{"id":"court_ctb_250_11","court":"CTB","case_no":"22-50073","doc_number":250,"sub_number":11,"doc_type":"EXHIBIT","filed_date":"2022-03-02","title":"EXHIBIT PAX 11 Email from M. Schindler to S. Pohl and C. Jalbert re V&L's Qualifications (with attachments), dated March","summary_zh":null,"summary_en":null,"body_en":"# **EXHIBIT PAX 11**\n\nEmail from M. Schindler to S. Pohl and C. Jalbert re V&L's Qualifications (with attachments), dated March 2, 2022, and bearing Bates Numbers KWOK00001713-27\n\n#### **Matt Flynn**\n\n| From:<br>Sent: | MaryJo Schindler<br>Wed 3/02/2022 9:48 PM (GMT-00:00)                                                              |\n|----------------|--------------------------------------------------------------------------------------------------------------------|\n| To:            | Pohl, Steven D.; Craig Jalbert                                                                                     |\n| Cc:            | Matt Flynn                                                                                                         |\n| Bee:           |                                                                                                                    |\n| Subject:       | RE: V&L quals                                                                                                      |\n|                | Attachments: VLPC Overview- Business and Individual Advisory Services March 2022 .pdf; CRAIG R<br>JALBERT - CV.pdf |\n\nHi Steve:\n\nAttached please find V&L's Firm overview along with Craig's CV.\n\nThank you and please let me know if you'll need anything further.\n\nMJ\n\nMary Jo Schindler Bailey Verdolino & Lowey, P.C. Certified Public Accountants 124 Washington Street, Suite 101 Foxborough, MA 02035 P 508-543-1720 F 508-543-4114\n\n![](_page_2_Picture_1.jpeg)\n\n## **Verdolino** & **Lowey, P.C. Firm Experience**\n\nVerdolino & Lowey, P.C. (\"V&L\" or the \"Firm\") is organized as a boutique business consulting and accounting firm with forty-seven employees. The Firm is practiced in all facets of advising businesses as well as individuals in financial distress and/or bankruptcy. We provide a full range of services tailored to pursue a course of action that will meet a client's distinct needs and protect their interests, in a cost effective and efficient manner, while maximizing recoveries for our client. The Firm's objective is to extend the value of the business or individual assets and to tactically resolve all outstanding financial issues and obligations. Our consulting and advisory services, as well as our complete back office support provided to clients, are organized in such a manner to assist our clients with navigating through the business and financial issues one faces during a business closure or reorganization, and to provide pre-bankruptcy consulting and analysis services, with a strategic focus on maximizing assets, limiting liabilities and exposure to potential risks, reconciling claims, implementing strategic taxplanning and compliance, and effectively handling all the various issues that will arise and require efficient and effective resolution.\n\nIn providing such services to businesses and individuals, Verdolino & Lowey and its principals have been appointed in numerous fiduciary roles acting as: State and Federal Court Receivers, Transition and Wind-Down Consultants, Officers and Directors, Post Effective Date Fiduciaries, Chapter 11 Trustees, Assignees, Examiners, Liquidating Agents, and Disbursing Agents. In addition, we have been appointed as the Accountants and Financial Advisors and provided Litigation Support to numerous other professionals acting in these same roles. We have been involved in thousands of cases in and out of bankruptcy, including over 500 Chapter 11 operating and/or liquidating cases in over 30 years working with companies and individuals in financial distress or bankruptcy.\n\nIn addition to our vast experience working with distressed businesses and individuals relative to Chapter 11, V&L also provides services for high net-worth families and individuals, such as cash flow planning, complex tax planning and compliance for individuals, trusts and business entities; estate, gift and trust income tax planning and compliance; bankruptcy and insolvency advice, including receiverships and assignments for the benefit of creditors; forensic accounting; and records reconstruction; \"part-time\" CFO services and federal and state political campaign finance reporting. V&L's Principals specialize in customized services for our clients.\n\nV&L is a diverse \"all-inclusive\" turn-key operation, possessing extensive and high-level fiduciary experience, an advanced accounting staff, and seamless back-office operations, as well as exceptional business-advisory and cash management services.\n\n## **Firm Experience, Continued**\n\nV&L is routinely engaged to perform all administrative functions necessary for each unique matter, including but not limited to, bookkeeping and accounting; all tax planning and required filings, compliance and reporting as necessary; reviewing and approving for payment all applications for administrative expenses; and preparation of monthly, quarterly and year-end operating reports. Our distinct staff positions us for an immediate response to all our client's specific needs and projects and allows us to provide a valuable level of service at reasonable rates.\n\nSet forth below please find a sampling of some of our notable individual and business bankruptcy related engagements.\n\n- **D. Drumm**  Chapter11 individual debtor-in-possession was the head of the Anglo Irish Bank prior to its collapse and 2009 nationalization, during which time the debtor fled to US and filed bankruptcy. Our services included but were not limited to the preparation and assembly of bankruptcy schedules and the statement of financial affairs, including financial data collection, compilation, and executory contract review; records retention; UST required reporting; budgets and cash projections; Ch. 11 plan development; preparation of federal and state tax returns; preference analysis and claims administration.\n- **HGRL f/k/a LRG Healthcare,** filed a petition seeking relief under Chapter 11 of the United States Bankruptcy Code and Verdolino & Lowey, PC was subsequently retained by the Debtor as its Wind-Down Consultant. A sampling of services provided were the coordination of financial reporting and related services, including but not limited to managing and reporting upon the liquidity of the Debtor, account management, bankruptcy cash funds tracing analyses, determining, verifying and adjudicating claims, liquidation, selling or abandoning of the assets or any portion of assets of the Debtor, assisting with periodic statements, reports, preparing and coordinating submissions and providing information to the Bankruptcy Court and others, completing final Medicare/Medicaid cost reports, preparing final audits and completion and submission of final federal and state tax filings and local property tax exemption filing and administrative and governance reporting and service\n- **JACKSON, Curtis James** Ill Craig R. Jalbert was appointed as Disbursing Agent by the major creditors supporting the approved Third Amended Chapter 11 Plan of Reorganization in this case, to administer periodic distributions of the Funds pursuant to the Plan and in accordance with the Agreement.