{"id":"court_ctb_4149_0","court":"CTB","case_no":"22-50073","doc_number":4149,"sub_number":0,"doc_type":"ORDER","filed_date":"2025-02-24","title":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION ) ) ) ) ) ) ) )","summary_zh":"中期专业费用申请书 —— Ho Wan Kwok 破产案（郭文贵 / Guo Wengui / Miles Guo），CTB 22-50073 ECF #4149（2025-02-24立案）。受聘担任受托人及 Genever 债务人税务顾问的 Eisner Advisory Group LLC 提交第三次中期费用申请，就 2024 年 9 月 1 日至 12 月 31 日期间提供的专业服务申请批准 31,801.00 美元费用补偿（无开支报销）。","summary_en":"Interim fee application — In re Ho Wan Kwok (Miles Guo / Guo Wengui), CTB 22-50073 ECF #4149 (filed Feb 24, 2025). Tax advisor Eisner Advisory Group LLC requested third interim compensation of $31,801.00 in professional fees and $0.00 in expenses for services rendered to the Chapter 11 Trustee and Genever Debtors from September 1, 2024 through December 31, 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\n\nCase No. 22-50073 (JAM)\n\n(Jointly Administered)\n\n# **THIRD FEE APPLICATION COVERSHEET**\n\nInterim Application of: Eisner Advisory Group LLC\n\nTime Period: From: September 1, 2024 To: December 31, 2024\n\n## **Amounts Requested**\n\nFees: \\$31,801.00 Expenses: \\$0.00 Total: \\$31,801.00\n\n## **Fees Previously Requested:**\n\nRequested Fees: \\$148,720.00 Awarded Fees: \\$147,344.00 Paid Fees: \\$147,344.00\n\n## **Expenses Previously Requested:** Requested Expenses: \\$0.00\n\nAwarded Expenses: \\$0.00 Paid Expenses: \\$0.00\n\nDate of Entry of Retention Order: December 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| 06/24/2024 | 10/23/2023 | \\$66,976.00 | \\$0 | \\$65,600.00 | \\$65,600.00 | \\$0 |\n| [Docket No. | – | | | [Docket No. | | |\n| 3274] | 04/30/2024 | | | 3354] | | |\n| 10/15/24 | 5/1/2024 – | \\$81,744.00 | \\$0 | \\$81,744.00 | \\$81,744.00 | \\$0 |\n| [Docket No. | 8/31/24 | | | [Docket No. | | |\n| 3692] | | | | 3808] | | |\n\n# **HOURS AND RATES PER PROFESSIONAL**\n\n| Name of Professional Individual | Position with the
Applicant | Hourly Billing
Rate | Total Hours
Billed | Total
Compensation |\n|-------------------------------------|--------------------------------|------------------------|-----------------------|-----------------------|\n| | | | | |\n| Daniel Gibson, CPA | Partner | \\$ 750.00 | 2.4 | \\$ 1,800.00 |\n| Anthony Calascibetta, CPA, CFF, CTP | Partner | 700.00 | 7.9 | 5,530.00 |\n| Jay Lindenberg, CPA, CFF, CIRA | Director | 650.00 | 22.0 | 14,300.00 |\n| Andal Iyengar, CPA | Senior Manager | 570.00 | 15.1 | 8,607.00 |\n| Dinara Nesovski | Staff | 270.00 | 1.8 | 486.00 |\n| Amanda Sarwan-Jones | Paraprofessional | 220.00 | 4.9 | 1,078.00 |\n| Total: | 54.1 | \\$ 31,801.00 | | |\n| Blended Rate: | | \\$ 587.82 | | |\n\n### **September 1, 2024 Through December 31, 2024**\n\n# **EXPENSE SUMMARY**\n\n| Expenses Category | Total Expenses |\n|-------------------|----------------|\n| | |\n| Total: | \\$0.00 |\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# **THIRD 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 SEPTEMBER 1, 2024 THROUGH DECEMBER 31, 2024**\n\nPursuant to sections 330 and 331 of chapter 11 of title 11 of the United States Code, (the \"Bankruptcy Code\"), Rules 2014 and 2016 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\"), the *Order (I) Authorizing and Approving Retention and Employment of Eisner Advisory Group LLC, as Tax Advisors, Effective as of October 23, 2023, and (II) Granting Related Relief,* dated December 7, 2023 [D.I. 2424] (the \"Retention Order\"), and Rules 2014-1 and 2016-1 of the Local Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of Connecticut (the \"Local Bankruptcy Rules\"), Eisner Advisory Group LLC (\"Eisner\"), tax advisors for the Trustee and the Genever Debtors (each as defined below), hereby files this third interim fee application (this \"Application\") for compensation in the amount of \\$31,801.00 for the reasonable and necessary professional services Eisner rendered to\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\nthe Trustee and the Genever Debtors from September 1, 2024 through December 31, 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 330, 331 and 503(b) of the 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 section 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 Order.\n\n#### **V. Prior Interim Fee Applications**\n\n*16.* On June 24, 2024, Eisner filed its *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* [Docket No. 3274] (the \"First Interim Fee Application\"), requesting interim allowance of professional fees incurred during the period from October 23, 2023 through and including April 30, 2024 in these chapter 11 cases.\n\n17. On July 26, 2024, the Court granted the First Interim Fee Application.\n\n*18.* On October 15, 2024, Eisner filed its *Second 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 May 1, 2024 Through August 31, 2024* [Docket No. 3692] (the \"Second Interim Fee Application\"), requesting interim allowance of professional fees incurred during the period from May 1, 2024 through and including August 31, 2024 in these chapter 11 cases.\n\n19. On November 13, 2024, the Court granted the Second Interim Fee Application.\n\n# **Summary of Professional Services**\n\n20. Pursuant to, and consistent with, the relevant requirements of the Local Bankruptcy\n\nRules (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- 21. 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\n\nits 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\n22. 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: \\$27,027.00 Total Hours: 42.7\n\n23. Time in this category includes the preparation, revising, finalizing and processing of the Kwok estate 2022 and 2023 tax returns and Genever Holdings, LLC 2023 tax returns. The time includes the review of various settlement motions and orders relating to asset recoveries and various discussions with Trustee's counsel and Eisner timekeepers relating to the related tax reporting. Our time also includes several discussions with Trustee's counsel and Eisner timekeepers relating to the preparation of the 2022 and 2023 Kwok estate and the 2023 Genever Holdings, LLC tax returns, including addendums thereto and related 505(b) filings. In addition, our time includes discussions with Trustee's counsel and Eisner timekeepers relating to the preparation of the 2024 tax returns, asset recoveries and related tax filing matters.\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\n### **II. Fee/Employment Application**\n\nTotal fees: \\$4,774.00 Total Hours: 11.4\n\n24. Time in this category was spent preparing the second and third interim fee applications, including reviewing, and preparing a complete summary of services.\n\n#### **Reasonable and Necessary Services Rendered by Eisner**\n\n25. 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\n26. 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\n27. During the Compensation Period, Eisner handled a range of tax related responsibilities including research and guidance relating to the tax issues arising from and relating to asset recoveries, the preparation of the 2022 and 2023 Kwok estate and 2023 Genever Holdings, LLC tax returns and the preparation of tax returns addendums and 505(b) filings. Eisner also discussed the alter ego rulings, tax basis for asset recoveries, and tax return presentations with counsel to the Trustee. In addition, Eisner discussed 2024 asset collections and the preparation of the 2024 Kwok estate and Genever Holdings, LLC tax returns with counsel to the Trustee. Eisner overall provided the Trustee with advice to facilitate the administration of the Debtors' estates, assisted in the reporting of asset recoveries and expenses paid and the preparation of the Debtors' tax returns.\n\n28. During the Compensation Period, Eisner's hourly billing rates for the professionals responsible for managing these chapter 11 cases ranged from \\$220.00 to \\$750.00 per hour. Allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately \\$587.82 (based on 54.1 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\n29. 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\n30. 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\n11 U.S.C. § 330(a)(3).\n\n31. 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\n32. Eisner professionals spent a total of 54.1 hours during the Compensation Period, which services have a fair market value of \\$31,801.00. 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 Debtors and their estates, and were consistently performed in a timely manner commensurate with the complexity, importance, novelty and nature of the issues involved\n\n33. Accordingly, Eisner respectfully submits that approval of the compensation and expense reimbursement sought herein is warranted.\n\n9\n\n# **No Prior Request**\n\n34. 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 expenses incurred during the Compensation Period in the total amount of \\$31,801.00 consisting of reasonable and necessary professional services rendered by Eisner.\n\nDated: February 24, 2025 */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 the date hereof, 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: February 24, 2025\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 4149 Filed 02/24/25 Entered 02/24/25 17:14:04 Page 17 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 THIRD 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 SEPTEMBER 1, 2024 THROUGH DECEMBER 31, 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 coordinating, overseeing and assisting with the tax services performed by Eisner on the abovecaptioned chapter 11 cases.\n\nB. I have personally performed many of the services rendered by Eisner, as tax advisor\n\nto the Trustee and the Genever Debtors, and am familiar with all other work performed on behalf\n\nof 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 Procedures 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: February 24, 2025\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 | 42.7 | \\$ 27,027.00 | |\n| 2 Fee/Employment Application | 11.4 | 4,774.00 | |\n| TOTALS | 54.1 | \\$ 31,801.00 | |\n\n## **EXHIBIT C**\n\n### **Summary of Hours Billed by Professionals**\n\n#### **September 1, 2024 Through December 31, 2024**\n\n| Name of Professional Individual | Position with the
Applicant | Hourly Billing
Rate | Total Hours
Billed | Total
Compensation |\n|-------------------------------------|--------------------------------|------------------------|-----------------------|-----------------------|\n| | | | | |\n| Daniel Gibson, CPA | Partner | \\$ 750.00 | 2.4 | \\$ 1,800.00 |\n| Anthony Calascibetta, CPA, CFF, CTP | Partner | 700.00 | 7.9 | 5,530.00 |\n| Jay Lindenberg, CPA, CFF, CIRA | Director | 650.00 | 22.0 | 14,300.00 |\n| Andal Iyengar, CPA | Senior Manager | 570.00 | 15.1 | 8,607.00 |\n| Dinara Nesovski | Staff | 270.00 | 1.8 | 486.00 |\n| Amanda Sarwan-Jones | Paraprofessional | 220.00 | 4.9 | 1,078.00 |\n| Total: | 54.1 | \\$ 31,801.00 | | |\n| Blended Rate: | | \\$ 587.82 | | |\n\nCase 22-50073 Doc 4149 Filed 02/24/25 Entered 02/24/25 17:14:04 Page 22 of 30\n\n## **EXHIBIT D**\n\n**Time Detail**\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|----------------------|------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|-------|-------------|\n| Anthony Calascibetta | 09/04/2024 | Review of correspondence and follow-up relating to rate | \\$ 700.00 | 0.1 | \\$
70.00 |\n| Jay Lindenberg | 09/04/2024 | changes.
