{"id":"court_ctb_2282_0","court":"CTB","case_no":"22-50073","doc_number":2282,"sub_number":0,"doc_type":"ORDER","filed_date":"2023-10-24","title":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION | -------------------------------------------","summary_zh":"聘请税务顾问申请 —— Ho Wan Kwok 破产案（郭文贵 / Guo Wengui / Miles Guo），CTB 22-50073 ECF #2282（2023-10-24立案）。第11章受托人 Luc Despins 连同 Genever 债务人依据《破产法典》第327条和第330条申请批准自2023年10月23日起聘请 Eisner Advisory Group LLC 担任税务顾问，并附带 Anthony R. Calascibetta 的声明书及专业团队资质说明。","summary_en":"Application to Employ Tax Advisors —— In re Ho Wan Kwok (Miles Guo / Guo Wengui), CTB 22-50073 ECF #2282 (filed 2023-10-24). Chapter 11 Trustee Luc Despins and Genever debtors applied pursuant to Bankruptcy Code §§ 327 and 330 to retain and employ Eisner Advisory Group LLC as tax advisors effective as of October 23, 2023, accompanied by the declaration of Anthony R. Calascibetta and professional profiles.","body_en":"#### **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n| ------------------------------------------------------<br>x |             |                         |  |  |\n|-------------------------------------------------------------|-------------|-------------------------|--|--|\n| In re:                                                      | :<br>:      | Chapter 11              |  |  |\n| HO WAN KWOK, et al.,                                        | :<br>:      | Case No. 22-50073 (JAM) |  |  |\n| Debtors.1                                                   | :<br>:<br>: | Jointly Administered    |  |  |\n| ------------------------------------------------------      | x           |                         |  |  |\n\n### **APPLICATION OF CHAPTER 11 TRUSTEE, GENEVER HOLDINGS CORPORATION, AND GENEVER HOLDINGS LLC, FOR ENTRY OF ORDER, PURSUANT TO BANKRUPTCY CODE SECTIONS 327 AND 330, BANKRUPTCY RULES 2014 AND 2016, AND LOCAL BANKRUPTCY RULES 2014-1 AND 2016-1, AUTHORIZING AND APPROVING RETENTION AND EMPLOYMENT OF EISNER ADVISORY GROUP LLC AS TAX ADVISORS, EFFECTIVE AS OF OCTOBER 23, 2023**\n\nLuc Despins, in his capacity as the chapter 11 trustee (the \"Trustee\") appointed in the chapter 11 case of Ho Wan Kwok (the \"Individual Debtor\"), Genever Holdings Corporation (\"Genever (BVI)\"), and Genever Holdings LLC (\"Genever (US)\" and, together with Genever (BVI), the \"Genever Debtors\" and, collectively with the Trustee, the \"Applicants\"),2 pursuant to sections 327 and 330 of Title 11 of the United States Code (the \"Bankruptcy Code\"), Rules 2014 and 2016 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\"), and Rules 2014-1 and 2016-1 of the Local Rules of Bankruptcy Procedure (the \"Local Bankruptcy Rules\") file this application (the \"Application\") requesting entry of an order, substantially in the form\n\n<sup>1</sup> The Debtors in these chapter 11 cases are Ho Wan Kwok (also known as Guo Wengui, Miles Guo, and Miles Kwok, as well as numerous other aliases) (last four digits of tax identification number: 9595), Genever Holdings LLC (last four digits of tax identification number: 8202) and Genever Holdings Corporation. The mailing address for the Trustee, Genever Holdings LLC, Genever Holdings Corporation is Paul Hastings LLP, 200 Park Avenue, New York, NY 10166 c/o Luc A. Despins, as Trustee for the Estate of Ho Wan Kwok (solely for purposes of notices and communications).\n\n<sup>2</sup> The Individual Debtor and the Genever Debtors are referred to herein as the \"Debtors\".\n\nattached hereto as **Exhibit A** (the \"Proposed Order\"), approving the employment of Eisner Advisory Group LLC (\"EA Group\") as tax advisors to the Applicants, effective as of October 23, 2023, on the terms set forth in the engagement letter attached hereto as **Exhibit B** (the \"Engagement Letter\") and the Proposed Order. In support of this Application, the Trustee submits the *Declaration of Anthony R. Calascibetta in Support of Application of Chapter 11 Trustee, Genever Holdings Corporation, and Genever Holdings LLC for Authorization to Retain and Employ Eisner Advisory Group LLC as Tax Advisors, Effective as of October 23, 2023* (the \"Calascibetta Declaration\"), a copy of which is attached hereto as **Exhibit C** and incorporated herein by reference. In further support of this Application, the Applicants respectfully state as follows:\n\n#### **JURISDICTION, VENUE, AND STATUTORY BASES**\n\n1. The United States Bankruptcy Court for the District of Connecticut (the \"Court\") has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334 and the *Standing Order of Reference* from the United States District Court for the District of Connecticut. This is a core proceeding within the meaning of 28 U.S.C. § 157(b).\n\n2. Venue in this District is proper pursuant to 28 U.S.C. §§ 1408 and 1409.\n\n3. The statutory bases for the relief requested herein are sections 327(a), and 330 of the Bankruptcy Code, and, to the extent applicable, Bankruptcy Rules 2014 and 2016, and Local Bankruptcy Rules 2014-1 and 2016-1.\n\n#### **BACKGROUND**\n\n#### **I. The Individual Debtor's Chapter 11 Case**\n\n4. On February 15, 2022 (the \"Petition Date\"), the Individual Debtor filed with the Court a voluntary petition for relief under chapter 11 of the Bankruptcy Code.\n\n5. On March 21, 2022, the United States Trustee appointed an Official Committee of Unsecured Creditors (\"Committee\") in the Individual Debtor's chapter 11 case. No examiner has been appointed in the Individual Debtor's chapter 11 case.\n\n6. On June 15, 2022, the Court entered a memorandum of decision and order [Docket No. 465] (the \"Trustee Order\") directing the United States Trustee to appoint a chapter 11 trustee in the Individual Debtor's chapter 11 case. Pursuant to the Trustee Order, the United States Trustee selected Luc A. Despins as the Trustee.\n\n7. On July 8, 2022, the Court entered an order granting the appointment of Luc A. Despins as the Trustee in the Individual Debtor's chapter 11 case [Docket No. 523].\n\n#### **II. Genever (BVI)'s Chapter 11 Case**\n\n8. On October 11, 2022, Genever (BVI)—an entity wholly owned by the Individual Debtor—filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code with this Court.\n\n9. No trustee or official committee of unsecured creditors has been appointed in Genever (BVI)'s chapter 11 case.\n\n10. October 14, 2022, the Court entered an order granting joint administration of the Individual Debtor's chapter 11 case and Genever (BVI)'s chapter 11 case [Docket No. 970].\n\n#### **III. Genever (US)'s Chapter 11 Case**\n\n11. On October 12, 2020, Genever (US)—an entity wholly owned by Genever (BVI)—filed a voluntary petition for relief under chapter 11 of title 11 of the United States Code in the United States Bankruptcy Court for the Southern District of New York (the \"SDNY Bankruptcy Court\"), thereby commencing case number 20-12411 (JLG) (the \"SDNY Bankruptcy Case\").\n\n12. On November 3, 2022, the SDNY Bankruptcy Court entered an order [Docket No. 225 in Case No. 22-50592] transferring the venue of the SDNY Bankruptcy Case to this Court, which assigned it Case Number 22-50592.\n\n13. On November 21, 2022, the Court entered an order granting joint administration of the Genever (US) Debtor's chapter 11 case with the jointly administered cases of the Individual Debtor and the Genever (BVI) Debtor's chapter 11 case [Docket No. 1141].\n\n#### **SELECTION PROCESS**\n\n14. The Applicants require the assistance of qualified tax advisors to, among other things, prepare and file tax returns as required for the Debtors' estates and to advise the Applicants on various tax matters affecting the Debtors' estates and assets, including so as to minimize tax burdens on the estates (including as it relates to the interest earned on the approximately \\$75 million in cash currently held by the Trustee). The circumstances of these chapter 11 cases demand that the professionals to be retained have the necessary depth, experience, and expertise, in particular as it relates to the intersection of tax law and bankruptcy law (including expertise in advising trustees in bankruptcy). With these goals, the Applicants commenced a search to retain tax advisors best suited for the task.\n\n15. The search proceeded over several weeks with the Applicants and their professionals considering and researching several tax professionals, including local Connecticut tax accountants. Several firms were not suitable because either they were conflicted, they did not offer the requisite experience advising bankruptcy trustees, and/or they otherwise did not have the necessary resources or depth of experience demanded in these chapter 11 cases. Ultimately, four firms were contacted, and extensive information was obtained from these firms, including with respect to the firm's capabilities and experience and the ability of the firm to\n\nadequately staff the engagement to meet the needs of these estates. Through these efforts, the Applicants ultimately determined that EA Group had the necessary experience and expertise required for the proposed retention, was able to adequately staff the assignment to meet the anticipated needs of the Applicants, and, further, has a pricing structure that is reasonable and appropriate under the circumstances.\n\n16. Indeed, EA Group's pricing structure was an integral part of the Applicants' decision to engage EA Group. The EA Group team working on the proposed engagement will be led by Mr. Anthony Calascibetta and Mr. Daniel Gibson, whose services will be billed at the rate of \\$675.00/hour and \\$600.00/hour, respectively. They will be supported by staff at rates ranging from \\$195.00/hour to \\$800.00/hour (the \"EA Group Pricing Structure\"). The EA Group Pricing Structure is significantly lower than the rates proposed by other comparable firms interviewed by the Applicants. The Applicants have determined that retention of EA Group is the most cost-effective way to obtain the tax advisory services needed by these estates.\n\n#### **QUALIFICATIONS OF EA GROUP**\n\n17. EA Group is one of the country's premier accounting and consulting firms. EA Group is well-respected for providing financial advisory and tax services to hundreds of debtorsin possession, trustees, creditors and parties-in interest in chapter 11 and chapter 7 cases in multiple jurisdictions around the United States. The Applicants have selected EA Group because of EA Group's expertise in tax preparation, particularly as it relates to tax preparation in bankruptcy cases, including by chapter 11 and chapter 7 trustees, as well as related matters.\n\n18. In fact, EA Group has a wealth of experience with tax preparation in chapter 7 cases and in chapter 11 cases in which a trustee has been appointed, which is highly relevant to\n\nEA Group's proposed retention here. The EA Group team responsible for the proposed\n\nengagement by the Applicants will be spearheaded by Mr. Calascibetta and Mr. Gibson.<sup>3</sup>\n\n- Mr. Calascibetta is a Partner in the Financial Advisory Services Group, with over 40 years of public accounting and consulting experience. As an industry expert, Mr. Calascibetta provides consulting on bankruptcy cases, litigation matters, financial and related advisory services to creditor committees and individual creditors, chapter 7 and chapter 11 trustees, debtors in possession and bankruptcy examiners. Of particular note, Mr. Calascibetta has also been appointed as a bankruptcy examiner, chapter 7 trustee, chapter 11 trustee, plan trustee, fiscal agent and as a future asbestos claims representative. He has also assisted trustees and their counsel in performing forensic and fraud investigations, Rule 2004 investigations, and has assisted in the development of plans of reorganization. Mr. Calascibetta's current hourly rate is \\$675.00.\n- Mr. Gibson is a Tax Partner, with nearly 40 years of experience in public accounting, the last 35 of those years with EA Group. Mr. Gibson works extensively with individuals and small to medium-sized businesses in a wide range of industries, providing accounting, tax and consulting services. His expertise also includes compliance and planning for individuals, corporations and partnerships. Mr. Gibson's current hourly rate is \\$600.00.\n\n## **SERVICES TO BE PROVIDED**\n\n19. Subject to the Court's approval, at the request of the Applicants, the Applicants\n\nanticipate that EA Group will review the books and records of the Debtors' estates, prepare\n\nincome tax returns and other tax returns as the same may become due, and advise the Applicants\n\non tax related matters and concerns. Among other things, EA Group will render the following\n\nservices:\n\n- Analysis of the tax filing history of the Applicants and identify any prior and current unfiled tax returns.\n- Preparation of Federal and all State and Local tax returns, including obtaining extensions of time to file, if required, for Applicants for unfiled prior years and for the 2023 tax reporting period.\n\n<sup>3</sup> Copies of Mr. Calascibetta's and Mr. Gibson's CV are attached to the Calascibetta Declaration as Exhibit 1.\n\n- Preparation of required Federal, State and local tax returns, including obtaining extensions of time to file, if required, for the Applicants.\n- Analysis and required implementation of any tax regulations and accounting method changes.\n- Consultations and research related to specific issues and transactions, as requested by the Applicants or the Applicants' representatives.\n- Tax projections and planning, as requested by the Applicants or the Applicants' representatives.\n- Responding to notices and letters from tax authorities.\n- Analysis of claims filed by taxing authorities.\n- Representing the Applicants in connection with tax examinations, if necessary and requested by the Applicants or the Applicants' representatives.\n- Other tax related services, as requested by the Applicants.\n\n### **EA GROUP'S COMPENSATION**\n\n20. EA Group intends to apply to the Court for compensation for professional\n\nservices rendered and for reimbursement of expenses incurred in connection with the\n\nengagement pursuant to sections 330 and 331 of the Bankruptcy Code, Bankruptcy Rule 2016,\n\nLocal Bankruptcy Rule 2016-1, and any other applicable rules and orders with respect to the\n\nEstate. EA Group will charge the Applicants for its services on an hourly basis at its regularly\n\napplicable hourly rates in connection with the services required.\n\n21. The EA Group's current standard hourly billing rates range between \\$195 to\n\n\\$800, as follows:\n\n| Partners and Directors:      | \\$495/hour to \\$800/hour |\n|------------------------------|--------------------------|\n| Managers:                    | \\$315/hour to \\$490/hour |\n| Staff and Paraprofessionals: | \\$195/hour to \\$300/hour |\n\n22. EA Group maintains that these rates are consistent with (if not lower than) rates customarily charged by firms of comparable skill and experience.\n\n23. EA Group will also bill for out-of-pocket expenses made on behalf of the Applicants, including photocopying, postage and package deliveries, court fees, transcripts, witness fees, service fees, travel expenses, and computer-aided research, in accordance with practices in this District.\n\n24. Additionally, under the terms of the Engagement Letter, the Applicants have agreed to indemnify, defend, and hold harmless the EA Group and its personnel under certain circumstances specified in the Engagement Letter, except in circumstances resulting solely from EA Group's gross negligence or willful misconduct, or as otherwise provided in the Engagement Letter or the Proposed Order. The Applicants believe that such an indemnification obligation is customary, reasonable, and necessary to retain the services of qualified tax advisors in these chapter 11 cases. Any request for indemnification during the pendency of the Debtors' chapter 11 cases will be brought before this Court and will be subject to the approval of this Court. In this regard, the Applicants note that the Proposed Order contains the same provisions as this Court had previously approved in connection with the retention of Epiq Corporate Restructuring, LLC and Kroll, LLC. *See* Docket Nos. 1449 and 2241.\n\n#### **DISINTERESTEDNESS**\n\n25. To the best of the Applicant's knowledge, information, and belief, in reliance upon the Calascibetta Declaration and except as disclosed therein, EA Group does not have any relationships with the Debtors, their creditors, or any other party-in-interest, their respective attorneys and accountants, the United States Trustee, or any person employed in the Office of the United States Trustee.\n\n- 26. In the interest of full disclosure, the Applicants note the following:\n\t- On July 16, 2022, EA Group acquired certain assets of Raiche Ende Malter Co. LLP (\"REM\") (the \"Transaction\"), but excluding REM's responsibilities or\n\nliabilities to any prior clients. Prior to 2018, REM filed certain tax returns and tax extensions for 2015 and 2016 for the following individuals and entities: Ho Wan Kwok, Genever Holdings Corporation, Golden Spring (New York) Ltd, Qiang Guo, Chunguang Han, Rui Ma, Yong Yu and Zhiewi Zhang (\"Former REM Clients\").\n\n- In the Transaction, EA Group did not acquire any assets or liabilities related to these pre-bankruptcy services to the Former REM Clients. The employees of REM who were primarily responsible for providing services to the Former REM Clients are **not** employed by EA Group, although some current employees of EA Group provided, while employed by REM, limited tax services to the Former REM Clients prior to 2018.\n- On or about December 6, 2022, REM received a subpoena from the Trustee for Rule 2004 examination in connection with debtor Ho Wan Kwok for testimony and production of documents (\"Subpoena\"). For the avoidance of doubt, the Subpoena does not relate to any EA Group services, and instead relates solely to work performed by REM prior to the Transaction.\n- EA Group has disclosed the above connections to the Applicants and the Applicants have determined to proceed with the engagement of EA Group to perform these services hereunder.\n- 27. In addition, EA Group has agreed to institute standard policies and procedures to\n\n(i) preclude the EA Group professional staff assigned to this engagement from accessing REM's\n\nresponse and productions in response to the Subpoena as well as any other files of REM related\n\nto the Former REM Clients and (ii) limit access to EA Group documents collected or prepared\n\nfor purposes of this engagement to those EA Group persons assigned to perform professional and\n\nadministrative services under the Engagement Letter. *For the avoidance of doubt, none of the*\n\n*EA Group personnel assigned to this engagement have had any involvement with REM's prior*\n\n#### *representation of the Former REM Clients*. 4\n\n28. For all these reasons, the Applicants believe that: (a) EA Group has no connection with the Debtors, their creditors, the U.S. Trustee, any person employed in the office of the U.S.\n\n<sup>4</sup> For the avoidance of doubt, the Applicants reserve all rights, and do not waive any rights, with respect to the engagement of REM by Ho Wan Kwok or any of his affiliates, associates, or family members.\n\nTrustee, or any other party with an actual or potential interest in the chapter 11 cases or their respective attorneys or accountants; and (b) EA Group (i) is not a creditor, equity security holder, or insider of the Debtors or their affiliates, (ii) has not been, within two years before the Petition Date, a director, officer, or employee of the Debtors or their affiliates, and (iii) has not had any interest materially adverse to the interests of the Debtors' estates or any class of creditors or equity security holders by reason of any direct or indirect relationship to, connection with, or interest in the Debtors, or for any other reason. Therefore, the Applicants believe that EA Group is a \"disinterested person\" within the meaning of section 101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code.\n\n29. Based on the Calascibetta Declaration, the Applicants believe that EA Group does not represent any adverse interest to unsecured creditors in connection with this case.\n\n30. EA Group will supplement its disclosure to the Court if any facts or circumstances are discovered that would require such additional disclosure.\n\n#### **BASIS FOR RELIEF REQUESTED**\n\n31. The Applicants request to retain and employ EA Group as their tax advisors, pursuant to section 327(a) of the Bankruptcy Code, which provides that a trustee, subject to the approval of the Court, may employ professional persons \"that do not hold or represent an interest adverse to the estate, and that are disinterested persons, to represent or assist the trustee in carrying out the trustee's duties under this title.\"\n\n32. Under section 328(a) of the Bankruptcy Code, with bankruptcy court approval, a trustee may employ professional persons under section 327(a) of the Bankruptcy Code \"on any reasonable terms and conditions of employment, including on a retainer, on an hourly basis, on a fixed or percentage fee basis, or on a contingent fee basis.\" 11 U.S.C. § 328(a).\n\n33. Bankruptcy Rule 2014(a) provides that an application for retention includes:\n\nspecific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant's knowledge, all of the [firm's] connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States trustee.\n\n34. The Applicants require the services of tax professionals to advise them on issues relating to taxation, to prepare and file tax returns as mandated or recommended. Accordingly, the employment of EA Group as tax advisors, upon the terms set forth herein and in the Proposed Order, is reasonable and in the best interest of the Debtors' estates.\n\n35. No previous application for the relief requested herein has been made to this or any other Court.\n\n#### **RETENTION EFFECTIVE AS OF OCTOBER 23, 2023 IS APPROPRIATE**\n\n36. Local Bankruptcy Rule 2014-1 provides that if \"an application to employ a professional is filed within thirty (30) days after the commencement of services provided by that professional, the application shall be deemed contemporaneously filed unless the Court orders otherwise.\" Accordingly, the Applicants request authority to retain and employ EA Group effective as of October 23, 2023, which was the date that EA Group began providing services to the Applicants.\n\n[*Remainder of page intentionally left blank.*]\n\nWHEREFORE, for the foregoing reasons, the Applicants request that the Court enter an\n\nOrder, substantially in the form of the Proposed Order, granting the Application and authorizing\n\nthe employment of EA Group as tax advisors, and grant such other and further relief as the Court\n\ndeems just and proper.