{"id":"court_ctb_3274_0","court":"CTB","case_no":"22-50073","doc_number":3274,"sub_number":0,"doc_type":"ORDER","filed_date":"2024-06-24","title":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION ) ) ) ) ) ) ) )","summary_zh":"第一次中期费用申请 —— Ho Wan Kwok 破产案（郭文贵 / Guo Wengui / Miles Guo），CTB 22-50073 ECF #3274（2024-06-24立案）。受托人及 Genever 债务人税务顾问 Eisner Advisory Group LLC 申请核准 2023 年 10 月 23 日至 2024 年 4 月 30 日期间的专业服务报酬 66,976.00 美元（共计 108.7 小时工作量，无报销费用）。","summary_en":"First Interim Fee Application — In re Ho Wan Kwok (Miles Guo / Guo Wengui), CTB 22-50073 ECF #3274 (filed 2024-06-24). Eisner Advisory Group LLC, tax advisor to the Trustee and Genever Debtors, applies for allowance of $66,976.00 in professional fees (108.7 hours billed) and $0 in expenses for services rendered from October 23, 2023 through April 30, 2024.","body_en":"## **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n) ) ) ) ) ) ) )\n\nIn re:\n\nHO WAN KWOK, et al.,\n\nDebtors.1\n\nChapter 11 Case No. 22-50073 (JAM) (Jointly Administered)\n\n## **FEE APPLICATION COVERSHEET**\n\nInterim Application of:\n\nTime Period:\n\nDate of Entry of Retention Order:\n\n# **Amounts Requested**\n\nFees: \\$66,976.00 Expenses: \\$0.00 Total: \\$66,976.00\n\n# **Fees Previously Requested:**\n\nRequested Fees: \\$0.00 Awarded Fees: \\$0.00 Paid Fees: \\$0.00\n\n# **Expenses Previously Requested:** Requested Expenses: \\$0.00 Awarded Expenses: \\$0.00 Paid Expenses: \\$0.00\n\nEisner Advisory Group LLC\n\nFrom: October 23, 2023 To: April 30, 2024\n\nDecember 7, 2023, effective as of October 23, 2023 [Docket No. 2424]\n\n# **Reductions:**\n\nVoluntary Fee Reductions: Not applicable Voluntary Expense Reductions: Not applicable\n\n#### **Retainer Request:** None.\n\n**Expense Detail:** Retainer Received: Not applicable\n\n1 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, and 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#### **FEE REQUESTS TO DATE**\n\n| Date
Submitted/
Docket No. | Period
Covered | Requested
Fees | Requested
Expenses | Fees
Awarded
and
Paid;
Court
Order | Expenses
Awarded
and Paid;
Court
Order | Amount
Owing |\n|----------------------------------|-------------------|-------------------|-----------------------|---------------------------------------------------|----------------------------------------------------|-----------------|\n| None. | | | | | | |\n\n# **HOURS AND RATES PER PROFESSIONAL**\n\n| Name of | Position with the | Hourly Billing | Total Hours | Total |\n|----------------------|-------------------|----------------|-------------|--------------|\n| Professional | Applicant | Rate | Billed | Compensation |\n| Individual | | | | |\n| Anthony Calascibetta | Partner | \\$675.00 | 19.2 | \\$12,960.00 |\n| Daniel Gibson | Partner | \\$690.00 | 10.3 | \\$7,107.00 |\n| William Gentilesco | Director | \\$655.00 | 1.0 | \\$655.00 |\n| Jay Lindenberg | Director | \\$650.00 | 51.5 | \\$33,475.00 |\n| Brooke Bodziner | Director | \\$605.00 | 1.3 | \\$786.50 |\n| Kimberly Mumme | Senior Manager | \\$600.00 | 1.1 | \\$660.00 |\n| Andal Iyengar | Senior Manager | \\$525.00 | 9.3 | \\$4,882.50 |\n| Mandy Zhao | Manager | \\$430.00 | 15.0 | \\$6,450.00 |\n| | 108.7 | \\$66,976.00 | | |\n| | Blended Rate: | | | \\$616.15 |\n\n# **EXPENSE SUMMARY**\n\n| Expenses Category | Total Expenses |\n|-------------------|----------------|\n| Not
applicable | \\$0.000 |\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n) ) ) ) ) ) ) )\n\nIn re:\n\nHO WAN KWOK, et al.,\n\nChapter 11\n\nCase No. 22-50073 (JAM)\n\nDebtors.1\n\n(Jointly Administered)\n\n# **FIRST INTERIM FEE APPLICATION OF EISNER ADVISORY GROUP LLC, AS TAX ADVISOR TO TRUSTEE AND GENEVER DEBTORS, FOR ALLOWANCE OF COMPENSATION FOR SERVICES RENDERED AND FOR REIMBURSEMENT OF ALL ACTUAL AND NECESSARY EXPENSES INCURRED FOR THE PERIOD FROM OCTOBER 23, 2023 THROUGH APRIL 30, 2024**\n\nPursuant to sections 327, 330, and 331 of chapter 11 of title 11 of the United States Code,\n\n(the \"Bankruptcy Code\"), Rules 2014 and 2016 of the Federal Rules of Bankruptcy Procedure\n\n(the \"Bankruptcy Rules\"), the *Order (I) Authorizing and Approving Retention and Employment*\n\n*of Eisner Advisory Group LLC, as Tax Advisors, Effective as of October 23, 2023, and (II)*\n\n*Granting Related Relief,* dated December 7, 2023 [D.I. 2424] (the \"Retention Order\"), and Rules\n\n2014-1 and 2016-1 of the Local Rules of Bankruptcy Practice and Procedure of the United States\n\nBankruptcy Court for the District of Connecticut (the \"Local Bankruptcy Rules\"), Eisner\n\nAdvisory Group LLC (\"Eisner\"), tax advisors for the Trustee and the Genever Debtors (each as\n\ndefined below), hereby files this first interim fee application (this \"Application\") for\n\ncompensation in the amount of \\$66,976.00 for the reasonable and necessary professional services\n\n1 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, and 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\nEisner rendered to the Trustee and the Genever Debtors from October 23, 2023 through April 30, 2024 (the \"Compensation Period\"). In support of the Application, Eisner respectfully states as follows:\n\n#### **Jurisdiction and Venue**\n\n1. This Court has jurisdiction over this matter pursuant to 28 U.S.C § 1334. This matter is a core proceeding within the meaning of 28 U.S.C. § 157(b)(2).\n\n2. Venue in the Court is proper pursuant to 28 U.S.C. § 1408.\n\n3. The bases for the relief requested herein are sections 328, 330, 331 and 503(b) of\n\nthe Bankruptcy Code, Bankruptcy Rule 2016 and Local Bankruptcy Rule 2016-1.\n\n#### **Background**\n\n#### **I. Individual Debtor's Chapter 11 Case**\n\n4. On February 15, 2022, (the \"Petition Date\"), Ho Wan Kwok (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 Chapter 11 Case. No examiner has been appointed in the Chapter 11 Cases.\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 chapter 11 case of Ho Wan Kwok. Pursuant to the Trustee Order, the United States Trustee selected Luc. A. Despins as the Trustee. On July 8, 2022, the Court entered an order granting the appointment of Luc. A. Despins as the Trustee (\"Trustee\") in the Chapter 11 Case of Ho Wan Kwok.\n\n7. By order entered December 7, 2023, the Court authorized Eisner's retention as tax advisors in these chapter 11 cases [Docket No. 2424] (the \"Retention Order\"), effective as of October 23, 2023. The Retention Order authorizes Eisner to be compensated on an hourly basis and reimbursed for actual and necessary out-of-pocket expenses pursuant to sections 328 and 330 of the Bankruptcy Code, the Bankruptcy Rules, the Local Bankruptcy Rules, and such orders as the Court may direct.\n\n#### **II. Genever (BVI)'s Chapter 11 Case**\n\n8. On October 11, 2022, Genever Holdings Corporation (\"Genever (BVI)\") 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. On 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\n11. On December 7, 2023, the Court granted the Trustee's application to retain Eisner as the tax advisors in the Genever (BVI) chapter 11 case, effective as of October 23, 2023, [Docket No. 2424].\n\n#### **III. Genever (US)'s Chapter 11 Case**\n\n12. On October 12, 2020, Genever Holdings, LLC (\"Genever (US)\" and, together with Genever (BVI), the \"Genever Debtors\") filed a voluntary petition for relief under chapter 11 of title 11 of the United States Code in the 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\n13. 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. 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\n14. On December 7, 2023, the Court granted the Trustee's application to retain Eisner as tax advisors in the Genever (US) chapter 11 case, effective October 23, 2023 [Docket No. 2424].\n\n#### **IV. Interim Compensation Procedures**\n\n15. On August 18, 2023, the Court entered the interim compensation procedures order, which, among other things, approved procedures for the payment of 80% of fees and 100% of expenses on a monthly basis. Prior to the filing of this Application, Eisner did not seek payment of any fees or expenses pursuant to the Interim Compensation Procedures Motion.\n\n#### **Summary of Professional Services**\n\n16. Pursuant to, and consistent with, the relevant requirements of the Local\n\nBankruptcy Rules (the \"Guidelines\"), as applicable, the following exhibits are attached hereto:\n\n- a. **Exhibit A** contains a certification by the undersigned regarding compliance with the Guidelines (the \"Certification\");\n- b. **Exhibit B** contains a list of Eisner's project categories and the total billed to each category during the Compensation Period;\n- c. **Exhibit C** contains a billing summary for the Compensation Period that includes the name of each professional for whose work compensation is sought, the aggregate time expended by each professional and the corresponding hourly billing rate at Eisner's current billing rates, and an indication of the individual amounts requested as part of this Application;\n- d. **Exhibit D** contains the time detail for the Compensation Period;\n- e. **Exhibit E** consists of Eisner's records of expenses incurred during the Compensation Period in the rendition of the professional services to the Debtors and their estates; and\n- f. **Exhibit F** contains the proposed order requesting approval of this Application.\n- 17. To provide a meaningful summary of services rendered on behalf of the Trustee\n\nand the Debtors' estates for the Compensation Period, Eisner has established, in accordance with its internal billing procedures, the following matter numbers in connection with these cases:\n\n| Matter No. | Matter Description |\n|------------|----------------------------|\n| 1 | Tax Advisory Services |\n| 2 | Fee/Employment Application |\n\n18. The following is a summary, by matter, of the most significant professional services rendered by Eisner as tax advisors during the Compensation Period. This summary is organized in accordance with Eisner's internal system of matter numbers.2\n\n## **I. Tax Issues**\n\nTotal fees: \\$64,106.00 Total Hours: 104.4\n\n19. Time in this category includes reviewing the Debtors' prior year tax returns to identify tax filing entities, jurisdictions, and possible loss carry forwards, researching income tax attributes for possible future years of tax liability offsets. The time includes communicating with the Internal Revenue Service and the processing of several Power of Attorney documents for the Debtors. Our time includes services to review, plan and perform the initial preparation of 2022 and 2023 tax returns, the preparation of income tax extensions, review sources of 2023 income\n\n2 This summary of services rendered during the Compensation Period is not intended to be a detailed or exhaustive description of the work performed by Eisner, but, rather, is intended to highlight certain key areas where Eisner provided services to the Debtors' estates during the Compensation Period. A summary description of the work performed, categorized by project code, and those day-to-day services and the time expended in performing such services, are set forth in the attached exhibits.\n\nand related offsetting expenses, review and analyze Monthly Operating Reports for further details of the cash receipts and cash disbursements. In addition, our time includes numerous tax return planning calls with Trustee's counsel to discuss potential tax treatments by the estate. Our time also includes reviewing and researching documents, other filings to assist in determining income tax basis for Individual Debtor's assets that were sold and or liquidated by the Trustee.\n\n#### **II. Fee/Employment Application**\n\nTotal fees: \\$2,870.00 Total Hours: 4.3\n\n20. Time in this category was spent preparing the retention application and this fee application, including reviewing and revising a complete summary of services and related issues.\n\n#### **Reasonable and Necessary Services Rendered by Eisner**\n\n21. The foregoing professional services rendered by Eisner on behalf of the Debtors' estates during the Compensation Period were reasonable, necessary, and appropriate to the administration of the Debtors' chapter 11 cases and related matters.\n\n22. Eisner is a reputable tax advisory firm, specializing in advising on tax-efficient strategies and navigating the tax consequences of financial decisions and transactions. Eisner is an expert in helping clients minimize taxes through research, reducing assessed penalties, and establishing payment arrangements and tax-related contributions. Further, Eisner provides tax solutions in bankruptcy cases, leveraging extensive experience in these matters, which has benefited the Trustee significantly.