\n- **A. Kilberg**  Chapter 11 individual debtor-in-possession owned & operated SBA lending enterprise. The Firm was retained to file schedules, prepare budgets and cash flow analyses along with communicating with creditors, negotiating settlements and winding-down of contracts, as well as assisting the UST office with various projects including preference and insider analyses.\n\n- **The International Golf Club, LLC**  Craig Jalbert was appointed as Chief Restructuring Officer (\"CRO\") for the Debtor and two affiliates to be an independent fiduciary to oversee the filing of the three Chapter 11 cases. Mr. Jalbert oversaw the preparation of filing documents, preparing Statements of Financial Affairs, Schedules, Monthly Operating Reports, sale of the debtors, plan development, communication with creditors and all constituent parties to the case\n\t- **The Northwest Group, LLC**  A Chapter 11 bankruptcy case filed in April 2020 in the SONY. On July 17, 2020, Craig Jalbert was appointed as the sole Independent Manager of the Debtor and an affiliate. Jalbert oversaw the bankruptcy working closely with Debtor's Counsel and the Debtor's Financial Advisor to operate the business, select a stalking horse bidder in a contested process until the Debtors' sale on August 27, 2020.\n- **W. Kwiatek,** V&L was employed as Accountants to the Chapter 7 Trustee. In this role, V&L conducted an extensive investigation and analysis of thousands of pages of documents in order to determine funds due to the bankruptcy estate. In addition, V&L prepared multiyear federal and state tax returns for the Debtor's estate.\n- **M. Morrissey-** V&L was employed as Accountants to the Chapter 7 Trustee. This Debtor owned multiple rental real estate properties. V&L worked to develop the 13-week cash flow reports necessary to gain authorization from its lenders for use of the cash collateral. V&L prepared reconciliations of actual activity vs the budget, and also provided monthly bookkeeping services and preparation of the required Monthly Operating Reports. In addition, V&L prepared multiyear federal and state tax returns for the Debtor's estate.\n- **R. Simon**  The Firm was recently retained as accountant to the UST in an individual bankruptcy matter, where the Debtor filed bankruptcy for himself as well as for his construction company. The Firm will be working on a preference and a fraudulent transfer analysis.\n- **B. Smith**  Chapter 11 individual debtor-in-possession who owned & operated Computune, a fast oil change automotive enterprise with numerous locations in greater Boston. The Firm was retained to file schedules, prepare budgets and cash flow analyses along with communicating with creditors, negotiating settlements and winding-down of contracts, distributions to equity stakeholders, claims analysis and reconciliation; and monitoring the mail for issues that might be of importance to former Responsible Parties, Officers, Directors and Shareholders and follow up as needed.\n\n- **M. Walsh**  Chapter 11 V&L was employed as the Accountant and Financial Advisor to the Debtor who owned multiple rental real estate properties. V&L developed the 13-week cash flow reports necessary to gain authorization from its lenders for use of cash collateral. In addition, V&L prepared reconciliations of actual activity compared to the monthly budget and used that information to assist with developing future budgets. V&L provided monthly bookkeeping services and was instrumental in preparing the Monthly Operating Reports for the UST. Most importantly, V&L prepared extensive analyses and schedules to develop the projections and liquidation analyses that accompanied the Plan of Reorganization. In addition, V&L provided tax advisory services in connection with the Plan and Disclosure Statement, as well as tax preparation work for the Debtor, individually, and also for the bankruptcy estate.\n- **Carla's Pasta Inc**  Craig R. Jalbert was recently appointed as the Post-Confirmation Liquidating Custodian in this Chapter 11 matter, appointed to oversee the ongoing causes of action, manage cash flow, perform claims reconciliation, tax planning and preparation, budgeting and any other task necessary to implement the terms of the Chapter 11 Plan.\n- **Greensill Capital, Inc.**  Craig R. Jalbert was recently appointed as Trustee of the Greensill US Liquidation Trust, established pursuant to the Chapter 11 Plan of Liquidation. The Plan of Liquidation was confirmed in the Southern District of New York US Bankruptcy Court and Craig was appointed to oversee and manage numerous ongoing causes of action, to act as disbursing agent, and perform all other fiduciary services necessary, with the powers and responsibilities set forth in the Chapter 11 Plan of Liquidation.\n- **Shamrock Finance:** Chapter 11, this was a business debtor in possession that operated a wholesale auto auction enterprise. V&L was retained as financial advisors to the debtor and compiled the schedules and financial statements for the filing.\n- **inTerra Innovation, Inc:** Chapter 11 business debtor-in-possession closely held concrete materials supplier to construction industry. V&L was retained as financial advisors, compiling the Debtor's schedules and providing guidance through the entire process of budget planning and reporting. The engagement resulted in successful reorganization plan.\n- **Prominent New York Family Office**  The Firm serves as a contract professional for this New York family office that serves in excess of 50 family members. Services include: family wide financial and investment performance reporting, centralized family wide payroll processing and reporting; general accounting, record keeping, bill paying and cash flow planning for various family members;\n\n## **Firm Experience, Continued**\n\npreparation of numerous individual and trust tax returns and other tax compliance support; and various other special projects on an as needed basis.\n\n- **Florida Family Office**  The Firm was retained to assist in the redesign of the family office including evaluating various financial and investment reporting software; implementation and future maintenance of the selected software for 40 plus family entities; and prepared an historical investment performance analysis of various family asset classes. Total family assets are in the \\$300M to \\$600M range.\n- **New England Family**  Retained to provide comprehensive family office service by family patriarch subsequent to the onset of health issues. Retention continued by matriarch subsequent to the passing of her husband. Services provided include income, gift and estate tax planning and compliance services; general accounting, record keeping, bill paying and cash flow planning; assistance with investment advisor selection; serving as trustee in connection with various family trusts; assist matriarch with family communication with and among 3 children; assist with the maintenance of the family's 3 residential properties; and facilitator of family needs with other family financial professionals. Total family assets in the \\$25M to \\$SOM range.