Review comments from counsel regarding completing and filing | 650.00 | 0.7 | 455.00 |\n| | | 2022 and 2023 tax returns. | | | |\n| Jay Lindenberg | 09/05/2024 | Further research regarding trustee's and counsel's concerns,
related questions and issues regarding completing 2022 and
2023 tax returns. | 650.00 | 0.6 | 390.00 |\n| Anthony Calascibetta | 09/06/2024 | Discussed Genever tax return with J. Lindenberg, EA. | 700.00 | 0.2 | 140.00 |\n| Jay Lindenberg | 09/06/2024 | Discuss progression of Genever's tax return and filing of same
with A. Calascibetta, EA. | 650.00 | 0.2 | 130.00 |\n| Anthony Calascibetta | 09/09/2024 | Conference call with A. Bongartz, Paul Hastings and J.
Lindenberg, EAG, to discuss Kwok and Genever tax returns
and 505(b) letters. | 700.00 | 0.5 | 350.00 |\n| Anthony Calascibetta | 09/09/2024 | Discussed Genever tax returns with J. Lindenberg, EA. | 700.00 | 0.1 | 70.00 |\n| Jay Lindenberg | 09/09/2024 | Discuss with A. Calascibetta, EA, regarding completing and
filing Genever's 2022 and 2023 tax return. | 650.00 | 0.1 | 65.00 |\n| Jay Lindenberg | 09/09/2024 | Progression of completing tax returns. Review several prior
years of Debtor's individual tax returns, updates regarding | 650.00 | 0.9 | 585.00 |\n| Jay Lindenberg | 09/09/2024 | completing tax return.
Status call with counsel and A. Calascibetta, EA, regarding
open issues and completing 2022 and 2023 trust tax returns. | 650.00 | 0.5 | 325.00 |\n| Jay Lindenberg | 09/10/2024 | Genever return and tax inquiries.
Review and discuss comments from counsel and trustee
regarding filing tax return. | 650.00 | 0.6 | 390.00 |\n| Anthony Calascibetta | 09/11/2024 | Review of correspondence from Trustee's counsel. | 700.00 | 0.1 | 70.00 |\n| Anthony Calascibetta | 09/11/2024 | Review of prior year Kwok tax returns. | 700.00 | 0.2 | 140.00 |\n| Jay Lindenberg | 09/11/2024 | Review comments from counsel, incorporate into pending
changes to complete tax returns. | 650.00 | 0.7 | 455.00 |\n| Anthony Calascibetta | 09/12/2024 | Discussed Trustee's counsel responses and prior tax returns
with J. Lindenberg, EA. | 700.00 | 0.3 | 210.00 |\n| Jay Lindenberg | 09/12/2024 | Discussed Trustee's counsel responses and prior tax returns
with A. Calascibetta, EA. | 650.00 | 0.3 | 195.00 |\n| Jay Lindenberg | 09/12/2024 | Review downloaded files by A. Bongartz, Paul Hastings and
related issues for completing tax returns. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | 09/13/2024 | Progression of completing disclaimer and open issues
regarding completing 2023 tax returns. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | 09/16/2024 | Review monthly status report. Review remediation project costs
and budgets. | 650.00 | 0.3 | 195.00 |\n| Jay Lindenberg | 09/17/2024 | Progression of Genever's tax returns, respond to inquiries. | 650.00 | 0.7 | 455.00 |\n| Andal Iyengar | 09/18/2024 | Review and revise 2022 and 2023 returns - update for all points
in email thread from A. Bongartz, Paul Hastings. Collate the | 570.00 | 2.3 | 1,311.00 |\n| | | returns and send to D. Gibson and J. Lindenberg, EA for
review. | | | |\n| Jay Lindenberg | 09/18/2024 | Assist with finalizing 2022 and 2023 tax returns and
accompanying schedules. | 650.00 | 0.8 | 520.00 |\n| Daniel Gibson | 09/18/2024 | Review Paul Hasting's Trustee draft returns and comments. | 750.00 | 0.6 | 450.00 |\n| Andal Iyengar | 09/19/2024 | Address D. Gibson's, EA, points on final draft. Look for yacht | 570.00 | 0.4 | 228.00 |\n| Andal Iyengar | 09/19/2024 | purchase price documents.
Call with A. Bongartz, Paul Hastings, to go over logistics. Save
2022 and 2023 returns in IManage / XCM. Update XCM for | 570.00 | 1.0 | 570.00 |\n| Andal Iyengar | 09/19/2024 | both years.
Collate 2022 and 2023 returns by adding in attachments
discussed on the call. Send out password protected copies to | 570.00 | 0.9 | 513.00 |\n| Jay Lindenberg | 09/19/2024 | Alex for review.
Review updated tax returns, note issues for completing | 650.00 | 0.9 | 585.00 |\n| Andal Iyengar | 09/20/2024 | logistics.
Call with D. Gibson, J. Lindenberg, and A. Calascibetta, EA. | 570.00 | 0.4 | 228.00 |\n| Anthony Calascibetta | 09/20/2024 | Discussed finalizing Kwok 2022 and 2023 tax returns and
Genever tax return with A. Iyengar, EA, D. Gibson, EA and J.
Lindenberg, EA. | 700.00 | 0.4 | 280.00 |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|----------------------|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------|----------|\n| Anthony Calascibetta | 09/20/2024 | Review of draft Kwok tax returns and yacht purchase | 700.00 | 0.3 | 210.00 |\n| Daniel Gibson | 09/20/2024 | documents.
Review and then call with A. Calascibetta, J. Lindenberg, and | 750.00 | 0.4 | 300.00 |\n| | | A. Iyengar, EA. | | | |\n| Daniel Gibson | 09/20/2024 | Review updated tax returns and accompanying data. | 750.00 | 0.7 | 525.00 |\n| Jay Lindenberg | 09/20/2024 | Review tax return revisions from system and further investigate
pending issues regarding and finalize 2022 and 2023 tax
returns. | 650.00 | 0.9 | 585.00 |\n| Andal Iyengar | 09/23/2024 | Call with D. Gibson, J. Lindenberg and D. Gibson, EA. | 570.00 | 0.3 | 171.00 |\n| Anthony Calascibetta | 09/23/2024 | Discussed coordination of filing with counsel to the Trustee and
Genever tax returns with A. Iyengar, D. Gibson, and J. | 700.00 | 0.3 | 210.00 |\n| Daniel Gibson | 09/23/2024 | Lindenberg, EA.
Discussed coordination of filing with counsel to the Trustee and
Genever tax returns with A. Iyengar, A. Calascibetta, and J. | 750.00 | 0.3 | 225.00 |\n| Jay Lindenberg | 09/23/2024 | Lindenberg, EA.
Discussed coordination of filing with counsel to the Trustee and
Genever tax returns with A. Iyengar, A. Calascibetta, and D. | 650.00 | 0.3 | 195.00 |\n| Jay Lindenberg | 09/24/2024 | Gibson, EA.