\n\nDated: October 24, 2023 New Haven, Connecticut\n\n#### LUC A. DESPINS, CHAPTER 11 TRUSTEE, GENEVER HOLDINGS CORPORATION, GENEVER HOLDINGS LLC\n\nBy: */s/ Luc A. Despins*\n\n Luc A. Despins (admitted *pro hac vice*) G. Alexander Bongartz (admitted *pro hac vice*) PAUL HASTINGS LLP 200 Park Avenue New York, New York 10166 (212) 318-6000 lucdespins@paulhastings.com alexbongartz@paulhastings.com\n\n*and*\n\n Douglas S. Skalka (ct00616) Patrick R. Linsey (ct29437) NEUBERT, PEPE & MONTEITH, P.C. 195 Church Street, 13th Floor New Haven, Connecticut 06510 (203) 821-2000 dskalka@npmlaw.com plinsey@npmlaw.com\n\n> *Counsel for the Chapter 11 Trustee, Genever Holdings Corporation, and Genever Holdings LLC*\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 13 of 67\n\n### **EXHIBIT A**\n\n**Proposed Order**\n\n#### **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n| ------------------------------------------------------<br>x |             |                         |  |\n|-------------------------------------------------------------|-------------|-------------------------|--|\n| In re:                                                      | :<br>:      | Chapter 11              |  |\n| HO WAN KWOK, et al.,                                        | :<br>:      | Case No. 22-50073 (JAM) |  |\n| Debtors.1                                                   | :<br>:<br>: | Jointly Administered    |  |\n| ------------------------------------------------------      | x           |                         |  |\n\n### **[PROPOSED] ORDER, PURSUANT TO BANKRUPTCY CODE SECTIONS 327 AND 330, BANKRUPTCY RULES 2014 AND 2016, AND LOCAL BANKRUPTCY RULES 2014-1 AND 2016-1, AUTHORIZING AND APPROVING RETENTION AND EMPLOYMENT OF EISNER ADVISORY GROUP LLC, AS TAX ADVISORS, EFFECTIVE AS OF OCTOBER 23, 2023**\n\nUpon the Application of Chapter 11 Trustee Luc A. Despins (the \"Chapter 11 Trustee\"), in his capacity as the chapter 11 trustee (the \"Trustee\") appointed in the chapter 11 case of Ho Wan Kwok (the \"Debtor\"), Genever Holdings Corporation (\"Genever (BVI)\"), and Genever Holdings LLC (\"Genever (US)\" and, together with Genever (BVI), the \"Genever Debtors\" and, collectively with the Trustee, the \"Applicants\"),2 for authority to retain and employ Eisner Advisory Group LLC, as tax advisors, effective as of October 23, 2023 (the \"Application\"), and upon the Declaration of Anthony Calascibetta (the \"Calascibetta Declaration\"), pursuant to sections 327 and 330 of title 11 of the United States Code (the \"Bankruptcy Code\"), Rules 2014 and 2016 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\"), and Rules\n\n<sup>1</sup> The Debtors in these chapter 11 cases are Ho Wan Kwok (also known as Guo Wengui, Miles Guo, and Miles Kwok, as well as numerous other aliases) (last four digits of tax identification number: 9595), Genever Holdings LLC (last four digits of tax identification number: 8202) and Genever Holdings Corporation. The mailing address for the Trustee, Genever Holdings LLC, Genever Holdings Corporation is Paul Hastings LLP, 200 Park Avenue, New York, NY 10166 c/o Luc A. Despins, as Trustee for the Estate of Ho Wan Kwok (solely for purposes of notices and communications).\n\n<sup>2</sup> The Individual Debtor and the Genever Debtors are referred to herein as the \"Debtors\".\n\n2014-1 and 2016-1 of the Local Rules of Bankruptcy Procedure for the United States Bankruptcy Court for the District of Connecticut (the \"Local Bankruptcy Rules\"), all as more fully set forth in the Application and the Engagement Letter (as defined in the Application); and upon consideration of the Application and the Calascibetta Declaration; and this Court having jurisdiction to consider the Application and the relief requested therein in accordance with 28 U.S.C. §§ 157 and 1334 and the Standing Order of Reference from the United States District Court for the District of Connecticut (as amended); and consideration of the Application and the relief requested therein being a core proceeding pursuant to 28 U.S.C. § 157(b); and venue being proper in this Court pursuant to 28 U.S.C. §§ 1408 and 1409; and the Court having found that (i) the relief requested in the Application is in the best interest of the Debtors' estate, their respective creditors, and all parties-in-interest, (ii) the legal and factual bases set forth in the Application and the Calascibetta Declaration, and upon the record at the hearing on the Application held before this Court on \\_\\_\\_\\_, 2023, establish just cause for the relief granted herein, (iii) EA Group is a \"disinterested person,\" as defined in section 101(14) of the Bankruptcy Code and as required by section 327(a) of the Bankruptcy Code, and (iv) EA Group does not hold or represent an interest adverse to the Debtor's estate; and due and sufficient notice of the Application having been given under the particular circumstances; and it appearing that no other or further notice need be given; and upon all of the proceedings had before this Court; and any objections to the relief requested herein having been withdrawn or overruled on the merits; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED THAT:\n\n1. The Application is granted as set forth herein.\n\n2. The Applicants are authorized to retain and employ EA Group as tax advisors, effective as of October 23, 2023, on the terms set forth in the Application, the Engagement Letter, the Calascibetta Declaration, and this Order.\n\n3. The EA Group is authorized to act as tax advisors to the Applicants and to perform those services described in the Application.\n\n4. The Debtors' estates shall be responsible for the EA Group's s compensation and reimbursement of expenses.\n\n5. The allowance of any compensation to be paid to EA Group shall be determined in accordance with the procedures set forth in sections 330 and 331 of the Bankruptcy Code, Bankruptcy Rule 2016, and Local Bankruptcy Rule 2016-1.\n\n6. EA Group shall be entitled to indemnification to the extent required under the terms of the Engagement Letter, as modified pursuant to this Order; *provided* that any request for indemnification by EA Group shall be subject to review by the Court as set forth herein to ensure that payment of such indemnity conforms to the terms of the Engagement Letter, as modified pursuant to this Order, and is reasonable under the circumstances of the litigation or settlement in respect of which indemnity is sought; *provided*, further, that in no event shall EA Group be indemnified in the case of its own bad-faith, self-dealing, breach of fiduciary duty (if any), gross negligence, or willful misconduct.\n\n7. If, before the earlier of (i) the entry of an order confirming a chapter 11 plan in these chapter 11 cases (that order having become a final order no longer subject to appeal), or (ii) the entry of an order closing these chapter 11 cases, EA Group believes that it is entitled to the payment of any amounts by the Debtors' estates on account of the indemnification obligations under the Engagement Letter, as modified pursuant to this Order, EA Group must file an\n\napplication therefor in the Court, and the Debtors' estates may not pay any such amounts to EA Group before the entry of an order by this Court approving the payment. With respect to any amounts sought by EA Group as reimbursement for attorneys' fees and expenses in connection with the payment of an indemnity claim pursuant to the Engagement Letter, as modified by this Order, the invoices and supporting time records for the attorneys' fees and expenses shall be included in EA Group's application to the Court and these invoices and time records shall be subject to the Amended Guidelines and the approval of the Bankruptcy Court pursuant to sections 330 and 331 of the Bankruptcy Code without regard to whether such attorneys have been retained under section 327 of the Bankruptcy Code, and without regard to whether such attorneys' services satisfy section 330(a)(3)(C) of the Bankruptcy Code. This paragraph is intended only to specify the period of time under which the Court shall have jurisdiction over any request for fees and expenses by EA Group for indemnification, contribution, or reimbursement, and not a provision limiting the duration of the obligation to indemnify EA Group. All parties in interest shall retain the right to object to any demand by EA Group for indemnification, contribution, or reimbursement.\n\n8. EA Group shall not be entitled to reimbursement by the Debtors' estates for any fees, disbursements and other charges of EA Group's counsel other than those incurred in connection with a request of EA Group for payment of indemnity approved by the Court.\n\n9. EA Group shall provide no less than ten business days' notice to the Trustee, the Debtors, the United States Trustee, and counsel to any official committee before any increases in the rates it charges are implemented and shall file such notice with the Court.\n\n10. The Applicants are authorized and empowered to take all actions necessary to effectuate the relief granted in this Order.\n\n11. The requirements of the Local Bankruptcy Rules are satisfied by the contents of the Application.\n\n12. To the extent the Application, the Engagement Letter, and the Calascibetta Declaration are inconsistent with this Order, the terms of this Order shall govern.\n\n13. The terms and conditions of this Order shall be immediately effective and enforceable upon its entry.\n\n14. This Court shall retain jurisdiction with respect to all matters arising from or related to the implementation, interpretation, and enforcement of this Order.\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 19 of 67\n\n#### **EXHIBIT B**\n\n**Engagement Letter**\n\n## EISNERAMPER\n\nEisner Advisory Group LLC\n\n111 Wood Avenue South Iselin, NJ 08830-2700 T 732 243 7000 F 732 951 7400 www.eisneramper.com\n\nOctober 23, 2023\n\nLuc A. Despins, as Trustee for the Chapter 11 Estate of Ho Wan Kwok Genever Holdings Corporation Genever Holdings LLC c/o Paul Hastings LLP 200 Park Avenue New York, NY 10166\n\nDear Mr Despins:\n\nThis engagement letter, together with the attached Eisner Advisory Group LLC Standard Terms and Conditions of Engagement, sets forth the terms and conditions on which Eisner Advisory Group LLC (\"EA Group\") will provide the services set forth below. 1\n\n#### -Clients\n\n(i) Luc A. Despins (\"Trustee\"), in his capacity as trustee of the Chapter 11 Estate of Ho Wan Kwok, (ii) Genever Holdings LLC and (ii) Genever Holdings Corporation (collectively, (i), (ii) and (iii), the \"Clients\")2.\n\n#### Services and Fee 11.\n\n#### A. Tax Return Preparation Services (\"Tax Compliance Services\") and Fee\n\n- Tax Compliance Services 1.\n\t- · EA Group will perform an analysis of the tax filing history of the Clients and identify any prior and current unfiled tax returns.\n\n<sup>2</sup> Pursuant to the August 10, 2022 Order by the United States Bankruptcy Court District of Connecticut, Bridgeport Division, \"the Trustee holds all of [Ho Wan Kwok's] economic and corporate governance rights in all corporate entities owned and/or controlled by [Ho Wan Kwok] . . . including, without limitation, Genever Holdings Corporation.\"\n\n![](_page_19_Picture_16.jpeg)\n\n<sup>1</sup> EisnerAmper LLP (\"EisnerAmper\") and Eisner Advisory Group LLC (\"EA Group\") practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and requilations and professional standards. EisnerAmper provides attest services to its clients. EA Group is not a licensed CPA firm and does not provide audit or attest services.\n\nLuc A. Despins. Trustee Estate of Ho Wan Kwok Page 2 October 23, 2023\n\nCONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSEL\n\n- · Preparation of Federal and all State and local tax returns, including obtaining extensions of time to file, if required, for the Clients for unfiled prior years and for the 2023 tax reporting period.\n- · Preparation of required Federal, State and local tax returns, including obtaining extensions of time to file, if required, for the Clients.\n\n#### 2. Tax Compliance Services Fee\n\nOur fee for the Tax Compliance Services is based upon the complexity of the Clients' tax reporting end tax returns and issues, the timeliness and completeness of the information and documentation provided to us, and the time required of personnel. We will bill the Clients at our standard hourly rates. Anthony Calascibetta and Daniel Gibson are the engagement partners for the services specified in this letter. Mr. Calascibetta standard hourly rate is \\$675 per hour and Mr. Gibson's standard hourly rate is \\$600 per hour. Mr. Calascibetta and Mr. Gibson will be assisted by Bankruptcy and Restructuring, and tax supporting staff experienced in performing the types of services described herein. Their standard hourly rates for supporting staff range from \\$195 to \\$800 per hour. In addition, the Client shall reimburse us for direct expenses and allocated expenses incurred in connection with the performance of the Tax Compliance Services. Direct expenses include reasonable and customary out-of-pocket expenses such as travel, meals, accommodations, investigative reports, tax processing costs and other expenses specifically related to this enqagement.\n\nCompensation and the reimbursement of expenses will be paid in such amounts as may be allowed by the United States Bankruptcy Court for the District of Connecticut (the \"Bankruptcy Court\") on proper applications.\n\n#### B. Additional Tax Services and Fee\n\nAdditional Tax Services 1.\n\n> In addition to the Tax Compliance Services, EA Group may provide additional tax services which include:\n\n- · Analysis and required implementation of any tax regulations and accounting method changes.\n- · Consultations and research related to specific issues and transactions, as requested by the Clients or Clients' representatives.\n- · Tax projections and planning, as requested by the Clients or the Clients' representatives.\n- · Responding to notices and letters from tax authorities.\n\n![](_page_20_Picture_15.jpeg)\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 3 October 23, 2023\n\n#### CONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSFI\n\n- · Analysis of claims filed by taxing authorities.\n- · Representing the Clients in connection with tax examinations, if necessary and requested by the Clients or Clients' representatives.\n- · Other tax related services, as requested by the Trustee.\n\n#### 2. Additional Tax Services Fee\n\nOur fee for the Additional Tax Services is based upon the clients' issues and transactions, the timeliness and completeness of the information and documentation provided to us, and the time required of our personnel. As previously outlined in this enqagement letter, we will at our standard hourly rates which range from \\$195 to \\$800 per hour. In addition, the Client shall reimburse us for direct expenses and allocated expenses incurred in connection with the performance of the Additional Tax Services. Direct expenses include reasonable and customary out-of-pocket expenses such as travel, meals, accommodations, investigative reports, and other expenses specifically related to this engagement.\n\nAs previously outlined in this engagement letter, compensation and the reimbursement of expenses will be paid in such amounts as may be allowed by the Bankruptcy Court on proper applications.\n\nFor the avoidance of doubt, neither Mr. Luc A. Despins, in his personal capacity, nor Paul Hastings LLP will be liable for payment of EA Group's fees, costs, expenses and disbursements in connection with this enqagement.\n\n#### III. Client Responsibilities\n\nIt is the responsibility of the Clients or Clients' representatives to provide all the information required for the preparation of complete and accurate tax returns, including information about its foreign assets. The Clients' returns will be prepared from the information submitted by its representatives. We will not audit or otherwise verify the information submitted to us. However, we may ask for additional documentation and clarification of some of the information. We anticipate that the Clients or Clients' representatives will furnish all of the requested information in a timely and organized manner. During the term of our engagement, we may advise you to make certain online tax elections, online registrations or online payments. EA Group is not responsible for making these online tax elections, online registrations or online payments. It is the responsibility of you or your representative to ensure these online actions are completed.\n\nThe Internal Revenue Service and various other federal and state authorities require the reporting of information concerning activities and holdings outside the United States. Examples include having foreign bank and other financial accounts, ownership interests in certain entities outside of the United States, as well as other \"reportable\" and \"listed\" transactions. It is the Clients' representatives' responsibility to make us aware of all such transactions and information.\n\n![](_page_21_Picture_13.jpeg)\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 4 October 23, 2023\n\n#### CONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSFI\n\nOur engagement cannot be relied on to uncover errors, fraud, or other irregularities in the underlying information submitted to us and incorporated in the Clients' tax returns, should any exist. However, we will inform the Clients or Clients' representatives of any such matters that come to our attention.\n\nBecause the Clients and the Clients' representatives have ultimate responsibility for the tax returns, a responsible Client's representative should review the returns prior to signing and filing them (or authorizing EA Group to file the tax returns on behalf of the Clients). The responsible Client's representative shall be authorized to make decisions regarding tax positions reflected on the Client's tax returns or which we have brought to the attention of the Client's representative. The Clients agrees and acknowledges that, by signing and filing (or authorizing the filing) of the tax returns, the Clients represent that they have provided to EA Group all information required for the preparation of complete and accurate tax refurns.\n\nAll tax returns and other tax filings are subject to examination by the taxing authorities. In the event of an examination, the Clients or Clients' representatives may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on the returns. In preparing the returns, we will rely upon the Clients' representatives understand, and have complied with, applicable documentation requirements.\n\n#### IV. Digital Assets\n\nThe IRS considers virtual currency (i.e., digital assets), including Bitcoin, as property for U.S. federal income tax purposes. As such, any transactions in, or transactions that use, digital assets are generally subject to the same general tax principles that apply to other property transactions.\n\nIf Clients had digital asset activity during the tax year or transacted through blockchain, Clients may be subject to tax consequences associated with such transactions and may have additional reporting obligations. Clients agree to provide EA Group with complete and accurate information regarding any transactions in, or transactions that have used, digital assets during the applicable tax year(s) and prior years if necessary.\n\nClients acknowledge that any gain or loss calculations performed by EA Group on Clients' behalf in connection with the Services will be calculated pursuant to existing IRS guidance (including existing laws, requlations, interpretations and other quidance) at the time such calculations are performed. Clients further acknowledges that consulting concerning digital assets will also be provided pursuant to existing IRS quidance specific to diqital assets, and that IRS quidance, law, and applicable professional standards are subject to change.\n\nEA Group does not accept private cryptographic keys, mnemonics, or passphrases associated with digital asset wallets. Clients assumes all risk of loss associated with providing such information, whether knowingly or inadvertently, to EA Group and/or its vendors.\n\n#### V. Professional Judgment/Tax Return Standard\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 5 October 23, 2023\n\n#### CONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSFI\n\nThe nature of our engagement requires us to exercise our professional judgment with respect to various tax, accounting and related issues and to comply with professional standards. We will adopt in the tax returns whatever position the Clients request, so long as it is consistent with our professional standards, ethics and the laws of the applicable taxing jurisdictions. If we do not have a reasonable belief that a position on the Clients' tax return has \"substantial authority\" to be sustained on its merits (or \"more likely than not\" in the case of a \"tax shelter\" or a \"reportable transaction\"), we will not be able to complete the preparation of the Clients' returns unless the Clients' representatives agree to adequately disclose the position on the return and there is a reasonable basis for the position. The Clients acknowledges and agrees that, in the event the Clients (i) ask us to take an unsupported tax position or (ii) take a tax position and refuses to make any required disclosures, we may withdraw from the engagement without completing or delivering the tax returns.\n\nWe will perform the tax services in accordance with applicable professional standards, including the Statements on Standards for Tax Services issued by the American Institute of Certified Public Accountants.\n\n#### VI. Conflict of Interest\n\nWe have performed an internal search for any potential client conflicts based upon the names of the following parties you have provided:\n\nSee Schedule A\n\nPrior to 2018. Raiche Ende Malter Co. LLP (\"REM\") filed certain tax returns and tax extensions for the following individuals and entified on Schedule A (such individuals and entities, the \"Former REM Clients\"):\n\n- Ho Wan Kwok .\n- Genever Holdings Corporation .\n- Golden Spring (New York) Ltd .\n- . Qiang Guo\n- Chunguang Han\n- Rui Ma\n- Yong Yu .\n- Zhiwei Zhang .\n\nOn July 16, 2022, EA Group acquired certain assets of REM (\"Transaction\"), but excluding REM's responsibilities or liabilities to any prior clients. The then-current REM employees joined EA Group. EA Group did not acquire any assets or liabilities related to these pre-bankruptcy services to the Former REM Clients. The employees of REM who were primarily responsible for providing services to the Former REM Clients are not (and have never been) employed by EA Group, although some current employees of EA Group provided, while employed by REM, limited tax services to the Former REM Clients prior to 2018.