\n- **Broadstone Group, LLC**  Retained by client to **administer multiple contracts**  that it had with the government of Azerbaijan, to assist with the successful delivery of the inaugural 2015 European Games and 2017 Islamic Solidarity Games. The Firm's responsibilities included human resources, payroll, accounting, financial reporting and liaise with government officials. The projects lasted over 4 years and included the retention of over 500 international staff and administration of more than \\$100 million in contract funding. The Firm continues to provide back-office accounting and administrative services to this client related to other international and large-scale sporting events.\n- **Bethlehem Steel Corporation Liquidating Trust**  The Firm acts as the **Administrator and Accountant to the Trust** which was created to address the liquidation of the remaining post-confirmation assets and to administer the postconfirmation issues from the Bethlehem Steel Corporation bankruptcy case. Responsibilities have included: assisting the Trustee as requested, maintaining the books of account for the Trust; preparing periodic financial reports; preparing all required federal, state and local tax returns; assisting with the claims resolution procedures; assuming responsibility as claims agent after discovering hundreds of errors totaling in excess of \\$1.2 billion dollars in the claims register which had been maintained by the firm originally contracted to provide this service; organizing and overseeing all disbursement activity of the trust, including the distribution of over \\$35 million dollars to general unsecured creditors and \\$25 million dollars in disbursements to other third parties; and assisting in the liquidation and recovery of\n\n## **Firm Experience, Continued**\n\nsome of the remaining trust assets. The current claims register maintained by the Firm included over 15,000 claims totaling over \\$5.5 billion dollars.\n\n- **Brookstone Holdings Corp., et al.**  United States Bankruptcy Court, District of Delaware, Chapter 11, Case No. 14-10752 - Craig R. Jalbert and Verdolino & Lowey, P.C. (the \"Firm\") were employed by the Chapter 11 Oversight Board in July 2014, as the **Distribution Trustee** of the Distribution Trust. The Firm administers the Distribution Trust pursuant to the terms of the Debtors' Second Modified Joint Chapter 11 Plan of Reorganization, the Court Orders and the Distribution Trust Agreement.\n- **Buckingham Oil Chapter 11** bankruptcy matter, Buckingham Oil Interests owned more than 300 oil and gas wells on 100 prospects in 11 different states, including Texas, Louisiana, Mississippi, and Colorado. V&L was retained as the **Financial Advisor to the Chapter 11 Trustee** and provided such services as: Preparation and assembly of bankruptcy schedules and statement of financial affairs, including financial data collection, compilation, and executory contract review; records retention; UST required reporting; budgets and cash projections; plan development; preparation of federal and state tax returns; preference analysis and claims administration.\n- **Clark Cutler McDermott Company**  CCM was a century old manufacturer of acoustic insulation, interior trim, vibration control, and precision leveling products to the automotive industry in North America. Craig R. Jalbert was appointed as the **CCM Liquidating Trustee** following its Chapter 11 filing, to hold and administer the Liquidating Trust Assets, which consisted mainly of an operating business, substantial manufacturing and production inventory, and real estate in Massachusetts and North Carolina. Jalbert also oversaw the completion of a foreign subsidiary liquidation, the downsizing of the company, renting and management of certain buildings to a third party, tax abatement filings, rezoning discussions with the Town of Franklin and sale negotiations of the real estate as a whole and of certain standalone buildings. As Trustee, Jalbert maximized assets, and managed the day-to-day operations of the operating subsidiary, while marketing the business along with the real estate and inventory. Back-office support has been provided, along with working closely with an advisory board. This engagement is on-going.\n- **Corinthian Distribution Trust Corinthian Colleges, Inc.** (\"CCI\") was a large for-profit post-secondary education company in North America. Its subsidiaries offered career-oriented diploma and degree programs in health care, business, criminal justice, transportation technology and maintenance, construction trades, and information technology. CCI filed for **Chapter 11 in the United States Bankruptcy Court, District of Delaware,** on May 4, 2015, and subsequently on August 28, 2015, the Court confirmed the Debtors' Third Amended and Modified\n\n#### **Firm Experience, Continued**\n\nCombined Disclosure Statement and Chapter 11 Plan of Liquidation. In accordance with the Plan, the Corinthian Distribution Trust was established, and Verdolino & Lowey P.C. was appointed as Trustee and Financial Advisors to pursue the Retained Causes of Action where appropriate; as well as to oversee the administration, protection, preservation and liquidation of the Aggregate Trust Assets and to distribute the proceeds therefrom to the Trust beneficiaries, in an expeditious and orderly manner. The engagement involves strategic tax planning to align tax regulations and obligations as closely as possible with the planned vision for the Trust; monthly reporting; preparation of budgets; Trust management; and claims administration.\n\n- **Carlson Group, Inc.**  The Firm was initially appointed as accountant/financial advisor to the Official Committee of Unsecured Creditors. After confirming a Liquidating Plan of Reorganization, Craig Jalbert was appointed as the Debtors' **Liquidating Supervisor** in the Carlson Group, Inc. Chapter 11 bankruptcy case. Carlson was a \\$300 million construction and architectural design firm that did business in approximately 15 states. The Firm has conducted large-scale claim, including and especially those made by bonding companies, preference and insider analyses. The Firm also assisted Counsel in an extensive investigation and document review concerning a potential D&O claim. In its prior role as accountant to the Official Committee of Unsecured Creditors, the Firm coordinated and mobilized a records retrieval effort at six Debtor offices scattered all over the country. Drawing on the expertise of a handful of experienced bankruptcy personnel within the Firm, over 700 boxes of records were packed and shipped to the Firms' warehouse facility where they were subsequently inventoried.