Review correspondence from Citibank regarding tax | 650.00 | 0.3 | 195.00 |\n| Jay Lindenberg | 09/24/2024 | identification information for foreign alien.
Review and approve in VPM for filing 2023 Trust tax returns, | 650.00 | 0.3 | 195.00 |\n| Andal Iyengar | 09/26/2024 | accompanying forms and schedules.
Calls with A. Bongartz, Paul Hastings and J. Lindenberg, EA,
on processing - sending pages with D. Gibson, EA, signature | 570.00 | 0.4 | 228.00 |\n| Anthony Calascibetta | 09/26/2024 | and printing signature pages.
Review filings relating to broker for sale of apartment and
Cyprus law firm. | 700.00 | 0.2 | 140.00 |\n| Jay Lindenberg | 09/26/2024 | Review Motions related to retain profession for sale of property. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | 09/26/2024 | Review completed tax forms with Trustee's counsel, identify
places for trustee's signature and filing of 2022 and 2023 tax | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | 09/26/2024 | returns.
Telephone call with A. Bongartz, Paul Hastings, and A. Iyengar,
EA, regarding trustee signing and filing 2022 and 2023 tax | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | 09/27/2024 | returns.
Progression with pending tax issues regarding filing Genever | 650.00 | 0.6 | 390.00 |\n| Anthony Calascibetta | 10/02/2024 | 2023 tax returns and questions.
Discussed open matters relating to Genever Holdings, LLC | 700.00 | 0.2 | 140.00 |\n| Andal Iyengar | 10/02/2024 | 2023 tax returns.
Genever Holdings - Update to return per A. Bongartz, Paul
Hastings, email. Prepare letters and discuss with A. | 570.00 | 2.3 | 1,311.00 |\n| Andal Iyengar | 10/02/2024 | Calascibetta, EA on 505(b) letters.
Genever Holdings- collate the entire copy to be sent to client
Federal: NY and NYC along with the various attachments.
Update bookmarks, check everything once over, update | 570.00 | 1.7 | 969.00 |\n| Anthony Calascibetta | 10/02/2024 | instructions in XCM.
Discussed finalizing Genever 2023 tax returns, other asset
collections by Kwok estate and review of 2024 transactions
with A. Bongartz, Paul Hastings and J. Lindenberg, EA. | 700.00 | 0.5 | 350.00 |\n| Jay Lindenberg | 10/02/2024 | Call with A. Bongartz and A. Calascibetta, EA regarding case
updates on tax matters, estates assets and filing return. | 650.00 | 0.5 | 325.00 |\n| Jay Lindenberg | 10/02/2024 | Review Genever Addendum letter, update files and forward to
A. Iyengar, EA regarding processing 2023 tax returns. | 650.00 | 0.7 | 455.00 |\n| Daniel Gibson | 10/03/2024 | Review Genever tax return. | 750.00 | 0.4 | 300.00 |\n| | | | | | |\n| Andal Iyengar | 10/07/2024 | Tax return review, amend proper name on return and letters
and send J. Lindenberg, EA for his okay. | 570.00 | 0.4 | 228.00 |\n| Anthony Calascibetta | 10/07/2024 | Discussed status of Genever tax returns with J. Lindenberg,
EA. | 700.00 | 0.1 | 70.00 |\n| Jay Lindenberg | 10/07/2024 | Discussed status of Genever tax returns with A. Calascibetta,
EA. | 650.00 | 0.1 | 65.00 |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|----------------------|------------|------------------------------------------------------------------|--------|-------|----------|\n| Anthony Calascibetta | 10/07/2024 | Preparation of second interim fee application. | 700.00 | 0.3 | 210.00 |\n| Jay Lindenberg | 10/07/2024 | Revise and completing 2023 tax returns | 650.00 | 0.4 | 260.00 |\n| Amanda Sarwan-Jones | 10/08/2024 | Revise and complete Second Interim Fee Application. | 220.00 | 2.2 | 484.00 |\n| Andal Iyengar | 10/08/2024 | Genever Holdings - Correspondence with tax processing on | 570.00 | 0.3 | 171.00 |\n| | | portal creation etc. | | | |\n| Andal Iyengar | 10/08/2024 | Revise collation of the tax returns. Add all attachments, add | 570.00 | 1.3 | 741.00 |\n| | | bookmarks, update XCM, pull return into IManage / XCM. | | | |\n| | | Correspondence with Jay on delivery of returns. Email to Nic | | | |\n| | | Gerbino in processing. | | | |\n| Anthony Calascibetta | 10/08/2024 | Preparation of second interim fee application. | 700.00 | 1.4 | 980.00 |\n| Jay Lindenberg | 10/08/2024 | Review of second interim fee application. | 650.00 | 0.7 | 455.00 |\n| Jay Lindenberg | 10/08/2024 | Review, revise and complete Genever, 2023 tax returns and | 650.00 | 0.6 | 390.00 |\n| | | related forms and schedules. | | | |\n| Andal Iyengar | 10/09/2024 | Genever Holdings. Update changes from A. Bongartz, Paul | 570.00 | 3.4 | 1,938.00 |\n| | | Hastings, after package completed and sent to him. Make | | | |\n| | | changes to returns, letters, process, collate, password protect. | | | |\n| | | | | | |\n| | | Send to J. Lindenberg, EA for approval and to A. Bongartz, | | | |\n| | | Paul Hastings. | | | |\n| Anthony Calascibetta | 10/09/2024 | Preparation of second interim fee application | 700.00 | 0.8 | 560.00 |\n| Jay Lindenberg | 10/09/2024 | Review comments, discuss with A. Calascibetta | 650.00 | 0.3 | 195.00 |\n| Jay Lindenberg | 10/09/2024 | Monitoring Portal for processing of Genever's 2023 tax for | 650.00 | 0.4 | 260.00 |\n| | | review by counsel. | | | |\n| Amanda Sarwan-Jones | 10/10/2024 | Revise and complete second fee application. | 220.00 | 1.6 | 352.00 |\n| Anthony Calascibetta | 10/10/2024 | Preparation of second interim fee application. | 700.00 | 0.8 | 560.00 |\n| Jay Lindenberg | 10/10/2024 | Discuss revisions, including referencing proxy holder to | 650.00 | 0.6 | 390.00 |\n| | | Genever Holdings 2023 tax returns with A. Bongartz. | | | |\n| Jay Lindenberg | 10/10/2024 | Detailed review and prepare summary of comments from | 650.00 | 1.9 | 1,235.00 |\n| | | counsel. Discuss changes with A. Iyengar, EA, review updates | | | |\n| | | and changes regarding Genever Holding 2023 tax returns, | | | |\n| | | including Portal issues. | | | |\n| Anthony Calascibetta | 10/14/2024 | Discussed processing Genever tax return with J. Lindenberg, | 700.00 | 0.1 | 70.00 |\n| | | EA. | | | |\n| Jay Lindenberg | 10/14/2024 | Discussed processing Genever tax return with A. Calascibetta, | 650.00 | 0.1 | 65.00 |\n| | | EA. | | | |\n| Jay Lindenberg | 10/14/2024 | Call with A Bongartz regarding filing 2023 Genever Holdings | 650.00 | 0.2 | 130.00 |\n| | | tax returns. | | | |\n| Jay Lindenberg | 10/16/2024 | 2024 tax planning - Review Motion regarding NYC apartment. | 650.00 | 0.4 | 260.00 |\n| | | | | | |\n| Jay Lindenberg | 10/29/2024 | Review Motion regarding settlement with Wildes and Weinberg. | 650.00 | 0.3 | 195.00 |\n| | | | | | |\n| Dinara Nesovski | 12/05/2024 | Begin to prepare third interim fee application. | 270.00 | 1.8 | 486.00 |\n| Jay Lindenberg | 12/05/2024 | Review of files, updates and pending tax filing issues. | 650.00 | 0.3 | 195.00 |\n| Anthony Calascibetta | 12/09/2024 | Discussed 2024 tax return preparation, asset recoveries, | 700.00 | 0.4 | 280.00 |\n| | | related tax basis and other tax planning matters with A. | | | |\n| | | Bongartz, Paul Hastings and J. Lindenberg, EA. | | | |\n| Anthony Calascibetta | 12/09/2024 | Discussed basis question relating to court ruling with J. | 700.00 | 0.1 | 70.00 |\n| | | Lindenberg, EA. | | | |\n| Anthony Calascibetta | 12/09/2024 | Discussed status of Genever 2022 tax returns, 2023 tax return | 700.00 | 0.3 | 210.00 |\n| | | preparation and other tax matters with J. Lindenberg, EA. | | | |\n| | | | | | |\n| Anthony Calascibetta | 12/09/2024 | Summarize tax planning topics for meeting with counsel to the | 700.00 | 0.1 | 70.00 |\n| | | Trustee. | | | |\n| Jay Lindenberg | 12/09/2024 | Call with A. Bongartz, Paul Hastings and A. Calascibetta, EA, | 650.00 | 0.4 | 260.00 |\n| | | regarding case progression, 2024 transactions for tax returns | | | |\n| | | and related tax planning. | | | |\n| Jay Lindenberg | 12/09/2024 | Discuss tax planning and issues with A. Calascibetta, EA, | 650.00 | 0.3 | 195.00 |\n| | | regarding 2024 tax returns. | | | |\n| Jay Lindenberg | 12/09/2024 | Follow up conversations regarding 2024 tax returns and related | 650.00 | 0.3 | 195.00 |\n| | | issues. | | | |\n| Anthony Calascibetta | 12/10/2024 | Discussed tax basis questions relating to amounts received | 700.00 | 0.1 | 70.00 |\n| | | from assignee. | | | |\n\n| Professional | Date | Description of Services | Rate | Hours | Fees |\n|---------------------|------------|--------------------------------------------------------------------------------------------------------------|--------|-------|-----------------|\n| Jay Lindenberg | 12/11/2024 | Review case history and updated files, review tax returns for
unfiled years. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | 12/12/2024 | Research pending issues regarding 2024 tax returns. | 650.00 | 0.4 | 260.00 |\n| Jay Lindenberg | 12/18/2024 | Review time entries for third interim fee application. | 650.00 | 0.4 | 260.00 |\n| Amanda Sarwan-Jones | 12/20/2024 | Continue with fee application preparation. | 220.00 | 1.1 | 242.00 |\n| Jay Lindenberg | 12/20/2024 | Review, time entry analysis complete fee application. | 650.00 | 0.2 | 130.00 |\n| Jay Lindenberg | 12/20/2024 | Review information provided by counsel regarding 2024
transactions and research taxability of recoveries. | 650.00 | 0.3 | 195.00 |\n| | | | | 54.1 | \\$
31,801.00 |\n\n# **Exhibit E**\n\n# **Summary of Actual and Necessary Eisner Advisory Group LLC Expenses for the Compensation Period September 1, 2024 Through December 31, 2024**\n\n| Expenses Category | Total Expenses | | |\n|-------------------|----------------|--|--|\n| | | | |\n| Total: | -- | | |\n\nCase 22-50073 Doc 4149 Filed 02/24/25 Entered 02/24/25 17:14:04 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 THIRD 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 SEPTEMBER 1, 2024 THROUGH DECEMBER 31, 2024**\n\nThis matter coming before this Court on the *Third Interim Fee Application of Eisner Advisory Group LLC as Tax Advisors for Allowance of Compensation for Services Rendered and for Reimbursement of all Actual and Necessary Expenses Incurred for the Period from September 1, 2024 through December 31, 2024* [Docket No. \\_\\_\\_] (the \"Application\")2 of Eisner Advisory Group LLC (\"Eisner\") pursuant to sections 330(a) and 331 of the Bankruptcy Code and Bankruptcy Rule 2016, for an order (i) approving and allowing, on an interim basis, compensation in the amount of \\$31,801.00 for services rendered from September 1, 2024 through and including December 31, 2024 (the \"Compensation Period\"); (ii) directing payment of the difference between (a) \\$31,801.00 and (b) any interim payments made to Eisner with respect to the Compensation\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\nPeriod; and (iii) granting related relief all as further described in the Application; and upon consideration 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 a hearing having been held on \\_\\_\\_\\_\\_\\_ 2025; and after due deliberation and sufficient cause appearing therefore,\n\n## **IT IS HEREBY ORDERED THAT:**\n\n1. Pursuant to 11 U.S.C. §§ 330 and 331, 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 \\$31,801.00, subject to final adjustment and disgorgement in the event all administrative expenses are not paid in full.