\n\n![](_page_23_Picture_18.jpeg)\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 6 October 23, 2023\n\n#### CONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSEL.\n\nOn or about December 6, 2022, REM received a Subpoena for Rule 2004 Examination in connection with debtor Ho Wan Kwok for testimony and production of documents (\"Subpoena\"). For the avoidance of doubt, the Subpoena does not relate to any EA Group services, and instead relates solely to work performed by REM prior to the Transaction.\n\nEA Group has disclosed the above connections to the Clients have determined to proceed with the engagement of EA Group to perform the services hereunder.\n\nEA Group agrees to institute standard policies and procedures to (i) preclude the EA Group professional staff assigned to this engagement from accessing REM's response and productions in response to the Subpoena as well as any other files of REM related to the Former REM Clients; and (ii) limit access to EA Group documents collected or prepared for purposes of this engagement to those EA Group persons assigned to perform professional and administrative services hereunder. For the avoidance of doubt, none of the EA Group personnel assigned to this enqagement has had any involvement with REM's prior representation of the Former REM Clients.\n\nFor the avoidance of doubt, the Clients reserve all rights, and do not waive any rights, with respect to the engagement of REM by Ho Wan Kwok or any of his affiliates, associates, or family members.\n\n#### VII. Termination of Engagement\n\nEA Group's enqagement ends upon the earlier of (i) delivery of the final work product for which EA Group has been engaged, (ii) where applicable, filing of the final work product for which EA Group has been engaged, or (iii) in the event no final work product is delivered or filed, the date on which the last invoice for the services was issued, not including any subsequent account payable reminder, revised bill, or other communications concerning completed services. Clients has the right to terminate EA Group's services at any time, and EA Group has the right to resign at any time, subject in either case to payment for all charges incurred to the date of termination or resignation. In the event Clients or EA Group exercise the right to terminate EA Group's services, such termination shall be in writing and shall be effective upon delivery by mail, overnight mail or email transmission. Each of the termination events in this paragraph shall each be referred to as an \"Engagement Termination Event.\"\n\n\\*\n\n\\*\n\n![](_page_24_Picture_9.jpeg)\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 7 October 23, 2023\n\nconfidential work product PREPARED FOR COUNSFI\n\nPlease indicate acceptance of the above terms and attached Eisner Advisory Group LLC Standard Terms and Conditions of Engagement by signing this letter by mail, facsimile, pdf/email or DocuSign.\n\nThis engagement letter may be executed in counterparts, each of which shall be deemed an original, but all of which taken toqether shall constitute one and the same instrument. Delivery of an executed counterpart's signature page of this engagement letter by facsimile, email in portable document format (.pdf), or by any other electronic means (including DocuSign) has the same effect as delivery of an executed original of this engagement letter.\n\nVery truly yours,\n\nEisner Advisory Group LLC\n\nAnthony Calascibetta, Partner\n\n#### Accepted:\n\nThis letter and the attached Eisner Advisory Group LLC Standard Terms and Conditions of Engagement correctly set forth the understanding of (i) the Trustee, in his capacity as trustee of the Chapter 11 Estate of Ho Wan Kwok, (ii) Genever Holdings LLC and (iii) Genever Holdings Corporation.\n\nSignature\n\nLuc A. Despins, as Trustee of the Chapter 11 Estate of Ho Wan Kwok\n\nPrint Name\n\nBV.\n\nSignature\n\nClaire Abrehart\n\nPrint Name\n\nTrustee of Chapter 11 Estate of Ho Wan Kwok and Proxy for\nGenever Holdings LLC\n\nOctober 23, 2023 Date\n\nTitle\n\nDirector of Genever Holdings Corporation\n\nTitle\n\nOctober 23, 2023\n\nDate\n\n![](_page_25_Picture_24.jpeg)\n\nLuc A. Despins. Trustee Estate of Ho Wan Kwok Page 8 October 23, 2023\n\nCONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSEL\n\n#### EISNER ADVISORY GROUP LLC STANDARD TERMS AND CONDITIONS OF ENGAGEMENT\n\nClient: (i) Trustee, in his capacity as trustee for Chapter 11 Estate of Ho Wan Kwok, (ii) Genever Holdings LLC and (iii) Genever Holdings Corporation (collectively, (i), (ii), and (iii), the \"Clients\") Engagement Letter Date: October 19, 2023 (together with these Standard Terms and Conditions of Engagement, the \"Engagement Letter\")\n\n1. Alternative Practice Structure: Eisner Advisory Group LLC (\"EA Group\") and EisnerAmper LLP practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. EisnerAmper LLP is a licensed CPA firm and EA Group is not a licensed CPA firm. EA Group has a contractual arrangement with EisnerAmper LLP, whereby EA Group provides EisnerAmper LLP with professional and other support services to allow EisnerAmper LLP to perform its professional services. From time to time, EA Group may consult with EisnerAmper LLP in the provision of services pursuant to this Enqagement Letter. Client hereby consents to EA Group sharing confidential client information with EisnerAmper LLP in support of the services to be provided by EA Group.\n\n#### 2. Client Information and Confidentiality:\n\n- a. As part of an alternative practice structure, EA Group agrees to comply with the AICPA Code of Professional Conduct and applicable federal, state and local rules with respect to the confidentiality of client information. EA Group will not disclose confidential client information without Client® consent, except that EA Group shall be permitted to disclose confidential client information (i) to any government agency or regulatory body to the extent and in the form or manner necessary or required to comply with any rule, regulation or order of such government agency or regulation order, or (ii) pursuant to subpoena or other legal process provided that EA Group shall provide Client with reasonable advance notice of any such disclosure if legally permissible. EA Group utilizes appropriate safeguards, policies and procedures to maintain the confidentiality of confidential client information.\n- b. In the event EA Group uses third-party service providers to assist in providing professional services, EA Group may share confidential client information with those service providers. EA Group requires that such third-party service providers utilize appropriate safeguards and procedures to protect confidential client information. Client hereby consents to disclosure of its confidential client information to third-party service providers for the third-party service provider assisting with the services provided pursuant to this Engagement Letter.\n\n³ For purposes of these Standard Terms and Conditions of Engagement, the term \"Client\" shall mean the entified in the Engagement Letter above which engaged Eisner Advisory Group LLC for the services subject to the attached Engagement Letter, and shall include any subsidiary or related entity for which the services are provided.\n\n![](_page_26_Picture_10.jpeg)\n\nLuc A. Despins. Trustee Estate of Ho Wan Kwok Page 9 October 23, 2023\n\nCONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSEL\n\n- c. EA Group may transmit or receive information or documents through electronic means, including through the firm's secure portal (\"EA Group's Portal\"). If Client will be using EA Group's Portal to transmit or receive information or documents, Client aqrees that it shall at all times comply with the terms of use of EA Group's Portal and shall only permit authorized users to access or transmit information or documents through the portal. In the event that Client creates one or more user accounts to access information or documents transmitted through EA Group's Portal, Client shall notify EA Group to disable any user account for which an individual(s) is no longer authorized to access Client information transmitted through EA Group's Portal. Client is solely responsible for maintaining their books and records and should not rely on EA Group as their record-keeper or repository for any final work product for which EA Group has been engaged. Client agrees to retrieve final work product from EA Group's Portal within a reasonable period of time after the conclusion of the engagement.\n- d. If Clients' technology, including but not limited to collaboration sites, file transfer servers and requested remote access protocols including VPN, is utilized for the Services (\"Client Technology\"), EA Group shall have no responsibility for the confidentiality, security, integrity, or availability of documents, applications and information stored, transmitted, modified or accessed via Client Technology. EA Group shall have no liability to Client or to any third party for any expenses, costs, losses, inoperability or damages incurred as a result of the use of Client Technology Losses\"), and Client shall defend, indemnify, and hold harmless EA Group for any Technology Losses incurred in connection with EA Group's use of Client Technology. EA Group shall not have any administrative rights or auditing capability with respect to Client Technology, and shall not utilize Client Technology or have the right to access Client Technology for any purpose other than to provide the Services. EA Group reserves the right to decline to use Client Technology in its sole discretion.\n- e. EA Group is committed to protecting the confidential and personal information entrusted to it and to ensuring that its vendors comply with applicable privacy laws. By entering into this Engagement Letter, you consent to the terms and conditions of EA Group's privacy law notices and contract terms located at http\n- f. EA Group may use Client information provided in connection with the services set forth in this Engagement Letter (\"Client Data\") for the purpose of aggregating Client Data from other EA Group clients and with similar data purchased from industry sources (collectively, the \"Aqgreqated Data\") for the purpose of analyzing, summarizing and standardizing the aggregated data for benchmarking (the \"Benchmarking\"). All Client Data and Aggregated Data shall be maintained by EA Group on a secure database. EA Group shall keep and maintain as confidential Client Data and shall not disclose or provide access to Client Data except as set forth herein or as otherwise agreed by the parties in writing, except that EA Group may disclose Aggregated Data, masked to remove identification of any client, to third-parties, which in EA Group's sole discretion have an interest in the Aggregated Data for business purposes. Any and all Aggregated Data, including Client Data, shall be sufficiently aggregated and masked so that no recipient of Aggregated Data will be able to access or identify individual data points of any specific client.\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 10 October 23, 2023\n\nCOMEIDENTIAL WORK PRODUCT PREPARED FOR COLINSEI\n\n- 3. Work Papers: All work papers prepared in conjunction with this engagement are confidential and are the property of EA Group. Work papers and Client documents and information will be retained in accordance with EA Group's document retention policies.\n- 4. EA Group Foreign Employees and Subsidiaries: EA Group may assign employees of EA Group's subsidiaries and affiliates located outside the United States to work on Clients' engagement, and to provide operational support services to EA Group. Client hereby consents to EA Group assigning employees and affiliated entities located outside the United States to this engagement, and to EA Group transmitting Client information to such employees and affiliated entities as needed to perform the services for Client and to perform operational services.\n- 5. No Third-Party Beneficiary: The engagement is being undertaken solely for Clients' benefit and the parties do not intend to benefit or provide contractual, equitable or other rights to any other person or entity.\n- 6. Out-of-Scope Services: Any services outside the services set forth in this Engagement Letter will be a separate, new engagement. The terms and conditions of that new engagement will be governed by a new, specific Engagement Letter for that service. In the event an Engagement Letter for the out-ofscope services is not issued, each such out-of-scope service shall be a separate and new engagement performed pursuant to these Standard Terms and Conditions of Engagement and billed at our standard hourly rates.\n\n#### 7. Limitations of Liability and Indemnification:\n\n- a. Limitation of Liability: EA Group's maximum liability for damages relating to the services provided pursuant to this Engagement Letter, whether the liability is based upon EA Group's negligence or otherwise, shall be limited to the fees paid for the service or work product giving rise to liability, provided that such limitation shall not apply where damages are judicially determined to have been caused by EA Group's gross negligence or willful misconduct.\n- b. Special Damages: In no event shall EA Group or its personnel be liable to Client for any consequential, incidental, indirect, exemplary, punitive or special damages in connection with claims arising out of or related to this Engagement Letter or the services described herein, including any amount for loss of profit, data or goodwill, whether or not the likelihood of such loss or damage was contemplated.\n- c. Indemnification: The services, work product, deliverables, advice and/or recommendations provided under this Engagement Letter are for the use and benefit of Client only. Client shall indemnify and hold harmless EA Group for any time expended, expenses (including reasonable legal fees and costs), costs and/or losses incurred in connection with any lawsuit or other legal or regulatory action or proceeding brought by a third party (including Clients' affiliates, members and/or partners) involving or relating to the services under this letter, whether or not such costs and/or losses are due to the negligence of EA Group, provided that such indemnification shall not apply where such expenses or losses are judicially determined to have been caused by EA Group's gross negligence or willful misconduct.\n\nLuc A. Despins, Trustee Fstate of Ho Wan Kwok Page 11 October 23, 2023\n\nCONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSEL\n\n- d. Client Representations: Because of the importance of Client's representations to the services, Client agrees to release and indemnify EA Group and its personnel from and against any liability and costs relating to EA Group's services under this Engagement letter attributable to any misrepresentations by Client.\n- 8. Reimbursement of Expenses Related to Compliance with Subpoenas; In the event that EA Group or EisnerAmper LLP receive a subpoena or other legal process in an action or proceeding in which neither EA Group nor EisnerAmper LLP are a party that seeks testimony, documents or information related to the services provided pursuant to this Engagement Letter, Client shall reimburse EA Group for all costs and expenses (including reasonable legal fees and costs) associated with providing such testimony, documents or information, including any time expended at EA Group's then standard rates.\n- 9. Employment of EA Group Staff: In the event Client hires a member of EA Group's professional staff, Client shall pay a fee equal to the annual compensation being paid to the individual by EA Group. Such fee is payable when the employee accepts the position.\n- 10. Statute of Limitations: Any legal action or proceeding asserting a claim against EA Group arising out of or relating to this Engagement Letter or the services provided under this Engagement Letter shall be asserted within one (1) year from the Engagement Termination Event, as defined in the Engagement Letter.\n\n#### 11. Jurisdiction, Choice of Law and Jury Waiver:\n\n- a. New York Law and Jurisdiction: The terms of this Engagement Letter and all related matters, including any dispute or claim that may arise between us related to the services provided hereunder, shall be qoverned by the laws of the State of New York without giving effect to choice of law principles and any legal action or proceeding related to this Engagement Letter or the services performed or to be performed pursuant hereto shall be brought in the Bankruptcy Court.\n- b. Jury Waiver: EA Group and Client, to the extent permitted by law, each knowinqly, voluntarily and intentionally waive the right to a trial by jury in any action arising out of or relating to this Engagement Letter or the services to be performed by EA Group pursuant hereto. This waiver applies to any legal action or proceeding whether sounding in contract, tort, negligence or otherwise.\n\n#### 12. Miscellaneous:\n\n- a. The Engagement Letter and these Standard Terms and Conditions of Engagement shall not be amended, unless in writing and signed by authorized representatives of all parties.\n- b. The Engagement Letter and these Standard Terms and Conditions of Engagement contain the full and complete understanding of EA Group and Client with respect to the subject matter and services described in the Engagement Letter and supersede all prior representations, agreements, contracts, and understandings concerning such subject matter and services, whether they be oral or written, including but not limited to any prior non-disclosure agreements.\n\n![](_page_29_Picture_13.jpeg)\n\nLuc A. Despins. Trustee Estate of Ho Wan Kwok Page 12 October 23, 2023\n\nCONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSE!\n\n- c. The signatories to the Engagement Letter represent and warrant that such person is lawfully authorized and empowered to execute the Engagement Letter on behalf of the party on whose behalf such person is signing, and that upon execution, the Engagement Letter will be binding upon such party, without any further approval, ratification, or other action.\n- d. Any provision of this Engagement Letter and these Standard Terms and Conditions of Engagement which is prohibited or unenforceable in any jurisdiction shall be so only as to such jurisdiction and only to the extent of such prohibition or unenforceability, but all the remaining provisions of this Engagement Letter shall remain valid and enforceable.\n- 13. Allinial Global and EisnerAmper Global Ltd: EA Group is a member firm of EisnerAmper Global Ltd., a network of legally independent firms. EA Group is also a member firm of Aflinial Global, an association of legally independent accounting and consulting firms. EisnerAmper Global Ltd., Allinial Global, and their respective member firms and correspondent firms are not responsible for and do not accept liability for the work or advice which EA Group provides to its clients and do not owe any duty in relation to the work or advice which EA Group provides.\n\n![](_page_30_Picture_6.jpeg)\n\nLuc A. Despins, Trustee Estate of Ho Wan Kwok Page 13 October 23, 2023\n\nCONFIDENTIAL WORK PRODUCT PREPARED FOR COUNSEL\n\nSchedule A\n\n20 LARGEST UNSECURED CREDITORS\n\n- · PACIFIC ALLIANCE ASIA OPPORTUNITY\n- GOLDEN SPRING NEW YORK\n- RUI MA\n- . CHENG JIAN WU JIAN SHE\n- NING YE .\n- GUO BAOSHENG .\n- YAN LAN & WU ZHENG .\n- HONG QI QU .\n- NAN TONG SI JIAN .\n- JIAN GONG .\n- YAN ZHAO .\n- YUA HUA ZHUANG SHI .\n- LIEHONG ZHUANG/XIAO YAN ZHU .\n- WEICAN MENG/BOXUN INC. .\n- SAMUEL NUNBERG .\n- LAMP CAPITAL LLC\n- JUN CHEN AKA JONATHAN HO ●\n- YUE HUA ZHU SHI .\n- XIONG XIAN WEI YE €\n- HUIZEN WANG �\n\nDEBTOR, FAMILY MEMBERS, AND CERTAIN RELATED ENTITIES\n\n- · HO WAN KWOK (A.K.A MILES GWOK, MILES GUO AND WENGUI GUO)\n- HING CH NGOK/YUE QINGZHI .\n- QIANG GUO (A.K.A. MILESON GUO)\n- MEI GUO/MEI GUI �\n- INTERNATIONAL FUNDS HK . INVESTMENTS (USA) LIMITED, LLC\n- . BRAVO LUCK LIMITED\n- GENEVER HOLDINGS CORPORATION �\n- GENEVER HOLDINGS LLC .\n\nEisner Advisory Group LLC www.eisneramper.com\n\n![](_page_32_Picture_1.jpeg)\n\n#### Eisner Advisory Group LLC\n\n111 Wood Avenue South lselin. NJ 08830-2700 T 732.243.7000 F 732 951,7400 www.eisneramper.com\n\n#### BANKRUPTCY JUDGE AND U.S. TRUSTEE PERSONNEL\n\n- HONORABLE JULIE A. MANNING\n- WILLIAM HARRINGTON\n- KIM L. MCCABE\n- HOLLEY CLAIBORN\n- JOSEPH H. FLAMINI\n- ERIN HOGAN\n- STEVEN MACKEY\n- FRANK MARINO\n- JENNIFER J. MOREY\n- NICOLE NEELY\n- SHARON WARNER .\n- JOHN GERVAIS\n\n#### OTHER INTERESTED PARTIES\n\n- . 1332156 B.C. LTD\n- 17 MILES, LLC\n- 7 NOD HILL LLC, .\n- 7 STAR EAST NY LLC\n- AAGV LIMITED\n- AARON A. MITCHELL\n- ABRAMS FENSTERMAN. LLP\n- ACA CAPITAL GROUP LIMITED\n- ACA INVESTMENT FUND\n- ACA INVESTMENT MANAGEMENT LTD.\n- ACASS CANADA LTD.\n- ACE DECADE HOLDINGS LIMITED\n- ADAM CHEN NI\n- AFFILIATED ADJUSTMENT GROUP, LTD.\n- AI GROUP HOLDINGS INC.,\n- AIG PROPERTY CASUALTY COMPANY .\n- AKERMAN LLP\n- ALEX HADJICHARALAMBOUS\n- ALFA GLOBAL VENTURES LIMITED .\n- ALFONSO GLOBAL LIMITED\n- ALLIED CAPITAL GLOBAL LIMITED\n- · ALPINE FIDUCIARIES SA\n- AMAZON WEB SERVICES LLC\n- AMAZON.COM INC.\n- AN HONG\n- ANA C. IZQUIEDO-HENN\n- SULNER/FORENSIC · ANDREW DOCUMENT EXAMINATIONS, LLC\n- ANN MARIE LEE\n- ANTHONY DIBATTISTA\n- ANTON DEVELOPMENT LIMITED\n- APPLE INC.\n- APSLEY YACHTS LIMITED\n- ARETHUSA FORSYTH\n- ARI CASPER\n- ASSETS SINO LIMITED\n- AUSPICIOUS COAST LIMITED\n- AXOS BANK\n- AXOS FINANCIAL, INC.\n- BAIQIAO TANG A/K/A TANG BAIQIAO\n- BAKER HOSTETLER LLP\n- BANK OF AMERICA\n\nEstate of Ho Wan Kwok Page 15 October 23, 2023\n\n- · BANK OF CHINA NEW YORK BRANCH AND/OR BANK OF CHINA LIMITED\n- BANK OF MONTREAL\n- BARCLAYS BANK PLC\n- BEIJING BI HAI GE LIN YUAN LIN LU HUA, LTD.\n- BEIJING CHENG JIAN WU JIAN SHE GROUP, LTD.\n- BEIJING FU LE HONG MA JIAN ZHU ZHUANG SHI GONG CHENG, LTD.\n- BEIJING PANGU INVESTMENT CO.\n- BEUING ZENITH HOLDINGS CO.\n- BEIJING ZHONG XIAN WEI YE STAINLESS DECORATION CENTER\n- BENTO TECHNOLOGIES, INC.\n- BERKELEY ROWE\n- BERNARDO ENRIQUEZ\n- BINGNAN CUI\n- BINGSHANG JIAO\n- BLUE CAPITAL 0\n- BNY MELLON, N.A.\n- BOHONNON LAW FIRM\n- BOIES SCHILLER\n- BONNIE C. MANGAN\n- BOOMING SAIL NEW YORK LLC\n- BOXUN INC.\n- BRANCH\n- BRAVO LUCK LIMITED\n- BRENT PETRO INC.\n- BRIAN HOFMEISTER\n- BROWN HARRIS STEVENS\n- BROWN RUDNICK, LLP\n- BSA STRATEGIC FUND I .\n- BURNETTE SHUTT AND MCDANIEL PA\n- CAHILL GORDON & REINDEL LLP\n- CAIYAN LING\n- IMPERIAL BANK OF CANADIAN COMMERCE\n- CAPITAL ONE BANK .\n- CAPITAL ONE, NA\n- CHAO KANG SUN\n- CHAO-CHIH CHIU 6\n- CHARLES SCHWAB\n- CHARMOY & CHARMOY LLC\n- CHASE BANK\n- CHEN XIN XIN\n- CHENGLONG WANG\n- CHENXI WANG\n- CHI WAI KWOK\n- CHIESA SHAHINIAN & GIANTOMASI PC\n- CHINA GOLDEN SPRING GROUP (HONG KONG) LIMITED\n- CHONG SHEN RAPHANELLA\n- CHRIS LEE\n- CHRISTINE CHEN\n- CHRISTODOULOS G. VASSILIADES & CO. LLC\n- CHUAN LING YANG\n- CHUANG XIN LTD.