\n\n23. During the Compensation Period, Eisner handled a range of tax-related responsibilities, including analyzing transactions during the chapter 11 cases and providing guidance to the Trustee about tax issues arising from and relating to asset recovery. Eisner also processed power of attorney documents, communicated with the Internal Revenue Service,\n\nprepared extension forms, and analyzed monthly operating reports in order to advise the Trustee on tax matters. Overall, Eisner provided the Trustee with expert advice to facilitate the administration of the Debtors' estates and assist in structuring asset recoveries in a tax-efficient manner.\n\n24. During the Compensation Period, Eisner's hourly billing rates for the professionals responsible for managing these chapter 11 cases ranged from \\$430.00 to \\$690.00 per hour. Allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately \\$616.00 (based on 108.1 recorded hours at Eisner's regular billing rates in effect at the time of the performance of services). The hourly rates and corresponding rate structure utilized by Eisner in these cases are generally equivalent to the hourly rates and corresponding rate structure predominantly used by Eisner for comparable matters, whether in chapter 11 or otherwise, regardless of whether a fee application is required.\n\n#### **Eisner's Requested Compensation Should be Allowed**\n\n25. Section 331 of the Bankruptcy Code provides for interim compensation of professionals and incorporates the substantive standards of section 330 of the Bankruptcy Code to govern the Court's award of such compensation. Section 330 of the Bankruptcy Code provides that a court may award a professional employed under section 327 of the Bankruptcy Code \"reasonable compensation for actual, necessary services rendered . . . and reimbursement for actual, necessary expenses.\" Section 330 of the Bankruptcy Code also sets forth the criteria for the award of such compensation and reimbursement:\n\n26. In determining the amount of reasonable compensation to be awarded, the court should consider the nature, extent, and the value of such services, taking into account all relevant factors, including:\n\n- the time spent on such services;\n- the rates charged for such services;\n- whether the services were necessary to the administration of, or beneficial at the time at which the service was rendered toward the completion of, a case under this title;\n- whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; and\n- whether the compensation is reasonable based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title.\n\n#### 11 U.S.C. § 330(a)(3).\n\n27. In the instant case, Eisner respectfully submits that the services for which it seeks compensation in the Application were necessary for and beneficial to the Trustee and the Debtors' estates and were rendered to protect and preserve the Debtors' estates. Eisner respectfully submits that the services rendered were performed economically, effectively and efficiently and that the results obtained to date have benefited all stakeholders in the cases. Eisner further submits that the compensation requested herein is reasonable in light of the nature, extent and value of such services to the Trustee and the Genever Debtors, the estates, and all parties in interest.\n\n28. Eisner professionals spent a total of 108.7 hours during the Compensation Period, which services have a fair market value of \\$66,976.00. As demonstrated by the Application and all of the exhibits submitted in support hereof, Eisner spent its time economically and without unnecessary duplication. In addition, the work conducted was carefully assigned to appropriate professionals according to the experience and level of expertise required for each particular task. In summary, the services rendered by Eisner were necessary and beneficial to the Trustee, the\n\nDebtors and their estates, and were consistently performed in a timely manner commensurate with the complexity, importance, novelty and nature of the issues involved\n\n29. Accordingly, Eisner respectfully submits that approval of the compensation and expense reimbursement sought herein is warranted.\n\n#### **No Prior Request**\n\n30. No prior application for the relief requested herein has been made to this or any other court.\n\n[*Remainder of page intentionally left blank.*]\n\nWHEREFORE, Eisner requests that it be allowed reimbursement for its fees and\n\nexpenses incurred during the Compensation Period in the total amount of \\$66,976.00 consisting of reasonable and necessary professional services rendered by Eisner.\n\nDated: June 24, 2024 */s/ Anthony R. Calascibetta* Anthony R. Calascibetta, CPA, CFF, CTP Partner Eisner Advisory Services LLC\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n) ) ) ) ) ) ) )\n\nIn re:\n\nHO WAN KWOK, et al.,\n\nDebtors.1\n\nChapter 11 Case No. 22-50073 (JAM) (Jointly Administered)\n\n## **CERTIFICATE OF SERVICE**\n\nThe undersigned hereby certifies that on June 24, 2024, the foregoing Application was electronically filed. Notice of this filing was sent by e-mail to all parties to the above-captioned chapter 11 case by operation of the Court's electronic filing (\"CM/ECF\") system or by mail to anyone unable to accept electronic filing as indicated on the Notice of Electronic Filing.2 In addition, to the extent not covered by the foregoing, copies of the Application were served on the twenty (20) largest creditors in the Debtors' chapter 11 cases. Parties may access this filing through the Court's CM/ECF system.\n\n[*Remainder of page intentionally left blank.*]\n\n1 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, and the 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\n2 To the extent that the foregoing was filed outside regular business hours, service by mail on recipients unable or not qualified to accept electronic notice was made on the next business day.\n\nDated: June 24, 2024\n\n New York, New York By: */s/ G. Alexander Bongartz* G. Alexander Bongartz (*pro hac vice*) Douglass Barron (*pro hac vice*) PAUL HASTINGS LLP 200 Park Avenue New York, New York 10166 (212) 318-6079 alexbongartz@paulhastings.com douglassbarron@paulhastings.com\n\n> *Counsel for the Chapter 11 Trustee, Genever Holdings LLC, and Genever Holdings Corporation*\n\nCase 22-50073 Doc 3274 Filed 06/24/24 Entered 06/24/24 14:44:04 Page 16 of 30\n\n# **EXHIBIT A**\n\n**Certification**\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n) ) ) ) ) ) ) )\n\nIn re:\n\nHO WAN KWOK, et al.,\n\nChapter 11\n\nCase No. 22-50073 (JAM)\n\nDebtors.1\n\n(Jointly Administered)\n\n# **CERTIFICATION UNDER GUIDELINES FOR FEES AND DISBURSEMENTS FOR PROFESSIONALS IN RESPECT OF THE FIRST INTERIM FEE APPLICATION OF EISNER ADVISORY GROUP LLC, AS TAX ADVISOR TO TRUSTEE AND GENEVER DEBTORS, FOR ALLOWANCE OF COMPENSATION FOR SERVICES RENDERED AND FOR REIMBURSEMENT OF ALL ACTUAL AND NECESSARY EXPENSES INCURRED FOR THE PERIOD FROM OCTOBER 23, 2023 THROUGH APRIL 30, 2024**\n\nA. I am a Partner for the applicant firm, Eisner Advisory Group LLC (\"Eisner\"),\n\nlocated at 111 Wood Avenue South Iselin, New Jersey 08830-2700. I am the lead Partner\n\ncoordinating, overseeing and assisting with the tax services performed by Eisner on the above-\n\ncaptioned chapter 11 cases.\n\nB. I have personally performed many of the services rendered by Eisner, as tax\n\nadvisor to the Trustee and the Genever Debtors, and am familiar with all other work performed\n\non behalf of the Trustee and the Genever Debtors by the employees in the firm.\n\nC. The facts set forth in the foregoing Application are true and correct to the best of\n\nmy knowledge, information and belief.\n\n1 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, and 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\nD. I have reviewed Rule 2016-2 of the Local Rules of Bankruptcy Practice and\n\nProcedures of the United States Bankruptcy Court for the District of Connecticut and believe that the Application complies with Rule 2016-2.\n\nPursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true and correct.\n\nDate: June 24, 2024\n\nRespectfully submitted,\n\n*/s/ Anthony R. Calascibetta*\n\nAnthony R. Calascibetta, CPA, CFF, CTP Partner Eisner Advisory Group LLC\n\n# **EXHIBIT B**\n\n#### **Summary of Billings by Subject Matter for the Compensation Period**\n\n| Project Category | Total Hours
Billed | Total Fees
Requested |\n|------------------------------|-----------------------|----------------------------|\n| 1 Tax Related Issues | 104.4 | \\$64,106.00 |\n| 2 Fee/Employment Application | 4.3 | 2,870.00 |\n| TOTALS | 108.7 | \\$66,976.00\\$6
6,976.00 |\n\n#### **EXHIBIT C**\n\n#### **Summary of Hours Billed by Professionals During the Compensation Period October 23, 2023 Through April 30, 2024**\n\n| Name of | Position with the | Hourly Billing | Total Hours | Total |\n|----------------------|-------------------|----------------|-------------|--------------|\n| Professional | Applicant | Rate | Billed | Compensation |\n| Individual | | | | |\n| Anthony Calascibetta | Partner | \\$675.00 | 19.2 | \\$12,960.00 |\n| Daniel Gibson | Partner | \\$690.00 | 10.3 | \\$7,107.00 |\n| William Gentilesco | Director | \\$655.00 | 1.0 | \\$655.00 |\n| Jay Lindenberg | Director | \\$650.00 | 51.5 | \\$33,475.00 |\n| Brooke Bodziner | Director | \\$605.00 | 1.3 | \\$786.50 |\n| Kimberly Mumme | Senior Manager | \\$600.00 | 1.1 | \\$660.00 |\n| Andal Iyengar | Senior Manager | \\$525.00 | 9.3 | \\$4,882.50 |\n| Mandy Zhao | Manager | \\$430.00 | 15.0 | \\$6,450.00 |\n| | 108.7 | \\$66,976.00 | | |\n| | Blended Rate: | | | \\$616.15 |\n\nCase 22-50073 Doc 3274 Filed 06/24/24 Entered 06/24/24 14:44:04 Page 21 of 30\n\n### **EXHIBIT D**\n\n**Time Detail**\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|---------------------------------------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------|------------|------------------------|\n| Anthony Calascibetta
Andal Iyengar | | 10/29/2023 Review documents, tax notices and tax returns.
10/30/2023 Planning meeting - with A. Calascibetta, J. Lindenberg, D. | \\$ 675.00
525.00 | 0.6
0.5 | \\$
405.00
262.50 |\n| Andal Iyengar | | Gibson, EA, prior to call with counsel.
10/30/2023 Call with Counsel along with A. Calascibetta, J. Lindenberg, D. | 525.00 | 1.0 | 525.00 |\n| | | Gibson, EA. | | | |\n| Anthony Calascibetta | | 10/30/2023 Conference call with A. Bongartz, P. Hastings and D. Gibson,
A. Iyengar and J. Lindenberg, EA to discuss trustee's concerns,
tax returns documentation and other estate tax matters. | 675.00 | 1.0 | 675.00 |\n| Anthony Calascibetta | | 10/30/2023 Discussed tax reporting, tax matters relating to Kwok and
related entities with D. Gibson, A. Iyengar and J. Lindenberg,
EA. | 675.00 | 0.5 | 337.50 |\n| Andal Iyengar | | 11/01/2023 Set-up an engagement binder and move all documents
received so far into the binder. | 525.00 | 1.0 | 525.00 |\n| Jay Lindenberg | | 11/02/2023 Initial client call with counsel re: background information. | 650.00 | 1.0 | 650.00 |\n| Daniel Gibson | | 11/03/2023 Call with attorney regarding information on case. | 690.00 | 2.5 | 1,725.00 |\n| Jay Lindenberg | | 11/03/2023 Review of shared file of documents, analyze tax returns and
other files. | 650.00 | 1.3 | 845.00 |\n| Jay Lindenberg | | 11/08/2023 Research and background information regarding Debtor. | 650.00 | 0.3 | 195.00 |\n| Anthony Calascibetta | | 11/10/2023 Review of documents provided by Trustee's counsel. | 675.00 | 2.0 | 1,350.00 |\n| Anthony Calascibetta | | 11/13/2023 Review of documents provided by counsel. | 675.00 | 2.2 | 1,485.00 |\n| | | | | | |\n| Anthony Calascibetta | | 11/17/2023 Review of documents provided by Trustee counsel. | 675.00 | 1.2 | 810.00 |\n| Jay Lindenberg | | 11/17/2023 Review of documents, prior tax returns and historical
information to prepare unfiled tax returns and related issues. | 650.00 | 1.3 | 845.00 |\n| Anthony Calascibetta | | 11/20/2023 Review of various documents provided by Trustee counsel. | 675.00 | 1.2 | 810.00 |\n| Jay Lindenberg | | 11/20/2023 Initial review of files, questions and related issues. | 650.00 | 0.8 | 520.00 |\n| Jay Lindenberg | | 11/21/2023 Further review of documents and note issues that warrant
further investigation. | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | 12/11/2023 Initial document review and compile inquiries, planning of
engagement. | 650.00 | 0.8 | 520.00 |\n| Jay Lindenberg | | 12/12/2023 Outline issues and prepare for both meetings. | 650.00 | 0.7 | 455.00 |\n| Andal Iyengar | | 12/13/2023 Call with A. Bongartz, Paul Hastings, A. Calascibetta, J.