\n\n3. The Trustee is hereby authorized and directed to pay Eisner the amount of \\$31,801.00.\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":"美国康涅狄格州联邦地区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，\n\n债务人。1\n\n第11章\n\n案号 22-50073 (JAM)\n\n（合并管理）\n第三次费用申请封面页\n\n中期申请人：Eisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）\n\n期间：自 September 1, 2024 至 December 31, 2024\n申请金额\n\n费用：$31,801.00 支出：$0.00 合计：$31,801.00\n此前申请的费用：\n\n申请费用：$148,720.00 获准费用：$147,344.00 已付费用：$147,344.00\n此前申请的支出：申请支出：$0.00\n\n获准支出：$0.00 已付支出：$0.00\n\n留任命令录入日期：December 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预付聘金请求：无。\n\n支出明细：收到的预付聘金：不适用\n\n1 本第11章案件中的债务人为 Ho Wan Kwok（又名 Guo Wengui、Miles Guo 和 Miles Kwok，以及众多其他别名）（税务识别号码后四位：9595）、Genever Holdings LLC（Genever控股有限责任公司）（税务识别号码后四位：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（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 财产的受托人（仅用于通知和通信）。\n\n截至目前的费用申请\n\n提交日期/\nDocket No. 涵盖期间 申请费用 申请支出 获准并已付费用；法院命令 获准并已付支出；法院命令 应付金额\n\n06/24/2024 10/23/2023 $66,976.00 $0 $65,600.00 $65,600.00 $0\n[Docket No. – [Docket No.\n3274] 04/30/2024 3354]\n10/15/24 5/1/2024 – $81,744.00 $0 $81,744.00 $81,744.00 $0\n[Docket No. 8/31/24 [Docket No.\n3692] 3808]\n\n各专业人员的工时及费率\n\n专业人员姓名 申请人处职位 小时计费费率 计费总工时 报酬总额\n\nDaniel Gibson, CPA（丹尼尔·吉布森，注册会计师） 合伙人 $750.00 2.4 $1,800.00\nAnthony Calascibetta, CPA, CFF, CTP（安东尼·卡拉西贝塔，注册会计师、注册法务财务专家、注册周转专业人士） 合伙人 700.00 7.9 5,530.00\nJay Lindenberg, CPA, CFF, CIRA（杰伊·林登伯格，注册会计师、注册法务财务专家、注册破产重组顾问） 董事 650.00 22.0 14,300.00\nAndal Iyengar, CPA（安达尔·艾扬格，注册会计师） 高级经理 570.00 15.1 8,607.00\nDinara Nesovski（迪娜拉·内索夫斯基） 职员 270.00 1.8 486.00\nAmanda Sarwan-Jones（阿曼达·萨尔万-琼斯） 辅助专业人员 220.00 4.9 1,078.00\n合计：54.1 $31,801.00\n综合费率：$587.82\nSeptember 1, 2024 至 December 31, 2024\n支出汇总\n\n支出类别 支出总额\n\n合计：$0.00\n\n美国康涅狄格州联邦地区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，\n\n第11章\n\n案号 22-50073 (JAM)\n\n债务人。1\n\n（合并管理）\nEISNER ADVISORY GROUP LLC 作为受托人及 GENEVER 债务人税务顾问，就其于 SEPTEMBER 1, 2024 至 DECEMBER 31, 2024 期间所提供服务的报酬准许及所发生全部实际且必要支出的偿还提出的第三次中期费用申请\n\n根据《美国法典》第11编第11章第330条及第331条（“破产法”）、《联邦破产程序规则》第2014条及第2016条（“破产规则”）、日期为 December 7, 2023 的《（一）授权并批准自 October 23, 2023 起留任和聘用 Eisner Advisory Group LLC 作为税务顾问，以及（二）给予相关救济的命令》[D.I. 2424]（“留任命令”），以及美国康涅狄格州联邦地区破产法院《地方破产实务与程序规则》第2014-1条及第2016-1条（“地方破产规则”），作为受托人及 Genever 债务人（各定义见下文）税务顾问的 Eisner Advisory Group LLC（“Eisner”），特此提交本第三次中期费用申请（“本申请”），请求准许 Eisner 于 September 1, 2024 至 December 31, 2024 期间（“报酬期间”）向受托人及 Genever 债务人提供的合理且必要的专业服务报酬，金额为 $31,801.00。为支持本申请，Eisner 谨陈述如下：\n\n1 本第11章案件中的债务人为 Ho Wan Kwok（又名 Guo Wengui、Miles Guo 和 Miles Kwok，以及众多其他别名）（税务识别号码后四位：9595）、Genever Holdings LLC（税务识别号码后四位：8202）及 Genever Holdings Corporation。受托人、Genever Holdings LLC 及 Genever Holdings Corporation 的邮寄地址为：Paul Hastings LLP，200 Park Avenue, New York, NY 10166，转交 Luc A. Despins，作为 Ho Wan Kwok 财产的受托人（仅用于通知和通信）。\n\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，本院为适格审判地。\n\n3. 本申请所请求救济的依据为《破产法》第330条、第331条及第503(b)条、《破产规则》第2016条及《地方破产规则》第2016-1条。\n\n背景\n\n一、个人债务人的第11章案件\n\n4. 于 February 15, 2022（“申请日”），Ho Wan Kwok（“个人债务人”）向本院提交了依据《破产法》第11章请求救济的自愿申请。\n\n5. 于 March 21, 2022，美国受托人在该第11章案件中指定了无担保债权人正式委员会（“委员会”）。该等第11章案件中未指定审查员。\n\n6. 于 June 15, 2022，本院录入了一份决定备忘录及命令 [Docket No. 465]（“受托人命令”），指示美国受托人在 Ho Wan Kwok 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 为受托人。于 July 8, 2022，本院录入命令，批准 Luc. A. Despins 被指定为 Ho Wan Kwok 第11章案件的受托人（“受托人”）。\n\n7. 根据于 December 7, 2023 录入的命令，本院授权自 October 23, 2023 起在本第11章案件中留任 Eisner 作为税务顾问 [Docket No. 2424]（“留任命令”）。留任命令授权 Eisner 按小时获得报酬，并根据《破产法》第330条、破产规则、地方破产规则及本院可能作出的命令，就实际且必要的自付支出获得偿还。\n\n二、Genever (BVI) 的第11章案件\n\n8. 于 October 11, 2022，Genever Holdings Corporation（“Genever (BVI)”）向本院提交了依据《破产法》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正式委员会。\n\n10. 于 October 14, 2022，本院录入命令，准许对个人债务人的第11章案件与 Genever (BVI) 的第11章案件进行合并管理 [Docket no. 970]。\n\n11. 于 December 7, 2023，本院准许受托人申请自 October 23, 2023 起在 Genever (BVI) 第11章案件中留任 Eisner 作为税务顾问 [Docket No. 2424]。\n\n三、Genever (US) 的第11章案件\n\n12. 于 October 12, 2020，Genever Holdings, LLC（“Genever (US)”，并与 Genever (BVI) 合称“Genever 债务人”）向 Southern District of New York Bankruptcy Court（纽约南区破产法院）（“SDNY Bankruptcy Court”）提交了依据《美国法典》第11编第11章请求救济的自愿申请，由此启动案号为 20-12411 (JLG) 的案件（“SDNY Bankruptcy Case”）。\n\n13. 于 November 3, 2022，SDNY Bankruptcy Court 录入命令 [Docket No. 225 in Case No. 22-50592]，将 SDNY Bankruptcy Case 的审判地移送至本院，本院将其指定为案号 22-50592。于 November 21, 2022，本院录入命令，准许将 Genever (US) 债务人的第11章案件与已合并管理的个人债务人案件及 Genever (BVI) 债务人第11章案件合并管理 [Docket No. 1141]。\n\n14. 于 December 7, 2023，本院准许受托人申请自 October 23, 2023 起在 Genever (US) 第11章案件中留任 Eisner 作为税务顾问 [Docket No. 2424]。\n\n四、中期报酬程序\n\n15. 于 August 18, 2023，本院录入中期报酬程序命令，该命令除其他事项外，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 未根据中期报酬程序命令请求支付任何费用或支出。\n\n五、此前的中期费用申请\n\n16. 于 June 24, 2024，Eisner 提交了其《Eisner Advisory Group LLC 作为受托人及 Genever 债务人税务顾问，就其于 October 23, 2023 至 April 30, 2024 期间所提供服务的报酬准许及所发生全部实际且必要支出的偿还提出的第一次中期费用申请》[Docket No. 3274]（“第一次中期费用申请”），请求中期准许本第11章案件中于 October 23, 2023 至并包括 April 30, 2024 期间发生的专业费用。\n\n17. 于 July 26, 2024，本院准许第一次中期费用申请。\n\n18. 于 October 15, 2024，Eisner 提交了其《Eisner Advisory Group LLC 作为受托人及 Genever 债务人税务顾问，就其于 May 1, 2024 至 August 31, 2024 期间所提供服务的报酬准许及所发生全部实际且必要支出的偿还提出的第二次中期费用申请》[Docket No. 3692]（“第二次中期费用申请”），请求中期准许本第11章案件中于 May 1, 2024 至并包括 August 31, 2024 期间发生的专业费用。\n\n19. 于 November 13, 2024，本院准许第二次中期费用申请。\n\n专业服务概要\n\n20. 根据并遵循适用的地方破产规则（“指引”）相关要求，随附下列证物：\n\na. 