\n\t- **Dendreon Corporation Chapter 11 bankruptcy matter, District of Delaware,**  of a public company. The Firm was initially retained as a Wind-Down Consultant to advise the Debtors' and their professionals prior to the Plan Effective Date and review records, Post-Confirmation Budgets, and assist with the Effective Date Distribution. On the Effective Date Craig R. Jalbert was appointed as Plan Administrator, and later became the Liquidating Trustee. The Plan Administrator reviewed and worked with counsel to object to claims where necessary. The Plan Administrator distributed \\$473,000,000 in cash and stock to Allowed Claimants totaling approximately \\$644,000,000. The Plan Administrator expects to make a second and Final Distribution of approximately \\$12,000,000 in the coming months. The Plan Administrator assisted in the preparing and filing of multiple tax returns to report activity for 2 years including the sale of the Debtors' assets for approximately \\$495,000,000.\n\t- **LyondellBasell f/k/a Lyondell Chemical Company-** Craig R. Jalbert and the Firm (V&L) currently acts as the **administrator** for the Creditor Representative and the Trusts formed in accordance with the Third Amended and Restated Joint Chapter 11 Plan of Reorganization. V&L manages the daily affairs and business of the Trusts established by the Plan for the benefit of the unsecured creditors, which\n\n#### **Firm Experience, Continued**\n\ncontain both cash and stock of the Reorganized Debtor. V&L oversees and processes all distributions to unsecured creditors, apportioned in both cash and stock, manages all accounts and investments, is responsible for all tax planning, compliance and financial reporting, and assists with all other causes of action where necessary. To date, \\$250 million has been distributed in stock and cash to approximately 4,000 creditors.\n\n- **New England Compounding Center**  New England Compounding Center (NECC) filed for protection under Chapter 11 of the U.S. Bankruptcy Code in 2012. The filing, which was made in the United States Bankruptcy Court for the District of Massachusetts, sought to establish a substantial fund to compensate individuals and families affected by a nationwide meningitis outbreak. **V&L** provided prebankruptcy consulting and analysis services and was later retained by the NECC Tort Trust to provide tax advisory, planning and compliance services, disbursing services, as well as all financial reporting requirements.\n- **A Family Office Portfolio Company**  Craig R. Jalbert and the Firm were appointed as financial consultants to this struggling retail Company, whose lack of resources were exacerbated by the devastating effects of Covid-19 on the retail industry. The Firm successfully negotiated settlements with the company's creditors, landlords, and factories abroad, seamlessly interacting with the Company to terminate many contracts and leases to the satisfaction of both the client and its business partners. The Firm assisted with tracking the liquidation of inventory and strengthening and supporting the company's E-commerce business. V&L's success has enabled the client to survive in a challenging market and reset its retail business model. The engagement is ongoing.\n- **F-Squared Investment Management LLC, Chapter 11, District of Delaware, F-** Squared and its affiliated companies, formerly investment advisors and mutual-fund distributors, filed for bankruptcy in the District of Delaware approximately seven months after they entered into a settlement agreement with the Securities and Exchange Commission and agreeing to pay \\$35 million to settle charges for defrauding investors by falsifying the performance of its fund indexes. Pursuant to the confirmed bankruptcy plan, a liquidating trust was formed, and Craig Jalbert was named as liquidating trustee to reconcile and allow claims and prosecute and settle causes of action belonging to the debtors for distribution to the trust's beneficiaries. The engagement is ongoing.\n- **Joseph Stadelmann Electrical Contractors, Inc.**  Serving as a U.S. District Court appointed Receiver. Seized assets of the debtor and auctioned same. Collected accounts receivable and terminated leases and rental arrangements. Discovered numerous transfers to insiders (and their relatives) and affiliated entities amongst the plethora of activity and identified misappropriated funds. Initiated litigation to avoid such transactions and ultimately settled the litigation.\n\n- **K'Nex Limited Partnership Group, LP.**  Craig R. Jalbert was appointed as Trustee/Assignee of all of the United States and Canadian assets of **K'Nex,** a fabricator of a construction toy system consisting of interlocking plastic rods, connectors, bricks, gears and wheels that can be used to create countless shapes and angles allowing for the assembling of machines and structures including simulated roller coasters and buildings, The appointment is subject to the jurisdiction of the Chancery Court of the State of Delaware as an assignment for the benefit of creditors. The company had a wholly owned subsidiary Canadian subsidiary. The Company was a major creditor of Toys R Us, and duties include overseeing the United States and Canadian bankruptcies and management of the claim process. The engagement is ongoing.\n- **SW US, INC.**  Craig R. Jalbert was appointed as Trustee/Assignee of all of the United States assets of SW US, Inc., doing business world-wide as \"Kit & Ace\", a retailer of luxury athletic clothing, the appointment approved and subject to the jurisdiction of the Chancery Court of the State of Delaware as an assignment for the benefit of creditors. The company had 25 stores in 15 states and assets in a distribution center and warehouses in California, Texas and Washington. Duties include overseeing closing of all stores in the United States, working with the landlords, liquidating assets in the United States, filing claims against affiliated in Australia and England. The engagement is ongoing.\n- **An LLC owned by three business titans**  was healthcare-focused entity created through a joint venture by American companies. The company explored a wide range of healthcare solutions, as well as piloted new ways to make primary care easier to access, insurance benefits simpler to understand and easier to use, and prescription drugs more affordable. The Company encountered financial distress and could no longer support its operations. Craig R. Jalbert was appointed Sole Manager to wind down the business affairs. The engagement is ongoing.\n- **CA IN, Inc.**  Craig R. Jalbert was appointed as Trustee/Assignee of all of the United States assets of CA IN, Inc. a management company which provided certain corporate support services to companies, mostly hotels. The appointment is subject to the jurisdiction of the Chancery Court of the State of Delaware as an assignment for the benefit of creditors. Duties include notification of creditors, preparing the appropriate court filings and management of the claim process. The engagement is ongoing.\n- **Old CPF LLC.**  Formerly known as Carolina Pride Foods, a family-run business producing quality pork products including hot dogs, sausages, luncheon meats, ham, and bacon for almost 100 years in the Southeast United States. Craig R. Jalbert was appointed as Trustee/Assignee of all of the United States assets of\n\n## **Firm Experience, Continued**\n\nCA IN, Inc. The appointment is subject to the jurisdiction of the Chancery Court of the State of Delaware as an assignment for the benefit of creditors. Duties include notification of creditors, preparing the appropriate court filings and management of the claim process. The engagement is ongoing.