Lindenberg, D. G bson, EA, to discuss tax matters. | 525.00 | 1.0 | 525.00 |\n| Andal Iyengar | | 12/13/2023 Internal meeting - A. Calascibetta, J. Lindenberg, D. Gibson,
EA, to discuss tax issues. | 525.00 | 0.5 | 262.50 |\n| Anthony Calascibetta | | 12/13/2023 Discussed plan to file estates tax returns with A. Bongartz, Paul
Hastings and A. Iyengar, D. Gibson and J. Lindenberg, EA. | 675.00 | 0.5 | 337.50 |\n| Anthony Calascibetta | | 12/13/2023 Discussed tax returns possibly filed and obtain transcripts with | 675.00 | 0.5 | 337.50 |\n| Anthony Calascibetta | | D. Gibson, A. Iyengar and J. Lindenberg, EA.
12/13/2023 Follow-up call with A. Iyengar, D. Gibson and J. Lindenberg, EA | 675.00 | 0.3 | 202.50 |\n| | | to discuss POA and other tax matters. | | | |\n| Anthony Calascibetta
Daniel Gibson | | 12/13/2023 Review of IRS claims filed and tax documents received.
12/13/2023 Various internal calls to discuss obtaining tax transcripts and
POAs. | 675.00
690.00 | 0.3
2.0 | 202.50
1,380.00 |\n| Jay Lindenberg | | 12/13/2023 Review of documents received to date and secure on drive for | 650.00 | 1.2 | 780.00 |\n| Jay Lindenberg | | future use.
12/13/2023 Several call with internal team regarding planning, obtaining tax
transcripts from IRS and obtaining documents. | 650.00 | 0.8 | 520.00 |\n| Jay Lindenberg | | 12/13/2023 Telephone call with A. Bongartz, Paul Hastings and EA team
regarding determining unfiled returns, issues and moving | 650.00 | 0.5 | 325.00 |\n| Jay Lindenberg | | forward.
12/14/2023 Additional review and analysis of documents and prior tax | 650.00 | 1.4 | 910.00 |\n| Jay Lindenberg | | returns.
12/15/2023 Review Pacer, review case history and identify requested | 650.00 | 1.1 | 715.00 |\n| Jay Lindenberg | | Order of Trustees appointment.
12/18/2023 Continued review and analysis of documents, case background
and history regarding filed and unfiled tax returns, cut off and
tax attributes. | 650.00 | 1.1 | 715.00 |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|----------------------|------|---------------------------------------------------------------------------------------------------------------------------------------------|--------|-------|----------|\n| | | | | | |\n| Daniel Gibson | | 12/21/2023 Call and follow-up after call regarding documents and
transcripts. | 690.00 | 1.0 | 690.00 |\n| Jay Lindenberg | | 12/21/2023 Review Debtors Schedules and SOFA with included a wealth of
information. | 650.00 | 1.3 | 845.00 |\n| Jay Lindenberg | | 12/21/2023 Download files on Drive for further investigation. | 650.00 | 0.6 | 390.00 |\n| Jay Lindenberg | | 12/21/2023 Call with EA team regarding progression of case, document | 650.00 | 0.4 | 260.00 |\n| | | production, IRS transcripts and general case issues. | | | |\n| Jay Lindenberg | | 12/21/2023 Contact counsel re: Debtor's and wife SSN. | 650.00 | 0.2 | 130.00 |\n| Daniel Gibson | | 01/01/2024 Preparation of power of attorneys. | 690.00 | 1.0 | 690.00 |\n| Daniel Gibson | | 01/01/2024 Review of open issues relating to POAs. | 690.00 | 1.0 | 690.00 |\n| Anthony Calascibetta | | 01/02/2024 Review and follow-up relating to correspondences relating to
POA's. | 675.00 | 0.2 | 135.00 |\n| Jay Lindenberg | | 01/02/2024 Discuss case progression, POA and related issues with A.
Calascibetta, EA. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | | 01/02/2024 Review POA, discuss revisions and processing with various | 650.00 | 0.6 | 390.00 |\n| | | parties involved. | | | |\n| Brooke Bodziner | | 01/03/2024 Review of foreign corporation reporting requirements. | 605.00 | 1.3 | 786.50 |\n| Jay Lindenberg | | 01/03/2024 Processing of POA for foreign entity, research and inquiry | 650.00 | 0.4 | 260.00 |\n| | | | | | |\n| | | regarding Trustee's appointment. | | | |\n| Jay Lindenberg | | 01/04/2024 Processing of POA, resistance from IRS for due process, ability
to sign documents, communications between EA parties. | 650.00 | 1.3 | 845.00 |\n| Anthony Calascibetta | | 01/05/2024 Discussed supporting documentation for POA's with J.
Lindenberg, EA. | 675.00 | 0.2 | 135.00 |\n| Jay Lindenberg | | 01/05/2024 Review several correspondence and related issuers regarding | 650.00 | 0.5 | 325.00 |\n| Kimberly Mumme | | processing of POA with the IRS.
01/08/2024 Work with IRS TP agent for POA acceptance - follow up email
next steps - add link Form 56. | 600.00 | 1.1 | 660.00 |\n| Anthony Calascibetta | | 01/09/2024 Review and follow-up correspondences relating to POA. | 675.00 | 0.2 | 135.00 |\n| Jay Lindenberg | | 01/09/2024 Progression of processing of POA, questions and issues, | 650.00 | 0.8 | 520.00 |\n| | | foreign entity concerns and contact with the Insolvency Unit in
Boston. | | | |\n| Jay Lindenberg | | 01/11/2024 Continue obtaining data, POA's and contacting IRS. | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | 01/16/2024 Research Central Insolvency for potential contact person and | 650.00 | 1.1 | 715.00 |\n| | | guidance regarding processing POA's | | | |\n| Jay Lindenberg | | 01/19/2024 Case progression, documents, further communications with the | 650.00 | 1.1 | 715.00 |\n| Jay Lindenberg | | IRS.
02/01/2024 Review of files, contact counsel for access to financial data, | 650.00 | 0.7 | 455.00 |\n| | | monthly accounting, books and records for preparation of tax | | | |\n| | | returns. | | | |\n| Jay Lindenberg | | 02/01/2024 Research case updates and POA issues, numerous
communications with different departments at the Internal | 650.00 | 1.7 | 1,105.00 |\n| | | Revenue Service, identify case specialist, discuss with D. | | | |\n| | | Gibson and contact same. | | | |\n| Jay Lindenberg | | 02/01/2024 Review prior years tax returns and begin to research issues. | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | 02/05/2024 Discuss progression of obtaining data and communications
with the IRS. | 650.00 | 0.1 | 65.00 |\n| Jay Lindenberg | | 02/05/2024 Progression with IRS and related issues. | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | 02/06/2024 Follow up communication with IRS re: case progression and
related issues. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | | 02/07/2024 Receipt and review of documents from counsel. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | | 02/07/2024 Contact IRS agent handling file, discuss POA issues,
processing of forms and obtaining IRS guidance and | 650.00 | 1.3 | 845.00 |\n| Jay Lindenberg | | assistance.
02/08/2024 Communications with counsel regarding documents production | 650.00 | 0.8 | 520.00 |\n| | | and turnover. | | | |\n| Jay Lindenberg | | 02/13/2024 Progression of obtaining financial information and download of
files. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | | 02/14/2024 Communications with counsel regarding transfer of files. | 650.00 | 0.3 | 195.00 |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|---------------------------------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------|------------|-----------------|\n| Jay Lindenberg | | 02/14/2024 Follow up with EA team regarding preparing tax filing | 650.00 | 0.3 | 195.00 |\n| Anthony Calascibetta | | extensions and related issues.
02/15/2024 Discussed cash activities of bankruptcy estate with J. | 675.00 | 0.1 | 67.50 |\n| Anthony Calascibetta | | Lindenberg, EA.
02/20/2024 Discussed status of POA's and monthly operating report | 675.00 | 0.2 | 135.00 |\n| Jay Lindenberg | | information with J. Lindenberg, EA.
02/22/2024 Communications with IRS regarding processing of POA, follow
up issues. | 650.00 | 0.6 | 390.00 |\n| Andal Iyengar
Jay Lindenberg | | 02/27/2024 Update binder with 1099-INT for 2023.
02/27/2024 Receipt and review of 2023 Form 1099 from Trustee for taxable
interest income, and preparation of income tax extensions. | 525.00
650.00 | 0.1
0.7 | 52.50
455.00 |\n| Jay Lindenberg | | 02/29/2024 Follow up with IRS regarding Processing of Power of Attorney. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | | 02/29/2024 Review operating reports and other financial data to assemble
financials and related information for preparation of tax returns. | 650.00 | 0.7 | 455.00 |\n| Andal Iyengar | | 03/01/2024 Call with A. Calasc betta, J. Lindenberg & D. Gibson, EA on | 525.00 | 0.6 | 315.00 |\n| Jay Lindenberg | | extensions.
03/01/2024 Review bank statements and note 2023 transactions for tax | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | | returns.
03/01/2024 Call with tax team regarding preparing extensions and 2023 tax | 650.00 | 0.6 | 390.00 |\n| Jay Lindenberg | | returns.
03/01/2024 Discuss preparation of 2023 tax returns, assembling data with | 650.00 | 0.4 | 260.00 |\n| Anthony Calascibetta | | M. Zhao, EA.
03/01/2024 Discussed status of POA's and various cash receipts and
preparation of tax returns with A. Iyengar, D. Gibson and J. | 675.00 | 0.6 | 405.00 |\n| Mandy Zhao | | Lindenberg, EA.
03/01/2024 Call with J. Lindenberg, EA, regarding trial balance. | 430.00 | 0.4 | 172.00 |\n| Daniel Gibson | | 03/01/2024 Discussed status of POA's and tax return preparation with EA
team. | 690.00 | 0.6 | 414.00 |\n| Andal Iyengar | | 03/04/2024 Extensions - look into extensions, call with J. Lindenberg, EA. | 525.00 | 0.5 | 262.50 |\n| Jay Lindenberg | | 03/04/2024 Review and discuss with A. Iyengar tax extensions, individual | 650.00 | 0.7 | 455.00 |\n| Mandy Zhao | | debtor tax returns and compiling data.
03/05/2024 Converting bank statements to excel for trial balance. | 430.00 | 1.5 | 645.00 |\n| Jay Lindenberg | | 03/06/2024 Contact S. Cheung from IRS regarding status of processing
POA. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | | 03/06/2024 Telephone call and follow conversations with M. Zhao, EA re:
completing 2023 financial s and proposing questions for | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | trustee.
03/06/2024 Review 12/31/23 trial balance and note issues that warrants | 650.00 | 0.7 | 455.00 |\n| Mandy Zhao | | further investigation.
03/06/2024 Call with J. Lindenberg, EA, regarding trial balance questions. | 430.00 | 0.7 | 301.00 |\n| Mandy Zhao | | 03/06/2024 Preparation of trial balance. | 430.00 | 4.0 | 1,720.00 |\n| Anthony Calascibetta | | 03/10/2024 Preparation of summary of matters and timelines. | 675.00 | 0.3 | 202.50 |\n| Jay Lindenberg | | 03/11/2024 Review comments and updates, prepare agenda for meeting. | 650.00 | 0.6 | 390.00 |\n| Mandy Zhao | | 03/11/2024 Preparation of revisions to trial balance. | 430.00 | 0.1 | 43.00 |\n| Jay Lindenberg | | 03/12/2024 Meeting with counsel and EA team, case developments and
progression of tax filing and related issues. | 650.00 | 0.5 | 325.00 |\n| Jay Lindenberg | | 03/12/2024 Call with D. Gibson, A. Calascibetta re: Debtor's tax returns,
various homes, boat and other assets, questions and inquiries. | 650.00 | 1.2 | 780.00 |\n| Anthony Calascibetta | | 03/12/2024 Discussed cash receipts, tax basis, cash disbursements, tax
return extension preparation and tax return preparation with D. | 675.00 | 1.2 | 810.00 |\n| Anthony Calascibetta | | Gibson and J. Lindenberg, EA.
