{"id":"court_ctb_440_24","court":"CTB","case_no":"22-50073","doc_number":440,"sub_number":24,"doc_type":"EXHIBIT","filed_date":"2022-05-25","title":"EXHIBIT PAX 26 Transcript of Craig Jalbert Deposition","summary_zh":null,"summary_en":null,"body_en":"# **EXHIBIT PAX 26**\n\nTranscript of Craig Jalbert Deposition\n\n| | | 22-50073 | | |\n|--------|-----|----------------------------|----|--|\n| IN RE: | | Ho Wan Kwok | | |\n| | | | | |\n| | PAX | | 26 | |\n| | | | | |\n| | | 5/25/2022 Admitted in Full | | |\n| | | P.E. | | |\n| | | | | |\n| | | | | |\n\n1 2 UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT 3 BRIDGEPORT DIVISION ------------------------------------------X 4 IN RE: 5 Chapter 11 HO WAN KWOK, 6 Case No. 22-50073(JAM) 7 Debtor. 8 ------------------------------------------X 9 10 DATE: April 8, 2022 11 TIME: 10:17 A.M. 12 13 14 VIDEO-RECORDED DEPOSITION OF CRAIG 15 JALBERT of VERDOLINO & LOWEY, P.C., in the 16 above entitled matter, at the above date 17 and time, held at the offices of O'Melveny 18 & Myers LLP, 7 Times Square, New York, New 19 York 10036, by Lenaya Lynch, a Notary 20 Public and Shorthand Reporter of the State 21 of New York. 22 23 24 25 Page 1 85\n\n| 1 | 1
C. JALBERT |\n|------------------------------------------------------|---------------------------------------------|\n| 2 A P P E A R A N C E S: | 2 |\n| 3 O'MELVENY & MYERS LLP | York. My name is Jonathan DiFilippo |\n| Attorneys for PACIFIC ALLIANCE ASIA | 3
from the firm Veritext and I am the |\n| 4 OPPORTUNITY FUND LLP | 4 |\n| 7 Times Square, 30th Floor | videographer. The Court Reporter is |\n| 5 New York, New York 10036 | 5
Lenaya Lynch from the firm, Veritext. |\n| BY: LAURA ARONSSON, ESQ.
6
DAVID HARBACH, ESQ. | |\n| MaKENZIE B. RUSSO, ESQ. | 6
I'm not authorized to administer an |\n| 7 | 7 |\n| 8 | oath. I'm not related to any party |\n| BROWN RUDNICK LLP | 8
in this action nor am I financially |\n| 9 Attorneys for HO WAN KWOK | 9 |\n| 7 Times Square | interested in the outcome. |\n| 10 New York, New York 10036 | 10
Counsel and all present in the |\n| BY: KENNETH J. AULET, ESQ. | 11 |\n| 11 | room and everyone attending remotely |\n| 12 | 12 |\n| PULLMAN & COMLEY LLC | will now state their appearances and |\n| 13 Attorneys for CREDITOR'S COMMITTEE | 13
affiliations for the record. If |\n| 850 Main Street | 14 |\n| 14 PO Box 7006 | there are any objections to the |\n| Bridgeport, Connecticut 06601 | 15
proceeding, please state them at the |\n| 15 BY: IRVE J. GOLDMAN, ESQ. | 16 |\n| 16 | time of your appearance beginning |\n| 17 COHN, BIRNBAUM, SHEA P.C. | 17
with the noticing attorney. |\n| Attorney for GOLDEN SPRING | 18 |\n| 18 100 Pearl Street, Suite 12 | MS. ARONSSON: Laura Aronsson, |\n| New Haven, Connecticut 06103 | 19
O'Melveny and Myers for Pacific |\n| 19 BY: TIMOTHY MILTENBERGER, ESQ. via | 20 |\n| Teleconference | Alliance Asia Opportunity Fund LP. |\n| 20 | 21
MR. HARBACH: David Harbach |\n| 21 | 22 |\n| ALSO PRESENT: | with O'Melveny and Myers for the same |\n| 22 | 23
client. |\n| JON DIFILIPPO, Legal Videographer | 24 |\n| 23 | MS. RUSSO: Makenzie Russo with |\n| 24
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25 | 25
O'Melveny and Myers for the same |\n| Page 2 | Page 4 |\n| | |\n| | |\n| 1 | 1 |\n| C. JALBERT | C. JALBERT |\n| 2 | 2 |\n| THE VIDEOGRAPHER: Good | client. |\n| 3 | 3 |\n| morning. We are going on the record | MR. AULET: Kenneth Aulet of |\n| 4 | 4 |\n| at 10:17 a.m. on April 22nd -- I'm | Brown Rudnick, proposed counsel for |\n| 5 | 5 |\n| sorry, April 8th, 2022. Please note | the debtor, Ho Wan Kwok. |\n| 6 | 6 |\n| that the microphones are sensitive | MR. GOLDMAN: Irve Goldman, |\n| 7 | 7 |\n| and may pick up whispering, private | Pullman and Comley, proposed counsel |\n| 8 | 8 |\n| conversations and cellular | for the Creditor's Committee. |\n| 9 | 9 |\n| interference. Please turn off all | THE VIDEOGRAPHER: Will the |\n| 10 | 10 |\n| cell phones or place them away from | Court Reporter please swear in the |\n| 11 | 11 |\n| the microphone as they can interfere | Witness? |\n| 12 | 12 |\n| with the deposition audio. Audio and | MR. AULET: There's one person |\n| 13 | 13 |\n| video recording will continue to take | on the line. |\n| 14 | 14 |\n| place unless all parties agree to go | MR. MILTENBERGER: Are we done |\n| 15 | 15 |\n| off the record. | with the people in person? Timothy |\n| 16 | 16 |\n| This is Media Unit 1 of the | Miltenberger for Golden Spring, NY |\n| 17 | 17 |\n| video-recorded deposition of Craig | Limited. |\n| 18 | 18 |\n| Jalbert in the matter of re: Ho Wan | THE VIDEOGRAPHER: Will the |\n| 19 | 19 |\n| Kwok filed in the United States | Court Reporter please swear in the |\n| 20 | 20 |\n| Bankruptcy Court, District of | Witness? |\n| | |\n| 21 | 21 |\n| Connecticut, Bridgeport Division, | C R A I G J A L B E R T, called as a |\n| 22 | 22 |\n| Case Number 22-50073. | witness, having been first duly sworn by a |\n| 23 | 23 |\n| This deposition is being held | Notary Public of the State of New York, was |\n| 24 | 24 |\n| at O'Melveny and Myers LLP, located | examined and testified as follows: |\n| 25 | 25 |\n| at Times Square Tower, New York, New | EXAMINATION BY |\n\nVeritext Legal Solutions 866 299-5127\n\n2 (Pages 2 - 5)\n\n85\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|---------------------------------------------------------------------------------|----------|------------------------------------------------|\n| 2 | MS. ARONSSON: | 2 | A.
Yes. |\n| 3 | Q.
Please state your name for the | 3 | Q.
Do you understand that means |\n| 4 | record. | 4 | that you're swearing that all of your |\n| 5 | A.
Craig Jalbert, J-A-L-B-E-R-T. | 5 | answers are truthful? |\n| 6 | Q.
What is your address? | 6 | A.
Yes. |\n| 7 | A.
Home address? The business | 7 | Q.
And that you are subject to the |\n| 8 | address is 124 Washington Street, Suite | 8 | penalty of perjury? |\n| 9 | 101, Foxboro, Massachusetts 02035. | 9 | A.
Yes. |\n| 10 | Q.
Good morning. We previously | 10 | Q.
The Videographer is recording |\n| 11 | met off the record. On the record, my name | 11 | everything on camera and the Court Reporter |\n| 12 | is Laura Aronsson and I'm an attorney at | 12 | is preparing a written record of what we |\n| 13 | O'Melveny and Myers for Pacific Alliance | 13 | discuss here today and will later produce a |\n| 14 | Asia Opportunity Fund. Mr. Jalbert, have | 14 | copy of that transcript. Do you |\n| 15 | you ever testified in court before? | 15 | understand? |\n| 16 | A.
Yes. | 16 | A.
Yes. |\n| 17 | Q.
In what case -- or I'll start | 17 | Q.
Unlike normal conversation, it |\n| 18 | how many times? | 18 | is important that we not talk over one |\n| 19 | A.
50, 60, 70 something. | 19 | another. Please wait for me to finish my |\n| 20 | MR. GOLDMAN: Before we get too | 20 | question before you answer. I'll try to do |\n| 21 | far into things, can I just ask -- | 21 | the same for you. Do you understand? |\n| 22 | this is a notice of deposition | 22 | A.
Yes. |\n| 23 | relating to what contested matter? | 23 | Q.
Your answers need to be |\n| 24 | There are a number of motions before | 24 | audible. A shake of the head is |\n| 25 | the Court. The notice of deposition | 25 | insufficient as are statements like uh-huh. |\n| | Page 6 | | Page 8 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | doesn't indicate which of the matters | 2 | Do you understand? |\n| 3 | it relates to. | 3 | A.
Understood. |\n| 4 | MS. ARONSSON: Sure. So we | 4 | Q.
If you do not understand my |\n| 5 | have -- we served a 30(b)6 notice of | 5 | question, please ask me to repeat. |\n| 6 | deposition which I'll mark as an | 6 | Otherwise, I'll assume that you do |\n| 7 | exhibit so that we're all on the same | 7 | understand the question. Is that okay? |\n| 8 | page but it relates to the retention | 8 | A.
Yes. |\n| 9 | of Verdolino and Lowey. | 9 | Q.
If you need a break, just let |\n| 10 | MR. GOLDMAN: All right. I | 10 | me know and we can take one but if there's |\n| 11 | just wasn't sure because it's not | 11 | a question pending, please answer it before |\n| 12 | identified on the notice. | 12 | we break. Are you represented by Counsel |\n| 13 | MS. ARONSSON: Thank you. | 13 | today? |\n| 14 | Q.
Sorry. You said 50 or 60 | 14 | A.
I think so. |\n| 15 | times? | 15 | Q.
Who do you understand to be |\n| 16
17 | A.
70, 80, I don't know. I have
not kept -- I've got a list of ten years | 16
17 | representing you?
A.
Ken Aulet. |\n| | | | |\n| 18 | that goes back 40 or 50 and I've been doing | 18 | Q.
If your attorney objects to a |\n| 19 | it for 30. So no idea. | 19 | question, you should still answer it unless |\n| 20 | Q.
Well, we can talk about some of | 20 | you don't understand the question or |\n| 21 | the broad categories of experience you have | 21 | Counsel instructs you not to answer. Do |\n| 22 | later but let's start just to go over a few | 22 | you understand? |\n| 23
24 | procedures that I'm sure you're familiar
with. Do you understand that you're | 23
24 | A.
Yes.
Q.
Are you suffering from any |\n| 25 | testifying under oath today? | 25 | condition that would impair your ability to |\n\nVeritext Legal Solutions 866 299-5127\n\n3 (Pages 6 - 9)\n\n| Entered 05/26/22 15:30:37 Page 5 of | |\n|-------------------------------------------|--|\n|-------------------------------------------|--|\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|---------------------------------------------|----|---------------------------------------------|\n| 2 | testify accurately or truthfully? | 2 | been designated to testify about each topic |\n| 3 | A.
No. | 3 | listed here? |\n| 4 | Q.
Are you taking any medications | 4 | MR. AULET: Objection. |\n| 5 | that might interfere with your ability to | 5 | A.
Yes. |\n| 6 | give accurate or truthful testimony? | 6 | MR. AULET: He's been |\n| | | | |\n| 7 | A.
No. | 7 | designated as per our responses and |\n| 8 | Q.
Is there any reason why you | 8 | objections. |\n| 9 | cannot testify truthfully and accurately | 9 | MS. ARONSSON: Thank you. |\n| 10 | today? | 10 | Q.
Are you familiar with these |\n| 11 | A.
No. | 11 | subject areas? |\n| 12 | MS. ARONSSON: Tab one. The | 12 | A.
Yes. |\n| 13 | Court Reporter is going to be marking | 13 | Q.
Do you understand that you are |\n| 14 | what will be Jalbert Exhibit 1. | 14 | required to testify as to Verdolino and |\n| | | | |\n| 15 | (Whereupon, Notice of | 15 | Lowey's knowledge about these topics, not |\n| 16 | Deposition was marked as Jalbert | 16 | just your own? |\n| 17 | Exhibit 1 for identification as of | 17 | A.
Yes. |\n| 18 | this date by the Reporter.) | 18 | Q.
Do you understand that you were |\n| 19 | Q.
All right, Mr. Jalbert. Do you | 19 | required to obtain all of the knowledge and |\n| 20 | recognize this document? | 20 | information necessary to allow you to fully |\n| 21 | A.
I do. | 21 | and honestly testify concerning each of |\n| 22 | Q.
What is it? | 22 | these topics upon Verdolino and Lowey's |\n| 23 | A.
Pacific Alliance Asia | 23 | behalf? |\n| | | | |\n| 24 | Opportunity Fund LLP's Notice of Deposition | 24 | MR. AULET: Same objection as |\n| 25 | of Verdolino and Lowey PC pursuant to Rule | 25 | before. |\n| | Page 10 | | Page 12 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | 30(b)(6) of the Federal Rules of Civil | 2 | A.
I did the best I could. |\n| 3 | Procedure. | 3 | Q.
What, if anything, did you do |\n| 4 | Q.
Is it your understanding that | 4 | to prepare for this deposition? |\n| 5 | you are testifying today in connection with | 5 | A.
I spoke with attorney Ben |\n| 6 | in re: Ho Wan Kwok? | 6 | Silverberg, with Counsel, Ken Aulet, I |\n| 7 | A.
Yes. | 7 | spoke with my colleagues, Matthew Flynn and |\n| | | | |\n| 8 | Q.
Can you please turn to Page 6 | 8 | Mary Jo Schindler. I reviewed a |\n| 9 | -- | 9 | significant amount of documents, some filed |\n| 10 | A.
Excuse me, I just forgot to get | 10 | with the Court, some prepared internally. |\n| 11 | my glasses. | 11 | Reviewed e-mails. Covered as much as I |\n| 12 | MS. ARONSSON: Can we go off | 12 | could. |\n| 13 | the record for one minute? | 13 | Q.
Did you collect the documents |\n| 14 | THE VIDEOGRAPHER: The time is | 14 | that you prepared or were they provided to |\n| 15 | 10:24 a.m. and we are off the record. | 15 | you by Counsel? |\n| 16 | (Whereupon, an off-the-record | 16 | A.
The documents that -- are you |\n| | | | |\n| 17 | discussion was held.) | 17 | asking for the documents that we sent to |\n| 18 | THE VIDEOGRAPHER: The time is | 18 | O'Melveny? |\n| 19 | 10:24 a.m. and we're back on the | 19 | Q.
I'm asking -- taking a step |\n| 20 | record. You may proceed. | 20 | back, just asking about your preparation |\n| 21 | Q.
Can you turn to Page 6 to the | 21 | for today's deposition. |\n| 22 | heading Rule 30(b)(6) deposition topics? | 22 | A.
I just looked at my own |\n| 23 | You see that? | 23 | documents and my own e-mails on the |\n| 24 | A.
Yes. | 24 | Verdolino and Lowey server. |\n| 25 | Q.
Do you understand that you have | 25 | Q.
Generally, what were the |\n| | Page 11 | | Page 13 |\n\n4 (Pages 10 - 13)\n\nPage 14 1 C. JALBERT 2 subject matters of those e-mails? 3 A. It was looking at the -- all of 4 -- not all of them. Many of my e-mails, 5 the SOFA's -- the statement of financial 6 affairs -- the schedules, the global notes, 7 the global notes and specific notes, most 8 of the pleadings to employ professionals, 9 particularly ours, the motion for the DIP 10 financing, many of the objections, not all 11 of them. I'm trying to think if there's 12 anything else. I can't think of anything 13 off the top beyond that -- 14 Q. Thank you. That's helpful. So 15 you mentioned that you spoke to your 16 attorneys, Ben and Ken? 17 A. Yes. 18 Q. When did you speak to them? 19 A. Well, we were delayed a little 20 bit so I had a few minutes this morning 21 with Ken. I spoke with Ben briefly last 22 night. Again, this morning on -- unrelated 23 to the deposition and I had previously 24 spoken to Ken probably one or two times 25 over the last few days, give or take. Page 15 1 C. JALBERT 2 Q. Were each of these interactions 3 over the phone? 4 A. Until today, yes. 5 Q. About how long did you spend 6 preparing with your attorneys in connection 7 with your preparation for this deposition? 8 A. I would have to hazard a guess. 9 I don't have my time records in front of 10 me. 11 Q. Like two hours, ten hours? 12 A. My guess is in the two to four 13 hour range. No more than that. 14 Q. Did you speak to anyone else 15 other than the folks that you mentioned at 16 Verdolino and Lowey and your attorneys 17 regarding this deposition? 18 A. Our IT person, Tim McDonald who 19 assisted in the search -- the electronic 20 search of e-mails and records and worked 21 with the Brown Rudnick IT person to send 22 everything over. Aside from having him try 23 and get the records, we didn't have any 24 discussion of the case facts and 25 circumstances or anything. Page 16 1 C. JALBERT 2 Q. Anyone else besides the people 3 that we've talked about? 4 A. Regarding the -- just regarding 5 the deposition? 6 Q. Yes. 7 A. No. 8 Q. You haven't spoke to the 9 debtor? 10 A. About the deposition? 11 Q. About the deposition. 12 A. No. 13 Q. Have you ever met the debtor? 14 A. Yes. 15 Q. When did you meet the debtor? 16 A. The continued meeting of 342 -- 17 or 341 meeting which was I think Wednesday, 18 the first time I met him. 19 Q. Is that the only time you met 20 the debtor? 21 A. Yes. 22 Q. Outside of the 341 proceeding, 23 did you interact with the debtor? 24 A. No. 25 Q. I just want to cover a little Page 17 1 C. JALBERT 2 bit of your background. Can you talk about 3 your educational history since high school? 4 A. I graduated from Western 5 Connecticut High School in 1979. I went to 6 Boston College. Graduated Boston College 7 with a bachelor of science and degree in 8 accountancy in 1983. I went to work for 9 Arthur Andersen from June of '83 till 10 August 31 of '87. On September 1 of 1987, 11 I started at the precursor of what is now 12 Verdolino and Lowey and I've been there in 13 the 35 years since and during that time, I 14 I've gone to many, many, many professional 15 CPE type courses of all sorts of flavors. 16 Q. What do you mean by CPE? 17 A. A continuing professional 18 education. 19 Q. Is that a required procedure 20 for any type of certification that you 21 have? 22 A. It's -- some of it is required 23 for my certification as a certified 24 insolvency restructuring advisor. The rest 25 are just to maintain my professional 85\n\n5 (Pages 14 - 17)\n\n| 1
C. JALBERT | 1
C. JALBERT |\n|------------------------------------------------------------|--------------------------------------------------------------|\n| 2
capabilities and stay on top of various | 2
responsible for this? |\n| 3
issues as the years have gone on. | 3
A.
Well, my partner and various |\n| 4
Q.
So you mentioned certified | 4
staff. |\n| 5
insolvency instructor? | 5
Q.
What's his name? |\n| 6
A.
Certified insolvency | 6
A.
Keith Lowey. |\n| 7
restructuring advisor. CIRA. | 7
Q.
Is that department involved in |\n| 8
Q.
So this is a professional | 8
this matter before us? |\n| 9
certification? | 9
A.
No. |\n| 10
A.
Yes. | 10
Q.
Is Verdolino and Lowey always |\n| | |\n| 11
Q.
Do you hold any other | 11
engaged by the debtor in the bankruptcy |\n| 12
professional certifications besides the | 12
context? |\n| 13
CIA? | 13
A.
No. |\n| 14
A.
CIRA, no. | 14
Q.
What other scenarios is |\n| 15
Q.
CIRA. I think you said you had | 15
Verdolino and Lowey engaged under? |\n| 16
a accountant degree from Boston College? | 16
A.
We've been engaged by trustees, |\n| 17
A.
Yes. | 17
post confirmation fiduciaries, whatever |\n| 18
Q.
Do you hold any other graduate | 18
they may be called; you said debtors, |\n| 19
or any graduate degrees? | 19
creditors' committee, creditors, secured |\n| 20
A.
No. | 20
lenders. I think we've probably |\n| 21
Q.
Are you currently employed at | 21
represented, over the years, most every |\n| 22
Verdolino and Lowey? | 22
kind of party and interest to a bankruptcy |\n| 23
A.
Yes. | 23
that there is. |\n| 24
Q.
Generally, what services does | 24
Q.
Turning to your experience |\n| 25
Verdolino and Lowey offer its clients? | 25
specifically, what experience do you have |\n| | Page 20 |\n| Page 18 | |\n| | |\n| 1
C. JALBERT | 1
C. JALBERT |\n| 2
A.
There were three or four -- I | 2
in Chapter 11 cases? |\n| 3
guess four major buckets. The first and | 3
A.
I've been in over 500 Chapter |\n| 4
biggest is the insolvency arena, | 4
11 cases. We've been committee financial |\n| 5
underperforming businesses and individuals. | 5
advisor, committee accountants, debtor |\n| 6
That includes litigation support and | 6
financial advisor, debtor accountants, |\n| 7
everything related to it. We have a | 7
accountants on behalf of secured lenders, |\n| 8
full-time 13 or 14 people I think it is | 8
accountants on behalf of individual |\n| 9
that work in taxation and we also do what | 9
creditors. Trying to think -- I mean |\n| 10
I'll call high net worth babysitting. We | 10
again, we've done -- we've represented |\n| 11
have -- and I don't do any of this work. | 11
pretty much every constituency so over |\n| 12
My partner and others do it but we have | 12
time, I've done -- I've represented every |\n| | |\n| 13
very wealthy clients that don't pay their | 13
reasonable constituency in a bankruptcy I |\n| 14
own bills, that have multiple residences. | 14
can remember. |\n| 15
Everything comes to us. We act as a family | 15
Q.
What is your title at Verdolino |\n| 16
office for a whole -- for a number of | 16
and Lowey? |\n| 17
people and the last thing we do is federal | 17
A.
Principal. |\n| 18
election reporting for federal congress | 18
Q.
We talked about the four |\n| 19
people and senators and presidential. | 19
buckets. Generally, what are your |\n| 20
Q.
Thank you. | 20
responsibilities with respect to Verdolino |\n| 21
A.
Did I say we have tax | 21
and Lowey services? |\n| 22
department -- yes, tax department. That's | 22
A.
Just for the most part, the |\n| 23
the four. | 23
first -- all of my time not spent running |\n| 24
Q.
You mentioned the high net | 24
my own firm is in the bankruptcy insolvency |\n| 25
worth baby sitting. Who, at Verdolino, is
Page 19 | 25
and the like that spreads over a little bit
Page 21 |\n\n85\n\n6 (Pages 18 - 21)\n\n| | 85 | | | |\n|----------|--------------------------------------------------------------|----------|--------------------------------------------------------------|---------|\n| 1 | C. JALBERT | 1 | C. JALBERT | |\n| 2 | to taxation. I don't run the department or | 2 | generally regarding the engagement? | |\n| 3 | anything but I certainly interact and then | 3 | A.
There was a little bit with | |\n| 4 | litigation support and the like, you know, | 4 | Steven Pohl and with -- I believe it was | |\n| 5 | the types of things you would do in the | 5 | Ben Silverberg. | |\n| 6 | context of a bankruptcy. | 6 | Q.
Anyone else at Brown Rudnick? | |\n| 7 | Q.
What is meant by litigation | 7 | A.
I don't remember. | |\n| 8 | support, generally? | 8 | Q.
Besides Brown Rudnick, did you | |\n| 9 | A.
Well, it can be pretty broad | 9 | speak to anyone else regarding the | |\n| 10 | but for us, it's -- whether it be business | 10 | potential engagement? | |\n| 11 | litigation or bankruptcy litigation, to the | 11 | A.
I probably mentioned something | |\n| 12 | extent that there are areas that whoever | 12 | to my -- my own staff to clear conflicts | |\n| 13 | the law firm -- we've also been appointed | 13 | and I think I had someone help me prepare | |\n| 14 | by judges, anyone that's looking or | 14 | some -- I shouldn't say prepare, they're | |\n| 15 | interested in obtaining financial | 15 | already prepared. Send some individual | |\n| 16 | information in a form that they're looking | 16 | information about myself and the firm. | |\n| 17 | for, which could be anything, we would | 17 | Q.
Did Verdolino and Lowey speak | |\n| 18 | provide it. That would include doing | 18 | to anyone else besides Brown Rudnick in | |\n| 19 | expert reports, expert testimony and work | 19 | connection with the engagement? | |\n| 20 | at just advising lawyers as they approach | 20 | MR. AULET: Objection. You can | |\n| 21 | areas in accounting and auditing and the | 21 | answer. | |\n| 22 | like. | 22 | A.
At the time we're being | |\n| 23 | Q.
You mentioned here that you're | 23 | engaged? | |\n| 24 | a principal at Verdolino and Lowey? | 24 | Q.
Yes. | |\n| 25 | A.
Yes.
Page 22 | 25 | A.
No. | Page 24 |\n| | | | | |\n| | | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT | |\n| 2 | Q.
What other roles have you held? | 2 | Q.
Who are the main points of | |\n| 3 | A.
I've been a principal since I | 3 | contact between -- who are the main | |\n| 4 | started. | 4 | contacts for -- strike that. Who do you | |\n| 5 | Q.
Turning to the engagement here, | 5 | generally speak to regarding this | |\n| 6 | who contacted Verdolino and Lowey about | 6 | engagement besides internal folks at | |\n| 7 | this engagement? | 7 | Verdolino and Lowey? | |\n| 8 | A.
Well, it was contacted me | 8 | A.
Mostly the attorneys at Brown | |\n| 9 | personally and it was an attorney, Steven | 9 | Rudnick. | |\n| 10 | Pohl at Brown Rudnick. | 10 | Q.
Do you speak to anyone else? | |\n| 11 | Q.
Sorry, I missed what you said. | 11 | A.
I've been on phone calls with | |\n| 12 | MR. HARBACH: Spell that name. | 12 | other lawyers but I've not initiated | |\n| 13 | Q.
Can you spell that name, | 13 | anything. | |\n| 14 | please? | 14 | Q.
Which other lawyers have you | |\n| 15 | A.
The name was Steven Pohl. Last | 15 | been on phone calls with? | |\n| 16 | name P-O-H-L at Brown Rudnick. | 16 | A.
The other debtor lawyers that | |\n| 17
18 | Q.
Mr. Pohl reached out to who at
Verdolino and Lowey? | 17
18 | I'm aware of are an Aaron Mitchell and a
Melissa Francis. | |\n| 19 | A.
Me. | 19 | Q.
Who do you understand Aaron | |\n| 20 | Q.
You. Do you recall when that | 20 | Mitchell to be? | |\n| 21 | was? | 21 | A.
Counsel to Mr. Kwok, the | |\n| 22 | A.
Somewhere around March 1, 2 or | 22 | debtor. | |\n| 23 | 3. | 23 | Q.
You mentioned Melissa Francis? | |\n| 24 | Q.
After Steven Pohl reached out, | 24 | A.
Also counsel to Mr. Kwok. | |\n| 25 | who did Verdolino and Lowey speak to
Page 23 | 25 | Q.
Besides Aaron Mitchell and | Page 25 |\n\nVeritext Legal Solutions 866 299-5127\n\n7 (Pages 22 - 25)\n\n| | 85 | | |\n|----------|-------------------------------------------------------|----------|------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Melissa Francis, do you speak to anyone | 2 | Q.
So I'll just go on record to |\n| 3 | else outside of Verdolino and Lowey | 3 | say that we dispute that contention. |\n| 4 | regarding this engagement? | 4 | MR. GOLDMAN: As do we. Who |\n| 5 | A.
And outside of Brown Rudnick? | 5 | are you -- who do you fear harassment |\n| 6 | Q.
Outside of Brown Rudnick, yes. | 6 | from? Do you fear harassment from? |\n| 7 | A.
No one. | 7 | MR. AULET: So Mr. -- Golden |\n| 8 | Q.
What about -- what about do you | 8 | Spring's attorney is on the phone and |\n| 9 | communicate via e-mail with anyone besides | 9 | that question is probably best |\n| 10 | Aaron Mitchell, Melissa Francis and Brown | 10 | directed to Golden Springs but my |\n| 11 | Rudnick regarding this engagement? | 11 | understanding is that -- please, he |\n| 12 | A.
I've been on -- I've been CC'd | 12 | would like to answer. |\n| 13 | on an e-mail and authored one e-mail to | 13 | MR. MILTENBERGER: Tim |\n| 14 | someone outside that group. | 14 | Miltenberger from Golden Springs. |\n| 15 | Q.
Who is that person? | 15 | I'm assuming what the Witness is |\n| 16 | MR. AULET: Objection. This is | 16 | testifying to is the identity of a |\n| 17 | the person that we have stated their | 17 | Golden Spring employee which isn't |\n| 18 | identity won't be revealed per Golden | 18 | clear to me from the record but |\n| 19 | Springs request. | 19 | apparently the people at the |\n| 20 | MS. ARONSSON: Are you | 20 | deposition reached that conclusion. |\n| 21 | instructing the Witness not to | 21 | We don't see any relevance in |\n| 22 | answer? | 22 | revealing the name of the employees |\n| 23 | MR. AULET: I am instructing | 23 | of Golden Spring based on the |\n| 24 | him not to answer. | 24 | objection that's filed to the DIP |\n| 25 | MS. ARONSSON: Can you just | 25 | financing motion and we think that |\n| | Page 26 | | Page 28 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | state -- | 2 | the privacy rights of our employees |\n| 3 | MR. GOLDMAN: Can you repeat | 3 | are paramount to any information that |\n| 4 | the question? | 4 | might be gathered from knowing the |\n| 5 | (Whereupon, the referred-to | 5 | name of -- rank and file employees of |\n| 6 | question was read back by the | 6 | Golden Spring and we oppose |\n| 7 | Reporter.) | 7 | disclosing that information. |\n| 8 | THE WITNESS: That should have | 8 | MR. GOLDMAN: That's up to the |\n| 9 | been e-mails. I authored one but I | 9 | Judge. It's a totally inappropriate |\n| 10 | was CC'd on e-mails. | 10 | instruction to direct the Witness not |\n| 11 | Q.
I understand Mr. Aulet is | 11 | to answer. The Witness can answer |\n| 12 | instructing you not to answer. | 12 | and you can get a ruling from the |\n| 13 | MS. ARONSSON: Mr. Aulet, do | 13 | Judge as to whether the answer should |\n| 14 | you mind just providing a more | 14 | be stricken or protected or subject |\n| 15 | detailed objection? | 15 | to a protective order. It's totally |\n| 16 | MR. AULET: Sure. Based on my | 16 | inappropriate to direct the Witness |\n| 17 | conversations with Golden Spring, my | 17 | not to answer. |\n| 18 | understanding is that Golden Spring | 18 | MS. ARONSSON: I noted our |\n| 19 | believes that revealing that | 19 | dispute with Mr. Aulet and I'll just |\n| 20 | individual's name would potentially | 20 | note our dispute with Mr. |\n| 21 | expose them to harassment and based | 21 | Miltenberger's reasoning behind the |\n| 22 | on my review of the documents at | 22 | objection here. |\n| 23 | issue, the person's identity is not | 23 | MR. MILTENBERGER: Thank you. |\n| 24
25 | relevant to the issues at hand in
this deposition. | 24
25 | Q.
Turning back to the folks we
were just talking about, you mentioned |\n\n8 (Pages 26 - 29)\n\n| | 85 | | | |\n|-------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------|\n| 1
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25 | C. JALBERT
Melissa Francis. Did she represent to you
that she was Mr. Kwok's counsel?
A.
No.
Q.
How did you learn about what
Ms. Melissa Francis -- who Mr. -- strike
that. How did you learn who Ms. Francis'
client was?
A.
From Brown Rudnick.
Q.
We've talked about the folks at
Verdolino that you communicate with this
engagement. Do you know of anyone else
that Verdolino and Lowey communicates with
regarding this engagement besides the folks
that we've talked about?
A.
I don't think there were others
but it is possible that one of my
colleagues met Flynn. Might have had
e-mail contact. You're aware -- because I
think you objected to -- there's a large
number of ordinary course professionals.
We needed to get information about
liabilities to them for the schedules.
There might have been some information and
stuff because we needed -- it's possible | 1
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25 | C. JALBERT
sure I wasn't missing anything.
Q.
Besides the attorneys at Brown
Rudnick, did you circulate drafts of that
engagement letter to anyone else?
A.
I don't recall anyone else
being on it but I'm pretty sure they then
did circulate it with -- at a minimum, Ms.
Melissa Francis and probably Aaron Mitchell
as well.
MS. ARONSSON: Tab 11. The
Court Reporter is going to hand you
what is being marked as Jalbert
Exhibit 2. This document -- for the
record, this document bears the Bates
Number Kwok 00001646.
(Whereupon, E-mail Chain was
marked as Jalbert Exhibit 2 for
identification as of this date by the
Reporter.)
Q.
Before we get to the exhibit,
what is a post-petition retainer?
A.
My understanding would be a
retainer paid to whoever, after the filing
of a bankruptcy, intended to be a retainer. | |\n| 1
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C. JALBERT
that he spoke with them but I think really
what he did is he got all the information
from Aaron Mitchell and Melissa Francis. I
don't think he went outside of that but
it's possible.
Q.
Do you know where Aaron
Mitchell and Melissa Francis retrieved
their information from?
A.
No.
Q.
Did you ask them where they
retrieved their information from?
A.
No.
Q.
Who negotiated -- who, from
Verdolino and Lowey, negotiated the
engagement letter?
A.
It would be me. I don't know
that I would call it a negotiation but it
was me that drafted it and prepared it and
sent it to Brown Rudnick.
Q.
Anyone else involved in
drafting that engagement letter?
A.
Well, from a QPC perspective,
I'm sure I had one of my colleagues, Mary
Jo Schindler take a look at it just to make
Page 31 | 1
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25 | C. JALBERT
Q.
Can you please turn to Page 2
of this document? Take a minute. At the
top of Page 2, Mr. Silverberg says that
there's no post-petition retainer expected.
Do you see that?
A.
Yes.
Q.
Do you recall whether you had a
preference about receiving a post-petition
retainer?
A.
Well, every professional would
rather have a retainer but frankly, under
the circumstances, it wasn't expected.
Q.
Starting with your preference,
why would you prefer to have a
post-petition retainer?
A.
Security against the payment of
the fees.
Q.
Do you know whether you
received a post-petition retainer in
connection with this case?
A.
I do.
Q.
Did you?
A.
No.
Q.
And why not? | Page 32
Page 33 |\n\n9 (Pages 30 - 33)\n\n85\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|-------------------------------------------------|----|-------------------------------------------------|\n| 2 | A.
I didn't ask for one. | 2 | A.
Yep. |\n| 3 | Q.
Turning back to the e-mail, Mr. | 3 | Q.
Did you ask for a post-petition |\n| 4 | Silverberg writes, \"big Q is whether it's | 4 | retainer in connection with this |\n| 5 | us retaining you or the client. I would | 5 | engagement? |\n| 6 | think you're retained by the client as his | 6 | A.
No. |\n| 7 | financial advisor\". Do you recall that | 7 | Q.
Do you know if Verdolino and |\n| 8 | being a question in connection with this | 8 | Lowey asked for a post-petition retainer in |\n| 9 | engagement? | 9 | connection with this engagement? |\n| 10 | MR. AULET: Objection to form. | 10 | A.
I do. |\n| 11 | A.
I don't think I understand your | 11 | Q.
What's the answer? |\n| 12 | question. I can read the statement and | 12 | A.
No. |\n| 13 | understand but I don't know what you're | 13 | Q.
You also write, \"but I think if |\n| 14 | asking. | 14 | we are going to hold the cash, we will need |\n| | | | |\n| 15 | Q.
He says, \"big Q\", do you | 15 | to be employed by the debtor\". So does |\n| 16 | understand that to be a big question? | 16 | that refresh your recollection about |\n| 17 | A.
I understand it might be a | 17 | whether it was a question about who was |\n| 18 | question in his mind. I don't know that he | 18 | retaining Verdolino and Lowey? |\n| 19 | intended it to be a question for me or for | 19 | A.
I don't think I had a question |\n| 20 | himself and then he answered it. | 20 | in my mind. I just responded with a |\n| 21 | MS. ARONSSON: Makenzie, can | 21 | comment that supported his previous comment |\n| 22 | you hand me Tab 12? | 22 | where he said I would think you're retained |\n| 23 | THE VIDEOGRAPHER: Mr. Jalbert, | 23 | by the client as his financial advisor. |\n| 24 | would you mind moving the water | 24 | Q.
Generally, can you explain your |\n| 25 | bottle? It's coming up in the frame.
Page 34 | 25 | view in connection with the question
Page 36 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | I apologize. Thank you. | 2 | Mr. Silverberg poses about who was |\n| 3 | THE WITNESS: Sorry about that. | 3 | retaining Verdolino and Lowey? |\n| 4 | THE VIDEOGRAPHER: I appreciate | 4 | A.
Well, I was pretty sure when he |\n| 5 | that. | 5 | wrote I would think you're going to be |\n| 6 | MS. ARONSSON: The Court | 6 | retained by the client as his financial |\n| 7 | Reporter is going to mark what is | 7 | advisor, that's -- I made a gratuitous |\n| 8 | going to be Jalbert Exhibit 3. This | 8 | comment or not a gratuitous comment. I |\n| 9 | document is Bates stamped Kwok | 9 | made an assenting comment basically saying |\n| 10 | 00001649. | 10 | I think if we're going to hold the cash, we |\n| 11 | (Whereupon, E-mail Chain was | 11 | need to be employed by the debtor. So |\n| 12 | marked as Jalbert Exhibit 3 for | 12 | concurring with the decision or the thought |\n| 13 | identification as of this date by the | 13 | that he had. |\n| 14 | Reporter.) | 14 | Q.
What is the basis for the |\n| 15 | Q.
Please take a look at this | 15 | understanding that you just explained? |\n| 16 | document. | 16 | MR. AULET: Objection to form. |\n| 17 | A.
Okay. | 17 | A.
Of what part? |\n| 18 | Q.
You're responding to Mr. | 18 | Q.
Where, turning to your e-mail, |\n| 19 | Silverberg's e-mail that we were just | 19 | \"if we are going to hold the cash, we'll |\n| 20 | speaking about with the big Q is whether | 20 | need to be employed by the debtor\". What's |\n| 21 | it's us retaining you or the client. | 21 | the basis of that statement? |\n| 22 | A.
Okay. | 22 | A.
Well, my professional judgment. |\n| 23 | Q.
Turning to your response, you | 23 | If me, as a principal of Verdolino and |\n| 24 | note, \"I'd like a post-petition retainer if | 24 | Lowey, was going to be the signer on a |\n| 25 | possible\". Do you see that? | 25 | debtor in possession bank account, it would |\n| | Page 35 | | Page 37 |\n| | | | |\n\n10 (Pages 34 - 37)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|-------------------------------------------------------------|----------|-------------------------------------------------------------------------|\n| 2 | make all the sense in the world that that | 2 | A.
Well, frequently in matters, |\n| 3 | debtor in possession was my client. So I'm | 3 | we -- the firm gets brought in and we do |\n| 4 | concurring effectively with the | 4 | whatever work is intended on that |\n| 5 | determination that Mr. Silverberg made in | 5 | particular engagement. Frequently, it's |\n| 6 | the previous e-mail to this chain. | 6 | litigation support. If it's intended that |\n| 7 | Q.
Thank you. Just for my own | 7 | we do an investigation, the lawyer's |\n| 8 | understanding, what is the difference | 8 | thinking ahead, look, you're going to do an |\n| 9 | between being employed by the debtor versus | 9 | investigation, we think this is what we're |\n| 10 | Brown Rudnick? | 10 | going to find. Then we're going to have to |\n| 11 | A.
Well, if I was employed by | 11 | get a expert report to file with a |\n| 12 | Brown Rudnick, I'm not sure I'd go | 12 | particular court. Then we might need you |\n| 13 | through -- I'm not sure I would have to go | 13 | to go through the process of discovery |\n| 14 | through the employment process for the | 14 | including records, depositions and the like |\n| | | | |\n| 15 | bankruptcy. Would I file a motion to be | 15 | and then we might need you to testify. In |\n| 16 | employed? I don't know. I don't know the | 16 | those particular cases, as I understand it, |\n| 17 | answer to that question. It's not | 17 | there would be privilege up to a certain |\n| 18 | something that I thought of beyond this. | 18 | point, up until the time I'm declared an |\n| 19 | So -- but if I was right and there wouldn't | 19 | expert but in other instances, we get |\n| 20 | be an opportunity to file a motion to | 20 | brought in as -- as financial advisor to |\n| 21 | employ Verdolino and Lowey on behalf of the | 21 | the attorneys. They want us to do an |\n| 22 | debtor, I don't know how we would then | 22 | investigation. They want us to uncover |\n| 23 | allow me to be a signatory on the debtor's | 23 | whatever need to be uncovered, whatever the |\n| 24 | account. | 24 | allegations are, whatever the issues are |\n| 25 | Q.
Thank you. That's helpful. | 25 | but they might be hiring another firm or |\n| | | | |\n| | Page 38 | | Page 40 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Did you rely on Brown Rudnick in connection | 2 | individual to testify as the expert to keep |\n| 3 | with that determination of who would be | 3 | what knowledge we have as privileged. I |\n| 4 | retaining Verdolino and Lowey? | 4 | don't know that that's relevant here. |\n| 5 | MR. AULET: Objection to form. | 5 | Q.
Thank you. Turning back to |\n| 6 | A.
Well, Mr. Silverberg writes in | 6 | Exhibit 2 -- |\n| 7 | his e-mail, \"I would think you're retained | 7 | MR. MILTENBERGER: I'm sorry to |\n| 8 | by the client as his financial advisor\" and | 8 | interrupt. I'm being called away to |\n| 9 | the next e-mail, same day, when I got | 9 | another matter so I'm going to have |\n| 10 | around to it at 6:49 p.m. -- so five hours | 10 | to drop off now. The record could |\n| | | | |\n| 11 | had elapsed -- I basically concurred with | 11 | just note that I'm leaving the |\n| 12 | his determination. Who made the decision, | 12 | deposition. |\n| 13 | I don't know. It's semantics but I think | 13 | MR. HARBACH: Thank you, Tim. |\n| 14 | it was clear from this point on, that we | 14 | You're welcome to rejoin anytime. |\n| 15 | were going to be retained by the debtor and | 15 | MR. MILTENBERGER: Will do, |\n| 16 | not Brown Rudnick. | 16 | thanks. |\n| 17 | Q.
Is Verdolino and Lowey ever | 17 | Q.
I'm interested in your e-mail |\n| 18 | retained by a law firm in connection with | 18 | at the top where you write, \"my feeling is |\n| 19 | bankruptcy proceedings? | 19 | that in an individual case, the FA\" -- |\n| 20 | A.
We're frequently retained by | 20 | financial advisor -- \"duties are markedly |\n| 21 | lawyers in proceedings. I think even | 21 | different than of an operating business |\n| 22 | including in bankruptcy proceedings for the | 22 | case\". Can you explain to me the |\n| 23 | purposes of the privilege. | 23 | difference between an individual case |\n| 24
25 | Q.