\n\n- **Vivisource Laboratories, Inc.**  Craig R. Jalbert was appointed to serve as Chapter 11 examiner by the US Bankruptcy Court, District of Massachusetts. Jalbert and the Firm performed an extensive examination of this contract research organization, focusing primarily on post-petition operations, specifically post-petition liabilities, monthly reporting, and cash-flow projections.\n- **Commonwealth of Massachusetts' Attorney General** and **Just Energy, Inc.**  Verdolino & Lowey has been retained by the Commonwealth of Massachusetts' Attorney General and Just Energy, Inc. to serve as an independent trustee, and to compute damages and administer disbursements to over 50,000 beneficiaries, in connection with the Trust fund and restitution program, established for the purpose of making restitution to certain customers. The Firm oversees the Trust pursuant to the settlement agreement between the two parties, which was structured to resolve the Commonwealth's alleged claims against the company. The engagement is ongoing.\n- **GPX International Tire Corporation**  Craig R. Jalbert is the **Court-appointed, post-confirmation Liquidating Supervisor,** and responsible for overseeing litigation, filing tax returns, reporting to the United States Trustee, analyzing proofs of claim, and making distributions and all other duties required to close the case.\n- **Grand Wireless Corporation**  Craig R. Jalbert acted as Chapter 11 Trustee, operating a 12-store wireless phone retail chain from June 2006 through November 2006; managed the company to profitability; filed and confirmed a Plan of Reorganization. Mr. Jalbert has since been appointed as the Liquidating Trustee and Disbursing Agent. During the case, Mr. Jalbert had sole responsibility for operating the business, negotiating lease extensions and settling various lease defaults. Since confirmation, Mr. Jalbert has been working on claim objections, settling an insider avoidance action and paying allowed claims as provided by the Plan.\n- **Ground Round, Inc. and Affiliates**  V&L acted as **accountants and financial advisors to the debtor operated** or franchised 130 restaurants in 25 states. Worked with professionals to liquidate assets after paying secured creditors over \\$4,000,000, plus proceeds from sales of remaining liquor licenses and avoidance actions. Craig R. Jalbert is the Court-appointed, post-confirmation Liquidating Agent. Sold remaining assets, settled claims with hundreds of creditors including 25 states and numerous other local property and meals/sales/use tax authorities and prosecuted avoidance actions with Counsel.\n\n- **Ibis Technology, Inc. Craig R. Jalbert was appointed as President and Director of this public company. Responsible for the complete wind-down**  of the corporation including closing all facilities, payment of all debts, termination of employee benefit plans and distribution of funds to shareholders and liquidation of assets including IP and equipment. Mr. Jalbert worked with Counsel to cease SEC reporting and liquidate in accordance with the approved Liquidating Plan and MA law.\n- **ACT Manufacturing, Inc. Liquidating CEO. Chapter 11** bankruptcy matter of a public company where \\$35 million in cash was distributed post-effective date. The Firm also assisted Counsel for the Official Committee of General Unsecured Creditors in an extensive investigation and document review concerning a potential D&O claim. Identified approximately \\$65,000,000 of avoidable transactions and investigated and reconciled all claims. Claims as originally filed in the case exceeded \\$750,000,000 and were approximately \\$360,000,000 at the time the case closed. From a records management standpoint, the Firm identified, inventoried and stored over 2,000 boxes of records, as well as millions of the former Debtor's electronic files.\n- **Exide Technologies Chapter 11, District of Delaware Craig R. Jalbert** was appointed as Trustee of the Vernon Tort Claims Trust pursuant to the Debtor's approved Fourth Amended Plan of Reorganization. Trustee primary responsibilities, among other things, is to preserve trust assets, oversee and assist with the litigation process where necessary, administer the claims resolution procedures, and prosecute and settle causes of action belonging to the debtors for distribution to the trust's beneficiaries. The engagement is ongoing.\n- **MZT Holdings, Inc.** (formerly known as Matritech, Inc.) Appointed President and Director of this solvent public company. Responsible for the complete winddown of the corporation including transition to buyer, payment of all debts, termination of employee benefit plans and distribution of funds to shareholders. Approximately \\$13,000,000 was available for distribution. Worked with Counsel to cease SEC reporting and liquidate all assets in accordance with the approved Liquidating Plan and DE law.\n- **MotherNature.com**  As **Liquidating President and Treasurer** of MotherNature.com, the Firm oversaw the orderly liquidation of a publicly traded company that raised over \\$120,000,000 from investors. Its duties in that case included arranging for a public auction of all hard assets, negotiating the sale terms of the Debtor's customer list and URL and the processing of three distributions to shareholders.\n\n- **Modern Continental Construction Corporation Bankruptcy Court appointed Liquidating Supervisor.** Responsible for wind-down of the bankruptcy estate; completing several projects; collecting receivables; overseeing complex litigation; filing tax returns; assessing value and liquidating remaining assets including an investment in another operating company; reporting to the United States Trustee; making distributions and all other duties required to close the case.\n- **Payton Construction Corporation**  A \\$300 million dollar construction company with over 300 employees - The Firm was first appointed as accountant/financial advisor to the Official Committee of Unsecured Creditors in the Chapter 11 bankruptcy of this office remodeling and reconstruction firm. Shortly thereafter **Craig R. Jalbert and the Firm were appointed as the Debtors sole representative to wind-down the affairs of the Debtor.** The Firm Assisted counsel in a large scale analysis of records and documents; reviewing the Debtor's viability; operated the company to complete approximately 20 projects including bonded projects after management stepped aside; litigating and settling with the bonding company as to the amount of their secured claim; litigating and settling with insiders regarding avoidable transactions; reviewing claims as necessary and otherwise supporting the Committee and its counsel in the successful wind-down of this Debtor.