\n- CHUI KUK WU\n- CHUNFENG XIA\n- CHUNHUI SONG\n- CI CHEN\n- CIBC INC. (D/B/A CIBC)\n- CINDY ZHANG\n- CITIBANK\n- CITIZENS FINANCIAL GROUP, INC.\n- CLARK HILL PLC\n- CLAYMAN & ROSENBERG LLP\n- CLAYMAN ROSENBERG KIRSHNER & LINDER LLP\n- COHN BIRNBAUM & SHEA P.C.\n- COLDWELL BANKER\n- COMERICA INCORPORATED (D/B/A COMERICA BANK)\n- COMPASS, INC.\n- COUNSEL PRESS INC.\n- CRANE ADVISORY GROUP LLC\n- CREATIVE APEX INVESTMENTS LIMITED\n- CRYSTAL BREEZE INVESTMENTS LIMITED\n- CUI ZHU LI\n- DANIEL PODHASKIE\n- DANIEL S. ALTER\n- DANYU LIN\n\nEstate of Ho Wan Kwok Page 16 October 23, 2023\n\n- DAVID FALLON 6\n- DAWN STATE LIMITED\n- DBS BANK LTD. .\n- DEFENG CAO .\n- DELTEC BANK & TRUST LIMITED\n- DENG LI\n- DIME COMMUNITY BANK .\n- DING G. WANG A/K/A DINGGANG WANG\n- DING QIANG SHEN e\n- DONGNA FANG\n- DU JIAN YI\n- DWF LLP 0\n- EAST WEST BANCORP, INC.\n- EAST WEST BANK\n- EASTERN PROFIT CORPORATION LIMITED\n- EDMISTON AND COMPANY LIMITED a\n- EDUARDO EURNEKIAN\n- EHSAN MASUD\n- ELITE WELL GLOBAL LIMITED\n- ELLIOTT KWOK LEVINE & JAROSLAW LLP\n- EMILE P DE NEREE\n- EMPIRE GROWTH HOLDINGS\n- ENGINEERING OPERATIONS AND CERTIFICATION SERVICES, LLC\n- EPIQ CORPORATE RESTRUCTURING, LLC .\n- ERIC GOLDSMITH MD, LLC\n- ERNST & YOUNG LLP\n- FAN BINGBING\n- FAN JING\n- FEIFEI MA\n- FENG PENG RELLOS .\n- FENG ZHU\n- FENGGUO LI\n- FIONA YU\n- FIRST ABU DHABI BANK\n- FIRST REPUBLIC BANK\n- FIRSTBANK PUERTO RICO\n- FORBES HARE\n- FREEDOM MEDIA VENTURES LTD\n- FUNGWAN TRADING INC. .\n- FUNING ZHANG\n- G CLUB OPERATIONS LLC\n- G CLUB US OPERATIONS INC.\n- G CLUB US OPERATIONS LLC\n- G FASHION LLC\n- G FASHION US OPERATIONS INC.\n- G LIVE, LLC\n- G NEWS LIC\n- G TRANSLATORS PTY LTD\n- GANFER SHORE LEEDS & ZAUDERER\n- GAO BINGCHEN\n- GBROADCAST, LLC\n- G-CLUB\n- G-CLUB INVESTMENTS LIMITED\n- G-EDU INC.\n- GEORGE L. SU\n- GETTR USA\n- GFASHION MEDIA GROUP INC.\n- GFNY, INC\n- GINNEL ASSOCIATES, INC. (D/B/A GINNEL REAL ESTATE)\n- GLENN MELLOR\n- GLOBALIST INTERNATIONAL LIMITED\n- GMUSIC,\n- GNEWS LLC,\n- GNEWS MEDIA GROUP INC.,\n- GOLDFARB & HUCK ROTH RIOJAS, PLLC\n- GORDON & REES SCULLY MANSUKHANI LLP\n- GPOSTS LLC\n- GREEN & SKLARZ LLC\n- GREENBERG TRAURIG, LLP\n- GREENWICH LAND LLC\n- GS SECURITY SOLUTIONS, INC.\n- G-TRANSLATORS PTY LTD\n- GTV MEDIA GROUP, INC.,\n- GUI LIN GAO\n- GUO LIJIE\n- GUO MEDIA\n- GUO WENOUN\n- GUO WENPING\n- GUOFENG WAN .\n\n![](_page_34_Picture_82.jpeg)\n\nEstate of Ho Wan Kwok Page 17 October 23, 2023\n\n- GUY PETRILLO .\n- GWGOPNZ LIMITED\n- HAI YAO\n- HAIHONG WANG .\n- HAILING SHENG\n- HAMILTON CAPITAL HOLDINGS INC\n- HAMILTON M&A FUND SP\n- HAMILTON OPPORTUNITY FUND SPC\n- HAN CHUNGUANG\n- HANQIANG LIN .\n- HAO HAIDONG\n- HAO LI\n- HAO ZHANG .\n- HAOYU WANG\n- HARCUS PARKER LTD.\n- HARNEY WESTWOOD AND RIEGELS LP\n- HCHK PROPERTY MANAGEMENT, INC.\n- HCHK TECHNOLOGIES, INC.\n- HCHK TECHNOLOGIES, LLC\n- HE BEI YUE HUA ZHUANG SHI GONG CHENG LTD.\n- HEAD WIN GROUP LIMITED\n- HELEN MANIS\n- HENAN YUDA\n- HERBERT SMITH FREEHILLS NEW YORK IIP\n- HERO GRAND LIMITED 4\n- HHS CAPITAL INC.\n- HIBERNIA NATIONAL BANK\n- HIDETOSHI FUJIWARA .\n- HIMALAYA EMBASSY\n- HIMALAYA EXCHANGE\n- HIMALAYA FEDERAL RESERVE .\n- HIMALAYA INTERNATIONAL CLEARING ITD.\n- HIMALAYA INTERNATIONAL FINANCIAL GROUP LTD\n- HIMALAYA INTERNATIONAL PAYMENTS חדו\n- HIMALAYA INTERNATIONAL RESERVES LTD.\n- HIMALAYA INVESTMENT LLC .\n- HIMALAYA NEW WORLD INC. .\n- HIMALAYA SUPERVISORY ORGANIZATION\n- HIMALAYA VENTURES LLC\n- HING CH NGOK\n- HIU LAAM HAAM\n- HIU SING CHAN\n- HODGSON RUSS\n- HOLY CITY HONG KONG VENTURES, LTD.\n- HONG KONG INTERNATIONAL FUNDS INVESTMENTS LIMITED\n- HONG QI QU JIAN SHE GROUP, LTD.\n- HONG QIU\n- HONG ZENG\n- HONGWEI FU\n- HONGXIA XU\n- HONGXIN ASH\n- HSBC\n- HSBC BANK USA,\n- HUA AN XIE\n- HUANG YAO\n- HUDSON DIAMOND HOLDING INC.\n- HUDSON DIAMOND HOLDING LLC\n- HUDSON DIAMOND LLC\n- HUDSON DIAMOND NY LLC\n- HUI JIN\n- HUI JIN\n- HUK TRADING INC.\n- INFINITE INCREASE LIMITED\n- INFINITUM DEVELOPMENTS LIMITED\n- INFINITY TREASURY MANAGEMENT INC.\n- INSIGHT CAPITAL\n- INSIGHT PHOENIX FUND\n- INVESTORS BANK\n- ISRAEL DISCOUNT BANK OF NEW YORK\n- IVEY, BARNUM & O'MARA LLC\n- JACK S, LIPSON\n- JAMES PIZZARUSO\n- JANOVER LLC\n- JAPAN HIMALAYA LEAGUE, INC.\n- JASON MILLER\n- JENNER & BLOCK LLP\n\n![](_page_35_Picture_79.jpeg)\n\nEstate of Ho Wan Kwok Paqe 18 October 23, 2023\n\n- JENNIFER FANGFANG DING .\n- JENNIFER MERCURIO .\n- JENNY LI .\n- JESSE BROWN .\n- JESSICA MASTROGIOVANNI .\n- JIA LI WANG\n- JIA YANG .\n- JIA YANG LI .\n- JIAHUI LIU .\n- JIAMEI LU .\n- JIAMING LIU\n- . JIAN FAN\n- JIAN HUA ZHANG -\n- JIAN ZHONG HU .\n- JIANG SU PROVINCE JIAN GONG GROUP LTD BEIJING BRANCH\n- JIANG YUNFU BE .\n- JIANHU YI .\n- JIANHUA ZHENG\n- e JIANMIN HE\n- JIANSHENGXIE AND JIEFU ZHENG �\n- JINFENG WU\n- JING GENG .\n- JING WU\n- JINLAN YAN .\n- JIRONG ZHANG .\n- JOHN S LAU .\n- . JONATHAN YOUNG\n- JOSHUA I. SHERMAN .\n- JOYORD SPORTSWEAR LIMITED .\n- JPMORGAN CHASE BANK, N.A. .\n- JUMBO CENTURY LIMITED .\n- JUN CHEN .\n- JUN LIU .\n- JUN QIAO .\n- JUN YUN ZHANG .\n- JUNE SHI\n- KAEN LIU .\n- KAIXIN HONG .\n- KAN CHAN .\n- . KARIN MAISTRELLO,\n- KATHLEEN SLOANE .\n- KERCSMAR FELTUS & COLLINS PLLC .\n- KEYI ZIKLIE\n- KIM THONG LEE\n- KUI CHENG\n- KYLE BASS\n- LALIVE SA\n- LAN GU\n- LAN LIN\n- LAO JIANG\n- · LAW FIRM OF CALLARI PARTNERS, LLC\n- · LAW OFFICE OF RICHARD E. SIGNORELLI\n- LAWALL & MITCHELL, LLC\n- LAZARE POTTER GIACOVAS & MOYLE\n- I FADING SHINF I IMITED\n- LEADING SHINE NY LTD\n- LEE CHU\n- LEE VARTAN\n- LEONARD SCUDDER\n- LEXINGTON PROPERTY AND STAFFING INC.\n- LI LIU\n- ULLONG\n- LI TANG .\n- LI ZHANG\n- LIANG LIU\n- LIANYING SU\n- LIBERTY JET MANAGEMENT\n- LIEHONG ZHUANG\n- LIHONG \"SARA\" WEI LAFRENZ\n- · LIHONG WEI LAFRENZ (AKA SARA WEI)\n- LIMARIE REYES\n- LIN DANG\n- LIN XIN\n- LINDA HE CHEUNG\n- LINWAN \"IRENE\" FENG\n- LIU DONGFANG\n- LOGAN CHENG (F/K/A SHUIYAN CHENG)\n- LONG GATE LIMITED\n- M&T BANK\n- MA XINGCHAO\n- MACARON LIMITED\n- MACDONALD\n\n![](_page_36_Picture_85.jpeg)\n\nEstate of Ho Wan Kwok Page 19 October 23, 2023\n\n- · MANUFACTURERS AND TRADERS TRUST COMPANY (D/B/A M & T BANK)\n- MAR-A-LAGO .\n- MARCUM LLP .\n- MARTHA JEFFERY €\n- DOWDLE (A/K/A MUFFIN MARY DOWDLE)\n- MARY JIANG\n- MAUNAKAI CAPITAL 0\n- MAX FEI .\n- MAX KRASNER\n- MAYWIND TRADING LLC\n- MCELROY, DEUTSCH, MULVANEY & CARPENTER, LLP\n- MEDICAL SYSTEM SUPPLY INTERNATIONAL LLC\n- MEDICI BANK INTERNATIONAL LLC\n- MEI KUEN KWOK\n- MEIEN KIKUCHI\n- MEISTER SEELIG & FEIN PLLC\n- MELISSA FRANCIS\n- MELISSA MENDEZ\n- MENGYAO HE\n- MERCANTILE BANK INTERNATIONAL CORP.\n- MERCANTILE GLOBAL HOLDINGS, INC.\n- METROPOLITAN COMMERCIAL BANK BANK AND/OR METROPOLITAN HOLDING CORP.\n- MIHO NISHIMURA\n- MILES GUO\n- MILES GWOK\n- MIMAII NZ LIMITED\n- MIN YANG\n- MING WU\n- MINGHUA ZHANG\n- MINGRUI ZHAO\n- MOA-FU\n- MORGAN STANLEY\n- MORITT HOCK & HAMROFF\n- MORVILLO ABRAMOWITZ GRAND IASON & ANELLO PC\n- MURTHA CULLINA LLP\n- NADEEM AKBAR\n- NATIONAL AUSTRALIA BANK LIMITED\n- NEW DYNAMIC DEVELOPMENT LIMITED\n- NEW FEDERAL STATE OF CHINA\n- NEW TREASURE LLC\n- NEW YORK MOS HIMALAYA LLC\n- NEXT TYCOON INVESTMENTS LIMITED\n- NICHOLAS F. SAVIO\n- NING LI\n- NING ZHAO\n- NOBLE FAME GLOBAL LIMITED\n- NODAL PARTNERS, LLC\n- NOVELTY HILL LTD.\n- NRT NEW ENGLAND LLC (D/B/A COLDWELL BANKER RESIDENTIAL BROKERAGE)\n- NUOXI LIU\n- NYC DEPT OF FINANCE\n- O'MELVENY & MYERS LLP\n- O'NEAL WEBSTER\n- OASIS TECH LTD\n- OGIER\n- OLINA CLEMENS\n- OPEN BANK\n- O'SULLIVAN MCCORMACK JENSEN & BUSS PC\n- · PACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P.\n- PACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P.\n- PALLAS PARTNER LLP\n- PAUL. WEISS\n- PEILUN HU\n- PENGCHENG ZHANG\n- PETRILLO KLEIN & BOXER LLP\n- PHILLIPS NIZER LLP\n- PHOENIX CREW IC LIMITED\n- PILLSBURY WINTHROP SHAW PITTMAN UP\n- PIXSHOW FILM INC.\n- PRIME TRUST LLC\n\n![](_page_37_Picture_73.jpeg)\n\nEstate of Ho Wan Kwok Page 20 October 23, 2023\n\n- ﻩ PULLMAN & COMLEY, LLC\n- QIANG CHENG .\n- QIANG FU\n- QIN YU\n- QING \"SERENA\" CAI\n- QINGTIAN YUAN\n- QIONG BIN FU .\n- QIONGGUI YAN\n- QIQHUA FAN\n- QIU YU\n- QIURIA LI\n- QU GUOJIAO\n- QUIJU JIA\n- RAICH ENDE MALTER CO. LLP (AKA RAICH ENDE MALTER & COMPANY)\n- RANDAZZA LEGAL GROUP, PLLC\n- RBB BANCORP AND/OR ROYAL BUSINESS BANK\n- REDFIN CORPORATION\n- RENFENG SHI\n- ROBINSON & COLE LLP\n- RONG HU\n- RONG JIANG\n- RONG ZHANG\n- RONGLIANG STARKS\n- ROSCALITAR2\n- ROSS HEINEMEYER\n- ROY D. SIMON\n- RUIZHENG AN\n- RULE OF LAW FOUNDATION III\n- RULE OF LAW SOCIETY IV INC\n- RUQUIN WANG\n- RYAN CHENGRAN ZHANG\n- SAIL VICTORY LIMITED\n- SAMUEL DAN NUNBERG\n- SANTANDER BANK, N. A.\n- SARA WEI (A/K/A LIHONG WEI LAFRENZ) .\n- SARACA MEDIA GROUP, INC., .\n- SAVIO LAW LLC\n- SAXE DOERNBERGER & VITA, P.C.\n- SCHULMAN BHATTACHARYA, LLC\n- SCOTT BARNETT\n- SEACOAST NATIONAL BANK\n- SELAS MONTBRIAL AVOCATS\n- SEVEN MISSION GROUP LLC\n- SHANE D SHOOK\n- SHAO HONG CHIU\n- SHAOBING LI\n- SHAPIRO ARATO BACH LLP\n- SHENGJIE FU\n- SHERRY-NETHERLAND, INC.\n- SHI JIA ZHUANG ZHEN YUAN JIAN ZHU AN ZHUANG GONG CHENG LTD BEJING FIRST\n- SHIBIN ZHANG\n- SHIN HSIN YU\n- SHINY ACE INNOVATION CO LTD\n- SHINY ACE LIMITED\n- SHINY TIMES LTD.\n- SHIPMAN AND GOODWIN\n- SHIPMAN, SHAIKEN & SCHWEFEL, LLC\n- SHIQI WANG\n- SHIYUAN ZHANG\n- SHIZHONG ZHANG\n- SHUANG WANG\n- SHUNJUN LI\n- SIGNATURE BANK\n- SILVERGATE BANK\n- SIRIUS NETWORKING INC.\n- SONGYI CHEN\n- SOTHEBY'S INTERNATIONAL REALTY\n- SOTHEBY'S INTERNATIONAL REALTY AFFILIATES LLC\n- SPIRIT CHARTER INVESTMENT LIMITED\n- SPOTIFY TECHNOLOGY S.A.\n- SPOTIFY USA, INC.\n- STANDARD CHARTERED BANK\n- STARLING BANK LTD\n- STEPHEN WONG\n- STEVE BANNON,\n- STEVENSON WONG\n- STOKES LAWRENCE, PS\n- STOKESBURY & FINGOLD, LLC\n- STRATEGIC VISION LLC\n\n![](_page_38_Picture_82.jpeg)\n\nFstate of Ho Wan Kwok Page 21 October 23, 2023\n\n- . TAIXIN FU\n- TAKAHASHI HIROYUKI .\n- TALHA ZOBAIR .\n- TAO AN .\n- TAO ZHANG\n- TAURUS FUND LLC .\n- TAURUS MANAGEMENT LLC €\n- TD BANK, N.A. e\n- TELI CHEN\n- THE BANK OF PRINCETON\n- THE CASPER FIRM\n- THE FIRST BANK OF GREENWICH\n- THE FRANCIS FIRM PLLC\n- THE LAW OFFICES OF RAFAEL A. VARGAS\n- THE SHERRY-NETHERLAND HOTEL\n- THE SHERRY-NETHERLAND, INC.\n- THOMAS RAGLAND\n- THREE TREASURE LLC\n- TIAN LIANG\n- TINGYI WEI\n- TM PRIMROSE LIMITED\n- TONG LE INTERNATIIONAL TRADING CO., LTD.\n- TROUTMAN PEPPER HAMILTON SANDERS LLP\n- TROY LAW PLLC\n- U.S. BANK NATIONAL ASSOCIATION\n- U.S. LEGAL SUPPORT, INC.\n- UBS AG\n- UBS AG (LONDON BRANCH)\n- UK HIMALAYA LTD.\n- UNA MANYEE WILKINSON\n- UNITED STATES OF AMERICA\n- UNITEDLEX\n- UPDIKE, KELLY & SPELLACY P.C.\n- US HIMALAYA CAPITAL INC.\n- US HIMALAYA LTD.\n- V.X. CERDA & ASSOCIATES P.A.\n- VERDOLINO & LOWEY\n- VERITEXT\n- VICTOR CERDA\n- VOICE OF GUO MEDIA, INC.\n- VX CERDA & ASSOCIATES\n- WA&HF LLC\n- WANCI JIAO\n- WARD & BERRY, PLLC\n- WARREN LAW GROUP\n- WEI HONG XIE\n- WEI SHE\n- WEI ZHANG\n- WEICAN (\"WATSON\") MENG\n- WEIGUO SUN\n- WEIWEI QIAN\n- WEIXIANG GE\n- WEIYI WANG\n- WELL ORIGIN LTD.\n- WEN LIN\n- WENCONG WANG\n- WENFENG HU\n- WENG\n- WENHUA GONG\n- WHITECROFT SHORE LIMITED\n- WHITMAN BREED ABBOTT & MORGAN IIC\n- WILLIAM BRADLEY WENDEL\n- WILLIAM GERTZ\n- WILLIAM JE (JE KIN MING)\n- WILLIAMS & CONNOLLY\n- WILSON ELSER MOSKOWITZ EDELMAN & DICKER LLP\n- WOLF HALDENSTEIN ADLER FREEMAN & HERZ LL\n- WORLD CENTURY LIMITED,\n- WORLDWIDE OPPORTUNITY HOLDINGS LIMITED\n- WU ZHENG\n- XIA CHUNFENG\n- XIANHONG ZHANG\n- XIAO HUANG\n- XIAO RUI WANG\n- XIAO YAN ZHU\n- XIAODAN WANG\n- XIAOLAN ZHAO\n- XIAOLI MA\n\n![](_page_39_Picture_81.jpeg)\n\nEstate of Ho Wan Kwok Page 22 October 23, 2023\n\n- XIAOLI XU .\n- XIAOMEI ZHAO .\n- XIAOMING LIU\n- XIAOXIAO LIN .\n- XIAOYAN BA .\n- XILI ZHAI\n- XIN LI\n- XINGYU YAN\n- XINHUI LIAO\n- XINRONG LI\n- XIQUI (\"BOB\") FU\n- XIULING TANG\n- XUEHAI LIU\n- XUN DENG\n- YA LI .\n- YACHTZOO SARL\n- YAFAN CHANG .\n- YAN CHUN LIU .\n- YAN GAO\n- . YAN HUANG\n- YAN LIU\n- YANCHENG CHEN\n- YANG HAI\n- YANG JUN ZHENG\n- YANG LAN\n- YANG YANG\n- YANKWITT LLP\n- YANMING WANG\n- YANPING WANG\n- YANYUN REN\n- YAZ QINGUA\n- YELIANG XIA\n- YI LI\n- YI LIN\n- YI WEN\n- YI ZHAQ\n- YI ZHOU\n- YIMING ZHANG\n- YING LIU\n- YONG CHUN LI\n- YONG ZHANG\n- YONGBING ZHANG\n- YONGPING YAN\n- YOSSI ALMANI\n- YOUTUBE, LLC\n- YU XIA LI\n- YUAN ZHOU\n- YUANLIN LIU\n- YUE HUA ZHU SHI\n- YUE ZHOU\n- YUHONG PEI\n- YUJIA WANG\n- YUK MOEY MARY YAP\n- YUKY YUN LIU\n- YULIN YAO\n- YUMEI HU\n- YUNFA WANG\n- YUNTENG LU\n- YUNXIA WU\n- YUXIANG CHEN & JIA YOU JT TEN\n- YVETTE WANG\n- ZEICHNER ELLMAN & KRAUSE LLP\n- ZEISLER & ZEISLER, P.C.\n- ZHANG WEI\n- ZHENG RUI HE .\n- ZHENG WU (A/K/A BRUNO WA)\n- ZHENGHUA SHEN\n- ZHENGJUN DONG\n- ZHENPENG II\n- ZHIXUAM LI\n- ZHIZHE \"FRANK\" DONG\n- ZHONGYI MA\n- ZHOU BAOJIN\n- ZHOU HAI YANG\n- ZHUOER \"JOE\" WANG\n- ZI YE\n- ZIBA LIMITED\n- ZIHAN LIU\n- ZIKUN WANG\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 42 of 67\n\n#### **EXHIBIT C**\n\n**Calascibetta Declaration**\n\n### **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n| ------------------------------------------------------<br>x |             |                         |  |\n|-------------------------------------------------------------|-------------|-------------------------|--|\n| In re:                                                      | :<br>:      | Chapter 11              |  |\n| HO WAN KWOK, et al.,                                        | :<br>:      | Case No. 22-50073 (JAM) |  |\n| Debtors.1                                                   | :<br>:<br>: | Jointly Administered    |  |\n| ------------------------------------------------------      | x           |                         |  |\n\n### **DECLARATION OF ANTHONY R. CALASCIBETTA IN SUPPORT OF APPLICATION OF CHAPTER 11 TRUSTEE, GENEVER HOLDINGS CORPORATION, AND GENEVER HOLDINGS LLC FOR AUTHORIZATION TO RETAIN AND EMPLOY EISNER ADVISORY GROUP LLC AS TAX ADVISORS AS OF OCTOBER 23, 2023**\n\nI, Anthony R. Calascibetta, pursuant to 28 U.S.C. § 1746, hereby declare that the\n\nfollowing is true to the best of my knowledge, information and belief:2\n\n1. I am a Partner in Eisner Advisory Group LLC (the \"EA Group\"), which\n\nmaintains offices at 111 Wood Avenue South, Iselin, New Jersey 08830-2700. I am familiar\n\nwith the matters set forth herein and make this declaration in support of the application (the\n\n\"Application\")3 of (i) Luc A. Despins, in his capacity as the trustee (the \"Trustee\") of the Chapter\n\n11 Estate of Ho Wan Kwok, (ii) Genever Holdings Corporation (\"Genever (BVI)\"), and (iii)\n\nGenever Holdings LLC (\"Genever (US)\") for entry of an order pursuant to sections 327 and 330\n\n<sup>1</sup> The Debtors in these chapter 11 cases are Ho Wan Kwok (also known as Guo Wengui, Miles Guo, and Miles Kwok, as well as numerous other aliases) (last four digits of tax identification number: 9595), Genever Holdings LLC (last four digits of tax identification number: 8202) and Genever Holdings Corporation. The mailing address for the Trustee, Genever Holdings LLC, Genever Holdings Corporation is Paul Hastings LLP, 200 Park Avenue, New York, NY 10166 c/o Luc A. Despins, as Trustee for the Estate of Ho Wan Kwok (solely for purposes of notices and communications).\n\n<sup>2</sup> Certain of the disclosures herein relate to matters within the knowledge of other professionals at EA Group and are based on information provided by them.\n\n<sup>3</sup> Capitalized terms used but not otherwise defined herein shall have the respective meanings ascribed to such terms in the Application.\n\nof title 11 of the United States Code (the \"Bankruptcy Code\"), authorizing the employment and retention of EA Group as tax advisors to the Trustee, Genever (BVI), and Genever (US) (collectively, the \"Applicants\"), in accordance with the terms and conditions set forth in that certain engagement letter, dated as of October 23, 2023 (the \"Engagement Letter\"). A proposed form of order granting the relief requested in the Application (the \"Proposed Order\") is annexed thereto as Exhibit A. The Engagement Letter is annexed to the Application as Exhibit B.\n\n2. The facts set forth herein are personally known to me based upon my review of the relevant documents and other pertinent information and, if called as a witness, I could and would testify thereto.\n\n3. The Applicants are seeking authority to retain EA Group as tax advisor in these chapter 11 cases. EA Group is one of the country's premier accounting and consulting firms. EA Group is well-respected for providing financial advisory and tax services to hundreds of debtors-in possession, trustees, creditors and parties-in interest in chapter 11 and chapter 7 cases in multiple jurisdictions around the United States. The Applicants have selected EA Group because of EA Group's expertise in tax preparation, particularly as it relates to tax preparation in bankruptcy cases, including by chapter 11 and chapter 7 trustees, as well as related matters.\n\n4. In fact, EA Group has a wealth of experience with tax preparation in chapter 7 cases and chapter 11 cases in which a trustee has been appointed, which is highly relevant to EA Group's proposed retention here. The EA Group team responsible for the proposed engagement by the Applicants would be spearheaded by Anthony Calascibetta and Daniel Gibson.<sup>4</sup>\n\n> Mr. Calascibetta is a Partner in the Financial Advisory Services Group, with over 40 years of public accounting and consulting experience. As an industry expert, Mr. Calascibetta provides consulting on bankruptcy cases, litigation matters, financial and related advisory services to creditor committees and individual creditors, chapter 7 and chapter 11 trustees, debtors in possession and bankruptcy\n\n<sup>4</sup> Copies of Mr. Calascibetta's and Mr. Gibson's CV are attached hereto as **Exhibit 1**.\n\nexaminers. Of particular note, Mr. Calascibetta has also been appointed as a bankruptcy examiner, chapter 7 trustee, chapter 11 trustee, plan trustee, fiscal agent and as a future asbestos claims representative. He has also assisted trustees and their counsel in performing forensic and fraud investigations, Rule 2004 investigations, and has assisted in the development of plans of reorganization. Mr. Calascibetta's current hourly rate is \\$675.\n\n- Mr. Gibson is a Tax Partner, with nearly 40 years of experience in public accounting, the last 35 of those years with EA Group. Mr. Gibson works extensively with individuals and small to medium-sized businesses in a wide range of industries, providing accounting, tax and consulting services. His expertise also includes compliance and planning for individuals, corporations and partnerships. Mr. Gibson's current hourly rate is \\$600.\n- 5. EA Group has been retained by the Applicants to render the following services:\n\t- EA Group will perform an analysis of the tax filing history of the Applicants and identify any prior and current unfiled tax returns.\n\t- Preparation of Federal and all State and Local tax returns, including obtaining extensions of time to file, if required, for Applicants for unfiled prior years and for the 2023 tax reporting period.\n\t- Preparation of required Federal, State and local tax returns, including obtaining extensions of time to file, if required, for the Applicants.\n\t- Analysis and required implementation of any tax regulations and accounting method changes.\n\t- Consultations and research related to specific issues and transactions, as requested by the Applicants or the Applicants' representatives.\n\t- Tax projections and planning, as requested by the Applicants or the Applicants' representatives.\n\t- Responding to notices and letters from tax authorities.\n\t- Analysis of claims filed by taxing authorities.\n\t- Representing the Applicants in connection with tax examinations, if necessary and requested by the Applicants or the Applicants' representatives.\n\t- Other tax related services, as requested by the Applicants.\n\n6. EA Group researched its client database to determine whether it had any relationships with the following persons or entities (collectively, the \"Interested Parties\"): (a) the Debtors, family members and certain related entities; (b) the Debtors' known creditors; (c) other interested parties; (d) the Debtors' attorneys; (e) the United States Trustee; and (f) the United States Bankruptcy Judges for the District of Connecticut. The list of Interested Parties was provided by the Trustee and is annexed hereto as Schedule 1. As far as I have been able to ascertain through diligent inquiry, except as described below, neither EA Group nor any partner, associate, or employee of EA Group has any connection with the Interested Parties, nor does EA Group hold, or represent any entity having, an adverse interest in connection with these chapter 11 cases, except as follows.\n\n7. On July 16, 2022, EA Group acquired certain assets of Raiche Ende Malter Co. LLP (\"REM\") (the \"Transaction\"), but excluding REM's responsibilities or liabilities to any prior clients. Prior to 2018, REM filed certain tax returns and tax extensions for 2015 and 2016 for the following individuals and entities: Ho Wan Kwok, Genever Holdings Corporation, Golden Spring (New York) Ltd, Qiang Guo, Chunguang Han, Rui Ma, Yong Yu and Zhiewi Zhang (\"Former REM Clients\").\n\n8. In the Transaction, EA Group did not acquire any assets or liabilities related to these pre-bankruptcy services to the Former REM Clients. The employees of REM who were primarily responsible for providing services to the Former REM Clients are not employed by EA Group, although some current employees of EA Group provided, while employed by REM, limited tax services to the Former REM Clients prior to 2018.\n\n9. On or about December 6, 2022, REM received a Subpoena from the Trustee for Rule 2004 Examination in connection with debtor Ho Wan Kwok for testimony and production\n\nof documents (\"Subpoena\"). For the avoidance of doubt, the Subpoena does not relate to any EA Group services, and instead relates solely to work performed by REM prior to the Transaction. EA Group has disclosed the above connections to the Applicants and the Applicants have determined to proceed with the engagement of EA Group to perform these services hereunder.