What do you mean by for
purposes of the privilege? | 24
25 | versus an operating business case?
A.
So operating business cases |\n\n11 (Pages 38 - 41)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|---------------------------------------------|----|----------------------------------------------------|\n| 2 | have their various size and shapes. They | 2 | engagement, no one informed you what needed |\n| 3 | may have affiliated entities, parents, | 3 | to be done on this case? |\n| 4 | siblings. It could be multiple debtors. | 4 | A.
Well, we had been party to |\n| 5 | They might have employees in various | 5 | numerous conversations. This is not my |\n| 6 | countries, various states. They may have | 6 | first bankruptcy. It's not my 50th |\n| 7 | payroll taxes un-filed, sales taxes | 7 | bankruptcy. It's not my 100th bankruptcy. |\n| 8 | un-filed, depending on the business, bottle | 8 | I had a fairly good idea of what the issues |\n| 9 | deposits un-filed and unkept. They | 9 | were going to be and I took the first pass. |\n| 10 | probably need a lot more work on budgeting | 10 | I don't recall whether there were changes |\n| 11 | and keeping the business operating. Does | 11 | made after that or not. |\n| 12 | it have sufficient cash, what are the 13 | 12 | Q.
Generally, what is the scope of |\n| 13 | week budgets, the one year budgets. Cash | 13 | Verdolino and Lowey's work in this case? |\n| 14 | collateral where it's -- you've got a | 14 | A.
In this case? |\n| 15 | secured creditor who is frequently -- maybe | 15 | Q.
Yes. |\n| 16 | not against the debtor but maybe not with | 16 | A.
Well, the retention papers |\n| 17 | it either. So -- so there's just -- it's a | 17 | speak for themselves. So if you want to go |\n| 18 | totally different beast. In this | 18 | line by line, put that in front of me. |\n| 19 | particular case, some individuals have | 19 | Q.
Sure. |\n| 20 | operating real estate or something like | 20 | A.
To date, we've been focused |\n| 21 | that but they rarely have an operating | 21 | on -- first, my recollection is the SOFA's |\n| 22 | business that's multi country, multi state | 22 | and the schedules pretty much |\n| 23 | with employees and all sorts of reporting | 23 | simultaneously. I mean they were due the |\n| 24 | requirements, compliance requirements. | 24 | same day, same time. So that was first. |\n| 25 | Q.
Is it fair to say the financial | 25 | Following -- immediately following that, I |\n| | Page 42 | | Page 44 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | advisor duties in connection with an | 2 | believe we worked on everybody's engagement |\n| 3 | operating business case are more | 3 | papers to get them filed in the Court and |\n| 4 | complicated than an individual case? | 4 | then -- probably while the tail end of that |\n| 5 | A.
In most, yes. | 5 | was going along, I believe my colleague, |\n| 6 | Q.
Turning away from the exhibit, | 6 | Matt Flynn, started preparing the monthly |\n| 7 | who instructed Verdolino and Lowey on the | 7 | operating report that was due for the end |\n| 8 | scope of work in this matter? | 8 | of February, sometime around March 20, 21, |\n| 9 | A.
I don't think anyone instructed | 9 | 22, somewhere around there. Trying to |\n| 10 | us. | 10 | think if we've done anything -- oh |\n| 11 | Q.
Because you drafted the | 11 | assistance in preparing for -- or |\n| 12 | engagement letter? | 12 | participation in preparing, to a small |\n| 13 | A.
I'm sure there were discussions | 13 | degree, for the debtor to attend the 341 |\n| 14 | with counsel. I don't remember the | 14 | meeting. We attended the first day 341 |\n| 15 | discussions specifically but this is not | 15 | meeting by telephone. My colleague, Matt |\n| 16 | the first time I've drafted a retention -- | 16 | Flynn and I, attended the second day of the |\n| 17 | at least part of the retention papers. | 17 | 341 hearing which was this past Wednesday |\n| 18 | Obviously, I'm not a lawyer. I don't know | 18 | on a -- how do I want to call it -- we |\n| 19 | all of that goes into retention papers but | 19 | didn't bill for our time. I went as an |\n| 20 | as to the duties, typically, I have an | 20 | observer. We knew we weren't going to be |\n| 21 | input as to what the duties are. I'm sure | 21 | participating but we wanted to be around to |\n| 22 | we took the first stab at it and in review | 22 | see what took place, meet people and then |\n| 23 | by Brown Rudnick, they might have made some | 23 | this deposition. |\n| 24 | changes. I don't remember how that went. | 24 | Q.
Thank you. So I think I heard |\n| 25 | Q.
In connection with the
Page 43 | 25 | the SOFA's and schedules were the first
Page 45 |\n\n12 (Pages 42 - 45)\n\nPage 46 1 C. JALBERT 2 step. You talked about drafting everyone's 3 engagement papers in connection with this 4 matter. 5 A. Well, drafting our engagement 6 papers. Everyone was focusing on their own 7 and I needed help, because I'm not a 8 lawyer, on mine. 9 Q. Then you talked about Matt 10 Flynn's responsibilities in connection with 11 the monthly operating report. 12 A. Yes. 13 Q. Finally, you talked about 14 preparing for the 341 hearing and attending 15 the 341 hearings? 16 A. Meeting, yes. 17 Q. Can you describe a little bit 18 more your responsibilities in connection 19 with those 341 meetings? 20 MR. AULET: I would just 21 caution the Witness not to disclose 22 any work product or conversations 23 with attorneys. 24 A. On the first day of the 341 25 meeting, it was just thought that we should Page 47 1 C. JALBERT 2 participate because it was unclear what was 3 going to arise and they didn't know if it 4 would be something that we would need. 5 Q. Setting aside your 6 conversations with your attorneys, what -- 7 did you have any understanding about what 8 might arise during the first day of the 341 9 hearing that might require your 10 participation? 11 A. I've attended an awful lot of 12 341 meetings over my career. Anything can 13 happen at a 341 meeting because it's open 14 to every creditor and god only knows what 15 takes place. 16 Q. Did you anticipate having to 17 participate or ask questions during the 18 341? 19 A. I think we were asked to be on 20 the phone. I didn't have a participation 21 one way or another. 22 MS. ARONSSON: The Court 23 Reporter is going to hand you what is 24 being marked as Jalbert Exhibit 4. 25 (Whereupon, Debtor's Page 48 1 C. JALBERT 2 Application was marked as Jalbert 3 Exhibit 4 for identification as of 4 this date by the Reporter.) 5 MS. ARONSSON: For the record, 6 this is a document entitled Debtors 7 Application for Authorization to 8 Retain and Employ Verdolino and Lowey 9 PC as Financial Advisor. It was 10 filed in this case as Docket 90. 11 Q. Mr. Jalbert, feel free to look 12 at this document. 13 A. Is there something you're 14 trying to point me to? 15 Q. Do you recognize this document? 16 A. Yes. 17 Q. What is it? 18 A. Debtor's Application for 19 Authorization to Retain and Employ 20 Verdolino and Lowey PC as Financial 21 Advisor. 22 Q. Turning to Page 18 of the 23 document, using the page numbers at the top 24 of the page, what is this document? 25 A. Affidavit of Craig R. Jalbert Page 49 1 C. JALBERT 2 in Support of Debtor's Application for 3 Authorization to Retain and Employ 4 Verdolino and Lowey PC as Financial 5 Advisor. 6 Q. So you recognize this as your 7 affidavit you filed -- 8 A. I do. 9 Q. Turning to Page 21, the table 10 -- I'm interested in the table at the 11 bottom of the page. 12 A. Yes. 13 Q. Just stepping back I think you 14 mentioned folks at Verdolino who were 15 involved, Matt Flynn -- in this case, Matt 16 Flynn, Mary Jo Schindler and yourself. Is 17 there anyone else involved in this matter 18 at Verdolino and Lowey? 19 A. I mentioned Tim MacDonald, our 20 IT person who is only involved with -- 21 related to the deposition, the search of 22 our e-mails and the server records and 23 everything and getting it ported over to 24 Brown Rudnick to be then sent to you folks. 25 Q. Anyone else at Verdolino and\n\n13 (Pages 46 - 49)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|--------|------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------|\n| 2 | Lowey? | 2 | different than any other engagement. You |\n| 3 | A.
Not that I know of. | 3 | don't know what's going to happen in |\n| 4 | Q.
Turning to this table, is Matt | 4 | day-to-day and everyone responds as best |\n| 5 | Flynn also a principal? | 5 | they can, as efficiently as they can and |\n| 6 | A.
No. | 6 | whatever the issues are that are ongoing |\n| 7 | Q.
What is Matt Flynn's role? | 7 | and the crises that materialize. |\n| 8 | A.
A manager. | 8 | Q.
What about staff, what sort of |\n| 9 | Q.
Is Mindy Jo Schindler a | 9 | role do you anticipate any potential staff |\n| 10 | principal? | 10 | to play in this case? |\n| 11 | A.
No. | 11 | A.
It will depend on how it plays |\n| 12 | Q.
What is her role? | 12 | out. I don't think it's going to happen |\n| 13 | A.
Manager. | 13 | but if it did and we became -- I became the |\n| 14 | Q.
So in connection with this | 14 | sole signer on the debtor in possession |\n| 15 | engagement at Verdolino and Lowey, there's | 15 | bank account, my firm would probably be -- |\n| 16 | one principal, two managers and then the IT | 16 | the bookkeepers would probably keep records |\n| 17 | person? | 17 | of the disbursements and the receipts. |\n| 18 | A.
I believe so, yes. | 18 | They would assist with reporting. I would |\n| 19 | Q.
Do you anticipate other | 19 | probably review it of course. If, at some |\n| 20 | Verdolino and Lowey employees to become | 20 | point in time, we have claim objections, I |\n| 21 | involved in this matter? | 21 | don't know what the nature of those |\n| 22 | A.
As the case progresses, | 22 | objections are going to be, I don't know |\n| 23 | assuming that we come into the case, yes. | 23 | how big and how complicated but some of our |\n| 24 | Q.
Generally, what are the duties | 24 | staff might be involved in claims. The |\n| 25 | of a principal in connection with a | 25 | debtor might have to file an income tax |\n| | Page 50 | | Page 52 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | bankruptcy case like this? | 2 | return. I'll be advising them that they |\n| 3 | A.
I think of it as partner, | 3 | should file an income tax return for the |\n| 4
5 | director, managing director, any of those,
the lead person on the case from the firm. | 4
5 | Estate. So we'll have tax people involved
in the preparation of the income taxes and |\n| 6 | Q.
In connection with this matter | 6 | I would have to go down the list of -- and |\n| 7 | specifically, what do you expect the | 7 | be able to predict exactly what's going to |\n| 8 | principal to be doing? | 8 | take place but we're very efficient, very |\n| 9 | A.
I assisted in preparation of | 9 | accustomed. We know all of our fees are |\n| 10 | the SOFA's and schedules, the global notes, | 10 | subject to review by every single party and |\n| 11 | the specific part of the global notes. I | 11 | interest. So we're -- we use as reasonably |\n| 12 | assisted with the monthly operating report. | 12 | low level as we can on every matter and I |\n| 13 | I participated with the first day hearings | 13 | can't predict beyond that what's going to |\n| 14 | -- excuse me, first -- not the first day | 14 | come up but that staff and bookkeepers get |\n| 15 | hearing. The first day of the 341 meeting. | 15 | used for those types of issues. |\n| 16 | Responding to inquiries from the various | 16 | Q.
Is it fair to say your answer |\n| 17 | lawyers and supporting staff on whatever | 17 | to my question about staff applies to the |\n| 18 | roles that they are working on. | 18 | bookkeepers, to the role of the |\n| 19 | Q.
What do you expect managers to | 19 | bookkeepers? |\n| 20 | do in connection with this case? | 20 | A.
No, bookkeepers and staff. |\n| 21 | A.
The same -- the same things. | 21 | Q.
So the answer that you just |\n| 22 | Maybe differing amounts, different types. | 22 | gave applies to both of those? |\n| 23 | I'm more review. Depending on what it is, | 23 | A.
You asked what they may do. |\n| 24 | they might support me. I might support | 24 | Q.
Right. |\n| 25 | them. It's like this engagement is no
Page 51 | 25 | A.
They're -- the bookkeepers
Page 53 |\n\n14 (Pages 50 - 53)\n\n| 1
C. JALBERT
1
C. JALBERT
2
aren't going to do reporting but they're
2
A.
From my firm?
3
going to maintain receipts and
3
Q.
Who at V&L?
4
disbursements. A staff person would
4
A.
Myself, Matthew Flynn and Mary
5
probably work on the form of the -- of a
5
Jo Schindler.
6
financial statement or whatever report
6
Q.
Who else was involved in
7
that's going to be issued. The staff are
7
preparing these filings?
8
going to work on claims objections. Tax
8
A.
There might have been a
9
professionals are going to work on tax
9
technical question for someone related to
10
returns.
10
the best case but I can't think of anything
11
Q.
Are you finished with your
11
else -- anyone else that had any -- that
12
answer?
12
did work on it.
13
A.
Yes.
13
Q.
Did Brown Rudnick work on the
14
Q.
You mentioned receipts and
14
SOFA and schedules?
15
disbursements. What sorts of receipts and
15
A.
You asked me for my firm. Of
16
disbursements do you anticipate in this
16
course they worked on them, as did Melissa,
17
case?
17
as did -- that's Melissa Francis. As did
18
A.
I would imagine if things were
18
Aaron Mitchell. So it was clearly not all
19
to go the way the debtor planned, there was
19
Verdolino and Lowey. It was -- the whole
20
a proposed DIP financing arrangement where
20
team was involved in the preparation. I
21
money will come into the Estate and then
21
thought you asked me -- and if I
22
would presumably be used to pay various
22
misunderstood, I apologize -- you asked
23
professionals and United States Trustee
23
who, at Verdolino, did and that was myself,
24
fees and whatever other disbursements are
24
Matt Flynn and Mary Jo Schindler.
25
required of the debtor as ordered by the
25
Q.
Thank you. Yes, I did ask
Page 54
Page 56
1
C. JALBERT
1
C. JALBERT
2
Court or otherwise generally required to
2
Verdolino and Lowey and was then moving on.
3
pay Chapter 11 bills as they become due. I
3
So you mentioned Melissa Francis, Aaron
4
think that's it.
4
Mitchell, Brown Rudnick. Generally, anyone
5
Q.
The last item is clerical.
5
else?
6
What sort of duties do you anticipate a
6
A.
While I never spoke to them,
7
clerical member of your team to do in this
7
there must have been the existence of help
8
case?
8
from individuals that translated documents
9
A.
I don't have anything that I
9
and words from the various professionals to
10
have presupposed for them to do in this
10
the debtor and the debtor.
11
case.
11
Q.
Did you communicate with the
12
Q.
Turning back in the document to
12
debtor about this SOFA and schedules?
13
the retention agreement, this is on Page
13
A.
No.
14
13. We've talked generally about the
14
Q.
You mentioned some translated
15
engagement -- Verdolino and Lowey's
15
documents. Did you receive those
16
engagement in this case. I want to walk
16
translated documents in connection with
17
through these bullet points on the first
17
your work on the SOFA and schedules?
18
page. The first one reads, \"assistance
18
A.
No. I don't read Mandarin.
19
with preparation of the statement of
19
Q.
Did you see any translated
20
financial affairs and the schedules and all
20
documents?
21
support thereto and any amendments\". These
21
A.
I don't recall seeing them.
22
have been filed, right?
22
MR. AULET: Objection to form.
23
A.
Yes.
23
Q.
Do you know whether Golden
24
Q.
Who was involved in preparing
24
Spring was involved in preparing the SOFA
25
the SOFA and the schedules?
25
and schedules?
Page 55
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I wouldn't know. | 2 | doing in connection with the SOFA and |\n| 3 | Q.
Do you know what Golden Spring | 3 | schedule? |\n| 4 | is? | 4 | A.
I don't know that it's |\n| 5 | A.
Yes. | 5 | anticipated but to the extent facts and |\n| 6 | Q.
What is it? | 6 | circumstances, at some point in time, |\n| 7 | A.
It's -- as I understand it -- a | 7 | require a review and possible amendment, I |\n| 8 | family office in New York City for the | 8 | think we would have to participate because |\n| 9 | debtor's son. Exactly how it's run, all | 9 | we're the ones that know Best Case and have |\n| 10 | that, I don't have any information. | 10 | that system but there's nothing |\n| 11 | Q.
Who is the debtor's son? | 11 | anticipated. It's only if that |\n| 12 | A.
I don't know his name. | 12 | materializes, we would participate. |\n| 13 | Debtor's son. | 13 | Q.
You've said -- you've mentioned |\n| 14 | Q.
Neither you nor anyone at | 14 | Best Case a couple times. What do you mean |\n| 15 | Verdolino and Lowey met with or | 15 | by that? |\n| 16 | communicated with the debtor about the SOFA | 16 | A.
It's a software that the |\n| 17 | and schedules? | 17 | industry uses. I think it's the most |\n| 18 | MR. AULET: Objection to form. | 18 | prominent software that supports the |\n| 19 | A.
Correct. | 19 | preparation of SOFA's and -- SOFA's and the |\n| 20 | Q.
Can you describe what work | 20 | schedules. I think they're used throughout |\n| 21 | Verdolino and Lowey did in preparing the | 21 | the industry by most everybody. |\n| 22 | SOFA and schedules? | 22 | Q.
So is it fair to say it's like |\n| 23 | A.
We participated with several | 23 | a TurboTax of preparing SOFA's and |\n| 24 | lengthy phone calls with various people | 24 | schedules? |\n| 25 | from Brown Rudnick, not all of whom I'm | 25 | A.
Or QuickBooks or -- you know. |\n| | Page 58 | | Page 60 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | going to remember were on the phone and | 2 | Q.
So that software is essentially |\n| 3 | also with Melissa Francis and Aaron | 3 | garbage in, garbage out, right? |\n| 4 | Mitchell. Aaron Mitchell and Melissa | 4 | MR. AULET: Objection. |\n| 5 | Francis provided significant levels of | 5 | A.
Every software is garbage in, |\n| 6 | input of various information. Brown | 6 | garbage out. |\n| 7 | Rudnick had been involved in the case | 7 | Q.
Turning to the second bullet |\n| 8 | before we were. They already had a large | 8 | point in the retention agreement, it reads, |\n| 9 | knowledge base so we -- we talked with | 9 | \"assistance with preparation and/or review |\n| 10
11 | Brown Rudnick team and Melissa and Aaron on
the phone and then numerous e-mails. | 10
11 | of cash flow and related budget projections
and including advising as to post-filing |\n| 12 | THE WITNESS: I agree. Hot. | 12 | finances\". Do you see that? |\n| 13 | MR. HARBACH: Yeah, I tried to | 13 | A.
Yes. |\n| 14 | keep out the sun. | 14 | Q.
What work has Verdolino and |\n| 15 | Q.
Did Verdolino and Lowey perform | 15 | Lowey done in connection with this line |\n| 16 | any investigation to verify information | 16 | item? |\n| 17 | obtained from Brown Rudnick, Melissa | 17 | A.
Nothing. |\n| 18 | Francis or Aaron Mitchell? | 18 | Q.
What work does Verdolino and |\n| 19 | A.
No. | 19 | Lowey anticipate doing in connection with |\n| 20 | Q.
So is it fair to say you took | 20 | this line item? |\n| 21 | their word regarding the representations | 21 | A.
Anticipate doing this if we're |\n| 22 | contained in the SOFA and the schedule? | 22 | in the case and there's a DIP. |\n| 23 | A.
That's fair. | 23 | Q.
So it includes budget |\n| 24 | Q.
Is there any outstanding work | 24 | projections. Budget projections for who? |\n| 25 | that Verdolino and Lowey will anticipate
Page 59 | 25 | A.
I imagine we will try and
Page 61 |\n\n16 (Pages 58 - 61)\n\n| | 85 | | |\n|----------|---------------------------------------------|----------|----------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | establish what a budget would be for -- for | 2 | DIP loan in this case? |\n| 3 | instance, committee counsel and its | 3 | A.
Hope so. |\n| 4 | financial advisors, debtor's counsel and | 4 | Q.
Do you have experience with DIP |\n| 5 | their financial advisors, the United States | 5 | loans? |\n| 6 | Trustees fees. There were a number of | 6 | A.
Yes. |\n| 7 | firms that were intended to be ordinary | 7 | Q.
How much experience do you |\n| 8 | course professionals and any other | 8 | have? |\n| 9 | anticipated disbursement in the case that's | 9 | A.
I don't know how many hundred |\n| 10 | approved in one way, shape or form by court | 10 | cases with DIP loans. |\n| 11 | order. | 11 | Q.
What work has Verdolino and |\n| 12 | Q.
It also includes review of cash | 12 | Lowey done in connection with this line |\n| 13 | flow. What cash flow? | 13 | item? |\n| 14 | A.
The DIP money. | 14 | MR. AULET: Objection to form. |\n| 15 | Q.
The debtor has no income, | 15 | A.
We're talking about the third |\n| 16 | right? | 16 | one, right, opening and maintaining the DIP |\n| 17 | A.
To my knowledge, correct. | 17 | account? |\n| 18 | Q.
Have you reviewed the debtor's | 18 | Q.
Yes. |\n| 19 | declaration filed in this case? | 19 | A.
The only thing I did, when |\n| 20 | A.
I certainly reviewed one or two | 20 | asked by Brown Rudnick if I'd be willing, |\n| 21 | of the drafts of it. I don't know that I | 21 | is I consulted with a bank that does -- |\n| 22 | saw the final or not. I don't remember. | 22 | that's on the list of approved financial |\n| 23 | Q.
Are there cash flows coming in | 23 | institutions of the Department of Justice. |\n| 24 | from any source at the moment? | 24 | I checked with that bank, which I use |\n| 25 | A.
Into the Estate? | 25 | frequently in and out of bankruptcy, to
Page 64 |\n| | | | |\n| | Page 62 | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
Yes. | 2 | confirm that they would allow me to be a |\n| 3 | A.
Not to my knowledge. | 3 | signer on the DIP account and they |\n| 4 | Q.
Your knowledge of the debtor's | 4 | responded in yes. That's the extent of |\n| 5 | lack of income is based on what you've been | 5 | which I've done on that. |\n| 6 | told, is that right? | 6 | Q.
Is that Citizens Bank that |\n| 7 | A.
Yes. | 7 | you're referencing? |\n| 8 | Q.
No independent investigation in | 8 | A.
Yes. |\n| 9 | connection with his income? | 9 | Q.
Has Verdolino and Lowey been |\n| 10 | A.
Correct. | 10 | involved in the negotiation of the |\n| 11 | Q.
This line item also references | 11 | potential DIP loan? |\n| 12 | post-filing finances. What is meant by | 12 | A.
No. |\n| 13 | that? | 13 | Q.
Has Verdolino and Lowey been |\n| 14 | A.
He filed on February 15th. | 14 | included on any communications regarding |\n| 15 | Whatever finances, cash receipts, cash | 15 | the potential DIP loan? |\n| 16 | disbursements, budgeting from that day | 16 | A.
I don't know. |\n| 17 | forward. | 17 | Q.
Have you personally been |\n| 18 | Q.
The third line item reads, | 18 | involved in any written or oral |\n| 19 | \"opening and maintaining the DIP account | 19 | communications regarding the DIP loan? |\n| 20 | and effectuating disbursements when | 20 | A.
I don't recall any. |\n| 21 | necessary and providing accounting of all | 21 | Q.
Do you have an understanding as |\n| 22 | cash activity\". Is it your understanding | 22 | to how the potential DIP loan would be |\n| 23
24 | there's a DIP loan here?
A.
No. | 23
24 | structured?
A.
Well, I briefly read the DIP |\n| 25 | Q.
Do you anticipate there being a | 25 | loan at some point in time. I don't have |\n\nVeritext Legal Solutions 866 299-5127\n\n17 (Pages 62 - 65)\n\nPage 66 1 C. JALBERT an explicit memory of every -- of the whole thing but I know generally how DIP loans work. 5 Q. In this case, do you know how the DIP loan would potentially be structured? 8 A. I would have to be guessing at my memory. 10 Q. Who, at Verdolino and Lowey, would perform the work in connection with this line item? 13 MR. AULET: Objection to form. 14 A. Presupposing that there is a DIP loan? 16 Q. Yes. 17 A. It would -- as repeating, obviously, I would be the signatory on the account. There would be bookkeepers and staff associated with preparing the checks, preparing the reports and reporting to all the parties that be. Some -- I imagine the committee would want to know -- generally, they would like to know on a weekly or biweekly basis what receipts and Page 67 1 C. JALBERT disbursements are, major creditors might feel the same way. So whatever the -- whatever the case is, reporting requirements as they develop, we would take care of that. I don't know what they would be. Aside from the minimum requirement, the monthly operating report. 9 Q. What is Verdolino and Lowey's run rate up until this point? 11 A. What's a run rate? 12 Q. How much has Verdolino and Lowey billed to this matter? 14 A. We've billed zero so far. 15 Q. How much value does Verdolino anticipate it has already billed in this case? 18 A. Are you asking for a WIP to date? 20 Q. What is a WIP to date? 21 A. Work in process hours? 22 Q. Yes, please. 23 A. I have no idea. 24 Q. Does Verdolino and Lowey have any agreement with anyone regarding who Page 68 1 C. JALBERT will pay the fees in the event the DIP loan does not occur? 4 A. No. 5 Q. Let's turn to the next line item, \"preparation, review and analysis of monthly operating reports and/or quarterly reporting\". Do you see that? 9 A. Yes. 10 Q. You referenced earlier a monthly operating report that was recently filed in this case? 13 A. Yes. 14 Q. Is that the type of work anticipated in this-- in connection with this line item? 17 A. Well, going forward, there's going to be a lot more than a monthly operating report because there's going to be -- well, presumably, if there is a DIP and if the case continues, there's going to be receipts and disbursements and even if there aren't, the monthly operating report and the US Trustees Office requires that -- the disclosure of all estate professionals Page 69 1 C. JALBERT as they accrue throughout the case. So it didn't happen in the February one because of the scrambling of SOFA's and schedules and 341 meeting and everything else. Going forward, we're going to have to have a report on a monthly basis and a cumulative basis what everybody's fees are, what the cash in and cash out is and part of the monthly operating report calculates the fees due to the United States Trustee Program and then the monthly operating report, you typically have to also -- you attach to it insurance binders, if things expired. If they weren't usually -- usually, I put them in anyway just to avoid confusion and someone looking for it. And then complete copies of the bank statements. The United States Trustees Office also wants balance sheet and P&L and cash flow and what the accounts payable, accounts receivable and all the various -- so the first one was filed. Future ones are going to have a lot more information. 25 Q. Taking a step back, can you\n\n18 (Pages 66 - 69)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|----------------------------------------------|----|---------------------------------------------|\n| 2 | just explain, generally, what a monthly | 2 | A.
The United States Trustee |\n| 3 | operating report is in a Chapter 11 | 3 | issues bills predicated on the monthly |\n| 4 | individual case? | 4 | operating report, to what the expenses that |\n| 5 | A.
It's the same or pretty close | 5 | meet the definition of a disbursement on |\n| 6 | to the same I think as the operating report | 6 | account of the U.S. Trustees form, they |\n| 7 | in a commercial case. It looked like it to | 7 | combine the three months in every calender |\n| 8 | me anyway's. But it's the standard -- | 8 | quarter. So for us, it will be the |\n| 9 | during the pendency of the case, the | 9 | February 15th, the February 28th stub |\n| 10 | operating report, that is required by the | 10 | period, plus the March 1 to March 31, that |\n| 11 | US Trustees Program, up until the case is | 11 | MOR. The sum of those 45 days will be in a |\n| 12 | dismissed, converted or confirmed. | 12 | bill from the U.S. Trustees Office and, |\n| 13 | Q.
So the procedures that you | 13 | assuming it's correct, would have to be |\n| 14 | described relating to the work on the | 14 | paid before the end of -- I believe this |\n| 15 | monthly operating report, that presupposes | 15 | month. |\n| 16 | the approval of the DIP loan and managing | 16 | Q.
So is it fair to say that |\n| 17 | of those funds. Is that right? | 17 | Verdolino and Lowey is retained to review |\n| 18 | A.
Well, the monthly operating | 18 | the quarterly report? |\n| 19 | report is going to be due irrespective of | 19 | A.
I don't know if it's listed in |\n| 20 | that. The -- the accrual of the -- of the | 20 | here specifically but certainly the monthly |\n| 21 | fees of committee counsel, us, the | 21 | operating report is the form that is the |\n| 22 | accountant advisor, the debtor, debtor | 22 | input to the United States Trustees Office |\n| 23 | committee, others, whoever might be paid by | 23 | in order to create the bill. So we know -- |\n| 24 | the Estate including th ordinary course. | 24 | and it's the fees are statutorily |\n| 25 | Even if there's not a DIP, that has to be | 25 | determined based on the level of |\n| | | | |\n| | Page 70 | | Page 72 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | reported in the monthly operating report. | 2 | disbursements. It's very easy to double |\n| 3 | Q.
You prepared one monthly | 3 | check their work. We would do that and |\n| 4 | operating report to date? | 4 | make sure that the number is right. It's |\n| 5 | A.
In this case? | 5 | frequently wrong because sometimes they |\n| 6 | Q.
In this case, is that right? | 6 | issue the bill before the March statement |\n| 7 | A.
Yes. | 7 | actually hits. So they're estimating. |\n| 8 | Q.
Is another monthly operating | 8 | They're generally off -- not their fault -- |\n| 9 | report in progress? | 9 | in the first quarter because it's not a |\n| 10 | A.
Yes. | 10 | full quarter. They don't have a basis for |\n| 11 | Q.
Did you also prepare -- scratch | 11 | making estimates, whatever the case may be |\n| 12 | that. Did Verdolino and Lowey also prepare | 12 | but we would -- we would ensure that the |\n| 13 | the estimated monthly operating expenses | 13 | fee paid to the U.S. Trustees is |\n| 14 | contained in the schedule? | 14 | appropriate under the circumstances. |\n| 15 | A.
To what are you referring to? | 15 | Q.
Turning to the next line item, |\n| 16 | Q.
We can come back to that. | 16 | \"assistance with preparation and/or review |\n| 17 | A.
Okay. | 17 | of estate federal and state income tax |\n| 18 | Q.
Have you or Verdolino and Lowey | 18 | filings\". What work has Verdolino and |\n| 19 | prepared a quarterly report in this case? | 19 | Lowey done in connection with this line |\n| 20 | A.
The United States Trustee | 20 | item? |\n| 21 | quarterly report? | 21 | A.
Nothing. |\n| 22 | Q.
Yes. | 22 | Q.
I think you mentioned before |\n| 23 | A.
No. We don't prepare that, | 23 | that you were going to recommend the filing |\n| 24 | they do. | 24 | of income taxes. Why do you recommend that |\n| 25 | Q.
What is a quarterly report?
Page 71 | 25 | in this case?
Page 73 |\n\n19 (Pages 70 - 73)\n\n| | 85 | | |\n|----------|-----------------------------------------------------------------------------------------|----------|-------------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | A.
I recommend it in every case. | 2 | legally required or not with a 505(b) |\n| 3 | So individual estate tax returns, | 3 | letter. |\n| 4 | individual estates is a separate -- | 4 | Q.
Do you anticipate that multiple |\n| 5 | completely separate and distinct entity | 5 | returns will be filed in this matter if the |\n| 6 | from the individual as opposed to in a | 6 | debtor chooses to file returns. |\n| 7 | corporate case, the corporation retains its | 7 | A.
Well, I don't know what the |\n| 8 | tax identity. You continue to file | 8 | debtor is going to do and again, it has no |\n| 9 | C-corporation returns if they're a | 9 | bearing on the Estate and no bearing on |\n| 10 | C-corporation, S Corp., partnership, | 10 | Verdolino and Lowey but the Estate will |\n| 11 | whatever the case may be and their year end | 11 | have to file -- I'll recommend that it file |\n| 12 | remains whatever their year end was | 12 | a federal return. The debtor is a resident |\n| 13 | established pre-petition. In a bankruptcy | 13 | of Connecticut so there would be a |\n| 14 | estate, the Estate is separate and distinct | 14 | Connecticut estate tax return and if, for |\n| 15 | from the individual. The individual has to | 15 | some reason, there was income from another |\n| 16 | continue to file his own individual income | 16 | state, we would file from whatever state |\n| 17 | taxes with whatever his individual income | 17 | that that income came. So I don't know |\n| 18 | that doesn't come into the Estate. In a | 18 | what it's going to be but it's at least |\n| 19 | Chapter 11 case, virtually all of the | 19 | going to be Connecticut and the IRS. |\n| 20 | debtor's income is supposed to come into | 20 | Q.
I think we covered before, it's |\n| 21
22 | the Estate. So there really shouldn't be a
separate one but technically, there could | 21
22 | your understanding that the debtor has no
income in this case? |\n| 23 | be. The Estate is -- the Estate return is | 23 | A.
Correct. |\n| 24 | generally assigned to be December 31, | 24 | Q.
What work do you anticipate |\n| 25 | unless you elect otherwise. There are | 25 | Verdolino and Lowey will do in connection |\n| | Page 74 | | Page 76 |\n| | | | |\n| | | | |\n| 1
2 | C. JALBERT
reasons to elect otherwise but the most | 1
2 | C. JALBERT
with an individual tax return for the |\n| 3 | important point is in order to get the -- | 3 | debtor? |\n| 4 | the relief that's in the bankruptcy code | 4 | MR. AULET: Objection to form. |\n| 5 | under Section 505b, in order to get that | 5 | A.
Well, I'd have to guess what's |\n| 6 | relief, you have to file a tax return. So | 6 | going to take place between February 15 and |\n| 7 | I recommend, even when there's no tax due, | 7 | December 31. I don't know whether there |\n| 8 | that the return gets filed in order to | 8 | will be any income or not. There's |\n| 9 | protect all -- everybody in the case to | 9 | litigation going on. There might be |\n| 10 | make sure that there is not an issue that | 10 | settlements. I don't know whether there'll |\n| 11 | gives the various taxing authorities 60 | 11 | be income or not but if there is, there'll |\n| 12 | days from the date of filing with the | 12 | be income. From what source, I don't know |\n| 13 | 505(b) letter to elect to audit it. It's | 13 | and from where, I don't know but at a |\n| 14 | the way that the case can move forward to | 14 | minimum, there will be disbursements and in |\n| 15 | closure and not have the seven year | 15 | a bankruptcy, there's two types of expenses |\n| 16 | statute, three year statutes and the like. | 16 | from a tax perspective. There are |\n| 17 | So I recommend everyone does the 505(b). | 17 | administrative expenses like professional |\n| 18 | If they don't elect to audit it in the | 18 | fees and there are other types of expenses |\n| 19 | first 60 days, then they lose the | 19 | that are normal to an individual. Mortgage |\n| 20 | opportunity. If they select it for audit, | 20 | interest, real estate taxes, whatever the |\n| 21
22 | then they got another 120 days. I want --
I recommend it in every single case, | 21
22 | case may be. They are treated in different
ways on the tax return but one of the |\n| 23 | individual or corporation or partnership or | 23 | reasons why you would file a return is the |\n| 24 | LLC, that the tax returns get filed whether | 24 | -- for tax purposes in a bankruptcy estate, |\n| 25 | they're necessary or not, whether they're
Page 75 | 25 | the fees paid to professionals are
Page 77 |\n\n20 (Pages 74 - 77)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|-------------------------------------------------------------------|----------|---------------------------------------------------------------------------------|\n| 2 | deductible and you can build them up like a | 2 | A.
I have no -- it's not my |\n| 3 | deferred tax asset. So to the extent, in | 3 | problem or interest what happens to the |\n| 4 | the future -- after we spend money on the | 4 | debtor, outside of the bankruptcy estate. |\n| 5 | case, if, in the future, there was a large | 5 | He's going to have to hire a different |\n| 6 | settlement agreement, you would be able to | 6 | accountant to deal with that. |\n| 7 | offset the previous administrative NOL's | 7 | Q.
Let's talk about the Estate. |\n| 8 | against the future income -- | 8 | A.
If the Estate has tax |\n| 9 | THE COURT REPORTER: The | 9 | transactions, as I said, I would recommend |\n| 10 | previous administrative -- | 10 | the Estate files tax returns on a timely |\n| 11 | THE WITNESS: N-O -- net | 11 | basis and it would include whatever |\n| 12 | operating losses against a future | 12 | transactional activity that is allowed |\n| 13 | receipt, which is another reason to | 13 | under the -- both the bankruptcy code and |\n| 14 | file the return. | 14 | the internal revenue code and I don't know |\n| 15 | Q.
Is it fair to say that the work | 15 | what that's going to be. |\n| 16 | that Verdolino and Lowey anticipates | 16 | Q.
Turning to the next line item, |\n| 17 | potentially doing in connection with tax | 17 | it reads, \"assistance with reviewing |\n| 18 | returns depends on whether cash is coming | 18 | reconciling, analyzing and if necessary, |\n| 19 | into the debtor or the Estate in the | 19 | objecting to proofs of claim\". What work |\n| 20 | future? | 20 | has Verdolino and Lowey performed in |\n| 21 | MR. AULET: Objection to form. | 21 | connection with this line item? |\n| 22 | A.
No. You're going to have -- | 22 | A.
None. |\n| 23 | you're going to have accrued expenses | 23 | Q.
Just generally, what does -- |\n| 24 | depending on the -- when the timing of the | 24 | what is a proof of claim? |\n| 25 | case and everything, accrued expenses can | 25 | A.
It's a form. There's a form.
Page 80 |\n| | | | |\n| | Page 78 | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | be deductible. So cash -- clearly, if | 2 | There's a bankruptcy form that's a proof of |\n| 3 | there were cash, that would -- that would | 3 | claim. I don't remember what the form |\n| 4 | have to be taken care of but depending on | 4 | number is but it's an opportunity for any |\n| 5 | how this case goes and the timing, it's | 5 | alleged creditor to file a claim in either |\n| 6 | entirely possible that some of the accrued | 6 | a Chapter 11 or a Chapter 7 case. They can |\n| 7 | expenses would be deductible. | 7 | file claims on a secured basis, a priority |\n| 8 | Q.
Have you seen the debtor's most | 8 | basis, an administrative basis and I'm sure |\n| 9 | recent tax returns? | 9 | there's more that I'm missing. I don't |\n| 10 | A.
I don't know that I would be | 10 | think there's a claims objection deadline |\n| 11 | able to call them most recent tax returns | 11 | but at some point in time, in a Chapter 11, |\n| 12 | but I've seen parts. I don't know if it's | 12 | there's usually a claims objection |\n| 13 | the whole thing. I don't know if I saw the | 13 | deadline. If, however, a creditor has been |\n| 14 | entire federal and the entire state but I | 14 | scheduled on Schedule D, E or F and that |\n| 15 | -- I at least saw the New York return and | 15 | number happens to be right, then the |\n| 16 | the federal version attached to the New | 16 | creditor does not have to file a claim as I |\n| 17 | York return which may or may not be the | 17 | understand it. If they disagree because |\n| 18 | entire federal return for 2019 I think and | 18 | it's owed more or less -- and rarely do |\n| 19 | 2020. | 19 | they disagree if they're owed less but if |\n| 20 | Q.
If the debtor's income is zero, | 20 | they're owed more, they're allowed to file |\n| 21 | what do you anticipate deducting from? | 21 | a proof of claim and establish what they |\n| 22 | MR. AULET: Objection. | 22 | think the amount due to them from the |\n| 23 | A.
Are we talking about the debtor | 23 | bankruptcy estate would be. |\n| 24
25 | individually or the Estate?
Q.
Let's start with the debtor. | 24
25 | Q.
Have you reviewed any of the
pending litigation claims in this matter? |\n\n21 (Pages 78 - 81)\n\n| | 85 | | |\n|----------------------------------------|-------------------------------------------------------|----|-----------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | A.
No. | 2 | someone to do work on a preference |\n| 3 | Q.
What experience does Verdolino | 3 | analysis. We certainly participated in |\n| 4 | and Lowey have in analyzing the likelihood | 4 | preparing that because we filed them. |\n| 5 | of success in pending litigation claims? | 5 | Q.
Do you know how many |\n| 6 | A.
Absolutely none. | 6 | pre-petition payments were disclosed in |\n| 7 | Q.
Turning to the next line item, | 7 | this case? |\n| 8 | \"assistance with reviewing debtor books and | 8 | A.
No. |\n| 9 | records for possible avoidable transactions | 9 | Q.
Does 21 sound about right? |\n| 10 | such as preference and fraudulent transfer | 10 | A.
I don't know. |\n| 11 | claims\". Do you see that? | 11 | Q.
So the line item refers to |\n| 12 | A.
Yes. | 12 | debtor books and records for possible |\n| 13 | Q.
Can you explain to me, | 13 | avoidable transactions. Have you reviewed |\n| 14 | generally, what this means? | 14 | any debtor books and records in connection |\n| 15 | A.
The bankruptcy code allows a | 15 | with this engagement? |\n| 16 | look back period. For preferences, it | 16 | A.
No. |\n| 17 | allows 90 days prior to the filing for | 17 | Q.
Has Verdolino and Lowey |\n| 18 | preference claims and I'll let lawyers | 18 | reviewed any books and records in |\n| 19 | define what that is and insiders and other | 19 | connection with this engagement? |\n| 20 | fraudulent transfers take place between | 20 | A.
No. |\n| 21 | zero days and I've heard it's -- whatever | 21 | Q.
Is it fair to say that |\n| 22 | the statute happens to be for whatever the | 22 | Verdolino and Lowey relies on the |\n| 23 | issue might be, one year, two years, four | 23 | assistance of other parties in connection |\n| 24 | years, whatever the case maybe but it's a | 24 | with this line item? |\n| 25 | search through transactions to see if any | 25 | MR. AULET: Objection to form. |\n| | Page 82 | | Page 84 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | of them might be avoidable and recoverable | 2 | A.
Are you talking about past |\n| 3 | to the Estate. | 3 | tense or future tense? |\n| 4 | Q.
What analysis has Verdolino and | 4 | Q.
Past tense. |\n| 5 | Lowey performed in connection with this | 5 | A.
We relied on other individuals |\n| 6 | line item? | 6 | for everything that we did from an |\n| 7 | MR. AULET: I would caution the | 7 | information perspective. |\n| 8 | Witness to the extent that there is | 8 | MR. AULET: We've been going |\n| | | | |\n| | 9
anything, not to disclose any | 9 | for awhile so if you need a break -- |\n| | specifics. | 10 | THE WITNESS: No, let's get the |\n| 10
11 | MS. ARONSSON: Sorry, what do | 11 | -- let's do it all at once. I would |\n| | you mean? | 12 | like to get out of here before |\n| | MR. AULET: That if he has done | 13 | tonight. |\n| | any work, it would be covered by the | 14 | MR. GOLDMAN: We are going to |\n| | work/product privilege. Not to | 15 | break at 12. |\n| | disclose those specifics. | 16 | MR. HARBACH: Yes, sir. |\n| 12
13
14
15
16
17 | Q.
Setting aside the work/product | 17 | Q.
Okay, turning to the next line |\n| | protection that Brown Rudnick is alleging | 18 | item, \"assistance with any necessary |\n| | in connection with this line item, can you | 19 | litigation support\". I think we covered |\n| | answer the question? | 20 | this previously. Do you have anything to |\n| | A.