03/12/2024 Discussed preparation of tax returns with J. Lindenberg, EA. | 675.00 | 0.2 | 135.00 |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|----------------------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------|--------|\n| Anthony Calascibetta | | 03/12/2024 Conference call with A. Bongartz, Paul Hastings and D. Gibson
and J. Lindenberg, EA, to discuss cash collections and
disbursements, tax basis, filing of extensions and preparation
of tax returns for 2022 and 2023. | 675.00 | 1.0 | 675.00 |\n| Anthony Calascibetta | | 03/12/2024 Review of operating reports, cash receipts and cash
disbursements. | 675.00 | 0.5 | 337.50 |\n| William Gentilesco | | 03/12/2024 Call with D. Gibson, EA and research | 655.00 | 1.0 | 655.00 |\n| Daniel Gibson | | 03/12/2024 Discussed various asset recoveries and tax return extensions
with J. Lindenberg, and A. Calascibetta, EA. | 690.00 | 1.2 | 828.00 |\n| Daniel Gibson | | 03/12/2024 Conference call with Trustee Counsel, J. Lindenberg and A.
Calascibetta, EA, to discuss various tax issues and tax return
extensions. | 690.00 | 1.0 | 690.00 |\n| Andal Iyengar | | 03/14/2024 Call with J. Lindenberg, EA on tax payments due on Genever
Holdings LLC return, discussed 1041 to be set up as well
which states to include. | 525.00 | 0.2 | 105.00 |\n| Andal Iyengar | | 03/14/2024 Call to go over how to set up return for Trust (1040+1041). | 525.00 | 0.2 | 105.00 |\n| Andal Iyengar | | 03/14/2024 Set-up 1120 in software. Speak to Dan about state filings. Set
up NYS & NYC . Get rid of all the e-file diagnostics. Prepare
extensions. | 525.00 | 1.7 | 892.50 |\n| Andal Iyengar | | 03/14/2024 Preparation of draft trust return (1040 + 1041). | 525.00 | 0.3 | 157.50 |\n| Andal Iyengar | | 03/15/2024 Forward Genever Holdings extensions to J. Lindenberg, EA. | 525.00 | 0.2 | 105.00 |\n| Jay Lindenberg | | 03/15/2024 Several communications with A. Iyengar, EA re: Corporate and
Trust tax return extensions required information, minimum
corporate tax due and compiling data. | 650.00 | 0.8 | 520.00 |\n| Jay Lindenberg | | 03/18/2024 Review of data and prepare updated punch list of missing
information and questions for trustee and counsel. | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | 03/18/2024 Call with A. Iyengar, EA re: tax extensions, trustee information
and several communications regarding setting in EA systems. | 650.00 | 0.5 | 325.00 |\n| Andal Iyengar | | 03/19/2024 Create a locator in CCH Axcess, update basic info, get rid of all
the e-file diagnostics, prepare extensions, update XCM. | 525.00 | 1.0 | 525.00 |\n| Jay Lindenberg | | 03/19/2024 Progression of 2023 tax return data analysis, obtain answers to
questions and related issues, notes and comments. | 650.00 | 0.8 | 520.00 |\n| Andal Iyengar | | 03/20/2024 Speak to J. Lindenberg, EA on a sub code for Genever in XCM. | 525.00 | 0.1 | 52.50 |\n| Andal Iyengar | | 03/20/2024 Genever Holdings LLC - correspondence on setting up XCM
task, sub code etc. | 525.00 | 0.2 | 105.00 |\n| Jay Lindenberg | | 03/20/2024 Discuss with M. Zhao, EA progression of completing 12/31/23
trial balance and prepare list of questions. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | | 03/20/2024 Setting up various Kwok entries in system and related issues. | 650.00 | 0.3 | 195.00 |\n| Mandy Zhao | | 03/20/2024 Call regarding trial balance and claims schedules. | 430.00 | 0.2 | 86.00 |\n| Jay Lindenberg | | 03/21/2024 Assist with processing and filing of extensions, forward to
trustee. | 650.00 | 0.5 | 325.00 |\n| Jay Lindenberg | | 03/21/2024 Review and revise document requests and questions. to
prepare 2023 financials. | 650.00 | 0.5 | 325.00 |\n| Jay Lindenberg | | 03/21/2024 Call with A. Iyengar, EA re: extensions and payments. | 650.00 | 0.2 | 130.00 |\n| Mandy Zhao | | 03/21/2024 Review and update open items list. | 430.00 | 1.2 | 516.00 |\n| Jay Lindenberg | | 03/22/2024 Review updated 12/31/23 trial balance and transaction | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | | inquiries.
03/22/2024 Call with A. Calasc betta, EA re: list of questions and issues for | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | | counsel.
03/22/2024 Call with M. Zhao, EA re: discuss 2023 financials and | 650.00 | 0.6 | 390.00 |\n| | | information requests. | | | |\n| Anthony Calascibetta | | 03/22/2024 Review of tax cash receipt and disbursement listing and
summarize revisions. | 675.00 | 0.2 | 135.00 |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|----------------------|------|-------------------------------------------------------------------------------------------------------------------|--------|-------|-----------------|\n| | | | | | |\n| Anthony Calascibetta | | 03/22/2024 Discussed tax returns extensions and certain receipts with J. | 675.00 | 0.2 | 135.00 |\n| | | Lindenberg, EA. | | | |\n| Mandy Zhao | | 03/22/2024 Call with J. Lindenberg, EA regarding open items. | 430.00 | 0.6 | 258.00 |\n| Mandy Zhao | | 03/22/2024 Review and summarize open items list. | 430.00 | 0.5 | 215.00 |\n| Andal Iyengar | | 03/23/2024 Review status of Genever Holdings - extension process. | 525.00 | 0.2 | 105.00 |\n| Jay Lindenberg | | 03/25/2024 Call with A. Bongartz re: tax extensions. | 650.00 | 0.1 | 65.00 |\n| Jay Lindenberg | | 03/25/2024 Review list of issues, discuss with M. Zhao, complete and
forward to counsel. | 650.00 | 0.7 | 455.00 |\n| Mandy Zhao | | 03/25/2024 Review open items list with J. Lindenberg, EA. | 430.00 | 0.2 | 86.00 |\n| Anthony Calascibetta | | 04/02/2024 Review of Art Wolfe, Inc. complaint. | 675.00 | 0.3 | 202.50 |\n| Jay Lindenberg | | 04/03/2024 Preparation of 2023 income tax return extensions. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | | 04/03/2024 Call with A. Bongrartz, re: extension payment and processing
forms. | 650.00 | 0.1 | 65.00 |\n| Jay Lindenberg | | 04/03/2024 Discuss 2023 financials and tax returns with M. Zhao, EA. | 650.00 | 0.1 | 65.00 |\n| Mandy Zhao | | 04/03/2024 Phone call with J. Lindenberg, EA regarding tax return filing. | 430.00 | 0.1 | 43.00 |\n| Jay Lindenberg | | 04/04/2024 Tax return preparation. | 650.00 | 0.6 | 390.00 |\n| | | | | | |\n| Jay Lindenberg | | 04/04/2024 Call with A. Bongartz re: extensions, response to tax return | 650.00 | 0.2 | 130.00 |\n| | | questions and general progression. | | | |\n| Jay Lindenberg | | 04/05/2024 Review comments from counsel regarding tax return inquiries,
discuss issues with tax team. | 650.00 | 0.6 | 390.00 |\n| Mandy Zhao | | 04/09/2024 Update trial balance for tax reporting related revisions. | 430.00 | 1.5 | 645.00 |\n| | | | | | |\n| Anthony Calascibetta | | 04/10/2024 Preparation of first interim fee application. | 675.00 | 0.6 | 405.00 |\n| Jay Lindenberg | | 04/12/2024 Review tax return workpapers and note issues and related
accounting. | 650.00 | 0.9 | 585.00 |\n| Mandy Zhao | | 04/12/2024 Updated trial balance for taxes. | 430.00 | 0.5 | 215.00 |\n| | | | | | |\n| Jay Lindenberg | | 04/15/2024 Review and analysis of 2023 transactions note issues for