\n\n10. EA Group has agreed to institute standard policies and procedures to (i) preclude the EA Group professional staff assigned to this engagement from accessing REM's response and productions in response to the Subpoena as well as any other files of REM related to the Former REM Clients; and (ii) limit access to EA Group documents collected or prepared for purposes of this engagement to those EA Group persons assigned to perform professional and administrative services hereunder. For the avoidance of doubt, none of the EA Group personnel assigned to this engagement have had any involvement with REM's prior representation of the Former REM Clients.5\n\n11. Some of the members or employees of EA Group may also hold publicly traded securities in one or more entities who are parties-in-interest in this case or may have relatives who are employed by these parties. EA Group does not believe that any of these connections with the Debtors' creditors or other parties-in-interest is a disqualifying conflict which would prevent EA Group from representing the Applicants in these chapter 11 cases. If any new facts or relationships are discovered during the period of EA Group's retention that required disclosure, EA Group acknowledges the need to promptly file a supplemental certification as required by Bankruptcy Rule 2014(a).\n\n12. No agreement exists to share any compensation received by EA Group for its services with any other person or firm. No promises have been received by EA Group or by any\n\n<sup>5</sup> For the avoidance of doubt, the Applicants reserve all rights, and do not waive any rights, with respect to the engagement of REM by Ho Wan Kwok or any of his affiliates, associates, or family members.\n\nmember or associate thereof as to compensation in connection with this case other than in accordance with the provisions of the Bankruptcy Code.\n\n13. No promises have been received by EA Group nor by any partner, counsel, or associate thereof as to compensation in connection with this case other than in accordance with the provisions of the Bankruptcy Code.\n\n14. EA Group is willing to be retained by the Applicants as tax advisors, and will bill based upon its normal hourly rates, which currently range from:\n\n| Partners & Directors      | \\$495 - \\$800/hr. |  |  |\n|---------------------------|-------------------|--|--|\n| Managers                  | \\$315 - \\$490/hr. |  |  |\n| Staff & Paraprofessionals | \\$195 - \\$300/hr. |  |  |\n\nThese rates are subject to adjustment from time to time. EA Group will also bill for out-ofpocket expenses made on behalf of the Applicants, including photocopying, postage and package deliveries, court fees, transcripts, witness fees, service fees, travel expenses, and computer-aided research, in accordance with practices in this District. EA Group will make appropriate application to this Court for compensation and reimbursement of expenses as required by the Bankruptcy Code, the Federal Rules of Bankruptcy Procedure and the Local Bankruptcy Rules for the District of Connecticut.\n\n**I DECLARE**, under penalty of perjury under the laws of the United States of America,\n\nthat the foregoing is true and correct to the best of my knowledge, information and belief.\n\nExecuted this 23rd day of October, 2023, Iselin, New Jersey.\n\nAnthony R. Calascibetta Partner, Eisner Advisory Group, LLC 111 Wood Avenue South Iselin, New Jersey 08830-2700 Telephone: (732) 243-7389 Email: anthony.calascibetta@eisneramper.com **Schedule 1**\n\n#### **SCHEDULE OF PARTIES IN INTEREST – IN RE KWOK**\n\n#### **20 LARGEST UNSECURED CREDITORS**\n\nPACIFIC ALLIANCE ASIA OPPORTUNITY GOLDEN SPRING NEW YORK RUI MA CHENG JIAN WU JIAN SHE NING YE GUO BAOSHENG YAN LAN & WU ZHENG HONG QI QU NAN TONG SI JIAN JIAN GONG YAN ZHAO YUA HUA ZHUANG SHI LIEHONG ZHUANG/XIAO YAN ZHU WEICAN MENG/BOXUN INC. SAMUEL NUNBERG LAMP CAPITAL LLC JUN CHEN AKA JONATHAN HO YUE HUA ZHU SHI XIONG XIAN WEI YE HUIZEN WANG\n\n#### **DEBTOR, FAMILY MEMBERS, AND CERTAIN RELATED ENTITIES**\n\nHO WAN KWOK (A.K.A MILES GWOK, MILES GUO AND WENGUI GUO) HING CH NGOK/YUE QINGZHI QIANG GUO (A.K.A. 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MIHO NISHIMURA MILES GUO MILES GWOK MIMAII NZ LIMITED MIN YANG MING WU MINGHUA ZHANG MINGRUI ZHAO MOA-FU MORGAN STANLEY MORITT HOCK & HAMROFF MORVILLO ABRAMOWITZ GRAND IASON & ANELLO PC MURTHA CULLINA LLP NADEEM AKBAR NATIONAL AUSTRALIA BANK LIMITED NEW DYNAMIC DEVELOPMENT LIMITED NEW FEDERAL STATE OF CHINA\n\nNEW TREASURE LLC NEW YORK MOS HIMALAYA LLC NEXT TYCOON INVESTMENTS LIMITED NICHOLAS F. SAVIO NING LI NING ZHAO NOBLE FAME GLOBAL LIMITED NODAL PARTNERS, LLC NOVELTY HILL LTD. NRT NEW ENGLAND LLC (D/B/A COLDWELL BANKER RESIDENTIAL BROKERAGE) NUOXI LIU NYC DEPT OF FINANCE O'MELVENY & MYERS LLP O'NEAL WEBSTER OASIS TECH LTD OGIER OLINA CLEMENS OPEN BANK O'SULLIVAN MCCORMACK JENSEN & BLISS PC PACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P. PACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P. PALLAS PARTNER LLP PAUL WEISS PEILUN HU PENGCHENG ZHANG PETRILLO KLEIN & BOXER LLP PHILLIPS NIZER LLP PHOENIX CREW IC LIMITED PILLSBURY WINTHROP SHAW PITTMAN LLP PIXSHOW FILM INC. PRIME TRUST LLC PULLMAN & COMLEY, LLC QIANG CHENG QIANG FU QIN YU QING \"SERENA\" CAI QINGTIAN YUAN QIONG BIN FU QIONGGUI YAN QIQHUA FAN QIU YU QIURIA LI QU GUOJIAO QUIJU JIA RAICH ENDE MALTER CO. LLP (AKA RAICH ENDE MALTER & COMPANY) RANDAZZA LEGAL GROUP, PLLC RBB BANCORP AND/OR ROYAL BUSINESS BANK REDFIN CORPORATION RENFENG SHI ROBINSON & COLE LLP RONG HU RONG JIANG RONG ZHANG RONGLIANG STARKS ROSCALITAR2 ROSS HEINEMEYER\n\nROY D. SIMON RUIZHENG AN RULE OF LAW FOUNDATION III RULE OF LAW SOCIETY IV INC RUQUIN WANG RYAN CHENGRAN ZHANG SAIL VICTORY LIMITED SAMUEL DAN NUNBERG SANTANDER BANK, N. A. SARA WEI (A/K/A LIHONG WEI LAFRENZ) SARACA MEDIA GROUP, INC., SAVIO LAW LLC SAXE DOERNBERGER & VITA, P.C. SCHULMAN BHATTACHARYA, LLC SCOTT BARNETT SEACOAST NATIONAL BANK SELAS MONTBRIAL AVOCATS SEVEN MISSION GROUP LLC SHANE D SHOOK SHAO HONG CHIU SHAOBING LI SHAPIRO ARATO BACH LLP SHENGJIE FU SHERRY-NETHERLAND, INC. 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THOMAS RAGLAND THREE TREASURE LLC TIAN LIANG TINGYI WEI TM PRIMROSE LIMITED TONG LE INTERNATIIONAL TRADING CO., LTD. TROUTMAN PEPPER HAMILTON SANDERS LLP TROY LAW PLLC U.S. BANK NATIONAL ASSOCIATION U.S. LEGAL SUPPORT, INC. UBS AG UBS AG (LONDON BRANCH) UK HIMALAYA LTD. UNA MANYEE WILKINSON UNITED STATES OF AMERICA UNITEDLEX UPDIKE, KELLY & SPELLACY P.C. US HIMALAYA CAPITAL INC. US HIMALAYA LTD. V.X. CERDA & ASSOCIATES P.A. VERDOLINO & LOWEY VERITEXT VICTOR CERDA VOICE OF GUO MEDIA, INC. VX CERDA & ASSOCIATES WA&HF LLC WANCI JIAO WARD & BERRY, PLLC WARREN LAW GROUP WEI HONG XIE WEI SHE WEI ZHANG WEICAN (\"WATSON\") MENG WEIGUO SUN WEIWEI QIAN WEIXIANG GE WEIYI WANG WELL ORIGIN LTD. WEN LIN WENCONG WANG WENFENG HU WENG\n\nWENHUA GONG WHITECROFT SHORE LIMITED WHITMAN BREED ABBOTT & MORGAN LLC WILLIAM BRADLEY WENDEL WILLIAM GERTZ WILLIAM JE (JE KIN MING) WILLIAMS & CONNOLLY WILSON ELSER MOSKOWITZ EDELMAN & DICKER LLP WOLF HALDENSTEIN ADLER FREEMAN & HERZ LL WORLD CENTURY LIMITED, WORLDWIDE OPPORTUNITY HOLDINGS LIMITED WU ZHENG XIA CHUNFENG XIANHONG ZHANG XIAO HUANG XIAO RUI WANG XIAO YAN ZHU XIAODAN WANG XIAOLAN ZHAO XIAOLI MA XIAOLI XU XIAOMEI ZHAO XIAOMING LIU XIAOXIAO LIN XIAOYAN BA XILI ZHAI XIN LI XINGYU YAN XINHUI LIAO XINRONG LI XIQUI (\"BOB\") FU XIULING TANG XUEHAI LIU XUN DENG YA LI YACHTZOO SARL YAFAN CHANG YAN CHUN LIU YAN GAO YAN HUANG YAN LIU YANCHENG CHEN YANG HAI YANG JUN ZHENG YANG LAN YANG YANG YANKWITT LLP YANMING WANG YANPING WANG YANYUN REN YAZ QINGUA YELIANG XIA YI LI YI LIN YI WEN YI ZHAO\n\nYI ZHOU YIMING ZHANG YING LIU YONG CHUN LI YONG ZHANG YONGBING ZHANG YONGPING YAN YOSSI ALMANI YOUTUBE, LLC YU XIA LI YUAN ZHOU YUANLIN LIU YUE HUA ZHU SHI YUE ZHOU YUHONG PEI YUJIA WANG YUK MOEY MARY YAP YUKY YUN LIU YULIN YAO YUMEI HU YUNFA WANG YUNTENG LU YUNXIA WU YUXIANG CHEN & JIA YOU JT TEN YVETTE WANG ZEICHNER ELLMAN & KRAUSE LLP ZEISLER & ZEISLER, P.C. ZHANG WEI ZHENG RUI HE ZHENG WU (A/K/A BRUNO WA) ZHENGHUA SHEN ZHENGJUN DONG ZHENPENG LI ZHIXUAM LI ZHIZHE \"FRANK\" DONG ZHONGYI MA ZHOU BAOJIN ZHOU HAI YANG ZHUOER \"JOE\" WANG ZI YE ZIBA LIMITED ZIHAN LIU ZIKUN WANG\n\n## **Exhibit 1**\n\n**CVs of Mr. Calascibetta and Mr. Gibson**\n\n# Case 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 64 of 67\n\n![](_page_63_Picture_1.jpeg)\n\n## ANTHONY CALASCIBETTA\n\n732.243.7389 | ANTHONY.CALASCIBETTA@EISNERAMPER.COM PARTNER | EISNER ADVISORY GROUP LLC\n\nAnthony Calascibetta is a Partner in the Financial Advisory Services Group, with over 40 years of public accounting and consulting experience. As an industry expert, Tony provides consulting on bankruptcy cases, litigation matters, financial and related advisory services to creditor committees and individual creditors, Chapter 7 & 11 trustees, debtors in possession and bankruptcy examiners.\n\nTony has also been appointed as a bankruptcy examiner, Chapter 7 trustee, Chapter 11 trustee, plan trustee, fiscal agent and as a future asbestos claims representative. He has assisted trustees and their counsel in performing forensic and fraud investigations, Rule 2004 investigations, and has assisted in the development of plans of reorganization. Working across an array of industries, his litigation consulting experience includes cases involving white-collar crime, purchase price disputes, breaches of contract, fraudulent financial reporting and damage calculations, mergers and acquisitions, tax investigations, environmental evaluations and divestitures.\n\nTony has lectured to attorneys and other professionals, including the National Association of Federal Equity Receivers Offshore Conference, New Jersey Society of Certified Public Accountants, and the National Conference of Bankruptcy Judges on topics such as business fraud, municipal bankruptcy, common fraudulent schemes, and locating hidden assets.\n\n#### SPECIALTIES\n\n- Bankruptcy & Restructuring\n- Trustee Services\n- Creditor Representation\n- Investigations\n- Mass Tort\n\n#### CREDENTIALS/EDUCATION\n\n- Certified Public Accountant (CPA)\n- Certified Turnaround Professional (CTP)\n- Certified in Financial Forensics (CFF)\n- Iona College: BS, Business Administration\n\n#### AFFILIATIONS\n\n- American Institute of Certified Public Accountants\n- New Jersey Society of Certified Public Accountants\n- New York State Society of Certified Public Accountants\n- Association of Insolvency & Restructuring Advisors\n- American Bankruptcy Institute\n- Association of Certified Fraud Examiners\n- Turnaround Management Association\n- National Association of Federal Equity Receivers\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 65 of 67\n\n**Eisner Advisory Group LLC**\n\n111 Wood Avenue South Iselin, NJ 08830-2700 **T** 732.243.7000 **F** 732.951.7400 www.eisneramper.com\n\n## **Anthony R. Calascibetta, CPA, CFF CTP**\n\nFinancial Advisory Services Practice Partner Anthony.calascibetta@eisneramper.com O: 732.243.7389 C: 732‐685‐8899\n\n#### **TRUSTEE AND LIQUIDATION SERVICES EXPERIENCE:**\n\n#### **Chapter 11, Chapter 7 and Other Fiduciary Assignments**\n\n- Allied Healthcare Services, Inc. (Accountant to Chapter 7 Trustee)\n- Artra, Inc. (Future Asbestos Claims Representative)\n- Aspect Computer Corporation (Accountant to Chapter 7 Trustee)\n- Bentley Auto Sales, Inc. (Custodial Director/Receiver)\n- Burns & Roe Enterprises, Inc. (Future Asbestos Claims Representative)\n- Calypso St. Barth (Accountant to Chapter 7 Trustee)\n- Clinton Nurseries, Inc. (Liquidating Trustee)\n- CMX, Inc. (Accountant to Assignee)\n- Coleco Industries, Inc. (Accountant to Liquidating Trustee)\n- Collezione Europa U.S.A., Inc. (Liquidating Trustee)\n- Component Technologies, Inc. (Accountant to Assignee)\n- Control Technology Solutions, Inc. (Custodian/Receiver)\n- Crowther McCall Pattern Company (Accountant to Administrator)\n- Dooley Electric Company ( Accountant to the Assignee)\n- First Jersey Securities, Inc. (Accountant to Chapter 7 Trustee)\n- Headstrong Group, Inc. (Accountant to Chapter 7 Trustee)\n- Hollister Liquidating Trust (Accountant to Liquidating Trustee)\n- Huntington Telecom, Inc. (Chapter 7 Trustee)\n- Impower, Inc. (Liquidating Trustee)\n- Kainos, Inc. (Accountant to Chapter 7 Trustee)\n- New Century Transportation, Inc. (Accountant to Chapter 7 Trustee)\n- Ocean City Yacht Sales, Inc. (Accountant to Chapter 11 Trustee)\n- Precison Customs Coatings, Inc. (Liquidating Trustee)\n- Ranger Products Liability Trust (Accountant to Trustee)\n- Remo Drugs, Inc. (Accountant to Receiver)\n- Sarasohn Loss Consulting, LLC (Chapter 11 Trustee)\n- Satcon, Inc. (Accountant to Chapter 7 Trustee)\n- Scott Printing Company (Fiscal Agent)\n- Select Nutrition Distributors (Liquidating Trustee)\n- Shahzada Khan (Chapter 11 Trustee)\n- Standard Register Creditors Liquidating Trust (Trustee)\n- Sterling Optical (Accountant to Liquidating Trustee)\n- Strategic Technologies, Inc. (Chapter 11 and Chapter 7 Trustee)\n- Tops Appliance City, Inc. (Accountant to Chapter 7 Trustee)\n- Triangle Transport, Inc. (Accountant to Chapter 7 Trustee)\n- U.S. Mortgage Corp. (Examiner and Liquidating Trustee)\n- United States Mineral Products Company (Chapter 11 Trustee)\n- WebSci Technologies, Inc. (Fiscal Agent)\n- WHL Liquidating Corp. (Plan Administrator)\n\n#### **SCOPE OF SERVICES**\n\n- Develop, coordinate and execute wind down of business operations.\n- Assist Trustees in administering operating and wind down activities.\n- Responsible for the overseeing of operations, development and implementation of plans of reorganization.\n- Coordination of operations at multiple locations.\n- Responsible for evaluating and overseeing multiple plant capital improvement projects.\n- Negotiate and complete Debtor‐in‐Possession/Exit financing.\n- Negotiate and execute environmental remediation and technology transfer agreements.\n- Negotiate supplier and employee contracts.\n- Assisted in negotiation and payment of several asbestos insurance policy coverage settlements.\n- Negotiate sales receivables, inventories and properties.\n- Coordinate, supervise and negotiate collection of receivables.\n- Coordinate liquidation of subsidiaries in Europe and North America\n- Coordinate auction sales of building, machinery, equipment, furniture and fixtures.\n- Perform fraud and forensic investigation.\n- Review and respond to tax notices.\n- Preparation of annual and amended Federal and State tax returns.\n- Preparation of tax returns and other documentation relating to filing of tax refunds.\n- Claims review and management.\n- Develop case specific claims databases.\n- Identification of claims discrepancies and objections.\n- Supervise and complete the reconciliation and settlement of claims.\n- Process claims distributions and payments.\n- Identify, evaluate, negotiate and settle various preference actions.\n- Identify and analyze fraudulent conveyance.\n- Evaluated, coordinated and settled various litigations.\n- Expert witness testimony.\n\n![](_page_66_Picture_2.jpeg)\n\n## DANIEL GIBSON\n\n732.243.7303 | DANIEL.GIBSON@EISNERAMPER.COM PARTNER | EISNER ADVISORY GROUP LLC\n\nDan Gibson is a Tax Partner, with nearly 40 years of experience in public accounting, the last 35 of those years with EisnerAmper. Dan works extensively with individuals and small to medium-sized businesses in a wide range of industries, providing accounting, tax and consulting services. His expertise also includes compliance and planning for individuals, corporations and partnerships.\n\nDan focuses on serving private, closely held businesses ranging from \\$1M to \\$100M in gross revenues, in the manufacturing, distribution, real estate and services industries. He strives to ease clients' tax compliance and planning burden so that they can continue to grow their businesses and achieve their long-term goals.\n\nPrior to his public accounting career, Dan served four years as a Lieutenant in the United States Marine Corps. He has lectured, published articles and been interviewed on a variety of topics, including federal and New Jersey tax changes, individual/business tax planning and business strategies.\n\n#### SPECIALTIES\n\n- Tax\n- Closely Held Businesses\n- Individuals\n\n#### CREDENTIALS/EDUCATION\n\n- Certified Public Accountant (CPA)\n- Enrolled Agent (EA)\n- University of Scranton\n- Golden Gate University: MST\n\n#### AFFILIATIONS\n\n- American Institute of Certified Public Accountants\n- New Jersey Society of Certified Public Accountants\n- National Association of Enrolled Agents","body_zh":"美国康涅狄格地区联邦破产法院\n布里奇波特分部\n\nx\n\n关于：　　　　　　　　　：\n　　　　　　　　　　　　：第11章\nHO WAN KWOK（郭文贵）等，：\n　　　　　　　　　　　　：案号：22-50073 (JAM)\n债务人。1　　　　　　　：\n　　　　　　　　　　　　：\n　　　　　　　　　　　　：合并管理\n------------------------------------------------------　x\n第11章受托人、GENEVER HOLDINGS CORPORATION、GENEVER HOLDINGS LLC根据《破产法典》第327条及第330条、《联邦破产程序规则》第2014条及第2016条以及《地方破产程序规则》第2014-1条及第2016-1条，请求作出裁定，授权并批准聘用EISNER ADVISORY GROUP LLC作为税务顾问的申请，自2023年10月23日起生效\n\nLuc Despins（吕克·德斯平）以其作为在Ho Wan Kwok（郭文贵）（“个人债务人”）、Genever Holdings Corporation（Genever控股公司）（“Genever (BVI)”）及Genever Holdings LLC（Genever控股有限责任公司）（“Genever (US)”；与Genever (BVI)合称“Genever债务人”，并与受托人合称“申请人”）的第11章案件中获任命的第11章受托人（“受托人”）身份，2 根据《美国法典》第11编（“破产法典”）第327条及第330条、《联邦破产程序规则》（“破产规则”）第2014条及第2016条以及《地方破产程序规则》（“地方破产规则”）第2014-1条及第2016-1条，提交本申请（“本申请”），请求作出一项裁定，其形式实质上如\n\n1 本第11章案件中的债务人为Ho Wan Kwok（亦称Guo Wengui、Miles Guo及Miles Kwok，以及众多其他别名）（税务识别号码后四位：9595）、Genever Holdings LLC（税务识别号码后四位：8202）及Genever Holdings Corporation。受托人、Genever Holdings LLC及Genever Holdings Corporation的邮寄地址为Paul Hastings LLP，200 Park Avenue, New York, NY 10166，转交Luc A. Despins，作为Ho Wan Kwok遗产的受托人（仅为通知及通信之目的）。\n\n2 本文将个人债务人及Genever债务人称为“债务人”。\n\n随附于本申请的附件A（“拟议裁定”）所示，批准按照随附于本申请的附件B（“委聘函”）及拟议裁定所载条款，自2023年10月23日起聘用Eisner Advisory Group LLC（“EA Group”）作为申请人的税务顾问。为支持本申请，受托人提交《Anthony R. Calascibetta（安东尼·R·卡拉西贝塔）关于支持第11章受托人、Genever Holdings Corporation及Genever Holdings LLC申请授权聘用Eisner Advisory Group LLC作为税务顾问并自2023年10月23日起生效的声明》（“Calascibetta声明”），其副本随附于本申请的附件C，并通过援引纳入本文。为进一步支持本申请，申请人谨陈述如下：\n\n管辖权、审理地点及法定依据\n\n1. United States Bankruptcy Court for the District of Connecticut（康涅狄格地区联邦破产法院）（“本院”）根据28 U.S.C. §§ 157 and 1334以及United States District Court for the District of Connecticut（康涅狄格地区联邦地区法院）的授权移送常设命令，对本事项具有管辖权。本事项属于28 U.S.C. § 157(b)所指的核心程序。\n\n2. 根据28 U.S.C. §§ 1408 and 1409，本地区为适格审理地点。\n\n3. 本文所请求救济的法定依据为《破产法典》第327(a)条及第330条，以及在适用范围内的《破产规则》第2014条及第2016条和《地方破产规则》第2014-1条及第2016-1条。\n\n背景\n\n一、个人债务人的第11章案件\n\n4. 2022年2月15日（“申请日”），个人债务人向本院提交了根据《破产法典》第11章请求救济的自愿申请。\n\n5. 2022年3月21日，美国受托人在个人债务人的第11章案件中任命了无担保债权人正式委员会（“委员会”）。个人债务人的第11章案件中尚未任命审查员。\n\n6. 2022年6月15日，本院作出一份裁决备忘录及命令[Docket No. 465]（“受托人命令”），指示美国受托人在个人债务人的第11章案件中任命一名第11章受托人。根据受托人命令，美国受托人选定Luc A. Despins为受托人。\n\n7. 2022年7月8日，本院作出命令，批准任命Luc A. Despins为个人债务人第11章案件中的受托人[Docket No. 523]。\n\n二、Genever (BVI)的第11章案件\n\n8. 2022年10月11日，Genever (BVI)——一家由个人债务人全资拥有的实体——向本院提交了根据《破产法典》第11章请求救济的自愿申请。\n\n9. Genever (BVI)的第11章案件中尚未任命受托人或无担保债权人正式委员会。\n\n10. 2022年10月14日，本院作出命令，批准对个人债务人的第11章案件及Genever (BVI)的第11章案件进行合并管理[Docket No. 970]。\n\n三、Genever (US)的第11章案件\n\n11. 2020年10月12日，Genever (US)——一家由Genever (BVI)全资拥有的实体——向United States Bankruptcy Court for the Southern District of New York（纽约南区联邦破产法院）（“SDNY破产法院”）提交了根据《美国法典》第11编第11章请求救济的自愿申请，从而启动案号为20-12411 (JLG)的案件（“SDNY破产案件”）。\n\n12. 2022年11月3日，SDNY破产法院作出命令[Docket No. 225 in Case No. 22-50592]，将SDNY破产案件的审理地点移送至本院，本院为其分配案号22-50592。\n\n13. 2022年11月21日，本院作出命令，批准将Genever (US)债务人的第11章案件与个人债务人及Genever (BVI)债务人的合并管理第11章案件进行合并管理[Docket No. 1141]。\n\n遴选程序\n\n14. 申请人需要合格税务顾问的协助，以便除其他事项外，按照债务人遗产的要求编制并提交纳税申报表，并就影响债务人遗产及资产的各项税务事项向申请人提供建议，包括尽量减轻遗产的税负（包括与受托人目前持有的约$75 million现金所赚取利息有关的税负）。本第11章案件的情形要求所聘请的专业人士具备必要的深度、经验及专长，尤其是在税法与破产法交叉领域（包括就破产受托人提供建议的专长）。为实现这些目标，申请人启动了寻找最适合该任务的税务顾问的工作。\n\n15. 该项遴选历时数周，申请人及其专业人士考虑并研究了数名税务专业人士，包括康涅狄格州当地税务会计师。若干事务所并不适合，原因是其存在利益冲突、未提供就破产受托人提供建议所需的经验，和/或其不具备本第11章案件所要求的必要资源或丰富经验。最终，申请人与四家事务所进行了联系，并从这些事务所获取了广泛信息，包括有关该事务所的能力和经验，以及其为满足这些遗产需求而充分配备人员执行委聘工作的能力。通过这些努力，申请人最终确定，EA Group具备拟议聘用所需的经验及专长，能够为该项任务充分配备人员以满足申请人的预期需求，并且其收费结构在本案情形下合理且适当。\n\n16. 实际上，EA Group的收费结构是申请人决定聘用EA Group的一个组成部分。负责拟议委聘工作的EA Group团队将由Anthony Calascibetta先生及Daniel Gibson（丹尼尔·吉布森）先生领导，其服务费用将分别按$675.00/hour及$600.00/hour计费。其将获得工作人员的支持，工作人员费率介于$195.00/hour至$800.00/hour之间（“EA Group收费结构”）。EA Group收费结构显著低于申请人所面谈的其他可比事务所提出的费率。申请人已确定，聘用EA Group是取得这些遗产所需税务咨询服务最具成本效益的方式。\n\nEA GROUP的资质\n\n17. EA Group是全国顶尖的会计及咨询事务所之一。EA Group因在美国多个司法辖区的第11章及第7章案件中，向数百名占有中债务人、受托人、债权人及利害关系方提供财务咨询及税务服务而广受尊重。申请人选择EA Group，是因为EA Group在税务申报编制方面，尤其是在破产案件中的税务申报编制方面具备专长，包括为第11章及第7章受托人编制税务申报表，以及处理相关事项。\n\n18. 事实上，EA Group在第7章案件及已任命受托人的第11章案件中具有丰富的税务申报编制经验，这与EA Group在本案中的拟议聘用高度相关。负责申请人拟议委聘工作的EA Group团队将由Calascibetta先生及Gibson先生牵头。3\n\n— Calascibetta先生为财务咨询服务组合伙人，具有逾40年的公共会计及咨询经验。作为行业专家，Calascibetta先生就破产案件、诉讼事项、财务及相关咨询服务向债权人委员会及个别债权人、第7章及第11章受托人、占有中债务人及破产审查员提供咨询。尤其值得注意的是，Calascibetta先生还曾获任命为破产审查员、第7章受托人、第11章受托人、计划受托人、财务代理人及未来石棉索赔代表人。他还曾协助受托人及其律师进行法务及欺诈调查、规则2004调查，并协助制定重整计划。Calascibetta先生目前的小时费率为$675.00。\n\n— Gibson先生为税务合伙人，具有近40年的公共会计经验，其中最近35年任职于EA Group。Gibson先生广泛服务于各行业的个人及中小企业，提供会计、税务及咨询服务。他的专长还包括为个人、公司及合伙企业提供合规及规划服务。Gibson先生目前的小时费率为$600.00。\n\n拟提供的服务\n\n19. 经本院批准后，应申请人请求，申请人预期EA Group将审查债务人遗产的账簿及记录，在相关申报表到期时编制所得税申报表及其他纳税申报表，并就税务相关事项及关切向申请人提供建议。除其他事项外，EA Group将提供以下服务：\n\n— 分析申请人的税务申报历史，并查明任何既往及当前尚未提交的纳税申报表。\n\n— 为申请人编制未申报既往年度及2023税务申报期间的联邦、所有州及地方纳税申报表，包括在需要时取得延期申报。\n\n3 Calascibetta先生及Gibson先生的履历副本作为附件1附于Calascibetta声明。\n\n- 为申请人编制所需的联邦、州和地方税务申报表，包括在需要时取得延期申报。\n- 分析并按要求实施任何税务法规及会计方法变更。\n- 应申请人或申请人代表的要求，就具体问题和交易进行咨询和研究。\n- 应申请人或申请人代表的要求，进行税务预测和规划。\n- 回复税务机关发出的通知和信函。\n- 分析税务机关提出的索赔。\n- 如有必要且应申请人或申请人代表的要求，在税务稽查相关事项中代表申请人。\n- 应申请人要求提供的其他税务相关服务。\n\nEA GROUP的报酬\n\n20. EA Group拟根据《破产法》sections 330 and 331、Bankruptcy Rule 2016、Local Bankruptcy Rule 2016-1，以及与破产财产有关的任何其他适用规则和命令，向法院申请就受聘期间提供的专业服务取得报酬，并报销所发生的费用。EA Group将就所需服务，按其通常适用的小时费率向申请人收取服务费用。\n\n21. EA Group现行的标准按小时计费费率介于$195至$800之间，具体如下：\n\n合伙人及董事：$495/hour至$800/hour\n\n经理：$315/hour至$490/hour\n\n员工及辅助专业人员：$195/hour至$300/hour\n\n22. EA Group认为，该等费率与具有相当技能和经验的公司通常收取的费率一致（即使不是更低）。\n\n23. EA Group还将依照本辖区的惯例，就其代申请人支付的实付费用计费，包括复印、邮资和包裹递送、法院费用、庭审记录、证人费用、送达费用、差旅费用及计算机辅助研究费用。\n\n24. 此外，根据委聘函的条款，申请人已同意在委聘函所规定的某些情形下，就EA Group及其人员进行赔偿、抗辩并使其免受损害，但因EA Group的重大过失或故意不当行为单独导致的情形，或委聘函或拟议命令另有规定的情形除外。申请人认为，该等赔偿义务属于惯例、合理且为在本第11章案件中聘用合格税务顾问所必需。在债务人的第11章案件审理期间提出的任何赔偿请求，均将提交本法院，并须经本法院批准。就此，申请人指出，拟议命令载有本法院此前就聘用Epiq Corporate Restructuring, LLC（Epiq Corporate Restructuring有限责任公司）和Kroll, LLC（Kroll有限责任公司）所批准的相同条款。见Docket Nos. 1449 and 2241。\n\n无利害关系性\n\n25. 据申请人所知、所获信息及所信赖，并依赖于Calascibetta Declaration（Calascibetta声明），除其中披露者外，EA Group与债务人、其债权人或任何其他利害关系方、其各自的律师和会计师、United States Trustee（美国受托人），或United States Trustee Office（美国受托人办公室）雇用的任何人员，均不存在任何关系。\n\n- 26. 为完整披露起见，申请人说明如下：\n\n- 于July 16, 2022，EA Group收购了Raiche Ende Malter Co. LLP（“REM”）的某些资产（“该交易”），但不包括REM对任何既往客户所负的责任或债务。2018年之前，REM曾为以下个人和实体提交2015年和2016年的某些税务申报表及延期申报：Ho Wan Kwok（郭文贵）、Genever Holdings Corporation（Genever Holdings公司）、Golden Spring (New York) Ltd（Golden Spring（纽约）有限公司）、Qiang Guo（郭强）、Chunguang Han（韩春光）、Rui Ma（马蕊）、Yong Yu（余勇）和Zhiewi Zhang（张志伟）（“原REM客户”）。\n\n- 在该交易中，EA Group并未收购与向原REM客户提供的该等破产前服务有关的任何资产或负债。主要负责向原REM客户提供服务的REM雇员并非EA Group雇员，尽管EA Group的某些现任雇员在受雇于REM期间，于2018年之前曾向原REM客户提供有限的税务服务。\n\n- 于或约于December 6, 2022，REM就与债务人Ho Wan Kwok有关的Rule 2004 examination（第2004条审查）收到受托人发出的传票，要求作证并提交文件（“传票”）。为免疑义，该传票不涉及任何EA Group服务，而仅涉及REM在该交易之前完成的工作。\n\n- EA Group已向申请人披露上述关联，申请人已决定继续聘用EA Group依本申请提供该等服务。\n\n- 27. 此外，EA Group已同意制定标准政策和程序，以\n\n(i) 禁止被指派参与本次委聘的EA Group专业人员查阅REM就传票作出的答复和提交的材料，以及REM与原REM客户有关的任何其他档案；以及\n\n(ii) 将为本次委聘而收集或编制的EA Group文件的查阅权限，限于被指派根据委聘函提供专业和行政服务的EA Group人员。