证物A载有下列签署人就遵守指引所作的证明（“证明”）；\n\nb. 证物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. 证物C载有报酬期间的计费摘要，其中包括就其工作请求报酬的各专业人员姓名、各专业人员所耗费的合计时间及按 Eisner 当前计费费率计算的相应小时计费费率，以及作为本申请一部分所请求的个人金额说明；\n\nd. 证物D载有报酬期间的时间明细；\n\ne. 证物E由 Eisner 在报酬期间向债务人及其财产提供专业服务时发生的支出记录构成；及\n\nf. 证物F载有请求批准本申请的拟议命令。\n\n21. 为对受托人及债务人财产在报酬期间所获得的服务提供有意义的概要，Eisner 已根据其内部计费程序，就本案设定下列事项编号：\n\n事项编号 事项说明\n\n1 税务咨询服务\n2 费用/聘用申请\n\n22. 下文按事项概述 Eisner 在报酬期间作为税务顾问所提供的最重要专业服务。本概要根据 Eisner 的内部事项编号系统编排。2\n\n一、税务事项\n\n费用总额：$27,027.00 工时总计：42.7\n\n23. 本类别所计时间包括编制、修订、定稿及处理 Kwok（郭文贵）遗产 2022 年和 2023 年纳税申报表以及 Genever Holdings, LLC（吉尼弗控股有限责任公司）2023 年纳税申报表。该等时间包括审阅与资产追收有关的各项和解动议及命令，以及就相关税务申报与受托人律师和 Eisner（艾斯纳）计时人员进行的各项讨论。我们的时间还包括就编制 2022 年和 2023 年 Kwok 遗产以及 2023 年 Genever Holdings, LLC 纳税申报表（包括其补充文件及相关 505(b) 提交文件），与受托人律师和 Eisner 计时人员进行的数次讨论。此外，我们的时间还包括就编制 2024 年纳税申报表、资产追收及相关税务申报事项，与受托人律师和 Eisner 计时人员进行的讨论。\n\n2 本报酬期间所提供服务的摘要并非旨在详细或穷尽性地描述 Eisner 所完成的工作，而是旨在重点说明 Eisner 在本报酬期间为债务人财产提供服务的若干关键领域。按项目代码分类的已完成工作摘要说明，以及该等日常服务及履行该等服务所花费的时间，载于所附附件中。\n\nII. 费用/聘任申请\n\n费用总额：$4,774.00 总时数：11.4\n\n24. 本类别的时间用于编制第二次和第三次中期费用申请，包括审阅并编制完整的服务摘要。\n\nEisner 提供的合理且必要的服务\n\n25. Eisner 在本报酬期间代表债务人财产提供的上述专业服务，对于债务人依据破产法第 11 章案件及相关事项的管理而言，属合理、必要且适当。\n\n26. Eisner 是一家信誉良好的税务咨询公司，专门就税务高效策略提供咨询，并协助应对财务决策和交易的税务后果。Eisner 擅长通过研究、减少核定罚款，以及建立付款安排和税务相关缴款，协助客户最大限度减少税款。此外，Eisner 凭借在该等事项上的丰富经验，为破产案件提供税务解决方案，已使受托人获得重大裨益。\n\n27. 在本报酬期间，Eisner 处理了多项税务相关职责，包括就因资产追收产生及与之相关的税务问题进行研究和提供指导，编制 2022 年和 2023 年 Kwok 遗产及 2023 年 Genever Holdings, LLC 纳税申报表，以及编制纳税申报表补充文件和 505(b) 提交文件。Eisner 还与受托人律师讨论了另我裁决、资产追收的计税基础及纳税申报表列报。此外，Eisner 还与受托人律师讨论了 2024 年资产收取，以及编制 2024 年 Kwok 遗产和 Genever Holdings, LLC 纳税申报表。总体而言，Eisner 向受托人提供建议，以促进债务人财产的管理，协助报告资产追收和已支付费用，并协助编制债务人的纳税申报表。\n\n28. 在本报酬期间，负责管理这些破产法第 11 章案件的 Eisner 专业人员的小时计费费率为每小时 $220.00 至 $750.00。准许所请求金额的报酬，将使专业人员的综合小时计费费率约为 $587.82（基于 Eisner 按服务履行时有效的常规计费费率记录的 54.1 小时）。Eisner 在这些案件中采用的小时费率及相应费率结构，通常等同于 Eisner 在可比事项中主要采用的小时费率及相应费率结构，无论该等事项是否依据破产法第 11 章，也无论是否需要提交费用申请。\n\n应准许 Eisner 所请求的报酬\n\n29. 《破产法》第 331 条规定了专业人员的中期报酬，并纳入《破产法》第 330 条的实体标准，以规范法院对该等报酬的裁定。《破产法》第 330 条规定，法院可向根据《破产法》第 327 条受聘的专业人员裁定“对所提供实际、必要服务的合理报酬，以及对实际、必要费用的偿还”。《破产法》第 330 条还规定了裁定该等报酬及偿还的标准：\n\n30. 在确定应裁定的合理报酬金额时，法院应考虑该等服务的性质、范围和价值，并应考虑所有相关因素，包括：\n\n- 用于该等服务的时间；\n- 就该等服务收取的费率；\n- 该等服务对于管理本法典项下案件是否必要，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- 根据具有可比技能的执业人员在非本法典项下案件中通常收取的报酬，该报酬是否合理。\n\n11 U.S.C. § 330(a)(3).\n\n31. 在本案中，Eisner 谨陈，其在本申请中寻求报酬的服务对于受托人和债务人财产而言是必要且有益的，并且该等服务旨在保护和保全债务人财产。Eisner 谨陈，所提供的服务以经济、有效且高效的方式完成，且迄今取得的结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\n32. 在本报酬期间，Eisner 专业人员共花费 54.1 小时，该等服务的公平市场价值为 $31,801.00。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，且不存在不必要的重复。此外，所进行的工作已根据每项具体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、债务人及其财产而言是必要且有益的，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\n33. 因此，Eisner 谨陈，应批准本申请所请求的报酬和费用偿还。\n\n无先前申请\n\n34. 此前未曾向本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因此，Eisner 请求准许其获得本报酬期间发生的费用和支出的偿还，总额为 $31,801.00，该金额由 Eisner 提供的合理且必要的专业服务构成。\n\n日期：February 24, 2025\n\n/s/ Anthony R. Calascibetta\n\nAnthony R. Calascibetta, CPA, CFF, CTP\n\n合伙人\n\nEisner Advisory Services LLC（艾斯纳咨询服务有限责任公司）\n\nUNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF CONNECTICUT（美国康涅狄格州联邦破产法院）\n\nBRIDGEPORT DIVISION（布里奇波特分院）\n\n) ) ) ) ) ) ) )\n\n关于：\n\nHO WAN KWOK（郭文贵）等，\n\n债务人。1\n\n破产法第 11 章案件编号 22-50073 (JAM)（合并管理）\n\n送达证明\n\n下列签署人特此证明，于本文件日期，上述申请已以电子方式提交。通过法院电子提交（“CM/ECF”）系统的运作，已向上述标题所示破产法第 11 章案件中的所有当事人以电子邮件发送本次提交通知；或如电子提交通知中所示，已向无法接受电子提交的任何人士以邮寄方式发送通知。2 此外，在未被上述送达所涵盖的范围内，申请副本已送达债务人破产法第 11 章案件中二十（20）名最大债权人。当事人可通过法院的 CM/ECF 系统查阅本次提交文件。\n\n[本页其余部分有意留白。]\n\n1 这些破产法第 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，以及其他众多别名）（税务识别号码后四位：9595）、Genever Holdings LLC（吉尼弗控股有限责任公司）（税务识别号码后四位：8202）以及 Genever Holdings Corporation（吉尼弗控股公司）。受托人、Genever Holdings LLC 及 Genever Holdings Corporation 的邮寄地址为 Paul Hastings LLP（宝盛律师事务所），200 Park Avenue, New York, NY 10166，c/o Luc A. Despins，作为 Ho Wan Kwok 遗产的受托人（仅为通知和通信之目的）。\n\n2 如上述文件在正常营业时间以外提交，则对无法或无资格接受电子通知的收件人的邮寄送达，于下一个营业日进行。\n\n日期：February 24, 2025\n\nNew York, New York\n\n签署人：/s/ G. Alexander Bongartz\n\nG. Alexander Bongartz（经特别许可出庭）\n\nDouglass Barron（经特别许可出庭）\n\nPAUL HASTINGS LLP（宝盛律师事务所）\n\n200 Park Avenue\n\nNew York, New York 10166\n\n(212) 318-6079\n\nalexbongartz@paulhastings.com\n\ndouglassbarron@paulhastings.com\n\n破产法第 11 章受托人、Genever Holdings LLC 及 Genever Holdings Corporation 的律师\n\n案件 22-50073 文件 4149 提交日期 02/24/25 登记日期 02/24/25 17:14:04 第 17 页，共 30 页\n\n附件 A\n\n证明书\n\nUNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF CONNECTICUT（美国康涅狄格州联邦破产法院）\n\nBRIDGEPORT DIVISION（布里奇波特分院）\n\n) ) ) ) ) ) ) )\n\n关于：\n\nHO WAN KWOK（郭文贵）等，\n\n破产法第 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根据《专业人员费用和支出指引》就 EISNER ADVISORY GROUP LLC（艾斯纳咨询集团有限责任公司）作为受托人及 GENEVER 债务人的税务顾问所提交的第三次中期费用申请作出的证明，该申请请求准许支付所提供服务的报酬，并偿还于 SEPTEMBER 1, 2024 至 DECEMBER 31, 2024 期间发生的全部实际且必要费用\n\nA. 本人系申请公司 Eisner Advisory Group LLC（“Eisner”）的合伙人，\n\n地址位于 111 Wood Avenue South Iselin, New Jersey 08830-2700。本人系负责协调、监督并协助 Eisner 在上述标题所示破产法第 11 章案件中提供税务服务的主管合伙人。\n\nB. 本人亲自完成了 Eisner 作为受托人及 Genever 债务人的税务顾问所提供的许多服务，并熟悉本公司雇员代表受托人及 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，前述申请中陈述的事实真实且正确。\n\n1 这些破产法第 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，以及其他众多别名）（税务识别号码后四位：9595）、Genever Holdings LLC（吉尼弗控股有限责任公司）（税务识别号码后四位：8202）以及 Genever Holdings Corporation（吉尼弗控股公司）。受托人、Genever Holdings LLC 及 Genever Holdings Corporation 的邮寄地址为 Paul Hastings LLP（宝盛律师事务所），200 Park Avenue, New York, NY 10166，c/o Luc A. Despins，作为 Ho Wan Kwok 遗产的受托人（仅为通知和通信之目的）。