\n- **Reed and Barton Corporation Chapter 11** bankruptcy matter This Company was a prominent American silversmith manufacturer and one of the nation's foremost designers and distributors of high quality silverware and tableware, along with flatware, crystal drinkware, picture frames, ornaments, and baby giftware. V&L was retained by the Debtor as accountants and financial advisor. V&L provided such services as: Preparation and assembly of bankruptcy schedules and statement of financial affairs, including financial data collection, compilation, and executory contract review; records retention; UST required reporting; budgets and cash projections; plan development; preparation of federal and state tax returns; and assisted in the sale evaluation consulting with the Debtor's management, investment banker and Committee Financial Advisor to evaluate competing bids to select the highest and best bid to be presented at the final sale hearing regarding sale of substantially all of Debtor's non-real estate assets, as well assisting in reconciling post-closing sale issues.\n- **RNI Wind Down Corporation**  Craig R. Jalbert was the Court appointed Plan Administrator of a public company. Total cash turned over to the Plan Administrator exceeded \\$280,000,000. Total creditor claims in the case were approximately \\$100,000,000, which are being paid in full, with interest where applicable. The Firm is winding down numerous foreign non-Debtor subsidiaries, settling numerous claims objections and other litigation and expects to pay equity holders approximately \\$180,000,000 over time.\n\n- **Rural Metro Chapter 11 Bankruptcy Matter**  This Company was a national leader in private ambulance and fire protection services coast to coast. Craig R. Jalbert was appointed as Creditor Representative and Trustee of the Litigation Trust pursuant to the Chapter 11 Plan of Reorganization, to administer the Creditor Fund, resolve claims, provide litigation support, and liquidate Litigation Trust assets.\n- **ServiSense.com** Liquidating Supervisor in this telecommunications bankruptcy. V&L successfully met the challenges posed by a company that conducted business in 48 states. Not only were withdrawal papers filed in each state, income and sales and use tax requirements were thoroughly researched to ensure that all of the Debtor's returns were properly filed. The firm prepared and filed over two-thousand sales and use and telecommunication tax returns in this case alone.\n\n#### **CRAIG R. JALBERT, CIRA**  Principal, Verdolino & Lowey, P.C. Foxboro, Massachusetts\n\nT 508-543-1720\n\nF 508-543-4114\n\n#### **EXPERIENCE**\n\nCraig R. Jalbert joined Verdolino & Lowey, P.C. as a Principal in 1987. He has extensive experience and a specialty practice in forensic and fraud investigations; wind-downs; fiduciary services; bankruptcy; liquidations; accounting; taxation; financial advisory services; business and investment valuation; liquidations in accordance with state laws; cash flow and business analyses; business or asset liquidation; tax services; creditor claims reconciliation; creditor and shareholder distributions and insolvency testing/analysis. He is also frequently engaged to provide guidance and advice to businesses, both inside and outside of bankruptcy, for: wind-downs, records reconstruction, forensic investigations and litigation support. Craig also possesses an expertise in the areas of dispute resolution; expert witness services; D&O and other litigation matters. Craig has been involved in over 7,500 bankruptcy cases, including over 500 Chapter 11 cases. Craig has also been appointed as a post-confirmation fiduciary, both a Federal and State Court Receiver, as an Assignee in Assignments for the Benefit of Creditors and an Officer and/or Director numerous times. Prior to joining Verdolino & Lowey, Craig was a senior auditor with Arthur Andersen & Co. in the Commercial Audit Division of the Boston office. His areas of concentration were planning, administering and executing financial statement audits, and special projects for medium to large size companies. Other responsibilities included supervising and training staff accountants. Craig was also inducted as a Fellow in the American College of Bankruptcy.\n\n#### **PUBLICATIONS AND LECTURES**\n\nSpeaker, American Bankruptcy Institute Conference in July 2017 on Fiduciary Roll.\n\nSpeaker, Delaware Chancery Court Conference in October 2018 on ABCs.\n\nSpeaker, Wilmington DE bar luncheon November 2018 on ABCs.\n\nSpeaker, November 2018 Massachusetts Continuing Legal Education Seminar, Alternatives to Bankruptcy\n\nSpeaker, Association of Insolvency and Restructuring Advisors annual conference in June 2019 on state taxation in bankruptcy.\n\nSpeaker, Association of Insolvency and Restructuring Advisors annual conference in June 2019 on closely held company distress.\n\nSpeaker, American Bankruptcy Institute Conference in July 2019 on Alternatives to Bankruptcy.\n\n#### **PROFESSIONAL AFFILIATIONS**\n\nFellow, American College of Bankruptcy American Institute of Certified Public Accountants Massachusetts Society of Certified Public Accountants American Bankruptcy Institute Association of Insolvency and Restructuring Advisors Association of Certified Fraud Examiners\n\n#### **EDUCATIONAL BACKGROUND**\n\nCertified Insolvency and Restructuring Advisor (CIRA); Bachelor of Science in Accountancy, with Honors, Boston College, 1983; Continuing Professional Education courses throughout accounting career, including courses regarding accounting, taxation, bankruptcy, insolvency; forensic accounting and related matters.","body_zh":"证物 PAX 11\n\nM. Schindler（M. 辛德勒）致 S. Pohl（S. 波尔）及 C. Jalbert（C. 贾尔伯特）的关于 V&L 资质的电子邮件（附附件），日期为 March 2, 2022，载有贝茨编号 KWOK00001713-27\n\nMatt Flynn（马特·弗林）\n\n发件人：MaryJo Schindler（玛丽乔·辛德勒）\n发送时间：Wed 3/02/2022 9:48 PM (GMT-00:00)\n\n收件人：Pohl, Steven D.（史蒂文·D·波尔）；Craig Jalbert（克雷格·贾尔伯特）\n抄送：Matt Flynn（马特·弗林）\n密送：\n主题：回复：V&L 资质\n附件：VLPC Overview- Business and Individual Advisory Services March 2022 .pdf；CRAIG R. JALBERT - CV.pdf\n\n嗨，Steve：\n\n随附 V&L 的事务所概况及 Craig 的简历。\n\n谢谢，如您还需要任何进一步资料，请告知我。\n\nMJ\n\nMary Jo Schindler Bailey Verdolino & Lowey, P.C.（贝利·韦尔多利诺与洛伊专业公司）注册会计师 124 Washington Street, Suite 101 Foxborough, MA 02035 P 508-543-1720 F 508-543-4114\n\nVerdolino & Lowey, P.C.（韦尔多利诺与洛伊专业公司）事务所经验\n\nVerdolino & Lowey, P.C.（“V&L”或“本事务所”）是一家精品商业咨询及会计师事务所，共有四十七名员工。本事务所熟悉为处于财务困境和/或破产中的企业及个人提供咨询的各个方面。我们提供全方位服务，以量身定制的方式采取行动，从而以具有成本效益且高效的方式满足客户的独特需求并保护其利益，同时最大限度地提高客户的回收额。本事务所的目标是延展企业或个人资产的价值，并以策略性方式解决所有未决财务问题及义务。我们的咨询与顾问服务，以及向客户提供的完整后台支持，均以协助客户应对企业停业或重组期间所面临的商业和财务问题的方式组织，并提供破产前咨询及分析服务，重点在于最大化资产、限制负债及潜在风险敞口、核对债权、实施战略性税务筹划及合规，并有效处理将会出现且需要高效、有效解决的各类问题。\n\n在向企业及个人提供此类服务时，Verdolino & Lowey 及其负责人已被任命担任众多受托角色，包括：州法院及联邦法院接管人、过渡及清盘顾问、高级管理人员及董事、生效日期后受托人、第 11 章受托人、受让人、审查人、清算代理人及分配代理人。此外，我们还被任命为会计师及财务顾问，并向担任上述相同角色的众多其他专业人士提供诉讼支持。在三十余年中，我们参与了数千宗破产内外案件，包括 500 多宗第 11 章继续经营和/或清算案件，服务对象为处于财务困境或破产中的公司及个人。\n\n除在与第 11 章相关的困境企业及个人事务方面拥有丰富经验外，V&L 还为高净值家庭及个人提供服务，例如现金流规划；个人、信托及商业实体的复杂税务筹划及合规；遗产税、赠与税及信托所得税筹划及合规；破产及资不抵债咨询，包括接管及为债权人利益而作出的转让；法务会计；以及记录重建；“兼职”首席财务官服务及联邦和州政治竞选财务报告。V&L 的负责人专门为客户提供定制服务。\n\nV&L 是一家多元化的“一站式”交钥匙运营机构，拥有广泛而高层级的受托经验、先进的会计人员和无缝衔接的后台运营，以及卓越的商业顾问及现金管理服务。\n\n事务所经验，续\n\nV&L 经常受聘履行每项独特事务所必需的全部行政职能，包括但不限于簿记及会计；所有必要的税务筹划及申报、合规和报告；审查并批准支付所有行政费用申请；以及编制月度、季度和年终经营报告。我们独特的人员配置使我们能够立即回应客户的所有具体需求和项目，并使我们能够以合理费率提供有价值的服务水平。\n\n下文列举了我们若干值得关注的个人及企业破产相关委托事项。\n\n• D. Drumm（D. 