Well, one of the questions in | 21 | add about potential services in connection |\n| | the SOFA's is payments made in the 90 days | 22 | with this line item that we haven't already |\n| | prior to bankruptcy. I don't know if | 23 | discussed? |\n| 18
19
20
21
22
23
24 | that's necessarily a surprise to anybody | 24 | A.
Not that I can remember. |\n| 25 | but that is usually the starting place for
Page 83 | 25 | Q.
Has Verdolino and Lowey done
Page 85 |\n\n22 (Pages 82 - 85)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|-------------------------------------------------------|----|-----------------------------------------------|\n| 2 | any work in connection with this line item | 2 | assets is on liquidated litigation claims? |\n| 3 | to this date? | 3 | MR. AULET: Objection to form. |\n| 4 | A.
In this case, no. | 4 | A.
If we did, it would be awfully |\n| 5 | Q.
The next -- turning to the next | 5 | small. |\n| 6 | line item is \"assistance with plan | 6 | Q.
Understood. Are you aware of |\n| 7 | development and preparation including | 7 | any draft plans currently being circulated? |\n| 8 | feasibility\". What does this mean? | 8 | MR. AULET: Objection. He's |\n| 9 | A.
Well, in order to have a | 9 | already testified that he hasn't |\n| 10 | successful Chapter 11, you have to confirm | 10 | performed any work on this. So I |\n| 11 | a plan of reorganization or whatever the | 11 | don't see what the relevance is to |\n| 12 | title will be when it's prepared and | 12 | V&L's retention. |\n| 13 | created. It might even be a joint plan for | 13 | MS. ARONSSON: Sure. I'm |\n| 14 | all I know. In those plans, there | 14 | curious though about ongoing work in |\n| 15 | typically is some budgeting because | 15 | connection with this line item. |\n| 16 | sometimes payments to creditors are paid | 16 | MR. AULET: He can answer if |\n| 17 | out over time. We might assist in | 17 | he's doing any current work with it. |\n| 18 | preparing the cash flow projections of | 18 | A.
None. |\n| 19 | receipts and disbursements for some future | 19 | Q.
Turning to -- turning to the |\n| 20 | time period and my -- I'm not a lawyer but | 20 | next line item on the next page, it reads, |\n| 21 | as I understand it, in order to confirm a | 21 | \"general consulting and assistance with any |\n| 22 | Chapter 11, you must prove that the | 22 | other matters and tasks that may arise and |\n| 23 | creditors are getting a better return from | 23 | as may be directed by you or the debtor\". |\n| 24 | the Chapter 11 plan than they would have in | 24 | Is it fair to say this is kind of a |\n| 25 | a Chapter 7 case and that usually requires | 25 | catch-all? |\n| | Page 86 | | Page 88 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | that you -- well, you're going to have | 2 | A.
Yes. It's a catch-all with the |\n| 3 | feasibility and you're going to have -- | 3 | caveat -- this is not my first rodeo -- if, |\n| 4 | what's the other one -- term is slipping my | 4 | for some reason, there's a discreet task |\n| 5 | mind -- I can't remember it but it didn't | 5 | that is going to be required that will be |\n| 6 | list it anyway's. | 6 | comprehensive and costly, we would file a |\n| 7 | Q.
The line item says feasibility | 7 | motion to amend our employment, what would |\n| 8 | and I think you mentioned that as well. | 8 | be covered by the employment but as to -- |\n| 9 | What does feasibility mean? | 9 | you know, for instance, sometimes they get |\n| 10 | A.
You -- the projections is | 10 | a notice from the IRS that requires 15 |\n| 11 | usually the evidence with which to allow | 11 | minutes for someone to respond to. I know |\n| 12 | the Court and other parties in interest to | 12 | little -- little cats and dogs that happen |\n| 13 | determine what the future cash flows will | 13 | that don't happen to fit into something |\n| 14 | be and make their own decision based on | 14 | else, it's a catch-all for the minutiae. |\n| 15 | that as to whether the debtor's plan is | 15 | Not intended to be a catch-all for major |\n| 16 | financially feasible and the Judge | 16 | line items and that's only to protect me. |\n| 17 | obviously has the final determination but | 17 | Q.
Understood. What work or |\n| 18 | usually everyone puts their two cents in. | 18 | analysis has Verdolino performed in |\n| 19 | Q.
What analysis has Verdolino and | 19 | connection with this line item, if any? |\n| 20 | Lowey done to date in connection with this | 20 | A.
None that I know of. |\n| 21 | line item? | 21 | Q.
Are you familiar with a company |\n| 22 | A.
None. | 22 | called Stretto? |\n| 23 | Q.
Would Verdolino and Lowey have | 23 | A.
Yes. |\n| 24 | a function in developing a plan if the | 24 | Q.
What do they do? |\n| 25 | debtor's estate's only source of income or
Page 87 | 25 | A.
I don't know everything that
Page 89 |\n\n23 (Pages 86 - 89)\n\n| | 85 | | |\n|----------|-------------------------------------------------------|----------|-----------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | they do but they do claims agent work and | 2 | MR. AULET: Objection to form. |\n| 3 | other bankruptcy-related work. I don't | 3 | A.
Yes. |\n| 4 | know what their list of services are. I've | 4 | Q.
You mentioned before that you |\n| 5 | hired them myself in cases. I think | 5 | have worked with Stretto in the past? |\n| 6 | they're still working for me on a case or | 6 | A.
Well, they're in the same -- |\n| 7 | two right now in a limited basis. | 7 | some of the same -- well, a couple. One or |\n| 8 | Q.
Are you aware that Stretto was | 8 | two of the same cases that we're in. |\n| 9 | involved in this matter? | 9 | Q.
Do you have an understanding as |\n| 10 | A.
I'm aware that there's a motion | 10 | to whether Stretto could open and maintain |\n| 11 | to employ them, yes. | 11 | a DIP account? |\n| 12 | Q.
Generally, what is your | 12 | A.
No. |\n| 13 | understanding of the scope of work that | 13 | Q.
Do you have an understanding |\n| 14 | Stretto would potentially be employed to | 14 | about whether Stretto could monitor |\n| 15 | do? | 15 | disbursements in connection with a DIP |\n| 16 | A.
I have not read their motion to | 16 | account? |\n| 17 | employ. No idea what their -- | 17 | A.
No. |\n| 18 | MS. ARONSSON: Let's go off the | 18 | Q.
Turning to the books and |\n| 19 | record. Thank you. | 19 | records line item, the seventh bullet |\n| 20 | THE VIDEOGRAPHER: The time is | 20 | point, I'm going to ask you to assume that |\n| 21 | 11:53 a.m. and we are off the record. | 21 | there are 21 professional service providers |\n| 22 | (Whereupon, a brief recess was | 22 | who have received a pre-petition payment in |\n| 23 | taken.) | 23 | the 90 days before filing. I'm also going |\n| 24 | THE VIDEOGRAPHER: The time | 24 | to ask you to assume that Stretto can |\n| 25 | period is 12:22 p.m. We're back on
Page 90 | 25 | provide analysis with respect to those
Page 92 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2
3 | the record.
Q.
Just wrapping up the questions | 2
3 | payments. Why is it necessary for
Verdolino and Lowey to perform these |\n| 4 | related to Exhibit 4. Turning back to the | 4 | duties? |\n| 5 | line item about opening and maintaining the | 5 | MR. AULET: Objection to form. |\n| 6 | DIP account, would you agree that a bank or | 6 | It calls for speculation. |\n| 7 | an escrow agent could open and maintain a | 7 | A.
Most everybody that has half a |\n| 8 | DIP account? | 8 | brain can do that. It's not going to be |\n| 9 | MR. AULET: Objection to form. | 9 | done by me. |\n| 10 | | | |\n| | | | |\n| | A.
I don't have any knowledge of | 10 | MS. ARONSSON: The Court |\n| 11
12 | why they couldn't but I'm certainly not an
expert. | 11
12 | Reporter is going to hand you what is
being marked as Jalbert Exhibit 5. |\n| 13 | Q.
What about monitoring | 13 | (Whereupon, Official Form |\n| 14 | disbursements and effectuating | 14 | 106Sum was marked as Jalbert Exhibit |\n| 15 | disbursements? | 15 | 5 for identification as of this date |\n| 16 | A.
The bank doing it? | 16 | by the Reporter.) |\n| 17 | Q.
Yes. | 17 | MS. ARONSSON: I'll say for the |\n| 18 | A.
I don't think the bank's going | 18 | record, this is a document that has |\n| 19 | to do it. | 19 | been filed as Docket Number 78 in |\n| 20 | Q.
Or an escrow agent. | 20 | this case. |\n| 21 | A.
An escrow agent would have more | 21 | Q.
Do you recognize this document, |\n| 22 | obligation, whatever the escrow agreement | 22 | Mr. Jalbert? |\n| 23 | says. I don't -- | 23 | A.
Yes. |\n| 24 | Q.
But an escrow agent could be | 24 | Q.
What is it? |\n| 25 | employed to perform those duties?
Page 91 | 25 | A.
The first page is the official
Page 93 |\n\n24 (Pages 90 - 93)\n\n| | 85 | | |\n|----------|---------------------------------------------------|----------|--------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | form 106Sum which is the summary of assets | 2 | Q.
Item 58 refers to Line 36? |\n| 3 | and liabilities and certain statistical | 3 | A.
Okay. |\n| 4 | information for the debtor, Ho Wan Kwok. | 4 | Q.
So 36, just up the page, the |\n| 5 | Q.
I think we've discussed earlier | 5 | total amount here is 3,850 dollars. Do you |\n| 6 | that Verdolino and Lowey had a role in | 6 | see that? |\n| 7 | preparing the SOFA and schedule. Is that | 7 | A.
Yes. |\n| 8 | right? | 8 | Q.
So 36 wraps up into one number. |\n| 9 | A.
Yes. | 9 | Part 4 of this filing, is that fair? |\n| 10 | Q.
Verdolino and Lowey had a role | 10 | MR. AULET: Objection to form. |\n| 11 | in preparing this document? | 11 | A.
Well, when you mean this |\n| 12 | A.
Yes. | 12 | filing, are you talking about Part 4 of |\n| 13 | Q.
I just want to walk through | 13 | Schedule A/B. |\n| 14 | this at a high level. The first line item | 14 | Q.
I am, yes. Thank you for the |\n| 15 | is -- item one relates to property. What | 15 | clarification. |\n| 16 | does this line item include? | 16 | A.
I would agree that Line 36 is |\n| 17 | A.
What specific -- A, B or C or | 17 | the sum of Part 4 which starts at question |\n| 18 | all of them? | 18 | 16. |\n| 19 | Q.
Sorry, fair question. 1A. | 19 | Q.
What analysis, if any, did |\n| 20 | A.
Well, it reads \"Schedule A/B | 20 | Verdolino and Lowey perform in connection |\n| 21 | Property official form 106A/B\", question or | 21 | with these line items? |\n| 22 | 1A, \"copy Line 55. Total real estate from | 22 | A.
Whatever we did, we did working |\n| 23 | schedule A/B\". | 23 | with the lawyers. |\n| 24 | Q.
Thank you. And it reads zero? | 24 | Q.
I'm going to ask you to turn to |\n| 25 | A.
Correct. | 25 | Page 3 of the document. |\n| | | | |\n| | Page 94 | | Page 96 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
What analysis, if any, did | 2 | MR. AULET: Just for |\n| 3 | Verdolino and Lowey do to prepare this line | 3 | clarification, every time you're |\n| 4 | item? | 4 | refer to Page 3, you're referring to |\n| 5 | A.
I worked with the lawyers. | 5 | the top numbers? |\n| 6 | Q.
Did you do any independent | 6 | MS. ARONSSON: Yes. I'm |\n| 7 | investigation with respect to the line item | 7 | referring to the docket numbering at |\n| 8 | 1A? | 8 | the top. Page 3 of 23. |\n| 9 | MR. AULET: Objection to form. | 9 | Q.
Starting with Part 1 here, did |\n| 10 | A.
No. | 10 | Verdolino and Lowey perform any work in |\n| 11 | Q.
Turning to 1B, this reads, | 11 | connection with this line item? |\n| 12 | \"total personal property from Schedule A/B\" | 12 | A.
If we did, we did with counsel. |\n| 13 | and I think this refers us to Line 36? | 13 | Q.
In Part 2, Item 3 and 4 |\n| 14 | A.
I would have thought it related | 14 | referring to cars, vans, trucks, etcetera, |\n| 15 | to Line 62. | 15 | watercraft, aircraft, did Verdolino and |\n| 16 | Q.
It does and then 62. Sorry -- | 16 | Lowey perform any work in connection with |\n| 17 | so 62 refers back to 56 to 61. Do you see | 17 | this section? |\n| 18 | that, that's on Page 7 of the PDF? | 18 | A.
All with counsel. |\n| 19 | A.
Lines 56 to 61, is that what | 19 | Q.
So it's fair to say, when you |\n| 20 | you're referring to? | 20 | say you performed work with counsel, you |\n| 21 | Q.
That's right. | 21 | didn't perform any independent |\n| 22
23 | A.
Yep.
Q.
The only item populated in 55 | 22
23 | investigation?
A.
Correct. |\n| 24 | to 61 is Item 58? | 24 | Q.
Part 3, Items 6 through Items |\n| 25 | A.
Correct. | 25 | 15 refer to personal and household items, |\n\n25 (Pages 94 - 97)\n\n85\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|---------------------------------------------|----------|-----------------------------------------------------------|\n| 2 | is that right? | 2 | EXAMINATION BY |\n| 3 | A.
Yes. | 3 | MR. HARBACH: |\n| 4 | Q.
Without walking through each of | 4 | Q.
For the record, this is David |\n| 5 | these, did you perform -- did Verdolino and | 5 | Harbach at O'Melveny, also representing |\n| 6 | Lowey perform any work in connection with | 6 | Pax. I just have a few questions. Sir, I |\n| 7 | Items 6 through 14? | 7 | believe you mentioned earlier that you or |\n| 8 | A.
Nothing -- not with the | 8 | Verdolino and Lowey were involved in |\n| 9 | attorneys. | 9 | helping to prepare the notes for the |\n| 10 | Q.
Just to be clear about your | 10 | schedules that were filed? Have I got that |\n| 11 | role, were you provided information from | 11 | right? |\n| 12 | counsel and you were responsible for | 12 | A.
The specific part of the |\n| 13 | drafting this form or did you rely on | 13 | notes -- |\n| 14 | counsel to draft this form? | 14 | Q.
Yes, sir. The specific notes. |\n| 15 | MR. AULET: Objection to form. | 15 | A.
Not the general -- |\n| 16 | A.
We keypunched into the forms | 16 | Q.
Understood. |\n| 17 | after consultation obviously. | 17 | A.
Yes, I worked with counsel on |\n| 18 | Q.
Did you do anything besides | 18 | that. |\n| 19 | keypunch into the form? | 19 | Q.
The specific notes are -- |\n| 20 | A.
We discussed matters with the | 20 | appear at Document Number 77 on the docket |\n| 21 | attorneys. | 21 | and I don't have an extra copy for you but |\n| 22 | Q.
I'm asking in connection with | 22 | I hope you'll agree that it won't be |\n| 23 | filing the schedule and the SOFA, when you | 23 | necessary. When it comes to questions |\n| 24 | say you communicated with the attorneys, | 24 | about things like electronics and household |\n| 25 | you're talking about Brown Rudnick? | 25 | goods and furnishings, which my colleague |\n| | Page 98 | | Page 100 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | A.
And Melissa Francis and Aaron | 2 | was just asking you about, the specific |\n| 3 | Mitchell. | 3 | notes state, for example, \"numerous items |\n| 4 | Q.
Did you communicate or did | 4 | fitting the personal and household |\n| 5 | Verdolino and Lowey communicate with anyone | 5 | definition are located at the residence and |\n| 6 | else besides the attorneys at Brown | 6 | the apartment\" and then it goes onto say, |\n| 7 | Rudnick, Melissa Francis and Aaron | 7 | \"except as otherwise set forth herein, the |\n| 8 | Mitchell? | 8 | debtor has no legal title to the contents |\n| 9 | A.
No. | 9 | of either the residence or the apartment |\n| 10 | Q.
Were you provided any facts or | 10 | and no court has made any determination |\n| 11 | information from any party when punching in | 11 | that the debtor has any other interests in |\n| 12 | these line items? | 12 | any such items\". My question for you is |\n| 13 | A.
We were informed by facts, lots | 13 | was Verdolino and Lowey at all involved in |\n| 14 | of them from the attorneys and lots of | 14 | making the assessment of whether any of |\n| 15 | discussion. | 15 | these household items belonged to the |\n| 16 | Q.
Was it -- scratch that. The | 16 | debtor? |\n| 17 | information you received, was it oral? | 17 | MR. AULET: I just lodge an |\n| 18 | A.
Some was oral and some was in | 18 | objection to asking him about a |\n| 19 | e-mails, I believe, from counsel. | 19 | document that you're not showing him. |\n| 20 | MR. HARBACH: Do you mind if I | 20 | You can answer if you can. |\n| 21 | ask a couple questions? | 21 | A.
To be clear, are you asking me |\n| 22 | MS. ARONSSON: Sure. | 22 | if I investigated whether the spatulas and |\n| 23 | MR. AULET: I don't have any | 23 | the pots and pans existed and who bought |\n| 24
25 | objection.
MR. HARBACH: Thank you. | 24
25 | them and how much they were and are they at
the house? |\n\n26 (Pages 98 - 101)\n\nPage 102 1 C. JALBERT 2 Q. All I'm asking is whether Verdolino and Lowey had any role in making the judgment call over whether the household items at the residence or the apartment belonged to Mr. Kwok or was that something that was left to the lawyers? 8 MR. AULET: Objection to form. 9 A. We did no investigation. I had no personal knowledge not told to me by Aaron Mitchell, Melissa Francis and Brown Rudnick about the ownership of those. So it wasn't my decision and I didn't investigate but I certainly was party to the conversations regarding that. 16 Q. During those conversations, if one of those people, a lawyer at Brown Rudnick or Melissa -- whose last name I forget -- 20 A. Francis. 21 Q. Francis, thank you. Represented to you that those items do not belong to Mr. Kwok, you just accepted that at face value? 25 A. Correct. Page 103 1 C. JALBERT 2 MR. HARBACH: Okay, thank you. 3 Thank you, Laura. CONTINUED EXAMINATION BY MS. ARONSSON: 6 Q. This is Laura Aronsson from O'Melveny. Just turning back to what we were talking about in connection with the schedule. I think David covered this. So when drafting this, how did you decide whether an item like the iPhone referenced in Line Item 7 or the clothes referenced in Line Item 11 or the family dog referenced Item 13 belonged to Kwok as opposed to another person or entity? 16 A. I was informed by either Melissa Francis or Aaron Mitchell or they informed Brown Rudnick and Brown Rudnick informed us. 20 Q. Is it fair to say that that chain of events that you just described applies to all of the items identified in this schedule? 24 MR. AULET: Objection to form. 25 A. I don't know -- we better go Page 104 1 C. JALBERT item by item if that's what you want to do. I don't know what you're referring to. You know, you got specific lines you're talking about? 6 Q. Sure, that's fair. So in connection with any of the assets identified in the schedule as belonging to Mr. Kwok, you solely relied on the chain of events you previously described, Brown Rudnick received information from Melissa Francis and Aaron Mitchell? 13 MR. AULET: Objection to form. 14 A. No, that's not what I said. I said we heard directly from Melissa Francis or Aaron Mitchell or they informed Brown Rudnick and Brown Rudnick told me that they -- what the answer was from them. There was no one way of communicating. It was fluid situation. We had a very short time to do them but it was not one way or the other. It was, as I said, either and many times the e-mails were with all the attorneys on the e-mail or it was a phone call with a lot of parties and I don't Page 105 1 C. JALBERT remember all of the parties but the source of the information was for us, first, Aaron Mitchell and Melissa Francis in no particular order. Now I don't remember who knew more about what than the other or if they passed information onto Brown Rudnick, who then passed it onto us. Obviously, after they did whatever legal analysis they wanted to do. 11 Q. In preparing these documents, did you ask for any information from Brown Rudnick or Aaron Mitchell or Melissa Francis that you were not given? 15 A. I don't remember asking a question they didn't answer but I didn't investigate anything. 18 Q. I want to turn to Page 16 of this document. So at the bottom of the page, to direct your attention there, Part 2 reads, \"estimate your ongoing monthly expenses\". Were you involved in drafting this section? 24 A. Yes. 25 Q. What was your role -- or\n\n27 (Pages 102 - 105)\n\n| | 85 | | |\n|----------|------------------------------------------------------------------------------|----------|---------------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | scratch that. What was Verdolino and | 2 | operating report is a different report and |\n| 3 | Lowey's role in connection with this | 3 | that's a completely different question than |\n| 4 | section? | 4 | what's on here. |\n| 5 | A.
We had discussions with the | 5 | Q.
Can you explain to me the |\n| 6 | legal team, which is Brown Rudnick team | 6 | difference? |\n| 7 | plus Aaron Mitchell, plus Melissa Francis, | 7 | A.
And I don't remember what |\n| 8 | probably more than one time, probably | 8 | question it is, is it like 4 or 5 or 6E or |\n| 9 | orally, probably in e-mail and it was a | 9 | whatever it is, the request is to report |\n| 10 | discussion. | 10 | the expenses paid by others on the debtor's |\n| 11 | Q.
Turning to the next page, the | 11 | behalf. That's not what this asks. So in |\n| 12 | estimated monthly operating expenses reads | 12 | the schedule, we listed some funds and we |\n| 13 | zero. Is that fair? | 13 | will, going forward, be listing and |\n| 14 | A.
Yes. | 14 | reporting, as required by the MOR, the |\n| 15 | Q.
Did you anticipate the debtor's | 15 | expenses paid by others on behalf of the |\n| 16 | monthly operating expenses to remain zero | 16 | debtor which is again different from what |\n| 17 | after this point? | 17 | this asks. |\n| 18 | MR. AULET: Objection to form. | 18 | Q.
Focusing on what this asks, |\n| 19 | A.
It certainly was discussed with | 19 | it's your understanding that the debtor's |\n| 20 | the attorneys. I don't think it's a | 20 | ongoing monthly expenses is zero? |\n| 21 | secret. There was lots of discussion | 21 | MR. AULET: Objection to form. |\n| 22 | yesterday. So my expectation is yes, as to | 22 | A.
The debtor's payment of the |\n| 23 | his expenses, his payment of his expenses | 23 | ongoing expenses is zero. |\n| 24 | is going to remain I think zero. | 24 | Q.
You did no investigation into |\n| 25 | Q.
I think you said his -- his | 25 | whether that is correct? |\n| | | | |\n| | Page 106 | | Page 108 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | expenses. In your view, what does his | 2 | A.
Correct. |\n| 3 | expenses cover? | 3 | Q.
Turning just to the Excel |\n| 4 | A.
There's a whole list of them | 4 | sheets at the end of this document, |\n| 5 | here. You want to go down them? It looks | 5 | starting just broadly, was Verdolino and |\n| 6 | like about 30 of them. Real estate taxes, | 6 | Lowey involved in preparing these |\n| 7 | property and homeowners and renters' | 7 | documents? |\n| 8 | insurance, home maintenance repair and | 8 | A.
Well, we were certainly |\n| 9 | upkeep expenses, home ownership association | 9 | involved with others, yes. |\n| 10 | and condo dues. Don't even know if those | 10 | Q.
What -- generally, what work |\n| 11 | are applicable. Electricity, heat and | 11 | did Verdolino and Lowey do in connection |\n| 12 | natural gas. Want me to keep going? | 12 | with these documents? |\n| 13 | Q.
So we can just agree that Items | 13 | A.
Reviewed them for |\n| 14 | 4 through 21 would include monthly | 14 | reasonableness, assisted in putting them in |\n| 15 | expenses? | 15 | a form that would normally be seen in a |\n| 16 | A.
Again, as it relates to him | 16 | SOFA and schedule. I think some of this |\n| 17 | paying them, I would agree. My | 17 | was uploaded into the actual Schedule F |\n| 18 | understanding is they're going to remain | 18 | because I think Schedule F -- well, maybe |\n| 19 | zero. | 19 | it doesn't. I don't know. I don't |\n| 20
21 | Q.
So this -- the analysis
contained in this document is separate from | 20
21 | remember whether this was uploaded or not
but it could be. So that -- so it starts |\n| 22 | the monthly operating report, the reports | 22 | with D. So all of these, we worked with |\n| 23 | that you, Verdolino, draft in connection | 23 | the attorneys and that's again, all three, |\n| 24 | with this case? | 24 | the Brown Rudnick team, Aaron Mitchell and |\n| 25 | A.
Correct, because the monthly | 25 | Melissa Francis. |\n\n28 (Pages 106 - 109)\n\nPage 110 1 C. JALBERT 2 Q. I think you said the phrase reviewed for reasonableness. What do you mean by that? 5 A. Well, if we had anything to compare information to, we compared it or -- or if we had a question, we asked a question of the lawyers. I don't remember off hand what those were. 10 Q. Can you think generally of any issues that you investigated in connection with preparing these? 13 A. I'm sure on a couple of them, we wanted the make sure that -- that there wasn't a missing digit or an extra digit so I'm sure someone from my team walked through with someone, probably either Melissa or Aaron, just as a double check that it's what -- what the number on the form was the number that they intended. There wasn't, in there someplace, a human error. 23 Q. Can you think of anything else specific that you investigated? 25 A. We did not investigate. Page 111 1 C. JALBERT 2 MS. ARONSSON: The Court 3 Reporter is going to hand you what's 4 being marked as Jalbert Exhibit 6. 5 This is a document filed in this case 6 as Docket 77. 7 (Whereupon, Global Notes was 8 marked as Jalbert Exhibit 6 for 9 identification as of this date by the 10 Reporter.) 11 Q. Do you recognize this document? 12 A. Yes. 13 Q. What is it? 14 A. The Global Notes and Statements of Limitations Methodology and Disclaimers Regarding the Debtor's Schedules of Assets and Liabilities and Statement of Financial Affairs and the debtor is Ho Wan Kwok. 19 Q. And this is a specific line item that Verdolino and Lowey's proposed retention relates to? 22 MR. AULET: Objection to form. 23 A. Can I go back and take a look? I don't know what the global notes are listed or not but these are part and parcel Page 112 1 C. JALBERT to the SOFA's and schedules. So it would be part of the first bullet, \"assistance with preparation of the statement of financial affairs and schedules and all support thereto and any amendments, if necessary\". 8 Q. What was Verdolino and Lowey's role in preparing this document? 10 A. Well, we certainly assisted in drafting. We assisted in reviewing, particularly the specific notes but there was -- there was a lot of back and forth and a lot of work between the Brown Rudnick law firm, Aaron Mitchell, Melissa Francis and Verdolino and Lowey, both -- all three at Verdolino and Lowey, Matt Flynn, Mary Jo Schindler and myself. 19 Q. Just to understand, what specific work did Verdolino and Lowey do in connection with preparing this document? 22 MR. AULET: Objection to form. 23 A. Well, like I said, we had numerous e-mails, we reviewed everything, we made comments. We might have drafted a Page 113 1 C. JALBERT paragraph here or a paragraph there. I think we assisted the group in making sure the references, amongst the notes and amongst the questions and the SOFA's and amongst the schedules to the extent they were interrelated, that the references were appropriate. We made sure that the writings were the facts as we knew them. Didn't investigate but we had lots of discussions and we made sure that what was represented here was our memories. 13 Q. Thank you. Turning to Page 4, Question 1 in the middle of the page, asks \"do you own or have any legal or equitable interest in any residence, building, land or similar property\". The answer in Item 1, below it, reads, \"the debtor has use and occupancy of real estate located at 373 Taconic Road, Greenwich, Connecticut\". Do you have any understanding as to why the use and occupancy of certain real estate is relevant to this filing? 24 MR. AULET: Objection to form. 25 A. Well, I'm not a lawyer but\n\n29 (Pages 110 - 113)\n\n| | 85 | | |\n|----------|--------------------------------------------------------------------------|----------|----------------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Schedule A is I thought real property that | 2 | Haven on Wednesday for the 341 meeting but |\n| 3 | was owned by the debtor. I would have to | 3 | I don't know -- I know it's a valuable car. |\n| 4 | go back and confirm that but real estate. | 4 | I don't know what the name is and I don't |\n| 5 | So it would be -- he's alive. He resides | 5 | know who owns them. I know the debtor -- |\n| 6 | in a residence and I'm presuming this is | 6 | just as this says, the debtor has use. |\n| 7 | the appropriate legal description of the | 7 | Q.
So beyond what this says here |\n| 8 | facts and circumstances of his living in | 8 | and your previous answer, do you have |\n| 9 | that residence. | 9 | anymore information about the vehicles that |\n| 10 | Q.
Again, no independent | 10 | the debtor has use of? |\n| 11 | investigations into this? | 11 | A.
No. |\n| 12 | A.
Correct. | 12 | Q.
Did you witness the debtor |\n| 13 | Q.
Did you perform any evaluation | 13 | using any luxury vehicles at any time? |\n| 14 | of the residences listed in Question 1? | 14 | A.
I don't know what you mean by |\n| 15 | A.
No. | 15 | using but he got out of one in New Haven on |\n| 16 | Q.
The second bullet refers to an | 16 | Wednesday. |\n| 17 | apartment in the Sherry Netherland Hotel? | 17 | Q.
Do you know what kind of car it |\n| 18 | A.
Yes. | 18 | was? |\n| 19 | Q.
Did you draft this section? | 19 | A.
I don't remember. |\n| 20 | A.
Did I draft it? I doubt it. I | 20 | Q.
Is this -- strike that. Is -- |\n| 21 | might have reviewed it. I might have had | 21 | is the answer to Question 3 relevant to the |\n| 22 | input in something but this is not my | 22 | preparation of monthly operating reports? |\n| 23 | language. | 23 | A.
Probably, yes. |\n| 24 | Q.
Are you aware that the entity | 24 | Q.
Why? |\n| 25 | holding the legal title to the Sherry | 25 | A.
Because I imagine there's a |\n| | Page 114 | | Page 116 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Netherland apartment is in bankruptcy? | 2 | cost associated with those vehicles being |\n| 3 | A.
Well, I know there's a Chapter | 3 | provided for his use and again, I don't |\n| 4 | 11 going on. Exactly what's in Chapter 11 | 4 | remember exactly what the question is, 4, 5 |\n| 5 | and who owns what, I have not confirmed or | 5 | or 6, like E, where the rules say to report |\n| 6 | made an investigation but generally | 6 | expenses made by third-parties on behalf of |\n| 7 | speaking, I understand that that apartment | 7 | the debtor. Well, I'm thinking the use of |\n| 8 | is somehow in Chapter 11 in New York. | 8 | the vehicles -- you know, I don't know if |\n| 9 | Q.
Any involvement in those | 9 | there's a car payment on it, gasoline, |\n| 10 | proceedings in New York? | 10 | insurance, I don't know but something might |\n| 11 | A.
No. | 11 | be in there. |\n| 12 | Q.
Turning to the next page, | 12 | Q.
What about the purchase of the |\n| 13 | Question 3 asks for interests, broadly | 13 | vehicle itself whenever it was purchased, |\n| 14 | speaking, in any vehicles. The response | 14 | is that relevant to the monthly operating |\n| 15 | reads that \"the debtor has use of | 15 | report? |\n| 16 | automobiles including luxury automobiles | 16 | A.
Well, monthly operating reports |\n| 17 | and motorcycles\". Did you do any | 17 | are usually a disbursement in a particular |\n| 18 | investigation into this analysis? | 18 | time period. I imagine if they've bought |\n| 19 | A.
No. | 19 | one of those cars during the pendency, |\n| 20
21 | Q.
Do you have any understanding
of what vehicles the debtor uses? | 20
21 | maybe it shows up. I don't know. On the
other hand, you could make an argument that |\n| 22 | A.
Only from my memory, the -- he | 22 | the use of the vehicle is not the same |\n| 23 | has access to a luxury vehicle and I think | 23 | thing as buying the vehicle because maybe |\n| 24 | there's a vehicle that his security travels | 24 | other people use it too. So you would have |\n| 25 | in. As a matter of fact, they were in New
Page 115 | 25 | to find a way of allocating the cost.
Page 117 |\n\n30 (Pages 114 - 117)\n\n| | 85 | | |\n|----------|---------------------------------------------------------|----------|-----------------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
Does that answer apply to the | 2 | A.
No. |\n| 3 | Question 1 about residences as well? | 3 | Q.
Turning to Page 8, Question 26 |\n| 4 | MR. AULET: Objection to form. | 4 | asks for patents, copyrights, trademarks, |\n| 5 | A.
The debtor resides in a | 5 | etcetera. The answer refers to |\n| 6 | particular residence. They're -- the only | 6 | unregistered copyrights and other |\n| 7 | people there that I know of, except for a | 7 | intellectual property interest in music and |\n| 8 | maid that comes in and security and | 8 | videos posted to various platforms. What |\n| 9 | possibly visits from family. So I imagine | 9 | is this referring to? |\n| 10 | the cost of the residence would be on that | 10 | A.
The whole thing? |\n| 11 | so -- that monthly operating report in some | 11 | Q.
Yes. |\n| 12 | amount and I think I -- I was a proponent | 12 | A.
The Question 26 refers to |\n| 13 | of 50 percent of that cost would be on | 13 | various intellectual property patents, |\n| 14 | behalf of the debtor because the spouse | 14 | copyrights, trademarks, trade secrets and |\n| 15 | lives there too and I didn't count the kids | 15 | intellectual property. The debtor -- I'll |\n| 16 | because they only came to visit the debtor. | 16 | just read it to you. \"The debtor has |\n| 17 | So I kind of ascribed more to the mother | 17 | possible unregistered copyrights and other |\n| 18 | and father and split the cost but there's | 18 | intellectual property interest in music and |\n| 19 | no home purchase in there. There's no -- | 19 | videos posted to various digital and media |\n| 20 | again, it's what you pay in that current | 20 | platforms such as YouTube, GTV, Twitter\" |\n| 21 | month. So I'm assuming they're telling -- | 21 | and -- I don't even know, GETTR, whatever |\n| 22 | we're going to be disclosing what is paid | 22 | that is. \"The debtor ascribes no value to |\n| 23 | in that particular time frame on behalf of | 23 | his social media assets and has made no |\n| 24 | the debtor on the various categories, the | 24 | attempts to monetize his social media |\n| 25 | vehicles, the security, the home -- | 25 | presence\". |\n| | Page 118 | | Page 120 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
Thank you -- | 2 | Q.
Beyond what's written on the |\n| 3 | A.
Food. | 3 | page, do you have any understanding of what |\n| 4 | Q.
Thank you. Question 4 refers | 4 | this refers to? |\n| 5 | to watercraft, aircraft, motor homes and | 5 | A.
No. |\n| 6 | the answer references previous access to | 6 | Q.
The second sentence notes that |\n| 7 | the use of a yacht named the Lady May. Do | 7 | the debtor ascribes no value to these |\n| 8 | you have any -- beyond what's written on | 8 | items, do you see that? |\n| 9 | this page, do you have any understanding of | 9 | A.
Yep. |\n| 10 | Mr. Kwok's interest the Lady May? | 10 | Q.
You performed no valuation of |\n| 11 | A.
Nothing that's not printed on | 11 | these items in connection with your work? |\n| 12 | this page. | 12 | A.
Correct. |\n| 13 | Q.
Did you do any independent | 13 | Q.
Do you know if any valuation |\n| 14 | investigation into this? | 14 | was performed? |\n| 15 | A.
No. | 15 | A.
None to my knowledge. |\n| 16 | Q.
Items 6 and 7, household goods | 16 | Q.
Question 31 asks for interest |\n| 17 | and electronics. I think we covered that | 17 | and insurance policies. The answer refers |\n| 18 | previously. In connection with Items 6, | 18 | to his spouse's health insurance policy |\n| 19 | household goods through Questions 17 on | 19 | which has no cash value. Do you see that? |\n| 20 | this page -- so just for clarity, it's | 20 | A.
Yes. |\n| 21 | Questions 6, 7, 8, 9, 11, 17. Did you do | 21 | Q.
Is it standard practice that a |\n| 22 | any investigation as to what -- as to | 22 | health insurance policy has no cash value? |\n| 23 | whether the items referenced in here belong | 23 | A.
I've never seen a situation |\n| 24
25 | to Mr. Kwok versus some other third-party
or entity? | 24
25 | where a health insurance policy has a cash
value except for to the beneficiary of -- |\n\n31 (Pages 118 - 121)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|---------------------------------------------|----|---------------------------------------------------|\n| 2 | if you have a health insurance plan, it has | 2 | Rudnick, Aaron Mitchell and Melissa Francis |\n| 3 | a lot of value to you when you go to the | 3 | to inform you of how he might benefit from |\n| 4 | hospital and it pays the bills for you. | 4 | things like his like his Mar-a-Lago |\n| 5 | There's not an independent value to a | 5 | membership in connection with drafting the |\n| 6 | third-party that you can sell. | 6 | monthly operating report? |\n| 7 | Q.
Do you have any knowledge about | 7 | A.
I certainly would listen to |\n| 8 | the health insurance policy that the debtor | 8 | counsel on that for sure. |\n| 9 | has currently? | 9 | Q.
But Verdolino and Lowey |\n| 10 | A.
No. | 10 | wouldn't endeavor to seek out information |\n| 11 | Q.
Question 53 asks for property | 11 | about these monthly expenses -- |\n| 12 | of the kind not listed and the answer | 12 | A.
Well, we're going to seek out |\n| 13 | refers to his membership at Mar-a-Lago Club | 13 | and we're going to point to the question |\n| 14 | in Palm Beach. Is this the type of thing | 14 | and we're going to ask for information |\n| 15 | that Verdolino and Lowey would include on a | 15 | that's responsive to that. I don't have |\n| 16 | monthly operating report if Mr. Kwok, the | 16 | access to the information. We don't |\n| 17 | debtor, used the membership? | 17 | investigate. I'm not going to keep track |\n| 18 | MR. AULET: Objection to form. | 18 | of where the debtor goes or doesn't go. So |\n| 19 | A.
I would have to use conjecture. | 19 | someone would need to tell us the |\n| 20 | Q.
Go ahead. | 20 | information. We would then review it but |\n| 21 | A.
Well, the first monthly | 21 | I -- I think that Mar-a-Lago thing, at |\n| 22 | operating report was filed in February. I | 22 | least for the foreseeable future, is not an |\n| 23 | don't know whether he went down there or | 23 | issue but if it becomes an issue, someone |\n| 24 | not. I don't know if he went down there in | 24 | will tell me. |\n| 25 | March. If he -- if he went there, I | 25 | Q.
Turning to Page 11, Schedule I, |\n| | Page 122 | | Page 124 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | imagine there would be travel expenses. I | 2 | the second to last sentence here and it's |\n| 3 | don't know whether there would be a fee for | 3 | that \"the debtor plans to amend Form 122B |\n| 4 | the golf and maybe he had lunch. So I | 4 | filed on February 15th, 2022 in which |\n| 5 | imagine if he physically went there and | 5 | debtor erroneously claimed monthly income |\n| 6 | used it, there would be -- there might be | 6 | of \\$19,488\". Do you see that? |\n| 7 | -- there would be something in the monthly | 7 | A.
Yes. |\n| 8 | operating report but if he stays where I | 8 | Q.
Do you know what that refers |\n| 9 | think he's going to stay, in Greenwich | 9 | to? |\n| 10 | where he's safe, it's not going to be | 10 | A.
Yes. |\n| 11 | relevant. | 11 | Q.
What is it? |\n| 12 | Q.
What is your basis for thinking | 12 | A.
The debtor inadvertently or |\n| 13 | he's going to stay where he is in | 13 | accidently -- I don't know what the term |\n| 14 | Greenwich? | 14 | would be -- erroneously filed a Form 122B. |\n| 15 | A.
I listened to the 341 meeting | 15 | It included \\$19,488 dollars which met -- |\n| 16 | yesterday -- excuse me, Wednesday. | 16 | the form met for the monthly income, I |\n| 17 | Q.
Besides the knowledge gathered | 17 | think the review by the lawyers was that's |\n| 18 | from that hearing on Wednesday, the 341 | 18 | incorrect and so they -- the debtor filed |\n| 19 | hearing, do you have any independent | 19 | an amended 122B or at least intended to -- |\n| 20 | knowledge about the debtor's expected | 20 | I don't know if it's done yet or not -- |\n| 21 | travel or location? | 21 | excluding that income. |\n| 22 | A.
I have no knowledge whatsoever | 22 | Q.
Did Verdolino and Lowey perform |\n| 23 | of where he's going to be at any point in | 23 | any work in connection with that erroneous |\n| | | | |\n| 24 | time. | 24 | inclusion? |\n| 25 | Q.
Would you rely on Brown
Page 123 | 25 | A.
I'm sure anything we did was in
Page 125 |\n\n32 (Pages 122 - 125)\n\nPage 126 1 C. JALBERT 2 consultation with the lawyers. 3 MR. AULET: Objection to form. 4 Sorry. 5 Q. Turning to Page 13, Question 16 6 refers to a retainer of 500 thousand for 7 Brown Rudnick and then refers to one 8 million dollars from Lamp Capital. Do you 9 have any knowledge of that transaction 10 outside of what's written on the page? 11 A. I think there was discussion of 12 it yesterday -- excuse me, on Wednesday at 13 the 341 meeting and I think I saw a draft 14 of Brown Rudnick's retention papers -- I 15 think I did where I thought something was 16 mentioned in there. 17 Q. Do you recall what that was? 18 A. No. Something along the lines 19 of what's right here. 20 Q. Do you know what Lamp Capital 21 LLC is? 22 A. An entity owned by someone that 23 is not the debtor. 24 Q. Do you have any idea who it is 25 owned by? Page 127 1 C. JALBERT 2 A. Only a guess. 3 Q. Can you tell me -- I guess you 4 don't need to speculate. Do you have any 5 information that -- about what informs your 6 guess? 7 MR. AULET: Objection to form. 8 A. My memory was there was a lot 9 being talked about but my memory was 10 something was said during the 341 meeting 11 but it is very -- I was very back of the 12 room, as you know, and it was very hard for 13 me to hear the English version from the 14 interpreter. So I can't be sure but I 15 thought I heard something that discussed 16 who owned Lamp. 17 Q. Outside of what you heard at 18 the 341 hearing and this other document 19 that you remember seeing, do you have any 20 knowledge about Lamp or its operations? 21 A. No. 22 Q. The next item, Question 18 23 refers to a litigation funding agreement 24 dated November 8th, 2021. Have you seen 25 that agreement? Page 128 1 C. JALBERT 2 A. There are actually five of them 3 I think. They're listed in Schedule D. I 4 don't recall whether I actually saw them or 5 not. I think they were briefly described 6 to me at a minimum by lawyers. 7 Q. Any independent knowledge of 8 those agreements besides -- 9 A. No. 10 Q. Did Verdolino and Lowey do any 11 other investigation in connection with the 12 assets we've talked about that we didn't 13 cover? 14 A. No. 15 Q. Those five litigation 16 agreements we talked about -- 17 A. The litigation funding 18 agreements? 19 Q. Yes. Thank you. Have you seen 20 them before? 21 A. Not to my knowledge. 22 MS. ARONSSON: The Court 23 Reporter is going to hand you what's 24 being marked as Jalbert Exhibit 7. 25 This is a document produced in this Page 129 1 C. JALBERT 2 matter with the Bates stamp Kwok 3 00001752. 4 MR. AULET: Just for the 5 record, it's two separate documents 6 so we should make sure -- 7 MS. ARONSSON: I'll represent 8 that this is a family of documents, 9 an e-mail and an attachment. 10 (Whereupon, E-mail Chain was 11 marked as Jalbert Exhibit 7 for 12 identification as of this date by the 13 Reporter.) 14 Q. Mr. Jalbert, I understand 15 you're not on this e-mail. I'm just going 16 to ask you some basic questions about it. 17 This is an e-mail between a redacted 18 person, Aaron Mitchell, Matt Flynn and 19 Melissa Francis. Matt Flynn is your 20 colleague. We've talked about the other 21 folks. The attachment is a summary of 22 living expenses from the period February 23 15th to 28th. First, I'm going to ask who 24 is this e-mail from? 25 MR. AULET: And I will object\n\n33 (Pages 126 - 129)\n\n| | 1
C. JALBERT | 1 | C. JALBERT |\n|----|---------------------------------------------|----|--------------------------------------------------------|\n| | 2
and direct him the Witness to answer | 2 | Q.