为免疑义，被指派参与本次委聘的EA Group人员均未参与REM此前对原REM客户的代理。4\n\n28. 基于所有上述理由，申请人认为：(a) EA Group与债务人、其债权人、U.S. Trustee（美国受托人）、受雇于U.S. Trustee办公室的任何人员、在第11章案件中具有实际或潜在利益的任何其他方，或其各自的律师或会计师，均不存在任何关联；且(b) EA Group：(i) 并非债务人或其关联方的债权人、股权证券持有人或内幕人士，(ii) 在申请日之前两年内未曾担任债务人或其关联方的董事、高级职员或雇员，及(iii) 未因与债务人的任何直接或间接关系、联系或权益，或因任何其他原因，而拥有实质上不利于债务人财产或任何类别债权人或股权证券持有人利益的任何权益。因此，申请人认为，经《破产法》section 1107(b)修正后，EA Group属于《破产法》section 101(14)含义范围内的“无利害关系人士”。\n\n4 为免疑义，申请人保留与Ho Wan Kwok或其任何关联方、业务伙伴或家庭成员聘用REM有关的一切权利，并不放弃任何权利。\n\n29. 基于Calascibetta Declaration，申请人认为，EA Group在本案中并未代表任何与无担保债权人利益相冲突的利益。\n\n30. 如发现任何要求作出该等补充披露的事实或情形，EA Group将向法院补充其披露。\n\n所请求救济的依据\n\n31. 申请人请求根据《破产法》section 327(a)聘用EA Group作为其税务顾问；该条规定，经法院批准，受托人可以聘用“不持有或代表与破产财产相冲突的利益，且为无利害关系人士”的专业人士，以代表或协助受托人履行其根据本法典所负职责。\n\n32. 根据《破产法》section 328(a)，经破产法院批准，受托人可依《破产法》section 327(a)以“任何合理的雇佣条款和条件”聘用专业人士，包括按预付聘用费、按小时、按固定或百分比费用，或按或有费用计费。11 U.S.C. § 328(a)。\n\n33. Bankruptcy Rule 2014(a)规定，聘用申请应当包括：\n\n说明聘用必要性的具体事实、拟聘用的[公司]名称、选择该公司的理由、将提供的专业服务、任何拟议的报酬安排，以及据申请人所知，该[公司]与债务人、债权人、任何其他利害关系方、其各自的律师和会计师、United States trustee（美国受托人）之间的所有关联。\n\n34. 申请人需要税务专业人士的服务，以就税务相关问题向其提供建议，并按要求或建议编制及提交税务申报表。因此，按本申请及拟议命令所载条款聘用EA Group作为税务顾问是合理的，并且符合债务人财产的最佳利益。\n\n35. 此前未向本法院或任何其他法院提出过本申请所请求救济的申请。\n\n自OCTOBER 23, 2023起生效的聘用是适当的\n\n36. Local Bankruptcy Rule 2014-1规定，如“聘用专业人士的申请在该专业人士开始提供服务后三十（30）日内提交，该申请应被视为同时提交，除非法院另有命令。”因此，申请人请求获准自October 23, 2023起聘用EA Group，该日为EA Group开始向申请人提供服务之日。\n\n[本页其余部分故意留白。]\n\n因此，基于前述理由，申请人请求法院作出命令，其内容实质上采用拟议命令的形式，准许该申请并授权聘用EA Group作为税务顾问，并授予法院认为公正和适当的其他及进一步救济。\n\n日期：October 24, 2023，New Haven, Connecticut（康涅狄格州纽黑文）\n\nLUC A. DESPINS（Luc A. Despins），第11章受托人，GENEVER HOLDINGS CORPORATION，GENEVER HOLDINGS LLC\n\n签署人：/s/ Luc A. Despins\n\nLuc A. Despins（获准pro hac vice出庭）\n\nG. Alexander Bongartz（获准pro hac vice出庭）\n\nPAUL HASTINGS LLP（普衡律师事务所）\n\n200 Park Avenue\n\nNew York, New York 10166\n\n(212) 318-6000\n\nlucdespins@paulhastings.com\n\nalexbongartz@paulhastings.com\n\n以及\n\nDouglas S. Skalka（ct00616）\n\nPatrick R. Linsey（ct29437）\n\nNEUBERT, PEPE & MONTEITH, P.C.\n\n195 Church Street, 13th Floor\n\nNew Haven, Connecticut 06510\n\n(203) 821-2000\n\ndskalka@npmlaw.com\n\nplinsey@npmlaw.com\n\n第11章受托人、Genever Holdings Corporation及Genever Holdings LLC的代理律师\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 13 of 67\n\n附件A\n\n拟议命令\n\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（美国康涅狄格联邦破产法院布里奇波特分院）\n\nx\n\n关于：　：\n\n：　第11章\n\nHO WAN KWOK（郭文贵）等，　：\n\n：　Case No. 22-50073 (JAM)\n\n债务人。1　：\n\n：\n\n：　合并管理\n\n------------------------------------------------------　x\n\n[拟议]命令：根据《破产法》SECTIONS 327 AND 330、BANKRUPTCY RULES 2014 AND 2016以及LOCAL BANKRUPTCY RULES 2014-1 AND 2016-1，授权并批准自OCTOBER 23, 2023起聘用EISNER ADVISORY GROUP LLC（艾斯纳咨询集团有限责任公司）作为税务顾问\n\n鉴于第11章受托人Luc A. Despins（“第11章受托人”）以其在Ho Wan Kwok（“债务人”）的第11章案件中被任命的第11章受托人（“受托人”）身份，与Genever Holdings Corporation（“Genever (BVI)”）及Genever Holdings LLC（“Genever (US)”；连同Genever (BVI)，统称“Genever债务人”；再连同受托人，统称“申请人”）2，提出申请，请求授权自October 23, 2023起聘用Eisner Advisory Group LLC作为税务顾问（“该申请”）；并鉴于Anthony Calascibetta（“Calascibetta”）的声明，根据United States Code（美国法典）title 11（“破产法”）sections 327 and 330、Federal Rules of Bankruptcy Procedure（联邦破产程序规则）（“破产规则”）Rules 2014 and 2016，以及Rules\n\n1 本第 11 章案件中的债务人为 Ho Wan Kwok（郭文贵）（又名 Guo Wengui、Miles Guo 和 Miles Kwok，以及众多其他别名）（税务识别号码后四位：9595）、Genever Holdings LLC（吉尼弗控股有限责任公司）（税务识别号码后四位：8202）及 Genever Holdings Corporation（吉尼弗控股公司）。受托人、Genever Holdings LLC 和 Genever Holdings Corporation 的邮寄地址为：Paul Hastings LLP（普衡律师事务所），200 Park Avenue, New York, NY 10166，转交 Luc A. Despins（卢克·A·德斯平斯），作为 Ho Wan Kwok 遗产的受托人（仅为通知和通信之目的）。\n\n2 本文将个人债务人和 Genever 债务人统称为“债务人”。\n\n《美国康涅狄格州联邦破产法院当地破产程序规则》（以下简称“当地破产规则”）第 2014-1 条和第 2016-1 条，详情载于申请书及委任函（定义见申请书）；经审议申请书和 Calascibetta 声明；本院根据 28 U.S.C. §§ 157 and 1334 以及 United States District Court for the District of Connecticut（美国康涅狄格州联邦地区法院）作出的移送常设命令（经修订），对审议申请书及其中请求的救济具有管辖权；根据 28 U.S.C. § 157(b)，审议申请书及其中请求的救济构成核心程序；根据 28 U.S.C. §§ 1408 and 1409，本院为适格审理地；本院已认定：(i) 申请书中请求的救济符合债务人遗产、其各自债权人及所有利害关系方的最佳利益，(ii) 申请书和 Calascibetta 声明中载明的法律和事实依据，以及本院于 \\_\\_\\_\\_, 2023 就申请书举行的听证会记录，确立了授予本裁定所列救济的正当理由，(iii) EA Group 是《破产法典》第 101(14) 条所定义并由《破产法典》第 327(a) 条要求的“无利害关系人”，以及 (iv) EA Group 不持有或代表与债务人遗产相冲突的利益；鉴于在具体情形下已就申请书给予适当且充分的通知；且看来无需给予其他或进一步通知；并经本院此前进行的所有程序；对本裁定所请求救济的任何异议均已撤回或经实体审理后驳回；经适当审议且存在充分理由，现命令如下：\n\n1. 准许申请书，具体如本裁定所载。\n\n2. 授权申请人按照申请书、委任函、Calascibetta 声明及本裁定中规定的条款，自 October 23, 2023 起聘请并雇用 EA Group（艾斯纳咨询集团有限责任公司）担任税务顾问。\n\n3. 授权 EA Group 担任申请人的税务顾问，并提供申请书所述服务。\n\n4. 债务人遗产应负责支付 EA Group 的报酬并偿还其费用。\n\n5. 向 EA Group 支付的任何报酬的核准，应依照《破产法典》第 330 条和第 331 条、破产规则第 2016 条及当地破产规则第 2016-1 条规定的程序确定。\n\n6. EA Group 有权在经本裁定修改的委任函条款要求的范围内获得补偿；但 EA Group 提出的任何补偿请求均应依照本裁定所载规定接受本院审查，以确保该等补偿的支付符合经本裁定修改的委任函条款，并且在寻求补偿所涉诉讼或和解的情形下属合理；进一步规定，无论如何，EA Group 均不得因其自身恶意、自我交易、违反受托义务（如有）、重大过失或故意不当行为而获得补偿。\n\n7. 如在以下两者中较早者之前：(i) 本第 11 章案件中确认第 11 章计划的命令作出（该命令已成为不再可上诉的终局命令），或 (ii) 终结本第 11 章案件的命令作出，EA Group 认为其有权根据经本裁定修改的委任函项下的补偿义务，从债务人遗产获得任何款项支付，则 EA Group 必须向本院提交相关申请，且在本院作出批准该付款的命令之前，债务人遗产不得向 EA Group 支付任何该等款项。对于 EA Group 根据经本裁定修改的委任函，就支付补偿请求而寻求偿还的律师费和费用，律师费和费用的发票及支持性工时记录应当纳入 EA Group 向本院提交的申请，该等发票和工时记录应受修订指引约束，并根据《破产法典》第 330 条和第 331 条由破产法院批准，而不论该等律师是否根据《破产法典》第 327 条受聘，也不论该等律师的服务是否符合《破产法典》第 330(a)(3)(C) 条。本段仅旨在明确本院对 EA Group 提出任何补偿、分担或偿还费用请求具有管辖权的期间，并非限制补偿 EA Group 义务期限的规定。所有利害关系方均保留对 EA Group 提出的任何补偿、分担或偿还费用要求提出异议的权利。\n\n8. 除 EA Group 就经本院批准支付补偿的请求所产生的费用外，EA Group 无权就其律师的任何费用、垫付款项及其他收费从债务人遗产获得偿还。\n\n9. EA Group 在实施其收费标准的任何上调之前，应至少提前十个营业日通知受托人、债务人、United States Trustee（美国受托人）及任何正式委员会的律师，并应向本院提交该通知。\n\n10. 授权并赋予申请人采取一切必要行动，以落实本裁定授予的救济。\n\n11. 申请书的内容已满足当地破产规则的要求。\n\n12. 在申请书、委任函和 Calascibetta 声明与本裁定不一致的范围内，以本裁定条款为准。\n\n13. 本裁定的条款和条件于其录入时立即生效并可执行。\n\n14. 本院保留对因实施、解释及执行本裁定而产生或与之相关的所有事项的管辖权。\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 19 of 67\n\n附件 B\n\n委任函\n\nEISNERAMPER\n\nEisner Advisory Group LLC\n\n111 Wood Avenue South Iselin, NJ 08830-2700 T 732 243 7000 F 732 951 7400 www.eisneramper.com\n\nOctober 23, 2023\n\nLuc A. Despins，作为 Ho Wan Kwok 第 11 章遗产的受托人\nGenever Holdings Corporation\nGenever Holdings LLC\nc/o Paul Hastings LLP\n200 Park Avenue\nNew York, NY 10166\n\n尊敬的 Despins 先生：\n\n本委任函连同所附 Eisner Advisory Group LLC 标准委任条款和条件，载明 Eisner Advisory Group LLC（“EA Group”）将提供下述服务的条款和条件。1\n\n客户\n\n(i) Luc A. Despins（“受托人”），其以 Ho Wan Kwok 第 11 章遗产受托人的身份行事，(ii) Genever Holdings LLC，以及 (iii) Genever Holdings Corporation（合称 (i)、(ii) 和 (iii) 项下的“客户”）2。\n\n服务及费用\n\nA. 纳税申报表编制服务（“税务合规服务”）及费用\n\n1. 税务合规服务\n\n- EA Group 将分析客户的纳税申报历史，并识别任何此前及当前尚未提交的纳税申报表。\n\n2 根据 United States Bankruptcy Court District of Connecticut, Bridgeport Division（美国康涅狄格州联邦破产法院布里奇波特分院）于 August 10, 2022 作出的命令，“受托人持有 [Ho Wan Kwok] 在由 [Ho Wan Kwok] 拥有和／或控制的所有公司实体中的全部经济及公司治理权利……包括但不限于 Genever Holdings Corporation。”\n\n1 EisnerAmper LLP（艾斯纳安珀有限责任合伙）和 Eisner Advisory Group LLC（“EA Group”）依照 AICPA Code of Professional Conduct（美国注册会计师协会职业道德准则）以及规章和专业标准，以替代执业结构开展业务。EisnerAmper 向其客户提供鉴证服务。EA Group 并非持牌注册会计师事务所，亦不提供审计或鉴证服务。\n\nLuc A. Despins，受托人\nHo Wan Kwok 遗产\n第 2 页\nOctober 23, 2023\n\n为律师准备的保密工作成果\n\n- 为客户编制此前未申报年度及 2023 纳税申报期间所需的联邦、所有州和地方纳税申报表，包括在需要时取得延期申报。\n- 为客户编制所需的联邦、州和地方纳税申报表，包括在需要时取得延期申报。\n\n2. 税务合规服务费用\n\n我们就税务合规服务收取的费用，取决于客户税务报告及纳税申报表和相关问题的复杂程度、向我们提供的信息和文件的及时性及完整性，以及人员所需时间。我们将按标准小时费率向客户收费。Anthony Calascibetta（安东尼·卡拉西贝塔）和 Daniel Gibson（丹尼尔·吉布森）是本函所述服务的项目合伙人。Calascibetta 先生的标准小时费率为 \\$675 每小时，Gibson 先生的标准小时费率为 \\$600 每小时。Calascibetta 先生和 Gibson 先生将由具有执行本函所述服务经验的破产与重组及税务支持人员协助。支持人员的标准小时费率为 \\$195 至 \\$800 每小时。此外，客户应偿还我们因提供税务合规服务而产生的直接费用和分摊费用。直接费用包括合理且惯常的实际支出，例如差旅、餐饮、住宿、调查报告、税务处理费用及与本委任事项有特别关联的其他费用。\n\n报酬及费用偿还应按照 United States Bankruptcy Court for the District of Connecticut（美国康涅狄格州联邦破产法院）根据适当申请所准许的金额支付。\n\nB. 附加税务服务及费用\n\n1. 附加税务服务\n\n除税务合规服务外，EA Group 可提供包括以下内容的附加税务服务：\n\n- 分析并按要求实施任何税务法规及会计方法变更。\n- 应客户或客户代表的要求，就具体问题和交易进行咨询及研究。\n- 应客户或客户代表的要求，进行税务预测和规划。\n- 回复税务机关发出的通知和函件。\n\nLuc A. Despins，受托人\nHo Wan Kwok 遗产\n第 3 页\nOctober 23, 2023\n\n为律师准备的保密工作成果\n\n- 分析税务机关提交的债权申报。\n- 如有必要且经客户或客户代表要求，就税务检查事宜代表客户。\n- 应受托人要求提供其他税务相关服务。\n\n2. 附加税务服务费用\n\n附加税务服务的费用基于客户的问题和交易、向我们提供的信息和文件的及时性和完整性，以及我方人员所需的时间。如本委托函先前所述，我们将按照每小时 $195 至 $800 的标准小时费率收费。此外，客户应向我们偿付因履行附加税务服务而发生的直接费用和分摊费用。直接费用包括合理且惯常的实付费用，例如差旅、餐饮、住宿、调查报告以及与本次委托直接相关的其他费用。\n\n如本委托函先前所述，报酬及费用偿付将按照经 Bankruptcy Court（破产法院）在适当申请中准许的金额支付。\n\n为免生疑，Luc A. Despins（吕克·A·德斯平斯）先生以其个人身份及 Paul Hastings LLP（宝尔律师事务所）均不对 EA Group（EA集团）就本次委托产生的费用、成本、开支和垫付款项承担支付责任。\nIII. 客户责任\n\n客户或客户代表有责任提供编制完整、准确纳税申报表所需的全部信息，包括有关其境外资产的信息。客户的申报表将根据其代表提交的信息编制。我们不会审计或以其他方式核实向我们提交的信息。但是，我们可能要求提供额外文件，并就部分信息作出澄清。我们预期客户或客户代表将及时且有条理地提供所有要求的信息。在我们的委托期限内，我们可能建议您作出某些在线税务选择、在线登记或在线付款。EA Group 不负责作出该等在线税务选择、在线登记或在线付款。您或您的代表有责任确保完成该等在线操作。\n\nInternal Revenue Service（美国国税局）及其他各联邦和州主管机关要求申报有关美国境外活动和持有资产的信息。示例包括持有境外银行及其他金融账户、拥有美国境外某些实体的所有权权益，以及其他“应申报”和“列名”交易。客户代表有责任使我们知悉所有该等交易和信息。\n\nLuc A. Despins，Ho Wan Kwok（郭文贵）遗产受托人，第4页，October 23, 2023\n为律师准备的保密工作成果\n\n我们的委托不得被依赖用于发现向我们提交并纳入客户纳税申报表的基础信息中可能存在的错误、欺诈或其他不规范事项。但是，我们将告知客户或客户代表任何引起我们注意的该等事项。\n\n由于客户及客户代表对纳税申报表负有最终责任，负责任的客户代表应在签署和提交申报表之前审阅该等申报表（或授权 EA Group 代表客户提交纳税申报表）。负责任的客户代表应获授权就反映在客户纳税申报表中，或我们已提请客户代表注意的税务立场作出决定。客户同意并确认，通过签署和提交（或授权提交）纳税申报表，客户表示其已向 EA Group 提供编制完整、准确纳税申报表所需的全部信息。\n\n所有纳税申报表及其他税务申报均可能受到税务机关审查。如发生审查，客户或客户代表可能被要求出示文件、记录或其他证据，以证实申报表中列示的收入和扣除项目。在编制申报表时，我们将依赖客户代表已理解并遵守适用的文件要求。\nIV. 数字资产\n\nIRS 将虚拟货币（即数字资产），包括 Bitcoin（比特币），视为美国联邦所得税目的下的财产。因此，数字资产交易或使用数字资产的交易通常适用同样适用于其他财产交易的一般税务原则。\n\n如果客户在纳税年度内有数字资产活动或通过区块链进行交易，客户可能须承担与该等交易相关的税务后果，并可能负有额外申报义务。客户同意向 EA Group 提供有关适用纳税年度及必要时以前年度内任何数字资产交易或使用数字资产的交易的完整、准确信息。\n\n客户确认，EA Group 就服务代表客户进行的任何收益或损失计算，将按照进行该等计算时现行的 IRS 指引（包括现行法律、法规、解释和其他指引）计算。客户进一步确认，有关数字资产的咨询也将按照专门适用于数字资产的现行 IRS 指引提供，且 IRS 指引、法律及适用的专业标准可能发生变化。\n\nEA Group 不接受与数字资产钱包相关的私有加密密钥、助记词或口令短语。客户承担因明知或无意向 EA Group 和/或其供应商提供该等信息而产生的一切损失风险。\nV. 专业判断/纳税申报表标准\n\nLuc A. Despins，Ho Wan Kwok 遗产受托人，第5页，October 23, 2023\n为律师准备的保密工作成果\n\n我们委托的性质要求我们就各种税务、会计及相关问题行使专业判断，并遵守专业标准。只要符合我们的专业标准、道德规范及适用税务管辖区的法律，我们将在纳税申报表中采用客户要求的任何立场。如果我们没有合理理由相信客户纳税申报表中的某一立场具有按其实体理由获得维持的“实质性权威”（或在“避税安排”或“应申报交易”的情况下达到“更有可能为真”的标准），除非客户代表同意在申报表中充分披露该立场，且该立场具有合理依据，否则我们将无法完成客户申报表的编制。客户确认并同意，如客户：(i) 要求我们采取没有依据的税务立场；或 (ii) 采取税务立场并拒绝作出任何必要披露，我们可在不完成或交付纳税申报表的情况下退出委托。\n\n我们将按照适用的专业标准提供税务服务，包括 American Institute of Certified Public Accountants（美国注册会计师协会）发布的《税务服务准则声明》。\nVI. 利益冲突\n\n我们已根据您提供的下列当事人姓名，就任何潜在客户利益冲突进行了内部检索：\n\n见附表 A\n\n在 2018 年之前，Raiche Ende Malter Co. LLP（REM）为附表 A 所列下列个人和实体提交了某些纳税申报表和延期申报（该等个人和实体统称“REM 前客户”）：\n\n— Ho Wan Kwok。\n— Genever Holdings Corporation（Genever控股公司）。\n— Golden Spring (New York) Ltd（Golden Spring（纽约）有限公司）。\n— Qiang Guo（郭强）。\n— Chunguang Han（韩春光）。\n— Rui Ma（马蕊）。\n— Yong Yu（俞勇）。\n— Zhiwei Zhang（张志伟）。\n\nOn July 16, 2022，EA Group 收购了 REM 的某些资产（“交易”），但不包括 REM 对任何先前客户承担的责任或负债。当时在职的 REM 雇员加入了 EA Group。EA Group 未收购与向 REM 前客户提供的这些破产前服务有关的任何资产或负债。主要负责向 REM 前客户提供服务的 REM 雇员并非（且从未）受雇于 EA Group，尽管 EA Group 的部分现任雇员在受雇于 REM 期间曾于 2018 年之前向 REM 前客户提供有限的税务服务。\n\nLuc A. Despins，Ho Wan Kwok 遗产受托人，第6页，October 23, 2023\n为律师准备的保密工作成果。\n\n在 2022 年 12 月 6 日前后，REM 收到一份与债务人 Ho Wan Kwok 有关的 Rule 2004 Examination（规则2004审查）传票，要求作证及提交文件（“传票”）。为免生疑，该传票不涉及任何 EA Group 服务，而仅涉及交易前由 REM 完成的工作。\n\nEA Group 已向客户披露上述关联关系，客户已决定继续委托 EA Group 提供本协议项下服务。\n\nEA Group 同意制定标准政策和程序，以：(i) 防止被指派参与本次委托的 EA Group 专业人员查阅 REM 对传票的答复和提交材料，以及 REM 与 REM 前客户有关的任何其他文件；及 (ii) 将为本次委托目的收集或准备的 EA Group 文件的查阅权限限制于被指派提供本协议项下专业和行政服务的 EA Group 人员。为免生疑，被指派参与本次委托的 EA Group 人员均未参与 REM 先前对 REM 前客户的代理。\n\n为免生疑，客户保留就 Ho Wan Kwok 或其任何关联方、同事或家庭成员委托 REM 一事享有的所有权利，且不放弃任何权利。\nVII. 委托终止\n\nEA Group 的委托于下列日期中较早者终止：(i) 交付 EA Group 受托完成的最终工作成果；(ii) 如适用，提交 EA Group 受托完成的最终工作成果；或 (iii) 如未交付或提交最终工作成果，则为就服务开具最后一份发票之日，不包括任何后续应付账款提醒、修订账单或有关已完成服务的其他通信。客户有权随时终止 EA Group 的服务，EA Group 亦有权随时辞任，但在任何一种情况下均须支付截至终止或辞任之日发生的所有费用。如客户或 EA Group 行使终止 EA Group 服务的权利，该等终止应以书面形式作出，并于通过邮件、隔夜邮件或电子邮件传送送达时生效。本段所述各项终止事件均称为“委托终止事件”。\n\n*\n\n*\n\nLuc A. Despins，Ho Wan Kwok 遗产受托人，第7页，October 23, 2023\n\n为律师准备的保密工作成果\n\n请通过邮件、传真、pdf/电子邮件或 DocuSign 签署本函，以表示接受上述条款及所附 Eisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）委托标准条款和条件。\n\n本委托函可签署一式多份，每份均应视为正本，但合在一起构成同一份文书。通过传真、便携式文件格式（.pdf）电子邮件或任何其他电子方式（包括 DocuSign）交付本委托函已签署副本的签署页，与交付本委托函已签署正本具有同等效力。\n\n谨致，\n\nEisner Advisory Group LLC\n\nAnthony Calascibetta（安东尼·卡拉西贝塔），合伙人\n接受：\n\n本函及所附的 Eisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）《标准委托条款和条件》准确载明了以下各方的理解：(i) Ho Wan Kwok（郭文贵）第11章破产财产的受托人以其受托人身份，(ii) Genever Holdings LLC（Genever控股有限责任公司），以及 (iii) Genever Holdings Corporation（Genever控股公司）。\n\n签名\n\nLuc A. Despins，作为 Ho Wan Kwok 第11章破产财产的受托人\n\n正楷姓名\n\nBV.\n\n签名\n\nClaire Abrehart\n\n正楷姓名\n\nHo Wan Kwok 第11章破产财产的受托人及 Genever Holdings LLC 的代理人\n\n2023年10月23日 日期\n\n职务\n\nGenever Holdings Corporation 的董事\n\n职务\n\n2023年10月23日\n\n日期\n\nLuc A. Despins，Ho Wan Kwok 破产财产受托人 第8页 2023年10月23日\n\n为律师准备的保密工作成果\nEISNER ADVISORY GROUP LLC 标准委托条款和条件\n\n客户：(i) 以 Ho Wan Kwok 第11章破产财产受托人身份行事的受托人，(ii) Genever Holdings LLC，以及 (iii) Genever Holdings Corporation（合称 (i)、(ii) 和 (iii)，“客户”） 委托函日期：2023年10月19日（连同本《标准委托条款和条件》，以下简称“委托函”）\n\n1. 替代执业架构：Eisner Advisory Group LLC（“EA Group”）与 EisnerAmper LLP（艾斯纳安普尔有限责任合伙）根据美国注册会计师协会（AICPA）《职业行为准则》以及适用法律、法规和专业标准，采用替代执业架构开展执业。EisnerAmper LLP 是一家持牌注册会计师事务所，EA Group 不是一家持牌注册会计师事务所。EA Group 与 EisnerAmper LLP 订有合同安排，据此，EA Group 向 EisnerAmper LLP 提供专业及其他支持服务，使 EisnerAmper LLP 能够提供其专业服务。EA Group 可不时就根据本委托函提供服务事宜咨询 EisnerAmper LLP。客户特此同意 EA Group 为支持其所提供的服务而与 EisnerAmper LLP 共享客户保密信息。\n\n2. 客户信息与保密：\n\n- a. 作为替代执业架构的一部分，EA Group 同意就客户信息保密事宜遵守美国注册会计师协会《职业行为准则》及适用的联邦、州和地方法规。未经客户同意，EA Group 不会披露客户保密信息，但 EA Group 可在下列情况下披露客户保密信息：(i) 向任何政府机构或监管机构披露，以符合该等政府机构或监管命令的任何规则、法规或命令所必需或要求的范围、形式或方式；或 (ii) 根据传票或其他法律程序披露，但如法律允许，EA Group 应就任何该等披露向客户提供合理的事先通知。EA Group 采取适当的保障措施、政策和程序，以维护客户保密信息的保密性。\n\n- b. 如 EA Group 使用第三方服务提供商协助提供专业服务，EA Group 可与该等服务提供商共享客户保密信息。EA Group 要求该等第三方服务提供商采取适当的保障措施和程序以保护客户保密信息。客户特此同意，为协助提供根据本委托函所提供的服务，向第三方服务提供商披露其客户保密信息。\n\n³ 就本《标准委托条款和条件》而言，“客户”一词系指上述委托函中载明的、就所附委托函项下服务聘请 Eisner Advisory Group LLC 的实体，并包括为其提供服务的任何子公司或关联实体。\n\nLuc A. Despins，Ho Wan Kwok 破产财产受托人 第9页 2023年10月23日\n\n为律师准备的保密工作成果\n\n- c. EA Group 可通过电子方式传输或接收信息或文件，包括通过该事务所的安全门户（“EA Group 门户”）进行传输或接收。如客户将使用 EA Group 门户传输或接收信息或文件，客户同意其应始终遵守 EA Group 门户的使用条款，并且仅允许获授权用户通过该门户访问或传输信息或文件。如客户创建一个或多个用户账户以访问通过 EA Group 门户传输的信息或文件，客户应通知 EA Group 停用任何个人不再获授权访问通过 EA Group 门户传输的客户信息的用户账户。客户全权负责保存其账簿和记录，不应依赖 EA Group 作为其记录保管人或 EA Group 受聘提供的任何最终工作成果的存储库。客户同意在委托结束后合理期间内从 EA Group 门户提取最终工作成果。\n\n- d. 如客户的技术系统，包括但不限于协作网站、文件传输服务器及所要求的远程访问协议（包括 VPN），被用于服务（“客户技术系统”），EA Group 对通过客户技术系统存储、传输、修改或访问的文件、应用程序及信息的保密性、安全性、完整性或可用性不承担任何责任。对于因使用客户技术系统而产生的任何费用、成本、损失、无法运行或损害（“技术损失”），EA Group 不对客户或任何第三方承担责任；对于因 EA Group 使用客户技术系统而发生的任何技术损失，客户应为 EA Group 抗辩、赔偿并使其免受损害。EA Group 对客户技术系统不享有任何管理权限或审计能力，且除为提供服务外，不得为任何其他目的使用客户技术系统或有权访问客户技术系统。EA Group 保留自行决定拒绝使用客户技术系统的权利。\n\n- e. EA Group 致力于保护受托付给它的保密和个人信息，并确保其供应商遵守适用的隐私法律。通过签订本委托函，您同意位于 http 的 EA Group 隐私法律通知及合同条款和条件。\n\n- f. EA Group 可将与本委托函所载服务相关而提供的客户信息（“客户数据”）用于汇集其他 EA Group 客户的客户数据及从行业来源购买的类似数据（统称为“汇总数据”），以分析、汇总及标准化汇总数据，用于基准比较（“基准比较”）。所有客户数据和汇总数据均应由 EA Group 保存在安全数据库中。EA Group 应对客户数据予以保密，不得披露或允许访问客户数据，除非本函另有规定或双方另有书面约定；但 EA Group 可向其自行决定为商业目的对汇总数据具有利益的第三方披露已进行掩码处理、以移除任何客户识别信息的汇总数据。任何及所有汇总数据，包括客户数据，均应得到充分汇总和掩码处理，以使任何汇总数据接收方均无法访问或识别任何特定客户的个别数据点。\n\nLuc A. Despins，Ho Wan Kwok 破产财产受托人 第10页 2023年10月23日\n\n为律师准备的保密工作成果\n\n- 3. 工作底稿：与本委托相关编制的所有工作底稿均属保密，且为 EA Group 的财产。工作底稿以及客户文件和信息将根据 EA Group 的文件保留政策予以保存。\n\n- 4. EA Group 的外国雇员及子公司：EA Group 可指派位于美国境外的 EA Group 子公司和关联公司的雇员参与客户的委托，并向 EA Group 提供运营支持服务。客户特此同意 EA Group 指派位于美国境外的雇员和关联实体参与本委托，并同意 EA Group 在为客户提供服务和履行运营服务所需的情况下向该等雇员和关联实体传输客户信息。\n\n- 5. 无第三方受益人：本委托仅为客户的利益而进行，双方无意使任何其他个人或实体受益，或向其提供合同、衡平法或其他权利。\n\n- 6. 范围外服务：任何超出本委托函所载服务范围的服务均构成独立的新委托。该新委托的条款和条件将受就该服务订立的新的特定委托函管辖。如未就范围外服务出具委托函，每项该等范围外服务均应构成根据本《标准委托条款和条件》履行的独立新委托，并按我们的标准小时费率计费。\n\n7. 责任限制与赔偿：\n\n- a. 责任限制：EA Group 对根据本委托函提供的服务所涉损害承担的最高责任，无论该责任是否基于 EA Group 的过失或其他原因，均应限于导致该责任的服务或工作成果已支付的费用；但如经司法认定该等损害系由 EA Group 的重大过失或故意不当行为造成，则该限制不适用。\n\n- b. 特别损害：在任何情况下，EA Group 或其人员均不对客户承担因本委托函或本函所述服务引起或与之相关的任何索赔所导致的任何后果性、附带性、间接性、惩戒性、惩罚性或特别损害赔偿责任，包括任何利润、数据或商誉损失，无论是否曾预见该等损失或损害发生的可能性。\n\n- c. 赔偿：根据本委托函提供的服务、工作成果、交付成果、意见及/或建议仅供客户使用和受益。对于第三方（包括客户的关联方、成员及/或合伙人）提起的任何涉及或有关本函项下服务的诉讼或其他法律或监管行动或程序所产生的任何投入时间、费用（包括合理的律师费和成本）、成本及/或损失，客户应赔偿 EA Group 并使其免受损害，无论该等成本及/或损失是否因 EA Group 的过失所致；但如经司法认定该等费用或损失系由 EA Group 的重大过失或故意不当行为造成，则该赔偿不适用。\n\nLuc A. Despins，Ho Wan Kwok 破产财产受托人 第11页 2023年10月23日\n\n为律师准备的保密工作成果\n\nd. 客户陈述：鉴于客户陈述对服务的重要性，客户同意就因客户作出任何不实陈述而导致的、与 EA Group 根据本业务约定函提供的服务有关的任何责任和费用，解除 EA Group 及其人员的责任并向其提供赔偿。\n\n8. 与遵守传票有关的费用偿还；如 EA Group 或 EisnerAmper LLP 在其均非当事方的诉讼或程序中收到传票或其他法律程序，要求提供与根据本业务约定函所提供服务有关的证词、文件或信息，客户应向 EA Group 偿还与提供该等证词、文件或信息相关的全部成本和费用（包括合理的律师费和成本），包括按照 EA Group 当时的标准费率所耗用的任何时间。\n\n9. 雇用 EA Group 员工：如客户雇用 EA Group 的一名专业员工，客户应支付相当于 EA Group 向该个人支付的年度薪酬的费用。该费用应于该员工接受该职位时支付。\n\n10. 诉讼时效：对 EA Group 提出、因本业务约定函或根据本业务约定函所提供服务而产生或与之有关的任何请求权的任何法律诉讼或程序，均应自本业务约定函所定义的业务终止事件起一年（1）内提出。\n\n11. 管辖权、法律选择及陪审团审判权放弃：\n\na. 纽约州法律及管辖权：本业务约定函的条款及所有相关事项，包括我们之间可能就根据本协议提供的服务产生的任何争议或请求权，均应受纽约州法律管辖，且不适用法律选择原则；与本业务约定函或根据本业务约定函已经或将要履行的服务有关的任何法律诉讼或程序，均应向破产法院提起。\n\nb. 放弃陪审团审判权：在法律允许的范围内，EA Group 与客户各自明知、自愿并故意放弃在任何因本业务约定函或 EA Group 根据本业务约定函将要履行的服务而产生或与之有关的诉讼中接受陪审团审判的权利。该放弃适用于任何基于合同、侵权、过失或其他原因的法律诉讼或程序。\n\n12. 其他：\n\na. 本业务约定函及本标准业务约定条款与条件不得修改，除非以书面形式作出并由各方授权代表签署。\n\nb. 本业务约定函及本标准业务约定条款与条件构成 EA Group 与客户就本业务约定函所述事项及服务达成的完整和全部理解，并取代此前就该等事项及服务作出的一切陈述、协议、合同和谅解，无论其为口头或书面，包括但不限于此前的任何保密协议。\n\nLuc A. Despins（卢克·A·德斯平斯），Ho Wan Kwok（郭文贵）遗产受托人，第 12 页，October 23, 2023\n\n为律师准备的保密工作成果\n\nc. 本业务约定函的签署人陈述并保证，该人士已依法获授权并有权代表其所代为签署的一方签署本业务约定函，且在签署后，本业务约定函无需任何进一步批准、追认或其他行动，即对该方具有约束力。\n\nd. 本业务约定函及本标准业务约定条款与条件中在任何司法管辖区被禁止或不可执行的任何条款，仅在该司法管辖区内并仅在该等禁止或不可执行的范围内无效，但本业务约定函的其余全部条款仍应有效并可执行。\n\n13. Allinial Global（安联全球）及 EisnerAmper Global Ltd.（艾斯纳安珀全球有限公司）：EA Group 是 EisnerAmper Global Ltd. 的成员所，该公司是由法律上相互独立的事务所组成的网络。EA Group 亦是 Allinial Global 的成员所，该协会由法律上相互独立的会计和咨询公司组成。EisnerAmper Global Ltd.、Allinial Global 及其各自的成员所和通讯所，对 EA Group 向其客户提供的工作或建议不负责，亦不承担责任，并且对 EA Group 所提供的工作或建议不负有任何义务。\n\nLuc A. Despins（卢克·A·德斯平斯），Ho Wan Kwok（郭文贵）遗产受托人，第 13 页，October 23, 2023\n\n为律师准备的保密工作成果\n\n附件 A\n\n20 名最大无担保债权人\n\nPACIFIC ALLIANCE ASIA OPPORTUNITY（太平洋联盟亚洲机会）\n\nGOLDEN SPRING NEW YORK（纽约金泉）\n\nRUI MA（马瑞）\n\nCHENG JIAN WU JIAN SHE（城建五建设）\n\nNING YE（叶宁）\n\nGUO BAOSHENG（郭宝生）\n\nYAN LAN & WU ZHENG（严兰与吴征）\n\nHONG QI QU（红旗区）\n\nNAN TONG SI JIAN（南通四建）\n\nJIAN GONG（建工）\n\nYAN ZHAO（赵燕）\n\nYUA HUA ZHUANG SHI（裕华装饰）\n\nLIEHONG ZHUANG/XIAO YAN ZHU（庄烈红／朱小燕）\n\nWEICAN MENG/BOXUN INC.（孟维灿／博讯公司）\n\nSAMUEL NUNBERG（塞缪尔·努恩伯格）\n\nLAMP CAPITAL LLC（蓝普资本有限责任公司）\n\nJUN CHEN AKA JONATHAN HO（陈军，又名乔纳森·何）\n\nYUE HUA ZHU SHI（粤华装饰）\n\nXIONG XIAN WEI YE（雄县伟业）\n\nHUIZEN WANG（王慧珍）\n\n债务人、家庭成员及某些关联实体\n\nHO WAN KWOK（郭文贵，亦名 MILES GWOK、MILES GUO 和 WENGUI GUO）\n\nHING CH NGOK/YUE QINGZHI（邢志国／岳庆芝）\n\nQIANG GUO（郭强，亦名 MILESON GUO）\n\nMEI GUO/MEI GUI（郭梅／梅桂）\n\nINTERNATIONAL FUNDS HK . INVESTMENTS (USA) LIMITED, LLC（国际基金香港投资〈美国〉有限责任公司）\n\nBRAVO LUCK LIMITED（鸿运有限公司）\n\nGENEVER HOLDINGS CORPORATION（吉尼弗控股公司）\n\nGENEVER HOLDINGS LLC（吉尼弗控股有限责任公司）\n\nEisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）www.eisneramper.com\n\nEisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）\n\n111 Wood Avenue South, Iselin, NJ 08830-2700，电话：732.243.7000，传真：732 951,7400，www.eisneramper.com\n\n破产法官及美国受托人工作人员\n\nHONORABLE JULIE A. MANNING（尊敬的朱莉·A·曼宁法官）\n\nWILLIAM HARRINGTON（威廉·哈灵顿）\n\nKIM L. MCCABE（金·L·麦凯布）\n\nHOLLEY CLAIBORN（霍莉·克莱伯恩）\n\nJOSEPH H. FLAMINI（约瑟夫·H·弗拉米尼）\n\nERIN HOGAN（艾琳·霍根）\n\nSTEVEN MACKEY（史蒂文·麦基）\n\nFRANK MARINO（弗兰克·马里诺）\n\nJENNIFER J. MOREY（詹妮弗·J·莫里）\n\nNICOLE NEELY（妮可·尼利）\n\nSHARON WARNER（莎伦·华纳）\n\nJOHN GERVAIS（约翰·热尔韦）\n\n其他利益相关方\n\n1332156 B.C. LTD（1332156 B.C. 有限公司）\n\n17 MILES, LLC（17 英里有限责任公司）\n\n7 NOD HILL LLC（7 诺德希尔有限责任公司）\n\n7 STAR EAST NY LLC（7 星纽约东部有限责任公司）\n\nAAGV LIMITED（AAGV 有限公司）\n\nAARON A. MITCHELL（亚伦·A·米切尔）\n\nABRAMS FENSTERMAN LLP（艾布拉姆斯·芬斯特曼律师事务所）\n\nACA CAPITAL GROUP LIMITED（ACA 资本集团有限公司）\n\nACA INVESTMENT FUND（ACA 投资基金）\n\nACA INVESTMENT MANAGEMENT LTD.（ACA 投资管理有限公司）\n\nACASS CANADA LTD.（ACASS 加拿大有限公司）\n\nACE DECADE HOLDINGS LIMITED（艾斯十年控股有限公司）\n\nADAM CHEN NI（陈倪亚当）\n\nAFFILIATED ADJUSTMENT GROUP, LTD.（关联调整集团有限公司）\n\nAI GROUP HOLDINGS INC.（AI 集团控股公司）\n\nAIG PROPERTY CASUALTY COMPANY（AIG 财产意外保险公司）\n\nAKERMAN LLP（阿克曼律师事务所）\n\nALEX HADJICHARALAMBOUS（亚历克斯·哈吉查拉兰布斯）\n\nALFA GLOBAL VENTURES LIMITED（阿尔法全球创投有限公司）\n\nALFONSO GLOBAL LIMITED（阿方索全球有限公司）\n\nALLIED CAPITAL GLOBAL LIMITED（联合资本全球有限公司）\n\nALPINE FIDUCIARIES SA（阿尔卑斯受托服务股份公司）\n\nAMAZON WEB SERVICES LLC（亚马逊网络服务有限责任公司）\n\nAMAZON.COM INC.（亚马逊公司）\n\nAN HONG（洪安）\n\nANA C. IZQUIEDO-HENN（安娜·C·伊斯基耶多-亨）\n\nSULNER/FORENSIC ANDREW DOCUMENT EXAMINATIONS, LLC（苏尔纳／福伦西克·安德鲁文件鉴定有限责任公司）\n\nANN MARIE LEE（安·玛丽·李）\n\nANTHONY DIBATTISTA（安东尼·迪巴蒂斯塔）\n\nANTON DEVELOPMENT LIMITED（安东开发有限公司）\n\nAPPLE INC.（苹果公司）\n\nAPSLEY YACHTS LIMITED（阿普斯利游艇有限公司）\n\nARETHUSA FORSYTH（阿瑞苏莎·福赛思）\n\nARI CASPER（阿里·卡斯珀）\n\nASSETS SINO LIMITED（华资有限公司）\n\nAUSPICIOUS COAST LIMITED（吉祥海岸有限公司）\n\nAXOS BANK（阿克索斯银行）\n\nAXOS FINANCIAL, INC.（阿克索斯金融公司）\n\nBAIQIAO TANG A/K/A TANG BAIQIAO（唐柏桥，又名 TANG BAIQIAO）\n\nBAKER HOSTETLER LLP（贝克·霍斯特勒律师事务所）\n\nBANK OF AMERICA（美国银行）\n\nHo Wan Kwok（郭文贵）遗产，第 15 页，October 23, 2023\n\nBANK OF CHINA NEW YORK BRANCH AND/OR BANK OF CHINA LIMITED（中国银行纽约分行及／或中国银行股份有限公司）\n\nBANK OF MONTREAL（蒙特利尔银行）\n\nBARCLAYS BANK PLC（巴克莱银行公众有限公司）\n\nBEIJING BI HAI GE LIN YUAN LIN LU HUA, LTD.（北京碧海格林园林绿化有限公司）\n\nBEIJING CHENG JIAN WU JIAN SHE GROUP, LTD.（北京城建五建设集团有限公司）\n\nBEIJING FU LE HONG MA JIAN ZHU ZHUANG SHI GONG CHENG, LTD.（北京富乐红马建筑装饰工程有限公司）\n\nBEIJING PANGU INVESTMENT CO.（北京盘古投资公司）\n\nBEUING ZENITH HOLDINGS CO.（北京泽尼思控股公司）\n\nBEIJING ZHONG XIAN WEI YE STAINLESS DECORATION CENTER（北京中显伟业不锈钢装饰中心）\n\nBENTO TECHNOLOGIES, INC.（本托科技公司）\n\nBERKELEY ROWE（伯克利·罗）\n\nBERNARDO ENRIQUEZ（贝尔纳多·恩里克斯）\n\nBINGNAN CUI（崔冰楠）\n\nBINGSHANG JIAO（焦冰尚）\n\nBLUE CAPITAL（蓝色资本）\n\nBNY MELLON, N.A.（纽约梅隆银行，全国协会）\n\nBOHONNON LAW FIRM（博洪农律师事务所）\n\nBOIES SCHILLER（博伊斯·席勒）\n\nBONNIE C. MANGAN（邦妮·C·曼根）\n\nBOOMING SAIL NEW YORK LLC（纽约兴帆有限责任公司）\n\nBOXUN INC.（博讯公司）\n\nBRANCH（布兰奇）\n\nBRAVO LUCK LIMITED（鸿运有限公司）\n\nBRENT PETRO INC.（布伦特石油公司）\n\nBRIAN HOFMEISTER（布莱恩·霍夫迈斯特）\n\nBROWN HARRIS STEVENS（布朗·哈里斯·史蒂文斯）\n\nBROWN RUDNICK, LLP（布朗·鲁德尼克律师事务所）\n\nBSA STRATEGIC FUND I（BSA 战略基金 I）\n\nBURNETTE SHUTT AND MCDANIEL PA（伯内特·舒特和麦克丹尼尔专业协会）\n\nCAHILL GORDON & REINDEL LLP（卡希尔·戈登和林德尔律师事务所）\n\nCAIYAN LING（凌彩燕）\n\nIMPERIAL BANK OF CANADIAN COMMERCE（加拿大帝国商业银行）\n\nCAPITAL ONE BANK（第一资本银行）\n\nCAPITAL ONE, NA（第一资本，全国协会）\n\nCHAO KANG SUN（孙朝康）\n\nCHAO-CHIH CHIU（邱昭智）\n\nCHARLES SCHWAB（嘉信理财）\n\nCHARMOY & CHARMOY LLC（查莫伊与查莫伊有限责任公司）\n\nCHASE BANK（大通银行）\n\nCHEN XIN XIN（陈欣欣）\n\nCHENGLONG WANG（王成龙）\n\nCHENXI WANG（王晨曦）\n\nCHI WAI KWOK（郭志伟）\n\nCHIESA SHAHINIAN & GIANTOMASI PC（基耶萨·沙希尼安和贾恩托马西专业公司）\n\nCHINA GOLDEN SPRING GROUP (HONG KONG) LIMITED（中国金泉集团〈香港〉有限公司）\n\nCHONG SHEN RAPHANELLA（拉法内拉·沈冲）\n\nCHRIS LEE（克里斯·李）\n\nCHRISTINE CHEN（克里斯汀·陈）\n\nCHRISTODOULOS G. VASSILIADES & CO. LLC（克里斯托杜洛斯·G·瓦西利亚德斯公司有限责任公司）\n\nCHUAN LING YANG（杨传玲）\n\nCHUANG XIN LTD.（创新有限公司）\n\nCHUI KUK WU（吴翠菊）\n\nCHUNFENG XIA（夏春风）\n\nCHUNHUI SONG（宋春晖）\n\nCI CHEN（陈茨）\n\nCIBC INC. (D/B/A CIBC)（CIBC 公司，以 CIBC 名义经营）\n\nCINDY ZHANG（辛迪·张）\n\nCITIBANK（花旗银行）\n\nCITIZENS FINANCIAL GROUP, INC.（公民金融集团公司）\n\nCLARK HILL PLC（克拉克·希尔公共有限公司）\n\nCLAYMAN & ROSENBERG LLP（克莱曼与罗森伯格律师事务所）\n\nCLAYMAN ROSENBERG KIRSHNER & LINDER LLP（克莱曼·罗森伯格·基什纳和林德尔律师事务所）\n\nCOHN BIRNBAUM & SHEA P.C.