德拉姆） 第 11 章在占有债务人，在 Anglo Irish Bank（盎格鲁爱尔兰银行）于 2009 年倒闭并被国有化之前担任该行负责人；在此期间，该债务人逃往美国并申请破产。我们的服务包括但不限于编制和汇集破产财产清单及财务状况说明书，包括财务数据收集、汇编及待履行合同审查；记录保存；UST 要求的报告；预算及现金预测；第 11 章计划制定；编制联邦及州税务申报表；偏颇清偿分析及债权管理。\n\n• HGRL，原名 LRG Healthcare，提交申请，寻求根据 United States Bankruptcy Code（美国破产法）第 11 章获得救济，随后 Verdolino & Lowey, PC 被债务人聘任为其清盘顾问。所提供服务包括协调财务报告及相关服务，包括但不限于管理及报告债务人的流动性、账户管理、破产现金资金追踪分析、确定、核实及裁决债权、清算、出售或放弃债务人的资产或任何部分资产、协助编制定期报表和报告、准备并协调向 Bankruptcy Court（破产法院）及其他方提交材料和提供信息、完成最终 Medicare/Medicaid 成本报告、编制最终审计，以及完成并提交最终联邦和州税务申报及地方财产税豁免申请，以及行政及治理报告和服务。\n\n• JACKSON, Curtis James III（柯蒂斯·詹姆斯·杰克逊三世） Craig R. Jalbert（克雷格·R·贾尔伯特）由支持本案获批准的第三次修正第 11 章重组计划的主要债权人任命为分配代理人，根据该计划并依照该协议管理资金的定期分配。\n\n• A. Kilberg（A. 基尔伯格） 第 11 章在占有债务人，拥有并经营 SBA 贷款企业。本事务所受聘提交财产清单、编制预算和现金流分析，并与债权人沟通、协商和解及终止合同，以及协助 UST 办公室处理包括偏颇清偿及内部人分析在内的各类项目。\n\n• The International Golf Club, LLC（国际高尔夫俱乐部有限责任公司） Craig Jalbert 被任命为债务人及两家关联方的首席重组官（“CRO”），作为独立受托人监督三宗第 11 章案件的提交。Jalbert 先生监督提交文件的编制、财务状况说明书、财产清单、月度经营报告的编制、债务人出售、计划制定、与债权人及案件所有相关方的沟通。\n\n• The Northwest Group, LLC（西北集团有限责任公司） 一宗于 April 2020 在 Southern District of New York（纽约南区）提交的第 11 章破产案件。On July 17, 2020，Craig Jalbert 被任命为债务人及一家关联方的唯一独立经理人。Jalbert 与债务人的律师及债务人的财务顾问密切合作，监督该破产程序以经营企业，并在争议程序中选定领跑竞标人，直至债务人于 August 27, 2020 出售。\n\n• W. Kwiatek（W. 克维亚特克），V&L 被聘任为第 7 章受托人的会计师。在该职责中，V&L 对数千页文件进行了广泛调查及分析，以确定应归入破产财产的资金。此外，V&L 为债务人的破产财产编制了多年期联邦及州税务申报表。\n\n• M. Morrissey（M. 莫里西）—V&L 被聘任为第 7 章受托人的会计师。该债务人拥有多处出租房地产。V&L 致力于编制为取得其贷款人授权使用现金抵押品所必需的 13 周现金流报告。V&L 编制实际活动与预算的核对表，并提供月度簿记服务及编制所需的月度经营报告。此外，V&L 为债务人的破产财产编制了多年期联邦及州税务申报表。\n\n• R. Simon（R. 西蒙） 本事务所最近在一宗个人破产事项中受 UST 聘任为会计师，该债务人为其本人及其建筑公司申请破产。本事务所将进行偏颇清偿及欺诈性转让分析。\n\n• B. Smith（B. 史密斯） 第 11 章在占有债务人，拥有并经营 Computune（一家快速换油汽车服务企业），在大波士顿地区设有多个地点。本事务所受聘提交财产清单、编制预算和现金流分析，并与债权人沟通、协商和解及终止合同、向股权利益相关者进行分配、进行债权分析及核对；并监控邮件中可能对前任责任方、高级管理人员、董事及股东具有重要性的事项，并在必要时予以跟进。\n\nM. Walsh（M. Walsh）第11章案件中，V&L受聘担任拥有多处出租房地产的债务人的会计师及财务顾问。V&L编制了为取得其贷款人授权使用现金担保物所必需的13周现金流量报告。此外，V&L编制实际活动与月度预算的调节表，并利用该信息协助制定未来预算。V&L提供月度簿记服务，并在为UST（美国受托人）编制月度经营报告方面发挥了重要作用。最重要的是，V&L编制了广泛的分析和明细表，以制定随重整计划一并提交的预测及清算分析。此外，V&L就该计划及披露说明书提供税务咨询服务，并为债务人本人及破产财产提供税务申报服务。\n\nCarla's Pasta Inc（卡拉意大利面公司）案件中，Craig R. Jalbert（克雷格·R·贾尔伯特）近期获任为该第11章案件的确认后清算监管人，负责监督持续进行的诉讼请求、管理现金流、进行债权调节、税务规划及申报、预算编制，以及实施第11章计划条款所必需的任何其他任务。\n\nGreensill Capital, Inc.（格林希尔资本公司）案件中，Craig R. Jalbert（克雷格·R·贾尔伯特）近期获任为Greensill美国清算信托的受托人，该信托根据第11章清算计划设立。该清算计划经Southern District of New York US Bankruptcy Court（纽约南区美国破产法院）确认，Craig获任监督及管理大量持续进行的诉讼请求，担任付款代理人，并在第11章清算计划规定的权力和职责范围内履行所有其他必要的受托服务。\n\nShamrock Finance（沙姆洛克金融）：第11章案件；该案债务人为经营批发汽车拍卖业务的占有中的债务人。V&L受聘担任债务人的财务顾问，并为申报编制附表及财务报表。\n\ninTerra Innovation, Inc（inTerra创新公司）：第11章案件；该案债务人为一家向建筑业供应混凝土材料的密切持股企业占有中的债务人。V&L受聘担任财务顾问，编制债务人的附表，并在预算规划和报告的整个过程中提供指导。该委任促成重整计划成功完成。\n\nProminent New York Family Office（纽约知名家族办公室）案件中，本所作为合同专业服务机构，为该服务逾50名家族成员的纽约家族办公室提供服务。服务包括：全家族财务及投资表现报告、集中式全家族薪资处理及报告；为各家族成员提供一般会计、记录保存、账单支付及现金流规划；\n\n事务所经验，续\n\n编制大量个人及信托税务申报表，并提供其他税务合规支持；以及按需要开展各类其他特别项目。\n\nFlorida Family Office（佛罗里达家族办公室）案件中，本所受聘协助重新设计该家族办公室，包括评估各类财务及投资报告软件；为40多个家族实体实施并后续维护所选软件；以及编制各类家族资产类别的历史投资表现分析。家族资产总额在$300M至$600M之间。\n\nNew England Family（新英格兰家族）案件中，在家族家长出现健康问题后，本所受其聘请提供全面的家族办公室服务。在其丈夫去世后，该项委任由家族女主人继续维持。所提供的服务包括所得税、赠与税及遗产税规划和合规服务；一般会计、记录保存、账单支付及现金流规划；协助选择投资顾问；就各类家族信托担任受托人；协助家族女主人同三名子女之间及子女彼此之间进行家庭沟通；协助维护该家族的三处住宅物业；以及协调家族需求与其他家族财务专业人士之间的对接。家族资产总额在$25M至$50M之间。\n\nBroadstone Group, LLC（布罗德斯通集团有限责任公司）案件中，本所受客户聘请管理其与阿塞拜疆政府订立的多份合同，协助成功举办首届2015年欧洲运动会及2017年伊斯兰团结运动会。本所职责包括人力资源、薪资、会计、财务报告及与政府官员联络。该等项目持续逾4年，包括聘用逾500名国际工作人员及管理逾$100 million的合同资金。本所继续就其他国际及大型体育赛事向该客户提供后台会计及行政服务。\n\nBethlehem Steel Corporation Liquidating Trust（伯利恒钢铁公司清算信托）案件中，本所担任该信托的管理人及会计师。该信托设立旨在处理伯利恒钢铁公司破产案中确认后剩余资产的清算，以及管理确认后事项。职责包括：应要求协助受托人，维护信托账簿；编制定期财务报告；编制所有所需的联邦、州及地方税务申报表；协助债权解决程序；在发现最初受聘提供该服务的公司维护的债权登记册中存在数百项错误、总额超过$1.2 billion dollars后，承担债权代理人的职责；组织并监督信托的一切支付活动，包括向普通无担保债权人分配逾$35 million dollars，以及向其他第三方支付$25 million dollars；并协助清算及收回\n\n事务所经验，续\n\n部分剩余信托资产。本所目前维护的债权登记册包括逾15,000项债权，总额逾$5.5 billion dollars。\n\nBrookstone Holdings Corp., et al.（布鲁克斯通控股公司等）案件，United States Bankruptcy Court, District of Delaware（美国破产法院特拉华州地区法院），第11章案件，案号14-10752——Craig R. Jalbert（克雷格·R·贾尔伯特）及Verdolino & Lowey, P.C.（韦尔多利诺和洛伊专业公司）（下称“本所”）于2014年7月受第11章监督委员会聘用，担任分配信托的分配受托人。本所依照债务人第二次修订联合第11章重整计划、法院命令及分配信托协议的条款管理分配信托。\n\nBuckingham Oil（白金汉石油）第11章破产案件中，Buckingham Oil Interests拥有位于11个不同州、100个勘探区的逾300口石油和天然气井，包括得克萨斯州、路易斯安那州、密西西比州和科罗拉多州。V&L受聘担任第11章受托人的财务顾问，并提供以下服务：编制及汇总破产附表和财务状况说明书，包括财务数据收集、整理及待履行合同审查；记录保存；UST要求的报告；预算及现金预测；计划制定；编制联邦及州税务申报表；偏颇清偿分析及债权管理。\n\nClark Cutler McDermott Company（克拉克·卡特勒·麦克德莫特公司）案件中，CCM是一家具有百年历史的制造商，向北美汽车行业提供隔音材料、内饰件、减振控制产品和精密调平产品。Craig R. Jalbert（克雷格·R·贾尔伯特）在CCM提交第11章申请后获任为CCM清算受托人，持有并管理清算信托资产；该等资产主要包括一家经营中的企业、大量制造及生产存货，以及位于马萨诸塞州和北卡罗来纳州的房地产。Jalbert还监督完成一家外国子公司的清算、公司缩减规模、向第三方出租和管理若干建筑物、税收减免申报、与Franklin镇就重新分区进行讨论，以及就整体房地产和若干独立建筑物进行出售谈判。作为受托人，Jalbert实现资产价值最大化，并管理经营中子公司的日常运营，同时连同房地产和存货一并推介该业务。本所提供后台支持，并与咨询委员会密切合作。该项委任仍在进行中。\n\nCorinthian Distribution Trust（科林斯分配信托）案件中，Corinthian Colleges, Inc.（“CCI”）是一家北美大型营利性高等教育公司。其子公司提供以职业为导向的文凭和学位课程，涵盖医疗保健、商业、刑事司法、运输技术与维护、建筑行业及信息技术。CCI于May 4, 2015在United States Bankruptcy Court, District of Delaware（美国破产法院特拉华州地区法院）提交第11章申请，随后于August 28, 2015，法院确认债务人第三次修订及修改的\n\n事务所经验，续\n\n合并披露说明书和第11章清算计划。根据该计划，设立了Corinthian分配信托，并任命Verdolino & Lowey P.C.（韦尔多利诺和洛伊专业公司）担任受托人和财务顾问，以在适当情况下追索保留的诉讼请求；并以迅速、有序的方式监督信托资产总额的管理、保护、保全及清算，以及向信托受益人分配由此产生的收益。该项委任包括战略性税务规划，以使税务法规和义务尽可能与信托的计划愿景保持一致；月度报告；预算编制；信托管理；以及债权管理。\n\n－ Carlson Group, Inc.（卡尔森集团公司） 本所最初被指定为无担保债权人官方委员会的会计师/财务顾问。在确认一项清算型重整计划后，Craig Jalbert（克雷格·贾尔伯特）被指定为 Carlson Group, Inc. 第 11 章破产案件中债务人的清算监督人。Carlson 是一家业务遍及约 15 个州、规模达 \\$300 million 的建筑及建筑设计公司。本所曾处理大规模债权主张，包括尤其是保证公司提出的债权主张、偏颇清偿分析及内部人分析。本所还协助律师就一项潜在的 D&O（董事及高级管理人员责任）索赔进行了广泛调查和文件审查。在此前担任无担保债权人官方委员会会计师期间，本所协调并调动了在全国各地六个债务人办事处开展的记录调取工作。依托本所内少数经验丰富的破产专业人员的专业知识，700 多箱记录被装箱并运送至本所的仓储设施，随后在该处完成清点登记。\n\n－ Dendreon Corporation（登德昂公司）第 11 章破产事项，District of Delaware（特拉华州联邦地区法院），一家上市公司。本所最初受聘担任清算收尾顾问，就计划生效日前的事项向债务人及其专业人员提供建议，并审查记录、确认后预算，及协助进行生效日分配。在生效日，Craig R. Jalbert（克雷格·R·贾尔伯特）被指定为计划管理人，后成为清算受托人。计划管理人审查债权，并在必要时与律师合作对债权提出异议。计划管理人向获准债权人分配了 \\$473,000,000 的现金和股票，获准债权总额约为 \\$644,000,000。计划管理人预计将在未来数月作出约 \\$12,000,000 的第二次及最终分配。计划管理人协助编制并提交多份纳税申报表，以申报为期 2 年的活动，包括以约 \\$495,000,000 出售债务人资产。\n\n－ LyondellBasell（利安德巴赛尔），前称 Lyondell Chemical Company（利安德化学公司）——Craig R. Jalbert 和本所（V&L）目前担任债权人代表及根据第三次修订和重述的联合第 11 章重整计划设立的各信托的管理人。V&L 管理该计划为无担保债权人利益而设立的各信托的日常事务和业务，该等信托\n\n本所经验（续）\n\n持有重整后债务人的现金和股票。V&L 监督并处理向无担保债权人的所有分配，包括以现金和股票进行的分配，管理所有账户和投资，负责所有税务筹划、合规及财务报告，并在必要时协助处理所有其他诉因。截至目前，已向约 4,000 名债权人分配了 \\$250 million 的股票和现金。\n\n－ New England Compounding Center（新英格兰配药中心） New England Compounding Center（NECC）于 2012 年根据美国破产法第 11 章申请保护。该申请向 United States Bankruptcy Court for the District of Massachusetts（马萨诸塞州联邦破产法院）提出，旨在设立一项实质性基金，以赔偿受到全国性脑膜炎暴发影响的个人和家庭。V&L 提供了破产前咨询和分析服务，后受 NECC Tort Trust（NECC 侵权信托）聘用，提供税务咨询、筹划及合规服务、支付服务，以及满足所有财务报告要求。\n\n－ 一家家族办公室投资组合公司 Craig R. Jalbert 和本所被指定为这家陷入困境的零售公司的财务顾问，该公司资源匮乏的问题因 Covid-19 对零售业造成的毁灭性影响而进一步恶化。本所成功与该公司的债权人、房东及海外工厂协商达成和解，并与公司无缝协作，终止了许多合同和租约，使客户及其商业伙伴双方均感满意。本所协助追踪存货清算，并加强和支持公司的电子商务业务。V&L 的成功使客户得以在充满挑战的市场中存续，并重塑其零售业务模式。该委任仍在进行中。\n\n－ F-Squared Investment Management LLC（F-Squared 投资管理有限责任公司），第 11 章，District of Delaware（特拉华州联邦地区法院），F-Squared 及其关联公司曾为投资顾问及共同基金分销商，在其与 Securities and Exchange Commission（美国证券交易委员会）达成和解协议并同意支付 \\$35 million，以和解其因伪造基金指数表现而欺诈投资者的指控约七个月后，于特拉华州申请破产。