Is this the monthly operating |\n| | 3
for the same reasons that we | 3 | report filing that we've been discussing |\n| | 4
discussed previously on the record. | 4 | that you've been involved in preparing? |\n| | 5
MS. ARONSSON: And we'll | 5 | A.
Looks like it, yes. |\n| | 6
continue to dispute the redaction | 6 | Q.
Turning to the filing 120-1, |\n| | 7
here. | 7 | the separate loose page, these line items |\n| | 8
Q.
Turning to the attachment, this | 8 | here, can you just explain broadly what |\n| 9 | summary of expenses, this was provided by a | 9 | they are at the bottom? What does the |\n| 10 | person -- the unknown person in the top | 10 | total reflect? |\n| 11 | e-mail, is that right? | 11 | MR. AULET: Objection to form. |\n| 12 | A.
Yes. | 12 | A.
You're referring to the |\n| 13 | Q.
Is it fair to say that this is | 13 | \\$109,827.12? |\n| 14 | the starting point for Verdolino's monthly | 14 | Q.
Yes. |\n| 15 | operating report draft? | 15 | A.
I'm trying to see who made the |\n| 16 | MR. AULET: Objection to form. | 16 | payments but inadvertently, the family, on |\n| 17 | A.
As to the one particular | 17 | behalf of the debtor, on February 16th, the |\n| 18 | question, yes. | 18 | day after the filing, made these two |\n| 19 | Q.
Sorry. What do you mean? | 19 | payments on pre-petition amounts. So this |\n| 20 | A.
This answers one question on | 20 | was, in an abundance of caution, in the 161 |\n| 21 | the monthly operating report and again, I | 21 | thousand dollars that was shown on Part 1, |\n| 22 | don't remember off hand exactly which one | 22 | Number E, this 109 thousand dollars is |\n| 23 | it is but something, 4, 5, 6E. The funds | 23 | included in the 161,323. So we were -- the |\n| 24 | paid by third-parties on behalf of the | 24 | lawyers felt it was important to supplement |\n| 25 | debtor. This is the first pass. | 25 | the monthly operating report with that |\n| | Page 130 | | Page 132 |\n| | 1
C. JALBERT | 1 | C. JALBERT |\n| | 2
MS. ARONSSON: McKenzie, Tab | 2 | information that this was really a |\n| | 3
19. | 3 | pre-petition payment paid post-petition. |\n| | 4
THE WITNESS: Are you done? | 4 | Q.
Understood. Thank you. So the |\n| | 5
MS. ARONSSON: No. | 5 | total expenses \\$161,323 here, if we |\n| | 6
MR. AULET: Should we have the | 6 | subtract from that, the total inadvertent |\n| | 7
back up marked as a separate exhibit | 7 | payments is \\$109,827. What does that |\n| | 8
or -- | 8 | amount reflect? |\n| | 9
MS. ARONSSON: I typically mark | 9 | A.
The amount of the payments that |\n| 10 | them as one. | 10 | weren't these two payments that were made |\n| 11 | MR. AULET: Okay. | 11 | in the period from February 15th to |\n| 12 | THE WITNESS: We'll put them | 12 | February 28th by third-parties on behalf of |\n| 13 | together again and eliminate the blue | 13 | the debtor. |\n| 14 | sheet. | 14 | Q.
Would that be reflected in the |\n| 15 | (Whereupon, E-mail Chain was | 15 | final version of the living expenses sheet |\n| 16 | | | that we looked at on Exhibit Number 7? |\n| | marked as Jalbert Exhibit 8 for | 16 | |\n| | 17
identification as of this date by the | 17 | A.
Yes. |\n| 18 | Reporter.) | 18 | MR. AULET: Objection to form. |\n| 19 | Q.
The Court Reporter is going to | 19 | Q.
Is anything else included in |\n| 20 | hand you what's being marked as Jalbert | 20 | that number, to your knowledge? |\n| 21 | Exhibit 8. | 21 | A.
Well, inadvertently, yes. We |\n| 22 | A.
Have you given it to her yet? | 22 | found out that whoever created the form on |\n| 23 | MS. ARONSSON: This is a | 23 | the security total dollars, whatever the |\n| 24 | document filed in this case as Docket | 24 | final total dollars were, there was a |\n| 25 | 120 and document 120-1.
Page 131 | 25 | payment made February 10 pre-petition that
Page 133 |\n\n85\n\n34 (Pages 130 - 133)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|------------------------------------------------------------------------------------------|----------|---------------------------------------------------------------------------------------|\n| 2 | was inadvertently included in the payments | 2 | that the categories were properly described |\n| 3 | from February 15th to 28th. So that will | 3 | because this is not nearly final. This -- |\n| 4 | be corrected on the next operating report. | 4 | there were some errors and we also worked |\n| 5 | Q.
So included in this operating | 5 | with counsel and others in trying to figure |\n| 6 | report is the two inadvertent payments to | 6 | out what the percentage of the monies that |\n| 7 | the law firms identified on Exhibit 8? | 7 | were paid in Column C multiplied by a |\n| 8 | A.
Yes, correct. | 8 | distribution percentage to arrive at the |\n| 9 | Q.
The monthly operating living | 9 | total. We worked with the preparer to make |\n| 10 | expenses that we've talked about and then | 10 | sure that the descriptions on the schedule |\n| 11 | this other payment that you said would be | 11 | were accurate. We tried to confirm the |\n| 12 | corrected, is that right? | 12 | numbers were accurate. We couldn't get the |\n| 13 | A.
It's included in the 161. | 13 | information in time to be able to do that |\n| 14 | We'll be pulling that out when we do the | 14 | but then we looked at the distribution |\n| 15 | March -- so the way the form works usually | 15 | percentages using our judgment in working |\n| 16 | is you have payments paid currently and | 16 | with the lawyers. |\n| 17 | cumulative. We will take that small amount | 17 | Q.
Looking at this draft, living |\n| 18 | of money out of the cumulative so as to | 18 | expense chart in Exhibit 7, there are seven |\n| 19 | have the correct number going forward. | 19 | line items. Is that right? |\n| 20 | Q.
So is it fair to say that | 20 | A.
Yes. |\n| 21 | Verdolino and Lowey's role in connection | 21 | Q.
Is it fair to say that |\n| 22 | with these inadvertent payments was to kind | 22 | Verdolino and Lowey crosschecked the names |\n| 23 | of double check the amounts included in the | 23 | of the categories to ensure that they |\n| 24 | monthly operating report? | 24 | accurately depicted the expenses contained |\n| 25 | A.
We tried but given the timing
Page 134 | 25 | in those line items?
Page 136 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | of when the information became available | 2 | A.
We did the best we could, yes. |\n| 3 | and when the form had to be filed, there | 3 | Q.
What more information would |\n| 4 | was a miscommunication with the preparer of | 4 | have been helpful to help you get to that |\n| 5 | the schedule that will be rectified. | 5 | determination? |\n| 6 | Q.
Who's the preparer of the | 6 | A.
If we could have seen what |\n| 7 | schedule? | 7 | the -- what the actual payees and |\n| 8 | A.
I can't tell you. | 8 | disbursements were, it probably would have |\n| 9 | Q.
What schedule are you referring | 9 | helped us with the categorization. |\n| 10 | to, this document here, the monthly | 10 | Q.
But you didn't receive that? |\n| 11 | operating report, Exhibit 8? | 11 | A.
Not -- not at that time, no. |\n| 12 | A.
This thing (indicating). | 12 | Q.
Is the extent of information |\n| 13 | Q.
So the number 161 here refers | 13 | you received regarding these line items |\n| 14 | to this spreadsheet in Exhibit 7 as | 14 | included in this chart here? |\n| 15 | reflected with your edits, with Verdolino | 15 | A.
As of the date that we made |\n| 16 | and Lowey's edits? | 16 | available all the -- I'm sure there's an |\n| 17 | A.
The 161 is the sum of the final | 17 | updated version because this doesn't tie to |\n| 18 | number from Exhibit 8 plus the 109. | 18 | here (indicating) and then we -- long after |\n| 19 | Q.
What work did Verdolino and | 19 | we produced the information for -- for this |\n| 20 | Lowey do in connection with getting to the | 20 | deposition, there's been continuing ongoing |\n| 21 | final numbers? | 21 | discussions because we're getting ready to |\n| 22 | A.
We worked with counsel and | 22 | file -- excuse me, the March MOR in April. |\n| 23 | Aaron Mitchell and Melissa Francis trying | 23 | Q.
We'll turn to the -- what I |\n| 24
25 | to review -- we didn't have details but we
were trying to ask questions and make sure | 24
25 | think is the final version but we talked
about the categories, the amount you said |\n\n35 (Pages 134 - 137)\n\nPage 138 1 C. JALBERT 2 that, at the time of this filing, you did 3 not have information to be able to verify 4 the amounts attributed to each category. 5 Is that right? 6 A. Yes. 7 Q. What information would have 8 been helpful for you to cross check those 9 amounts? 10 A. Like I said, the name of the 11 payee, a description of what the service 12 was and the amount of the funds. 13 Q. The percentage distribution, 14 what does that mean? 15 A. The -- so for instance, 16 security was, in this sheet, \\$43,655.44. 17 The drafter of this and anyone that he 18 consulted with or she consulted with was 40 19 percent. Amongst talking with our team and 20 with the lawyer team, we thought that that 21 probably should be one hundred percent 22 because the only reason -- the security is 23 entirely related to Mr. Kwok and his 24 safety. There wouldn't be security if the 25 wife and the kids or others at the Page 139 1 C. JALBERT 2 compound, if it weren't for Mr. Kwok. So 3 we proposed changing and I think that did 4 get changed to a hundred percent. 5 Q. In revising these percentage 6 distributions, did you rely entirely on 7 information received from Brown Rudnick and 8 Aaron Mitchell and Melissa Francis and this 9 undisclosed person? 10 A. The first pass was the 11 undisclosed person. After we got this 12 information from the undisclosed person, 13 most of the discussion was between our 14 firm, my firm and the lawyer -- lawyers. 15 How long is this is going to go? Because 16 if it's going to go a bit, now I would like 17 to use the restroom. I'll be fast. 18 MS. ARONSSON: We can take a 19 break. We'll go off the record. 20 THE VIDEOGRAPHER: The time is 21 1:22 p.m. We're off the record. 22 (Whereupon, a short recess was 23 taken and upon resuming, E-mail Chain 24 was marked as Jalbert Exhibit 9 for 25 identification as of this date by the Page 140 1 C. JALBERT 2 Reporter.) 3 THE VIDEOGRAPHER: The time is 4 1:28 p.m. We're back on the record. 5 You may proceed. 6 Q. I think you have received 7 what's been marked as Jalbert Exhibit 9. 8 This bears the Bates Kwok 00001684. Do you 9 recognize this document? 10 A. Yes. 11 Q. Turning to the attachment, to 12 your knowledge, is this the final version 13 of the living expenses for the period 14 February 15th to February 28th? 15 A. I think it is. 16 Q. I'll represent, if you add 17 \\$51,495.67 plus the 109 thousand -- 18 A. 161. 19 Q. So we're on the same page, this 20 is the final version? 21 A. Yes. 22 Q. Does this final version reflect 23 Verdolino and Lowey's edits on the initial 24 draft provided by an unknown person? 25 A. Well, it's certainly -- as you Page 141 1 C. JALBERT 2 can see from the e-mail, we made 3 suggestions but counsel clearly reviewed 4 and assisted with the final decision and 5 I'm sure they also checked with the debtor. 6 I did not. 7 Q. So just walking through these 8 five suggestions, why did you increase the 9 meals to 50 percent or why did you 10 recommend increasing the meals to 50 11 percent? 12 A. Because there's a husband and a 13 wife and one hundred percent divided by two 14 is by 50 percent. 15 Q. Do you have any understanding 16 as to why the draft had allocated the 17 numbers in the way it had in Exhibit 7? 18 MR. AULET: Objection to form. 19 A. So I think what the creator of 20 the initial -- my memory is the creator of 21 the initial document took into 22 consideration that occasionally, the 23 debtor's daughter and maybe one or two 24 other people occasionally showed up and so 25 I think they ascribed some of the cost to 85\n\n36 (Pages 138 - 141)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|-------------------------------------------------|----|---------------------------------------------|\n| 2 | those people but our feeling in | 2 | to ascribe the one hundred percent of the |\n| 3 | consultation with the attorneys was that | 3 | cost to the debtor is -- means that all |\n| 4 | the only reason those people are there is | 4 | that costs -- we could have left it at 30 |\n| 5 | they're coming to visit the debtor and | 5 | percent and probably made it a callable |\n| 6 | that's why they incurred the cost. So I | 6 | argument of why it could be 30 percent. We |\n| 7 | thought they should put 50 percent to the | 7 | wanted to go with -- I think part of the |\n| 8 | husband and 50 percent to the wife and | 8 | final reasoning amongst the group was that |\n| 9 | that's how we got the 50 percent. | 9 | it's conservative to report all of it on |\n| 10 | Q.
Besides what you just described | 10 | the debtor's behalf because of his safety |\n| 11 | to me, do you have anymore reasons for | 11 | concerns is -- that was the reasoning. |\n| 12 | suggesting the increase of 50 percent? | 12 | Q.
Thank you. Item 3 is utilities |\n| 13 | A.
Not that I can remember. | 13 | increased to 50 percent and I'll represent |\n| 14 | Q.
Item 2 is security is increased | 14 | Exhibit 7 has it at 30 percent and you |\n| 15 | to 100 and looking at the draft in Exhibit | 15 | ascribe the same explanation as the meals. |\n| 16 | 7, it was 40 percent. What was your | 16 | Is there any other -- |\n| 17 | reasoning for suggesting to increase the | 17 | A.
No, it's the same -- it's the |\n| 18 | security to 100? | 18 | same -- it's the same theme at different |\n| 19 | A.
Again, the only reason there's | 19 | percentages for most of these. |\n| 20 | any security at all is all about the | 20 | Q.
Item 4 refers to housekeeping. |\n| 21 | debtor. So in an abundance of caution, | 21 | I believe Verdolino and Lowey recommended |\n| 22 | we're ascribing that cost, one hundred | 22 | changing repair and maintenance to |\n| 23 | percent of that cost to the debtor. The | 23 | housekeeping? |\n| 24 | wife likely would not have security | 24 | A.
Well, as it turns out, once we |\n| 25 | concerns if she were not married to | 25 | were able to speak with someone and get |\n| | Page 142 | | Page 144 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Mr. Kwok and when the daughter or others | 2 | some information that's behind the numbers, |\n| 3 | sometimes travel, they need security as | 3 | we found out that that's the cost of the |\n| 4 | well. So for whatever reason, their | 4 | maid for those 15 days or maids or maid |\n| 5 | security is all related to the debtor. We | 5 | service or cleaning service and not |\n| 6 | suggested going to a hundred percent. It | 6 | maintenance. So it's just a matter of |\n| 7 | was discussed among the group and everyone | 7 | calling it what it was. Had we seen |\n| 8 | agreed to the 100 percent. | 8 | detail, we would have understood that on a |\n| 9 | Q.
What is the basis for your | 9 | more timely basis. |\n| 10 | assumption that the primary reason security | 10 | Q.
Your reasoning for increasing |\n| 11 | | | |\n| | has been retained is directly related to | 11 | the allocation from 30 to 50 percent, is it |\n| 12 | the debtor? | 12 | fair to say it's the same reasoning |\n| 13 | A.
Discussion with Melissa Francis | 13 | behind -- |\n| 14 | and Aaron Mitchell who confirmed in several | 14 | A.
It's a husband and a wife. You |\n| 15 | phone calls that the debtor is harassed and | 15 | know, any other cleaning they do on behalf |\n| 16 | threatened and otherwise scared for his | 16 | of anybody else, the only reason they're |\n| 17 | existence and to the extent the -- I'm told | 17 | there is because the Kwok's are there. The |\n| 18 | to the extent the family is scared, they're | 18 | debtor and his spouse. |\n| 19 | scared because of their relationship to | 19 | Q.
You note at the bottom of the |\n| 20 | their father. | 20 | page, \"in our opinion, it's best to be more |\n| 21 | Q.
Is there any other reasoning | 21 | conservative\". That's another reasoning |\n| 22 | that you haven't articulated about the | 22 | behind your -- |\n| 23 | basis for your increasing security to one | 23 | A.
Yes. |\n| 24 | hundred? | 24 | Q.
-- suggestion to increase the |\n| 25 | A.
Well, it is very conservative
Page 143 | 25 | allocations? Is that yes?
Page 145 |\n\n37 (Pages 142 - 145)\n\n| | 85 | | |\n|----------|-----------------------------------------------|----------|---------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | A.
Yes. | 2 | THE WITNESS: Okay. |\n| 3 | Q.
I do want to talk about the | 3 | Q.
Turning to Page 2, Melissa |\n| 4 | insurance changed to zero percent from 30 | 4 | Francis notes that, \"since MK doesn't own |\n| 5 | percent. | 5 | the Connecticut property, can you please |\n| 6 | MS. ARONSSON: I think, | 6 | just explain the applicability of the |\n| 7 | Makenzie, can you hand me Tab 14? | 7 | following entries as his monthly expenses? |\n| 8 | A.
All done? | 8 | And what type of insurance is it?\" Do you |\n| 9 | Q.
Yes. Before I show you the | 9 | see that? |\n| 10 | document, do you recall information about | 10 | A.
Yes. |\n| 11 | the change from 30 percent to zero percent | 11 | Q.
What do you understand Ms. |\n| 12 | for the insurance line item? | 12 | Francis to be asking here? |\n| 13 | A.
I recall talking with my | 13 | A.
Since the debtor doesn't own |\n| 14 | colleague about it after he found out the | 14 | the Connecticut property, can you please |\n| 15 | facts, yes. | 15 | justify the applicability of the following |\n| 16 | Q.
What do you remember about that | 16 | entries as his monthly expenses and she's |\n| 17 | interaction? | 17 | asking what type of insurance. |\n| 18 | A.
Well, I think he found out the | 18 | Q.
What is your view, if any, on |\n| 19 | insurance payment that -- that 13 thousand | 19 | her question? |\n| 20 | dollars on Number 9 here was one hundred | 20 | MR. AULET: Objection to form. |\n| 21 | percent pertaining to the Sherry apartment | 21 | A.
I would like to answer them |\n| 22 | in New York City where he did not live | 22 | correctly. |\n| 23 | during this time frame and so to the extent | 23 | Q.
You would like to answer the |\n| 24 | that someone is paying those bills of the | 24 | monthly reporting -- |\n| 25 | Sherry, I think that's the Sherry's problem | 25 | A.
I'm hoping we answered her |\n| | | | |\n| | Page 146 | | Page 148 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | and not on account of the debtor because as | 2 | questions. I mean this is going onto the |\n| 3 | I'm told by the attorneys, everyone's | 3 | monthly reporting but I'm hoping we |\n| 4 | understanding, from the facts is that he's | 4 | answered them correctly. |\n| 5 | -- he does not have an interest in that | 5 | Q.
Substantively, what is your |\n| 6 | real estate. So he shouldn't have any | 6 | view on her question here? |\n| 7 | percentage in the expenses shown on the | 7 | MR. AULET: Objection to form. |\n| 8 | monthly operating report. | 8 | A.
I don't want to try and guess |\n| 9 | (Whereupon, E-mail Chain was | 9 | what she was thinking. |\n| 10 | marked as Jalbert Exhibit 10 for | 10 | Q.
So you have no understanding -- |\n| 11 | identification as of this date by the | 11 | Verdolino and Lowey has no understanding |\n| 12 | Reporter.) | 12 | about the question she's asking here? |\n| 13 | MS. ARONSSON: The Court | 13 | A.
I have my understanding. |\n| 14 | Reporter is going to be handing you | 14 | Q.
Okay. Turning to the first |\n| 15 | what's marked as Jalbert Exhibit 10. | 15 | page, Mr. Flynn responds, \"correct, he |\n| 16 | This is a document produced in this | 16 | doesn't own it but he lives in the |\n| 17 | matter with the Bates Kwok 00001691. | 17 | Connecticut house so these expenses that |\n| 18 | Q.
I understand you're not on this | 18 | are paid are benefitting him\". Do you have |\n| 19 | document but I just want to discuss a | 19 | any understanding of what Mr. Flynn is |\n| 20 | couple issues here. Do you recognize this | 20 | saying here? |\n| 21 | document? | 21 | A.
That's why he's saying that |\n| 22 | A.
No, but I recognize the | 22 | since he lives there, he aught to be -- |\n| 23 | subject. | 23 | there should be some level of those |\n| 24
25 | MR. HARBACH: Give him a minute
to read it. | 24
25 | expenses ascribed to him in the monthly
operating report in that Question 8. |\n\n38 (Pages 146 - 149)\n\n| | 85 | | |\n|----------|-------------------------------------------------------|----------|---------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
Mr. Flynn continues, \"I have a | 2 | A.
I don't know. |\n| 3 | question regarding the insurance as well | 3 | Q.
The original allocation to this |\n| 4 | since this is insurance on the apartment of | 4 | line item I think is -- |\n| 5 | the Sherry\". Do you understand what issue | 5 | MR. HARBACH: Right here |\n| 6 | hes referring to here? | 6 | (indicating). |\n| 7 | A.
Yes. | 7 | Q.
-- at 13 thousand and that's |\n| 8 | Q.
Can you explain it for me? | 8 | reflected on Page 2. \\$13,611. Besides Ms. |\n| 9 | A.
Well, in the Number 8 -- no, | 9 | Francis' e-mail, do you have any |\n| 10 | Number 9, the original version of this had | 10 | independent knowledge of that information? |\n| 11 | insurance. We didn't know what it was | 11 | MR. AULET: Objection to form. |\n| 12 | insurance on. Frankly, when we got it, we | 12 | A.
No. It came from Melissa |\n| 13 | assumed it was on the Greenwich residence | 13 | Francis. I don't know where she got that |\n| 14 | where the debtor and his spouse actually | 14 | number from or why. |\n| 15 | reside. We factually found out that it's | 15 | Q.
Did you look into insurance for |\n| 16 | actually insurance on the Sherry and when | 16 | the Greenwich property? |\n| 17 | we found out it's insurance on the Sherry, | 17 | A.
No. |\n| 18 | since the debtor doesn't live there and | 18 | Q.
Why not? |\n| 19 | doesn't own it, by review of materials from | 19 | A.
We asked for someone in the -- |\n| 20 | the lawyers, it should be eliminated and | 20 | with the correct knowledge to give us all |\n| 21 | that's what we proposed, to eliminate it. | 21 | of the expenses paid cash, check, wire |\n| 22 | Q.
It was ultimately eliminated? | 22 | transfer, HCH, any other method, February |\n| 23 | A.
Yes. | 23 | 15th to February 28th on behalf of the |\n| 24 | Q.
Mr. Flynn continues \"I am not\" | 24 | debtor. We didn't leave any -- we didn't |\n| 25 | I am not sure it should be included here? | 25 | ask for -- we didn't leave any |\n| | | | |\n| | Page 150 | | Page 152 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | I think that's what he means -- \"in this | 2 | restrictions. We just said give us all of |\n| 3 | calculation but interested on your thoughts | 3 | that information. We got a summary chart. |\n| 4 | and also asking Craig\". Do you recall him | 4 | You saw it and it wasn't till we started |\n| 5 | asking your opinion on this? | 5 | asking questions to understand some of the |\n| 6 | A.
Yes. | 6 | background and what is behind the numbers |\n| 7 | Q.
Is your opinion the same as | 7 | that we started making assessments and |\n| 8 | Mr. Flynn's here -- | 8 | changing what we think the legal group and |\n| 9 | A.
Yes. | 9 | us thought it was appropriate. |\n| 10 | Q.
Do you recall speaking with | 10 | CONTINUED EXAMINATION |\n| 11 | Mr. Flynn about that? | 11 | BY MR. HARBACH: |\n| 12 | A.
I do. | 12 | Q.
You said a moment ago that |\n| 13 | Q.
Turning to the top e-mail here | 13 | originally, you and your team thought that |\n| 14 | on this chain, on Page 1, Mr. Flynn asks, | 14 | the 13 -- excuse me, I think you said you |\n| 15 | \"how much was paid during this period for | 15 | assumed that the \\$13,611 was for the |\n| 16 | the Sherry\". Do you see that? | 16 | Greenwich property because that's where he |\n| 17 | A.
Yes. | 17 | was living. I got that right? |\n| 18 | Q.
Do you know the answer to that | 18 | A.
Yes, sir. |\n| 19
20 | question?
A.
I have no idea. Also, I don't | 19
20 | Q.
Then you were told that the
13,611 was actually for the Sherry, right? |\n| 21 | know why he asked it. | 21 | A.
Correct. |\n| 22 | Q.
That was going to be my | 22 | Q.
And at that point, you did not |\n| 23 | question. Why would it matter whether -- | 23 | inquire about was there actually any |\n| 24 | how much it was as to whether it should be | 24 | insurance money paid for the Greenwich |\n| 25 | included in the monthly operating report?
Page 151 | 25 | property during this period, you didn't ask
Page 153 |\n\n39 (Pages 150 - 153)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|-------------------------------------------------------|----|-------------------------------------------------------|\n| 2 | that question? | 2 | with the Brown Rudnick firm and Melissa |\n| 3 | A.
No, we assumed -- actually, | 3 | Francis and Aaron Mitchell to determine |\n| 4 | Matt had confirmed this is a list of all | 4 | what the accrual of professional fees. All |\n| 5 | the payments made during this time frame. | 5 | professionals, state professionals, |\n| 6 | So we had the universe that wasn't another | 6 | committee professionals, debtor |\n| 7 | insurance payment and you know, most -- | 7 | professionals, ordinary course -- alleged |\n| 8 | many of us have owned homes. My own | 8 | ordinary course professionals, everybody |\n| 9 | empirical knowledge is you typically pay | 9 | because we need to record the accrual. So |\n| | | | |\n| 10 | your homeowner's insurance once a year. | 10 | it's not just -- the operating report is |\n| 11 | It's usually -- in the Sherry, this 13 | 11 | not just asking for what was paid during |\n| 12 | thousand dollars might have been just a | 12 | that period. It's asking for what's the -- |\n| 13 | payment for the year on a 2.5 million | 13 | the new form is asking what are the unpaid |\n| 14 | dollar entity. They didn't tell us it was | 14 | amounts and we couldn't get it in time to |\n| 15 | a payment so I didn't ask. | 15 | get the February one. So we're going to |\n| 16 | CONTINUED EXAMINATION | 16 | catch up in this March one, we're going to |\n| 17 | BY MS. ARONSSON: | 17 | establish what the February accrual was and |\n| 18 | Q.
So I think we've covered the | 18 | we're going to find out what the March |\n| 19 | work that you have done in connection with | 19 | accrual was and then we'll have the correct |\n| 20 | the monthly operating report for the period | 20 | information and it will have to be |\n| 21 | February 15th to February 28th. We've been | 21 | maintained as we go along and obviously, as |\n| 22 | looking at that document. Is that right? | 22 | time goes on, if things go according to the |\n| 23 | A.
Yes. | 23 | way the debtor would like, there will be |\n| 24 | Q.
Can you think of anything else | 24 | payment on those fees. So there'll be more |\n| 25 | that we haven't talked about with the work | 25 | accruals and then payments and the same |\n| | Page 154 | | Page 156 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | that you've done, in connection with | 2 | thing is true of the estate professionals |\n| 3 | preparing that document? | 3 | and the committee and its professionals. |\n| 4 | A.
Off the top of my head, no. | 4 | It will be a roll forward of what the |\n| 5 | Q.
I think you referenced you're | 5 | liability is and the cash will be reported |\n| 6 | preparing the next reporting cycle? | 6 | on Page 1. It will create liability to the |\n| 7 | A.
Yes. | 7 | United States Trustee for their fee -- |\n| 8 | Q.
Can you describe your general | 8 | their -- their -- it's a fee. It's not a |\n| 9 | process and how that defers, if it does, | 9 | commission. Their fee for -- which is |\n| 10 | with your reporting cycle for the February | 10 | entirely predicated on cash disbursements |\n| 11 | 15th to February 28th period? | 11 | during the time of the monthly operating |\n| 12 | A.
So the monthly operating report | 12 | report. |\n| 13 | is basically presenting information and the | 13 | Q.
Do you anticipate -- strike |\n| 14 | two buckets of information that are in the | 14 | that. Besides information that you'll |\n| 15 | monthly operating report as for this debtor | 15 | receive from Brown Rudnick, from Aaron |\n| 16 | is that Question E, the funds disbursed on | 16 | Mitchell, from Melissa Francis and an |\n| 17 | his behalf in the 31 day period, March 1 to | 17 | unknown person, do you anticipate doing any |\n| | March 31, we're going to -- we're going to | | |\n| 18 | | 18 | investigation in connection with future |\n| 19
20 | | | |\n| | figure out -- we're going to get a list. | 19 | monthly operating reports? |\n| | This time, we're going to get a list so we | 20 | MR. AULET: Objection to form. |\n| 21 | can see what there was and we can have -- | 21 | A.
I don't know what you |\n| 22 | we can have more educated discussion with | 22 | consider -- I'm not going to -- we're going |\n| 23 | the lawyers about what was paid. That will | 23 | to get a report from someone. That report |\n| 24 | be summarized and categorized and put in | 24 | is going to list out all of the payments |\n| 25 | Schedule E and in addition, we're working
Page 155 | 25 | made during a specific time period. We're
Page 157 |\n\n40 (Pages 154 - 157)\n\n| | 85 | | |\n|----------------------------------|-----------------------------------------------------------------------------------------|----------|-----------------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | going to review that with our own | 2 | they paid post-petition pre-petition. Here |\n| 3 | professional knowledge and with the lawyers | 3 | they paid pre-petition, pre-petition but |\n| 4 | to make sure it all makes sense. We might | 4 | should have been excluded from the monthly |\n| 5 | ask questions based on what shows up on the | 5 | operating report. Legitimate charge. It |\n| 6 | spreadsheet but I'm not going to ask for a | 6 | wasn't an overpayment or anything. It just |\n| 7 | copy of the cancelled check, a bank | 7 | didn't belong reported in the February |\n| 8 | statement or the invoice that was paid. So | 8 | monthly operating report. |\n| 9 | no investigation of that, just a sanity | 9 | Q.
So is it fair to say you later |\n| 10 | check or a reasonableness check and confer | 10 | received a more detailed breakdown of these |\n| 11 | with counsel to be sure that we understand | 11 | items that was included in this -- |\n| 12 | what's on that sheet and what we're going | 12 | A.
I believe we got a more |\n| 13 | to report. | 13 | detailed -- but it was -- it was |\n| 14 | Q.
So essentially, you'll rely on | 14 | significantly past that time. Everything |\n| 15 | the rolled up numbers that are provided to | 15 | at that time was done by reviewing, |\n| 16 | you from the individuals we've talked | 16 | talking, Melissa and Aaron talking with |\n| 17 | about? | 17 | whoever and Matt talking to whoever. It |\n| 18 | A.
Again, except for some queries | 18 | was all done by e-mail and orally. We |\n| 19 | that we'll make depending on what the | 19 | didn't get a spreadsheet of the detail |\n| 20 | information we get. If we get -- if | 20 | until sometime later, long after it was |\n| 21 | insurance shows up again, we're going to | 21 | filed and actually, after the time that we |\n| 22 | ask insurance on what. If repairs and | 22 | made available our records that we got -- |\n| 23 | maintenance shows up again, we're going to | 23 | the detail listing which is when we figured |\n| 24 | confirm it's not the maid. So we'll use | 24 | out oh we got a problem with the monthly |\n| 25 | some common sense and we'll confer with the | 25 | operating report. It's just a matter of, |\n| | | | |\n| | Page 158 | | Page 160 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | lawyers based on what we see but I won't | 2 | you know, whoever is preparing these things |\n| 3 | know what we're going to do until we see | 3 | isn't used to the rules, isn't used to |\n| 4 | what -- and I hope it's soon. What's | 4 | what's got to be displayed -- disclosed and |\n| 5 | today, April 8th? | 5 | what's not going to be disclosed. We try |\n| 6 | Q.
Thank you. Okay, just quickly | 6 | and give them guidance and they just made a |\n| 7 | turning back to Exhibit 8 which is I think | 7 | minor error. We'll fix it next month. |\n| 8 | the final living expense report for the | 8 | Q.
Thank you. You can set that |\n| 9 | period February 15th, 2022 to February | 9 | aside. Do you recall receiving an inquiry |\n| | 28th, 2022. I think you had referenced an | 10 | from someone at U.S. DOJ regarding the |\n| 10
11 | erroneous amount included in here. Can you | 11 | monthly operating report? |\n| | just explain again what you meant by that? | 12 | A.
I think I actually reached out |\n| | A.
I don't remember exactly what | 13 | to them first and my reaching out to them |\n| | the number is but on the security line, | 14 | first was -- and that's how -- was -- I |\n| | Line Number 9, the amount referenced her 43 | 15 | don't know if anyone's ever prepared a |\n| | thousand dollars. That 43 thousand dollars | 16 | monthly operating report, is there one |\n| 12
13
14
15
16
17 | included a payment of -- my memory is | 17 | here? So the monthly operating report, up |\n| | something like 12 or 14 thousand dollars | 18 | until December 31 or January 31 was one, |\n| | that was paid February 10 and so we got | 19 | two -- these two pages (indicating), Page 8 |\n| | this report, the original one, and didn't | 20 | which is now Page 8 and Page 9 and there |\n| | know the back -- the background and when | 21 | might have been one more -- I thought it |\n| 18
19
20
21
22 | they -- when they showed us the background | 22 | was five pages. It might have been four. |\n| 23 | and the list of -- we saw February 10. So | 23 | And I filed these monthly operating reports |\n| 24
25 | we realized we had the opposite mistake of
the time with the two professionals where | 24
25 | in several cases and it had been driving me
crazy for three months that I would -- I |\n\n41 (Pages 158 - 161)\n\n| | 85 | | |\n|----------|-------------------------------------------------------|----------|---------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | would -- the way the monthly operating | 2 | have done anyway's. |\n| 3 | reports, the bottom, for the first page, it | 3 | Q.
We've talked about your |\n| 4 | allows you to use save if you're inputting | 4 | experience in Chapter 11 individual |\n| 5 | data so that you can review it but it | 5 | bankruptcies before. Reflecting on your |\n| 6 | retains a watermark up until the time you | 6 | experience in these instances, were any -- |\n| 7 | hit a button that says send the data out to | 7 | do you have any -- can you cite any case |\n| 8 | the United States Trustees website and it | 8 | where you've seen such a great disparity |\n| 9 | does whatever it does and when it did that, | 9 | between the debtor's punitive assets and |\n| 10 | it kept on coming back with these extra six | 10 | the stated liabilities? |\n| 11 | pages and this nonsense (indicating). So I | 11 | A.
No. In my individual cases, |\n| 12 | actually reached out to the U.S. Trustees | 12 | the 373 million dollars of liabilities is |\n| 13 | Office saying what are we doing wrong. | 13 | the most I've ever seen. |\n| 14 | It's midnight and we're trying to get this | 14 | MS. ARONSSON: We don't have |\n| 15 | thing in. He says no, everyone's having the | 15 | anymore questions. |\n| 16 | same problem. We've just finally figured | 16 | MR. AULET: I have nothing. |\n| 17 | out that's what's supposed to happen. So | 17 | MR. GOLDMAN: I have a few |\n| 18 | that's when we started talking with him and | 18 | follow-ups. I'll just be a couple |\n| 19 | then when he saw it, he had our e-mail | 19 | hours. |\n| 20 | addresses and we -- and he was looking for | 20 | THE WITNESS: Beautiful. Do |\n| 21 | the support for the 161, I believe is what | 21 | you mind if I go get a bottle of |\n| 22 | he was asking for. I don't have it in | 22 | scotch? |\n| 23 | front of me or if I do, I didn't -- I don't | 23 | MR. GOLDMAN: Get me one too. |\n| 24 | -- but that's my recollection, that's why | 24 | I'm Irve Goldman -- |\n| 25 | he reached out was to get -- to get that | 25 | THE VIDEOGRAPHER: Can you give |\n| | | | |\n| | Page 162 | | Page 164 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | and to get the I think accrual of the | 2 | him the microphone, please? |\n| 3 | professional fees going forward. | 3 | MR. AULET: Yes. Can I take us |\n| 4 | Q.
Did you have a call regarding | 4 | off the record really quick so I can |\n| 5 | the monthly operating report and further | 5 | -- |\n| 6 | details on the line items? | 6 | MR. HARBACH: Sure. |\n| 7 | A.
Not a call. You have whatever | 7 | THE VIDEOGRAPHER: The time is |\n| 8 | e-mails there were. It was very -- I was | 8 | 1:56 p.m. and we are off the record. |\n| 9 | very limited. My call to him was a general | 9 | (Whereupon, an off-the-record |\n| 10 | question on my three cases, I'm trying to | 10 | discussion was held.) |\n| 11 | file these. He was able to answer my | 11 | THE VIDEOGRAPHER: The time is |\n| 12 | question -- my main question. He then, | 12 | 1:58 p.m. We're back on the record. |\n| 13 | when he saw the monthly operating report, | 13 | You may proceed. |\n| 14 | he said hey, I need this and we're going to | 14 | EXAMINATION BY |\n| 15 | obviously arrange to do that. | 15 | MR. GOLDMAN: |\n| 16 | Q.
So was it the inquiry from the | 16 | Q.
Good afternoon. Irve Goldman, |\n| 17 | trustee that prompted Verdolino and Lowey | 17 | Pullman and Comley for the Creditor's |\n| 18 | to request additional details and | 18 | Committee. You mentioned you were |\n| 19 | breakdowns of the line items contained in | 19 | certified as an insolvency restructuring |\n| 20 | the monthly operating Excel that we've | 20 | expert. Did I get that right? |\n| 21
22 | looked at?
A.
No. We wanted to do that | 21
22 | A.
Advisor.
Q.
Advisor, for how long? |\n| 23 | anyway's. That just -- that gave us more | 23 | A.
Well, the actual designation |\n| 24 | fuel to bring it to them to say hey, we got | 24 | came in 1999 but in 1999, when I got the |\n| 25 | to get to this. That's something we would
Page 163 | 25 | designation, I had to spend over four
Page 165 |\n\n42 (Pages 162 - 165)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|--------------------------------------------------|----|------------------------------------------------|\n| 2 | thousand hours and have been in the | 2 | and I -- and I regret completely that |\n| 3 | profession for eight years at that point. | 3 | we were brought in as a financial |\n| 4 | So 30 years ago. | 4 | advisor and not an accountant to the |\n| 5 | Q.
Do you typically call on that | 5 | debtor. Most of what you see on that |\n| 6 | expertise when you're engaged as a | 6 | motion to employ is very important |\n| 7 | professional in Chapter 11 cases? | 7 | stuff in the process of bankruptcy. |\n| 8 | A.
Certainly some of it, yes. | 8 | The schedules, the SOFA's, the -- the |\n| 9 | Q.
What aspects of the debtor's | 9 | monthly operating reports, tax return |\n| 10 | financial profile do you view as needing | 10 | preparation, analysis of claims and I |\n| 11 | restructuring? | 11 | don't know whether we'll have a role |\n| 12 | MR. AULET: Objection to form. | 12 | in that or not. It depends on what |\n| 13 | A.
Needing restructuring, I don't | 13 | the nature of the claim is. Most of |\n| 14 | understand your question. | 14 | these claims will be legally analyzed |\n| 15 | Q.
Well, you're a certified | 15 | but there might be a hundred reasons |\n| 16 | insolvency restructuring expert. You call | 16 | why someone that filed a claim -- |\n| 17 | upon that expertise in your engagements in | 17 | there might be an accounting |\n| 18 | Chapter 11 cases. What is it about the | 18 | attached, they do want us to |\n| 19 | debtor's financial profile that you view as | 19 | investigate. So we're not brought in |\n| 20 | in need of restructuring? | 20 | to -- just because we think there's |\n| 21 | A.
Well, you know -- | 21 | going to be a reorganization. |\n| 22 | MR. AULET: Objection to form. | 22 | Bankruptcy is a process. There's an |\n| 23 | Q.
Do you view it as in need of | 23 | awful lot of paper that gets pushed |\n| 24 | restructuring? | 24 | by an awful lot of people. This |\n| 25 | A.
No, I don't. | 25 | particular debtor is -- as I |\n| | Page 166 | | Page 168 |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
You don't? | 2 | understand it, is in excess of 70 |\n| 3 | A.
Absolutely not. | 3 | years old. Doesn't even have an |\n| 4 | Q.
So why do you believe he filed | 4 | e-mail address. Doesn't know how to |\n| 5 | Chapter 11 then? | 5 | use computers. Doesn't know |\n| 6 | A.
Well, the debtor needs | 6 | technology. Couldn't possibly do the |\n| 7 | restructuring. I don't think -- | 7 | monthly operating reports himself and |\n| 8 | (Whereupon, a cell phone rang.) | 8 | virtually, in every case, there's an |\n| 9 | THE WITNESS: Oh, I apologize. | 9 | accountant that does tax returns. |\n| 10 | That was for me to remind me to do | 10 | There's an accountant that does -- |\n| 11 | something at 2:00 which I can't | 11 | that helps with preparing monthly |\n| 12 | remember what I'm supposed to do. | 12 | operating reports. Even when the |\n| 13 | Just making sure it wasn't on -- what | 13 | company has a controller, we still |\n| 14 | is that when it comes back on later | 14 | come in in cases where -- so there |\n| 15 | and it annoys you? The debtor's | 15 | may not be a reorganization as of |\n| 16 | | | |\n| | restructuring, if you're referring to | 16 | right now. There's going to be a |\n| | 17
the questions were brought up -- in | 17 | plan someday. I don't know what role |\n| 18 | an ordinary Chapter 11 case that's a | 18 | we're going to play but if we need to |\n| 19 | business, there's lots of things to | 19 | be -- if the counsel and debtor needs |\n| 20 | consider if there's a real | 20 | us to play a role, we will but until |\n| 21 | restructuring. You've got to | 21 | that day, there's lots of necessary |\n| 22 | restructure the debt, the secure | 22 | work to do in the ordinary course of |\n| 23 | debt. Maybe mezzanine, unsecured | 23 | the process in the life of a Chapter |\n| 24 | debt. Maybe work with payables, all | 24 | 11 case here. |\n| 25 | sorts of -- that isn't the case here
Page 167 | 25 | Q.