\n\nD. 本人已审阅美国康涅狄格州联邦破产法院《地方破产实务和程序规则》第 2016-2 条，并相信该申请符合第 2016-2 条。\n\n根据 28 U.S.C. § 1746，本人特此在伪证罪处罚下声明，前述内容真实且正确。\n\n日期：February 24, 2025\n\n谨呈，\n\n/s/ Anthony R. Calascibetta\n\nAnthony R. Calascibetta, CPA, CFF, CTP 合伙人 Eisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）\n\n附件 B\n\n补偿期间按事项分类的账单汇总\n\n项目类别 计费总小时数 申请费用总额\n1 税务相关事项 42.7 \\$ 27,027.00\n2 费用/聘用申请 11.4 4,774.00\n合计 54.1 \\$ 31,801.00\n\n附件 C\n\n专业人员计费小时数汇总\n2024年9月1日至2024年12月31日\n\n专业人员姓名 申请人处职务 小时计费费率 计费总小时数 补偿总额\nDaniel Gibson, CPA（丹尼尔·吉布森），合伙人，\\$ 750.00，2.4，\\$ 1,800.00\nAnthony Calascibetta, CPA, CFF, CTP（安东尼·卡拉西贝塔），合伙人，700.00，7.9，5,530.00\nJay Lindenberg, CPA, CFF, CIRA（杰伊·林登伯格），董事，650.00，22.0，14,300.00\nAndal Iyengar, CPA（安达尔·艾扬格），高级经理，570.00，15.1，8,607.00\nDinara Nesovski（迪娜拉·内索夫斯基），职员，270.00，1.8，486.00\nAmanda Sarwan-Jones（阿曼达·萨尔万-琼斯），辅助专业人员，220.00，4.9，1,078.00\n合计：54.1 \\$ 31,801.00\n综合费率：\\$ 587.82\n\n案件 22-50073 文件 4149 提交日期 02/24/25 录入日期 02/24/25 17:14:04 第 22 页，共 30 页\n\n附件 D\n\n时间明细\n\n专业人员 日期 服务说明 费率 小时数 费用\nAnthony Calascibetta 09/04/2024 审阅与费率有关的通信并进行后续跟进。 \\$ 700.00 0.1 \\$ 70.00\nJay Lindenberg 09/04/2024 审阅律师关于完成及提交 2022 年和 2023 年纳税申报表的意见。 650.00 0.7 455.00\nJay Lindenberg 09/05/2024 就受托人及律师的关切、相关问题以及完成 2022 年和 2023 年纳税申报表的事项进一步研究。 650.00 0.6 390.00\nAnthony Calascibetta 09/06/2024 与 J. Lindenberg, EA 讨论 Genever（杰内弗）纳税申报表。 700.00 0.2 140.00\nJay Lindenberg 09/06/2024 与 A. Calascibetta, EA 讨论 Genever 纳税申报表的进展及提交事宜。 650.00 0.2 130.00\nAnthony Calascibetta 09/09/2024 与 A. Bongartz、Paul Hastings（保罗·黑斯廷斯律师事务所）及 Eisner Advisory Group LLC 的 J. Lindenberg 召开电话会议，讨论 Kwok（郭文贵）和 Genever 的纳税申报表及 505(b) 信函。 700.00 0.5 350.00\nAnthony Calascibetta 09/09/2024 与 J. Lindenberg, EA 讨论 Genever 纳税申报表。 700.00 0.1 70.00\nJay Lindenberg 09/09/2024 与 A. Calascibetta, EA 讨论完成及提交 Genever 的 2022 年和 2023 年纳税申报表。 650.00 0.1 65.00\nJay Lindenberg 09/09/2024 完成纳税申报表的进展。审阅债务人此前数年的个人纳税申报表，以及完成纳税申报表的最新情况。 650.00 0.9 585.00\nJay Lindenberg 09/09/2024 与律师及 A. Calascibetta, EA 就未决问题及完成 2022 年和 2023 年信托纳税申报表召开情况电话会议。 650.00 0.5 325.00\nJay Lindenberg 09/10/2024 Genever 纳税申报表及税务查询。审阅并讨论律师和受托人就提交纳税申报表提出的意见。 650.00 0.6 390.00\nAnthony Calascibetta 09/11/2024 审阅受托人律师的通信。 700.00 0.1 70.00\nAnthony Calascibetta 09/11/2024 审阅 Kwok 往年纳税申报表。 700.00 0.2 140.00\nJay Lindenberg 09/11/2024 审阅律师意见，并将其纳入待处理的修改，以完成纳税申报表。 650.00 0.7 455.00\nAnthony Calascibetta 09/12/2024 与 J. Lindenberg, EA 讨论受托人律师的回复及往年纳税申报表。 700.00 0.3 210.00\nJay Lindenberg 09/12/2024 与 A. Calascibetta, EA 讨论受托人律师的回复及往年纳税申报表。 650.00 0.3 195.00\nJay Lindenberg 09/12/2024 审阅 A. Bongartz 从 Paul Hastings 下载的文件，以及完成纳税申报表相关事项。 650.00 0.4 260.00\nJay Lindenberg 09/13/2024 完成免责声明的进展，以及与完成 2023 年纳税申报表有关的未决问题。 650.00 0.4 260.00\nJay Lindenberg 09/16/2024 审阅月度状态报告。审阅整改项目成本和预算。 650.00 0.3 195.00\nJay Lindenberg 09/17/2024 Genever 纳税申报表的进展，并回复查询。 650.00 0.7 455.00\nAndal Iyengar 09/18/2024 审阅并修订 2022 年和 2023 年申报表——根据 A. Bongartz、Paul Hastings 的电子邮件链中所有事项进行更新。整理申报表并发送给 D. Gibson 和 J. Lindenberg, EA 审阅。 570.00 2.3 1,311.00\nJay Lindenberg 09/18/2024 协助最终完成 2022 年和 2023 年纳税申报表及随附附表。 650.00 0.8 520.00\nDaniel Gibson 09/18/2024 审阅 Paul Hastings 的受托人申报表草案及意见。 750.00 0.6 450.00\nAndal Iyengar 09/19/2024 处理 D. Gibson, EA 对最终草案提出的事项。查找游艇购价文件。 570.00 0.4 228.00\nAndal Iyengar 09/19/2024 与 A. Bongartz、Paul Hastings 通话，讨论后勤事宜。在 IManage / XCM 中保存 2022 年和 2023 年申报表。更新两个年度的 XCM。 570.00 1.0 570.00\nAndal Iyengar 09/19/2024 通过加入通话中讨论的附件来整理 2022 年和 2023 年申报表。向 Alex 发送受密码保护的副本供审阅。 570.00 0.9 513.00\nJay Lindenberg 09/19/2024 审阅更新后的纳税申报表，记录完成后勤工作的相关问题。 650.00 0.9 585.00\nAndal Iyengar 09/20/2024 与 D. Gibson、J. Lindenberg 和 A. Calascibetta, EA 通话。 570.00 0.4 228.00\nAnthony Calascibetta 09/20/2024 与 A. Iyengar, EA、D. Gibson, EA 和 J. Lindenberg, EA 讨论最终完成 Kwok 2022 年和 2023 年纳税申报表以及 Genever 纳税申报表。 700.00 0.4 280.00\n\n专业人员 日期 服务说明 费率 小时数 费用\nAnthony Calascibetta 09/20/2024 审阅 Kwok 纳税申报表草案及游艇购买文件。 700.00 0.3 210.00\nDaniel Gibson 09/20/2024 审阅后与 A. Calascibetta、J. Lindenberg 和 A. Iyengar, EA 通话。 750.00 0.4 300.00\nDaniel Gibson 09/20/2024 审阅更新后的纳税申报表及随附数据。 750.00 0.7 525.00\nJay Lindenberg 09/20/2024 审阅系统中的纳税申报表修订，并进一步调查待处理问题，以及最终完成 2022 年和 2023 年纳税申报表。 650.00 0.9 585.00\nAndal Iyengar 09/23/2024 与 D. Gibson、J. Lindenberg 和 D. Gibson, EA 通话。 570.00 0.3 171.00\nAnthony Calascibetta 09/23/2024 与 A. Iyengar、D. Gibson 和 J. Lindenberg, EA 讨论与受托人律师协调提交事宜以及 Genever 纳税申报表。 700.00 0.3 210.00\nDaniel Gibson 09/23/2024 与 A. Iyengar、A. Calascibetta 和 J. Lindenberg, EA 讨论与受托人律师协调提交事宜以及 Genever 纳税申报表。 750.00 0.3 225.00\nJay Lindenberg 09/23/2024 与 A. Iyengar、A. Calascibetta 和 D. Gibson, EA 讨论与受托人律师协调提交事宜以及 Genever 纳税申报表。 650.00 0.3 195.00\nJay Lindenberg 09/24/2024 审阅 Citibank（花旗银行）关于外国人税务识别信息的通信。 650.00 0.3 195.00\nJay Lindenberg 09/24/2024 在 VPM 中审阅并批准提交 2023 年信托纳税申报表、随附表格及附表。 650.00 0.3 195.00\nAndal Iyengar 09/26/2024 与 A. Bongartz、Paul Hastings 和 J. Lindenberg, EA 通话，讨论处理事宜——发送附有 D. Gibson, EA 签名的页面及打印签名页。 570.00 0.4 228.00\nAnthony Calascibetta 09/26/2024 审阅与出售公寓的经纪人及塞浦路斯律师事务所有关的提交文件。 700.00 0.2 140.00\nJay Lindenberg 09/26/2024 审阅与聘用专业人员出售房产有关的动议。 650.00 0.2 130.00\nJay Lindenberg 09/26/2024 与受托人律师审阅完成的税务表格，确定受托人签字的位置，并提交 2022 年和 2023 年纳税申报表。 650.00 0.7 455.00\nJay Lindenberg 09/26/2024 与 A. Bongartz、Paul Hastings 和 A. Iyengar, EA 就受托人签署及提交 2022 年和 2023 年纳税申报表进行电话通话。 650.00 0.4 260.00\nJay Lindenberg 09/27/2024 处理与提交 Genever 2023 年纳税申报表及相关问题有关的待处理税务事项。 650.00 0.6 390.00\nAnthony Calascibetta 10/02/2024 讨论与 Genever Holdings, LLC（杰内弗控股有限责任公司）2023 年纳税申报表有关的未决事项。 700.00 0.2 140.00\nAndal Iyengar 10/02/2024 Genever Holdings——根据 A. Bongartz、Paul Hastings 的电子邮件更新申报表。