根据已确认的破产计划，设立了一项清算信托，Craig Jalbert 被指定为清算受托人，负责核对和核准债权，并起诉及和解属于债务人的诉因，以分配给信托受益人。该委任仍在进行中。\n\n－ Joseph Stadelmann Electrical Contractors, Inc.（约瑟夫·斯塔德尔曼电气承包商公司） 担任美国地区法院指定的接管人。扣押债务人资产并将其拍卖。收回应收账款，并终止租约和租赁安排。在大量活动中发现向内部人（及其亲属）和关联实体进行的多笔转移，并查明被挪用的资金。提起诉讼以撤销该等交易，最终达成诉讼和解。\n\n－ K'Nex Limited Partnership Group, LP（K'Nex 有限合伙集团） Craig R. Jalbert 被指定为 K'Nex 在美国和加拿大全部资产的受托人/受让人。K'Nex 是一家建筑玩具系统制造商，该系统由可互相锁合的塑料杆、连接件、积木、齿轮和车轮组成，可用于创造无数形状和角度，从而组装机器和结构，包括模拟过山车和建筑物。该项指定作为一项为债权人利益而进行的财产转让，受 Chancery Court of the State of Delaware（特拉华州衡平法院）的管辖。该公司拥有一家全资加拿大子公司。该公司是 Toys R Us（玩具反斗城）的主要债权人，其职责包括监督美国和加拿大的破产程序及管理债权申报程序。该委任仍在进行中。\n\n－ SW US, INC.（SW US 公司） Craig R. Jalbert 被指定为 SW US, Inc. 在美国全部资产的受托人/受让人，该公司以“Kit & Ace”名义在全球经营，是一家奢侈运动服装零售商；该项指定作为一项为债权人利益而进行的财产转让，经 Chancery Court of the State of Delaware（特拉华州衡平法院）批准并受其管辖。该公司在 15 个州拥有 25 家门店，并在 California、Texas 和 Washington 的配送中心和仓库拥有资产。职责包括监督关闭美国所有门店、与房东合作、清算美国境内资产，以及对其在 Australia 和 England 的关联方提出债权。该委任仍在进行中。\n\n－ 由三位商业巨头拥有的一家有限责任公司，是通过美国公司合资设立的专注于医疗保健的实体。该公司探索了广泛的医疗保健解决方案，并试行了新方式，使初级医疗更容易获得、保险福利更易理解和使用，以及处方药更为可负担。该公司遭遇财务困境，已无法维持其经营。Craig R. Jalbert 被指定为唯一管理人，以清算结束其业务事务。该委任仍在进行中。\n\n－ CA IN, Inc.（CA IN 公司） Craig R. Jalbert 被指定为 CA IN, Inc. 在美国全部资产的受托人/受让人。该公司是一家管理公司，向各公司（主要为酒店）提供某些公司支持服务。该项指定作为一项为债权人利益而进行的财产转让，受 Chancery Court of the State of Delaware（特拉华州衡平法院）的管辖。职责包括通知债权人、编制适当的法院文件及管理债权申报程序。该委任仍在进行中。\n\n－ Old CPF LLC（旧 CPF 有限责任公司） 原名 Carolina Pride Foods（卡罗莱纳骄傲食品公司），是一家家族经营企业，近 100 年来在美国东南部生产优质猪肉制品，包括热狗、香肠、午餐肉、火腿和培根。Craig R. Jalbert 被指定为 CA IN, Inc. 在美国全部资产的受托人/受让人。\n\n本所经验（续）\n\n该项指定作为一项为债权人利益而进行的财产转让，受 Chancery Court of the State of Delaware（特拉华州衡平法院）的管辖。职责包括通知债权人、编制适当的法院文件及管理债权申报程序。该委任仍在进行中。\n\n－ Vivisource Laboratories, Inc.（维维索斯实验室公司） Craig R. Jalbert 被 US Bankruptcy Court, District of Massachusetts（马萨诸塞州美国破产法院）指定担任第 11 章审查员。Jalbert 和本所对该合同研究组织进行了广泛审查，主要聚焦于申请后经营，具体包括申请后负债、月度报告和现金流预测。\n\n－ Commonwealth of Massachusetts' Attorney General（马萨诸塞州总检察长）和 Just Energy, Inc.（正义能源公司） Verdolino & Lowey（韦尔多利诺与洛伊）受马萨诸塞州总检察长和 Just Energy, Inc. 聘用，担任独立受托人，并就为向特定客户作出赔偿而设立的信托基金和赔偿计划，计算损害赔偿并管理向超过 50,000 名受益人的支付。本所根据双方之间的和解协议监督该信托，该协议旨在解决马萨诸塞州对该公司提出的指称债权。该委任仍在进行中。\n\n－ GPX International Tire Corporation（GPX 国际轮胎公司） Craig R. Jalbert 是法院指定的计划确认后清算监督人，负责监督诉讼、提交纳税申报表、向 United States Trustee（美国受托人）报告、分析债权证明、作出分配，以及履行结案所需的所有其他职责。\n\n－ Grand Wireless Corporation（大无线公司） Craig R. Jalbert 曾担任第 11 章受托人，于 2006 年 6 月至 2006 年 11 月期间经营一家拥有 12 家门店的无线电话零售连锁企业；使公司实现盈利；提交并确认了一项重整计划。此后，Jalbert 先生被指定为清算受托人和支付代理人。在案件期间，Jalbert 先生全权负责经营业务、协商延长租约及解决各类租约违约问题。自计划确认后，Jalbert 先生一直处理债权异议、和解一项内部人撤销权诉讼，并按照计划规定支付获准债权。\n\n－ Ground Round, Inc.（圆桌餐厅公司）及关联方 V&L 担任该债务人的会计师和财务顾问；该债务人经营或特许经营了分布于 25 个州的 130 家餐厅。与专业人员合作，在向有担保债权人支付超过 \\$4,000,000 后清算资产，另包括出售剩余酒类许可证及撤销权诉讼所得收益。Craig R. Jalbert 是法院指定的计划确认后清算代理人。出售剩余资产，与数百名债权人达成和解，包括 25 个州及众多其他地方财产税和餐饮/销售/使用税机关，并与律师一同提起撤销权诉讼。\n\n－ Ibis Technology, Inc. Craig R. Jalbert（克雷格·R·贾尔伯特）被任命为该上市公司的总裁兼董事。负责该公司的全面清算收尾工作，包括关闭所有设施、偿还全部债务、终止员工福利计划、向股东分配资金，以及清算包括知识产权和设备在内的资产。贾尔伯特先生与法律顾问合作，停止向 SEC 报告，并依照获批准的清算计划和 MA 州法律进行清算。\n\n－ ACT Manufacturing, Inc. 清算首席执行官。该上市公司的 Chapter 11 破产事项中，在计划生效日后分配了 \\$35 million 现金。本所还协助无担保普通债权人官方委员会的法律顾问，就潜在的 D&O 索赔进行了广泛调查和文件审查。识别出约 \\$65,000,000 的可撤销交易，并调查和核对了全部债权。该案最初申报的债权超过 \\$750,000,000，案件结案时约为 \\$360,000,000。从档案管理角度看，本所识别、清点并存储了超过 2,000 箱档案，以及原债务人的数百万份电子文件。\n\n－ Exide Technologies（埃克赛德科技公司）Chapter 11，District of Delaware（特拉华区）。Craig R. Jalbert 被任命为 Vernon Tort Claims Trust（弗农侵权索赔信托）的受托人，依据债务人获批准的第四次修订重组计划履职。受托人的主要职责包括但不限于保全信托资产、在必要时监督并协助诉讼程序、管理债权解决程序，以及提起和和解属于债务人的诉因，以向信托受益人进行分配。该委任仍在持续。\n\n－ MZT Holdings, Inc.（原名 Matritech, Inc.）被任命为该具备偿债能力的上市公司的总裁兼董事。负责该公司的全面清算收尾工作，包括向买方过渡、偿还全部债务、终止员工福利计划以及向股东分配资金。约 \\$13,000,000 可供分配。与法律顾问合作，停止向 SEC 报告，并依照获批准的清算计划和 DE 州法律清算全部资产。\n\n－ MotherNature.com。作为 MotherNature.com 的清算总裁兼财务主管，本所监督了一家从投资者处筹集超过 \\$120,000,000 的上市公司的有序清算。其在该案中的职责包括安排对全部有形资产进行公开拍卖、就出售债务人客户名单和 URL 的条款进行谈判，以及处理向股东进行的三次分配。\n\n－ Modern Continental Construction Corporation（现代大陆建筑公司）破产法院任命的清算监督人。负责破产财产的清算收尾；完成若干项目；收回应收款项；监督复杂诉讼；申报纳税申报表；评估并清算剩余资产，包括对另一家经营公司的投资；向 United States Trustee（美国受托人）报告；进行分配，以及履行结案所需的其他全部职责。\n\n－ Payton Construction Corporation（佩顿建筑公司）。一家拥有超过 300 名员工、价值 \\$300 million dollar 的建筑公司——本所最初被任命为该办公装修和重建公司的 Chapter 11 破产案中无担保债权人官方委员会的会计师/财务顾问。此后不久，Craig R. Jalbert 和本所被任命为债务人的唯一代表，以完成债务人事务的清算收尾。本所协助法律顾问对档案和文件进行大规模分析；审查债务人的持续经营能力；在管理层退出后经营该公司，以完成约 20 个项目，包括已提供保证担保的项目；就担保债权金额与保证公司进行诉讼并达成和解；就可撤销交易与内部人士进行诉讼并达成和解；在必要时审查债权，并以其他方式支持委员会及其法律顾问成功完成该债务人的清算收尾。\n\n－ Reed and Barton Corporation（里德和巴顿公司）Chapter 11 破产事项。该公司是一家著名的美国银器制造商，也是全国高品质银质餐具和餐桌用品，以及刀叉餐具、水晶饮具、相框、装饰品和婴儿礼品的主要设计商和经销商之一。V&L 受债务人聘请担任会计师和财务顾问。V&L 提供的服务包括：编制和整理破产清单及财务状况说明书，包括财务数据收集、汇编和待履行合同审查；档案保管；UST 要求的报告；预算和现金预测；计划制定；编制联邦和州纳税申报表；并在出售评估中提供协助，与债务人管理层、投资银行家和委员会财务顾问协商，评估竞争性报价，以选出将在关于出售债务人几乎全部非不动产资产的最终出售听证会上提交的最高及最佳报价，并协助核对交割后的出售事项。\n\n－ RNI Wind Down Corporation（RNI 清算收尾公司）。Craig R. Jalbert 是法院任命的一家上市公司的计划管理人。移交给计划管理人的现金总额超过 \\$280,000,000。该案债权人债权总额约为 \\$100,000,000，正在全额支付，并在适用情况下支付利息。本所正在完成众多外国非债务人子公司的清算收尾、和解众多债权异议及其他诉讼，并预计将随着时间推移向权益持有人支付约 \\$180,000,000。\n\n－ Rural Metro（农村都会）Chapter 11 破产事项。该公司是横跨全国的私人救护车和消防服务领域的全国领先企业。Craig R. Jalbert 依据 Chapter 11 重组计划被任命为债权人代表和诉讼信托受托人，负责管理债权人基金、解决债权、提供诉讼支持并清算诉讼信托资产。\n\n－ ServiSense.com。在该电信破产案中担任清算监督人。V&L 成功应对了一家在 48 个州开展业务的公司所带来的挑战。不仅在每个州均提交了退出文件，还对所得税、销售税和使用税要求进行了全面研究，以确保债务人的全部申报表均得到适当提交。本所仅在该案中便编制并提交了超过两千份销售税、使用税和电信税申报表。\n\nCRAIG R. JALBERT（克雷格·R·贾尔伯特），CIRA 负责人，Verdolino & Lowey, P.C.（维尔多利诺与洛伊律师事务所）Foxboro, Massachusetts（马萨诸塞州福克斯伯勒）\n\n电话 508-543-1720\n\n传真 508-543-4114\n\n经历\n\nCraig R. Jalbert 于 1987 年以负责人身份加入 Verdolino & Lowey, P.C.。他在法务会计和欺诈调查、清算收尾、受托服务、破产、清算、会计、税务、财务咨询服务、企业和投资估值、依州法律进行的清算、现金流和业务分析、企业或资产清算、税务服务、债权人债权核对、债权人和股东分配以及资不抵债测试/分析方面拥有广泛经验和专业执业领域。他还经常受聘为破产内外的企业就以下事项提供指导和建议：清算收尾、档案重建、法务调查和诉讼支持。Craig 在争议解决、专家证人服务、D&O 及其他诉讼事项领域亦具备专长。Craig 曾参与超过 7,500 宗破产案件，其中包括超过 500 宗 Chapter 11 案件。Craig 还曾多次被任命为确认后受托人、联邦和州法院接管人、为债权人利益进行转让中的受让人，以及高级管理人员和/或董事。加入 Verdolino & Lowey 前，Craig 曾任 Arthur Andersen & Co.（安达信公司）波士顿办事处商业审计部高级审计师。他的重点领域是规划、管理和执行财务报表审计，以及为中大型公司开展特别项目。其他职责包括监督和培训初级会计师。Craig 还获选为 American College of Bankruptcy（美国破产学院）院士。\n\n出版物和讲座\n\n演讲人，American Bankruptcy Institute Conference（美国破产协会会议），July 2017，主题为受托人角色。\n\n演讲人，Delaware Chancery Court Conference（特拉华衡平法院会议），October 2018，主题为 ABCs。\n\n演讲人，Wilmington DE bar luncheon（特拉华州威尔明顿律师协会午餐会），November 2018，主题为 ABCs。\n\n演讲人，November 2018 Massachusetts Continuing Legal Education Seminar（2018 年 11 月马萨诸塞继续法律教育研讨会），主题为破产替代方案。\n\n演讲人，Association of Insolvency and Restructuring Advisors（破产与重组顾问协会）年度会议，June 2019，主题为破产中的州税。\n\n演讲人，Association of Insolvency and Restructuring Advisors 年度会议，June 2019，主题为封闭式公司的困境。\n\n演讲人，American Bankruptcy Institute Conference，July 2019，主题为破产替代方案。\n\n专业协会\n\n院士，American College of Bankruptcy；American Institute of Certified Public Accountants（美国注册会计师协会）；Massachusetts Society of Certified Public Accountants（马萨诸塞注册会计师协会）；American Bankruptcy Institute；Association of Insolvency and Restructuring Advisors；Association of Certified Fraud Examiners（注册舞弊审查师协会）\n\n教育背景\n\n注册破产与重组顾问（CIRA）；Boston College（波士顿学院）会计学理学学士，荣誉毕业，1983 年；在整个会计职业生涯中持续参加专业教育课程，包括有关会计、税务、破产、资不抵债、法务会计及相关事项的课程。","key_entities":["Je","CIPA","Kwok"],"ecf_references":[],"word_count":5803,"status":"published","published_at":"2022-03-02 00:00:00","created_at":"2022-03-02","updated_at":"2026-08-23 19:33:53"}