further updates. | 650.00 | 0.6 | 390.00 |\n| Anthony Calascibetta | | 04/15/2024 Preparation of first interim fee application. | 675.00 | 0.7 | 472.50 |\n| Jay Lindenberg | | 04/16/2024 Discuss case progression and tax returns with A. Calascibetta, | 650.00 | 0.1 | 65.00 |\n| | | EA. | | | |\n| Anthony Calascibetta | | 04/16/2024 Discussed motions and orders approving asset recoveries with | 675.00 | 0.1 | 67.50 |\n| | | J. Lindenberg, EA. | | | |\n| Jay Lindenberg | | 04/17/2024 Progression of fee application services provided comments. | 650.00 | 0.7 | 455.00 |\n| Anthony Calascibetta | | 04/17/2024 Preparation of write-up of services provided during period of | 675.00 | 0.6 | 405.00 |\n| | | first interim fee application. | | | |\n| Anthony Calascibetta | | 04/17/2024 Preparation of first interim fee application. | 675.00 | 0.4 | 270.00 |\n| Jay Lindenberg | | 04/22/2024 Review financial analysis of transactions questions and issues
that warrants further investigation. | 650.00 | 0.7 | 455.00 |\n| Anthony Calascibetta | | 04/22/2024 Preparation of first interim fee application. | 675.00 | 0.2 | 135.00 |\n| Anthony Calascibetta | | 04/22/2024 Preparation of first interim fee application. | 675.00 | 0.6 | 405.00 |\n| Jay Lindenberg | | 04/23/2024 Review revise and complete summary of services and related | 650.00 | 0.6 | 390.00 |\n| | | issues. | | | |\n| Anthony Calascibetta | | 04/23/2024 Preparation of first interim fee application. | 675.00 | 0.3 | 202.50 |\n| Jay Lindenberg | | 04/24/2024 Review and discuss trial balance questions with M. Zhao | 650.00 | 1.1 | 715.00 |\n| | | Genover transactions and financials for 2023 tax returns. | | | |\n| Mandy Zhao | | 04/24/2024 Look through documents for clarity on entity flow. | 430.00 | 0.3 | 129.00 |\n| Mandy Zhao | | 04/25/2024 Work on payroll department analysis. | 430.00 | 3.0 | 1,290.00 |\n| Mandy Zhao | | 04/26/2024 Create analysis for Census Days. | 430.00 | 0.2 | 86.00 |\n| | | | | | |\n| | | Grand Total | | 108.7 | \\$
66,976.00 |\n\n# **Exhibit E**\n\n# **Summary of Actual and Necessary Eisner Advisory Group LLC Expenses for the Compensation Period October 23, 2023 Through April 30, 2024**\n\n| Expenses Category | Total Expenses | | |\n|-------------------|----------------|--|--|\n| Not
applicable | \\$0.000 | | |\n\nCase 22-50073 Doc 3274 Filed 06/24/24 Entered 06/24/24 14:44:04 Page 28 of 30\n\n### **EXHIBIT F**\n\n**Proposed Order**\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n) ) ) ) ) ) ) )\n\nIn re:\n\nHO WAN KWOK, et al.,\n\nChapter 11\n\nCase No. 22-50073 (JAM)\n\nDebtors.1\n\n(Jointly Administered)\n\n# **ORDER APPROVING FIRST INTERIM FEE APPLICATION OF EISNER ADVISORY GROUP LLC, AS TAX ADVISOR TO TRUSTEE AND GENEVER DEBTORS, FOR ALLOWANCE OF COMPENSATION FOR SERVICES RENDERED AND FOR REIMBURSEMENT OF ALL ACTUAL AND NECESSARY EXPENSES INCURRED FOR THE PERIOD FROM OCTOBER 23, 2023 THROUGH APRIL 30, 2024**\n\nThis matter coming before this Court on the First Interim Fee Application of Eisner Advisory Group LLC as Tax Advisors for Allowance of Compensation for Services Rendered\n\nand for Reimbursement of all Actual and Necessary Expenses Incurred for the Period from\n\nOctober 23, 2023 through April 30, 2024 (the \"Application,\")2 of Eisner Advisory Group LLC\n\n(\"Eisner\") pursuant to sections 330(a) and 331 of the Bankruptcy Code and Bankruptcy Rule\n\n2016, for an order (i) approving and allowing, on an interim basis, compensation in the amount\n\nof \\$66,976.00 (the \"Compensation Period\"); (ii) directing payment of the difference between (a)\n\n\\$66,976.00 and (b) any interim payments made to Eisner with respect to the Compensation\n\nPeriod; and (iii) granting related relief all as further described in the Application; and upon\n\n1 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, and 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\n2 Capitalized terms used but not defined in this Order shall have the meanings given to them in the Application.\n\nconsideration of the Application, and the Court having jurisdiction over this matter pursuant 28 U.S.C. §§ 157 and 1334, and notice of the Application was adequate under the circumstances and no further or other notice of the Application is required; and after due deliberation and sufficient cause appearing therefore,\n\n#### **IT IS HEREBY ORDERED THAT:**\n\n1. The Application is GRANTED, as set forth in this Order.\n\n2. Eisner is allowed, on an interim basis, compensation for services rendered during the Compensation Period in the sum of \\$66,976.00.\n\n3. The Trustee is hereby authorized and directed to pay Eisner the difference between (a) \\$66,976.00 and (b) any interim payments made to Eisner with respect to the Compensation Period.\n\n4. This Court shall retain jurisdiction to hear and determine all matters arising from or related to the implementation, interpretation or enforcement of this Order.","body_zh":"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）\n\n) ) ) ) ) ) ) )\n\n关于：\n\nHO WAN KWOK（郭文贵）等人，\n\n债务人。1\n\n第11章 案号 22-50073 (JAM)（合并管理）\n费用申请封面\n\n临时申请人：\n\n期间：\n\n聘用裁定录入日期：\n申请金额\n\n费用：$66,976.00 支出：$0.00 合计：$66,976.00\n此前申请的费用：\n\n申请费用：$0.00 裁定费用：$0.00 已付费用：$0.00\n此前申请的支出：申请支出：$0.00 裁定支出：$0.00 已付支出：$0.00\n\nEisner Advisory Group LLC（艾斯纳顾问集团有限责任公司）\n\n自：October 23, 2023 至：April 30, 2024\n\nDecember 7, 2023，自 October 23, 2023 起生效 [Docket No. 2424]\n减免：\n\n自愿费用减免：不适用 自愿支出减免：不适用\n预付金申请：无。\n\n支出明细：已收预付金：不适用\n\n1 本第11章案件中的债务人为 Ho Wan Kwok（郭文贵）（亦称 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（Genever Holdings有限责任公司）（税务识别号码后四位：8202）及 Genever Holdings Corporation（Genever Holdings公司）。受托人、Genever Holdings LLC 及 Genever Holdings Corporation 的邮寄地址为 Paul Hastings LLP（保罗·黑斯廷斯律师事务所），200 Park Avenue, New York, NY 10166，转交 Luc A. Despins（卢克·A·德斯平斯），作为 Ho Wan Kwok（郭文贵）遗产的受托人（仅为通知和通信之目的）。\n截至目前的费用申请\n\n提交日期/\nDocket No. 覆盖期间 申请费用 申请支出 裁定及已付费用；法院命令 裁定及已付支出；法院命令 应付金额\n\n无。\n\n各专业人员的工时和费率\n\n专业人员姓名 申请人中的职位 每小时计费费率 计费总工时 报酬总额\n个人\nAnthony Calascibetta（安东尼·卡拉西贝塔） 合伙人 $675.00 19.2 $12,960.00\nDaniel Gibson（丹尼尔·吉布森） 合伙人 $690.00 10.3 $7,107.00\nWilliam Gentilesco（威廉·詹蒂莱斯科） 总监 $655.00 1.0 $655.00\nJay Lindenberg（杰伊·林登伯格） 总监 $650.00 51.5 $33,475.00\nBrooke Bodziner（布鲁克·博津纳） 总监 $605.00 1.3 $786.50\nKimberly Mumme（金伯利·马姆） 高级经理 $600.00 1.1 $660.00\nAndal Iyengar（安达尔·艾扬格） 高级经理 $525.00 9.3 $4,882.50\nMandy Zhao（赵曼迪） 经理 $430.00 15.0 $6,450.00\n108.7 $66,976.00\n综合费率：$616.15\n支出汇总\n\n支出类别 支出总额\n\n不适用 $0.000\n\nUnited 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）\n\n) ) ) ) ) ) ) )\n\n关于：\n\nHO WAN KWOK（郭文贵）等人，\n\n第11章\n\n案号 22-50073 (JAM)\n\n债务人。1\n\n（合并管理）\n\nEisner Advisory Group LLC作为受托人及Genever债务人税务顾问就October 23, 2023至April 30, 2024期间已提供服务之报酬许可及已发生的一切实际且必要支出之偿还提出的首次临时费用申请\n\n根据 United States Code（美国法典）第11编第11章第327、330和331条，\n\n（“Bankruptcy Code（破产法典）”）、Federal Rules of Bankruptcy Procedure（联邦破产程序规则）\n\n第2014和2016条（“Bankruptcy Rules（破产规则）”）、December 7, 2023作出的《（I）授权并批准自October 23, 2023起聘用Eisner Advisory Group LLC作为税务顾问，以及（II）给予相关救济的命令》[D.I. 2424]（“Retention Order（聘用命令）”），以及 United States Bankruptcy Court for the District of Connecticut（美国康涅狄格州联邦破产法院）的 Local Rules of Bankruptcy Practice and Procedure（地方破产实务与程序规则）\n\n第2014-1和2016-1条（“Local Bankruptcy Rules（地方破产规则）”），Eisner\n\nAdvisory Group LLC（“Eisner”），作为受托人和Genever债务人的税务顾问（各定义见下文），特此提交本首次临时费用申请（“本申请”），请求就其提供的合理且必要的专业服务获得金额为 $66,976.00 的报酬，\n\n该等服务由Eisner于October 23, 2023至April 30, 2024期间向受托人和Genever债务人提供（“报酬期间”）。为支持本申请，Eisner谨陈述如下：\n管辖权及审判地\n\n1. 本院根据 28 U.S.C § 1334 对本事项具有管辖权。本事项属于 28 U.S.C. § 157(b)(2) 所称的核心程序。\n\n2. 根据 28 U.S.C. § 1408，本院为适当审判地。\n\n3. 本文所请求救济的依据为《破产法典》第328、330、331和503(b)条、\n\n《破产规则》第2016条及《地方破产规则》第2016-1条。\n背景\nI. 个人债务人的第11章案件\n\n4. February 15, 2022（“申请日”），Ho Wan Kwok（郭文贵）（“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. March 21, 2022，United States Trustee（美国受托人）在第11章案件中指定了一个 Official Committee of Unsecured Creditors（无担保债权人官方委员会）（“委员会”）。