What you just described were
Page 169 |\n\n43 (Pages 166 - 169)\n\n85\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----------|-------------------------------------------------------------------------------|----------|------------------------------------------------------------------------------------|\n| 2 | menial tasks of accounting? | 2 | counsel wants us to play and the debtor |\n| 3 | A.
I disagree. | 3 | wants us to play. If they want us to play |\n| 4 | Q.
No, you disagree? | 4 | part of the role of looking at the |\n| 5 | A.
Preparing the SOFA's and | 5 | pre-petition payments, which we ordinarily |\n| 6 | preparing the MOR's, you think that's all | 6 | do in most of the cases we do, we come up |\n| 7 | menial tasks? | 7 | with the list, here it already exists. We |\n| 8 | Q.
All right, I won't argue with | 8 | might ask for support to confirm but it's |\n| 9 | you on that. What is it about this case | 9 | entirely up to the team that's running the |\n| 10 | that you -- you view that is in need of | 10 | case. We're not running the case. We're |\n| 11 | restructuring, if anything? | 11 | -- we're -- I think we're an important |\n| 12 | MR. AULET: Objection to form. | 12 | member of the team but we're not -- the |\n| 13 | A.
Yeah, I don't know what you're | 13 | accounting firm is not driving the case. |\n| 14 | trying to ask. | 14 | The debtor and his counsel is driving the |\n| 15 | Q.
Are there assets that need to | 15 | case as is true of every case. |\n| 16 | be restructured? | 16 | Q.
Do you know where the debtor's |\n| 17 | A.
The only assets I understand | 17 | books and records reside? |\n| 18 | are -- I think the lawyers call them | 18 | A.
I do not. |\n| 19 | litigation assets in the like. | 19 | Q.
Do you know if the debtor had a |\n| 20 | Q.
So how would they be | 20 | pre-petition account? |\n| 21 | restructured or part of a restructuring? | 21 | A.
Only from knowledge from |\n| 22 | MR. AULET: Objection to form. | 22 | lawyers. |\n| 23 | A.
You're probably asking the | 23 | Q.
Who was the accountant? |\n| 24
25 | wrong guy but if there's ongoing
litigation, I suspect there's going to be | 24
25 | A.
Accountant?
Q.
Yeah, I asked you -- |\n| | Page 170 | | Page 172 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | -- you would hope there would be settlement | 2 | A.
Oh actually, I take that back. |\n| 3 | negotiations, there might be mediation, | 3 | I saw actual tax returns. There was -- |\n| 4 | there might be arbitration. Someone's | 4 | every preparer has to list their name on a |\n| 5 | going to try and liquidate those assets | 5 | tax return they prepare. So there was -- |\n| 6 | into cash with which to pay the creditors. | 6 | someone paid tax returns at least. What |\n| 7 | I don't know whether we'll play a part in | 7 | else they did, I don't know. |\n| 8 | that or not. | 8 | Q.
Okay, what was the name of the |\n| 9 | Q.
As part of your -- the scope of | 9 | accountant? |\n| 10 | your engagement, there is a bullet point | 10 | A.
I don't remember. |\n| 11 | that states that you're going to provide | 11 | Q.
Have the tax returns been |\n| 12 | assistance -- | 12 | produced to any party in the case thus far? |\n| 13 | THE COURT REPORTER: I'm sorry, | 13 | A.
I imagine we produced them |\n| 14 | Counsel. I need to hear you better. | 14 | because we had them. They would have come |\n| 15
16 | Q.
Provide assistance with
reviewing debtor books and records for | 15
16 | in an e-mail. So they would have been
produced as it relates to this I think. I |\n| 17 | possibly avoidable transactions such as | 17 | think they were but they were very small |\n| 18 | preference and fraudulent transfer claims. | 18 | tax returns prepared by -- I assume a New |\n| 19 | You stated that you did not review any of | 19 | York or a Connecticut accountant. I don't |\n| 20 | the debtor's books and records, correct? | 20 | know who. |\n| 21 | A.
Currently, so far, yes. | 21 | Q.
You just don't -- you obviously |\n| 22 | Q.
Did you ask for any? | 22 | looked at it, you just don't recall the |\n| 23 | A.
No. | 23 | name of that accountant right now? |\n| 24 | Q.
Do you intend to? | 24 | A.
I don't -- well, yes. I'm not |\n| 25 | A.
Depends on what role the
Page 171 | 25 | even sure if I looked at it. I don't know
Page 173 |\n\n44 (Pages 170 - 173)\n\nCase 22-50073 Doc 440-24 Filed 05/25/22 Entered 05/26/22 15:30:37 Page 46 of\n\n| | 85 | | | |\n|----------|-----------------------------------------------------------------------------------------|----------|-----------------------------------------------------------------|--|\n| 1 | C. JALBERT | 1 | C. JALBERT | |\n| 2 | if, at the time when we were trying to do | 2 | I don't know. | |\n| 3 | everything, we were using those because we | 3 | Q.
What information, if any, did | |\n| 4 | needed some of the information on there. | 4 | you rely on in getting comfortable taking | |\n| 5 | We were referred to them by Melissa for | 5 | this case without a post-petition retainer? | |\n| 6 | certain issues that the lawyers thought | 6 | A.
I've been doing this for 35 | |\n| 7 | were important and we went and took a look | 7 | years. I'm not sure. I don't remember | |\n| 8 | at them but I would have looked at | 8 | ever getting a post-petition retainer but | |\n| 9 | something besides the name of the preparer. | 9 | my firm works with -- | |\n| 10 | At the time, it didn't matter. | 10 | (Whereupon, a cellphone rang.) | |\n| 11 | Q.
Have you ever spoken to the | 11 | THE WITNESS: Shit, I'm sorry. | |\n| 12 | debtor? | 12 | Now it's off. We -- we're a | |\n| 13 | A.
Yes. | 13 | practitioner in Massachusetts and we | |\n| 14 | Q.
When? | 14 | do cases in Delaware, New York, | |\n| 15 | A.
Wednesday at the 341 hearing to | 15 | Connecticut, Rhode Island, | |\n| 16 | introduce myself. | 16 | Massachusetts, New Hampshire, | |\n| 17 | Q.
Is that the only occasion, to | 17 | Vermont, Maine. We represent Chapter | |\n| 18 | your knowledge, that you've spoken to the | 18 | 7 trustees in virtually all of those | |\n| 19 | debtor? | 19 | states. We probably represent and do | |\n| 20 | A.
I don't speak Mandarin and he | 20 | work for virtually ever Chapter 7 | |\n| 21 | apparently doesn't speak English. So I | 21 | trustee in Rhode Island, every | |\n| 22 | have not spoken to him. Or Chinese. I'm | 22 | Chapter 7 trustee in Massachusetts, a | |\n| 23 | not sure which it is. Excuse me. | 23 | couple in Maine, a couple in New | |\n| 24 | Q.
You did not receive a | 24 | Hampshire and it's not unheard of for | |\n| 25 | post-petition retainer, correct? | 25 | us to go and do 50, 60, 70, 80 | |\n| | | | | |\n| | Page 174 | | Page 176 | |\n| 1 | C. JALBERT | 1 | C. JALBERT | |\n| 2 | A.
Correct. | 2 | thousand dollars of work before we | |\n| 3 | Q.
Are you confident that your | 3 | even know the case will ever have any | |\n| 4 | fees will be paid? | 4 | money. It's an investment that we | |\n| 5 | A.
I don't know if I'm confident. | 5 | make. Now I didn't make an | |\n| 6 | I'm hoping. | 6 | investment in this case. Whatever we | |\n| 7 | Q.
What source do you believe your | 7 | incurred -- and I don't know what | |\n| 8 | fees will be paid, from what source? | 8 | that is, I'm hoping I'm going to | |\n| 9 | A.
It will come from the Estate. | 9 | collect it but if I don't, then I'll | |\n| 10 | If we're going to be paid, as I understand | 10 | have a write-off like I've had many, | |\n| 11 | it, it will come from the Estate. I don't | 11 | many, many, many times in the past. | |\n| 12 | -- I have not thought of or have any | 12 | Q.
Again, I don't think you | |\n| 13 | agreement on any other source of payment. | 13 | answered my question. | |\n| 14 | Q.
Do you mean the litigation | 14 | A.
Oh all right -- | |\n| 15 | claims or recoveries? | 15 | Q.
If you -- if you relied just on | |\n| 16 | A.
I would expect the only people | 16 | your experience in engagements in | |\n| 17 | that have a retainer in this case are Brown | 17 | bankruptcy cases and that's it for taking | |\n| 18 | Rudnick. Everybody else will be looking to | 18 | this case without a pre or post-petition | |\n| 19 | be paid -- that is a debtor's professional | 19 | retainer, is that what you mean -- | |\n| 20 | or a committee professional, professionals | 20 | A.
I don't understand your | |\n| 21 | that file an application with the Court and | 21 | question. | |\n| 22 | the Court allows their retention will be | 22 | Q.
What information, if any, did | |\n| 23 | looking to get funds. We're all going to | 23 | you rely on in taking this case without a | |\n| 24
25 | be looking from the same place. What that
source is going to be, if it will ever be, | 24
25 | pre or post-petition retainer?
MR. AULET: Objection to form. | |\n\n45 (Pages 174 - 177)\n\n| | 85 | | |\n|----------|----------------------------------------------------------------------------------|----------|-------------------------------------------------------------------------------------|\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | A.
I do work with lots and lots of | 2 | engagement? |\n| 3 | attorneys and when attorneys call up and | 3 | A.
Absolutely not. |\n| 4 | they ask if we're interested on working on | 4 | Q.
Have you had any communications |\n| 5 | the case, I work on the case. | 5 | with any representative from Golden Hill? |\n| 6 | Q.
So you relied on being asked to | 6 | MR. HARBACH: Golden Spring. |\n| 7 | get involved by Brown Rudnick? | 7 | Q.
Golden Spring. |\n| 8 | A.
Yep. | 8 | A.
I was on e-mails with someone |\n| 9 | Q.
That's it? | 9 | from -- well, first of all, Melissa Francis |\n| 10 | A.
Yep, and then after that, it's | 10 | has a Golden Spring e-mail address. She's |\n| 11 | bankruptcy process. Whatever happens, | 11 | counsel to the debtor. I've been informed |\n| 12 | happens. | 12 | of that from the beginning. The only other |\n| 13 | Q.
You didn't look at the | 13 | contact -- |\n| 14 | financial profile of this debtor at all in | 14 | Q.
She's counsel for the debtor or |\n| 15 | determining -- | 15 | Golden Spring? |\n| 16 | A.
I think -- I think I knew he | 16 | A.
Debtor. |\n| 17 | had limited assets or no assets and I think | 17 | Q.
Melissa -- |\n| 18 | I knew he had a lot of litigation ongoing | 18 | A.
Francis. |\n| 19 | but -- maybe I'm a fool but I only have one | 19 | Q.
But she has an e-mail address |\n| 20 | other person that I have to answer to and | 20 | from Golden Spring? |\n| 21 | he lets me run my business just like he | 21 | A.
Correct. They were in all of |\n| 22 | runs his business and my feeling is when a | 22 | these e-mails that they were putting in |\n| 23 | lawyer calls up and they have a case, then | 23 | front of me. |\n| 24 | we respond because if I don't respond, | 24 | Q.
She's counsel for the debtor is |\n| 25 | maybe the next time he calls another | 25 | your understanding -- |\n| | Page 178 | | Page 180 |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | accountant. So I didn't do all the things | 2 | A.
I've been told emphatically by |\n| 3 | that you think a normal person should have | 3 | her and by Brown Rudnick that she is |\n| 4 | done to protect themselves on payment. | 4 | counsel to the debtor, as is Aaron |\n| 5 | Q.
Did you rely on any degree on | 5 | Mitchell. As is Brown Rudnick. |\n| 6 | the financial profile of Golden Spring? | 6 | Q.
Okay. Are they part of the |\n| 7 | A.
No. | 7 | application to retain ordinary course |\n| 8 | Q.
You didn't do any due diligence | 8 | professionals, if you know? |\n| 9 | on Golden Spring before agreeing to get | 9 | A.
I don't know that they're going |\n| 10 | engaged in this case? | 10 | to be paid by the Estate or not. I don't |\n| 11 | A.
I'm pretty sure I didn't know | 11 | know what they're -- what they're -- what |\n| 12 | Golden Spring existed by the time I agreed | 12 | motions they filed to be paid. I'm not -- |\n| 13 | to be in this case. | 13 | I'm not representing them and I'm not |\n| 14 | Q.
How about Lamp Capital, did you | 14 | asking them. |\n| 15 | do any investigation of Lamp Capital? | 15 | Q.
So back to the question whether |\n| 16 | A.
No. | 16 | you had any communications with Golden |\n| 17 | Q.
Did you ask any questions about | 17 | Spring -- |\n| 18 | what the financial profile of those two | 18 | A.
So my colleague, Matt Flynn, |\n| 19 | entities was -- | 19 | had I think one or two phone calls with |\n| 20 | A.
No. | 20 | someone at Golden Spring. There was a |\n| 21 | Q.
-- before getting involved? | 21 | number of e-mails which we looked at in |\n| 22 | A.
No. | 22 | here and you know, 6, 7, 8, 9, whatever, |\n| 23 | Q.
Were you promised that you | 23 | that person is not identified but I did not |\n| 24
25 | would be paid from Golden Hill or Lamp
Capital before agreeing to take on the | 24
25 | speak to that person. I had -- I was on
the e-mail exchanges and I wrote exactly |\n\n46 (Pages 178 - 181)\n\n| 1 | C. JALBERT | 1 | C. JALBERT |\n|----|------------------------------------------------------|----|---------------------------------------------|\n| 2 | one e-mail to that person and actually | 2 | for the month of which two-thirds of that |\n| 3 | directed it to Melissa and Aaron when I | 3 | is security. |\n| 4 | wrote my e-mail. | 4 | Q.
Is the person or entity that is |\n| 5 | Q.
Do you know why that person's | 5 | funding the post-petition living expenses |\n| 6 | name is redacted on the exhibit? | 6 | Golden Spring? |\n| 7 | A.
Yes. | 7 | A.
I don't know. That's not one |\n| 8 | Q.
Why? | 8 | of the questions and no one has volunteered |\n| 9 | A.
Because you heard Golden | 9 | that information. It just says -- the |\n| 10 | Spring's attorney. They're worried about | 10 | question says is there a third-party making |\n| 11 | the safety of their employees given the | 11 | payments on behalf of the debtor |\n| 12 | issues surrounding this case. I don't know | 12 | post-petition. We answered that question |\n| | | | |\n| 13 | anything about that. I'm just doing what I | 13 | as best we could. We'll fix the one error |\n| 14 | told. I am not disclosing the name. | 14 | that remains but it did not ask and they |\n| 15 | Q.
It was at Golden Spring's | 15 | did not tell us, to my knowledge, who is |\n| 16 | counsel's behest that that was redacted is | 16 | making the disbursements. |\n| 17 | your understanding? | 17 | Q.
And you didn't ask? |\n| 18 | A.
Well, I don't know whether it | 18 | A.
No. I don't know how it would |\n| 19 | was Golden Spring's counsel or Golden | 19 | affect -- it's not in the monthly operating |\n| 20 | Spring itself. I don't know -- I don't | 20 | report so it's none of my business I think |\n| 21 | know who started it. I just -- in fact, I | 21 | is what I would have been told. |\n| 22 | don't think I knew it until the day before | 22 | MR. GOLDMAN: I don't have any |\n| 23 | -- the day before, maybe Wednesday is when | 23 | further questions. |\n| 24 | I found out that -- that -- that the | 24 | MR. AULET: I have nothing. |\n| 25 | documents were redacted. | 25 | THE VIDEOGRAPHER: Can I take |\n| | Page 182 | | Page 184 |\n| | | | |\n| | | | |\n| 1 | C. JALBERT | 1 | C. JALBERT |\n| 2 | Q.
Is it your understanding that, | 2 | us off the record for the day? |\n| 3 | according to the debtor, all of his living | 3 | MR. GOLDMAN: Yes. |\n| 4 | expenses, pre-petition, were paid by Golden | 4 | THE VIDEOGRAPHER: We're off |\n| 5 | Spring? | 5 | the record at 2:18 p.m. and this |\n| 6 | A.
Well, they were paid by | 6 | concludes today's testimony given by |\n| 7 | somebody else. I can't say emphatically | 7 | Craig Jalbert. |\n| 8 | they were paid by Golden Spring. | 8 | (Whereupon, at 2:18 P.M., the |\n| 9 | Q.
So whatever that person or | 9 | Examination of this witness was |\n| 10 | entity -- whoever that person or entity | 10 | concluded.) |\n| 11 | was, are the living expenses, post-petition | 11 | |\n| 12 | living expenses that were prepared in the | 12 | °
°
°
° |\n| 13 | various schedules, consistent with what was | 13 | |\n| 14 | paid pre-petition? | 14 | |\n| 15 | A.
We didn't do an investigation | 15 | |\n| 16 | as to what the pre-petition nature of | 16 | |\n| 17 | payments or amount of the payments or | 17 | |\n| 18 | anything. So I don't have any -- any | 18 | |\n| 19 | comparative information. That information | 19 | |\n| 20 | will be developed as we see the months go | 20 | |\n| 21 | by but I think the final -- the final | 21 | |\n| 22 | number for 15 days of the expenses for the | 22 | |\n| 23 | individual ended up being something like 28 | 23 | |\n| 24 | or 29 thousand dollars for 15 days. So | 24 | |\n| 25 | multiply that by two 60 thousand dollars
Page 183 | 25 | Page 185 |\n\n47 (Pages 182 - 185)\n\n| 1 | | 1
2
C E R T I F I C A T E |\n|----------|----------------------------------------------------------------------|--------------------------------------------------------------------------------------|\n| 3 | 2
D E C L A R A T I O N | 3 |\n| | 4
I hereby certify that having been | STATE OF NEW YORK
) |\n| 5 | first duly sworn to testify to the truth, I | 4
: SS.:
COUNTY OF KINGS
) |\n| 6
7 | gave the above testimony. | 5 |\n| | 8
I FURTHER CERTIFY that the foregoing | 6
I, LENAYA LYNCH, a Notary Public for |\n| 9 | transcript is a true and correct transcript | 7
and within the State of New York, do hereby |\n| 10 | of the testimony given by me at the time | 8
certify:
9
That the witness whose examination is |\n| 11 | and place specified hereinbefore. | 10
hereinbefore set forth was duly sworn and |\n| 12
13 | | 11
that such examination is a true record of |\n| 14 | | 12
the testimony given by that witness. |\n| | _________________________ | 13
I further certify that I am not
14
related to any of the parties to this |\n| 15 | CRAIG JALBERT | 15
action by blood or by marriage and that I |\n| 16 | | 16
am in no way interested in the outcome of |\n| 17
18 | Subscribed and sworn to before me | 17
this matter. |\n| 19 | this _____ day of ________________ 20___. | 18
IN WITNESS WHEREOF, I have hereunto |\n| 20 | | 19
set my hand this 8th day of April 2022.
20 |\n| 21 | | 21
<%24350,Signature%> |\n| | _________________________ | LENAYA LYNCH |\n| 22 | NOTARY PUBLIC | 22 |\n| 23
24 | | 23
24 |\n| 25 | | 25 |\n| | Page 186 | Page 188 |\n| 1 | | |\n| 2 | E X H I B I T S | |\n| | 3 JALBERT EXHIBITS
EXHIBIT EXHIBIT
PAGE | |\n| | 4 NUMBER
DESCRIPTION | |\n| | 5 Exhibit 1 Notice of Deposition
10 | |\n| | 6 Exhibit 2 E-mail Chain
32
7 Exhibit 3 E-mail Chain
35 | |\n| | 8 Exhibit 4 Debtor's Application
47 | |\n| | 9 Exhibit 5 Official Form 106Sum
93 | |\n| | 10 Exhibit 6 Global Notes
111
11 Exhibit 7 E-mail Chain
129 | |\n| | 12 Exhibit 8 E-mail Chain
131 | |\n| | 13 Exhibit 9 E-mail Chain
139 | |\n| 15 | 14 Exhibit 10 E-mail Chain
147 | |\n| | (Exhibits retained by Court Reporter.) | |\n| 16 | | |\n| 17 | I N D E X
18 EXAMINATION BY
PAGE | |\n| | 19 MS. ARONSSON
5 | |\n| | MR. HARBACH
100 | |\n| | 20 MS. ARONSSON
103
MR. HARBACH
153 | |\n| | 21 MS. ARONSSON
154 | |\n| | MR. GOLDMAN
165 | |\n| 22
23 | | |\n| 24 | | |\n| 25 | | |\n| | Page 187 | |\n\n[& - 373]\n\n| & | 86:10,22,24 | 132:20 134:13
161 | 24350
188:21 |\n|----------------------------------|---------------------------------|----------------------|-----------------------|\n| દિદ
1:15,18 2:3,12 | 103:13 115:4,4,8 | 135:13,17 140:18 | 26
120:3,12 |\n| 0 | 119:21 124:25 | 162:21 | 183:23
28 |\n| | 164:4 166:7,18 | 161,323
132:23 | 28th 72:9 129:23 |\n| 0001646
32:16 | 167:5,18 169:24 | 133:5 | 133:12 134:3 |\n| 00001649
35:10 | 111 187:10 | ી રિટે
187:21 | 140:14 152:23 |\n| 140:8
00001684 | 11:53 90:21 | 132:17
16th | 154:21 155:11 |\n| 00001691
147:17 | 2:18 34:22
12 | 17
119:19,21 | 159:10 |\n| 00001752
129:3 | 85:15 159:18 | 18
48:22 127:22 | 29
183:24 |\n| 02035
6:9 | 75:21 131:25
120 | 19
131:3 | 2:00
167:11 |\n| 06103
2:18 | 120-1 131:25 | 19,488 125:6,15 | 2:18
185:5,8 |\n| 2:14
06601 | 132:6 | 17:5
1979 | 3 |\n| 1 | 122b 125:3,14,19 | 1983
17:8 | |\n| 1
3:16 10:14,17 | 124
6:8 | 1987
17:10 | 3
23:23 35:8,12 |\n| 17:10 23:22 72:10 | 129
187:11 | 1999
165:24,24 | 96:25 97:4,8,13,24 |\n| 97:9 113:14.18 | 12:22 90:25 | 1:22
139:21 | 115:13 116:21 |\n| 114:14 118:3 | 19:8 42:12
13 | 1:28
140:4 | 144:12 187:7 |\n| 132:21 151:14 | 55:14 103:14 | 1:56
165:8 | 3,850 96:5 |\n| 155:17 157:6 | 126:5 146:19 | 1:58
165:12 | 30
7:5,19 11:2,22 |\n| 187:5 | 152:7 153:14 | 94:19,22 95:8
1 a | 107:6 144:4,6,14 |\n| | | 1 b
95:11 | 145:11 146:4,11 |\n| | 154:11 | | |\n| 133:25 147:10
10 | 13,611 152:8 | | 166:4 |\n| 147:15 159:19,23 | 153:15,20 | 2 | 30th
2:4 |\n| 187:5,14 | 131
187:12 | 2
23:22 32:14,18 | 17:10 72:10
31 |\n| 100 2:18 142:15,18 | 187:13
139 | 33:2,4 41:6 97:13 | 74:24 77:7 121:16 |\n| 143:8 187:19 | 14
19:8 98:7 146:7 | 105:21 142:14 | 155:17,18 161:18 |\n| 1:19 2:5,10
10036 | 159:18 | 148:3 152:8 187:6 | 161:18 |\n| 100th
44:7 | 147
187:14 | 154:13
2.5 | 32
187:6 |\n| 6:9
101 | 15
77:6 89:10 | 20
45:8 186:19 | 341
16:17,22 45:13 |\n| 103
187:20 | 97:25 145:4 | 79:18
2019 | 45:14,17 46:14,15 |\n| 106a 94:21 | | 2020
79:19 | 46:19,24 47:8,12 |\n| 106sum 93:14 | 183:22,24
187:20
153 | 2021
127:24 | 47:13,18 51:15 |\n| 94:2 187:9 | 154
187:21 | 1:10 3-5
2022 | 69:5 116:2 123:15 |\n| 109 132:22 135:18 | | 125:4 159:9,10 | 123:18 126:13 |\n| 140:17 | 15th 63:14 72:9
125:4 129:23 | 188:19 | 127:10,18 174:15 |\n| 109,827
133:7 | 133:11 134:3 | 45:8 49:9 84:9
21 | 342
16:16 |\n| 109,827.12 132:13 | | 92:21 107:14 | 17:13 176:6
35 |\n| 10:17 1:11 3:4 | 140:14 152:23
154:21 155:11 | 22
45:0 | 187:7 |\n| 10:24
11:15,19 | | 22-50073
1:6 3:22 | 36 95:13 96:2,4,8 |\n| 11 1:5 21:2,4 | 1 રેતેન્ત્વે | 22nd 3:4 | 96:16 |\n| 32:11 55:3 70:3
74:19 81:6,11 | 16
96:18 105:18
126:5 | 23
97:8 | 373
113:19 164:12 |\n\n[4 - advisor]\n\n| 4 | 95:17,19,24
61 | ਰਤੋ
187:9 | 172:24 173:9,19 |\n|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------|--------------------|-------------------------------------|\n| 47:24 48:3 91:4
ব | 62
95:15,16,17 | 2 | 173:23 179:2 |\n| 96:9,12,17 97:13 | 39:10
6:49 | 1:11 3:4
a.m. | accountants 21:5 |\n| 107:14 108:8 | 108:8 130:23
6e | 11:15,19 90:21 | 21:6,7,8 |\n| 113:13 117:4 | 7 | aaron 25:17,19,25 | accounting 22:21 |\n| 119:4 130:23 | 1:18 2:4,9 81:6
7 | 26:10 31:4,7 32:9 | 63:21 168:17 |\n| 144:20 187:8 | 86:25 95:18 | 56:18 57:3 59:3,4 | 170:2 172:13 |\n| 7:18 138:18
40 | 103:12 119:16,21 | 59:10,18 99:2,7 | accounts 69:21,22 |\n| 142:16 | 128:24 129:11 | 102:11 103:17 | accrual 70:20 |\n| 43
159:15,16 | 133:16 135:14 | 104:12,16 105:3 | 156:4,9,17,19 |\n| 138:16
43,655.44. | 136:18 141:17 | 105:13 106:7 | 163:2 |\n| 45
72:11 | 142:16 144:14 | 109:24 110:18 | accruals
156:25 |\n| 47
187:8 | 176:18,20,22 | 112:15 124:2 | 69:2
accrue |\n| 5 | 181:22 187:11 | 129:18 135:23 | accrued 78:23,25 |\n| | 6:19 7:16 169:2
70 | 139:8 143:14 | 79:6 |\n| ട്
93:12,15 108:8 | 176:25 | 156:3 157:15 | 10:6
accurate |\n| 117:4 130:23 | 7006
2:14 | 160:16 181:4 | 136:11,12 |\n| 187:9.19 | 100:20 111:6
77 | 182:3 | 10:2.9
accurately |\n| 20
6:19 7:14,18 | 78
93:19 | ability 9:25 10:5 | 136:24 |\n| 118:13 141:9,10 | 8 | able 53:7 78:6 | accustomed 53:9 |\n| 141:14 142:7,8,9
142:12 144:13 | | 79:11 136:13 | 19:15
act |\n| 145:11 176:25 | 1:10 119:21
8 | 138:3 144:25 | 4:8 188:15
action |\n| 500
21:3 126:6 | 120:3 131:16,21 | 163:11 | activity 63:22 |\n| રે રેણવાડી તેમ જ દૂધની ડેરી જેવી સવલતો પ્રાપ્ય થયેલી છે. આ ગામનાં પ્રાથમિક શાળા, પંચાયતઘર, આંગણવાડી તેમ જ દૂધની ડેરી જેવી સવલતો પ્રાપ્ય થયેલી છે. આ ગામનાં પ્રાથમિક શાળા, પંચ
75:13,17 76:2 | 134:7 135:11,18
149:25 150:9 | absolutely 82:6 | 80:12 |\n| 75:5
505b | 159:7 161:19,20 | 167:3 180:3 | actual
109:17 |\n| 50th
44:6 | 181:22 187:12 | abundance 132:20 | 137:7 165:23 |\n| 140:17
51.495.67 | 7:16 176:25
80 | 142:21 | 173:3 |\n| 53 122:11 | 83
17:9 | accepted
102:23 | add
85:21 140:16
155:25 |\n| 94:22 95:23
રેરે | 2:13
850 | 115:23
access | addition
additional 163:18 |\n| 56
95:17,19 | 87
17:10 | 119:6 124:16 | |\n| 95:24 96:2
રજ | 3:5 127:24
8th | accidently 125:13 | address 6:6,7,8 |\n| | 159:5 188:19 | account 37:25 | 169:4 180:10,19
addresses 162:20 |\n| 6 | | 38:24 52:15 63:19 | administer 4:6 |\n| 6 7:5 11:2,8,21,22 | 9 | 64:17 65:3 66:19 | administrative |\n| 97:24 98:7 111:4 | 9
119:21 139:24 | 72:6991:6,8 92:11 | 77:17 78:7,10 |\n| 111:8 117:5 | 140:7 146:20 | 92:16 147:2 | 81:8 |\n| 119:16,18,21 | 150:10 159:15 | 172:20 | advising 22:20 |\n| 181:22 187:10 | 161:20 181:22 | accountancy 17:8 | 53:261:11 |\n| 6:19 7:14 75:11
60 | 187:13 | accountant 18:16 | advisor 17:24 18:7 |\n| 75:19 176:25 | 48:10 82:17
90 | 70:22 80:6 168:4 | 21:5,6 34:7 36:23 |\n| 183:25 | 83:22 92:23 | 169:9,10 172:23 | |\n\n# [advisor - aronsson]\n\n| 37:7 39:8 40:20 | allocations 145:25 | 121:17 122:12 | applicable
107:11 |\n|-----------------------|-----------------------|---------------------|----------------------|\n| 41:20 43:2 48:9 | allow 12:20 38:23 | 130:2 148:21,23 | application 48:2,7 |\n| 48:21 49:5 70:22 | 65:2 87:11 | 151:18 163:11 | 48:18 49:2 175:21 |\n| 165:21,22 168:4 | allowed 80:12 | 178:20 | 181:7 187:8 |\n| advisors 62:4,5 | 81:20 | answered 34:20 | applies 53:17,22 |\n| affairs 14:6 55:20 | allows 82:15,17 | 148:25 149:4 | 103:22 |\n| 111:18 112:5 | 162:4 175:22 | 177:13 184:12 | 118:2
apply |\n| affect 184:19 | amend
89:7 125:3 | 8:5,23
answers | appointed 22:13 |\n| affidavit 48:25 | amended 125:19 | 130:20 | appreciate 35:4 |\n| 49:7 | amendment 60:7 | anticipate 47:16 | approach 22:20 |\n| affiliated 42:3 | amendments | 50:19 52:9 54:16 | appropriate 73:14 |\n| 4:13
affiliations | 55:21 112:6 | 55:6 59:25 61:19 | 113:8 114:7 153:9 |\n| afternoon
165:16 | amount 13:9 | 61:21 63:25 67:16 | approval 70:16 |\n| agent 90:2 91:7,20 | 81:22 96:5 118:12 | 76:4,24 79:21 | approved 62:10 |\n| 91:21,24 | 133:8.9 134:17 | 106:15 157:13,17 | 64:22 |\n| 153:12 166:4
ago | 137:25 138:12 | anticipated 60:5 | april 1:10 3:4,5 |\n| agree 3:14 59:12 | 159:11,15 183:17 | 60:11 62:9 68:15 | 137:22 159:5 |\n| 91:696:16 100:22 | amounts 51:22 | anticipates 78:16 | 188:19 |\n| 107:13,17 | 132:19 134:23 | anybody 83:24 | arbitration
171:4 |\n| agreed 143:8 | 138:4,9 156:14 | 145:16 | 12:11 22:12
areas |\n| 179:12 | analysis 68:6 83:4 | anymore
116:9 | 22:21 |\n| agreeing 179:9,25 | 84:3 87:19 89:18 | 142:11 164:15 | 19:4
arena |\n| agreement 55:13 | 92:25 95:2 96:19 | 161:15
anyone's | 170:8
argue |\n| 61:8 67:25 78:6 | 105:9 107:20 | 41:14
anytime | argument 117:21 |\n| 91:22 127:23,25 | 115:18 168:10 | 69:16
anyway | 144:6 |\n| 175:13 | 168:14
analyzed | anyway's 70:8 | aronsson 2:5 4:18 |\n| agreements
128:8 | analyzing
80:18 | 87:6 163:23 164:2 | 4:18 6:2,12 7:4,13 |\n| 128:16,18 | 82:4 | apartment 101:6,9 | 10:12 11:12 12:9 |\n| ahead 40:8 122:20 | andersen 17:9 | 102:6 114:17 | 26:20,25 27:13 |\n| 97:15
aircraft | 167:15
annoys | 115:2,7 146:21 | 29:18 32:11 34:21 |\n| 119:5 | 8:20 9:11
answer | 150:4 | 35:6 47:22 48:5 |\n| alive 114:5 | 9:19,21 24:21 | apologize 35:2 | 83:11 88:13 90:18 |\n| allegations 40:24 | 26:22,24 27:12 | 56:22 167:9 | 93:10,1797:6 |\n| alleged 81:5 156:7 | 28:12 29:11,11,13 | apparently 28:19 | 99:22 103:5,6 |\n| 83:18
alleging | 29:17 36:11 38:17 | 174:21 | 111:2 128:22 |\n| alliance 2:3 4:20 | 53:16,21 54:12 | appear
100:20 | 129:7 130:5 131:2 |\n| 6:13 10:23 | 83:20 88:16 | appearance 4:16 | 131:5,9,23 139:18 |\n| allocated 141:16 | 101:20 104:18 | appearances
4:12 | 146:6 147:13 |\n| allocating
117:25 | 105:16 113:17 | applicability | 154:17 164:14 |\n| 145:11