（科恩·伯恩鲍姆和谢伊专业公司）\n\nCOLDWELL BANKER（考德威尔银行家）\n\nCOMERICA INCORPORATED (D/B/A COMERICA BANK)（科美利卡公司，以科美利卡银行名义经营）\n\nCOMPASS, INC.（康帕斯公司）\n\nCOUNSEL PRESS INC.（律师出版社公司）\n\nCRANE ADVISORY GROUP LLC（克兰咨询集团有限责任公司）\n\nCREATIVE APEX INVESTMENTS LIMITED（创意顶峰投资有限公司）\n\nCRYSTAL BREEZE INVESTMENTS LIMITED（水晶微风投资有限公司）\n\nCUI ZHU LI（崔朱丽）\n\nDANIEL PODHASKIE（丹尼尔·波达斯基）\n\nDANIEL S. ALTER（丹尼尔·S·奥尔特）\n\nDANYU LIN（林丹玉）\n\nHo Wan Kwok（郭文贵）遗产，第 16 页，October 23, 2023\n\nDAVID FALLON（大卫·法伦）\n\nDAWN STATE LIMITED（黎明国度有限公司）\n\nDBS BANK LTD.（星展银行有限公司）\n\nDEFENG CAO（曹德锋）\n\nDELTEC BANK & TRUST LIMITED（德尔泰克银行与信托有限公司）\n\nDENG LI（李邓）\n\nDIME COMMUNITY BANK（戴姆社区银行）\n\nDING G. WANG A/K/A DINGGANG WANG（王丁刚，又名 DINGGANG WANG）\n\nDING QIANG SHEN（沈定强）\n\nDONGNA FANG（方冬娜）\n\nDU JIAN YI（杜建一）\n\nDWF LLP（DWF 律师事务所）\n\nEAST WEST BANCORP, INC.（华美银行控股公司）\n\nEAST WEST BANK（华美银行）\n\nEASTERN PROFIT CORPORATION LIMITED（东方利润有限公司）\n\nEDMISTON AND COMPANY LIMITED（埃德米斯顿公司有限公司）\n\nEDUARDO EURNEKIAN（爱德华多·欧尔内基安）\n\nEHSAN MASUD（艾赫桑·马苏德）\n\nELITE WELL GLOBAL LIMITED（精英环球有限公司）\n\nELLIOTT KWOK LEVINE & JAROSLAW LLP（艾略特·郭·莱文和雅罗斯拉夫律师事务所）\n\nEMILE P DE NEREE（埃米尔·P·德内雷）\n\nEMPIRE GROWTH HOLDINGS（帝国增长控股）\n\nENGINEERING OPERATIONS AND CERTIFICATION SERVICES, LLC（工程运营与认证服务有限责任公司）\n\nEPIQ CORPORATE RESTRUCTURING, LLC（易普企业重组有限责任公司）\n\nERIC GOLDSMITH MD, LLC（埃里克·戈德史密斯医学博士有限责任公司）\n\nERNST & YOUNG LLP（安永律师事务所）\n\nFAN BINGBING（范冰冰）\n\nFAN JING（范晶）\n\nFEIFEI MA（马菲菲）\n\nFENG PENG RELLOS（冯鹏·雷洛斯）\n\nFENG ZHU（朱峰）\n\nFENGGUO LI（李凤国）\n\nFIONA YU（余菲奥娜）\n\nFIRST ABU DHABI BANK（第一阿布扎比银行）\n\nFIRST REPUBLIC BANK（第一共和银行）\n\nFIRSTBANK PUERTO RICO（波多黎各第一银行）\n\nFORBES HARE（福布斯·黑尔）\n\nFREEDOM MEDIA VENTURES LTD（自由媒体创投有限公司）\n\nFUNGWAN TRADING INC.（丰运贸易公司）\n\nFUNING ZHANG（张福宁）\n\nG CLUB OPERATIONS LLC（G 俱乐部运营有限责任公司）\n\nG CLUB US OPERATIONS INC.（G 俱乐部美国运营公司）\n\nG CLUB US OPERATIONS LLC（G 俱乐部美国运营有限责任公司）\n\nG FASHION LLC（G 时尚有限责任公司）\n\nG FASHION US OPERATIONS INC.（G 时尚美国运营公司）\n\nG LIVE, LLC（G 直播有限责任公司）\n\nG NEWS LIC（G 新闻 LIC）\n\nG TRANSLATORS PTY LTD（G 翻译有限公司）\n\nGANFER SHORE LEEDS & ZAUDERER（甘弗·肖尔·利兹和扎德雷尔）\n\nGAO BINGCHEN（高冰晨）\n\nGBROADCAST, LLC（G 广播有限责任公司）\n\nG-CLUB（G 俱乐部）\n\nG-CLUB INVESTMENTS LIMITED（G 俱乐部投资有限公司）\n\nG-EDU INC.（G 教育公司）\n\nGEORGE L. SU（苏乔治·L）\n\nGETTR USA（GETTR 美国）\n\nGFASHION MEDIA GROUP INC.（G 时尚媒体集团公司）\n\nGFNY, INC（GFNY 公司）\n\nGINNEL ASSOCIATES, INC. (D/B/A GINNEL REAL ESTATE)（金内尔联合公司，以金内尔房地产名义经营）\n\nGLENN MELLOR（格伦·梅勒）\n\nGLOBALIST INTERNATIONAL LIMITED（全球主义者国际有限公司）\n\nGMUSIC（G 音乐）\n\nGNEWS LLC（G 新闻有限责任公司）\n\nGNEWS MEDIA GROUP INC.（G 新闻媒体集团公司）\n\nGOLDFARB & HUCK ROTH RIOJAS, PLLC（戈德法布与哈克·罗斯·里奥哈斯专业有限责任公司）\n\nGORDON & REES SCULLY MANSUKHANI LLP（戈登与里斯·斯卡利·曼苏卡尼律师事务所）\n\nGPOSTS LLC（G 帖子有限责任公司）\n\nGREEN & SKLARZ LLC（格林与斯克拉兹有限责任公司）\n\nGREENBERG TRAURIG, LLP（格林伯格·特劳里格律师事务所）\n\nGREENWICH LAND LLC（格林尼治土地有限责任公司）\n\nGS SECURITY SOLUTIONS, INC.（GS 安全解决方案公司）\n\nG-TRANSLATORS PTY LTD（G 翻译有限公司）\n\nGTV MEDIA GROUP, INC.（GTV 媒体集团公司）\n\nGUI LIN GAO（高桂林）\n\nGUO LIJIE（郭丽洁）\n\nGUO MEDIA（郭媒体）\n\nGUO WENOUN（郭文恩）\n\nGUO WENPING（郭文平）\n\nGUOFENG WAN（万国锋）\n\nHo Wan Kwok（郭文贵）遗产，第 17 页，October 23, 2023\n\nGUY PETRILLO（盖伊·佩特里洛）\nGWGOPNZ LIMITED（GWGOPNZ有限公司）\nHAI YAO（姚海）\nHAIHONG WANG（王海红）\nHAILING SHENG（盛海玲）\nHAMILTON CAPITAL HOLDINGS INC（汉密尔顿资本控股公司）\nHAMILTON M&A FUND SP（汉密尔顿并购基金SP）\nHAMILTON OPPORTUNITY FUND SPC（汉密尔顿机会基金SPC）\nHAN CHUNGUANG（韩春光）\nHANQIANG LIN（林汉强）\nHAO HAIDONG（郝海东）\nHAO LI（李浩）\nHAO ZHANG（张浩）\nHAOYU WANG（王浩宇）\nHARCUS PARKER LTD.（哈克斯·帕克有限公司）\nHARNEY WESTWOOD AND RIEGELS LP（哈尼·韦斯特伍德及里格尔斯律师事务所）\nHCHK PROPERTY MANAGEMENT, INC.（HCHK物业管理公司）\nHCHK TECHNOLOGIES, INC.（HCHK科技公司）\nHCHK TECHNOLOGIES, LLC（HCHK科技有限责任公司）\nHE BEI YUE HUA ZHUANG SHI GONG CHENG LTD.（河北悦华装饰工程有限公司）\nHEAD WIN GROUP LIMITED（海德温集团有限公司）\nHELEN MANIS（海伦·马尼斯）\nHENAN YUDA（河南豫达）\nHERBERT SMITH FREEHILLS NEW YORK LLP（赫伯特·史密斯·弗里希尔斯纽约律师事务所）\nHERO GRAND LIMITED（英雄大有限公司）\nHHS CAPITAL INC.（HHS资本公司）\nHIBERNIA NATIONAL BANK（希伯尼亚国民银行）\nHIDETOSHI FUJIWARA（藤原英敏）\nHIMALAYA EMBASSY（喜马拉雅大使馆）\nHIMALAYA EXCHANGE（喜马拉雅交易所）\nHIMALAYA FEDERAL RESERVE（喜马拉雅联邦储备）\nHIMALAYA INTERNATIONAL CLEARING LTD.（喜马拉雅国际清算有限公司）\nHIMALAYA INTERNATIONAL FINANCIAL GROUP LTD（喜马拉雅国际金融集团有限公司）\nHIMALAYA INTERNATIONAL PAYMENTS（喜马拉雅国际支付）\nHIMALAYA INTERNATIONAL RESERVES LTD.（喜马拉雅国际储备有限公司）\nHIMALAYA INVESTMENT LLC（喜马拉雅投资有限责任公司）\nHIMALAYA NEW WORLD INC.（喜马拉雅新世界公司）\nHIMALAYA SUPERVISORY ORGANIZATION（喜马拉雅监督组织）\nHIMALAYA VENTURES LLC（喜马拉雅创投有限责任公司）\nHING CH NGOK（吴兴志）\nHIU LAAM HAAM（谭晓岚）\nHIU SING CHAN（陈晓星）\nHODGSON RUSS（霍奇森·拉斯）\nHOLY CITY HONG KONG VENTURES, LTD.（圣城香港创投有限公司）\nHONG KONG INTERNATIONAL FUNDS INVESTMENTS LIMITED（香港国际基金投资有限公司）\nHONG QI QU JIAN SHE GROUP, LTD.（红旗区建设集团有限公司）\nHONG QIU（邱红）\nHONG ZENG（曾红）\nHONGWEI FU（傅宏伟）\nHONGXIA XU（许红霞）\nHONGXIN ASH（阿什·洪鑫）\nHSBC（汇丰银行）\nHSBC BANK USA（汇丰美国银行）\nHUA AN XIE（谢华安）\nHUANG YAO（姚煌）\nHUDSON DIAMOND HOLDING INC.（哈德逊钻石控股公司）\nHUDSON DIAMOND HOLDING LLC（哈德逊钻石控股有限责任公司）\nHUDSON DIAMOND LLC（哈德逊钻石有限责任公司）\nHUDSON DIAMOND NY LLC（哈德逊钻石纽约有限责任公司）\nHUI JIN（金辉）\nHUI JIN（金辉）\nHUK TRADING INC.（HUK贸易公司）\nINFINITE INCREASE LIMITED（无限增长有限公司）\nINFINITUM DEVELOPMENTS LIMITED（无限发展有限公司）\nINFINITY TREASURY MANAGEMENT INC.（无限财资管理公司）\nINSIGHT CAPITAL（远见资本）\nINSIGHT PHOENIX FUND（远见凤凰基金）\nINVESTORS BANK（投资者银行）\nISRAEL DISCOUNT BANK OF NEW YORK（纽约以色列贴现银行）\nIVEY, BARNUM & O'MARA LLC（艾维、巴纳姆及奥马拉有限责任公司）\nJACK S. LIPSON（杰克·S·利普森）\nJAMES PIZZARUSO（詹姆斯·皮扎鲁索）\nJANOVER LLC（贾诺弗有限责任公司）\nJAPAN HIMALAYA LEAGUE, INC.（日本喜马拉雅联盟公司）\nJASON MILLER（杰森·米勒）\nJENNER & BLOCK LLP（詹纳及布洛克律师事务所）\n\nHo Wan Kwok（郭文贵）遗产　第18页　October 23, 2023\n\nJENNIFER FANGFANG DING（丁芳芳）\nJENNIFER MERCURIO（詹妮弗·默库里奥）\nJENNY LI（李珍妮）\nJESSE BROWN（杰西·布朗）\nJESSICA MASTROGIOVANNI（杰西卡·马斯特罗焦瓦尼）\nJIA LI WANG（王佳丽）\nJIA YANG（杨佳）\nJIA YANG LI（李佳阳）\nJIAHUI LIU（刘佳慧）\nJIAMEI LU（陆佳美）\nJIAMING LIU（刘佳明）\nJIAN FAN（范建）\nJIAN HUA ZHANG（张建华）\nJIAN ZHONG HU（胡建中）\nJIANG SU PROVINCE JIAN GONG GROUP LTD BEIJING BRANCH（江苏省建工集团有限公司北京分公司）\nJIANG YUNFU（蒋云福）\nJIANHU YI（易建湖）\nJIANHUA ZHENG（郑建华）\nJIANMIN HE（何建民）\nJIANSHENG XIE AND JIEFU ZHENG（谢建生及郑杰夫）\nJINFENG WU（吴金凤）\nJING GENG（耿静）\nJING WU（吴静）\nJINLAN YAN（闫金兰）\nJIRONG ZHANG（张继荣）\nJOHN S. LAU（刘约翰）\nJONATHAN YOUNG（乔纳森·杨）\nJOSHUA I. SHERMAN（约书亚·I·舍曼）\nJOYORD SPORTSWEAR LIMITED（乔约德运动服饰有限公司）\nJPMORGAN CHASE BANK, N.A.（摩根大通银行，N.A.）\nJUMBO CENTURY LIMITED（巨世纪有限公司）\nJUN CHEN（陈军）\nJUN LIU（刘军）\nJUN QIAO（乔军）\nJUN YUN ZHANG（张君云）\nJUNE SHI（施琼）\nKAEN LIU（刘凯恩）\nKAIXIN HONG（洪凯欣）\nKAN CHAN（陈侃）\nKARIN MAISTRELLO（卡琳·迈斯特雷洛）\nKATHLEEN SLOANE（凯瑟琳·斯隆）\nKERCSMAR FELTUS & COLLINS PLLC（克尔茨马尔、费尔图斯及柯林斯律师事务所）\nKEYI ZIKLIE（凯伊·齐克利）\nKIM THONG LEE（李金通）\nKUI CHENG（程奎）\nKYLE BASS（凯尔·巴斯）\nLALIVE SA（拉利夫公司）\nLAN GU（顾岚）\nLAN LIN（林岚）\nLAO JIANG（老蒋）\nLAW FIRM OF CALLARI PARTNERS, LLC（卡拉里合伙人律师事务所有限责任公司）\nLAW OFFICE OF RICHARD E. SIGNORELLI（理查德·E·西格诺雷利律师事务所）\nLAWALL & MITCHELL, LLC（劳沃尔及米切尔有限责任公司）\nLAZARE POTTER GIACOVAS & MOYLE（拉扎尔、波特、贾科瓦斯及莫伊尔）\nLEADING SHINE LIMITED（领耀有限公司）\nLEADING SHINE NY LTD（领耀纽约有限公司）\nLEE CHU（朱丽）\nLEE VARTAN（李·瓦尔坦）\nLEONARD SCUDDER（伦纳德·斯卡德）\nLEXINGTON PROPERTY AND STAFFING INC.（列克星敦物业及人力公司）\nLI LIU（刘丽）\nLILONG（李龙）\nLI TANG（唐丽）\nLI ZHANG（张丽）\nLIANG LIU（刘亮）\nLIANYING SU（苏连英）\nLIBERTY JET MANAGEMENT（自由喷气机管理公司）\nLIEHONG ZHUANG（庄烈红）\nLIHONG “SARA” WEI LAFRENZ（魏丽红“萨拉”·拉弗伦茨）\nLIHONG WEI LAFRENZ（AKA SARA WEI）（魏丽红·拉弗伦茨，又名萨拉·魏）\nLIMARIE REYES（利马里·雷耶斯）\nLIN DANG（党林）\nLIN XIN（辛林）\nLINDA HE CHEUNG（张何琳达）\nLINWAN “IRENE” FENG（冯林婉“艾琳”）\nLIU DONGFANG（刘东方）\nLOGAN CHENG（F/K/A SHUIYAN CHENG）（程洛根，原名程水燕）\nLONG GATE LIMITED（长龙门有限公司）\nM&T BANK（M&T银行）\nMA XINGCHAO（马兴超）\nMACARON LIMITED（马卡龙有限公司）\nMACDONALD（麦克唐纳）\n\nHo Wan Kwok遗产　第19页　October 23, 2023\n\nMANUFACTURERS AND TRADERS TRUST COMPANY（D/B/A M & T BANK）（制造商和贸易商信托公司，以M&T银行名义营业）\nMAR-A-LAGO（海湖庄园）\nMARCUM LLP（马库姆律师事务所）\nMARTHA JEFFERY DOWDLE（A/K/A MUFFIN MARY DOWDLE）（玛莎·杰弗里·道德尔，又名玛芬·玛丽·道德尔）\nMARY JIANG（蒋玛丽）\nMAUNAKAI CAPITAL（莫纳凯资本）\nMAX FEI（费麦克斯）\nMAX KRASNER（马克斯·克拉斯纳）\nMAYWIND TRADING LLC（五月风贸易有限责任公司）\nMCELROY, DEUTSCH, MULVANEY & CARPENTER, LLP（麦克尔罗伊、德意志、马尔瓦尼及卡彭特律师事务所）\nMEDICAL SYSTEM SUPPLY INTERNATIONAL LLC（医疗系统供应国际有限责任公司）\nMEDICI BANK INTERNATIONAL LLC（美第奇国际银行有限责任公司）\nMEI KUEN KWOK（郭美娟）\nMEIEN KIKUCHI（菊池美恩）\nMEISTER SEELIG & FEIN PLLC（迈斯特、锡利格及费恩律师事务所）\nMELISSA FRANCIS（梅丽莎·弗朗西斯）\nMELISSA MENDEZ（梅丽莎·门德斯）\nMENGYAO HE（何梦瑶）\nMERCANTILE BANK INTERNATIONAL CORP.（商业国际银行公司）\nMERCANTILE GLOBAL HOLDINGS, INC.（商业环球控股公司）\nMETROPOLITAN COMMERCIAL BANK AND/OR METROPOLITAN HOLDING CORP.（大都会商业银行和/或大都会控股公司）\nMIHO NISHIMURA（西村美穗）\nMILES GUO（郭文贵）\nMILES KWOK（郭文贵）\nMIMAII NZ LIMITED（MIMAII新西兰有限公司）\nMIN YANG（杨敏）\nMING WU（吴明）\nMINGHUA ZHANG（张明华）\nMINGRUI ZHAO（赵明睿）\nMOA-FU（莫阿富）\nMORGAN STANLEY（摩根士丹利）\nMORITT HOCK & HAMROFF（莫里特、霍克及哈姆罗夫）\nMORVILLO ABRAMOWITZ GRAND IASON & ANELLO PC（莫维洛、阿布拉莫维茨、格兰德、艾森及阿内洛律师事务所）\nMURTHA CULLINA LLP（默萨·库利纳律师事务所）\nNADEEM AKBAR（纳迪姆·阿克巴）\nNATIONAL AUSTRALIA BANK LIMITED（澳大利亚国民银行有限公司）\nNEW DYNAMIC DEVELOPMENT LIMITED（新动态发展有限公司）\nNEW FEDERAL STATE OF CHINA（新中国联邦）\nNEW TREASURE LLC（新宝有限责任公司）\nNEW YORK MOS HIMALAYA LLC（纽约MOS喜马拉雅有限责任公司）\nNEXT TYCOON INVESTMENTS LIMITED（下一大亨投资有限公司）\nNICHOLAS F. SAVIO（尼古拉斯·F·萨维奥）\nNING LI（李宁）\nNING ZHAO（赵宁）\nNOBLE FAME GLOBAL LIMITED（卓名环球有限公司）\nNODAL PARTNERS, LLC（诺达尔合伙人有限责任公司）\nNOVELTY HILL LTD.（新奇山有限公司）\nNRT NEW ENGLAND LLC（D/B/A COLDWELL BANKER RESIDENTIAL BROKERAGE）（NRT新英格兰有限责任公司，以科德威尔银行住宅经纪名义营业）\nNUOXI LIU（刘诺希）\nNYC DEPT OF FINANCE（纽约市财政局）\nO’MELVENY & MYERS LLP（奥迈尔文尼及迈尔斯律师事务所）\nO’NEAL WEBSTER（奥尼尔·韦伯斯特）\nOASIS TECH LTD（绿洲科技有限公司）\nOGIER（奥杰律师事务所）\nOLINA CLEMENS（奥莉娜·克莱门斯）\nOPEN BANK（开放银行）\nO’SULLIVAN MCCORMACK JENSEN & BUSS PC（奥沙利文、麦考马克、詹森及巴斯律师事务所）\nPACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P.（太平洋联盟亚洲机会基金有限合伙企业）\nPACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P.（太平洋联盟亚洲机会基金有限合伙企业）\nPALLAS PARTNER LLP（帕拉斯合伙人律师事务所）\nPAUL WEISS（保罗·韦斯）\nPEILUN HU（胡佩伦）\nPENGCHENG ZHANG（张鹏程）\nPETRILLO KLEIN & BOXER LLP（佩特里洛、克莱因及博克瑟律师事务所）\nPHILLIPS NIZER LLP（菲利普斯·尼泽律师事务所）\nPHOENIX CREW IC LIMITED（凤凰船员IC有限公司）\nPILLSBURY WINTHROP SHAW PITTMAN LLP（皮尔斯伯里·温思罗普·肖·皮特曼律师事务所）\nPIXSHOW FILM INC.（像秀电影公司）\nPRIME TRUST LLC（普莱姆信托有限责任公司）\n\nHo Wan Kwok遗产　第20页　October 23, 2023\n\nPULLMAN & COMLEY, LLC（普尔曼及康利有限责任公司）\nQIANG CHENG（程强）\nQIANG FU（傅强）\nQIN YU（俞琴）\nQING “SERENA” CAI（蔡青“瑟琳娜”）\nQINGTIAN YUAN（袁庆田）\nQIONG BIN FU（傅琼斌）\nQIONGGUI YAN（闫琼桂）\nQIQHUA FAN（范启华）\nQIU YU（余秋）\nQIURIA LI（李秋丽）\nQU GUOJIAO（曲国娇）\nQUIJU JIA（贾曲菊）\nRAICH ENDE MALTER CO. LLP（AKA RAICH ENDE MALTER & COMPANY）（雷奇、恩德及马尔特律师事务所，又名雷奇、恩德、马尔特及公司）\nRANDAZZA LEGAL GROUP, PLLC（兰达扎法律集团律师事务所）\nRBB BANCORP AND/OR ROYAL BUSINESS BANK（RBB银行控股公司和/或皇家商业银行）\nREDFIN CORPORATION（红鳍公司）\nRENFENG SHI（施仁凤）\nROBINSON & COLE LLP（罗宾逊及科尔律师事务所）\nRONG HU（胡荣）\nRONG JIANG（江荣）\nRONG ZHANG（张荣）\nRONGLIANG STARKS（斯塔克斯·荣良）\nROSCALITAR2（罗斯卡利塔尔2）\nROSS HEINEMEYER（罗斯·海内迈耶）\nROY D. SIMON（罗伊·D·西蒙）\nRUIZHENG AN（安瑞征）\nRULE OF LAW FOUNDATION III（法治基金会III）\nRULE OF LAW SOCIETY IV INC（法治协会IV公司）\nRUQUIN WANG（王汝琴）\nRYAN CHENGRAN ZHANG（张成然·瑞安）\nSAIL VICTORY LIMITED（扬帆胜利有限公司）\nSAMUEL DAN NUNBERG（塞缪尔·丹·努恩伯格）\nSANTANDER BANK, N.A.（桑坦德银行，N.A.）\nSARA WEI（A/K/A LIHONG WEI LAFRENZ）（萨拉·魏，又名魏丽红·拉弗伦茨）\nSARACA MEDIA GROUP, INC.（萨拉卡媒体集团公司）\nSAVIO LAW LLC（萨维奥法律有限责任公司）\nSAXE DOERNBERGER & VITA, P.C.（萨克斯、多恩伯格及维塔律师事务所）\nSCHULMAN BHATTACHARYA, LLC（舒尔曼·巴塔查里亚有限责任公司）\nSCOTT BARNETT（斯科特·巴尼特）\nSEACOAST NATIONAL BANK（海岸国民银行）\nSELAS MONTBRIAL AVOCATS（塞拉斯·蒙布里亚尔律师事务所）\nSEVEN MISSION GROUP LLC（七使命集团有限责任公司）\nSHANE D. SHOOK（谢恩·D·舒克）\nSHAO HONG CHIU（邱少红）\nSHAOBING LI（李少兵）\nSHAPIRO ARATO BACH LLP（夏皮罗、阿拉托及巴赫律师事务所）\nSHENGJIE FU（傅盛杰）\nSHERRY-NETHERLAND, INC.（雪莉荷兰公司）\nSHI JIA ZHUANG ZHEN YUAN JIAN ZHU AN ZHUANG GONG CHENG LTD BEIJING FIRST（石家庄振源建筑安装工程有限公司北京第一分公司）\nSHIBIN ZHANG（张世斌）\nSHIN HSIN YU（余欣欣）\nSHINY ACE INNOVATION CO LTD（闪耀王牌创新有限公司）\nSHINY ACE LIMITED（闪耀王牌有限公司）\nSHINY TIMES LTD.（闪耀时代有限公司）\nSHIPMAN AND GOODWIN（希普曼及古德温）\nSHIPMAN, SHAIKEN & SCHWEFEL, LLC（希普曼、谢肯及施韦费尔有限责任公司）\nSHIQI WANG（王诗琦）\nSHIYUAN ZHANG（张世源）\nSHIZHONG ZHANG（张世忠）\nSHUANG WANG（王爽）\nSHUNJUN LI（李顺军）\nSIGNATURE BANK（签名银行）\nSILVERGATE BANK（银门银行）\nSIRIUS NETWORKING INC.（天狼星网络公司）\nSONGYI CHEN（陈松毅）\nSOTHEBY’S INTERNATIONAL REALTY（苏富比国际地产）\nSOTHEBY’S INTERNATIONAL REALTY AFFILIATES LLC（苏富比国际地产关联公司有限责任公司）\nSPIRIT CHARTER INVESTMENT LIMITED（精神宪章投资有限公司）\nSPOTIFY TECHNOLOGY S.A.（Spotify科技股份公司）\nSPOTIFY USA, INC.（Spotify美国公司）\nSTANDARD CHARTERED BANK（渣打银行）\nSTARLING BANK LTD（椋鸟银行有限公司）\nSTEPHEN WONG（黄斯蒂芬）\nSTEVE BANNON（史蒂夫·班农）\nSTEVENSON WONG（黄史蒂文森）\nSTOKES LAWRENCE, PS（斯托克斯·劳伦斯律师事务所）\nSTOKESBURY & FINGOLD, LLC（斯托克斯伯里及芬戈尔德有限责任公司）\nSTRATEGIC VISION LLC（战略视野有限责任公司）\n\nHo Wan Kwok遗产　第21页　October 23, 2023\n\nTAIXIN FU（傅泰新）\nTAKAHASHI HIROYUKI（高桥博之）\nTALHA ZOBAIR（塔尔哈·佐拜尔）\nTAO AN（安涛）\nTAO ZHANG（张涛）\nTAURUS FUND LLC（金牛座基金有限责任公司）\nTAURUS MANAGEMENT LLC（金牛座管理有限责任公司）\nTD BANK, N.A.（道明银行，N.A.）\nTELI CHEN（陈特丽）\nTHE BANK OF PRINCETON（普林斯顿银行）\nTHE CASPER FIRM（卡斯珀律师事务所）\nTHE FIRST BANK OF GREENWICH（格林威治第一银行）\nTHE FRANCIS FIRM PLLC（弗朗西斯律师事务所）\nTHE LAW OFFICES OF RAFAEL A. VARGAS（拉斐尔·A·巴尔加斯律师事务所）\nTHE SHERRY-NETHERLAND HOTEL（雪莉荷兰酒店）\nTHE SHERRY-NETHERLAND, INC.（雪莉荷兰公司）\nTHOMAS RAGLAND（托马斯·拉格兰）\nTHREE TREASURE LLC（三宝有限责任公司）\nTIAN LIANG（梁田）\nTINGYI WEI（魏廷义）\nTM PRIMROSE LIMITED（TM报春花有限公司）\nTONG LE INTERNATIONAL TRADING CO., LTD.（同乐国际贸易有限公司）\nTROUTMAN PEPPER HAMILTON SANDERS LLP（特劳特曼·佩珀·汉密尔顿·桑德斯律师事务所）\nTROY LAW PLLC（特洛伊法律律师事务所）\nU.S. BANK NATIONAL ASSOCIATION（美国银行全国协会）\nU.S. LEGAL SUPPORT, INC.（美国法律支持公司）\nUBS AG（瑞银集团）\nUBS AG（LONDON BRANCH）（瑞银集团伦敦分行）\nUK HIMALAYA LTD.（英国喜马拉雅有限公司）\nUNA MANYEE WILKINSON（乌娜·曼伊·威尔金森）\nUNITED STATES OF AMERICA（美利坚合众国）\nUNITEDLEX（联合律务）\nUPDIKE, KELLY & SPELLACY P.C.（厄普代克、凯利及斯佩莱西律师事务所）\nUS HIMALAYA CAPITAL INC.（美国喜马拉雅资本公司）\nUS HIMALAYA LTD.（美国喜马拉雅有限公司）\nV.X. CERDA & ASSOCIATES P.A.（V.X.塞尔达及合伙人律师事务所）\nVERDOLINO & LOWEY（韦尔多利诺及洛伊）\nVERITEXT（维瑞文本）\nVICTOR CERDA（维克托·塞尔达）\nVOICE OF GUO MEDIA, INC.（郭之声媒体公司）\nVX CERDA & ASSOCIATES（VX塞尔达及合伙人）\nWA&HF LLC（WA&HF有限责任公司）\nWANCI JIAO（焦婉茨）\nWARD & BERRY, PLLC（沃德及贝里律师事务所）\nWARREN LAW GROUP（沃伦法律集团）\nWEI HONG XIE（谢伟红）\nWEI SHE（佘伟）\nWEI ZHANG（张伟）\nWEICAN（“WATSON”）MENG（孟伟灿“沃森”）\nWEIGUO SUN（孙卫国）\nWEIWEI QIAN（钱薇薇）\nWEIXIANG GE（葛伟翔）\nWEIYI WANG（王唯一）\nWELL ORIGIN LTD.（良源有限公司）\nWEN LIN（林雯）\nWENCONG WANG（王文聪）\nWENFENG HU（胡文峰）\nWENG（翁）\nWENHUA GONG（龚文华）\nWHITECROFT SHORE LIMITED（白克罗夫特海岸有限公司）\nWHITMAN BREED ABBOTT & MORGAN LLC（惠特曼、布里德、阿博特及摩根有限责任公司）\nWILLIAM BRADLEY WENDEL（威廉·布拉德利·温德尔）\nWILLIAM GERTZ（威廉·格茨）\nWILLIAM JE（JE KIN MING）（威廉·谢，谢健明）\nWILLIAMS & CONNOLLY（威廉姆斯及康诺利）\nWILSON ELSER MOSKOWITZ EDELMAN & DICKER LLP（威尔逊·埃尔瑟·莫斯科维茨·埃德尔曼及迪克律师事务所）\nWOLF HALDENSTEIN ADLER FREEMAN & HERZ LLP（沃尔夫·哈尔登斯坦、阿德勒、弗里曼及赫兹律师事务所）\nWORLD CENTURY LIMITED（世界世纪有限公司）\nWORLDWIDE OPPORTUNITY HOLDINGS LIMITED（全球机会控股有限公司）\nWU ZHENG（吴征）\nXIA CHUNFENG（夏春风）\nXIANHONG ZHANG（张先红）\nXIAO HUANG（黄晓）\nXIAO RUI WANG（王晓瑞）\nXIAO YAN ZHU（朱晓燕）\nXIAODAN WANG（王晓丹）\nXIAOLAN ZHAO（赵小兰）\nXIAOLI MA（马小丽）\n\nHo Wan Kwok遗产　第22页　October 23, 2023\n\nXIAOLI XU（许小丽）\nXIAOMEI ZHAO（赵小梅）\nXIAOMING LIU（刘晓明）\nXIAOXIAO LIN（林晓晓）\nXIAOYAN BA（巴晓燕）\nXILI ZHAI（翟西丽）\nXIN LI（李鑫）\nXINGYU YAN（闫星宇）\nXINHUI LIAO（廖欣慧）\nXINRONG LI（李欣荣）\nXIQI（“BOB”）FU（傅喜琦“鲍勃”）\nXIULING TANG（唐秀玲）\nXUEHAI LIU（刘学海）\nXUN DENG（邓逊）\nYA LI（李雅）\nYACHTZOO SARL（游艇动物园有限责任公司）\nYAFAN CHANG（常亚凡）\nYAN CHUN LIU（刘彦春）\nYAN GAO（高燕）\nYAN HUANG（黄燕）\nYAN LIU（刘燕）\nYANCHENG CHEN（陈彦成）\nYANG HAI（杨海）\nYANG JUN ZHENG（郑杨军）\nYANG LAN（杨兰）\nYANG YANG（杨洋）\nYANKWITT LLP（扬克维特律师事务所）\nYANMING WANG（王延明）\nYANPING WANG（王艳萍）\nYANYUN REN（任艳云）\nYAZ QINGUA（雅兹·青瓦）\nYELIANG XIA（夏业良）\nYI LI（李毅）\nYI LIN（林怡）\nYI WEN（温怡）\nYI ZHAQ（乍毅）\nYI ZHOU（周毅）\nYIMING ZHANG（张一鸣）\nYING LIU（刘莹）\nYONG CHUN LI（李永春）\nYONG ZHANG（张勇）\nYONGBING ZHANG（张永兵）\nYONGPING YAN（闫永平）\nYOSSI ALMANI（约西·阿尔马尼）\nYOUTUBE, LLC（YouTube有限责任公司）\nYU XIA LI（李玉霞）\nYUAN ZHOU（周源）\nYUANLIN LIU（刘元林）\nYUE HUA ZHU SHI（悦华筑仕）\nYUE ZHOU（周悦）\nYUHONG PEI（裴玉红）\nYUJIA WANG（王玉佳）\nYUK MOEY MARY YAP（叶玉梅·玛丽）\nYUKY YUN LIU（刘玉云）\nYULIN YAO（姚玉林）\nYUMEI HU（胡玉梅）\nYUNFA WANG（王云发）\nYUNTENG LU（陆云腾）\nYUNXIA WU（吴云霞）\nYUXIANG CHEN & JIA YOU JT TEN（陈玉祥及贾友JT TEN）\nYVETTE WANG（王伊薇特）\nZEICHNER ELLMAN & KRAUSE LLP（蔡希纳、埃尔曼及克劳斯律师事务所）\nZEISLER & ZEISLER, P.C.（泽斯勒及泽斯勒律师事务所）\nZHANG WEI（张伟）\nZHENG RUI HE（何正瑞）\nZHENG WU（A/K/A BRUNO WA）（吴征，又名布鲁诺·瓦）\nZHENGHUA SHEN（沈正华）\nZHENGJUN DONG（董正军）\nZHENPENG LI（李振鹏）\nZHIXUAN LI（李志轩）\nZHIZHE “FRANK” DONG（董志哲“弗兰克”）\nZHONGYI MA（马忠义）\nZHOU BAOJIN（周宝金）\nZHOU HAI YANG（杨周海）\nZHUOER “JOE” WANG（王卓尔“乔”）\nZI YE（叶梓）\nZIBA LIMITED（ZIBA有限公司）\nZIHAN LIU（刘子涵）\nZIKUN WANG（王子坤）\n\nCase 22-50073　Doc 2282　Filed 10/24/23　Entered 10/24/23 12:31:24　Page 42 of 67\n附件C\n\nCalascibetta声明\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（美国破产法院康涅狄格地区布里奇波特分院）\n\nx\n\n关于：　：\n：　第11章\nHO WAN KWOK（郭文贵）等人，　：\n：　Case No. 22-50073 (JAM)\n债务人。1　：\n：\n：　合并管理\n------------------------------------------------------　x\nANTHONY R. CALASCIBETTA（安东尼·R·卡拉希贝塔）为支持第11章受托人、GENEVER HOLDINGS CORPORATION（Genever控股公司）及GENEVER HOLDINGS LLC（Genever控股有限责任公司）申请授权自OCTOBER 23, 2023起聘用EISNER ADVISORY GROUP LLC（艾斯纳咨询集团有限责任公司）担任税务顾问所作的声明\n\n本人，Anthony R. Calascibetta，依照28 U.S.C. § 1746，特此声明，据本人所知、所获信息及所信，下列内容真实无误：2\n\n1. 本人系Eisner Advisory Group LLC（“EA Group”）的合伙人，该公司在111 Wood Avenue South, Iselin, New Jersey 08830-2700设有办公地点。本人熟悉本声明所述事项，并作出本声明以支持以下申请（“申请”）3：（i）Luc A. Despins，以其作为Ho Wan Kwok第11章遗产受托人（“受托人”）的身份；（ii）Genever Holdings Corporation（“Genever (BVI)”）；及（iii）Genever Holdings LLC（“Genever (US)”）依据sections 327 and 330申请作出命令。\n\n1 本第11章案件中的债务人为Ho Wan Kwok（又名Guo Wengui、Miles Guo和Miles Kwok，以及其他众多别名）（税务识别号后四位：9595）、Genever Holdings LLC（税务识别号后四位：8202）及Genever Holdings Corporation。受托人、Genever Holdings LLC、Genever Holdings Corporation的邮寄地址为Paul Hastings LLP, 200 Park Avenue, New York, NY 10166，c/o Luc A. Despins，作为Ho Wan Kwok遗产受托人（仅为通知及通信之目的）。\n\n2 本文所作的某些披露涉及EA Group其他专业人士所知悉的事项，并以其提供的信息为依据。\n\n3 本文所使用但未另行定义的首字母大写术语，应具有该等术语在申请中所赋予的相应含义。\n\n《美国法典》第11编（“《破产法》”）的规定，授权聘用并留任 EA Group（艾斯纳咨询集团）作为受托人、Genever (BVI)（Genever（英属维尔京群岛））及 Genever (US)（Genever（美国））（合称“申请人”）的税务顾问，并依照日期为 October 23, 2023 的特定聘用函（“聘用函”）所载的条款和条件。准许申请中所请求救济的拟议裁定格式（“拟议裁定”）作为附件A附于其后。聘用函作为附件B附于该申请。\n\n2. 本人基于审阅相关文件及其他有关信息而亲自知悉本文所载事实；如被传唤作为证人，本人能够并将就此作证。\n\n3. 申请人正寻求授权在这些第11章案件中留任 EA Group 作为税务顾问。EA Group 是全国首屈一指的会计及咨询公司之一。EA Group 因在美国多个司法辖区的第11章和第7章案件中，向数百名占有中的债务人、受托人、债权人及利害关系方提供财务咨询和税务服务而备受尊敬。申请人选择 EA Group，是因为 EA Group 在税务申报方面具有专业知识，尤其是在破产案件中的税务申报，包括第11章和第7章受托人进行的税务申报，以及相关事项。\n\n4. 事实上，EA Group 在第7章案件以及已任命受托人的第11章案件中拥有丰富的税务申报经验，这与拟在本案中留任 EA Group 高度相关。负责申请人拟议聘用事项的 EA Group 团队将由 Anthony Calascibetta（安东尼·卡拉西贝塔）和 Daniel Gibson（丹尼尔·吉布森）领衔。4\n\n卡拉西贝塔先生为财务咨询服务组合伙人，拥有逾40年的公共会计和咨询经验。作为行业专家，卡拉西贝塔先生就破产案件、诉讼事项、向债权人委员会和个别债权人、第7章和第11章受托人、占有中的债务人及破产管理人提供财务及相关咨询服务。尤其值得注意的是，卡拉西贝塔先生还曾被任命为破产管理人、第7章受托人、第11章受托人、计划受托人、财务代理人及未来石棉索赔代表人。他还曾协助受托人及其律师进行法务及欺诈调查、规则2004调查，并协助制定重整计划。卡拉西贝塔先生目前的小时费率为 \\$675。\n\n4 卡拉西贝塔先生和吉布森先生的简历副本作为附件1附于本文件之后。\n\n吉布森先生为税务合伙人，拥有近40年的公共会计经验，其中最近35年在 EA Group 任职。吉布森先生广泛服务于多个行业的个人以及中小型企业，提供会计、税务和咨询服务。他的专业知识还包括个人、公司和合伙企业的合规及筹划。吉布森先生目前的小时费率为 \\$600。\n\n5. EA Group 已受申请人留任，以提供下列服务：\n\nEA Group 将分析申请人的税务申报历史，并识别任何此前及当前未提交的纳税申报表。\n\n为申请人编制此前未申报年度及2023纳税申报期间的联邦、各州及地方纳税申报表，包括在必要时取得延长申报期限。\n\n为申请人编制所需的联邦、州及地方纳税申报表，包括在必要时取得延长申报期限。\n\n分析并按要求实施任何税务法规和会计方法变更。\n\n根据申请人或申请人代表的要求，就特定问题和交易提供咨询并进行研究。\n\n根据申请人或申请人代表的要求，进行税务预测和筹划。\n\n回应税务机关发出的通知和函件。\n\n分析税务机关提出的债权申报。\n\n如有必要且经申请人或申请人代表要求，就税务稽查事宜代表申请人。\n\n根据申请人的要求，提供其他税务相关服务。\n\n6. EA Group 检索其客户数据库，以确定其是否与下列人士或实体（统称“利害关系方”）存在任何关系：(a) 债务人、家庭成员及某些关联实体；(b) 债务人的已知债权人；(c) 其他利害关系方；(d) 债务人的律师；(e) 美国受托人；及 (f) Connecticut District（康涅狄格地区）的美国破产法官。利害关系方名单由受托人提供，并作为附表1附于本文件之后。据本人经勤勉查询所能确定，除下文所述外，EA Group 及 EA Group 的任何合伙人、助理人员或雇员均与利害关系方不存在任何关联；EA Group 亦不持有或代表任何在这些第11章案件中具有不利利益的实体，但下列情况除外。\n\n7. On July 16, 2022，EA Group 收购了 Raiche Ende Malter Co. LLP（“REM”）的某些资产（“该交易”），但不包括 REM 对任何既往客户所负的责任或债务。2018年之前，REM 曾为下列个人和实体就2015年及2016年提交某些纳税申报表和延期申报申请：Ho Wan Kwok（郭文贵）、Genever Holdings Corporation（Genever控股公司）、Golden Spring (New York) Ltd（黄金之春〈纽约〉有限公司）、Qiang Guo（郭强）、Chunguang Han（韩春光）、Rui Ma（马瑞）、Yong Yu（俞勇）及 Zhiewi Zhang（张志伟）（“REM 前客户”）。\n\n8. 在该交易中，EA Group 未取得与向 REM 前客户提供的这些破产前服务有关的任何资产或负债。主要负责向 REM 前客户提供服务的 REM 雇员并未受雇于 EA Group，尽管 EA Group 的某些现任雇员在受雇于 REM 期间，曾于2018年之前向 REM 前客户提供有限的税务服务。\n\n9. On or about December 6, 2022，REM 收到受托人就债务人郭文贵的规则2004调查所发出的传票，要求作证并提交文件（“传票”）。为免生疑，传票不涉及 EA Group 提供的任何服务，而仅涉及 REM 在该交易前所完成的工作。EA Group 已向申请人披露上述关联，申请人已决定继续聘用 EA Group 提供本文件项下的这些服务。\n\n10. EA Group 已同意制定标准政策和程序，以：(i) 禁止被指派负责本次聘用事项的 EA Group 专业人员查阅 REM 对传票作出的回应和提交材料，以及 REM 与 REM 前客户有关的任何其他文件；及 (ii) 将对 EA Group 为本次聘用事项收集或编制的文件的查阅权限，限于被指派根据本文件提供专业及行政服务的 EA Group 人员。为免生疑，被指派负责本次聘用事项的 EA Group 人员均未参与 REM 此前对 REM 前客户的代理。5\n\n11. EA Group 的某些成员或雇员亦可能持有一个或多个作为本案利害关系方的实体所公开交易的证券，或可能有亲属受雇于这些当事人。EA Group 不认为其与债务人债权人或其他利害关系方之间的任何此类关联构成取消资格的利益冲突，从而妨碍 EA Group 在这些第11章案件中代表申请人。如果在 EA Group 留任期间发现任何需要披露的新事实或关系，EA Group 承认有必要依照《破产规则》2014(a)及时提交补充证明。\n\n12. 不存在与任何其他人士或公司分享 EA Group 因其服务而获得的任何报酬的协议。除依照《破产法》的规定外，EA Group 或其任何成员或助理人员均未收到与本案报酬有关的任何承诺。\n\n5 为免生疑，申请人保留与 Ho Wan Kwok 或其任何关联方、同事或家庭成员聘用 REM 有关的一切权利，并不放弃任何权利。\n\n13. 除依照《破产法》的规定外，EA Group 或其任何合伙人、律师或助理人员均未收到与本案报酬有关的任何承诺。\n\n14. EA Group 愿意由申请人留任为税务顾问，并将按其通常的小时费率计费，目前费率范围如下：\n\n合伙人及董事　\\$495 - \\$800/小时。\n\n经理　\\$315 - \\$490/小时。\n员工及辅助专业人员　\\$195 - \\$300/小时。\n\n该等费率可不时调整。EA Group 还将按照本地区的惯例，就其代表申请人垫付的费用计费，包括复印、邮资和包裹投递、法院费用、庭审记录、证人费用、送达费用、差旅费用及计算机辅助研究费用。EA Group 将按照《破产法》、《联邦破产程序规则》及 Connecticut District（康涅狄格地区）地方法院破产规则的要求，向本法院适当申请报酬及费用偿还。\n\n本人特此声明，在美利坚合众国法律规定的伪证处罚下，\n\n据本人所知、所获信息及所信，前述内容真实且正确。\n\n于2023年10月23日在 New Jersey（新泽西州）Iselin（艾斯林）签署。\n\nAnthony R. Calascibetta（安东尼·R·卡拉西贝塔） 合伙人，Eisner Advisory Group, LLC（艾斯纳咨询集团有限责任公司） 111 Wood Avenue South Iselin, New Jersey 08830-2700 电话：(732) 243-7389 电子邮箱：anthony.calascibetta@eisneramper.com 附表1\n\n郭案利害关系方附表\n20名最大无担保债权人\n\nPACIFIC ALLIANCE ASIA OPPORTUNITY（太平洋联盟亚洲机会）\nGOLDEN SPRING NEW YORK（黄金之春纽约）\nRUI MA（马瑞）\nCHENG JIAN（程建）\nWU JIAN SHE（吴建社）\nNING YE（宁业）\nGUO BAOSHENG（郭宝胜）\nYAN LAN & WU ZHENG（闫岚与吴铮）\nHONG QI（洪琦）\nQU NAN TONG（曲南通）\nSI JIAN（司建）\nJIAN GONG（建工）\nYAN ZHAO（闫钊）\nYUA HUA（玉华）\nZHUANG SHI（庄氏）\nLIEHONG ZHUANG（庄烈宏）\nXIAO YAN（肖燕）\nZHU WEICAN（朱维灿）\nMENG/BOXUN INC.（孟／博讯公司）\nSAMUEL NUNBERG（塞缪尔·农伯格）\nLAMP CAPITAL LLC（蓝普资本有限责任公司）\nJUN CHEN AKA JONATHAN HO（陈军，又名乔纳森·何）\nYUE HUA（月华）\nZHU SHI（朱氏）\nXIONG XIAN（熊贤）\nWEI YE（魏业）\nHUIZEN WANG（王惠贞）\n\n债务人、家庭成员及某些关联实体\n\nHO WAN KWOK（又名 MILES GWOK、MILES GUO 及 WENGUI GUO）\nHING CH NGOK/YUE QINGZHI（兴·吴／岳庆之）\nQIANG GUO（又名 MILESON GUO）\nMEI GUO/MEI GUI（梅国／梅桂）\nHK INTERNATIONAL FUNDS INVESTMENTS (USA) LIMITED, LLC（香港国际基金投资〈美国〉有限责任公司）\nBRAVO LUCK LIMITED（鸿运有限公司）\nGENEVER HOLDINGS CORPORATION\nGENEVER HOLDINGS LLC（Genever控股有限责任公司）\n\n破产法官及美国受托人员工\n\nHONORABLE JULIE A. MANNING（尊敬的朱莉·A·曼宁法官）\nWILLIAM HARRINGTON（威廉·哈林顿）\nKIM L. MCCABE（金·L·麦凯布）\nHOLLEY CLAIBORN（霍利·克莱伯恩）\nJOSEPH H. FLAMINI（约瑟夫·H·弗拉米尼）\nERIN HOGAN（艾琳·霍根）\nSTEVEN MACKEY（史蒂文·麦基）\nFRANK MARINO（弗兰克·马里诺）\nJENNIFER J. MOREY（詹妮弗·J·莫里）\nNICOLE NEELY（妮可·尼利）\nSHARON WARNER（莎伦·沃纳）\nJOHN GERVAIS（约翰·热尔韦）\n\n其他利害关系方\n\n1332156 B.C. LTD（1332156 B.C.有限公司） 17 MILES, LLC（17英里有限责任公司） 7 NOD HILL LLC（7诺德山有限责任公司） 7 STAR EAST NY LLC（7星纽约东部有限责任公司） AAGV LIMITED（AAGV有限公司） AARON A. MITCHELL（阿伦·A·米切尔） ABRAMS FENSTERMAN, LLP（艾布拉姆斯·芬斯特曼律师事务所） ACA CAPITAL GROUP LIMITED（ACA资本集团有限公司） ACA INVESTMENT FUND（ACA投资基金） ACA INVESTMENT MANAGEMENT LTD.（ACA投资管理有限公司） ACASS CANADA LTD.（加拿大ACASS有限公司） ACE DECADE HOLDINGS LIMITED（ACE十年控股有限公司） ADAM CHEN NI（亚当·陈倪） AFFILIATED ADJUSTMENT GROUP, LTD.（关联调整集团有限公司） AI GROUP HOLDINGS INC.