第11章案件中未指定任何审查人。\n\n6. June 15, 2022，本院作出决定备忘录和命令 [Docket No. 465]（“Trustee Order（受托人命令）”），指示美国受托人在Ho Wan Kwok（郭文贵）的第11章案件中指定一名第11章受托人。根据受托人命令，美国受托人选定 Luc. A. Despins（卢克·A·德斯平斯）为受托人。July 8, 2022，本院作出命令，批准在Ho Wan Kwok（郭文贵）的第11章案件中指定 Luc. A. Despins（卢克·A·德斯平斯）为受托人（“受托人”）。\n\n7. 根据December 7, 2023录入的命令，本院授权自October 23, 2023起在本第11章案件中聘用Eisner作为税务顾问 [Docket No. 2424]（“聘用命令”）。聘用命令授权Eisner根据《破产法典》第328和330条、《破产规则》、《地方破产规则》以及本院可能指示的命令，按小时获得报酬并就实际且必要的自付支出获得偿还。\nII. Genever (BVI)的第11章案件\n\n8. October 11, 2022，Genever Holdings Corporation（Genever Holdings公司）（“Genever (BVI)”）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章案件中未指定受托人或无担保债权人官方委员会。\n\n10. October 14, 2022，本院作出命令，批准对个人债务人的第11章案件与Genever (BVI)的第11章案件实行合并管理 [Docket no. 970]。\n\n11. December 7, 2023，本院批准受托人在Genever (BVI)第11章案件中聘用Eisner作为税务顾问的申请，自October 23, 2023起生效，[Docket No. 2424]。\nIII. Genever (US)的第11章案件\n\n12. October 12, 2020，Genever Holdings, LLC（Genever Holdings有限责任公司）（“Genever (US)”且与Genever (BVI)合称“Genever债务人”）向 Southern District of New York（纽约南区）的 Bankruptcy Court（破产法院）（“SDNY Bankruptcy Court（纽约南区破产法院）”）提交了根据 United States Code（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 Bankruptcy Case（纽约南区破产案件）”）。\n\n13. November 3, 2022，纽约南区破产法院作出命令 [Docket No. 225 in Case No. 22-50592]，将纽约南区破产案件的审判地移送至本院，本院为其指定案号22-50592。November 21, 2022，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)债务人合并管理的第11章案件实行合并管理 [Docket No. 1141]。\n\n14. December 7, 2023，本院批准受托人在Genever (US)第11章案件中聘用Eisner作为税务顾问的申请，自October 23, 2023起生效 [Docket No. 2424]。\nIV. 临时报酬程序\n\n15. August 18, 2023，本院作出临时报酬程序命令，其中包括批准按月支付80%的费用及100%的支出的程序。在提交本申请之前，Eisner未根据临时报酬程序动议请求支付任何费用或支出。\n专业服务摘要\n\n16. 根据并遵守适用的《地方破产规则》（“Guidelines（指引）”）相关要求，现随附下列附件：\n\na. 附件A载有下列签署人就遵守指引作出的证明（“Certification（证明）”）；\n\nb. 附件B载有Eisner的项目类别清单，以及报酬期间内计入各类别的总额；\n\nc. 附件C载有报酬期间的计费摘要，包括就其工作请求报酬的每名专业人员的姓名、每名专业人员投入的合计时间及按Eisner现行计费费率计算的相应每小时计费费率，以及作为本申请一部分所请求的个人金额说明；\n\nd. 附件D载有报酬期间的工时明细；\n\ne. 附件E由Eisner在报酬期间为债务人及其财产提供专业服务时发生的支出记录构成；以及\n\nf. 附件F载有请求批准本申请的拟议命令。\n\n17. 为就报酬期间代表受托人及债务人财产提供的服务作出有意义的摘要，Eisner按照其内部计费程序，就本案设立了下列事项编号：\n\n事项编号 事项说明\n\n1 税务顾问服务\n2 费用/聘用申请\n\n18. 下文按事项列述Eisner在报酬期间作为税务顾问提供的最重要专业服务的摘要。本摘要按照Eisner的内部事项编号系统编排。2\nI. 税务问题\n\n费用总额：$64,106.00 工时总额：104.4\n\n19. 本类别的工时包括审阅债务人上一年度的纳税申报表，以识别纳税申报实体、管辖区及可能的亏损结转；研究所得税属性，以用于未来年度可能的税负抵销。该等工时包括与 Internal Revenue Service（美国国内税务局）沟通，以及为债务人处理数份授权委托书。我们的工时包括审阅、规划及执行2022年和2023年纳税申报表初步编制工作的服务、编制所得税延期申请、审阅2023年收入来源\n\n2 本报酬期间提供服务的摘要无意作为Eisner所完成工作的详细或穷尽性描述，而是旨在强调Eisner在报酬期间向债务人财产提供服务的某些重点领域。按项目代码分类的已完成工作摘要描述，以及该等日常服务和完成该等服务所投入的时间，均载于所附附件中。\n\n及相关抵销支出，审阅和分析月度经营报告，以进一步了解现金收入和现金支出的详情。此外，我们的工时包括与受托人律师进行的多次纳税申报规划电话会议，以讨论财产可能适用的税务处理。我们的工时还包括审阅和研究文件及其他提交材料，以协助确定由受托人出售和或清算的个人债务人资产的所得税计税基础。\nII. 费用/聘用申请\n\n费用总额：$2,870.00 工时总额：4.3\n\n20. 本类别所用时间包括准备聘用申请和本费用申请，包括审阅及修订服务事项的完整摘要及相关问题。\n\nEisner 所提供的合理且必要服务\n\n21. Eisner 代表债务人财产在报酬期间提供的上述专业服务，对债务人第11章案件及相关事项的管理而言属合理、必要且适当。\n\n22. Eisner（艾斯纳）是一家信誉良好的税务咨询公司，专门就税收效率策略提供建议，并协助应对财务决定和交易所产生的税务后果。Eisner 擅长通过研究、减少核定罚款、建立付款安排及税务相关缴款，协助客户最大限度降低税负。此外，Eisner 凭借在此类事项中的丰富经验，为破产案件提供税务解决方案，该等服务已使受托人获益匪浅。\n\n23. 在报酬期间，Eisner 处理了多项税务相关职责，包括分析第11章案件期间的交易，并就资产追回所产生及相关的税务问题向受托人提供指引。Eisner 还处理授权委托书文件，与美国国税局（Internal Revenue Service）沟通，准备延期表格，并分析月度经营报告，以便就税务事项向受托人提供建议。总体而言，Eisner 向受托人提供专家意见，以促进债务人财产的管理，并协助以符合税收效率的方式构建资产追回安排。\n\n24. 在报酬期间，负责管理该等第11章案件的 Eisner 专业人员的小时计费费率为每小时 $430.00 至 $690.00。批准所请求金额的报酬，将导致专业人员的综合小时计费费率约为 $616.00（基于 Eisner 按服务履行时有效的常规计费费率所记录的 108.1 小时）。Eisner 在本案中采用的小时费率及相应费率结构，通常等同于 Eisner 在第11章案件或其他可比事项中主要采用的小时费率及相应费率结构，无论是否需要提出费用申请。\n\n应批准 Eisner 所请求的报酬\n\n25. 《破产法》第331条规定了专业人员的临时报酬，并纳入《破产法》第330条的实体标准，以规范法院对此类报酬的裁定。《破产法》第330条规定，法院可向根据《破产法》第327条聘用的专业人员授予“就已提供的实际、必要服务作出的合理报酬……以及对实际、必要费用的偿还。”《破产法》第330条还规定了授予此类报酬和偿还的标准：\n\n26. 在确定应授予的合理报酬金额时，法院应考虑该等服务的性质、范围和价值，并考虑所有相关因素，包括：\n\n- 为该等服务所花费的时间；\n- 为该等服务收取的费率；\n- 该等服务对于管理本法项下案件是否必要，或在服务提供时对于完成该案件是否有益；\n- 该等服务是否在与所处理的问题、争议或任务的复杂性、重要性及性质相称的合理时间内完成；以及\n- 基于具有相当技能的执业人员在本法项下案件以外案件中通常收取的报酬，该报酬是否合理。\n11 U.S.C. § 330(a)(3)。\n\n27. 在本案中，Eisner 谨此陈述，其在本申请中请求报酬的服务对于受托人和债务人财产属必要且有益，并且该等服务旨在保护及保存债务人财产。Eisner 谨此陈述，所提供的服务以经济、有效且高效的方式完成，迄今取得的成果已使案件中的所有利益相关方受益。Eisner 进一步陈述，鉴于该等服务对受托人、Genever 债务人、财产及所有利害关系方的性质、范围和价值，本申请所请求的报酬属合理。\n\n28. Eisner 专业人员在报酬期间共花费 108.7 小时，该等服务的公平市场价值为 $66,976.00。如本申请及为支持本申请所提交的全部附件所示，Eisner 以经济方式使用其时间，且未有不必要的重复。此外，所进行的工作均根据各特定任务所需的经验和专业水平，审慎分配给适当的专业人员。总而言之，Eisner 所提供的服务对于受托人、债务人及其财产属必要且有益，并始终以与所涉问题的复杂性、重要性、新颖性及性质相称的及时方式完成。\n\n29. 因此，Eisner 谨此陈述，应批准本申请所请求的报酬及费用偿还。\n\n此前未提出请求\n\n30. 此前未曾向本法院或任何其他法院提出本申请所请求救济的申请。\n\n[本页其余部分有意留白。]\n\n据此，Eisner 请求准予其就报酬期间发生的费用及开支获得偿还，总额为 $66,976.00，该金额由 Eisner 提供的合理且必要的专业服务构成。\n\n日期：June 24, 2024\n/s/ Anthony R. Calascibetta\nAnthony R. Calascibetta，CPA，CFF，CTP\n合伙人\nEisner Advisory Services LLC（Eisner 咨询服务有限责任公司）\n\n美国康涅狄格联邦破产法院布里奇波特分院\n\n关于：\n\nHO WAN KWOK（郭文贵）等人，\n\n债务人。1\n\n第11章\n案件编号 22-50073 (JAM)\n（合并管理）\n\n送达证明\n\n下列签署人特此证明，于 June 24, 2024，前述申请已以电子方式提交。根据法院电子提交（“CM/ECF”）系统的运作，已通过电子邮件向上述标题第11章案件的所有当事人发送本次提交的通知；或按照电子提交通知所示，向任何无法接受电子提交的人通过邮寄方式发送通知。2 此外，在不受前述内容涵盖的范围内，申请副本已送达债务人第11章案件中的二十（20）名最大债权人。当事人可通过法院的 CM/ECF 系统查阅本次提交。\n\n[本页其余部分有意留白。]\n\n1 本第11章案件中的债务人为 Ho Wan Kwok（郭文贵）（亦称 Guo Wengui、Miles Guo 及 Miles Kwok，以及其他众多别名）（税务识别号后四位：9595）、Genever Holdings LLC（Genever 控股有限责任公司）（税务识别号后四位：8202）及 Genever Holdings Corporation（Genever 控股公司）。受托人、Genever Holdings LLC 及 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，作为 Ho Wan Kwok 财产的受托人（仅用于通知及通信目的）。\n\n2 如前述文件在正常营业时间以外提交，则对无法或不具备资格接受电子通知的收件人，通过邮寄方式进行的送达于下一个营业日完成。\n\n日期：June 24, 2024\n\nNew York, New York\n签署人：/s/ G. Alexander Bongartz\nG. Alexander Bongartz（pro hac vice）\nDouglass Barron（pro hac vice）\nPAUL HASTINGS LLP（普衡律师事务所）\n200 Park Avenue\nNew York, New York 10166\n(212) 318-6079\nalexbongartz@paulhastings.com\ndouglassbarron@paulhastings.com\n\n第11章受托人、Genever Holdings LLC 及 Genever Holdings Corporation 的律师\n\n案件 22-50073 文件 3274 于 06/24/24 提交 于 06/24/24 14:44:04 录入 第 16 页，共 30 页\n\n附件 A\n\n证明书\n\n美国康涅狄格联邦破产法院布里奇波特分院\n\n关于：\n\nHO WAN KWOK（郭文贵）等人，\n\n第11章\n\n案件编号 22-50073 (JAM)\n\n债务人。1\n\n（合并管理）\n\n关于 Eisner Advisory Group LLC 作为受托人及 Genever 债务人的税务顾问，就其第一份临时费用申请所作的、依照专业人员费用及支出指引提出的证明书；该申请请求批准已提供服务的报酬及偿还自 October 23, 2023 至 April 30, 2024 期间发生的所有实际且必要费用\n\nA. 本人系申请人公司 Eisner Advisory Group LLC（Eisner 咨询集团有限责任公司）（“Eisner”）的合伙人，该公司位于 111 Wood Avenue South Iselin, New Jersey 08830-2700。本人为负责协调、监督及协助 Eisner 在上述标题第11章案件中提供税务服务的主办合伙人。\n\nB. 本人已亲自提供 Eisner 作为受托人及 Genever 债务人的税务顾问所提供的许多服务，并熟悉本公司员工代表受托人及 Genever 债务人完成的所有其他工作。\n\nC. 据本人所知、所获信息及所信，前述申请所载事实真实且正确。\n\n1 本第11章案件中的债务人为 Ho Wan Kwok（郭文贵）（亦称 Guo Wengui、Miles Guo 及 Miles Kwok，以及其他众多别名）（税务识别号后四位：9595）、Genever Holdings LLC（Genever 控股有限责任公司）（税务识别号后四位：8202）及 Genever Holdings Corporation（Genever 控股公司）。受托人、Genever Holdings LLC 及 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，作为 Ho Wan Kwok 财产的受托人（仅用于通知及通信目的）。\n\nD. 本人已审阅《美国康涅狄格联邦破产法院破产实务与程序地方法则》第2016-2条，并相信本申请符合第2016-2条。\n\n根据 28 U.S.C. § 1746，本人兹在伪证罪处罚下声明，前述内容真实且正确。\n\n日期：June 24, 2024\n\n谨此提交，\n\n/s/ Anthony R. Calascibetta\n\nAnthony R. Calascibetta，CPA，CFF，CTP\n合伙人\nEisner Advisory Group LLC\n\n附件 B\n\n报酬期间按事项分类的计费摘要\n\n项目类别\n计费总小时数\n请求费用总额\n\n1 税务相关问题\n104.4\n$64,106.00\n\n2 费用/聘用申请\n4.3\n$2,870.00\n\n合计\n108.7\n$66,976.00\n\n附件 C\n\n报酬期间 October 23, 2023 至 April 30, 2024 各专业人员计费小时数摘要\n\n专业人员姓名\n申请人中的职位\n小时计费费率\n计费总小时数\n个人报酬总额\n\nAnthony Calascibetta\n合伙人\n$675.00\n19.2\n$12,960.00\n\nDaniel Gibson\n合伙人\n$690.00\n10.3\n$7,107.00\n\nWilliam Gentilesco\n董事\n$655.00\n1.0\n$655.00\n\nJay Lindenberg\n董事\n$650.00\n51.5\n$33,475.00\n\nBrooke Bodziner\n董事\n$605.00\n1.3\n$786.50\n\nKimberly Mumme\n高级经理\n$600.00\n1.1\n$660.00\n\nAndal Iyengar\n高级经理\n$525.00\n9.3\n$4,882.50\n\nMandy Zhao\n经理\n$430.00\n15.0\n$6,450.00\n\n108.7\n$66,976.00\n\n综合费率：$616.15\n\n案件 22-50073 文件 3274 于 06/24/24 提交 于 06/24/24 14:44:04 录入 第 21 页，共 30 页\n\n附件 D\n\n时间明细\n\n专业人员\n日期\n服务说明\n费率\n小时数\n费用\n\nAnthony Calascibetta（安东尼·卡拉西贝塔） 10/29/2023 审阅文件、税务通知及纳税申报表。 $675.00 0.6 $405.00\nAndal Iyengar（安达尔·艾扬格） 10/30/2023 与 A. Bongartz（A. 邦加茨）、J. Lindenberg（J. 林登伯格）及 D. Gibson（D. 吉布森，EA）举行规划会议，为与律师通话作准备。 $525.00 0.5 $262.50\nAndal Iyengar 10/30/2023 与律师通话，并与 A. Calascibetta、J. Lindenberg 及 D. Gibson，EA，一同参加。 $525.00 1.0 $525.00\nAnthony Calascibetta 10/30/2023 与 A. Bongartz、P. Hastings（P. 黑斯廷斯）、D. Gibson、A. Iyengar 及 J. Lindenberg，EA，举行电话会议，讨论受托人的关切事项、纳税申报表文件及其他遗产税事项。 $675.00 1.0 $675.00\nAnthony Calascibetta 10/30/2023 与 D. Gibson、A. Iyengar 及 J. Lindenberg，EA，讨论与 Kwok（郭文贵）及相关实体有关的税务申报和税务事项。 $675.00 0.5 $337.50\nAndal Iyengar 11/01/2023 建立委托工作文件夹，并将迄今收到的所有文件移入该文件夹。 $525.00 1.0 $525.00\nJay Lindenberg（杰伊·林登伯格） 11/02/2023 与律师进行首次客户电话沟通，了解背景资料。 $650.00 1.0 $650.00\nDaniel Gibson（丹尼尔·吉布森） 11/03/2023 与律师通话，了解案件信息。 $690.00 2.5 $1,725.00\nJay Lindenberg 11/03/2023 审阅共享文件中的文件，分析纳税申报表及其他文件。 $650.00 1.3 $845.00\nJay Lindenberg 11/08/2023 研究并收集有关债务人的背景资料。 $650.00 0.3 $195.00\nAnthony Calascibetta 11/10/2023 审阅受托人律师提供的文件。 $675.00 2.0 $1,350.00\nAnthony Calascibetta 11/13/2023 审阅律师提供的文件。 $675.00 2.2 $1,485.00\n\nAnthony Calascibetta 11/17/2023 审阅受托人律师提供的文件。 $675.00 1.2 $810.00\nJay Lindenberg 11/17/2023 审阅文件、先前纳税申报表及历史资料，以编制未提交的纳税申报表并处理相关问题。 $650.00 1.3 $845.00\nAnthony Calascibetta 11/20/2023 审阅受托人律师提供的各类文件。 $675.00 1.2 $810.00\nJay Lindenberg 11/20/2023 初步审阅文件、问题及相关事项。 $650.00 0.8 $520.00\nJay Lindenberg 11/21/2023 进一步审阅文件，并记录需要进一步调查的问题。 $650.00 0.7 $455.00\nJay Lindenberg 12/11/2023 初步审阅文件并汇总询问事项，规划委托工作。 $650.00 0.8 $520.00\nJay Lindenberg 12/12/2023 概述问题，并为两次会议作准备。 $650.00 0.7 $455.00\nAndal Iyengar 12/13/2023 与 A. Bongartz、Paul Hastings（保罗·黑斯廷斯）、A. Calascibetta、J. Lindenberg 及 D. Gibson，EA，通话讨论税务事项。 $525.00 1.0 $525.00\nAndal Iyengar 12/13/2023 内部会议——A. Calascibetta、J. Lindenberg 及 D. Gibson，EA，讨论税务问题。 $525.00 0.5 $262.50\nAnthony Calascibetta 12/13/2023 与 A. Bongartz、Paul Hastings、A. Iyengar、D. Gibson 及 J. Lindenberg，EA，讨论提交破产财产纳税申报表的计划。 $675.00 0.5 $337.50\nAnthony Calascibetta 12/13/2023 与 D. Gibson、A. Iyengar 及 J. Lindenberg，EA，讨论可能已提交的纳税申报表及获取税务记录副本。 $675.00 0.5 $337.50\nAnthony Calascibetta 12/13/2023 与 A. Iyengar、D. Gibson 及 J. Lindenberg，EA，进行后续通话，讨论 POA（授权委托书）及其他税务事项。 $675.00 0.3 $202.50\nDaniel Gibson 12/13/2023 审阅已提交的 IRS（美国国税局）债权申报及收到的税务文件。 $690.00 2.0 $1,380.00\nAnthony Calascibetta 12/13/2023 进行多次内部通话，讨论获取税务记录副本及 POA。 $675.00 0.3 $202.50\nJay Lindenberg 12/13/2023 审阅迄今收到的文件，并将其安全存储于 Drive 中供日后使用。 $650.00 1.2 $780.00\nJay Lindenberg 12/13/2023 与内部团队多次通话，讨论规划、从 IRS 获取税务记录副本及获取文件。 $650.00 0.8 $520.00\nJay Lindenberg 12/13/2023 与 A. Bongartz、Paul Hastings 及 EA 团队电话沟通，讨论确定未提交的纳税申报表、问题及后续推进。 $650.00 0.5 $325.00\nJay Lindenberg 12/14/2023 进一步审阅和分析文件及先前纳税申报表。 $650.00 1.4 $910.00\nJay Lindenberg 12/15/2023 审阅 PACER（联邦法院电子档案公共查询系统），审阅案件历史，并确定所要求的受托人任命命令。 $650.00 1.1 $715.00\nJay Lindenberg 12/18/2023 继续审阅和分析文件、案件背景及历史，以及有关已提交和未提交纳税申报表、截止日期和税务属性的情况。 $650.00 1.1 $715.00\n\n专业人员 日期 服务说明 费率 小时 费用\n\nDaniel Gibson 12/21/2023 通话，并在通话后就文件和税务记录副本进行后续跟进。 $690.00 1.0 $690.00\nJay Lindenberg 12/21/2023 审阅债务人的附表和 SOFA（财务状况说明），其中载有大量信息。 $650.00 1.3 $845.00\nJay Lindenberg 12/21/2023 从 Drive 下载文件以作进一步调查。 $650.00 0.6 $390.00\nJay Lindenberg 12/21/2023 与 EA 团队通话，讨论案件进展、文件提交、IRS 税务记录副本及一般案件问题。 $650.00 0.4 $260.00\nJay Lindenberg 12/21/2023 就债务人及其妻子的 SSN（社会保障号码）联系律师。 $650.00 0.2 $130.00\nDaniel Gibson 01/01/2024 准备授权委托书。 $690.00 1.0 $690.00\nDaniel Gibson 01/01/2024 审阅与 POA 有关的未决问题。 $690.00 1.0 $690.00\nAnthony Calascibetta 01/02/2024 审阅并跟进与 POA 有关的通信。 $675.00 0.2 $135.00\nJay Lindenberg 01/02/2024 与 A. Calascibetta，EA，讨论案件进展、POA 及相关问题。 $650.00 0.2 $130.00\nJay Lindenberg 01/02/2024 审阅 POA，并与各相关方讨论修改及处理事宜。 $650.00 0.6 $390.00\nBrooke Bodziner（布鲁克·博津纳） 01/03/2024 审阅外国公司申报要求。 $605.00 1.3 $786.50\nJay Lindenberg 01/03/2024 处理外国实体的 POA，就受托人任命事宜进行研究和询问。 $650.00 0.4 $260.00\n\nJay Lindenberg 01/04/2024 处理 POA、IRS 对正当程序的阻力、签署文件的权限，以及 EA 各方之间的沟通。 $650.00 1.3 $845.00\nAnthony Calascibetta 01/05/2024 与 J. Lindenberg，EA，讨论 POA 的支持性文件。 $675.00 0.2 $135.00\nJay Lindenberg 01/05/2024 审阅若干与 IRS 处理 POA 有关的通信及相关事项。 $650.00 0.5 $325.00\nKimberly Mumme（金伯利·马米） 01/08/2024 与 IRS TP 代理人合作办理 POA 接受事宜——发送后续电子邮件说明下一步——添加 Form 56 链接。 $600.00 1.1 $660.00\nAnthony Calascibetta 01/09/2024 审阅并跟进与 POA 有关的通信。 $675.00 0.2 $135.00\nJay Lindenberg 01/09/2024 推进 POA 的处理，处理问题和事项、外国实体关切事项，并联系 Boston（波士顿）破产事务部门。 $650.00 0.8 $520.00\nJay Lindenberg 01/11/2024 继续获取数据、POA，并联系 IRS。 $650.00 0.7 $455.00\nJay Lindenberg 01/16/2024 研究中央破产事务部门，以确定潜在联系人及有关处理 POA 的指导意见。 $650.00 1.1 $715.00\nJay Lindenberg 01/19/2024 案件进展、文件，以及与 IRS 的进一步沟通。 $650.00 1.1 $715.00\nJay Lindenberg 02/01/2024 审阅文件，联系律师以获取财务数据、月度会计资料、账簿和记录，用于编制纳税申报表。 $650.00 0.7 $455.00\nJay Lindenberg 02/01/2024 研究案件更新和 POA 问题，与 Internal Revenue Service（美国国税局）的不同部门进行多次沟通，确定案件专员，与 D. Gibson 讨论并联系该专员。 $650.00 1.7 $1,105.00\nJay Lindenberg 02/01/2024 审阅前几年纳税申报表，并开始研究相关问题。 $650.00 0.7 $455.00\nJay Lindenberg 02/05/2024 讨论获取数据的进展及与 IRS 的沟通。 $650.00 0.1 $65.00\nJay Lindenberg 02/05/2024 与 IRS 的进展及相关问题。 $650.00 0.7 $455.00\nJay Lindenberg 02/06/2024 就案件进展及相关问题与 IRS 进行后续沟通。 $650.00 0.4 $260.00\nJay Lindenberg 02/07/2024 收到并审阅律师提供的文件。 $650.00 0.4 $260.00\nJay Lindenberg 02/07/2024 联系负责该文件的 IRS 代理人，讨论 POA 问题、表格处理，以及获取 IRS 指导和协助。 $650.00 1.3 $845.00\nJay Lindenberg 02/08/2024 与律师就文件提交和移交进行沟通。 $650.00 0.8 $520.00\nJay Lindenberg 02/13/2024 推进获取财务信息和下载文件。 $650.00 0.4 $260.00\nJay Lindenberg 02/14/2024 与律师就文件转移进行沟通。 $650.00 0.3 $195.00\n\n专业人员 日期 服务说明 费率 小时 费用\n\nJay Lindenberg 02/14/2024 与 EA 团队跟进准备延期提交纳税申报表及相关问题。 $650.00 0.3 $195.00\nAnthony Calascibetta 02/15/2024 与 J. Lindenberg，EA，讨论破产财产的现金活动。 $675.00 0.1 $67.50\nAnthony Calascibetta 02/20/2024 与 J. Lindenberg，EA，讨论 POA 状态及月度经营报告信息。 $675.00 0.2 $135.00\nJay Lindenberg 02/22/2024 与 IRS 就 POA 处理及后续问题进行沟通。 $650.00 0.6 $390.00\nAndal Iyengar 02/27/2024 用 2023 年 1099-INT 更新工作文件夹。 $525.00 0.1 $52.50\nJay Lindenberg 02/27/2024 从受托人处收到并审阅 2023 年 Form 1099，其中载有应税利息收入，并准备所得税延期申报。 $650.00 0.7 $455.00\nJay Lindenberg 02/29/2024 就授权委托书的处理向 IRS 跟进。 $650.00 0.2 $130.00\nJay Lindenberg 02/29/2024 审阅经营报告及其他财务数据，以汇集财务资料和相关信息，用于编制纳税申报表。 $650.00 0.7 $455.00\nAndal Iyengar 03/01/2024 与 A. Calascibetta、J. Lindenberg 及 D. Gibson，EA，就延期申报通话。 $525.00 0.6 $315.00\nJay Lindenberg 03/01/2024 审阅银行对账单，并记录用于纳税申报表的 2023 年交易。 $650.00 0.4 $260.00\nJay Lindenberg 03/01/2024 与税务团队通话，讨论准备延期申报及 2023 年纳税申报表。 $650.00 0.6 $390.00\nJay Lindenberg 03/01/2024 与 M. Zhao（M. 赵），EA，讨论编制 2023 年纳税申报表及汇集数据。 $650.00 0.4 $260.00\nAnthony Calascibetta 03/01/2024 与 A. Iyengar、D. Gibson 及 J. Lindenberg，EA，讨论 POA 状态、各类现金收入以及纳税申报表的编制。 $675.00 0.6 $405.00\nMandy Zhao（曼迪·赵） 03/01/2024 与 J. Lindenberg，EA，就试算表通话。 $430.00 0.4 $172.00\nDaniel Gibson 03/01/2024 与 EA 团队讨论 POA 状态及纳税申报表编制。 $690.00 0.6 $414.00\nAndal Iyengar 03/04/2024 延期申报——研究延期申报，与 J. Lindenberg，EA，通话。 $525.00 0.5 $262.50\nJay Lindenberg 03/04/2024 与 A. Iyengar 审阅并讨论税务延期申报、个人债务人纳税申报表及汇集数据。 $650.00 0.7 $455.00\nMandy Zhao 03/05/2024 将银行对账单转换为 Excel 以编制试算表。 $430.00 1.5 $645.00\nJay Lindenberg 03/06/2024 联系 IRS 的 S. Cheung（S. 张），了解 POA 处理状态。 $650.00 0.2 $130.00\nJay Lindenberg 03/06/2024 与 M. Zhao，EA，进行电话沟通及后续沟通，讨论完成 2023 年财务资料并拟定向受托人提出的问题。 $650.00 0.7 $455.00\nJay Lindenberg 03/06/2024 审阅 12/31/23 试算表，并记录需要进一步调查的问题。 $650.00 0.7 $455.00\nMandy Zhao 03/06/2024 与 J. Lindenberg，EA，就试算表问题通话。 $430.00 0.7 $301.00\nMandy Zhao 03/06/2024 编制试算表。 $430.00 4.0 $1,720.00\nAnthony Calascibetta 03/10/2024 编制事项及时间线摘要。 $675.00 0.3 $202.50\nJay Lindenberg 03/11/2024 审阅意见和更新，准备会议议程。 $650.00 0.6 $390.00\nMandy Zhao 03/11/2024 编制试算表修订稿。 $430.00 0.1 $43.00\nJay Lindenberg 03/12/2024 与律师和 EA 团队开会，讨论案件进展、税务申报推进及相关问题。 $650.00 0.5 $325.00\nJay Lindenberg 03/12/2024 与 D. Gibson、A. Calascibetta 通话，讨论债务人的纳税申报表、各处住宅、船只及其他资产、问题和询问事项。 $650.00 1.2 $780.00\nAnthony Calascibetta 03/12/2024 与 D. Gibson 及 J. Lindenberg，EA，讨论现金收入、计税基础、现金支出、纳税申报表延期准备及纳税申报表编制。 $675.00 1.2 $810.00\nAnthony Calascibetta 03/12/2024 与 J. Lindenberg，EA，讨论纳税申报表的编制。 $675.00 0.2 $135.00\n\n专业人员 日期 服务说明 费率 小时 费用\n\nAnthony Calascibetta（安东尼·卡拉西贝塔） 03/12/2024 与 A. Bongartz、Paul Hastings（保罗·黑斯廷斯律师事务所）、D. Gibson 及 J. Lindenberg, EA（注册代理人）举行电话会议，讨论现金收取和支出、计税基础、延期申报以及编制 2022 年和 2023 年纳税申报表。 675.00 1.0 675.00\n\nAnthony Calascibetta 03/12/2024 审阅经营报告、现金收入及现金支出。 675.00 0.5 337.50\n\nWilliam Gentilesco（威廉·真蒂莱斯科） 03/12/2024 与 D. Gibson, EA 通话并进行研究。 655.00 1.0 655.00\n\nDaniel Gibson（丹尼尔·吉布森） 03/12/2024 与 J. Lindenberg 及 A. Calascibetta, EA 讨论各项资产追回事宜及纳税申报延期。 690.00 1.2 828.00\n\nDaniel Gibson 03/12/2024 与受托人律师、J. Lindenberg 及 A. Calascibetta, EA 举行电话会议，讨论各项税务问题及纳税申报延期。 690.00 1.0 690.00\n\nAndal Iyengar（安达尔·艾扬格） 03/14/2024 与 J. Lindenberg, EA 就 Genever Holdings LLC（杰尼弗控股有限责任公司）纳税申报表应缴税款通话，讨论还应设立并注明纳入的 1041。 525.00 0.2 105.00\n\nAndal Iyengar 03/14/2024 通话讨论如何为信托设立纳税申报表（1040+1041）。 525.00 0.2 105.00\n\nAndal Iyengar 03/14/2024 在软件中设立 1120。就州申报事宜与 Dan 交谈。设立 NYS 和 NYC。消除所有电子申报诊断信息。编制延期申报。 525.00 1.7 892.50\n\nAndal Iyengar 03/14/2024 编制信托纳税申报表草案（1040 + 1041）。 525.00 0.3 157.50\n\nAndal Iyengar 03/15/2024 将 Genever Holdings 的延期申报材料转交 J. Lindenberg, EA。 525.00 0.2 105.00\n\nJay Lindenberg（杰伊·林登伯格） 03/15/2024 与 A. Iyengar, EA 就公司及信托纳税申报延期所需信息、应缴最低公司税及汇编数据进行多次沟通。 650.00 0.8 520.00\n\nJay Lindenberg 03/18/2024 审阅数据，并编制更新后的缺失信息及供受托人和律师处理的问题清单。 650.00 0.7 455.00\n\nJay Lindenberg 03/18/2024 与 A. Iyengar, EA 就税务延期、受托人信息通话，并就 EA 系统内的设置进行多次沟通。 650.00 0.5 325.00\n\nAndal Iyengar 03/19/2024 在 CCH Axcess 中创建定位项，更新基本信息，消除所有电子申报诊断信息，编制延期申报，并更新 XCM。 525.00 1.0 525.00\n\nJay Lindenberg 03/19/2024 推进 2023 年纳税申报数据分析，获取问题及相关事项的答复、备注和意见。 650.00 0.8 520.00\n\nAndal Iyengar 03/20/2024 就 XCM 中 Genever 的子代码与 J. Lindenberg, EA 交谈。 525.00 0.1 52.50\n\nAndal Iyengar 03/20/2024 Genever Holdings LLC－就设立 XCM 任务、子代码等进行通信。 525.00 0.2 105.00\n\nJay Lindenberg 03/20/2024 与 M. Zhao, EA 讨论完成 12/31/23 试算表的进展，并编制问题清单。 650.00 0.2 130.00\n\nJay Lindenberg 03/20/2024 在系统中设置各项 Kwok（郭）录入事项及相关问题。 650.00 0.3 195.00\n\nMandy Zhao（赵曼迪） 03/20/2024 就试算表和债权申报表通话。 430.00 0.2 86.00\n\nJay Lindenberg 03/21/2024 协助处理和提交延期申报，并转交受托人。 650.00 0.5 325.00\n\nJay Lindenberg 03/21/2024 审阅并修订文件请求和问题，以编制 2023 年财务报表。 650.00 0.5 325.00\n\nJay Lindenberg 03/21/2024 与 A. Iyengar, EA 就延期和付款通话。 650.00 0.2 130.00\n\nMandy Zhao 03/21/2024 审阅并更新未结事项清单。 430.00 1.2 516.00\n\nJay Lindenberg 03/22/2024 审阅更新后的 12/31/23 试算表及交易查询。 650.00 0.7 455.00\n\nJay Lindenberg 03/22/2024 与 A. Calascibetta, EA 就供律师处理的问题及事项清单通话。 650.00 0.2 130.00\n\nJay Lindenberg 03/22/2024 与 M. Zhao, EA 通话，讨论 2023 年财务报表和信息请求。 650.00 0.6 390.00\n\nAnthony Calascibetta 03/22/2024 审阅税务现金收入和支出清单，并汇总修订内容。 675.00 0.2 135.00\n\n专业人员 日期 服务说明 费率 小时数 费用\n\nAnthony Calascibetta 03/22/2024 与 J. Lindenberg, EA 讨论纳税申报延期及某些收入。 675.00 0.2 135.00\n\nMandy Zhao 03/22/2024 与 J. Lindenberg, EA 就未结事项通话。 430.00 0.6 258.00\n\nMandy Zhao 03/22/2024 审阅并汇总未结事项清单。 430.00 0.5 215.00\n\nAndal Iyengar 03/23/2024 审阅 Genever Holdings 的状态－延期流程。 525.00 0.2 105.00\n\nJay Lindenberg 03/25/2024 与 A. Bongartz 就税务延期通话。 650.00 0.1 65.00\n\nJay Lindenberg 03/25/2024 审阅事项清单，与 M. Zhao 讨论，完成后转交律师。 650.00 0.7 455.00\n\nMandy Zhao 03/25/2024 与 J. Lindenberg, EA 审阅未结事项清单。 430.00 0.2 86.00\n\nAnthony Calascibetta 04/02/2024 审阅 Art Wolfe, Inc.（阿特·沃尔夫公司）起诉书。 675.00 0.3 202.50\n\nJay Lindenberg 04/03/2024 编制 2023 年所得税纳税申报延期。 650.00 0.2 130.00\n\nJay Lindenberg 04/03/2024 与 A. Bongrartz 通话，讨论延期付款和处理表格。 650.00 0.1 65.00\n\nJay Lindenberg 04/03/2024 与 M. Zhao, EA 讨论 2023 年财务报表和纳税申报表。 650.00 0.1 65.00\n\nMandy Zhao 04/03/2024 与 J. Lindenberg, EA 就提交纳税申报表进行电话通话。 430.00 0.1 43.00\n\nJay Lindenberg 04/04/2024 编制纳税申报表。 650.00 0.6 390.00\n\nJay Lindenberg 04/04/2024 与 A. Bongartz 就延期、答复纳税申报表问题及总体进展通话。 650.00 0.2 130.00\n\nJay Lindenberg 04/05/2024 审阅律师就纳税申报查询提出的意见，与税务团队讨论问题。 650.00 0.6 390.00\n\nMandy Zhao 04/09/2024 更新与税务申报相关修订的试算表。 430.00 1.5 645.00\n\nAnthony Calascibetta 04/10/2024 编制第一次中期费用申请。 675.00 0.6 405.00\n\nJay Lindenberg 04/12/2024 审阅纳税申报工作底稿，记录问题及相关会计事项。 650.00 0.9 585.00\n\nMandy Zhao 04/12/2024 更新用于税务的试算表。 430.00 0.5 215.00\n\nJay Lindenberg 04/15/2024 审阅和分析 2023 年交易，记录需进一步更新的问题。 650.00 0.6 390.00\n\nAnthony Calascibetta 04/15/2024 编制第一次中期费用申请。 675.00 0.7 472.50\n\nJay Lindenberg 04/16/2024 与 A. Calascibetta, EA 讨论案件进展和纳税申报表。 650.00 0.1 65.00\n\nAnthony Calascibetta 04/16/2024 与 J. Lindenberg, EA 讨论批准资产追回的动议和命令。 675.00 0.1 67.50\n\nJay Lindenberg 04/17/2024 推进费用申请所提供服务的意见。 650.00 0.7 455.00\n\nAnthony Calascibetta 04/17/2024 编制第一次中期费用申请期间所提供服务的书面说明。 675.00 0.6 405.00\n\nAnthony Calascibetta 04/17/2024 编制第一次中期费用申请。 675.00 0.4 270.00\n\nJay Lindenberg 04/22/2024 审阅交易问题及事项的财务分析，该等问题及事项需要进一步调查。 650.00 0.7 455.00\n\nAnthony Calascibetta 04/22/2024 编制第一次中期费用申请。 675.00 0.2 135.00\n\nAnthony Calascibetta 04/22/2024 编制第一次中期费用申请。 675.00 0.6 405.00\n\nJay Lindenberg 04/23/2024 审阅、修订并完成服务及相关事项摘要。 650.00 0.6 390.00\n\nAnthony Calascibetta 04/23/2024 编制第一次中期费用申请。 675.00 0.3 202.50\n\nJay Lindenberg 04/24/2024 审阅并与 M. Zhao 讨论试算表问题、Genover 交易以及 2023 年纳税申报表财务报表。 650.00 1.1 715.00\n\nMandy Zhao 04/24/2024 查阅文件，以明确实体流程。 430.00 0.3 129.00\n\nMandy Zhao 04/25/2024 开展工资部门分析。 430.00 3.0 1,290.00\n\nMandy Zhao 04/26/2024 编制 Census Days 分析。 430.00 0.2 86.00\n\n总计 108.7 \\$\n66,976.00\n\n附件 E\n\n2023 年 10 月 23 日至 2024 年 4 月 30 日补偿期间 Eisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）实际且必要费用摘要\n\n费用类别 费用总额\n\n不适用 \\$0.000\n\nCase 22-50073 Doc 3274 Filed 06/24/24 Entered 06/24/24 14:44:04 Page 28 of 30\n\n附件 F\n\n拟议命令\n\nUNITED 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）\n\n) ) ) ) ) ) ) )\n\n关于：\n\nHO WAN KWOK（郭文贵）等人，\n\nChapter 11\n\nCase No. 22-50073 (JAM)\n\n债务人。1\n\n（合并管理）\n\n批准 Eisner Advisory Group LLC 作为受托人及 Genever 债务人税务顾问提交的第一次中期费用申请，以准许提供服务的报酬及偿还在 2023 年 10 月 23 日至 2024 年 4 月 30 日期间发生的所有实际且必要费用的命令\n\n本事项现因 Eisner Advisory Group LLC 作为税务顾问提出的第一次中期费用申请而提交本院，以准许提供服务的报酬\n\n及偿还自\n\n2023 年 10 月 23 日至 2024 年 4 月 30 日期间发生的所有实际且必要费用（以下简称“申请”）2；Eisner Advisory Group LLC\n\n（以下简称“Eisner”）根据《破产法》第 330(a) 条和第 331 条及《破产程序规则》\n\n2016，请求作出命令：(i) 在中期基础上批准并准许金额为\n\n\\$66,976.00 的报酬（以下简称“补偿期间”）；(ii) 指示支付以下二者之间的差额：(a)\n\n\\$66,976.00 与 (b) 就补偿期间已向 Eisner 作出的任何中期付款；以及 (iii) 批准相关救济，具体均如申请中进一步说明；并且\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（杰尼弗控股有限责任公司）（税务识别号码后四位：8202）及 Genever Holdings Corporation（杰尼弗控股公司）。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（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 本命令中使用但未定义的大写术语，应具有申请中赋予其的含义。\n\n审议申请后，本院根据 28 U.S.C. §§ 157 and 1334 对本事项具有管辖权，且在当时情形下，申请通知已属充分，无需就申请作出进一步或其他通知；经适当审议并显示存在充分理由，现\n\n特此命令：\n\n1．依照本命令所载，批准该申请。\n\n2．准许 Eisner 就补偿期间提供的服务，在中期基础上获得 \\$66,976.00 的报酬。\n\n3．特此授权并指示受托人向 Eisner 支付以下二者之间的差额：(a) \\$66,976.00；及 (b) 就补偿期间已向 Eisner 作出的任何中期付款。\n\n4．本院保留管辖权，以审理并裁定因执行、解释或强制执行本命令而产生或与之相关的所有事项。","key_entities":["Kwok","Ho Wan Kwok","Guo","Paul Hastings","Despins","Miles Guo","Je"],"ecf_references":[],"word_count":8341,"status":"published","published_at":"2024-06-24 00:00:00","created_at":"2024-06-24","updated_at":"2026-08-23 21:25:33"}