allocation | 116:8,21 118:2 | 148:6,15 | 187:19,20,21 |\n| 152:3 | 119:6 120:5 | | |\n| | | | |\n\n[arrange - back]\n\n| arrange
163:15 | 164:9 170:15,17 | 23:9 28:8 182:10 | 164:16 165:3 |\n|----------------------|----------------------|---------------------|----------------------|\n| arrangement | 170:19 171:5 | attorneys 2:3,9,13 | 166:12,22 170:12 |\n| 54:20 | 178:17,17 | 14:16 15:6,16 | 170:22 177:25 |\n| arrive
136:8 | assigned 74:24 | 25:8 32:3 40:21 | 184:24 |\n| 17:9
arthur | assist 52:18 86:17 | 46:23 47:6 98:9 | authored 26:13 |\n| articulated 143:22 | assistance 45:11 | 98:21,24 99:6,14 | 27:9 |\n| 144:2,15
ascribe | 55:18 61:9 73:16 | 104:24 106:20 | authorities 75:11 |\n| ascribed
118:17 | 80:17 82:8 84:23 | 109:23 142:3 | authorization 48:7 |\n| 141:25 149:24 | 85:18 86:6 88:21 | 147:3 178:3,3 | 48:19 49:3 |\n| ascribes
120:22 | 112:3171:12,15 | attributed 138:4 | authorized 4:6 |\n| 121:7 | assisted 15:19 | audible
8:24 | automobiles |\n| ascribing 142:22 | 51:9,12 109:14 | audio
3:12,12 | 115:16,16 |\n| asia 2:3 4:20 6:14 | 112:10,11 113:3 | audit 75:13,18,20 | available 135:2 |\n| 10:23 | 141:4 | auditing 22:21 | 137:16 160:22 |\n| aside 15:22 47:5 | 66:20
associated | 149:22
aught | avoid
69:16 |\n| 67:7 83:17 161:9 | 117:2 | august 17:10 | avoidable 82:9 |\n| asked
36:8 47:19 | 107:9
association | aulet 2:10 5:3,3,12 | 83:2 84:13 171:17 |\n| 53:23 56:15,21,22 | 9:6 92:20
assume | 9:17 12:4,6,24 | aware 25:17 30:19 |\n| 64:20 110:7 | 92:24 173:18 | 13:6 24:20 26:16 | 88:6 90:8,10 |\n| 151:21 152:19 | assumed 150:13 | 26:23 27:11,13,16 | 114:24 |\n| 172:25 178:6 | 153:15 154:3 | 28:7 29:19 34:10 | awful 47:11 |\n| asking 13:17,19,20 | assuming 28:15 | 37:16 39:5 46:20 | 168:23,24 |\n| 34:14 67:18 98:22 | 50:23 72:13 | 57:22 58:18 61:4 | awfully
88:4 |\n| 101:2,18,21 102:2 | 118:21 | 64:14 66:13 77:4 | ૪૨નત
awhile |\n| 105:15 148:12,17 | assumption | 78:21 79:22 83:7 | b |\n| 149:12 151:4,5 | 143:10 | 83:13 84:25 85:8 | 2:65:21 6:5 7:5
b |\n| 153:5 156:11,12 | attach
69:14 | 88:3,8,16 91:9 | 11:2,22 75:13,17 |\n| 156:13 162:22 | attached 79:16 | 92:2 93:5 95:9 | 76:2 94:17,20,21 |\n| 170:23 181:14 | 168:18 | 96:10 97:2 98:15 | 94:23 95:12 96:13 |\n| asks 108:11,17,18 | attachment 129:9 | 99:23 101:17 | 187:2 |\n| 113:14 115:13 | 129:21 130:8 | 102:8 103:24 | baby
19:25 |\n| 120:4 121:16 | 140:11 | 104:13 106:18 | babysitting 19:10 |\n| 122:11 151:14 | attempts
120:24 | 108:21 111:22 | bachelor 17:7 |\n| aspects
166:9 | attend 45:13 | 112:22 113:24 | back 7:18 11:19 |\n| assenting 37:9 | attended 45:14,16 | 118:4 122:18 | 13:20 27:6 29:24 |\n| assessment 101:14 | 47:11 | 126:3 127:7 129:4 | 34:3 41:5 49:13 |\n| 153:7
assessments | attending
4:11 | 129:25 130:16 | 55:12 69:25 71:16 |\n| asset
78:3 | 46:14 | 131:6,11 132:11 | 82:16 90:25 91:4 |\n| 88:2 94:2
assets | attention
105:20 | 133:18 141:18 | 95:17 103:7 |\n| 104:7 111:16 | attorney 2:17 4:17 | 148:20 149:7 | 111:23 112:13 |\n| | | | |\n| 120:23 128:12 | 6:12 9:18 13:5 | 152:11 157:20 | 114:4 127:11 |\n\n# [back - bullet]\n\n| 131:7 140:4 159:7 | beach
122:14 | 119:8 121:2 | 1:3
bridgeport |\n|-------------------|-----------------------|---------------------|--------------------|\n| 159:21 162:10 | bearing 76:9,9 | big 34:4,15,16 | 2:14 3:21 |\n| 165:12 167:14 | 32:15 140:8
bears | 35:20 52:23 | brief 90:22 |\n| 173:2 181:15 | 42:18
beast | biggest 19:4 | 14:21
briefly |\n| background 17:2 | beautiful
164:20 | bill 45:19 72:12,23 | 65:24 128:5 |\n| 153:6 159:21,22 | 4:16
beginning | 73:6 | 163:24
bring |\n| balance 69:20 | 180:12 | billed 67:13,14,16 | broad
7:21 22:9 |\n| bank 37:25 52:15 | behalf 12:23 21:7 | bills 19:14 55:3 | broadly 109:5 |\n| 64:21,24 65:6 | 21:8 38:21 108:11 | 72:3 122:4 146:24 | 115:13 132:8 |\n| 69:18 91:6,16 | 108:15 117:6 | binders 69:14 | brought 40:3,20 |\n| 158:7 | 118:14,23 130:24 | birnbaum 2:17 | 167:17 168:3,19 |\n| 91:18
bank's | 132:17 133:12 | 14:20 17:2
bit | brown 2:8 5:4 |\n| bankruptcies | 144:10 145:15 | 21:25 24:3 46:17 | 15:21 23:10,16 |\n| 164:5 | 152:23 155:17 | 139:16 | 24:6,8,18 25:8 |\n| bankruptcy 1:2 | 184:11 | biweekly 66:25 | 26:5,6,10 30:9 |\n| 3:20 20:11,22 | behest
182:16 | blood 188:15 | 31:20 32:3 38:10 |\n| 21:13,24 22:6,11 | believe 24:4 45:2,5 | 131:13
blue | 38:12 39:2,16 |\n| 32:25 38:15 39:19 | 50:18 72:14 99:19 | bookkeepers | 43:23 49:24 56:13 |\n| 39:22 44:6,7,7 | 100:7 144:21 | 52:16 53:14,18,19 | 57:4 58:25 59:6 |\n| 51:2 64:25 74:13 | 160:12 162:21 | 53:20,25 66:19 | 59:10,17 64:20 |\n| 75:4 77:15,24 | 167:4 175:7 | books 82:8 84:12 | 83:18 98:25 99:6 |\n| 80:4,13 81:2,23 | believes 27:19 | 84:14,18 92:18 | 102:11,17 103:18 |\n| 82:15 83:23 90:3 | 102:23
belong | 171:16,20 172:17 | 103:18 104:10,16 |\n| 115:2 168:7,22 | 119:23 160:7 | boston 17:6,6 | 104:17 105:7,12 |\n| 177:17 178:11 | belonged 101:15 | 18:16 | 106:6 109:24 |\n| base 59:9 | 102:6 103:14 | bottle 34:25 42:8 | 112:14 123:25 |\n| based 27:16,21 | belonging 104:8 | 164:21 | 126:7,14 139:7 |\n| 28:23 63:5 72:25 | ben 13:5 14:16,21 | bottom 49:11 | 156:2 157:15 |\n| 87:14 158:5 159:2 | 24:5 | 105:19 132:9 | 175:17 178:7 |\n| basic
129:16 | beneficiary | 145:19 162:3 | 181:3,5 |\n| basically 37:9 | 121:25 | bought 101:23 | buckets 19:3 |\n| 39:11 155:13 | benefit 124:3 | 117:18 | 21:19 155:14 |\n| basis 37:14,21 | benefitting 149:18 | box 2:14 | budget 61:10,23 |\n| 66:25 69:7,8 | best 13:2 28:9 52:4 | brain
93:8 | 61:24 62:2 |\n| 73:10 80:11 81:7 | 56:10 60:9,14 | break 9:9,12 85:9 | budgeting 42:10 |\n| 81:8,8 90:7 | 137:2 145:20 | 85:15 139:19 | 63:16 86:15 |\n| 123:12 143:9,23 | 184:13 | breakdown | budgets 42:13,13 |\n| 145:9 | better 86:23 | 160:10 | build 78:2 |\n| bates 32:15 35:9 | 103:25 171:14 | breakdowns | building 113:16 |\n| 129:2 140:8 | beyond 14:13 | 163:19 | bullet 55:17 61:7 |\n| 147:17 | 38:18 53:13 116:7 | | 92:19 112:3 |\n| | | | |\n\n[bullet - certain]\n\n| 114:16 171:10 | 96:1 97:1 98:1 | callable
144:5 | 175:17 176:5 |\n|-----------------------------------------|---------------------|-----------------------|---------------------|\n| business 6:7 22:10 | 99:1 100:1 101:1 | called 5:21 20:18 | 177:3,6,18,23 |\n| 41:21,24,25 42:8 | 102:1 103:1 104:1 | 41:8
89:22 | 178:5,5,23 179:10 |\n| 42:11,22 43:3 | 105:1 106:1 107:1 | calling 145:7 | 179:13 182:12 |\n| 167:19 178:21,22 | 108:1 109:1 110:1 | calls 25:11,15 | cases 21:2,4 40:16 |\n| 184:20 | 111:1 112:1 113:1 | 58:24 93:6 143:15 | 41:25 64:10 90:5 |\n| businesses 19:5 | 114:1 115:1 116:1 | 178:23,25 181:19 | 92:8 161:24 |\n| 162:7
button | 117:1 118:1 119:1 | camera
8:11 | 163:10 164:11 |\n| 117:23
buying | 120:1 121:1 122:1 | cancelled 158:7 | 166:7,18 169:14 |\n| C | 123:1 124:1 125:1 | capabilities 18:2 | 172:6 176:14 |\n| | 126:1 127:1 128:1 | capital | 177:17 |\n| 2:2 3:1 4:1 5:1,21
C
6:17:18:19:1 | 129:1 130:1 131:1 | 179:14,15,25 | 36:14 37:10
cash |\n| | 132:1 133:1 134:1 | 116:3,17 117:9
car | 37:19 42:12,13 |\n| 10:1 11:1 12:1
13:1 14:1 15:1 | 135:1 136:1,7 | 67:679:4
care | 61:10 62:12,13,23 |\n| | 137:1 138:1 139:1 | career 47:12 | 63:15,15,22 69:9,9 |\n| 16:1 17:1 18:1
19:1 20:1 21:1 | 140:1 141:1 142:1 | 97:14 117:19
cars | 69:21 78:18 79:2 |\n| | 143:1 144:1 145:1 | 1:6 3:22 6:17
case | 79:3 86:18 87:13 |\n| 22:1 23:1 24:1 | 146:1 147:1 148:1 | 15:24 33:21 41:19 | 121:19,22,24 |\n| 25:1 26:1 27:1 | 149:1 150:1 151:1 | 41:22,23,24 42:19 | 152:21 157:5,10 |\n| 28:1 29:1 30:1
31:1 32:1 33:1 | 152:1 153:1 154:1 | 43:3,4 44:3,13,14 | 171:6 |\n| 34:1 35:1 36:1 | 155:1 156:1 157:1 | 48:10 49:15 50:22 | catch 88:25 89:2 |\n| 37:1 38:1 39:1 | 158:1 159:1 160:1 | 50:23 51:2,5,20 | 89:14,15 156:16 |\n| 40:1 41:1 42:1 | 161:1 162:1 163:1 | 52:10 54:17 55:8 | categories 7:21 |\n| 43:1 44:1 45:1 | 164:1 165:1 166:1 | 55:11,16 56:10 | 118:24 136:2,23 |\n| 46:1 47:1 48:1 | 167:1 168:1 169:1 | 59:7 60:9,14 | 137:25 |\n| 49:1 50:1 51:1 | 170:1 171:1 172:1 | 61:22 62:9,19 | categorization |\n| 52:1 53:1 54:1 | 173:1 174:1 175:1 | 64:2 66:5 67:4,17 | 137:9 |\n| 55:1 56:1 57:1 | 176:1 177:1 178:1 | 68:12,21 69:2 | categorized |\n| 58:1 59:1 60:1 | 179:1 180:1 181:1 | 70:4,7,9,11 71:5,6 | 155:24 |\n| 61:1 62:1 63:1 | 182:1 183:1 184:1 | 71:19 73:11,25 | category
138:4 |\n| 64:1 65:1 66:1 | 185:1 186:2 188:2 | 74:2,7,11,19 75:9 | cats 89:12 |\n| 67:1 68:1 69:1 | 188:2 | 75:14,22 76:22 | caution 46:21 83:7 |\n| 70:1 71:1 72:1 | calculates 69:10 | 77:21 78:5,25 | 132:20 142:21 |\n| 73:174:1,9,10 | calculation 151:3 | 79:5 81:6 82:24 | caveat 89:3 |\n| 75:1 76:1 77:1 | calender 72:7 | 84:7 86:4,25 90:6 | cc'd 26:12 27:10 |\n| 78:1 79:1 80:1 | 19:10 31:18
call | 93:20 107:24 | cell
3:10 167:8 |\n| 81:1 82:1 83:1 | 45:18 79:11 102:4 | 111:5 131:24 | cellphone 176:10 |\n| 84:1 85:1 86:1 | 104:25 163:4,7,9 | 164:7 167:18,25 | cellular 3:8 |\n| 87:1 88:1 89:1 | 166:5,16 170:18 | 169:8,24 170:9 | 87:18
cents |\n| 90:1 91:1 92:1 | 178:3 | 172:10,10,13,15 | certain 40:17 94:3 |\n| 93:1 94:1,17 95:1 | | 172:15 173:12 | 113:22 174:6 |\n| | | | |\n\n#### **[certainly - concurring]**\n\n| certainly
22:3 | 158:10 | clients
18:25 19:13 | 70:23 156:6 157:3 |\n|------------------------|------------------------|------------------------|---------------------|\n| 62:20 72:20 84:3 | checked
64:24 | close
70:5 | 165:18 175:20 |\n| 91:11 102:14 | 141:5 | closure
75:15 | common
158:25 |\n| 106:19 109:8 | checks
66:20 | clothes
103:12 | communicate
26:9 |\n| 112:10 124:7 | chinese
174:22 | club
122:13 | 30:11 57:11 99:4 |\n| 140:25 166:8 | chooses
76:6 | code
75:4 80:13,14 | 99:5 |\n| certification
17:20 | cia
18:13 | 82:15 | communicated |\n| 17:23 18:9 | cira
18:7,14,15 | cohn
2:17 | 58:16 98:24 |\n| certifications | circulate
32:4,8 | collateral
42:14 | communicates |\n| 18:12 | circulated
88:7 | colleague
45:5,15 | 30:13 |\n| certified
17:23 | circumstances | 100:25 129:20 | communicating |\n| 18:4,6 165:19 | 15:25 33:13 60:6 | 146:14 181:18 | 104:19 |\n| 166:15 | 73:14 114:8 | colleagues
13:7 | communications |\n| certify
186:4,8 | cite
164:7 | 30:18 31:24 | 65:14,19 180:4 |\n| 188:8,13 | citizens
65:6 | collect
13:13 177:9 | 181:16 |\n| chain
32:17 35:11 | city
58:8 146:22 | college
17:6,6 | company
89:21 |\n| 38:6 103:21 104:9 | civil
11:2 | 18:16 | 169:13 |\n| 129:10 131:15 | claim
52:20 80:19 | column
136:7 | comparative |\n| 139:23 147:9 | 80:24 81:3,5,16,21 | combine
72:7 | 183:19 |\n| 151:14 187:6,7,11 | 168:13,16 | come
50:23 53:14 | compare
110:6 |\n| 187:12,13,14 | claimed
125:5 | 54:21 71:16 74:18 | compared
110:6 |\n| change
146:11 | claims
52:24 54:8 | 74:20 169:14 | complete
69:18 |\n| changed
139:4 | 81:7,10,12,25 82:5 | 172:6 173:14 | completely
74:5 |\n| 146:4 | 82:11,18 88:2 | 175:9,11 | 108:3 168:2 |\n| changes
43:24 | 90:2 168:10,14 | comes
19:15 | compliance
42:24 |\n| 44:10 | 171:18 175:15 | 100:23 118:8 | complicated
43:4 |\n| changing
139:3 | clarification
96:15 | 167:14 | 52:23 |\n| 144:22 153:8 | 97:3 | comfortable
176:4 | compound
139:2 |\n| chapter
1:5 21:2,3 | clarity
119:20 | coming
34:25 | comprehensive |\n| 55:3 70:3 74:19 | cleaning
145:5,15 | 62:23 78:18 142:5 | 89:6 |\n| 81:6,6,11 86:10,22 | clear
24:12 28:18 | 162:10 | computers
169:5 |\n| 86:24,25 115:3,4,8 | 39:14 98:10 | comley
2:12 5:7 | concerning
12:21 |\n| 164:4 166:7,18 | 101:21 | 165:17 | concerns
142:25 |\n| 167:5,18 169:23 | clearly
56:18 79:2 | comment
36:21,21 | 144:11 |\n| 176:17,20,22 | 141:3 | 37:8,8,9 | concluded
185:10 |\n| charge
160:5 | clerical
55:5,7 | comments
112:25 | concludes
185:6 |\n| chart
136:18 | client
4:23 5:2 | commercial
70:7 | conclusion
28:20 |\n| 137:14 153:3 | 30:8 34:5,6 35:21 | commission
157:9 | concurred
39:11 |\n| check
73:3 110:18 | 36:23 37:6 38:3 | committee
2:13 | concurring
37:12 |\n| 134:23 138:8 | 39:8 | 5:8 20:19 21:4,5 | 38:4 |\n| 152:21 158:7,10 | | 62:3 66:23 70:21 | |\n| | | | |\n\n#### **[condition - covered]**\n\n| condition
9:25 | 119:18 121:11 | controller
169:13 | 43:14 62:3,4 |\n|----------------------|-----------------------|-----------------------|-----------------------|\n| condo
107:10 | 124:5 125:23 | conversation
8:17 | 70:21 97:12,18,20 |\n| confer
158:10,25 | 128:11 134:21 | conversations
3:8 | 98:12,14 99:19 |\n| confident
175:3,5 | 135:20 154:19 | 27:17 44:5 46:22 | 100:17 124:8 |\n| confirm
65:2 | 155:2 157:18 | 47:6 102:15,16 | 135:22 136:5 |\n| 86:10,21 114:4 | conservative | converted
70:12 | 141:3 158:11 |\n| 136:11 158:24 | 143:25 144:9 | copies
69:18 | 169:19 171:14 |\n| 172:8 | 145:21 | copy
8:14 94:22 | 172:2,14 180:11 |\n| confirmation | consider
157:22 | 100:21 158:7 | 180:14,24 181:4 |\n| 20:17 | 167:20 | copyrights
120:4,6 | 182:19 |\n| confirmed
70:12 | consideration | 120:14,17 | counsel's
182:16 |\n| 115:5 143:14 | 141:22 | corp
74:10 | count
118:15 |\n| 154:4 | consistent
183:13 | corporate
74:7 | countries
42:6 |\n| conflicts
24:12 | constituency | corporation
74:7 | country
42:22 |\n| confusion
69:17 | 21:11,13 | 74:9,10 75:23 | county
188:4 |\n| congress
19:18 | consultation
98:17 | correct
58:19 | couple
60:14 92:7 |\n| conjecture
122:19 | 126:2 142:3 | 62:17 63:10 72:13 | 99:21 110:13 |\n| connecticut
1:2 | consulted
64:21 | 76:23 94:25 95:25 | 147:20 164:18 |\n| 2:14,18 3:21 17:5 | 138:18,18 | 97:23 102:25 | 176:23,23 |\n| 76:13,14,19 | consulting
88:21 | 107:25 108:25 | course
30:21 |\n| 113:20 148:5,14 | contact
25:3 30:19 | 109:2 114:12 | 52:19 56:16 62:8 |\n| 149:17 173:19 | 180:13 | 121:12 134:8,19 | 70:24 156:7,8 |\n| 176:15 | contacted
23:6,8 | 149:15 152:20 | 169:22 181:7 |\n| connection
11:5 | contacts
25:4 | 153:21 156:19 | courses
17:15 |\n| 15:6 24:19 33:21 | contained
59:22 | 171:20 174:25 | court
1:2 3:20 4:4 |\n| 34:8 36:4,9,25 | 71:14 107:21 | 175:2 180:21 | 5:10,19 6:15,25 |\n| 39:2,18 43:2,25 | 136:24 163:19 | 186:9 | 8:11 10:13 13:10 |\n| 46:3,10,18 50:14 | contention
28:3 | corrected
134:4 | 32:12 35:6 40:12 |\n| 50:25 51:6,20 | contents
101:8 | 134:12 | 45:3 47:22 55:2 |\n| 57:16 60:2 61:15 | contested
6:23 | correctly
148:22 | 62:10 78:9 87:12 |\n| 61:19 63:9 64:12 | context
20:12 22:6 | 149:4 | 93:10 101:10 |\n| 66:11 68:15 73:19 | continue
3:13 74:8 | cost
117:2,25 | 111:2 128:22 |\n| 76:25 78:17 80:21 | 74:16 130:6 | 118:10,13,18 | 131:19 147:13 |\n| 83:5,19 84:14,19 | continued
16:16 | 141:25 142:6,22 | 171:13 175:21,22 |\n| 84:23 85:21 86:2 | 103:4 153:10 | 142:23 144:3 | 187:15 |\n| 87:20 88:15 89:19 | 154:16 | 145:3 | cover
16:25 107:3 |\n| 92:15 96:20 97:11 | continues
68:21 | costly
89:6 | 128:13 |\n| 97:16 98:6,22 | 150:2,24 | costs
144:4 | covered
13:11 |\n| 103:8 104:7 106:3 | continuing
17:17 | counsel
4:10 5:4,7 | 76:20 83:14 85:19 |\n| 107:23 109:11 | 137:20 | 9:12,21 13:6,15 | 89:8 103:9 119:17 |\n| 110:11 112:21 | | 25:21,24 30:3 | 154:18 |\n| | | | |\n\n85\n\n[cpe - description]\n\n| 17:15,16
cpe | 147:11 | 120:22 121:7 | deducting 79:21 |\n|-----------------------|----------------------|-----------------------|----------------------|\n| craig 1:14 3:17 6:5 | dated 127:24 | 122:8,17 124:18 | deferred 78:3 |\n| 48:25 151:4 185:7 | daughter 141:23 | 125:3,5,12,18 | defers
1 રેરને તે |\n| 186:15 | 143:2 | 126:23 130:25 | 82:19
define |\n| 161:25
crazy | david 2:6 4:21 | 132:17 133:13 | definition 72:5 |\n| create
72:23 157:6 | 100:4 103:9 | 141:5 142:5,21,23 | 101:5 |\n| 86:13
created | day 39:9 44:24 | 143:5,12,15 144:3 | 17:7 18:16
degree |\n| 133:22 | 45:14,16 46:24 | 145:18 147:2 | 45:13 179:5 |\n| 141:19,20
creator | 47:8 51:13,14,15 | 148:13 150:14,18 | degrees 18:19 |\n| creditor
42:15 | 52:4,4 63:16 | 152:24 155:15 | delaware
176:14 |\n| 47:14 81:5,13,16 | 132:18 155:17 | 156:6,23 167:6 | 14:19
delayed |\n| creditor's 2:13 5:8 | 169:21 182:22,23 | 168:5,25 169:19 | department 19:22 |\n| 165:17 | 185:2 186:19 | 171:16 172:2,14 | 19:22 20:7 22:2 |\n| creditors 20:19,19 | 188:19 | 172:19 174:12,19 | 64:23 |\n| 21:9 67:2 86:16 | 14:25 72:11
days | 178:14 180:11,14 | depend 52:11 |\n| 86:23 171:6 | 75:12,19,21 82:17 | 180:16,24 181:4 | depending 42:8 |\n| 52:7
crises | 82:21 83:22 92:23 | 183:3 184:11 | 51:23 78:24 79:4 |\n| 138:8
cross | 145:4 183:22,24 | debtor's 38:23 | 158:19 |\n| crosschecked | deadline 81:10,13 | 47:25 48:18 49:2 | depends 78:18 |\n| 136:22 | deal
80:6 | 58:9,11,13 62:4,18 | 168:12 171:25 |\n| cumulative 69:7 | 167:22,23,24
debt | 63:4 74:20 79:8 | depicted 136:24 |\n| 134:17,18 | debtor 1:7 5:5 | 79:20 87:15,25 | deposition 1:14 |\n| curious
88:14 | 16:9,13,15,20,23 | 106:15 108:10,19 | 3:12,17,23 6:22,25 |\n| 88:17
current | 20:11 21:5,6 | 108:22 111:16 | 7:6 10:16,24 |\n| 118:20 | 25:16,22 36:15 | 123:20 141:23 | 11:22 13:4,21 |\n| currently 18:21 | 37:11,20,25 38:3,9 | 144:10 164:9 | 14:23 15:7,17 |\n| 88:7 122:9 134:16 | 38:22 39:15 42:16 | 166:9,19 167:15 | 16:5,10,11 27:25 |\n| 171:21 | 45:13 52:14,25 | 171:20 172:16 | 28:20 41:12 45:23 |\n| cycle
155:6,10 | 54:19,25 57:10,10 | 175:19 187:8 | 49:21 137:20 |\n| d | 57:12 58:16 62:15 | 20:18 42:4
debtors | 187:5 |\n| 81:14 109:22
て | 70:22,22 76:6,8,12 | 48:6 | depositions 40:14 |\n| 128:3 186:2 | 76:21 77:3 78:19 | december 74:24 | deposits
42:9 |\n| 187:17 | 79:23,25 80:4 | 77:7 161:18 | describe 46:17 |\n| data
162:5,7 | 82:8 84:12,14 | decide
103:10 | 58:20 155:8 |\n| 1:10,16 10:18
date | 88:23 94:4 101:8 | decision 37:12 | described 70:14 |\n| 32:19 35:13 44:20 | 101:11,16 108:16 | 39:12 87:14 | 103:21 104:10 |\n| 48:4 67:19,20 | 111:18 113:18 | 102:13 141:4 | 128:5 136:2 |\n| 71:4 75:12 86:3 | 114:3 115:15,21 | declaration 62:19 | 142:10 169:25 |\n| 87:20 93:15 111:9 | 116:5,6,10,12 | declared 40:18 | description
114:7 |\n| 129:12 131:17 | 117:7 118:5,14,16 | deductible
78:2 | 138:11 187:4 |\n| 137:15 139:25 | 118:24 120:15,16 | 79:2,7 | |\n| | | | |\n\n#### **[descriptions - due]**\n\n| descriptions | 70:16,25 91:6,8 | 106:10,21 126:11 | 109:7,12 129:5,8 |\n|-----------------------|----------------------|-----------------------|----------------------|\n| 136:10 | 92:11,15 | 139:13 143:13 | 182:25 |\n| designated
12:2,7 | direct
29:10,16 | 155:22 165:10 | dog
103:13 |\n| designation | 105:20 130:2 | discussions
43:13 | dogs
89:12 |\n| 165:23,25 | directed
28:10 | 43:15 106:5 | doing
7:18 22:18 |\n| detail
145:8 | 88:23 182:3 | 113:11 137:21 | 51:8 60:2 61:19 |\n| 160:19,23 | directly
104:15 | dismissed
70:12 | 61:21 78:17 88:17 |\n| detailed
27:15 | 143:11 | disparity
164:8 | 91:16 157:17 |\n| 160:10,13 | director
51:4,4 | displayed
161:4 | 162:13 176:6 |\n| details
135:24 | disagree
81:17,19 | dispute
28:3 29:19 | 182:13 |\n| 163:6,18 | 170:3,4 | 29:20 130:6 | doj
161:10 |\n| determination | disbursed
155:16 | distinct
74:5,14 | dollar
154:14 |\n| 38:5 39:3,12 | disbursement
62:9 | distribution
136:8 | dollars
96:5 |\n| 87:17 101:10 | 72:5 117:17 | 136:14 138:13 | 125:15 126:8 |\n| 137:5 | disbursements | distributions | 132:21,22 133:23 |\n| determine
87:13 | 52:17 54:4,15,16 | 139:6 | 133:24 146:20 |\n| 156:3 | 54:24 63:16,20 | district
1:2 3:20 | 154:12 159:16,16 |\n| determined
72:25 | 67:2 68:22 73:2 | divided
141:13 | 159:18 164:12 |\n| determining | 77:14 86:19 91:14 | division
1:3 3:21 | 177:2 183:24,25 |\n| 178:15 | 91:15 92:15 137:8 | docket
48:10 | double
73:2 |\n| develop
67:5 | 157:10 184:16 | 93:19 97:7 100:20 | 110:18 134:23 |\n| developed
183:20 | disclaimers | 111:6 131:24 | doubt
114:20 |\n| developing
87:24 | 111:15 | document
10:20 | draft
88:7 98:14 |\n| development
86:7 | disclose
46:21 | 32:14,15 33:3 | 107:23 114:19,20 |\n| difference
38:8 | 83:9,16 | 35:9,16 48:6,12,15 | 126:13 130:15 |\n| 41:23 108:6 | disclosed
84:6 | 48:23,24 55:12 | 136:17 140:24 |\n| different
41:21 | 161:4,5 | 93:18,21 94:11 | 141:16 142:15 |\n| 42:18 51:22 52:2 | disclosing
29:7 | 96:25 100:20 | drafted
31:19 |\n| 77:21 80:5 108:2 | 118:22 182:14 | 101:19 105:19 | 43:11,16 112:25 |\n| 108:3,16 144:18 | disclosure
68:25 | 107:21 109:4 | drafter
138:17 |\n| differing
51:22 | discovery
40:13 | 111:5,11 112:9,21 | drafting
31:22 |\n| difilippo
2:22 4:2 | discreet
89:4 | 127:18 128:25 | 46:2,5 98:13 |\n| digit
110:15,15 | discuss
8:13 | 131:24,25 135:10 | 103:10 105:22 |\n| digital
120:19 | 147:19 | 140:9 141:21 | 112:11 124:5 |\n| diligence
179:8 | discussed
85:23 | 146:10 147:16,19 | drafts
32:4 62:21 |\n| dip
14:9 28:24 | 94:5 98:20 106:19 | 147:21 154:22 | driving
161:24 |\n| 54:20 61:22 62:14 | 127:15 130:4 | 155:3 | 172:13,14 |\n| 63:19,23 64:2,4,10 | 143:7 | documents
13:9 | drop
41:10 |\n| 64:16 65:3,11,15 | discussing
132:3 | 13:13,16,17,23 | due
44:23 45:7 |\n| 65:19,22,24 66:3,6 | discussion
11:17 | 27:22 57:8,15,16 | 55:3 69:11 70:19 |\n| 66:15 68:2,20 | 15:24 99:15 | 57:20 105:11 | 75:7 81:22 179:8 |\n| | | | |\n\n[dues - exactly]\n\n| dues
107:10 | effectuating
63:20 | engagement 23:5 | 61:2
essentially |\n|------------------------------|-----------------------|----------------------|----------------------|\n| 5:22 186:5
duly | 91:14 | 23:7 24:2,10,19 | 158:14 |\n| 188:10 | efficient 53:8 | 25:6 26:4,11 | establish 62:2 |\n| duties 41:20 43:2 | efficiently 52:5 | 30:12,14 31:16,22 | 81:21 156:17 |\n| 43:20,21 50:24 | eight
166:3 | 32:5 34:9 36:5,9 | established 74:13 |\n| 55:691:25 93:4 | either 42:17 81:5 | 40:5 43:12 44:2 | estate 42:20 53:4 |\n| e | 101:9 103:16 | 45:2 46:3,5 50:15 | 54:21 62:25 68:25 |\n| 2:2,2 5:21 6:5 | 104:22 110:17 | 51:25 52:2 55:15 | 70:24 73:17 74:3 |\n| e | elapsed
39:11 | 55:16 84:15,19 | 74:14,14,18,21,23 |\n| 13:11,23 14:2,4 | elect 74:25 75:2,13 | 171:10 180:2 | 74:23 76:9,10,14 |\n| 15:20 26:9,13,13 | 75:18 | engagements | 77:20,24 78:19 |\n| 27:9,10 30:19 | election
19:18 | 166:17 177:16 | 79:24 80:4,7,8,10 |\n| 32:17 34:3 35:11 | electricity
107:11 | english 127:13 | 81:23 83:3 94:22 |\n| 35:19 37:18 38:6 | 15:19
electronic | 174:21 | 107:6 113:19,22 |\n| 39:7,9 41:17 | electronics
100:24 | ensure 73:12 | 114:4 147:6 157:2 |\n| 49:22 59:11 81:14 | 119:17 | 136:23 | 175:9,11 181:10 |\n| 99:19 104:23,24 | 131:13
eliminate | entire 79:14,14,18 | estate's
87:25 |\n| 106:9 112:24 | 150:21 | entirely
79:6 | estates
74:4 |\n| 117:5 129:9,10,15 | eliminated
150:20 | 138:23 139:6 | estimate
105:21 |\n| 129:17,24 130:11 | 150:22 | 157:10 172:9 | 71:13
estimated |\n| 131:15 132:22 | emphatically | 42:3
entities | 106:12 |\n| 139:23 141:2 | 181:2 183:7 | 179:19 | estimates
73:11 |\n| 147:9 151:13 | empirical 154:9 | entitled 1:16 48:6 | estimating 73:7 |\n| 152:9 155:16,25 | employ 14:8 38:21 | entity 74:5 103:15 | 97:14
etcetera |\n| 160:18 162:19 | 48:8,19 49:3 | 114:24 119:25 | 120:5 |\n| 163:8 169:4 | 90:11,17 168:6 | 126:22 154:14 | evaluation
114:13 |\n| 173:15 180:8.10 | employed 18:21 | 183:10,10 184:4 | 68:2
event |\n| 180:19,22 181:21 | 36:15 37:11,20 | entries 148:7,16 | 103:21
events |\n| 181:25 182:2,4 | 38:9,11,16 90:14 | equitable 113:15 | 104:10 |\n| 186:2 187:2,6,7,11 | 91:25 | 125:23
erroneous | everybody 60:21 |\n| 187:12,13,14,17 | employee
28:17 | 159:11 | 75:9 93:7 156:8 |\n| 188:2,2 | employees 28:22 | erroneously
125:5 | 175:18 |\n| earlier 68:10 94:5
100:7 | 29:2,5 42:5,23 | 125:14 | everybody's 45:2 |\n| | 50:20 182:11 | 110:22
error | 69:8 |\n| easy
73:2 | employment 38:14 | 161:7 184:13 | everyone's 46:2 |\n| edits
135:15,16
140:23 | 89:7,8 | 136:4
errors | 147:3 162:15 |\n| | endeavor 124:10 | escrow 91:7,20,21 | evidence 87:11 |\n| educated 155:22 | ended 183:23 | 91:22,24 | exactly 53:7 58:9 |\n| education
17:18 | engaged 20:11,15 | esq 2:5,6,6,10,15 | 115:4 117:4 |\n| educational 17:3 | 20:16 24:23 166:6 | 2:19 | 130:22 159:13 |\n| effectively
38:4 | 179:10 | | 181:25 |\n| | | | |\n\n[examination - file]\n\n| examination
5:25 | expectation | 27:21
expose | fear 28:5,6 |\n|-----------------------|-----------------------|-----------------------------------------|---------------------|\n| 100:2 103:4 | 106:22 | extent 22:12 60:5 | feasibility
86:8 |\n| 153:10 154:16 | expected 33:5,13 | 65:4 78:3 83:8 | 87:3,7,9 |\n| 165:14 185:9 | 123:20 | 113:6 137:12 | 87:16
feasible |\n| 187:18 188:9,11 | expense
136:18 | 143:17,18 146:23 | february 45:8 |\n| examined 5:24 | ી રેતેઃ 8 | 100:21
extra | 63:14 69:3 72:9,9 |\n| 101:3
example | expenses
71:13 | 110:15 162:10 | 77:6 122:22 125:4 |\n| 109:3 163:20
excel | 72:4 77:15,17,18 | f | 129:22 132:17 |\n| 169:2
excess | 78:23,25 79:7 | 81:14 109:17,18
ﺎ | 133:11,12,25 |\n| exchanges 181:25 | 105:22 106:12,16 | 188:2 | 134:3 140:14,14 |\n| 160:4
excluded | 106:23,23 107:2,3 | fa
41:19 | 152:22,23 154:21 |\n| excluding
125:21 | 107:9,15 108:10 | 102:24
face | 154:21 155:10,11 |\n| excuse 11:10 | 108:15,20,23 | 115:25 182:21
fact | 156:15,17 159:9,9 |\n| 51:14 123:16 | 117:6 123:2 | 15:24 60:5
facts | 159:19,23 160:7 |\n| 126:12 137:22 | 124:11 129:22 | 99:10,13 113:9 | federal 11:2 19:17 |\n| 153:14 174:23 | 130:9 133:5,15 | 114:8 146:15 | 19:18 73:17 76:12 |\n| exhibit 7:7 10:14 | 134:10 136:24 | 147:4 | 79:14.16,18 |\n| 10:17 32:14,18,21 | 140:13 147:7 | | fee 73:13 123:3 |\n| 35:8,12 41:6 43:6 | 148:7,16 149:17 | factually 150:15
42:25 53:16
fair | 157:7,8,9 |\n| 47:24 48:3 91:4 | 149:24 152:21 | 59:20,23 60:22 | feel 48:11 67:3 |\n| 93:12,14 111:4,8 | 183:4,11,12,22 | 72:16 78:15 84:21 | feeling 41:18 |\n| 128:24 129:11 | 184:5 | 88:24 94:19 96:9 | 142:2 178:22 |\n| 131:7,16,21 | experience 7:21 | 97:19 103:20 | fees 33:18 53:9 |\n| 133:16 134:7 | 20:24,25 64:4,7 | 104:6 106:13 | 54:24 62:6 68:2 |\n| 135:11,14,18 | 82:3 164:4,6 | 130:13 134:20 | 69:8,11 70:21 |\n| 136:18 139:24 | 177:16 | 136:21 145:12 | 72:24 77:18.25 |\n| 140:7 141:17 | expert 22:19,19 | 160:9 | 156:4,24 163:3 |\n| 142:15 144:14 | 40:11,19 41:2 | 44:8 | 175:4,8 |\n| 147:10,15 159:7 | 91:12 165:20 | fairly
familiar 7:23 | felt 132:24 |\n| 182:6 187:3,3,5,6 | 166:16 | 12:10 89:21 | fiduciaries 20:17 |\n| 187:7,8,9,10,11,12 | expertise
166:6,17 | | figure 136:5 |\n| 187:13,14 | expired
69:15 | family 19:15 58:8
103:13 118:9 | 155:19 |\n| exhibits
187:3,15 | 36:24
explain | 129:8 132:16 | figured 160:23 |\n| existed 101:23 | 41:22 70:2 82:13 | | 162:16 |\n| 179:12 | 108:5 132:8 148:6 | 143:18
far
6:21 67:14 | file 29:5 38:15,20 |\n| existence 57:7 | 150:8 159:12 | 171:21 173:12 | 40:11 52:25 53:3 |\n| 143:17 | explained 37:15 | 139:17
fast | 74:8,16 75:6 76:6 |\n| exists
172:7 | explanation | father 118:18 | 76:11,11,16 77:23 |\n| expect 51:7,19 | 144:15 | 143:20 | 78:14 81:5,7,16,20 |\n| 175:16 | explicit 66:2 | fault 73:8 | 89:6 137:22 |\n| | | | 163:11 175:21 |\n| | | | |\n\n[filed - francis]\n\n| filed 3:19 13:9 | 179:6,18 | 62:23 87:13
flows | 112:22 113:24 |\n|-----------------------|----------------------|----------------------|-----------------------|\n| 28:24 42:7,8,9 | 4:8
financially | fluid
104:20 | 118:4 122:18 |\n| 45:3 48:10 49:7 | 87:16 | 13:7 30:18
flynn | 125:3,14,16 126:3 |\n| 55:22 62:19 63:14 | financing 14:10 | 45:6,16 49:15,16 | 127:7 130:16 |\n| 68:12 69:23 75:8 | 28:25 54:20 | 50:5 56:4,24 | 132:11 133:18,22 |\n| 75:24 76:5 84:4 | find 40:10 117:25 | 112:17 129:18,19 | 134:15 135:3 |\n| 93:19 100:10 | 156:18 | 149:15,19 150:2 | 141:18 148:20 |\n| 111:5 122:22 | finish
8:19 | 150:24 151:11,14 | 149:7 152:11 |\n| 125:4,14,18 | finished 54:11 | 181:18 | 156:13 157:20 |\n| 131:24 135:3 | firm
4:3,5 21:24 | flynn's 46:10 50:7 | 166:12,22 170:12 |\n| 160:21 161:23 | 22:13 24:16 39:18 | 151:8 | 170:22 177:25 |\n| 167:4 168:16 | 40:3,25 51:5 | 44:20
focused | 187:9 |\n| 181:12 | 52:15 56:2,15 | focusing
46:6 | forms 98:16 |\n| files
80:10 | 112:15 139:14,14 | 108:18 | forth
101:7 112:13 |\n| filing 32:24 61:11 | 156:2 172:13 | folks 15:15 25:6 | 188:10 |\n| 63:12 73:23 75:12 | 176:9 | 29:24 30:10,14 | forward 63:17 |\n| 82:17 92:23 96:9 | firms
62:7 134:7 | 49:14.24 129:21 | 68:17 69:6 75:14 |\n| 96:12 98:23 | first 5:22 16:18 | follow
