{"id":"court_ctb_2424_0","court":"CTB","case_no":"22-50073","doc_number":2424,"sub_number":0,"doc_type":"ORDER","filed_date":null,"title":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION | -------------------------------------------","summary_zh":null,"summary_en":null,"body_en":"## **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n| ------------------------------------------------------      | 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<br>Re: ECF No. 2282 |\n| ------------------------------------------------------<br>x |             |                                          |\n\n## **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; 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 November 28, 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\n3\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. Section 7(a) of the Eisner Advisory Group LLC Standard Terms and Conditions (the \"Standard Terms\") (which are attached to the Engagement Letter) shall be deleted in its entirety. For the avoidance of doubt, nothing in Section 7(b) of the Standard Terms shall preclude EA Group or its personnel from being liable to the Debtors' estates for any compensatory damages.\n\n9. 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\n4\n\n10. 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\n11. The Applicants are authorized and empowered to take all actions necessary to effectuate the relief granted in this Order.\n\n12. The requirements of the Local Bankruptcy Rules are satisfied by the contents of the Application.\n\n13. 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\n14. The terms and conditions of this Order shall be immediately effective and enforceable upon its entry.\n\n15. This Court shall retain jurisdiction with respect to all matters arising from or related to the implementation, interpretation, and enforcement of this Order.\n\nDated at Bridgeport, Connecticut this 7th day of December, 2023.\n\n5","body_zh":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（美国康涅狄格区破产法院布里奇波特分院）\n\n------------------------------------------------------ x\n\n案件： :\n: 第 11 章\nHO WAN KWOK（郭文贵）等， :\n: 案号：22-50073 (JAM)\n债务人。1 :\n:\n: 合并审理\n涉及：ECF No. 2282\n\nx\n根据《破产法典》第 327 条和第 330 条、《联邦破产程序规则》第 2014 条和第 2016 条以及《本地破产规则》第 2014-1 条和第 2016-1 条，授权并批准自 2023 年 10 月 23 日起聘用 EISNER ADVISORY GROUP LLC 作为税务顾问的裁定\n\n经审理第 11 章受托人 Luc A. Despins（下称“第 11 章受托人”）以其在 Ho Wan Kwok（郭文贵，下称“债务人”）、Genever Holdings Corporation（下称“Genever (BVI)”）及 Genever Holdings LLC（下称“Genever (US)”，与 Genever (BVI) 合称为“Genever 债务人”，并与受托人统称为“申请人”）2的第 11 章案件中所指定第 11 章受托人（下称“受托人”）的身份提出的申请，申请授权自 2023 年 10 月 23 日起聘用 Eisner Advisory Group LLC（下称“EA Group”）作为税务顾问（下称“《申请》”）；并经审理 Anthony Calascibetta 的声明（下称“《Calascibetta 声明》”），依据《美国法典》第 11 篇（下称“《破产法典》”）第 327 条和第 330 条、《联邦破产程序规则》（下称“《破产规则》”）第 2014 条和第 2016 