（AI集团控股公司） AIG PROPERTY CASUALTY COMPANY（AIG财产保险公司） AKERMAN LLP（阿克曼律师事务所） ALEX HADJICHARALAMBOUS（亚历克斯·哈吉查拉兰布斯） ALFA GLOBAL VENTURES LIMITED（阿尔法全球风险投资有限公司） ALFONSO GLOBAL LIMITED（阿方索全球有限公司） ALLIED CAPITAL GLOBAL LIMITED（联合资本全球有限公司） ALPINE FIDUCIARIES SA（阿尔卑斯信托股份公司） AMAZON WEB SERVICES LLC（亚马逊网络服务有限责任公司） AMAZON.COM INC.（亚马逊公司） AN HONG（洪安） ANA C. IZQUIEDO-HENN（安娜·C·伊斯基耶多-亨） ANDREW SULNER/FORENSIC DOCUMENT EXAMINATIONS, LLC（安德鲁·苏尔纳／法证文件检验有限责任公司） ANN MARIE LEE（安·玛丽·李） ANTHONY DIBATTISTA（安东尼·迪巴蒂斯塔） ANTON DEVELOPMENT LIMITED（安东发展有限公司） APPLE INC.（苹果公司） APSLEY YACHTS LIMITED（阿普斯利游艇有限公司） ARETHUSA FORSYTH（阿瑞图莎·福赛斯） ARI CASPER（阿里·卡斯珀） ASSETS SINO LIMITED（华夏资产有限公司） AUSPICIOUS COAST LIMITED（吉祥海岸有限公司） AXOS BANK（阿克索斯银行） AXOS FINANCIAL, INC.（阿克索斯金融公司） BAIQIAO TANG A/K/A TANG BAIQIAO（唐柏桥，又名 TANG BAIQIAO） BAKER HOSTETLER LLP（贝克·霍斯特勒律师事务所） BANK OF AMERICA（美国银行） BANK OF CHINA – NEW YORK BRANCH AND/OR BANK OF CHINA LIMITED（中国银行－纽约分行及／或中国银行有限公司） BANK OF MONTREAL（蒙特利尔银行） BARCLAYS BANK PLC（巴克莱银行公众有限公司） BEIJING BI HAI GE LIN YUAN LIN LU HUA, LTD.（北京碧海格林园林绿化有限公司） BEIJING CHENG JIAN WU JIAN SHE GROUP, LTD.（北京城建五建设集团有限公司） BEIJING FU LE HONG MA JIAN ZHU ZHUANG SHI GONG CHENG, LTD.（北京富乐红马建筑装饰工程有限公司） BEIJING PANGU INVESTMENT CO.（北京盘古投资有限公司） BEIJING ZENITH HOLDINGS CO.（北京正点控股公司） BEIJING ZHONG XIAN WEI YE STAINLESS DECORATION CENTER（北京中现伟业不锈钢装饰中心） BENTO TECHNOLOGIES, INC.（本托科技公司） BERKELEY ROWE（伯克利·罗） BERNARDO ENRIQUEZ（贝尔纳多·恩里克斯） BINGNAN CUI（崔冰楠） BINGSHANG JIAO（焦冰上）\n\nBLUE CAPITAL（蓝色资本） BNY MELLON, N.A.（纽约梅隆银行，全国协会） BOHONNON LAW FIRM（博洪农律师事务所） BOIES SCHILLER（博伊斯·席勒律师事务所） BONNIE C. MANGAN（邦妮·C·曼根） BOOMING SAIL NEW YORK LLC（兴盛航帆纽约有限责任公司） BOXUN INC.（博讯公司） BRANCH（布兰奇） BRAVO LUCK LIMITED（幸运布拉沃有限公司） BRENT PETRO INC.（布伦特·彼得罗公司） BRIAN HOFMEISTER（布赖恩·霍夫迈斯特） BROWN HARRIS STEVENS（布朗·哈里斯·史蒂文斯） BROWN RUDNICK, LLP（布朗·鲁德尼克律师事务所） BSA STRATEGIC FUND I（BSA战略基金一期） BURNETTE SHUTT AND MCDANIEL PA（伯内特·舒特和麦克丹尼尔专业协会） CAHILL GORDON & REINDEL LLP（卡希尔·戈登及赖因德尔律师事务所） CAIYAN LING（凌彩燕） CANADIAN IMPERIAL BANK OF COMMERCE（加拿大帝国商业银行） CAPITAL ONE BANK（第一资本银行） CAPITAL ONE, NA（第一资本，全国协会） CHAO KANG SUN（孙超康） CHAO-CHIH CHIU（邱昭志） CHARLES SCHWAB（嘉信理财） CHARMOY & CHARMOY LLC（查莫伊及查莫伊有限责任公司） CHASE BANK（大通银行） CHEN XIN XIN（陈欣欣） CHENGLONG WANG（王成龙） CHENXI WANG（王晨曦） CHI WAI KWOK（郭志伟） CHIESA SHAHINIAN & GIANTOMASI PC（基耶萨·沙希尼安及贾恩托马西专业公司） CHINA GOLDEN SPRING GROUP (HONG KONG) LIMITED（中国金泉集团〈香港〉有限公司） CHONG SHEN RAPHANELLA（沈冲·拉法内拉） CHRIS LEE（克里斯·李） CHRISTINE CHEN（克里斯汀·陈） CHRISTODOULOS G. VASSILIADES & CO. LLC（克里斯托杜洛斯·G·瓦西利亚德斯及公司有限责任公司） CHUAN LING YANG（杨传玲） CHUANG XIN LTD.（创新有限公司） CHUI KUK WU（吴翠菊） CHUNFENG XIA（夏春风） CHUNHUI SONG（宋春晖） CI CHEN（陈慈） CIBC INC. (D/B/A CIBC)（CIBC公司，以CIBC名义营业） CINDY ZHANG（辛迪·张） CITIBANK（花旗银行） CITIZENS FINANCIAL GROUP, INC.（公民金融集团公司） CLARK HILL PLC（克拉克·希尔专业有限责任公司） CLAYMAN & ROSENBERG LLP（克莱曼及罗森伯格律师事务所） CLAYMAN ROSENBERG KIRSHNER & LINDER LLP（克莱曼·罗森伯格·基什纳及林德律师事务所） COHN BIRNBAUM & SHEA P.C.（科恩·伯恩鲍姆及谢伊专业公司） COLDWELL BANKER（考德威尔银行） COMERICA INCORPORATED (D/B/A COMERICA BANK)（科美利加公司，以科美利加银行名义营业） COMPASS, INC.（康帕斯公司） COUNSEL PRESS INC.（律师出版社公司） CRANE ADVISORY GROUP LLC（克兰咨询集团有限责任公司） CREATIVE APEX INVESTMENTS LIMITED（创意顶峰投资有限公司） CRYSTAL BREEZE INVESTMENTS LIMITED（水晶清风投资有限公司）\n\nCUI ZHU LI（崔竹丽） DANIEL PODHASKIE（丹尼尔·波达斯基） DANIEL S. ALTER（丹尼尔·S·奥尔特） DANYU LIN（林丹玉） DAVID FALLON（大卫·法伦） DAWN STATE LIMITED（黎明州有限公司） DBS BANK LTD.（星展银行有限公司） DEFENG CAO（曹德峰） DELTEC BANK & TRUST LIMITED（德尔泰克银行及信托有限公司） DENG LI（邓丽） DIME COMMUNITY BANK（迪姆社区银行） DING G. WANG A/K/A DINGGANG WANG（王定刚，又名 DINGGANG WANG） DING QIANG SHEN（沈定强） DONGNA FANG（方东娜） DU JIAN YI（杜建义） DWF LLP（DWF律师事务所） EAST WEST BANCORP, INC.（东西银行集团公司） EAST WEST BANK（东西银行） EASTERN PROFIT CORPORATION LIMITED（东方利润有限公司） EDMISTON AND COMPANY LIMITED（埃德米斯顿及公司有限公司） EDUARDO EURNEKIAN（爱德华多·尤尔内基安） EHSAN MASUD（埃桑·马苏德） ELITE WELL GLOBAL LIMITED（精英环球有限公司） ELLIOTT KWOK（艾略特·郭） LEVINE & JAROSLAW LLP（莱文及雅罗斯拉夫律师事务所） EMILE P DE NEREE（埃米尔·P·德内雷） EMPIRE GROWTH HOLDINGS（帝国增长控股） ENGINEERING OPERATIONS AND CERTIFICATION SERVICES, LLC（工程运营及认证服务有限责任公司） EPIQ CORPORATE RESTRUCTURING, LLC（Epiq公司重组有限责任公司） ERIC GOLDSMITH MD, LLC（埃里克·戈德史密斯医学博士有限责任公司） ERNST & YOUNG LLP（安永律师事务所） FAN BINGBING（范冰冰） FAN JING（范静） FEIFEI MA（马菲菲） FENG PENG RELLOS（冯鹏·雷洛斯） FENG ZHU（朱峰） FENGGUO LI（李凤国） FIONA YU（菲奥娜·余） FIRST ABU DHABI BANK（第一阿布扎比银行） FIRST REPUBLIC BANK（第一共和国银行） FIRSTBANK PUERTO RICO（波多黎各第一银行） FORBES HARE（福布斯·黑尔） FREEDOM MEDIA VENTURES LTD（自由媒体风险投资有限公司） FUNGWAN TRADING INC.（丰运贸易公司） FUNING ZHANG（张福宁） G CLUB OPERATIONS LLC（G俱乐部运营有限责任公司） G CLUB US OPERATIONS INC.（G俱乐部美国运营公司） G CLUB US OPERATIONS LLC（G俱乐部美国运营有限责任公司） G FASHION LLC（G时尚有限责任公司） G FASHION US OPERATIONS INC.（G时尚美国运营公司） G LIVE, LLC（G直播有限责任公司） G NEWS LLC（G新闻有限责任公司） G TRANSLATORS PTY LTD（G翻译有限公司） GANFER SHORE LEEDS & ZAUDERER（甘弗·肖尔·利兹及扎德勒律师事务所） GAO BINGCHEN（高炳臣） GBROADCAST, LLC（G广播有限责任公司） G-CLUB（G俱乐部）\n\nG-CLUB INVESTMENTS LIMITED（G俱乐部投资有限公司） G-EDU INC.（G教育公司） GEORGE L. SU（乔治·L·苏） GETTR USA（GETTR美国） GFASHION MEDIA GROUP INC.（G时尚媒体集团公司） GFNY, INC（GFNY公司） GINNEL ASSOCIATES, INC. (D/B/A GINNEL REAL ESTATE)（金内尔联合公司，以金内尔房地产名义营业） GLENN MELLOR（格伦·梅勒） GLOBALIST INTERNATIONAL LIMITED（全球主义者国际有限公司） GMUSIC（G音乐） GNEWS LLC（G新闻有限责任公司） GNEWS MEDIA GROUP INC.（G新闻媒体集团公司） GOLDFARB & HUCK ROTH RIOJAS, PLLC（戈德法布及赫克·罗斯·里奥哈斯专业有限责任公司） GORDON & REES SCULLY MANSUKHANI LLP（戈登及里斯·斯卡利·曼苏哈尼律师事务所） GPOSTS LLC（G帖子有限责任公司） GREEN & SKLARZ LLC（格林及斯克拉兹有限责任公司） GREENBERG TRAURIG, LLP（格林伯格·特劳里格律师事务所） GREENWICH LAND LLC（格林威治土地有限责任公司） GS SECURITY SOLUTIONS, INC.（GS安保解决方案公司） G-TRANSLATORS PTY LTD（G翻译有限公司） GTV MEDIA GROUP, INC.（GTV媒体集团公司） GUI LIN GAO（高桂林） GUO LIJIE（郭丽杰） GUO MEDIA（郭媒体） GUO WENOUN（郭文农） GUO WENPING（郭文平） GUOFENG WAN（万国锋） GUY PETRILLO（盖伊·彼得里洛） GWGOPNZ LIMITED（GWGOPNZ有限公司） HAI YAO（姚海） HAIHONG WANG（王海红） HAILING SHENG（盛海玲） HAMILTON CAPITAL HOLDINGS INC（汉密尔顿资本控股公司） HAMILTON M&A FUND SP（汉密尔顿并购基金SP） HAMILTON OPPORTUNITY FUND SPC（汉密尔顿机会基金SPC） HAN CHUNGUANG（韩春光） HANQIANG LIN（林汉强） HAO HAIDONG（郝海东） HAO LI（李浩） HAO ZHANG（张浩） HAOYU WANG（王浩宇） HARCUS PARKER LTD.（哈克斯·帕克有限公司） HARNEY WESTWOOD AND RIEGELS LP（哈尼·韦斯特伍德及里格尔斯有限合伙） HCHK PROPERTY MANAGEMENT, INC.（HCHK物业管理公司） HCHK TECHNOLOGIES, INC.（HCHK科技公司） HCHK TECHNOLOGIES, LLC（HCHK科技有限责任公司） HE BEI YUE HUA ZHUANG SHI GONG CHENG LTD.（河北悦华装饰工程有限公司） HEAD WIN GROUP LIMITED（领胜集团有限公司） HELEN MANIS（海伦·马尼斯） HENAN YUDA（河南豫达） HERBERT SMITH FREEHILLS NEW YORK LLP（赫伯特·史密斯·自由希尔斯纽约律师事务所） HERO GRAND LIMITED（宏大英雄有限公司） HHS CAPITAL INC.（HHS资本公司） HIBERNIA NATIONAL BANK（希伯尼亚国家银行） HIDETOSHI FUJIWARA（藤原秀俊） HIMALAYA EMBASSY（喜马拉雅大使馆）\n\nHIMALAYA EXCHANGE（喜马拉雅交易所） HIMALAYA FEDERAL RESERVE（喜马拉雅联邦储备） HIMALAYA INTERNATIONAL CLEARING LTD.（喜马拉雅国际清算有限公司） HIMALAYA INTERNATIONAL FINANCIAL GROUP LTD（喜马拉雅国际金融集团有限公司） HIMALAYA INTERNATIONAL PAYMENTS LTD.（喜马拉雅国际支付有限公司） HIMALAYA INTERNATIONAL RESERVES LTD.（喜马拉雅国际储备有限公司） HIMALAYA INVESTMENT LLC（喜马拉雅投资有限责任公司） HIMALAYA NEW WORLD INC.（喜马拉雅新世界公司） HIMALAYA SUPERVISORY ORGANIZATION（喜马拉雅监督组织） HIMALAYA VENTURES LLC（喜马拉雅风险投资有限责任公司） HING CH NGOK（吴庆） HIU LAAM HAAM（咸晓林） HIU SING CHAN（陈晓星） HODGSON RUSS（霍奇森·拉斯律师事务所） HOLY CITY（圣城） HONG KONG VENTURES, LTD.（香港风险投资有限公司） HONG KONG INTERNATIONAL FUNDS INVESTMENTS LIMITED（香港国际基金投资有限公司） HONG QI QU JIAN SHE GROUP, LTD.（红旗区建设集团有限公司） HONG QIU（洪秋） HONG ZENG（曾红） HONGWEI FU（傅宏伟） HONGXIA XU（徐红霞） HONGXIN ASH（洪欣·阿什） HSBC（汇丰银行） HSBC BANK USA（汇丰美国银行） HUA AN XIE（谢华安） HUANG YAO（黄尧） HUDSON DIAMOND HOLDING INC.（哈德逊钻石控股公司） HUDSON DIAMOND HOLDING LLC（哈德逊钻石控股有限责任公司） HUDSON DIAMOND LLC（哈德逊钻石有限责任公司） HUDSON DIAMOND NY LLC（哈德逊钻石纽约有限责任公司） HUI JIN（惠金） HUI JIN（惠金） HUK TRADING INC.（HUK贸易公司） INFINITE INCREASE LIMITED（无限增长有限公司） INFINITUM DEVELOPMENTS LIMITED（无限开发有限公司） INFINITY TREASURY MANAGEMENT INC.（无限财资管理公司） INSIGHT CAPITAL（洞察资本） INSIGHT PHOENIX FUND（洞察凤凰基金） INVESTORS BANK（投资者银行） ISRAEL DISCOUNT BANK OF NEW YORK（纽约以色列贴现银行） IVEY, BARNUM & O'MARA LLC（艾维·巴纳姆及奥马拉有限责任公司） JACK S. LIPSON（杰克·S·利普森） JAMES PIZZARUSO（詹姆斯·皮扎鲁索） JANOVER LLC（贾诺弗有限责任公司） JAPAN HIMALAYA LEAGUE, INC.（日本喜马拉雅联盟公司） JASON MILLER（杰森·米勒） JENNER & BLOCK LLP（詹纳及布洛克律师事务所） JENNIFER FANGFANG DING（詹妮弗·芳芳·丁） JENNIFER MERCURIO（詹妮弗·默丘里奥） JENNY LI（珍妮·李） JESSE BROWN（杰西·布朗） JESSICA MASTROGIOVANNI（杰西卡·马斯特罗焦万尼） JIA LI WANG（王佳丽） JIA YANG（杨佳） JIA YANG LI（李佳阳） JIAHUI LIU（刘佳慧）\n\nJIAMEI LU（卢佳美） JIAMING LIU（刘嘉明） JIAN FAN（范建） JIAN HUA ZHANG（张建华） JIAN ZHONG HU（胡建忠） JIANG SU PROVINCE JIAN GONG GROUP LTD BEIJING BRANCH（江苏省建工集团有限公司北京分公司） JIANG YUNFU BE（江云富·贝） JIANHU YI（易建湖） JIANHUA ZHENG（郑建华） JIANMIN HE（何建民） JIANSHENGXIE AND JIEFU ZHENG（谢建生和郑杰夫） JINFENG WU（吴金凤） JING GENG（耿静） JING WU（吴静） JINLAN YAN（严金兰） JIRONG ZHANG（张吉荣） JOHN S LAU（约翰·S·刘） JONATHAN YOUNG（乔纳森·杨） JOSHUA I. SHERMAN（约书亚·I·舍曼） JOYORD SPORTSWEAR LIMITED（卓雅体育用品有限公司） JPMORGAN CHASE BANK, N.A.（摩根大通银行，全国协会） JUMBO CENTURY LIMITED（巨世纪有限公司） JUN CHEN（陈军） JUN LIU（刘军） JUN QIAO（乔军） JUN YUN ZHANG（张俊云） JUNE SHI（石琼） KAEN LIU（刘恺恩） KAIXIN HONG（洪凯欣） KAN CHAN（陈侃） KARIN MAISTRELLO（卡琳·迈斯特雷洛） KATHLEEN SLOANE（凯瑟琳·斯隆） KERCSMAR FELTUS & COLLINS PLLC（克尔克斯马尔·费尔图斯及柯林斯专业有限责任公司） KEYI ZIKLIE（克伊·齐克利） KIM THONG LEE（李金桐） KUI CHENG（程奎） KYLE BASS（凯尔·巴斯） LALIVE SA（拉莱夫股份公司） LAN GU（顾岚） LAN LIN（林岚） LAO JIANG（老姜） LAW FIRM OF CALLARI PARTNERS, LLC（卡拉里合伙人律师事务所有限责任公司） LAW OFFICE OF RICHARD E. SIGNORELLI（理查德·E·西尼奥雷利律师事务所） LAWALL & MITCHELL, LLC（劳沃尔及米切尔有限责任公司） LAZARE POTTER GIACOVAS & MOYLE（拉扎尔·波特·贾科瓦斯及莫伊尔律师事务所） LEADING SHINE LIMITED（领耀有限公司） LEADING SHINE NY LTD（领耀纽约有限公司） LEE CHU（李初） LEE VARTAN（李·瓦尔坦） LEONARD SCUDDER（伦纳德·斯卡德） LEXINGTON PROPERTY AND STAFFING INC.（列克星敦物业及人力资源公司） LI LIU（刘丽） LI LONG（李龙） LI TANG（唐丽） LI ZHANG（张丽） LIANG LIU（刘亮）\n\nLIANYING SU（苏联英） LIBERTY JET MANAGEMENT（自由喷气机管理公司） LIEHONG ZHUANG（庄烈红） LIHONG \"SARA\" WEI LAFRENZ（魏丽红“萨拉”·拉弗伦茨） LIHONG WEI LAFRENZ (AKA SARA WEI)（魏丽红·拉弗伦茨，又名 SARA WEI） LIMARIE REYES（利马里·雷耶斯） LIN DANG（党林） LIN XIN（林欣） LINDA HE CHEUNG（张何琳达） LINWAN \"IRENE\" FENG（冯林婉“艾琳”） LIU DONGFANG（刘东方） LOGAN CHENG (F/K/A SHUIYAN CHENG)（罗根·程，原名 SHUIYAN CHENG） LONG GATE LIMITED（长龙门有限公司） M&T BANK（M&T银行） MA XINGCHAO（马兴超） MACARON LIMITED（马卡龙有限公司） MACDONALD MANUFACTURERS AND TRADERS TRUST COMPANY (D/B/A M & T BANK)（麦克唐纳制造商及贸易商信托公司，以M & T银行名义营业） MAR-A-LAGO（海湖庄园） MARCUM LLP（马库姆律师事务所） MARTHA JEFFERY（玛莎·杰弗里） MARY DOWDLE (A/K/A MUFFIN DOWDLE)（玛丽·道德尔，又名 MUFFIN DOWDLE） MARY JIANG（江玛丽） MAUNAKAI CAPITAL（莫纳凯资本） MAX FEI（马克斯·费） MAX KRASNER（马克斯·克拉斯纳） MAYWIND TRADING LLC（五月风贸易有限责任公司） MCELROY, DEUTSCH, MULVANEY & CARPENTER, LLP（麦克尔罗伊、多伊奇、马尔瓦尼及卡彭特律师事务所） MEDICAL SUPPLY SYSTEM INTERNATIONAL LLC（国际医疗供应系统有限责任公司） MEDICI BANK INTERNATIONAL LLC（美第奇国际银行有限责任公司） MEI KUEN KWOK（郭美娟） MEIEN KIKUCHI（菊池美恩） MEISTER SEELIG & FEIN PLLC（迈斯特·西利格及费恩专业有限责任公司） MELISSA FRANCIS（梅丽莎·弗朗西斯） MELISSA MENDEZ（梅丽莎·门德斯） MENGYAO HE（何梦瑶） MERCANTILE BANK INTERNATIONAL CORP.（商业国际银行公司） MERCANTILE GLOBAL HOLDINGS, INC.（商业全球控股公司） METROPOLITAN COMMERCIAL BANK AND/OR METROPOLITAN BANK HOLDING CORP.（大都会商业银行及／或大都会银行控股公司） MIHO NISHIMURA（西村美穗） MILES GUO（郭文贵） MILES GWOK（郭文贵） MIMAII NZ LIMITED（米迈新西兰有限公司） MIN YANG（杨敏） MING WU（吴明） MINGHUA ZHANG（张明华） MINGRUI ZHAO（赵明瑞） MOA-FU（莫阿富） MORGAN STANLEY（摩根士丹利） MORITT HOCK & HAMROFF（莫里特·霍克及汉罗夫律师事务所） MORVILLO ABRAMOWITZ GRAND IASON & ANELLO PC（莫维洛·艾布拉莫维茨·格兰德·伊亚松及阿内洛专业公司） MURTHA CULLINA LLP（默萨·库利纳律师事务所） NADEEM AKBAR（纳迪姆·阿克巴尔） NATIONAL AUSTRALIA BANK LIMITED（澳大利亚国民银行有限公司） NEW DYNAMIC DEVELOPMENT LIMITED（新动力发展有限公司） NEW FEDERAL STATE OF CHINA（新中国联邦）\n\nNEW TREASURE LLC（新宝藏有限责任公司） NEW YORK MOS HIMALAYA LLC（纽约MOS喜马拉雅有限责任公司） NEXT TYCOON INVESTMENTS LIMITED（下一大亨投资有限公司） NICHOLAS F. SAVIO（尼古拉斯·F·萨维奥） NING LI（李宁） NING ZHAO（赵宁） NOBLE FAME GLOBAL LIMITED（名望全球有限公司） NODAL PARTNERS, LLC（节点合伙人有限责任公司） NOVELTY HILL LTD.（新奇山有限公司） NRT NEW ENGLAND LLC (D/B/A COLDWELL BANKER RESIDENTIAL BROKERAGE)（NRT新英格兰有限责任公司，以考德威尔银行住宅经纪名义营业） NUOXI LIU（刘诺曦） NYC DEPT OF FINANCE（纽约市财政局） O'MELVENY & MYERS LLP（欧麦文及迈尔斯律师事务所） O'NEAL WEBSTER（奥尼尔·韦伯斯特） OASIS TECH LTD（绿洲科技有限公司） OGIER（奥杰律师事务所） OLINA CLEMENS（奥利娜·克莱门斯） OPEN BANK（开放银行） O'SULLIVAN MCCORMACK JENSEN & BLISS PC（奥沙利文·麦考马克·詹森及布利斯专业公司） PACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P.（太平洋联盟亚洲机会基金有限合伙） PACIFIC ALLIANCE ASIA OPPORTUNITY FUND L.P.（太平洋联盟亚洲机会基金有限合伙） PALLAS PARTNER LLP（帕拉斯合伙人律师事务所） PAUL WEISS（保罗·韦斯律师事务所） PEILUN HU（胡佩伦） PENGCHENG ZHANG（张鹏程） PETRILLO KLEIN & BOXER LLP（彼得里洛·克莱因及博克瑟律师事务所） PHILLIPS NIZER LLP（菲利普斯·尼泽律师事务所） PHOENIX CREW IC LIMITED（凤凰船员IC有限公司） PILLSBURY WINTHROP SHAW PITTMAN LLP（皮尔斯伯里·温思罗普·肖·皮特曼律师事务所） PIXSHOW FILM INC.（像秀电影公司） PRIME TRUST LLC（普莱姆信托有限责任公司） PULLMAN & COMLEY, LLC（普尔曼及科姆利有限责任公司） QIANG CHENG（程强） QIANG FU（傅强） QIN YU（于琴） QING \"SERENA\" CAI（蔡青“塞雷娜”） QINGTIAN YUAN（袁庆田） QIONG BIN FU（傅琼斌） QIONGGUI YAN（严琼桂） QIQHUA FAN（范启华） QIU YU（余秋） QIURIA LI（李秋丽亚） QU GUOJIAO（屈国娇） QUIJU JIA（贾曲菊） RAICH ENDE MALTER CO. LLP (AKA RAICH ENDE MALTER & COMPANY)（雷奇·恩德·马尔特公司律师事务所，又名 RAICH ENDE MALTER & COMPANY） RANDAZZA LEGAL GROUP, PLLC（兰达扎法律集团专业有限责任公司） RBB BANCORP AND/OR ROYAL BUSINESS BANK（RBB银行集团及／或皇家商业银行） REDFIN CORPORATION（红鳍公司） RENFENG SHI（石仁凤） ROBINSON & COLE LLP（罗宾逊及科尔律师事务所） RONG HU（胡荣） RONG JIANG（江荣） RONG ZHANG（张荣） RONGLIANG STARKS（荣亮·斯塔克斯） ROSCALITAR2（罗斯卡利塔尔2） ROSS HEINEMEYER（罗斯·海内迈耶）\n\nROY D. SIMON（罗伊·D·西蒙） RUIZHENG AN（安瑞征） RULE OF LAW FOUNDATION III（法治基金会III） RULE OF LAW SOCIETY IV INC（法治协会IV公司） RUQUIN WANG（王茹琴） RYAN CHENGRAN ZHANG（张成然·瑞安） SAIL VICTORY LIMITED（航帆胜利有限公司） SAMUEL DAN NUNBERG（塞缪尔·丹·农伯格） SANTANDER BANK, N. A.（桑坦德银行，全国协会） SARA WEI (A/K/A LIHONG WEI LAFRENZ)（萨拉·魏，又名 LIHONG WEI LAFRENZ） SARACA MEDIA GROUP, INC.（萨拉卡媒体集团公司） SAVIO LAW LLC（萨维奥法律有限责任公司） SAXE DOERNBERGER & VITA, P.C.（萨克斯·多恩伯格及维塔专业公司） SCHULMAN BHATTACHARYA, LLC（舒尔曼·巴塔查里亚有限责任公司） SCOTT BARNETT（斯科特·巴尼特） SEACOAST NATIONAL BANK（海岸国家银行） SELAS MONTBRIAL AVOCATS（塞拉斯·蒙布里亚尔律师事务所） SEVEN MISSION GROUP LLC（七项使命集团有限责任公司） SHANE D SHOOK（肖恩·D·舒克） SHAO HONG CHIU（邱少红） SHAOBING LI（李少兵） SHAPIRO ARATO BACH LLP（夏皮罗·阿拉托·巴赫律师事务所） SHENGJIE FU（傅胜杰） SHERRY-NETHERLAND, INC.（谢里-荷兰公司） SHI JIA ZHUANG ZHEN YUAN JIAN ZHU AN ZHUANG GONG CHENG LTD BEJING FIRST（石家庄振源建筑安装工程有限公司北京第一） SHIBIN ZHANG（张世斌） SHIN HSIN YU（俞欣欣） SHINY ACE INNOVATION CO LTD（闪耀王牌创新有限公司） SHINY ACE LIMITED（闪耀王牌有限公司） SHINY TIMES LTD.（闪耀时代有限公司） SHIPMAN AND GOODWIN（希普曼及古德温律师事务所） SHIPMAN, SHAIKEN & SCHWEFEL, LLC（希普曼、谢肯及施韦费尔有限责任公司） SHIQI WANG（王诗琪） SHIYUAN ZHANG（张世元） SHIZHONG ZHANG（张世忠） SHUANG WANG（王爽） SHUNJUN LI（李顺军） SIGNATURE BANK（签名银行） SILVERGATE BANK（银门银行） SIRIUS NETWORKING INC.（天狼星网络公司） SONGYI CHEN（陈松毅） SOTHEBY'S INTERNATIONAL REALTY（苏富比国际房地产） SOTHEBY'S INTERNATIONAL REALTY AFFILIATES LLC（苏富比国际房地产关联公司有限责任公司） SPIRIT CHARTER INVESTMENT LIMITED（精神宪章投资有限公司） SPOTIFY TECHNOLOGY S.A.（Spotify科技股份公司） SPOTIFY USA, INC.（Spotify美国公司） STANDARD CHARTERED BANK（渣打银行） STARLING BANK LTD（椋鸟银行有限公司） STEPHEN WONG（黄斯蒂芬） STEVE BANNON（史蒂夫·班农） STEVENSON WONG（史蒂文森·黄） STOKES LAWRENCE, PS（斯托克斯·劳伦斯专业服务公司） STOKESBURY & FINGOLD, LLC（斯托克斯伯里及芬戈尔德有限责任公司） STRATEGIC VISION LLC（战略愿景有限责任公司） TAIXIN FU（傅泰新） TAKAHASHI HIROYUKI（高桥博之）\n\nTALHA ZOBAIR（塔尔哈·佐拜尔） TAO AN（安涛） TAO ZHANG（张涛） TAURUS FUND LLC（金牛基金有限责任公司） TAURUS MANAGEMENT LLC（金牛管理有限责任公司） TD BANK, N.A.（道明银行，全国协会） TELI CHEN（陈特丽） THE BANK OF PRINCETON（普林斯顿银行） THE CASPER FIRM（卡斯珀律师事务所） THE FIRST BANK OF GREENWICH（格林威治第一银行） THE FRANCIS FIRM PLLC（弗朗西斯律师事务所专业有限责任公司） THE LAW OFFICES OF RAFAEL A. VARGAS（拉斐尔·A·巴尔加斯律师事务所） THE SHERRY-NETHERLAND HOTEL（谢里-荷兰酒店） THE SHERRY-NETHERLAND, INC.（谢里-荷兰公司） THOMAS RAGLAND（托马斯·拉格兰德） THREE TREASURE LLC（三宝有限责任公司） TIAN LIANG（梁天） TINGYI WEI（魏廷义） TM PRIMROSE LIMITED（TM报春花有限公司） TONG LE INTERNATIIONAL TRADING CO., LTD.（通乐国际贸易有限公司） TROUTMAN PEPPER HAMILTON SANDERS LLP（特劳特曼·佩珀·汉密尔顿·桑德斯律师事务所） TROY LAW PLLC（特洛伊法律专业有限责任公司） U.S. BANK NATIONAL ASSOCIATION（美国银行全国协会） U.S. LEGAL SUPPORT, INC.（美国法律支持公司） UBS AG（瑞银集团股份公司） UBS AG (LONDON BRANCH)（瑞银集团股份公司〈伦敦分行〉） UK HIMALAYA LTD.（英国喜马拉雅有限公司） UNA MANYEE WILKINSON（尤娜·曼伊·威尔金森） UNITED STATES OF AMERICA（美利坚合众国） UNITEDLEX（联合律法） UPDIKE, KELLY & SPELLACY P.C.（厄普代克、凯利及斯佩拉西专业公司） US HIMALAYA CAPITAL INC.（美国喜马拉雅资本公司） US HIMALAYA LTD.（美国喜马拉雅有限公司） V.X. CERDA & ASSOCIATES P.A.（V.X.塞尔达及联合专业协会） VERDOLINO & LOWEY（韦尔多利诺及洛伊） VERITEXT（维里文本） VICTOR CERDA（维克托·塞尔达） VOICE OF GUO MEDIA, INC.（郭媒体之声公司） VX CERDA & ASSOCIATES（VX塞尔达及联合公司） WA&HF LLC（WA&HF有限责任公司） WANCI JIAO（焦万慈） WARD & BERRY, PLLC（沃德及贝里专业有限责任公司） WARREN LAW GROUP（沃伦法律集团） WEI HONG XIE（谢伟红） WEI SHE（佘伟） WEI ZHANG（张伟） WEICAN (\"WATSON\") MENG（孟维灿“沃森”） WEIGUO SUN（孙卫国） WEIWEI QIAN（钱巍巍） WEIXIANG GE（葛伟祥） WEIYI WANG（王伟毅） WELL ORIGIN LTD.（良源有限公司） WEN LIN（林文） WENCONG WANG（王文聪） WENFENG HU（胡文峰） WENG（翁）\n\nWENHUA GONG（龚文华） WHITECROFT SHORE LIMITED（白崖海岸有限公司） WHITMAN BREED ABBOTT & MORGAN LLC（惠特曼·布里德·阿博特及摩根有限责任公司） WILLIAM BRADLEY WENDEL（威廉·布拉德利·温德尔） WILLIAM GERTZ（威廉·格茨） WILLIAM JE (JE KIN MING)（威廉·谢〈谢建明〉） WILLIAMS & CONNOLLY（威廉姆斯及康诺利律师事务所） WILSON ELSER MOSKOWITZ EDELMAN & DICKER LLP（威尔逊·埃尔瑟·莫斯科维茨·埃德尔曼及迪克尔律师事务所） WOLF HALDENSTEIN ADLER FREEMAN & HERZ LLP（沃尔夫·哈尔登斯坦·阿德勒·弗里曼及赫茨律师事务所） WORLD CENTURY LIMITED（世界世纪有限公司） WORLDWIDE OPPORTUNITY HOLDINGS LIMITED（全球机会控股有限公司） WU ZHENG（吴峥） XIA CHUNFENG（夏春风） XIANHONG ZHANG（张先红） XIAO HUANG（黄晓） XIAO RUI WANG（王小瑞） XIAO YAN ZHU（朱晓燕） XIAODAN WANG（王晓丹） XIAOLAN ZHAO（赵小兰） XIAOLI MA（马小丽） XIAOLI XU（徐小丽） XIAOMEI ZHAO（赵小梅） XIAOMING LIU（刘晓明） XIAOXIAO LIN（林晓晓） XIAOYAN BA（巴晓燕） XILI ZHAI（翟西丽） XIN LI（李欣） XINGYU YAN（严星宇） XINHUI LIAO（廖欣慧） XINRONG LI（李欣荣） XIQUI (\"BOB\") FU（傅希曲“鲍勃”） XIULING TANG（唐秀玲） XUEHAI LIU（刘学海） XUN DENG（邓勋） YA LI（李亚） YACHTZOO SARL（游艇动物园有限责任公司） YAFAN CHANG（常亚凡） YAN CHUN LIU（刘彦春） YAN GAO（高燕） YAN HUANG（黄岩） YAN LIU（刘燕） YANCHENG CHEN（陈燕成） YANG HAI（杨海） YANG JUN ZHENG（郑杨军） YANG LAN（杨澜） YANG YANG（杨洋） YANKWITT LLP（扬克维特律师事务所） YANMING WANG（王延明） YANPING WANG（王艳萍） YANYUN REN（任艳云） YAZ QINGUA（亚兹·青瓦） YELIANG XIA（夏业良） YI LI（李毅） YI LIN（林毅） YI WEN（文怡） YI ZHAO（赵毅）\n\nYI ZHOU YIMING ZHANG YING LIU YONG CHUN LI YONG ZHANG YONGBING ZHANG YONGPING YAN YOSSI ALMANI YOUTUBE, LLC YU XIA LI YUAN ZHOU YUANLIN LIU YUE HUA ZHU SHI YUE ZHOU YUHONG PEI YUJIA WANG YUK MOEY MARY YAP YUKY YUN LIU YULIN YAO YUMEI HU YUNFA WANG YUNTENG LU YUNXIA WU YUXIANG CHEN & JIA YOU JT TEN YVETTE WANG ZEICHNER ELLMAN & KRAUSE LLP ZEISLER & ZEISLER, P.C. ZHANG WEI ZHENG RUI HE ZHENG WU（亦称 BRUNO WA）ZHENGHUA SHEN ZHENGJUN DONG ZHENPENG LI ZHIXUAM LI ZHIZHE “FRANK” DONG ZHONGYI MA ZHOU BAOJIN ZHOU HAI YANG ZHUOER “JOE” WANG ZI YE ZIBA LIMITED ZIHAN LIU ZIKUN WANG\n\n附件 1\n\nCalascibetta 先生和 Gibson 先生的简历\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 64 of 67\n\nANTHONY CALASCIBETTA（安东尼·卡拉西贝塔）\n\n732.243.7389　ANTHONY.CALASCIBETTA@EISNERAMPER.COM　合伙人　EISNER ADVISORY GROUP LLC（艾斯纳咨询集团有限责任公司）\n\nAnthony Calascibetta（安东尼·卡拉西贝塔）为财务咨询服务组的合伙人，拥有超过 40 年的公共会计及咨询经验。作为行业专家，Tony 就破产案件、诉讼事项、向债权人委员会及个别债权人、Chapter 7 & 11 trustees、占有中的债务人及破产审查员提供财务及相关咨询服务。\n\nTony 还曾获任命为破产审查员、Chapter 7 trustee、Chapter 11 trustee、计划受托人、财务代理人及未来石棉索赔代表。他曾协助受托人及其律师进行法务及欺诈调查、Rule 2004 调查，并协助制定重组计划。其在多个行业开展诉讼咨询工作的经验包括涉及白领犯罪、购买价争议、违约、欺诈性财务报告及损害赔偿计算、兼并与收购、税务调查、环境评估及资产剥离的案件。\n\nTony 曾就商业欺诈、市政破产、常见欺诈计划以及查找隐匿资产等主题，向律师及其他专业人士授课，包括在 National Association of Federal Equity Receivers Offshore Conference（联邦衡平接管人全国协会离岸会议）、New Jersey Society of Certified Public Accountants（新泽西州注册会计师协会）及 National Conference of Bankruptcy Judges（全国破产法官会议）授课。\n\n专长\n\n- 破产与重组\n- 受托人服务\n- 债权人代理\n- 调查\n- 大规模侵权\n\n资格/教育\n\n- 注册会计师（CPA）\n- 注册重整专业人士（CTP）\n- 注册财务法务专家（CFF）\n- Iona College（艾奥纳学院）：工商管理学士\n\n协会会员资格\n\n- American Institute of Certified Public Accountants（美国注册会计师协会）\n- New Jersey Society of Certified Public Accountants（新泽西州注册会计师协会）\n- New York State Society of Certified Public Accountants（纽约州注册会计师协会）\n- Association of Insolvency & Restructuring Advisors（破产与重组顾问协会）\n- American Bankruptcy Institute（美国破产协会）\n- Association of Certified Fraud Examiners（注册舞弊审查师协会）\n- Turnaround Management Association（重整管理协会）\n- National Association of Federal Equity Receivers（联邦衡平接管人全国协会）\n\nCase 22-50073 Doc 2282 Filed 10/24/23 Entered 10/24/23 12:31:24 Page 65 of 67\n\nEisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）\n\n111 Wood Avenue South Iselin, NJ 08830-2700　电话 732.243.7000　传真 732.951.7400　www.eisneramper.com\n\nAnthony R. Calascibetta, CPA, CFF CTP（安东尼·R·卡拉西贝塔，CPA、CFF、CTP）\n\n财务咨询服务业务合伙人　Anthony.calascibetta@eisneramper.com　办公电话：732.243.7389　手机：732‐685‐8899\n\n受托人及清算服务经验：\n\nChapter 11、Chapter 7 及其他受托职责委任\n\n- Allied Healthcare Services, Inc.（Chapter 7 Trustee 的会计师）\n- Artra, Inc.（未来石棉索赔代表）\n- Aspect Computer Corporation（Chapter 7 Trustee 的会计师）\n- Bentley Auto Sales, Inc.（保管董事/接管人）\n- Burns & Roe Enterprises, Inc.（未来石棉索赔代表）\n- Calypso St. Barth（Chapter 7 Trustee 的会计师）\n- Clinton Nurseries, Inc.（清算受托人）\n- CMX, Inc.（受让人的会计师）\n- Coleco Industries, Inc.（清算受托人的会计师）\n- Collezione Europa U.S.A., Inc.（清算受托人）\n- Component Technologies, Inc.（受让人的会计师）\n- Control Technology Solutions, Inc.（保管人/接管人）\n- Crowther McCall Pattern Company（管理人的会计师）\n- Dooley Electric Company（受让人的会计师）\n- First Jersey Securities, Inc.（Chapter 7 Trustee 的会计师）\n- Headstrong Group, Inc.（Chapter 7 Trustee 的会计师）\n- Hollister Liquidating Trust（清算受托人的会计师）\n- Huntington Telecom, Inc.（Chapter 7 Trustee）\n- Impower, Inc.（清算受托人）\n- Kainos, Inc.（Chapter 7 Trustee 的会计师）\n- New Century Transportation, Inc.（Chapter 7 Trustee 的会计师）\n- Ocean City Yacht Sales, Inc.（Chapter 11 Trustee 的会计师）\n- Precison Customs Coatings, Inc.（清算受托人）\n- Ranger Products Liability Trust（受托人的会计师）\n- Remo Drugs, Inc.（接管人的会计师）\n- Sarasohn Loss Consulting, LLC（Chapter 11 Trustee）\n- Satcon, Inc.（Chapter 7 Trustee 的会计师）\n- Scott Printing Company（财务代理人）\n- Select Nutrition Distributors（清算受托人）\n- Shahzada Khan（Chapter 11 Trustee）\n- Standard Register Creditors Liquidating Trust（受托人）\n- Sterling Optical（清算受托人的会计师）\n- Strategic Technologies, Inc.（Chapter 11 及 Chapter 7 Trustee）\n- Tops Appliance City, Inc.（Chapter 7 Trustee 的会计师）\n- Triangle Transport, Inc.（Chapter 7 Trustee 的会计师）\n- U.S. Mortgage Corp.（审查员及清算受托人）\n- United States Mineral Products Company（Chapter 11 Trustee）\n- WebSci Technologies, Inc.（财务代理人）\n- WHL Liquidating Corp.（计划管理人）\n\n服务范围\n\n- 制定、协调并执行业务运营的结束清理。\n- 协助受托人管理持续运营及结束清理活动。\n- 负责监督运营、制定及实施重组计划。\n- 协调多个地点的运营。\n- 负责评估及监督多个工厂资本改进项目。\n- 谈判并完成占有中的债务人融资/退出融资。\n- 谈判并执行环境修复及技术转让协议。\n- 谈判供应商及雇员合同。\n- 协助谈判并支付多项石棉保险单承保范围和解款项。\n- 谈判应收账款、存货及不动产的出售。\n- 协调、监督并谈判应收账款的收取。\n- 协调欧洲及北美子公司的清算。\n- 协调建筑物、机器、设备、家具及固定装置的拍卖出售。\n- 开展欺诈及法务调查。\n- 审查并回复税务通知。\n- 编制年度及修正后的联邦和州税务申报表。\n- 编制与申请退税有关的税务申报表及其他文件。\n- 索赔审查及管理。\n- 制定案件特定的索赔数据库。\n- 识别索赔差异及异议。\n- 监督并完成索赔的核对及和解。\n- 处理索赔分配及付款。\n- 识别、评估、谈判并和解各类可撤销偏颇清偿诉讼。\n- 识别并分析欺诈性转让。\n- 评估、协调并和解各类诉讼。\n- 专家证人证言。\n\nDANIEL GIBSON（丹尼尔·吉布森）\n\n732.243.7303　DANIEL.GIBSON@EISNERAMPER.COM　合伙人　EISNER ADVISORY GROUP LLC（艾斯纳咨询集团有限责任公司）\n\nDan Gibson（丹·吉布森）为税务合伙人，拥有近 40 年的公共会计经验，其中最近 35 年任职于 EisnerAmper（艾斯纳安珀）。Dan 在广泛行业中为个人及中小型企业提供会计、税务及咨询服务。他的专业领域还包括个人、公司及合伙企业的合规及规划。\n\nDan 专注服务于制造、分销、房地产及服务行业中总收入介于 \\$1M 至 \\$100M 的私人、非公开控股企业。他致力于减轻客户的税务合规及规划负担，以便其能够持续发展业务并实现长期目标。\n\n在从事公共会计职业之前，Dan 曾在 United States Marine Corps（美国海军陆战队）担任中尉四年。他曾就多种主题授课、发表文章并接受采访，包括联邦及新泽西州税法变更、个人/企业税务规划及商业战略。\n\n专长\n\n- 税务\n- 非公开控股企业\n- 个人\n\n资格/教育\n\n- 注册会计师（CPA）\n- 登记代理人（EA）\n- University of Scranton（斯克兰顿大学）\n- Golden Gate University（金门大学）：税务学硕士\n\n协会会员资格\n\n- American Institute of Certified Public Accountants（美国注册会计师协会）\n- New Jersey Society of Certified Public Accountants（新泽西州注册会计师协会）\n- National Association of Enrolled Agents（全国登记代理人协会）","key_entities":["Kwok","Je","Ho Wan Kwok","Guo","Himalaya","Despins","Miles Guo","HCHK","Paul Hastings","CIPA","Yanping Wang","William Je","GTV","Saraca","Himalaya Exchange","GETTR","RICO","Luc Despins","Wang Yanping"],"ecf_references":[],"word_count":18296,"status":"published","published_at":"2023-10-24 00:00:00","created_at":"2023-10-24","updated_at":"2026-08-23 21:56:41"}