164:18 | 108:13 134:19 |\n| 113:23 132:3,6,18 | 19:3 21:23 43:16 | following 44:25,25 | 157:4 163:3 |\n| 138:2 | 43:22 44:6,9,21,24 | 148:7,15 | 133:22
found |\n| filings 56:7 73:18 | 45:14,25 46:24 | follows 5:24 | 145:3 146:14,18 |\n| final 62:22 87:17 | 47:8 51:13,14,14 | food
119:3 | 150:15,17 182:24 |\n| 133:15,24 135:17 | 51:15 55:17,18 | fool
178:19 | four 15:12 19:2,3 |\n| 135:21 136:3 | 69:23 73:9 75:19 | 186:8
foregoing | 19:23 21:18 82:23 |\n| 137:24 140:12,20 | 89:3 93:25 94:14 | foreseeable 124:22 | 161:22 165:25 |\n| 140:22 141:4 | 105:3 112:3 | 102:19
forget | foxboro 6:9 |\n| 144:8 159:8 | 122:21 129:23 | 11:10
forgot | frame
34:25 |\n| 183:21,21 | 130:25 139:10 | form 22:16 34:10 | 118:23 146:23 |\n| finally 46:13 | 149:14 161:13,14 | 37:16 39:5 54:5 | 154:5 |\n| 162:16 | 162:3 180:9 186:5 | 57:22 58:18 62:10 | francis 25:18,23 |\n| finances 61:12 | fit 89:13 | 64:14 66:13 72:6 | 26:2,10 30:2,6,7 |\n| 63:12,15 | fitting 101:4 | 72:21 77:4 78:21 | 31:4,8 32:9 56:17 |\n| financial 14:5 21:4 | five 39:10 128:2 | 80:25,25 81:2,3 | 57:3 59:3,5,18 |\n| 21:6 22:15 34:7 | 128:15 141:8 | 84:25 88:3 91:9 | 99:2,7 102:11,20 |\n| 36:23 37:6 39:8 | 161:22 | 92:2 93:5,13 94:2 | 102:21 103:17 |\n| 40:20 41:20 42:25 | 161:7 184:13
fix | 94:21 95:9 96:10 | 104:12,15 105:4 |\n| 48:9,20 49:4 54:6 | flavors 17:15 | 98:13,14,15,19 | 105:14 106:7 |\n| 55:20 62:4,5 | 2:4
floor | 102:8 103:24 | 109:25 112:15 |\n| 64:22 111:17 | flow
61:10 62:13 | 104:13 106:18 | 124:2 129:19 |\n| 112:5 166:10,19 | 62:13 69:21 86:18 | 108:21 109:15 | 135:23 139:8 |\n| 168:3 178:14 | | 110:20 111:22 | 143:13 148:4,12 |\n\n## [francis - hampshire]\n\n| 152:9,13 156:3 | general
88:21 | god
47:14 | golden 2:17 5:16 |\n|------------------------------|--------------------|--------------------|----------------------|\n| 157:16 180:9,18 | 100:15 155:8 | goes 7:18 43:19 | 26:18 27:17,18 |\n| frankly 33:12 | 163:9 | 79:5 101:6 124:18 | 28:7,10,14,17,23 |\n| 150:12 | generally 13:25 | 156:22 | 29:6 57:23 58:3 |\n| fraudulent 82:10 | 18:24 21:19 22:8 | going 3:3 10:13 | 179:6,9,12,24 |\n| 82:20 171:18 | 24:2 25:5 36:24 | 32:12 35:7,8 | 180:5,6,7,10,15,20 |\n| free 48:11 | 44:12 50:24 55:2 | 36:14 37:5,10,19 | 181:16,20 182:9 |\n| frequently 39:20 | 55:14 57:4 66:3 | 37:24 39:15 40:8 | 182:15,19,19 |\n| 40:2,5 42:15 | 66:23 70:2 73:8 | 40:10,10 41:9 | 183:4,8 184:6 |\n| 64:25 73:5 | 74:24 80:23 82:14 | 44:9 45:5,20 47:3 | goldman 2:15 5:6 |\n| front 15:9 44:18 | 90:12 109:10 | 47:23 52:3,12,22 | 5:6 6:20 7:10 27:3 |\n| 162:23 180:23 | 110:10 115:6 | 53:7,13 54:2,3,7,8 | 28:4 29:8 85:14 |\n| fuel
163:24 | 49:23
getting | 54:9 59:2 68:17 | 164:17,23,24 |\n| full
19:8 73:10 | 86:23 135:20 | 68:18,19,21 69:5,6 | 165:15,16 184:22 |\n| fully
12:20 | 137:21 176:4,8 | 69:24 70:19 73:23 | 185:3 187:21 |\n| function 87:24 | 179:21 | 76:8,18,19 77:6,9 | golf 123:4 |\n| fund 2:4 4:20 6:14 | gettr
120:21 | 78:22,23 80:5,15 | good 3:26:10 44:8 |\n| 10:24 | give
10:6 14:25 | 85:8,14 87:2,3 | 165:16 |\n| funding 127:23 | 147:24 152:20 | 89:5 91:18 92:20 | goods 100:25 |\n| 128:17 184:5 | 153:2 161:6 | 92:23 93:8,11 | 119:16,19 |\n| 70:17
funds | 164:25 | 96:24 106:24 | graduate
18:18,19 |\n| 108:12 130:23 | given 105:14 | 107:12,18 108:13 | graduated
17:4,6 |\n| 138:12 155:16 | 131:22 134:25 | 111:3 115:4 | gratuitous 37:7,8 |\n| 175:23 | 182:11 185:6 | 118:22 123:9,10 | great
164:8 |\n| furnishings | 186:10 188:12 | 123:13,23 124:12 | greenwich 113:20 |\n| 100:25 | 75:11
gives | 124:13,14,17 | 123:9,14 150:13 |\n| further
163:5 | glasses
11:11 | 128:23 129:15,23 | 152:16 153:16,24 |\n| 184:23 186:8 | 14:6,7
global | 131:19 134:19 | group 26:14 113:3 |\n| 188:13 | 51:10,11 111:7,14 | 139:15,16 143:6 | 143:7 144:8 153:8 |\n| future 69:23 78:4 | 111:24 187:10 | 147:14 149:2 | gtv
120:20 |\n| 78:5,8,12,20 85:3 | go 3:14 7:22 11:12 | 151:22 155:18,18 | guess 15:8,12 19:3 |\n| 86:19 87:13 | 28:2 38:12,13 | 155:19,20 156:15 | 77:5 127:2,3,6 |\n| 124:22 157:18 | 40:13 44:17 53:6 | 156:16,18 157:22 | 149:8 |\n| g | 54:19 90:18 | 157:22,24 158:2,6 | guessing
66:8 |\n| 5:21 | 103:25 107:5 | 158:12,21,23 | guidance 161:6 |\n| g | 111:23 114:4 | 159:3 161:5 163:3 | 170:24
guy |\n| garbage 61:3,3,5,6
107:12 | 122:3,20 124:18 | 163:14 168:21 | h |\n| gas
gasoline
117:9 | 139:15,16,19 | 169:16,18 170:25 | 23:16 187:2
h |\n| gathered 29:4 | 144:7 156:21,22 | 171:5,11 175:10 | half 93:7 |\n| 123:17 | 164:21 176:25 | 175:23,25 177:8 | hampshire 176:16 |\n| | 183:20 | 181:9 | 176:24 |\n| | | | |\n\n# [hand - increase]\n\n| hand 27:24 32:12 | 174:15 | hoping
148:25 | 116:25 117:18 |\n|--------------------|------------------------|-------------------|-------------------|\n| 34:22 47:23 93:11 | hearings
46:15 | 149:3 175:6 177:8 | 118:9 123:2,5 |\n| 110:9 111:3 | 21:13 | hospital 122:4 | 173:13 |\n| 117:21 128:23 | heat
107:11 | 59:12
hot | immediately 44:25 |\n| 130:22 131:20 | held
1:17 3:23 | 114:17
hotel | 9:25
impair |\n| 146:7 188:19 | 11:17 23:2 165:10 | 15:13
hour | important 8:18 |\n| handing 147:14 | help 24:13 46:7 | 15:11,11
hours | 75:3 132:24 168:6 |\n| happen 47:13 52:3 | 57:7 137:4 | 39:10 67:21 | 172:11 174:7 |\n| 52:12 69:3 89:12 | helped
137:9 | 164:19 166:2 | inadvertent 133:6 |\n| 89:13 162:17 | 14:14
helpful | house 101:25 | 134:6,22 |\n| happens 80:3 | 38:25 137:4 138:8 | 149:17 | inadvertently |\n| 81:15 82:22 | helping 100:9 | household 97:25 | 125:12 132:16 |\n| 178:11,12 | 169:11
helps | 100:24 101:4,15 | 133:21 134:2 |\n| harassed
143:15 | hereinbefore | 102:5119:16,19 | inappropriate |\n| harassment 27:21 | 186:11 188:10 | housekeeping | 29:9,16 |\n| 28:5,6 | hereunto
188:18 | 144:20,23 | include 22:18 |\n| harbach 2:6 4:21 | 163:14,24
hev | huh
8:25 | 80:11 94:16 |\n| 4:21 23:12 41:13 | high 17:3,5 19:10 | human 110:21 | 107:14 122:15 |\n| 59:13 85:16 99:20 | 19:24 94:14 | hundred 64:9 | included 65:14 |\n| 99:25 100:3,5 | hill 179:24 180:5 | 138:21 139:4 | 125:15 132:23 |\n| 103:2 147:24 | hire
80:5 | 141:13 142:22 | 133:19 134:2,5,13 |\n| 152:5 153:11 | 90:5
hired | 143:6,24 144:2 | 134:23 137:14 |\n| 165:6 180:6 | hiring
40:25 | 146:20 168:15 | 150:25 151:25 |\n| 187:19,20 | history 17:3 | husband
141:12 | 159:11,17 160:11 |\n| hard 127:12 | hit
162:7 | 142:8 145:14 | includes 19:6 |\n| haven 2:18 116:2 | hits
73:7 | i | 61:23 62:12 |\n| 116:15 | 1:5 2:9 3:18 5:5
ho | idea 7:19 44:8 | including 39:22 |\n| hazard 15:8 | 11:694:4 111:18 | 67:23 90:17 | 40:14 61:11 70:24 |\n| hch 152:22 | hold 18:11,18 | 126:24 151:20 | 86:7 115:16 |\n| head 8:24 155:4 | 36:14 37:10,19 | identification | inclusion 125:24 |\n| heading 11:22 | holding 114:25 | 10:17 32:19 35:13 | income 52:25 53:3 |\n| health 121:18,22 | home 6:7 107:8,9 | 48:3 93:15 111:9 | 53:5 62:15 63:5,9 |\n| 121:24 122:2,8 | 118:19,25 | 129:12 131:17 | 73:17,24 74:16,17 |\n| hear 127:13 | homeowner's | 139:25 147:11 | 74:20 76:15,17,22 |\n| 171:14 | 154:10 | identified 7:12 | 77:8,11,12 78:8 |\n| heard 45:24 82:21 | homeowners | 103:22 104:8 | 79:20 87:25 125:5 |\n| 104:15 127:15,17 | 107:7 | 134:7 181:23 | 125:16,21 |\n| 182:9 | 119:5 154:8
homes | identity 26:18 | incorrect 125:18 |\n| hearing 45:17 | honestly 12:21 | 27:23 28:16 74:8 | increase 141:8 |\n| 46:14 47:9 51:15 | hope 64:3 100:22 | imagine 54:18 | 142:12,17 145:24 |\n| 123:18,19 127:18 | 159:4 171:2 | 61:25 66:22 | |\n| | | | |\n\n#### **[increased - issues]**\n\n| increased
142:14 | 139:7,12 145:2 | 122:2,8 146:4,12 | investigated |\n|-----------------------|-----------------------|------------------------|-----------------------|\n| 144:13 | 146:10 152:10 | 146:19 148:8,17 | 101:22 110:11,24 |\n| increasing
141:10 | 153:3 155:13,14 | 150:3,4,11,12,16 | investigation
40:7 |\n| 143:23 145:10 | 156:20 157:14 | 150:17 152:15 | 40:9,22 59:16 |\n| incurred
142:6 | 158:20 174:4 | 153:24 154:7,10 | 63:8 95:7 97:22 |\n| 177:7 | 176:3 177:22 | 158:21,22 | 102:9 108:24 |\n| independent
63:8 | 183:19,19 184:9 | intellectual
120:7 | 115:6,18 119:14 |\n| 95:6 97:21 114:10 | informed
44:2 | 120:13,15,18 | 119:22 128:11 |\n| 119:13 122:5 | 99:13 103:16,18 | intend
171:24 | 157:18 158:9 |\n| 123:19 128:7 | 103:19 104:16 | intended
32:25 | 179:15 183:15 |\n| 152:10 | 180:11 | 34:19 40:4,6 62:7 | investigations |\n| indicate
7:2 | informs
127:5 | 89:15 110:20 | 114:11 |\n| indicating
135:12 | initial
140:23 | 125:19 | investment
177:4 |\n| 137:18 152:6 | 141:20,21 | interact
16:23 | 177:6 |\n| 161:19 162:11 | initiated
25:12 | 22:3 | invoice
158:8 |\n| individual
21:8 | input
43:21 59:6 | interaction
146:17 | involved
20:7 |\n| 24:15 41:2,19,23 | 72:22 114:22 | interactions
15:2 | 31:21 49:15,17,20 |\n| 43:4 70:4 74:3,4,6 | inputting
162:4 | interest
20:22 | 50:21 52:24 53:4 |\n| 74:15,15,16,17 | inquire
153:23 | 53:11 77:20 80:3 | 55:24 56:6,20 |\n| 75:23 77:2,19 | inquiries
51:16 | 87:12 113:16 | 57:24 59:7 65:10 |\n| 164:4,11 183:23 | inquiry
161:9 | 119:10 120:7,18 | 65:18 90:9 100:8 |\n| individual's
27:20 | 163:16 | 121:16 147:5 | 101:13 105:22 |\n| individually
79:24 | insiders
82:19 | interested
4:9 | 109:6,9 132:4 |\n| individuals
19:5 | insolvency
17:24 | 22:15 41:17 49:10 | 178:7 179:21 |\n| 42:19 57:8 85:5 | 18:5,6 19:4 21:24 | 151:3 178:4 | involvement
115:9 |\n| 158:16 | 165:19 166:16 | 188:16 | iphone
103:11 |\n| industry
60:17,21 | instance
62:3 89:9 | interests
101:11 | irrespective
70:19 |\n| inform
124:3 | 138:15 | 115:13 | irs
76:19 89:10 |\n| information
12:20 | instances
40:19 | interfere
3:11 10:5 | irve
2:15 5:6 |\n| 22:16 24:16 29:3 | 164:6 | interference
3:9 | 164:24 165:16 |\n| 29:7 30:22,24 | institutions
64:23 | internal
25:6 | island
176:15,21 |\n| 31:3,9,12 58:10 | instructed
43:7,9 | 80:14 | issue
27:23 73:6 |\n| 59:6,16 69:24 | instructing
26:21 | internally
13:10 | 75:10 82:23 |\n| 85:7 94:4 98:11 | 26:23 27:12 | interpreter
127:14 | 124:23,23 150:5 |\n| 99:11,17 104:11 | instruction
29:10 | interrelated
113:7 | issued
54:7 |\n| 105:3,7,12 110:6 | instructor
18:5 | interrupt
41:8 | issues
18:3 27:24 |\n| 116:9 124:10,14 | instructs
9:21 | introduce
174:16 | 40:24 44:8 52:6 |\n| 124:16,20 127:5 | insufficient
8:25 | investigate
102:14 | 53:15 72:3 110:11 |\n| 133:2 135:2 | insurance
69:14 | 105:17 110:25 | 147:20 174:6 |\n| 136:13 137:3,12 | 107:8 117:10 | 113:10 124:17 | 182:12 |\n| 137:19 138:3,7 | 121:17,18,22,24 | 168:19 | |\n| | | | |\n\n85\n\n| | [item - know] |\n|--|---------------|\n|--|---------------|\n\n| item 55:5 61:16,20 | 36:1 37:1 38:1 | 149:1 150:1 151:1 | keypunch
98:19 |\n|-----------------------|--------------------|-------------------|---------------------|\n| 63:11,18 64:13 | 39:1 40:1 41:1 | 152:1 153:1 154:1 | keypunched 98:16 |\n| 66:12 68:6,16 | 42:1 43:1 44:1 | 155:1 156:1 157:1 | kids |\n| 73:15,20 80:16,21 | 45:1 46:1 47:1,24 | 158:1 159:1 160:1 | 138:25 |\n| 82:7 83:6,19 | 48:1,2,11,25 49:1 | 161:1 162:1 163:1 | kind 20:22 88:24 |\n| 84:11,24 85:18,22 | 50:1 51:1 52:1 | 164:1 165:1 166:1 | 116:17 118:17 |\n| 86:2,6 87:7,21 | 53:1 54:1 55:1 | 167:1 168:1 169:1 | 122:12 134:22 |\n| 88:15,20 89:19 | 56:1 57:1 58:1 | 170:1 171:1 172:1 | 188:4
kings |\n| 91:5 92:19 94:14 | 59:1 60:1 61:1 | 173:1 174:1 175:1 | 45:20 105:6
knew |\n| 94:15,16 95:4,7,23 | 62:1 63:1 64:1 | 176:1 177:1 178:1 | 113:9 178:16,18 |\n| 95:24 96:2 97:11 | 65:1 66:1 67:1 | 179:1 180:1 181:1 | 182:22 |\n| 97:13 103:11,12 | 68:1 69:1 70:1 | 182:1 183:1 184:1 | know 7:16 9:10 |\n| 103:13,14 104:2,2 | 71:1 72:1 73:1 | 185:1,7 186:15 | 22:4 30:12 31:7 |\n| 111:20 113:17 | 74:1 75:1 76:1 | 187:3 | 31:17 33:19 34:13 |\n| 127:22 142:14 | 77:1 78:1 79:1 | 1:6
jam | 34:18 36:7 38:16 |\n| 144:12,20 146:12 | 80:1 81:1 82:1 | january 161:18 | 38:16,22 39:13 |\n| 152:4 | 83:1 84:1 85:1 | 13:8 31:25
jo | 41:4 43:18 47:3 |\n| 89:16 96:21
items | 86:1 87:1 88:1 | 49:16 50:9 56:5 | 50:3 52:3,21,22 |\n| 97:24,24,25 98:7 | 89:1 90:1 91:1 | 56:24 112:17 | 53:9 57:23 58:2,3 |\n| 99:12 101:3,12,15 | 92:1 93:1,12,14,22 | joint 86:13 | 58:12 60:4,9,25 |\n| 102:5,22 103:22 | 94:1 95:1 96:1 | 2:22
jon | 62:21 64:9 65:16 |\n| 107:13 119:16,18 | 97:1 98:1 99:1 | jonathan 4:2 | 66:3,5,23,24 67:6 |\n| 119:23 121:8,11 | 100:1 101:1 102:1 | judge 29:9,13 | 72:19,23 76:7,17 |\n| 132:7 136:19,25 | 103:1 104:1 105:1 | 87:16 | 77:7,10,12,13 |\n| 137:13 160:11 | 106:1 107:1 108:1 | judges 22:14 | 79:10,12,13 80:14 |\n| 163:6,19 | 109:1 110:1 111:1 | judgment 37:22 | 83:23 84:5,10 |\n| J | 111:4,8 112:1 | 102:4 136:15 | 86:14 89:9,11,20 |\n| 2:10,15 5:21 6:5
I | 113:1 114:1 115:1 | 17:9
june | 89:25 90:4 103:25 |\n| jalbert 1:15 3:1,18 | 116:1 117:1 118:1 | justice 64:23 | 104:3,4 107:10 |\n| 4:1 5:1 6:1,5,14 | 119:1 120:1 121:1 | justify
148:15 | 109:19 111:24 |\n| 7:1 8:1 9:1 10:1 | 122:1 123:1 124:1 | k | 115:3 116:3,3,4,5 |\n| 10:14,16,19 11:1 | 125:1 126:1 127:1 | keep 41:2 52:16 | 116:5,14,17 117:8 |\n| 12:1 13:1 14:1 | 128:1,24 129:1,11 | 59:14 107:12 | 117:8,10,20 118:7 |\n| 15:1 16:1 17:1 | 129:14 130:1 | 124:17 | 120:21 121:13 |\n| 18:1 19:1 20:1 | 131:1,16,20 132:1 | keeping 42:11 | 122:23,24 123:3 |\n| 21:1 22:1 23:1 | 133:1 134:1 135:1 | keith 20:6 | 125:8,13,20 |\n| 24:1 25:1 26:1 | 136:1 137:1 138:1 | 9:17 13:6
ken | 126:20 127:12 |\n| 27:1 28:1 29:1 | 139:1,24 140:1,7 | 14:16,21,24 | 145:15 150:11 |\n| 30:1 31:1 32:1,13 | 141:1 142:1 143:1 | kenneth 2:10 5:3 | 151:18,21 152:2 |\n| 32:18 33:1 34:1 | 144:1 145:1 146:1 | kept 7:17 162:10 | 152:13 154:7 |\n| 34:23 35:1,8,12 | 147:1,10,15 148:1 | | 157:21 159:3,21 |\n| | | | |\n\n## [know - llp's]\n\n| 161:2,15 166:21 | 122:13 124:4
lago | 160:5
legitimate | liquidate
171:5 |\n|----------------------|----------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------|\n| 168:11 169:4,5,17 | 124:21 | lenaya 1:19 4:5 | liquidated 88:2 |\n| 170:13 171:7 | lamp 126:8,20 | 188:6,21 | list 7:17 53:6 |\n| 172:16,19 173:7 | 127:16,20 179:14 | 20:20 21:7
lenders | 64:22 87:6 90:4 |\n| 173:20,25 175:5 | 179:15,24 | lengthy
58:24 | 107:4 154:4 |\n| 176:2 177:3,7 | land 113:16 | letter 31:16,22 | 155:19,20 157:24 |\n| 179:11 181:8,9,11 | language 114:23 | 32:5 43:12 75:13 | 159:23 172:7 |\n| 181:22 182:5,12 | large 30:20 59:8 | 76:3 | 173:4 |\n| 182:18,20,21 | 78:5 | level 53:12 72:25 | listed 12:3 72:19 |\n| 184:7,18 | 2:5 4:18
aura | 94:14 149:23 | 108:12 111:25 |\n| knowing 29:4 | 6:12 103:3,6 | રેતે રહ્યારે રહ્યા હતા. આ ગામના પાકની ખેતી કરવામાં આવે છે. આ ગામના લોકોનો મુખ્ય વ્યવસાય ખેતી ખેતી કરવામાં આવેલું એક ગામના લોકોનો મુખ્ય વ્યવસાય ખેતી ખેતી કરવામાં આવેલું એક
levels | 114:14 122:12 |\n| knowledge 12:15 | law 22:13 39:18 | liabilities 30:23 | 128:3 |\n| 12:19 41:3 59:9 | 112:15 134:7 | 94:3 111:17 | listen
124:7 |\n| 62:17 63:3.4 | lawyer 43:18 46:8 | 164:10,12 | listened
123:15 |\n| 91:10 102:10 | 86:20 102:17 | liability 157:5,6 | 108:13
listing |\n| 121:15 122:7 | 113:25 138:20 | life
169:23 | 160:23 |\n| 123:17,20,22 | 139:14 178:23 | likelihood
82:4 | litigation
19:6 |\n| 126:9 127:20 | lawyer's
40:7 | limitations 111:15 | 22:4,7,11,11 40:6 |\n| 128:7,21 133:20 | lawyers 22:20 | limited 5:17 90:7 | 77:9881:25 82:5 |\n| 140:12 152:10,20 | 25:12,14,16 39:21 | 163:9 178:17 | 85:19 88:2 127:23 |\n| 154:9 158:3 | 51:17 82:18 95:5 | line 5:13 44:18,18 | 128:15,17 170:19 |\n| 172:21 174:18 | 96:23 102:7 110:8 | 61:15,20 63:11,18 | 170:25 175:14 |\n| 184:15 | 125:17 126:2 | 64:12 66:12 68:5 | 178:18 |\n| 47:14
knows | 128:6 132:24 | 68:16 73:15,19 | little
14:19 16:25 |\n| kwok
1:5 2:9 3:19 | 136:16 139:14 | 80:16,21 82:7 | 21:25 24:3 46:17 |\n| 5:5 11:6 25:21,24 | 150:20 155:23 | 83:6,19 84:11,24 | 89:12,12 |\n| 32:16 35:9 94:4 | 158:3 159:2 | 85:17,22 86:2,6 | 146:22 150:18
live |\n| 102:6,23 103:14 | 170:18 172:22 | 87:7,21 88:15,20 | lives
118:15 |\n| 104:9 111:18 | 174:6 | 89:16,19 91:5 | 149:16,22 |\n| 119:24 122:16 | lead 51:5 | 92:19 94:14,16,22 | living 114:8 |\n| 129:2 138:23 | learn 30:5,7 | 95:3,7,13,15 96:2 | 129:22 133:15 |\n| 139:2 140:8 143:2 | leave
152:24,25 | 96:16,21 97:11 | 134:9 136:17 |\n| 147:17 | leaving 41:11 | 99:12 103:12,13 | 140:13 153:17 |\n| kwok's
30:3 | 102:7 144:4
left | 111:19 132:7 | 159:8 183:3,11,12 |\n| 119:10 145:17 | legal 2:22 101:8 | 136:19,25 137:13 | 184:5 |\n| - | 105:9 106:6 | 146:12 152:4 | llc 2:12 75:24 |\n| 5:21 6:5 23:16
- | 113:15 114:7,25 | 159:14,15 163:6 | 126:21 |\n| 186:2 | 153:8 | 163:19 | llp 1:18 2:3,4,8 |\n| lack
63:5 | legally 76:2 | lines 95:19 104:4 | 3:24 |\n| 119:7,10
lady | 168:14 | 126:18 | llp's
10:24 |\n| | | | |\n\n#### **[loan - massachusetts]**\n\n| loan
63:23 64:2 | lowey
1:15 7:9 | lynch
1:19 4:5 | major
19:3 67:2 |\n|-----------------------|---------------------|----------------------------------------|----------------------|\n| 65:11,15,19,22,25 | 10:25 13:24 15:16 | 188:6,21 | 89:15 |\n| 66:6,15 68:2 | 17:12 18:22,25 | m | makenzie
2:6 4:24 |\n| 70:16 | 20:6,10,15 21:16 | macdonald
49:19 | 34:21 146:7 |\n| loans
64:5,10 66:3 | 21:21 22:24 23:6 | maid
118:8 145:4 | making
73:11 |\n| located
3:24 101:5 | 23:18,25 24:17 | 145:4 158:24 | 101:14 102:3 |\n| 113:19 | 25:7 26:3 30:13 | maids
145:4 | 113:3 153:7 |\n| location
123:21 | 31:15 36:8,18 | mail
26:9,13,13 | 167:13 184:10,16 |\n| lodge
101:17 | 37:3,24 38:21 | 30:19 32:17 34:3 | manager
50:8,13 |\n| long
15:5 137:18 | 39:4,17 43:7 48:8 | 35:11,19 37:18 | managers
50:16 |\n| 139:15 160:20 | 48:20 49:4,18 | 38:6 39:7,9 41:17 | 51:19 |\n| 165:22 | 50:2,15,20 56:19 | | managing
51:4 |\n| look
31:25 35:15 | 57:2 58:15,21 | 104:24 106:9 | 70:16 |\n| 40:8 48:11 82:16 | 59:15,25 61:15,19 | 129:9,10,15,17,24 | mandarin
57:18 |\n| 111:23 152:15 | 64:12 65:9,13 | 130:11 131:15 | 174:20 |\n| 174:7 178:13 | 66:10 67:13,24 | 139:23 141:2 | mar
122:13 124:4 |\n| looked
13:22 70:7 | 71:12,18 72:17 | 147:9 151:13 | 124:21 |\n| 133:16 136:14 | 73:19 76:10,25 | 152:9 160:18 | march
23:22 45:8 |\n| 163:21 173:22,25 | 78:16 80:20 82:4 | 162:19 169:4 | 72:10,10 73:6 |\n| 174:8 181:21 | 83:5 84:17,22 | 173:15 180:10,19 | 122:25 134:15 |\n| looking
14:3 22:14 | 85:25 87:20,23 | 181:25 182:2,4 | 137:22 155:17,18 |\n| 22:16 69:17 | 93:3 94:6,10 95:3 | 187:6,7,11,12,13 | 156:16,18 |\n| 136:17 142:15 | 96:20 97:10,16 | 187:14 | mark
7:6 35:7 |\n| 154:22 162:20 | 98:6 99:5 100:8 | mails
13:11,23 | 131:9 |\n| 172:4 175:18,23 | 101:13 102:3 | 14:2,4 15:20 27:9 | marked
10:16 |\n| 175:24 | 109:6,11 112:16 | 27:10 49:22 59:11 | 32:13,18 35:12 |\n| looks
107:5 132:5 | 112:17,20 122:15 | 99:19 104:23 | 47:24 48:2 93:12 |\n| loose
132:7 | 124:9 125:22 | 112:24 163:8 | 93:14 111:4,8 |\n| lose
75:19 | 128:10 135:20 | 180:8,22 181:21
main
2:13 25:2,3 | 128:24 129:11 |\n| losses
78:12 | 136:22 144:21 | 163:12 | 131:7,16,20 |\n| lot
42:10 47:11 | 149:11 163:17 | maine
176:17,23 | 139:24 140:7 |\n| 68:18 69:24 | lowey's
12:15,22 | maintain
17:25 | 147:10,15 |\n| 104:25 112:13,14 | 44:13 55:15 67:9 | 54:3 91:7 92:10 | markedly
41:20 |\n| 122:3 127:8 | 106:3 111:20 | maintained | marking
10:13 |\n| 168:23,24 178:18 | 112:8 134:21 | 156:21 | marriage
188:15 |\n| lots
99:13,14 | 135:16 140:23 | maintaining
63:19 | married
142:25 |\n| 106:21 113:10 | lp
4:20 | 64:16 91:5 | mary
13:8 31:24 |\n| 167:19 169:21 | lunch
123:4 | maintenance | 49:16 56:4,24 |\n| 178:2,2 | luxury
115:16,23 | 107:8 144:22 | 112:17 |\n| low
53:12 | 116:13 | 145:6 158:23 | massachusetts
6:9 |\n| | | | 176:13,16,22 |\n| | | | |\n\n85\n\n#### [materialize - monthly]\n\n| materialize 52:7 | meeting 16:16,17 | met 6:11 16:13,18 | mitchell 25:17,20 |\n|-----------------------|--------------------|---------------------|--------------------|\n| materializes
60:12 | 45:14,15 46:16,25 | 16:19 30:18 58:15 | 25:25 26:10 31:4 |\n| materials 150:19 | 47:13 51:15 69:5 | 125:15,16 | 31:8 32:9 56:18 |\n| matt 45:6,15 46:9 | 116:2 123:15 | 152:22
method | 57:4 59:4,4,18 |\n| 49:15,15 50:4,7 | 126:13 127:10 | methodology | 99:3,8 102:11 |\n| 56:24 112:17 | meetings 46:19 | 111:15 | 103:17 104:12,16 |\n| 129:18,19 154:4 | 47:12 | 167:23
mezzanine | 105:4,13 106:7 |\n| 160:17 181:18 | melissa 25:18,23 | microphone
3:11 | 109:24 112:15 |\n| matter 1:16 3:18 | 26:2,10 30:2,6 | 165:2 | 124:2 129:18 |\n| 6:23 20:8 41:9 | 31:4,8 32:9 56:16 | microphones 3:6 | 135:23 139:8 |\n| 43:8 46:4 49:17 | 56:17 57:3 59:3,4 | 113:14
middle | 143:14 156:3 |\n| 50:21 51:6 53:12 | 59:10,17 99:2,7 | midnight 162:14 | 157:16 181:5 |\n| 67:13 76:5 81:25 | 102:11,18 103:17 | million 126:8 | 148:4
mk |\n| 90:9 115:25 129:2 | 104:11,15 105:4 | 154:13 164:12 | moment 62:24 |\n| 145:6 147:17 | 105:13 106:7 | miltenberger 2:19 | 153:12 |\n| 151:23 160:25 | 109:25 110:18 | 5:14,16 28:13,14 | monetize
120:24 |\n| 174:10 188:17 | 112:15 124:2 | 29:23 41:7,15 | 54:21
money |\n| matters 7:2 14:2 | 129:19 135:23 | miltenberger's | 62:14 78:4 134:18 |\n| 40:2 88:22 98:20 | 139:8 143:13 | 29:21 | 153:24 177:4 |\n| matthew 13:7 56:4 | 148:3 152:12 | mind 27:14 34:18 | monies
136:6 |\n| mcdonald
15:18 | 156:2 157:16 | 34:24 36:20 87:5 | monitor
92:14 |\n| mckenzie
131:2 | 160:16 174:5 | 99:20 164:21 | monitoring 91:13 |\n| 141:9,10
meals | 180:9,17 182:3 | mindy
50:9 | 72:15
month |\n| 144:15 | member
55:7 | 46:8
mine | 118:21 161:7 |\n| mean 17:16 21:9 | 172:12 | minimum 32:8 | 184:2 |\n| 39:24 44:23 60:14 | membership | 67:7 77:14 128:6 | monthly 45:6 |\n| 83:12 86:8 87:9 | 122:13,17 124:5 | 161:7
minor | 46:11 51:12 67:8 |\n| 96:11 110:4 | memories
113:12 | minute 11:13 33:3 | 68:7,11,18,23 69:7 |\n| 116:14 130:19 | memory 66:2,9 | 147:24 | 69:10,12 70:2,15 |\n| 138:14 149:2 | 115:22 127:8,9 | 14:20
minutes | 70:18 71:2,3,8,13 |\n| 175:14 177:19 | 141:20 159:17 | 89:11 | 72:3,20 105:21 |\n| means 8:3 82:14 | menial 170:2,7 | minutiae 89:14 | 106:12,16 107:14 |\n| 144:3 151:2 | mentioned 14:15 | miscommunicati | 107:22,25 108:20 |\n| meant 22:763:12 | 15:15 18:4 19:24 | 135:4 | 116:22 117:14,16 |\n| 159:12 | 22:23 24:11 25:23 | missed 23:11 | 118:11 122:16,21 |\n| media 3:16 120:19 | 29:25 49:14,19 | missing 32:2 81:9 | 123:7 124:6,11 |\n| 120:23,24 | 54:14 57:3,14 | 110:15 | 125:5,16 130:14 |\n| mediation 171:3 | 60:13 73:22 87:8 | 159:24
mistake | 130:21 132:2,25 |\n| medications 10:4 | 92:4 100:7 126:16 | misunderstood | 134:9,24 135:10 |\n| 16:15 45:22
meet | 165:18 | 56:22 | 147:8 148:7,16,24 |\n| 72:5 | | | 149:3,24 151:25 |\n| | | | |\n\n# [monthly - objection]\n\n| 154:20 155:12,15 | 116:4 138:10 | 115:25 116:15 | 136:12 141:17 |\n|---------------------|-----------------------|-----------------------|------------------------------------|\n| 157:11,19 160:4,8 | 173:4,8,23 174:9 | 146:22 156:13 | 145:2 153:6 |\n| 160:24 161:11,16 | 182:6,14 | 173:18 176:14,16 | 158:15 |\n| 161:17,23 162:2 | named
119:7 | 176:23 188:3,7 | numerous 44:5 |\n| 163:5,13,20 168:9 | 136:22
names | night
14:22 | 59:11 101:3 |\n| 169:7,11 184:19 | natural
107:12 | 78:7
nol s | 112:24 |\n| months
72:7 | 52:21
nature | nonsense 162:11 | 5:16
ny |\n| 161:25 183:20 | 168:13 183:16 | 8:17 77:19
normal | 0 |\n| mor 72:11 108:14 | 136:3
nearly | 179:3 | 23:16 78:11 |\n| 137:22 | necessarily 83:24 | normally 109:15 | 0
186:2 |\n| 170:6
mor's | 12:20
necessary | notary 1:19 5:23 | |\n| morning 3:3 6:10 | 63:21 75:25 80:18 | 186:22 188:6 | o'melveny 1:17
2:3 3:24 4:19,22 |\n| 14:20,22 | 85:18 93:2 100:23 | note 3:5 29:20 | 4:25 6:13 13:18 |\n| mortgage 77:19 | 112:7 169:21 | 35:24 41:11 | 100:5 103:7 |\n| mother
118:17 | need 8:23 9:9 | 145:19 | 4:77:25
oath |\n| motion 14:9 28:25 | 36:14 37:11,20 | noted
29:18 | object 129:25 |\n| 38:15,20 89:7 | 40:12,15,23 42:10 | 14:6,7,7
notes | objected 30:20 |\n| 90:10,16 168:6 | 47:4 85:9 124:19 | 51:10,11 100:9,13 | objecting
80:19 |\n| motions
6:24 | 127:4 143:3 156:9 | 100:14,19 101:3 | 12:4,24
objection |\n| 181:12 | 163:14 166:20,23 | 111:7,14,24 | 24:20 26:16 27:15 |\n| 119:5
motor | 169:18 170:10,15 | 112:12 113:4 | 28:24 29:22 34:10 |\n| motorcycles | 171:14 | 121:6 148:4 | 37:16 39:5 57:22 |\n| 115:17 | needed 30:22,25 | 187:10 | 58:18 61:4 64:14 |\n| 75:14
move | 44:2 46:7 174:4 | 6:22,25 7:5
notice | 66:13 77:4 78:21 |\n| moving 34:24 57:2 | needing 166:10,13 | 7:12 10:15,24 | 79:22 81:10,12 |\n| multi 42:22,22 | needs 167:6 | 89:10 187-5 | 84:25 88:3,8 91:9 |\n| multiple 19:14 | 169:19 | noticing
4:17 | 92:2 93:5 95:9 |\n| 42:4 76:4 | 31:14
negotiated | november 127:24 | 96:10 98:15 99:24 |\n| multiplied 136:7 | 31:15 | number 3:22 6:24 | 101:18 102:8 |\n| multiply 183:25 | negotiation
31:18 | 19:16 30:21 32:16 | 103:24 104:13 |\n| music
120:7,18 | 65:10 | 62:6 73:4 81:4,15 | 106:18 108:21 |\n| 1:18 2:3
myers | negotiations 171:3 | 93:19 96:8 100:20 | 111:22 112:22 |\n| 3:24 4:19,22,25 | neither 58:14 | 110:19,20 132:22 | 113:24 118:4 |\n| 6:13 | net 19:10,24 78:11 | 133:16,20 134:19 | 122:18 126:3 |\n| n | netherland 114:17 | 135:13,18 146:20 | 127:7 130:16 |\n| 2:278:11 186:2
n | 115:2 | 150:9,10 152:14 | 132:11 133:18 |\n| 187:17 | never 57:6 121:23 | 159:14,15 181:21 | 141:18 148:20 |\n| name 4:2 6:3,11 | 1:18,18,21 2:5
new | 183:22 187:4 | 149:7 152:11 |\n| 20:5 23:12,13,15 | 2:5,10,10,18 3:25 | numbering 97:7 | 157:20 166:12,22 |\n| 23:16 27:20 28:22 | 3:25 5:23 58:8 | numbers 48:23 | 170:12,22 177:25 |\n| 29:5 58:12 102:18 | 79:15,16 115:8,10 | 97:5 135:21 | |\n\n## [objections - paragraph]\n\n| objections
4:14 | 108:20,23 137:20 | oral 65:18 99:17 | 7:8 11:8,21
page |\n|----------------------|--------------------|--------------------------|---------------------|\n| 12:8 14:10 52:20 | 170:24 178:18 | 99:18 | 33:2,4 48:22,23,24 |\n| 52:22 54:8 | open 47:13 91:7 | orally 106:9 | 49:9,11 55:13,18 |\n| 9:18
objects | 92:10 | 160:18 | 88:20 93:25 95:18 |\n| obligation 91:22 | opening 63:19 | order 29:15 62:11 | 96:4,25 97:4,8 |\n| observer 45:20 | 64:16 91:5 | 72:23 75:3,5,8 | 105:18,20 106:11 |\n| obtain
12:19 | operating 41:21 | 86:9,21 105:5 | 113:13,14 115:12 |\n| obtained 59:17 | 41:24,25 42:11,20 | 54:25
ordered | 119:9,12,20 120:3 |\n| 22:15
obtaining | 42:21 43:3 45:7 | ordinarily 172:5 | 121:3 124:25 |\n| obviously 43:18 | 46:11 51:12 67:8 | ordinary 30:21 | 126:5,10 132:7 |\n| 66:18 87:17 98:17 | 68:7,11,19,23 | 62:7 70:24 156:7 | 140:19 145:20 |\n| 105:8 156:21 | 69:10,12 70:3,6,10 | 156:8 167:18 | 148:3 149:15 |\n| 163:15 173:21 | 70:15,18 71:2,4,8 | 169:22 181:7 | 151:14 152:8 |\n| 174:17
occasion | 71:13 72:4,21 | original
150:10 | 157:6 161:19,20 |\n| occasionally | 78:12 106:12,16 | 152:3 159:20 | 161:20 162:3 |\n| 141:22,24 | 107:22 108:2 | 153:13
originally | 187:3,18 |\n| 113:19
occupancy | 116:22 117:14,16 | 4.9
outcome | pages 161:19,22 |\n| 113:22 | 118:11 122:16,22 | 188:16 | 162:11 |\n| occur
68:3 | 123:8 124:6 | outside 16:22 26:3 | paid 32:24 70:23 |\n| offer
18:25 | 130:15,21 132:2 | 26:5,6,14 31:5 | 72:14 73:13 77:25 |\n| office
19:16 58:8 | 132:25 134:4,5,9 | 80:4 126:10 | 86:16 108:10,15 |\n| 68:24 69:20 72:12 | 134:24 135:11 | 127:17 | 118:22 130:24 |\n| 72:22 162:13 | 147:8 149:25 | outstanding 59:24 | 133:3 134:16 |\n| offices
1:17 | 151:25 154:20 | overpayment | 136:7 149:18 |\n| official 93:13,25 | 155:12,15 156:10 | 160:6 | 151:15 152:21 |\n| 94:21 187:9 | 157:11,19 160:5,8 | owed 81:18,19,20 | 153:24 155:23 |\n| offset
78:7 | 160:25 161:11,16 | 114:3
owned | 156:11 158:8 |\n| oh
45:10 160:24 | 161:17,23 162:2 | 126:22,25 127:16 | 159:19 160:2,3 |\n| 167:9 173:2 | 163:5,13,20 168:9 | 154:8 | 173:6 175:4,8,10 |\n| 177:14 | 169:7,12 184:19 | ownership
102:12 | 175:19 179:24 |\n| okay 9:7 35:17,22 | operations 127:20 | 107:9 | 181:10,12 183:4,6 |\n| 71:17 85:17 96:3 | opinion 145:20 | owns 115:5 116:5 | 183:8,14 |\n| 103:2 131:11 | 151:5,7 | p | 122:14
palm |\n| 148:2 149:14 | opportunity 2:4 | 2:2,2 23:16 | pans
101:23 |\n| 159:6 173:8 181:6 | 4:20 6:14 10:24 | p
69:20
p&l | paper 168:23 |\n| 169:3
old | 38:20 75:20 81:4 | 1:15 2:17 | papers 43:17,19 |\n| once 85:11 144:24 | 29:6
oppose | p.c.