条以及《美国康涅狄格区破产法院本地破产程序规则》（下称“《本地破产规则》”）第 2014-1 条和第 2016-1 条，所有内容详见《申请》及聘用函（定义见《申请》）；经审议《申请》及《Calascibetta 声明》；本法院根据 28 U.S.C. §§ 157 和 1334 以及 United States District Court for the District of Connecticut（美国康涅狄格区联邦地区法院）的常规移送命令拥有审理《申请》及其中所请求救济的管辖权；审议《申请》及其中所请求的救济属于根据 28 U.S.C. § 157(b) 规定的核心程序；根据 28 U.S.C. §§ 1408 和 1409，本法院管辖地适当；且本法院认定：(i) 《申请》中所请求的救济符合债务人破产财团、其各自债权人及所有利害关系方的最大利益，(ii) 《申请》和《Calascibetta 声明》中所载之法律和事实依据，以及本法院于 2023 年 11 月 28 日就《申请》举行的听证会记录，构成本裁定所授予救济的正当理由，(iii) EA Group 系《破产法典》第 101(14) 条所定义且为《破产法典》第 327(a) 条所要求的“无利害关系人”，且 (iv) EA Group 未持有亦未代表与债务人破产财团相冲突的利益；且在具体情况下已就《申请》给出了充分且适当的通知；且看似无需再发出其他或进一步通知；且经本法院进行的所有审理程序；且针对本文所请求救济的任何异议均已被撤回或经实质审查后驳回；经审慎考虑并存在充分理由，特此裁定如下：\n\n1 该等第 11 章案件中的债务人为 Ho Wan Kwok（亦称为 Guo Wengui、Miles Guo 和 Miles Kwok 以及诸多其他化名）（纳税人识别号后四位：9595）、Genever Holdings LLC（纳税人识别号后四位：8202）和 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 转交 Ho Wan Kwok 破产财团受托人 Luc A. Despins（仅用于通知与沟通目的）。\n\n2 个人债务人与 Genever 债务人在本文中统称为“债务人”。\n\n1. 《申请》按本文所述予以批准。\n\n2. 授权申请人自 2023 年 10 月 23 日起，按照《申请》、聘用函、《Calascibetta 声明》及本裁定所载条款，聘用 EA Group 作为税务顾问。\n\n3. 授权 EA Group 担任申请人的税务顾问，并提供《申请》中所述之服务。\n\n4. 债务人破产财团应负责支付 EA Group 的报酬并偿付其费用。\n\n5. 应支付给 EA Group 的任何报酬的准许额度，应根据《破产法典》第 330 条和第 331 条、《破产规则》第 2016 条以及《本地破产规则》第 2016-1 条规定的程序确定。\n\n6. EA Group 有权在根据本裁定修改后的聘用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按本文规定接受法院审查，以确保该等补偿的支付符合经本裁定修改后的聘用函条款，并在索赔所涉及的诉讼或和解情况下是合理的；此外，在 EA Group 自身存在恶意、自我交易、违反信义义务（如有）、重大过失或故意不当行为的情况下，EA Group 决不得获得补偿。\n\n7. 如果在以下较早日期之前：(i) 本等第 11 章案件中确认第 11 章计划的裁定被录入（该裁定已成为不再可提起上诉的终审裁定），或 (ii) 关闭本等第 11 章案件的裁定被录入，EA Group 认为其有权基于经本裁定修改后的聘用函项下的补偿义务从债务人破产财团获得任何金额的支付，EA Group 必须向法院提交相关申请，且在法院录入批准支付的裁定之前，债务人破产财团不得向 EA Group 支付任何此类款项。关于 EA Group 根据经本裁定修改后的聘用函就支付补偿请求相关之律师费及开支所寻求偿付的任何款项，律师费及开支的发票和支持性工时记录应包含在 EA Group 向法院提交的申请中，且该等发票和工时记录应受《修订指引》的约束，并根据《破产法典》第 330 条和第 331 条接受破产法院的批准，无论该等律师是否根据《破产法典》第 327 条获得聘用，亦无论该等律师的服务是否符合《破产法典》第 330(a)(3)(C) 条的规定。本款仅旨在明确法院对 EA Group 提出的任何补偿、分摊或费用偿付请求拥有管辖权的期间，而非限制对 EA Group 进行补偿之义务期限的条款。所有利害关系方均保留对 EA Group 提出的任何补偿、分摊或费用偿付要求提出异议的权利。\n\n8. Eisner Advisory Group LLC 标准条款与条件（下称“《标准条款》”，附于聘用函后）第 7(a) 条应予全部删除。为免生疑问，《标准条款》第 7(b) 条的任何内容均不得免除 EA Group 或其人员对债务人破产财团承担任何赔偿性损害赔偿的责任。\n\n9. 除了与 EA Group 经法院批准的补偿支付请求相关的费用外，EA Group 无权就其律师的任何费用、垫付款项和其他支出获得债务人破产财团的偿付。\n\n10. EA Group 在实施其收费费率的任何上调之前，应提前不少于十个工作日通知受托人、债务人、United States Trustee（联邦受托人）以及任何官方委员会的律师，并将该通知提交给法院。\n\n11. 申请人被授权并获赋权采取一切必要行动，以落实本裁定所授予的救济。\n\n12. 《申请》的内容满足《本地破产规则》的要求。\n\n13. 若《申请》、聘用函及《Calascibetta 声明》与本裁定存在不一致之处，应以本裁定的条款为准。\n\n14. 本裁定的条款和条件在录入后立即生效并具有执行力。\n\n15. 本法院对于因本裁定的执行、解释和强制执行而产生或与之相关的全部事项保留管辖权。\n\n日期：2023 年 12 月 7 日，于康涅狄格州布里奇波特","key_entities":["Kwok","Je","Ho Wan Kwok","Guo","Despins","Miles Guo","Paul Hastings"],"ecf_references":[{"doc_number":2282,"court":"CTB"}],"word_count":1443,"status":"published","published_at":null,"created_at":null,"updated_at":"2026-08-23 12:53:21"}