准备信函，并与 A. Calascibetta, EA 讨论 505(b) 信函。 570.00 2.3 1,311.00\nAndal Iyengar 10/02/2024 Genever Holdings——整理将发送给客户的完整副本：联邦、NY 和 NYC，以及各种附件。更新书签，全面核查一次，并在 XCM 中更新指示。 570.00 1.7 969.00\nAnthony Calascibetta 10/02/2024 与 A. Bongartz、Paul Hastings 和 J. Lindenberg, EA 讨论最终完成 Genever 2023 年纳税申报表、Kwok 遗产的其他资产收集，以及审阅 2024 年交易。 700.00 0.5 350.00\nJay Lindenberg 10/02/2024 与 A. Bongartz 和 A. Calascibetta, EA 通话，讨论案件在税务事项、遗产资产和提交申报表方面的最新情况。 650.00 0.5 325.00\nJay Lindenberg 10/02/2024 审阅 Genever 附函，更新文件并转交 A. Iyengar, EA，以处理 2023 年纳税申报表。 650.00 0.7 455.00\nDaniel Gibson 10/03/2024 审阅 Genever 纳税申报表。 750.00 0.4 300.00\n\nAndal Iyengar 10/07/2024 审阅纳税申报表，修改申报表和信函中的正确名称，并发送给 J. Lindenberg, EA 供其批准。 570.00 0.4 228.00\nAnthony Calascibetta 10/07/2024 与 J. Lindenberg, EA 讨论 Genever 纳税申报表的状态。 700.00 0.1 70.00\nJay Lindenberg 10/07/2024 与 A. Calascibetta, EA 讨论 Genever 纳税申报表的状态。 650.00 0.1 65.00\n\n专业人员 日期 服务说明 费率 小时数 费用\nAnthony Calascibetta 10/07/2024 准备第二次中期费用申请。 700.00 0.3 210.00\nJay Lindenberg 10/07/2024 修订并完成 2023 年纳税申报表。 650.00 0.4 260.00\nAmanda Sarwan-Jones 10/08/2024 修订并完成第二次中期费用申请。 220.00 2.2 484.00\nAndal Iyengar 10/08/2024 Genever Holdings——就创建门户网站等事宜与税务处理部门通信。 570.00 0.3 171.00\nAndal Iyengar 10/08/2024 修订纳税申报表的整理工作。加入所有附件，加入书签，更新 XCM，将申报表导入 IManage / XCM。与 Jay 就交付申报表进行通信。向处理部门的 Nic Gerbino 发送电子邮件。 570.00 1.3 741.00\nAnthony Calascibetta 10/08/2024 准备第二次中期费用申请。 700.00 1.4 980.00\nJay Lindenberg 10/08/2024 审阅第二次中期费用申请。 650.00 0.7 455.00\nJay Lindenberg 10/08/2024 审阅、修订并完成 Genever 2023 年纳税申报表及相关表格和附表。 650.00 0.6 390.00\nAndal Iyengar 10/09/2024 Genever Holdings。将材料包完成并发送给 A. Bongartz、Paul Hastings 后，根据其意见更新变更。对申报表、信函和处理流程作出变更，进行整理并设置密码保护。发送给 J. Lindenberg, EA 批准，并发送给 A. Bongartz、Paul Hastings。 570.00 3.4 1,938.00\nAnthony Calascibetta 10/09/2024 准备第二次中期费用申请。 700.00 0.8 560.00\nJay Lindenberg 10/09/2024 审阅意见，并与 A. Calascibetta 讨论。 650.00 0.3 195.00\nJay Lindenberg 10/09/2024 监控门户网站，以处理 Genever 的 2023 年税务事项供律师审阅。 650.00 0.4 260.00\nAmanda Sarwan-Jones 10/10/2024 修订并完成第二次费用申请。 220.00 1.6 352.00\nAnthony Calascibetta 10/10/2024 准备第二次中期费用申请。 700.00 0.8 560.00\nJay Lindenberg 10/10/2024 与 A. Bongartz 讨论修订，包括在 Genever Holdings 2023 年纳税申报表中提及代理持有人。 650.00 0.6 390.00\nJay Lindenberg 10/10/2024 详细审阅并准备律师意见摘要。与 A. Iyengar, EA 讨论变更，审阅有关 Genever Holdings 2023 年纳税申报表的更新和变更，包括门户网站问题。 650.00 1.9 1,235.00\nAnthony Calascibetta 10/14/2024 与 J. Lindenberg, EA 讨论处理 Genever 纳税申报表。 700.00 0.1 70.00\nJay Lindenberg 10/14/2024 与 A. Calascibetta, EA 讨论处理 Genever 纳税申报表。 650.00 0.1 65.00\nJay Lindenberg 10/14/2024 与 A Bongartz 通话，讨论提交 2023 年 Genever Holdings 纳税申报表。 650.00 0.2 130.00\nJay Lindenberg 10/16/2024 2024 年税务规划——审阅有关 NYC 公寓的动议。 650.00 0.4 260.00\n\nJay Lindenberg 10/29/2024 审阅有关与 Wildes and Weinberg（怀尔兹和温伯格）达成和解的动议。 650.00 0.3 195.00\n\nDinara Nesovski（迪娜拉·内索夫斯基） 12/05/2024 开始编制第三次临时费用申请。 270.00 1.8 486.00\n\nJay Lindenberg（杰伊·林登伯格） 12/05/2024 审阅档案、更新情况及待处理的税务申报问题。 650.00 0.3 195.00\n\nAnthony Calascibetta（安东尼·卡拉希贝塔） 12/09/2024 与A. Bongartz、Paul Hastings（普衡律师事务所）及J. Lindenberg, EA讨论2024年纳税申报表的编制、资产追回、相关计税基础及其他税务筹划事项。 700.00 0.4 280.00\n\nAnthony Calascibetta 12/09/2024 与J. Lindenberg, EA讨论与法院裁决有关的计税基础问题。 700.00 0.1 70.00\n\nAnthony Calascibetta 12/09/2024 与J. Lindenberg, EA讨论Genever（吉尼弗）2022年纳税申报表的状态、2023年纳税申报表的编制及其他税务事项。 700.00 0.3 210.00\n\nAnthony Calascibetta 12/09/2024 总结供与受托人律师会面讨论的税务筹划议题。 700.00 0.1 70.00\n\nJay Lindenberg 12/09/2024 与A. Bongartz、Paul Hastings及A. Calascibetta, EA通话，讨论案件进展、用于纳税申报表的2024年交易及相关税务筹划。 650.00 0.4 260.00\n\nJay Lindenberg 12/09/2024 与A. Calascibetta, EA讨论有关2024年纳税申报表的税务筹划及问题。 650.00 0.3 195.00\n\nJay Lindenberg 12/09/2024 就2024年纳税申报表及相关问题进行后续沟通。 650.00 0.3 195.00\n\nAnthony Calascibetta 12/10/2024 讨论与从受让人处收到的款项有关的计税基础问题。 700.00 0.1 70.00\n\n专业人员 日期 服务说明 费率 小时数 费用\n\nJay Lindenberg 12/11/2024 审阅案件历史及更新后的档案，审阅尚未申报年度的纳税申报表。 650.00 0.4 260.00\n\nJay Lindenberg 12/12/2024 研究有关2024年纳税申报表的待处理问题。 650.00 0.4 260.00\n\nJay Lindenberg 12/18/2024 审阅第三次临时费用申请的时间记录。 650.00 0.4 260.00\n\nAmanda Sarwan-Jones（阿曼达·萨尔万-琼斯） 12/20/2024 继续编制费用申请。 220.00 1.1 242.00\n\nJay Lindenberg 12/20/2024 审阅并完成时间记录分析及费用申请。 650.00 0.2 130.00\n\nJay Lindenberg 12/20/2024 审阅律师提供的有关2024年交易的信息，并研究追回款项的应税性。 650.00 0.3 195.00\n\n54.1 $\n31,801.00\n\n附件E\n\nEisner Advisory Group LLC（艾斯纳咨询集团有限责任公司）在2024年9月1日至2024年12月31日期间实际发生且必要的费用汇总\n\n费用类别 费用总额\n\n合计： --\n\nCase 22-50073 Doc 4149 Filed 02/24/25 Entered 02/24/25 17:14:04 Page 28 of 30\n\n附件F\n\n拟议裁定\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，\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债务人之税务顾问提出的第三次临时费用申请，准许支付已提供服务的报酬，并偿还在2024年9月1日至2024年12月31日期间发生的所有实际且必要费用的命令\n\n本案因Eisner Advisory Group LLC（“Eisner”）根据《破产法》第330(a)条及第331条以及《破产规则》第2016条提出的《Eisner Advisory Group LLC作为税务顾问就准许支付已提供服务的报酬及偿还在2024年9月1日至2024年12月31日期间发生的所有实际且必要费用的第三次临时费用申请》[Docket No. ___]（“申请”）2而提交本院审理，该申请请求作出命令：(i) 临时批准并准许就自2024年9月1日起至2024年12月31日止提供的服务支付$31,801.00的报酬（“报酬期间”）；(ii) 命令支付以下差额：(a) $31,801.00与(b) 就报酬期间向Eisner作出的任何临时付款之间的差额；以及(iii) 准予申请中进一步描述的相关救济；本院审议该申请后，根据28 U.S.C. §§ 157 and 1334对本案享有管辖权，并且在此情形下对该申请的通知充分，无需对该申请作出进一步或其他通知；且已于_______ 2025举行听证；经适当审议并认定理由充分，\n\n特此命令：\n\n1. 根据11 U.S.C. §§ 330 and 331，特此准许该申请，如本命令所载。\n\n2. 临时准许Eisner就报酬期间提供的服务获得$31,801.00的报酬，但若所有行政费用未获全额支付，则须予最终调整及返还。\n\n3. 特此授权并指示受托人向Eisner支付$31,801.00。\n\n4. 本院保留管辖权，以审理和裁决因实施、解释或执行本命令而产生或与之相关的所有事项。","key_entities":["Kwok","Ho Wan Kwok","Paul Hastings","Guo","Despins","Je","Miles Guo"],"ecf_references":[],"word_count":7326,"status":"published","published_at":"2025-02-24 00:00:00","created_at":"2025-02-24","updated_at":"2026-08-23 20:51:28"}