p.m. 39:10 90:25 | 44:16 45:3 46:3,6 |\n| 154:10 | opposed 74:6 | 139:21 140:4 | 126:14 |\n| ones 60:9 69:23 | 103:14 | 165:8,12 185:5,8 | paragraph
113:2 |\n| ongoing 52:6 | opposite
159:24 | pacific 2:3 4:19 | 113:2 |\n| 88:14 105:21 | | 6:13 10:23 | |\n| | | | |\n\n**[paramount - plan]**\n\n| paramount
29:3 | pass
44:9 130:25 | people
5:15 16:2 | 139:9,11,12 |\n|-----------------------|---------------------|---------------------|-----------------------|\n| parcel
111:25 | 139:10 | 19:8,17,19 28:19 | 140:24 157:17 |\n| parents
42:3 | passed
105:7,8 | 45:22 53:4 58:24 | 178:20 179:3 |\n| part
21:22 37:17 | patents
120:4,13 | 102:17 117:24 | 181:23,24 182:2 |\n| 43:17 51:11 69:9 | pax
100:6 | 118:7 141:24 | 183:9,10 184:4 |\n| 96:9,12,17 97:9,13 | pay
19:13 54:22 | 142:2,4 168:24 | person's
27:23 |\n| 97:24 100:12 | 55:3 68:2 118:20 | 175:16 | 182:5 |\n| 105:20 111:25 | 154:9 171:6 | percent
118:13 | personal
95:12 |\n| 112:3 132:21 | payable
69:21 | 138:19,21 139:4 | 97:25 101:4 |\n| 144:7 170:21 | payables
167:24 | 141:9,11,13,14 | 102:10 |\n| 171:7,9 172:4 | payee
138:11 | 142:7,8,9,12,16,23 | personally
23:9 |\n| 181:6 | payees
137:7 | 143:6,8 144:2,5,6 | 65:17 |\n| participate
47:2 | paying
107:17 | 144:13,14 145:11 | perspective
31:23 |\n| 47:17 60:8,12 | 146:24 | 146:4,5,11,11,21 | 77:16 85:7 |\n| participated
51:13 | payment
33:17 | percentage
136:6 | pertaining
146:21 |\n| 58:23 84:3 | 92:22 106:23 | 136:8 138:13 | petition
32:22 |\n| participating | 108:22 117:9 | 139:5 147:7 | 33:5,9,16,20 35:24 |\n| 45:21 | 133:3,25 134:11 | percentages | 36:3,8 74:13 84:6 |\n| participation | 146:19 154:7,13 | 136:15 144:19 | 92:22 132:19 |\n| 45:12 47:10,20 | 154:15 156:24 | perform
59:15 | 133:3,3,25 160:2,2 |\n| particular
40:5,12 | 159:17 175:13 | 66:11 91:25 93:3 | 160:3,3 172:5,20 |\n| 40:16 42:19 105:5 | 179:4 | 96:20 97:10,16,21 | 174:25 176:5,8 |\n| 117:17 118:6,23 | payments
83:22 | 98:5,6 114:13 | 177:18,24 183:4 |\n| 130:17 168:25 | 84:6 86:16 93:2 | 125:22 | 183:11,14,16 |\n| particularly
14:9 | 132:16,19 133:7,9 | performed
80:20 | 184:5,12 |\n| 112:12 | 133:10 134:2,6,16 | 83:5 88:10 89:18 | phone
15:3 25:11 |\n| parties
3:14 66:22 | 134:22 154:5 | 97:20 121:10,14 | 25:15 28:8 47:20 |\n| 84:23 87:12 | 156:25 157:24 | period
72:10 | 58:24 59:2,11 |\n| 104:25 105:2 | 172:5 183:17,17 | 82:16 86:20 90:25 | 104:24 143:15 |\n| 117:6 130:24 | 184:11 | 117:18 129:22 | 167:8 181:19 |\n| 133:12 188:14 | payroll
42:7 | 133:11 140:13 | phones
3:10 |\n| partner
19:12 | pays
122:4 | 151:15 153:25 | phrase
110:2 |\n| 20:3 51:3 | pc
10:25 48:9,20 | 154:20 155:11,17 | physically
123:5 |\n| partnership
74:10 | 49:4 | 156:12 157:25 | pick
3:7 |\n| 75:23 | pdf
95:18 | 159:9 | place
3:10,14 |\n| parts
79:12 | pearl
2:18 | perjury
8:8 | 45:22 47:15 53:8 |\n| party
4:7 20:22 | penalty
8:8 | person
5:12,15 | 77:6 82:20 83:25 |\n| 44:4 53:10 99:11 | pendency
70:9 | 15:18,21 26:15,17 | 175:24 186:11 |\n| 102:14 119:24 | 117:19 | 49:20 50:17 51:5 | plan
86:6,11,13,24 |\n| 122:6 173:12 | pending
9:11 | 54:4 103:15 | 87:15,24 122:2 |\n| 184:10 | 81:25 82:5 | 129:18 130:10,10 | 169:17 |\n| | | | |\n\n[planned - process]\n\n| planned 54:19 | 120:17 | prepare
13:4 | previously 6:10 |\n|----------------------|--------------------|-----------------------|---------------------|\n| 86:14 88:7
plans | possibly
118:9 | 24:13,14 71:11,12 | 14:23 85:20 |\n| 125:3 | 169:6 171:17 | 71:23 95:3 100:9 | 104:10 119:18 |\n| platforms
120:8 | post 20:17 32:22 | 173:5 | 130:4 |\n| 120:20 | 33:5,9,16,20 35:24 | prepared 13:10,14 | primary 143:10 |\n| play 52:10 169:18 | 36:3,8 61:11 | 24:15 31:19 71:3 | principal 21:17 |\n| 169:20 171:7 | 63:12 133:3 160:2 | 71:19 86:12 | 22:24 23:3 37:23 |\n| 172:2,3,3 | 174:25 176:5,8 | 161:15 173:18 | 50:5,10,16,25 51:8 |\n| plays 52:11 | 177:18,24 183:11 | 183:12 | printed 119:11 |\n| pleadings 14:8 | 184:5,12 | preparer 135:4,6 | prior 82:17 83:23 |\n| 3:5,9 4:15
please | posted 120:8,19 | 136:9 173:4 174:9 | priority
81:7 |\n| 5:10,19 6:3 8:19 | potential 24:10 | 8:12
preparing | 29:2
privacy |\n| 9:5.11 11:8 23:14 | 52:9 65:11,15,22 | 15:6 45:6,11,12 | private
3:7 |\n| 28:11 33:2 35:15 | 85:21 | 46:14 55:24 56:7 | privilege 39:23,25 |\n| 67:22 148:5,14 | potentially 27:20 | 57:24 58:21 60:23 | 40:17 83:15 |\n| 165:2 | 66:678:17 90:14 | 66:20,21 84:4 | privileged 41:3 |\n| plus 72:10 106:7,7 | 101:23
pots | 86:18 94:7,11 | probably
14:24 |\n| 135:18 140:17 | practice 121:21 | 105:11 109:6 | 20:20 24:11 28:9 |\n| 2:14
po | practitioner | 110:12 112:9,21 | 32:9 42:10 45:4 |\n| pohl 23:10,15,17 | 176:13 | 132:4 155:3,6 | 52:15,16,19 54:5 |\n| 23:24 24:4 | pre 74:13 84:6 | 161:2169:11 | 106:8,8,9 110:17 |\n| point 39:14 40:18 | 92:22 132:19 | 170:5,6 | 116:23 137:8 |\n| 48:14 52:20 60:6 | 133:3,25 160:2,3,3 | presence 120:25 | 138:21 144:5 |\n| 61:8 65:25 67:10 | 172:5,20 177:18 | present 2:21 4:10 | 170:23 176:19 |\n| 75:3 81:11 92:20 | 177:24 183:4,14 | presenting 155:13 | problem 80:3 |\n| 106:17 123:23 | 183:16 | presidential
19:19 | 146:25 160:24 |\n| 124:13 130:14 | precursor
17:11 | 54:22
presumably | 162:16 |\n| 153:22 166:3 | predicated 72:3 | 68:20 | procedure
11:3 |\n| 171:10 | 157:10 | presuming 114:6 | 17:19 |\n| points 25:2 55:17 | predict 53:7,13 | presupposed | procedures
7:23 |\n| policies 121:17 | 33:15
prefer | 55:10 | 70:13 |\n| policy 121:18,22 | preference 33:9 | presupposes 70:15 | proceed 11:20 |\n| 121:24 122:8 | 33:14 82:10,18 | presupposing | 140:5 165:13 |\n| populated 95:23 | 84:2 171:18 | 66:14 | proceeding 4:15 |\n| ported 49:23 | preferences 82:16 | pretty 21:11 22:9 | 16:22 |\n| 37:2
poses | preparation 13:20 | 32:7 37:4 44:22 | proceedings 39:19 |\n| possession 37:25 | 15:751:953:5 | 70:5 179:11 | 39:21,22 115:10 |\n| 38:3 52:14 | 55:19 56:20 60:19 | previous 36:21 | process 38:14 |\n| possible 30:17,25 | 61:9 68:6 73:16 | 38:6 78:7,10 | 40:13 67:21 155:9 |\n| 31:635:25 60:7 | 86:7 112:4 116:22 | 116:8 119:6 | 168:7,22 169:23 |\n| 79:6 82:9 84:12 | 168:10 | | 178:11 |\n| | | | |\n\n# [produce - reasoning]\n\n| 8:13
produce | 152:16 153:16,25 | q | r |\n|-----------------------|----------------------|---------------------|----------------------|\n| produced 128:25 | proponent 118:12 | 31:23
qpc | r 2:2 5:21,21 6:5 |\n| 137:19 147:16 | proposed 5:4,7 | quarter 72:8 73:9 | 48:25 186:2 188:2 |\n| 173:12,13,16 | 54:20 111:20 | 73:10 | 167:8 176:10
rang |\n| product 46:22 | 139:3 150:21 | quarterly 68:7 | 15:13
range |\n| 83:15,17 | protect 75:9 89:16 | 71:19,21,25 72:18 | 29:5
rank |\n| profession
166:3 | 179:4 | | |\n| professional 17:14 | 29:14
protected | 158:18
queries | rarely 42:21 81:18 |\n| 17:17,25 18:8,12 | protection
83:18 | question 8:20 9:5 | rate 67:10,11 |\n| 33:11 37:22 77:17 | protective 29:15 | 9:7,11,19,20 27:4 | reached 23:17,24 |\n| 92:21 156:4 158:3 | 86:22
prove | 27:6 28:9 34:8,12 | 28:20 161:12 |\n| 163:3 166:7 | provide 22:18 | 34:16,18,19 36:17 | 162:12,25 |\n| 175:19,20 | 92:25 171:11,15 | 36:19,25 38:17 | reaching 161:13 |\n| 14:8
professionals | provided 13:14 | 53:17 56:9 83:20 | read 27:6 34:12 |\n| 30:21 54:9,23 | 59:5 98:11 99:10 | 94:19,21 96:17 | 57:18 65:24 90:16 |\n| 57:9 62:8 68:25 | 117:3 130:9 | 101:12 105:16 | 120:16 147:25 |\n| 77:25 156:5,5,6,7 | 140:24 158:15 | 108:3,8 110:7,8 | reads 55:18 61:8 |\n| 156:8 157:2,3 | 92:21
providers | 113:14 114:14 | 63:18 80:17 88:20 |\n| 159:25 175:20 | providing 27:14 | 115:13 116:21 | 94:20,24 95:11 |\n| 181:8 | 63:21 | 117:4 118:3 119:4 | 105:21 106:12 |\n| | | 120:3,12 121:16 | 113:18 115:15 |\n| profile
166:10,19 | public 1:20 5:23 | 122:11 124:13 | ready 137:21 |\n| 178:14 179:6,18 | 186:22 188:6 | 126:5 127:22 | real 42:20 77:20 |\n| program 69:12 | pulling 134:14 | 130:18,20 148:19 | 94:22 107:6 |\n| 70:11 | pullman 2:12 5:7 | 149:6,12,25 150:3 | 113:19,22 114:2,4 |\n| 71:9
progress | 165:17 | 151:19,23 154:2 | 147:6 167:20 |\n| 50:22
progresses | 99:11
punching | 155:16 163:10,12 | realized 159:24 |\n| projections 61:10 | punitive
164:9 | 163:12 166:14 | really 31:2 74:21 |\n| 61:24,24 86:18 | purchase
117:12 | 177:13,21 181:15 | 133:2 165:4 |\n| 87:10 | 118:19 | 184:10,12 | 10:8 76:15
reason |\n| prominent 60:18 | 117:13
purchased | questions 47:17 | 78:13 89:4 138:22 |\n| promised 179:23 | 39:23,25
purposes | 83:21 91:3 99:21 | 142:4,19 143:4,10 |\n| prompted 163:17 | 77:24 | 100:6,23 113:5 | 145:16 |\n| proof 80:24 81:2 | pursuant
10:25 | 119:19,21 129:16 | reasonable 21:13 |\n| 81:21 | pushed
168:23 | 135:25 149:2 | reasonableness |\n| proofs 80:19 | put 44:18 69:16 | 153:5 158:5 | 109:14 110:3 |\n| properly 136:2 | 131:12 142:7 | 164:15 167:17 | 158:10 |\n| property 94:15,21 | 155:24 | 179:17 184:8,23 | reasonably 53:11 |\n| 95:12 107:7 | puts 87:18 | quick
165:4 | reasoning 29:21 |\n| 113:17 114:2 | putting 109:14 | quickbooks 60:25 | 142:17 143:21 |\n| 120:7,13,15,18 | 180:22 | quickly
159:6 | 144:8,11 145:10 |\n| 122:11 148:5,14 | | | 145:12,21 |\n| | | | |\n\n85\n\n#### **[reasons - report]**\n\n| reasons
75:2 77:23 | record
3:3,15 4:13 | refers
84:11 95:13 | relied
85:5 104:9 |\n|-----------------------|-----------------------|------------------------|----------------------|\n| 130:3 142:11 | 6:4,11,11 8:12 | 95:17 96:2 114:16 | 177:15 178:6 |\n| 168:15 | 11:13,15,16,20 | 119:4 120:5,12 | relief
75:4,6 |\n| recall
23:20 32:6 | 28:2,18 32:15 | 121:4,17 122:13 | relies
84:22 |\n| 33:8 34:7 44:10 | 41:10 48:5 90:19 | 125:8 126:6,7 | rely
39:2 98:13 |\n| 57:21 65:20 | 90:21 91:2 93:18 | 127:23 135:13 | 123:25 139:6 |\n| 126:17 128:4 | 100:4 129:5 130:4 | 144:20 | 158:14 176:4 |\n| 146:10,13 151:4 | 139:19,21 140:4 | reflect
132:10 | 177:23 179:5 |\n| 151:10 161:9 | 156:9 165:4,8,9,12 | 133:8 140:22 | remain
106:16,24 |\n| 173:22 | 185:2,5 188:11 | reflected
133:14 | 107:18 |\n| receipt
78:13 | recorded
1:14 | 135:15 152:8 | remains
74:12 |\n| receipts
52:17 | 3:17 | reflecting
164:5 | 184:14 |\n| 54:3,14,15 63:15 | recording
3:13 | refresh
36:16 | remember
21:14 |\n| 66:25 68:22 86:19 | 8:10 | regarding
15:17 | 24:7 43:14,24 |\n| receivable
69:22 | records
15:9,20,23 | 16:4,4 24:2,9 25:5 | 59:2 62:22 81:3 |\n| receive
57:15 | 40:14 49:22 52:16 | 26:4,11 30:14 | 85:24 87:5 105:2 |\n| 137:10 157:15 | 82:9 84:12,14,18 | 59:21 65:14,19 | 105:5,15 108:7 |\n| 174:24 | 92:19 160:22 | 67:25 102:15 | 109:20 110:8 |\n| received
33:20 | 171:16,20 172:17 | 111:16 137:13 | 116:19 117:4 |\n| 92:22 99:17 | recoverable
83:2 | 150:3 161:10 | 127:19 130:22 |\n| 104:11 137:13 | recoveries
175:15 | 163:4 | 142:13 146:16 |\n| 139:7 140:6 | rectified
135:5 | regret
168:2 | 159:13 167:12 |\n| 160:10 | redacted
129:17 | rejoin
41:14 | 173:10 176:7 |\n| receiving
33:9 | 182:6,16,25 | related
4:7 19:7 | remind
167:10 |\n| 161:9 | redaction
130:6 | 49:21 56:9 61:10 | remotely
4:11 |\n| recess
90:22 | refer
97:4,25 | 90:3 91:4 95:14 | renters
107:7 |\n| 139:22 | referenced
68:10 | 138:23 143:5,11 | reorganization |\n| recognize
10:20 | 103:11,12,13 | 188:14 | 86:11 168:21 |\n| 48:15 49:6 93:21 | 119:23 155:5 | relates
7:3,8 94:15 | 169:15 |\n| 111:11 140:9 | 159:10,15 | 107:16 111:21 | repair
107:8 |\n| 147:20,22 | references
63:11 | 173:16 | 144:22 |\n| recollection
36:16 | 113:4,7 119:6 | relating
6:23 | repairs
158:22 |\n| 44:21 162:24 | referencing
65:7 | 70:14 | repeat
9:5 27:3 |\n| recommend
73:23 | referred
27:5 | relationship | repeating
66:17 |\n| 73:24 74:2 75:7 | 174:5 | 143:19 | report
40:11 45:7 |\n| 75:17,22 76:11 | referring
71:15 | relevance
28:21 | 46:11 51:12 54:6 |\n| 80:9 141:10 | 95:20 97:4,7,14 | 88:11 | 67:8 68:11,19,23 |\n| recommended | 104:3 120:9 | relevant
27:24 | 69:7,10,13 70:3,6 |\n| 144:21 | 132:12 135:9 | 41:4 113:23 | 70:10,15,19 71:2,4 |\n| reconciling
80:18 | 150:6 167:16 | 116:21 117:14 | 71:9,19,21,25 72:4 |\n| | | 123:11 | 72:18,21 107:22 |\n| | | | |\n\n#### **[report - right]**\n\n| 108:2,2,9 117:5,15 | representations | responds
52:4 | 55:13 61:8 88:12 |\n|----------------------|----------------------|-----------------------|-----------------------|\n| 118:11 122:16,22 | 59:21 | 149:15 | 111:21 126:14 |\n| 123:8 124:6 | representative | response
35:23 | 175:22 |\n| 130:15,21 132:3 | 180:5 | 115:14 | retrieved
31:8,12 |\n| 132:25 134:4,6,24 | represented
9:12 | responses
12:7 | return
53:2,3 |\n| 135:11 144:9 | 20:21 21:10,12 | responsibilities | 74:23 75:6,8 |\n| 147:8 149:25 | 102:22 113:12 | 21:20 46:10,18 | 76:12,14 77:2,22 |\n| 151:25 154:20 | representing
9:16 | responsible
20:2 | 77:23 78:14 79:15 |\n| 155:12,15 156:10 | 100:5 181:13 | 98:12 | 79:17,18 86:23 |\n| 157:12,23,23 | request
26:19 | responsive
124:15 | 168:9 173:5 |\n| 158:13 159:8,20 | 108:9 163:18 | rest
17:24 | returns
54:10 74:3 |\n| 160:5,8,25 161:11 | require
47:9 60:7 | restrictions
153:2 | 74:9 75:24 76:5,6 |\n| 161:16,17 163:5 | required
12:14,19 | restroom
139:17 | 78:18 79:9,11 |\n| 163:13 184:20 | 17:19,22 54:25 | restructure | 80:10 169:9 173:3 |\n| reported
71:2 | 55:2 70:10 76:2 | 167:22 | 173:6,11,18 |\n| 157:5 160:7 | 89:5 108:14 | restructured | revealed
26:18 |\n| reporter
1:20 4:4 | requirement
67:7 | 170:16,21 | revealing
27:19 |\n| 5:10,19 8:11 | requirements | restructuring | 28:22 |\n| 10:13,18 27:7 | 42:24,24 67:5 | 17:24 18:7 165:19 | revenue
80:14 |\n| 32:12,20 35:7,14 | requires
68:24 | 166:11,13,16,20 | review
27:22 |\n| 47:23 48:4 78:9 | 86:25 89:10 | 166:24 167:7,16 | 43:22 51:23 52:19 |\n| 93:11,16 111:3,10 | reside
150:15 | 167:21 170:11,21 | 53:10 60:7 61:9 |\n| 128:23 129:13 | 172:17 | resuming
139:23 | 62:12 68:6 72:17 |\n| 131:18,19 140:2 | residence
101:5,9 | retain
48:8,19 | 73:16 124:20 |\n| 147:12,14 171:13 | 102:5 113:16 | 49:3 181:7 | 125:17 135:24 |\n| 187:15 | 114:6,9 118:6,10 | retained
34:6 | 150:19 158:2 |\n| reporting
19:18 | 150:13 | 36:22 37:6 39:7 | 162:5 171:19 |\n| 42:23 52:18 54:2 | residences
19:14 | 39:15,18,20 72:17 | reviewed
13:8,11 |\n| 66:21 67:4 68:8 | 114:14 118:3 | 143:11 187:15 | 62:18,20 81:24 |\n| 108:14 148:24 | resident
76:12 | retainer
32:22,24 | 84:13,18 109:13 |\n| 149:3 155:6,10 | resides
114:5 | 32:25 33:5,10,12 | 110:3 112:24 |\n| reports
22:19 | 118:5 | 33:16,20 35:24 | 114:21 141:3 |\n| 66:21 68:7 107:22 | respect
21:20 | 36:4,8 126:6 | reviewing
80:17 |\n| 116:22 117:16 | 92:25 95:7 | 174:25 175:17 | 82:8 112:11 |\n| 157:19 161:23 | respond
89:11 | 176:5,8 177:19,24 | 160:15 171:16 |\n| 162:3 168:9 169:7 | 178:24,24 | retaining
34:5 | revising
139:5 |\n| 169:12 | responded
36:20 | 35:21 36:18 37:3 | rhode
176:15,21 |\n| represent
30:2 | 65:4 | 39:4 | right
7:10 10:19 |\n| 129:7 140:16 | responding
35:18 | retains
74:7 162:6 | 38:19 53:24 55:22 |\n| 144:13 176:17,19 | 51:16 | retention
7:8 | 61:3 62:16 63:6 |\n| | | 43:16,17,19 44:16 | 64:16 70:17 71:6 |\n| | | | |\n\n## [right - server]\n\n| 73:4 81:15 84:9 | 178:7 181:3,5 | 124:25 128:3 | 142:20,24 143:3,5 |\n|----------------------|----------------------------------------|----------------------|-----------------------|\n| 90:7 94:8 95:21 | rudnick's 126:14 | 135:5,7,9 136:10 | 143:10,23 159:14 |\n| 98:2 100:11 | 10:25 11:22
rule | 155:25 | 184:3 |\n| 126:19 130:11 | 11:2117:5
rules | scheduled
81:14 | 11:23 28:21
see |\n| 134:12 136:19 | 161:3 | schedules
14:6 | 33:6 35:25 45:22 |\n| 138:5 152:5 | ruling 29:12 | 30:23 44:22 45:25 | 57:19 61:12 68:8 |\n| 153:17,20 154:22 | 22:258:9
run | 51:10 55:20,25 | 82:11,25 88:11 |\n| 165:20 169:16 | 67:10.11 178:21 | 56:14 57:12,17,25 | 95:17 96:6 121:8 |\n| 170:8 173:23 | running 21:23 | 58:17,22 60:20,24 | 121:19 125:6 |\n| 177:14 | 172:9,10 | 69:4 100:10 | 132:15 141:2 |\n| rights
29:2 | 178:22
runs | 111:16 112:2,5 | 148:9 151:16 |\n| 113:20
road | 2:6 4:24,24
russo | 113:6 168:8 | 155:21 159:2,3 |\n| rodeo
89:3 | S | 183:13 | 168:5 183:20 |\n| role
50:7,12 52:9 | 2:274:10 187:2 | schindler 13:8 | seeing 57:21 |\n| 53:18 94:6,10 | S | 31:25 49:16 50:9 | 127:19 |\n| 98:11 102:3 | safe
123:10 | 56:5,24 112:18 | 124:10,12
seek |\n| 105:25 106:3 | safety
138:24 | school 17:3.5 | 79:8,12
seen |\n| 112:9 134:21 | 144:10 182:11 | science
17:7 | 109:15 121:23 |\n| 168:11 169:17,20 | 42:7
sales | scope 43:8 44:12 | 127:24 128:19 |\n| 171:25 172:4 | sanity 158:9 | 90:13 171:9 | 137:6 145:7 164:8 |\n| roles 23:2 51:18 | 162:4
save | 164:22
scotch | 164:13 |\n| 157:4
roll | 62:22 79:13
SAW
79:15 126:13 | scrambling 69:4 | select 75:20 |\n| rolled
158:15 | 128:4 153:4 | 71:11
scratch | 122:6
sell |\n| 4:11 127:12
room | | 99:16 106:2 | semantics 39:13 |\n| rudnick 2:8 5:4 | 159:23 162:19
163:13 173:3 | search
15:19,20 | 19:19
senators |\n| 15:21 23:10,16 | | 49:21 82-25 | 15:21 24:15
send |\n| 24:6,8,18 25:9 | saying 37:9 149:20
149:21 162:13 | second 45:16 61:7 | 162:7 |\n| 26:5,6,11 30:9 | | 114:16 121:6 | sense 38:2 158:4 |\n| 31:20 32:4 38:10 | 33:4 34:15
says
87:7 91:23 116:6 | 125:2 | 158:25 |\n| 38:12 39:2,16 | | secret
106:21 | sensitive
3:6 |\n| 43:23 49:24 56:13 | 116:7 162:7,15 | 120:14
secrets | sent 13:17 31:20 |\n| 57:4 58:25 59:7 | 184:9,10
scared 143:16,18 | section
75:597:17 | 49:24 |\n| 59:10,17 64:20 | 143:19 | 105:23 106:4 | 121:6
sentence |\n| 83:18 98:25 99:7 | scenarios
20:14 | 114:19 | 125:2 |\n| 102:12,18 103:18 | 59:22
schedule | secure 167:22 | separate 74:4,5,14 |\n| 103:18 104:11,17 | 60:3 71:14 81:14 | secured 20:19 | 74:22 107:21 |\n| 104:17 105:7,13 | 94:7,20,23 95:12 | 21:7 42:15 81:7 | 129:5 131:7 132:7 |\n| 106:6 109:24 | 96:13 98:23 103:9 | security 33:17 | september 17:10 |\n| 112:14 124:2 | 103:23 104:8 | 115:24 118:8,25 | 7:5
served |\n| 126:7 139:7 156:2 | 108:12 109:16,17 | 133:23 138:16,22 | 13:24 49:22
server |\n| 157:15 175:18 | 109:18 114:2 | 138:24 142:14,18 | |\n| | | | |\n\n**[service - started]**\n\n| service
92:21 | signature
188:21 | someday
169:17 | spent
21:23 |\n|-----------------------|-----------------------|------------------------|-----------------------|\n| 138:11 145:5,5 | signer
37:24 52:14 | someone's
171:4 | split
118:18 |\n| services
18:24 | 65:3 | someplace
110:21 | spoke
13:5,7 14:15 |\n| 21:21 85:21 90:4 | significant
13:9 | son
58:9,11,13 | 14:21 16:8 31:2 |\n| set
101:7 161:8 | 59:5 | soon
159:4 | 57:6 |\n| 188:10,19 | significantly | sorry
3:5 7:14 | spoken
14:24 |\n| setting
47:5 83:17 | 160:14 | 23:11 35:3 41:7 | 174:11,18,22 |\n| settlement
78:6 | silverberg
13:6 | 83:11 94:19 95:16 | spouse
118:14 |\n| 171:2 | 24:5 33:4 34:4 | 126:4 130:19 | 145:18 150:14 |\n| settlements
77:10 | 37:2 38:5 39:6 | 171:13 176:11 | spouse's
121:18 |\n| seven
75:15 | silverberg's
35:19 | sort
52:8 55:6 | spreads
21:25 |\n| 136:18 | similar
113:17 | sorts
17:15 42:23 | spreadsheet |\n| seventh
92:19 | simultaneously | 54:15 167:25 | 135:14 158:6 |\n| shake
8:24 | 44:23 | sound
84:9 | 160:19 |\n| shape
62:10 | single
53:10 75:22 | source
62:24 | spring
2:17 5:16 |\n| shapes
42:2 | sir
85:16 100:6,14 | 77:12 87:25 105:2 | 27:17,18 28:17,23 |\n| shea
2:17 | 153:18 | 175:7,8,13,25 | 29:6 57:24 58:3 |\n| sheet
69:20 131:14 | sitting
19:25 | spatulas
101:22 | 179:6,9,12 180:6,7 |\n| 133:15 138:16 | situation
104:20 | speak
14:18 15:14 | 180:10,15,20 |\n| 158:12 | 121:23 | 23:25 24:9,17 | 181:17,20 182:20 |\n| sheets
109:4 | six
162:10 | 25:5,10 26:2 | 183:5,8 184:6 |\n| sherry
114:17,25 | size
42:2 | 44:17 144:25 | spring's
28:8 |\n| 146:21,25 150:5 | slipping
87:4 | 174:20,21 181:24 | 182:10,15,19 |\n| 150:16,17 151:16 | small
45:12 88:5 | speaking
35:20 | springs
26:19 |\n| 153:20 154:11 | 134:17 173:17 | 115:7,14 151:10 | 28:10,14 |\n| sherry's
146:25 | social
120:23,24 | specific
14:7 51:11 | square
1:18 2:4,9 |\n| shit
176:11 | sofa
55:25 56:14 | 94:17 100:12,14 | 3:25 |\n| short
104:20 | 57:12,17,24 58:16 | 100:19 101:2 | ss
188:4 |\n| 139:22 | 58:22 59:22 60:2 | 104:4 110:24 | stab
43:22 |\n| shorthand
1:20 | 94:7 98:23 109:16 | 111:19 112:12,20 | staff
20:4 24:12 |\n| show
146:9 | sofa's
14:5 44:21 | 157:25 | 51:17 52:8,9,24 |\n| showed
141:24 | 45:25 51:10 60:19 | specifically
20:25 | 53:14,17,20 54:4,7 |\n| 159:22 | 60:19,23 69:4 | 43:15 51:7 72:20 | 66:20 |\n| showing
101:19 | 83:22 112:2 113:5 | specifics
83:10,16 | stamp
129:2 |\n| shown
132:21 | 168:8 170:5 | specified
186:11 | stamped
35:9 |\n| 147:7 | software
60:16,18 | speculate
127:4 | standard
70:8 |\n| shows
117:20 | 61:2,5 | speculation
93:6 | 121:21 |\n| 158:5,21,23 | sole
52:14 | spell
23:12,13 | start
6:17 7:22 |\n| siblings
42:4 | solely
104:9 | spend
15:5 78:4 | 79:25 |\n| signatory
38:23 | somebody
183:7 | 165:25 | started
17:11 23:4 |\n| 66:18 | | | 45:6 153:4,7 |\n| | | | |\n\n**[started - team]**\n\n| 162:18 182:21 | stricken
29:14 | supported
36:21 | 77:6 82:20 111:23 |\n|-----------------------|----------------------|--------------------------------------------|------------------------|\n| starting
33:14 | strike
25:4 30:6 | supporting
51:17 | 134:17 139:18 |\n| 83:25 97:9 109:5 | 116:20 157:13 | supports
60:18 | 165:3 173:2 |\n| 130:14 | structured
65:23 | supposed
74:20 | 179:25 184:25 |\n| starts
96:17 | 66:7 | 162:17 167:12 | taken
79:4 90:23 |\n| 109:21 | stub
72:9 | sure
7:4,11,23 | 139:23 |\n| state
1:20 4:12,15 | stuff
30:25 168:7 | 27:16 31:24 32:2 | takes
47:15 |\n| 5:23 6:3 27:2 | subject
8:7 12:11 | 32:7 37:4 38:12 | talk
7:20 8:18 17:2 |\n| 42:22 73:17 76:16 | 14:2 29:14 53:10 | 38:13 43:13,21 | 80:7 146:3 |\n| 76:16 79:14 101:3 | 147:23 | 44:19 73:4 75:10 | talked
16:3 21:18 |\n| 156:5 188:3,7 | subscribed
186:18 | 81:8 88:13 99:22 | 30:10,15 46:2,9,13 |\n| stated
26:17 | substantively | 104:6 110:13,14 | 55:14 59:9 127:9 |\n| 164:10 171:19 | 149:5 | 110:16 113:3,8,11 | 128:12,16 129:20 |\n| statement
14:5 | subtract
133:6 | 124:8 125:25 | 134:10 137:24 |\n| 34:12 37:21 54:6 | success
82:5 | 127:14 129:6 | 154:25 158:16 |\n| 55:19 73:6 111:17 | successful
86:10 | 135:25 136:10 | 164:3 |\n| 112:4 158:8 | suffering
9:24 | 137:16 141:5 | talking
29:25 |\n| statements
8:25 | sufficient
42:12 | 150:25 158:4,11 | 64:15 79:23 85:2 |\n| 69:19 111:14 | suggested
143:6 | 165:6 167:13 | 96:12 98:25 103:8 |\n| states
1:2 3:19 | suggesting
142:12 | 173:25 174:23 | 104:4 138:19 |\n| 42:6 54:23 62:5 | 142:17 | 176:7 179:11 | 146:13 160:16,16 |\n| 69:11,19 71:20 | suggestion
145:24 | surprise
83:24 | 160:17 162:18 |\n| 72:2,22 157:7 | suggestions
141:3 | surrounding | task
89:4 |\n| 162:8 171:11 | 141:8 | 182:12 | tasks
88:22 170:2 |\n| 176:19 | suite
2:18 6:8 | suspect
170:25 | 170:7 |\n| statistical
94:3 | sum
72:11 96:17 | swear
5:10,19 | tax
19:21,22 52:25 |\n| statute
75:16 | 135:17 | swearing
8:4 | 53:3,4 54:8,9 |\n| 82:22 | summarized | sworn
5:22 186:5 | 73:17 74:3,8 75:6 |\n| statutes
75:16 | 155:24 | 186:18 188:10 | 75:7,24 76:14 |\n| statutorily
72:24 | summary
94:2 | system
60:10 | 77:2,16,22,24 78:3 |\n| stay
18:2 123:9,13 | 129:21 130:9 | t | 78:17 79:9,11 |\n| stays
123:8 | 153:3 | t
5:21 6:5 186:2 | 80:8,10 168:9 |\n| step
13:19 46:2 | sun
59:14 | 187:2 188:2,2 | 169:9 173:3,5,6,11 |\n| 69:25 | supplement | tab
10:12 32:11 | 173:18 |\n| stepping
49:13 | 132:24 | 34:22 131:2 146:7 | taxation
19:9 22:2 |\n| steven
23:9,15,24 | support
19:6 22:4 | | taxes
42:7,7 53:5 |\n| 24:4 | 22:8 40:6 49:2 | table
49:9,10 50:4
taconic
113:20 | 73:24 74:17 77:20 |\n| street
2:13,18 6:8 | 51:24,24 55:21 | tail
45:4 | 107:6 |\n| stretto
89:22 90:8 | 85:19 112:6 | take
3:13 9:10 | taxing
75:11 |\n| 90:14 92:5,10,14 | 162:21 172:8 | 14:25 31:25 33:3 | team
55:7 56:20 |\n| 92:24 | | 35:15 53:8 67:5 | 59:10 106:6,6 |\n| | | | |\n\n[team - top]\n\n| 109:24 110:16 | thing 19:17 64:19 | 172:11 173:16,17 | 44:24 45:19 52:20 |\n|----------------------|--------------------|--------------------|-----------------------|\n| 138:19,20 153:13 | 66:3 79:13 117:23 | 177:12 178:16,16 | 60:6 65:25 81:11 |\n| 172:9,12 | 120:10 122:14 | 178:17 179:3 | 86:17,20 90:20,24 |\n| technical 56:9 | 124:21 135:12 | 181:19 182:22 | 97:3 104:21 106:8 |\n| technically
74:22 | 157:2 162:15 | 183:21 184:20 | 116:13 117:18 |\n| technology 169:6 | things 6:21 22:5 | thinking 40:8 | 118:23 123:24 |\n| teleconference | 51:21 54:18 69:14 | 117:7 123:12 | 136:13 137:11 |\n| 2:19 | 100:24 124:4 | 149:9 | 138:2 139:20 |\n| telephone 45:15 | 156:22 161:2 | third 63:18 64:15 | 140:3 146:23 |\n| tell
124:19,24 | 167:19 179:2 | 117:6 119:24 | 154:5 155:20 |\n| 127:3 135:8 | think 9:14 14:11 | 122:6 130:24 | 156:14,22 157:11 |\n| 154:14 184:15 | 14:12 16:17 18:15 | 133:12 184:10 | 157:25 159:25 |\n| telling 118:21 | 19:8 20:20 21:9 | 184:2
thirds | 160:14,15,21 |\n| 7:17 15:11
ten | 24:13 28:25 30:16 | thought 37:12 | 162:6 165:7,11 |\n| 85:3,3,4
tense | 30:20 31:2,5 34:6 | 38:18 46:25 56:21 | 174:2,10 178:25 |\n| 87:4 125:13
term | 34:11 36:13,19,22 | 95:14 114:2 | 179:12 186:10 |\n| testified 5:24 6:15 | 37:5,10 39:7,13,21 | 126:15 127:15 | 80:10 145:9
timely |\n| 88:9 | 40:9 43:9 45:10 | 138:20 142:7 | times
1:18 2:4,9 |\n| testify 10:2,9 12:2 | 45:24 47:19 49:13 | 153:9,13 161:21 | 3:25 6:18 7:15 |\n| 12:14,21 40:15 | 51:3 52:12 55:4 | 174:6 175:12 | 14:24 60:14 |\n| 41:2 186:5 | 56:10 60:8,17,20 | thoughts
151:3 | 104:23 177:11 |\n| testifying 7:25 | 70:6 73:22 76:20 | thousand 126:6 | timing 78:24 79:5 |\n| | | | |\n| 11:5 28:16 | 79:18 81:10,22 | 132:21,22 140:17 | 134:25 |\n| testimony 10:6 | 85:19 87:8 90:5 | 146:19 152:7 | timothy 2:19 5:15 |\n| 22:19 185:6 186:6 | 91:18 94:5 95:13 | 154:12 159:16,16 | title 21:15 86:12 |\n| 186:10 188:12 | 103:9 106:20,24 | 159:18 166:2 | 101:8 114:25 |\n| th
70:24 | 106:25 109:16,18 | 177:2 183:24,25 | today 7:25 8:13 |\n| thank 7:13 12:9 | 110:2,10,23 113:3 | threatened 143:16 | 9:13 10:10 11:5 |\n| 14:14 19:20 29:23 | 115:23 118:12 | three 19:272:7 | 15:4 159:5 |\n| 35:2 38:7,25 41:5 | 119:17 123:9 | 75:16 109:23 | today's
13:21 |\n| 41:13 45:24 56:25 | 124:21 125:17 | 112:16 161:25 | 185:6 |\n| 90:19 94:24 96:14 | 126:11,13,15 | 163:10 | told 63:6 102:10 |\n| 99:25 102:21 | 128:3,5 137:24 | 137:17
tie | 104:17 143:17 |\n| 103:2,3 113:13 | 139:3 140:6,15 | till
17:9 153:4 | 147:3 153:19 |\n| 119:2,4 128:19 | 141:19,25 144:7 | 15:18 28:13
tim | 181:2 182:14 |\n| 133:4 144:12 | 146:6,18,25 151:2 | 41:13 49:19 | 184:21 |\n| 159:6 161:8 | 152:4 153:8,14 | time 1:11,174:16 | tonight 85:13 |\n| thanks
41:16 | 154:18,24 155:5 | 11:14,18 15:9 | top 14:13 18:2 |\n| 144:18
theme | 159:7,10 161:12 | 16:18,19 17:13 | 33:4 41:18 48:23 |\n| 55:21
thereto | 163:2 167:7 | 19:8 21:12,23 | 97:5,8 130:10 |\n| 112:6 | 168:20 170:6,18 | 24:22 40:18 43:16 | 151:13 155:4 |\n\n**[topic - use]**\n\n| topic
12:2 | 70:11 72:6,12,22 | 134:6 141:13,23 | 47:7 63:22 65:21 |\n|-----------------------|-----------------------|-----------------------|----------------------|\n| topics
11:22 12:15 | 73:13 162:8,12 | 155:14 159:25 | 76:21 90:13 92:9 |\n| 12:22 | 176:18 | 161:19,19 179:18 | 92:13 107:18 |\n| total
94:22 95:12 | truth
186:5 | 181:19 183:25 | 108:19 113:21 |\n| 96:5 132:10 133:5 | truthful
8:5 10:6 | 184:2 | 115:20 119:9 |\n| 133:6,23,24 136:9 | truthfully
10:2,9 | type
17:15,20 | 121:3 141:15 |\n| totally
29:9,15 | try
8:20 15:22 | 68:14 122:14 | 147:4 149:10,11 |\n| 42:18 | 61:25 149:8 161:5 | 148:8,17 | 149:13,19 180:25 |\n| tower
3:25 | 171:5 | types
22:5 51:22 | 182:17 183:2 |\n| track
124:17 | trying
14:11 21:9 | 53:15 77:15,18 | understood
9:3 |\n| trade
120:14 | 45:9 48:14 132:15 | typically
43:20 | 88:6 89:17 100:16 |\n| trademarks
120:4 | 135:23,25 136:5 | 69:13 86:15 131:9 | 133:4 145:8 |\n| 120:14 | 162:14 163:10 | 154:9 166:5 | undisclosed
139:9 |\n| transaction
126:9 | 170:14 174:2 | u | 139:11,12 |\n| transactional | turbotax
60:23 | u.s.
72:6,12 73:13 | unheard
176:24 |\n| 80:12 | turn
3:9 11:8,21 | 161:10 162:12 | unit
3:16 |\n| transactions
80:9 | 33:2 68:5 96:24 | uh
8:25 | united
1:2 3:19 |\n| 82:9,25 84:13 | 105:18 137:23 | ultimately
150:22 | 54:23 62:5 69:11 |\n| 171:17 | turning
20:24 23:5 | un
42:7,8,9 | 69:19 71:20 72:2 |\n| transcript
8:14 | 29:24 34:3 35:23 | unclear
47:2 | 72:22 157:7 162:8 |\n| 186:9,9 | 37:18 41:5 43:6 | uncover
40:22 | universe
154:6 |\n| transfer
82:10 | 48:22 49:9 50:4 | uncovered
40:23 | unkept
42:9 |\n| 152:22 171:18 | 55:12 61:7 73:15 | underperforming | unknown
130:10 |\n| transfers
82:20 | 80:16 82:7 85:17 | 19:5 | 140:24 157:17 |\n| translated
57:8,14 | 86:5 88:19,19 | understand
7:24 | unpaid
156:13 |\n| 57:16,19 | 91:4 92:18 95:11 | 8:3,15,21 9:2,4,7 | unregistered |\n| travel
123:2,21 | 103:7 106:11 | 9:15,20,22 11:25 | 120:6,17 |\n| 143:3 | 109:3 113:13 | 12:13,18 25:19 | unrelated
14:22 |\n| travels
115:24 | 115:12 120:3 | 27:11 34:11,13,16 | unsecured
167:23 |\n| treated
77:21 | 124:25 126:5 | 34:17 40:16 58:7 | updated
137:17 |\n| tried
59:13 134:25 | 130:8 132:6 | 81:17 86:21 | upkeep
107:9 |\n| 136:11 | 140:11 148:3 | 112:19 115:7 | uploaded
109:17 |\n| trucks
97:14 | 149:14 151:13 | 129:14 147:18 | 109:20 |\n| true
157:2 172:15 | 159:7 | 148:11 150:5 | ups
164:18 |\n| 186:9 188:11 | turns
144:24 | 153:5 158:11 | use
53:11 64:24 |\n| trustee
54:23 | twitter
120:20 | 166:14 169:2 | 113:18,22 115:15 |\n| 69:11 71:20 72:2 | two
14:24 15:11 | 170:17 175:10 | 116:6,10 117:3,7 |\n| 157:7 163:17 | 15:12 50:16 62:20 | 177:20 | 117:22,24 119:7 |\n| 176:21,22 | 77:15 82:23 87:18 | understanding | 122:19 139:17 |\n| trustees
20:16 | 90:7 92:8 129:5 | 11:4 27:18 28:11 | 158:24 162:4 |\n| 62:6 68:24 69:19 | 132:18 133:10 | 32:23 37:15 38:8 | 169:5 |\n| | | | |\n\n85\n\n[uses - witness]\n\n| 60:17 115:21
uses | 55:15 56:19,23 | 165:7,11 184:25 | 104:19,21 117:25 |\n|----------------------|-----------------------------------|----------------------|-----------------------------------|\n| usually 69:15,16 | 57:2 58:15,21 | 185:4 | 134:15 141:17 |\n| 81:12 83:25 86:25 | 59:15,25 61:14,18 | videos 120:8,19 | 156:23 162:2 |\n| 87:11.18 117:17 | 64:11 65:9,13 | 36:25 107:2
view | 188:16 |\n| 134:15 154:11 | 66:10 67:9,12,15 | 148:18 149:6 | 77:22
ways |\n| utilities
144:12 | 67:24 71:12,18 | 166:10,19,23 | we've 16:3 20:16 |\n| V | 72:17 73:18 76:10 | 170:10 | 20:20 21:4,10,10 |\n| | 76:25 78:16 80:20 | virtually 74:19 | 22:13 30:10,15 |\n| v&l 56:3 | 82:3 83:4 84:17 | 169:8 176:18,20 | 44:20 45:10 55:14 |\n| 88:12
v&l's | 84:22 85:25 87:19 | visit 118:16 142:5 | 67:14 85:8 94:5 |\n| valuable
116:3 | 87:23 89:18 93:3 | visits
118:9 | 128:12 129:20 |\n| 121:10
valuation | 94:6,10 95:3 | volunteered
184:8 | 132:3 134:10 |\n| 121:13 | 96:20 97:10.15 | | 154:18,21 158:16 |\n| value
67:15 | 98:5 99:5 100:8 | W | 162:16 163:20 |\n| 102:24 120:22 | 101:13 102:3 | wait
8:19 | 164:3 |\n| 121:7,19,22,25 | 106:2 107:23 | walk
55:16 94:13 | wealthy
19:13 |\n| 122:3,5 | 109:5,11 111:20 | walked
110:16 | website
162:8 |\n| vans 97:14 | 112:8,16,17,20 | walking
98:4 | wednesday 16:17 |\n| various 18:2 20:3 | 122:15 124:9 | 141:7 | 45:17 116:2,16 |\n| 42:2.5.6 51:16 | 125:22 128:10 | 1:5 2:9 3:18
wan | |\n| 54:22 57:9 58:24 | | 5:5 11:6 94:4 | 123:16,18 126:12
174:15 182:23 |\n| 59:6 69:22 75:11 | 134:21 135:15,19
136:22 140:23 | 111:18 | week 42:13 |\n| 118:24 120:8,13 | 144:21 149:11 | 16:25 40:21
want | |\n| 120:19 183:13 | | 40:22 44:17 45:18 | weekly
66:24 |\n| vehicle 115:23,24 | 163:17 | 55:16 66:23 75:21 | welcome 41:14 |\n| 117:13,22,23 | verdolino's 130:14 | 94:13 104:2 | went 17:5,8 31:5 |\n| vehicles 115:14,21 | 59:16 138:3
verify | 105:18 107:5,12 | 43:24 45:19 |\n| 116:9,13 117:2,8 | veritext
4:3,5 | 146:3 147:19 | 122:23,24,25 |\n| 118:25 | vermont 176:17 | 149:8 168:18 | 123:5 174:7 |\n| verdolino 1:15 7:9 | version 79:16 | 172:3 | 17:4
western |\n| 10:25 12:14,22 | 127:13 133:15 | wanted 45:21 | whatsoever |\n| 13:24 15:16 17:12 | 137:17,24 140:12 | 105:10 110:14 | 123:22 |\n| 18:22,25 19:25 | 140:20,22 150:10 | 144:7 163:22 | whereof 188:18 |\n| 20:10,15 21:15,20 | versus 38:9 41:24 | wants 69:20 172:2 | whispering 3:7 |\n| 22:24 23:6,18,25 | 119:24 | 172:3 | 138:25
wife |\n| 24:17 25:7 26:3 | video 1:14 3:13,17 | washington 6:8 | 141:13 142:8,24 |\n| 30:11.13 31:15 | videographer 2:22 | water 34:24 | 145:14 |\n| 36:7,18 37:3,23 | 3:2 4:4 5:9,18 | watercraft 97:15 | willing 64:20 |\n| 38:21 39:4,17 | 8:10 11:14,18 | 119:5 | 67:18,20
wip |\n| 43:7 44:13 48:8 | 34:23 35:4 90:20 | watermark 162:6 | wire
152:21 |\n| 48:20 49:4,14,18 | 90:24 139:20 | way 47:21 54:19 | witness 5:11,20,22 |\n| 49:25 50:15,20 | 140:3 164:25 | 62:10 67:3 75:14 | 26:21 27:8 28:15 |\n| | | | |\n\n[witness - zero]\n\n| 29:10,11,16 35:3 | wrapping
91:3 | Z |\n|----------------------|-----------------------|---------------------|\n| 46:21 59:12 78:11 | 96:8
wraps | 67:14 79:20
zero |\n| 83:8 85:10 116:12 | write 36:13 41:18 | 82:21 94:24 |\n| 130:2 131:4,12 | 177:10 | 106:13,16,24 |\n| 148:2 164:20 | 34:4 39:6
writes | 107:19 108:20,23 |\n| 167:9 176:11 | writings 113:9 | 146:4,11 |\n| 185:9 188:9,12,18 | 8:12 65:18
written | |\n| word
રતઃ રેતે રો | 119:8 121:2 | |\n| words
27:9 | 126:10 | |\n| work
17:8 19:9,11 | wrong 73:5 162:13 | |\n| 22:19 40:4 42:10 | 170:24 | |\n| 43:8 44:13 46:22 | wrote 37:5 181:25 | |\n| 54:5,8,9 56:12,13 | 182:4 | |\n| 57:17 58:20 59:24 | X | |\n| 61:14,18 64:11 | 1:3,8 187:2,17
X | |\n| 66:4,11 67:21 | y | |\n| 68:14 70:14 73:3 | | |\n| 73:18 76:24 78:15 | yacht
119:7 | |\n| 80:19 83:14,15,17 | yeah
59:13 170:13 | |\n| 84:2 86:2 88:10 | 172:25 | |\n| 88:14,17 89:17 | year 42:13 74:11 | |\n| 90:2,3,13 97:10,16 | 74:12 75:15,16 | |\n| 97:20 98:6 109:10 | 82:23 154:10,13 | |\n| 112:14,20 121:11 | years 7:17 17:13 | |\n| 125:23 135:19 | 18:3 20:21 82:23 | |\n| 154:19,25 167:24 | 82:24 166:3,4 | |\n| 169:22 176:20 | 169:3 176:7 | |\n| 177:2 178:2,5 | 36:2 95:22
yep | |\n| worked 15:20 45:2 | 121:9 178:8,10 | |\n| 56:16 92:5 95:5 | yesterday
106:22 | |\n| 100:17 109:22 | 123:16 126:12 | |\n| 135:22 136:4,9 | york 1:18,19,21 | |\n| working 51:18 | 2:5.5.10.10 3:25 | |\n| 90:6 96:22 136:15 | 4:2 5:23 58:8 | |\n| 155:25 178:4 | 79:15,17 115:8,10 | |\n| works 134:15 | 146:22 173:19 | |\n| 176:9 | 176:14 188:3,7 | |\n| world 38:2 | youtube 120:20 | |\n| worried 182:10 | | |\n| worth 19:10,25 | | |\n| | | |\n| | | |\n\nFederal Rules of Civil Procedure\n\nRule 30\n\n(e) Review By the Witness; Changes.\n\n(1) Review; Statement of Changes. On request by the deponent or a party before the deposition is completed, the deponent must be allowed 30 days after being notified by the officer that the transcript or recording is available in which: (A) to review the transcript or recording; and (B) if there are changes in form or substance, to sign a statement listing the changes and the reasons for making them.\n\n(2) Changes Indicated in the Officer's Certificate. The officer must note in the certificate prescribed by Rule 30(f)(1) whether a review was requested and, if so, must attach any changes the deponent makes during the 30-day period.\n\nDISCLAIMER: THE FOREGOING FEDERAL PROCEDURE RULES ARE PROVIDED FOR INFORMATIONAL PURPOSES ONLY. THE ABOVE RULES ARE CURRENT AS OF APRIL 1, 2019. PLEASE REFER TO THE APPLICABLE FEDERAL RULES OF CIVIL PROCEDURE FOR UP-TO-DATE INFORMATION.\n\n85\n\nVERITEXT LEGAL SOLUTIONS COMPANY CERTIFICATE AND DISCLOSURE STATEMENT\n\nVeritext Legal Solutions represents that the foregoing transcript is a true, correct and complete transcript of the colloquies, questions and answers as submitted by the court reporter. Veritext Legal Solutions further represents that the attached exhibits, if any, are true, correct and complete documents as submitted by the court reporter and/or attorneys in relation to this deposition and that the documents were processed in accordance with our litigation support and production standards.\n\nVeritext Legal Solutions is committed to maintaining the confidentiality of client and witness information, in accordance with the regulations promulgated under the Health Insurance Portability and Accountability Act (HIPAA), as amended with respect to protected health information and the Gramm-Leach-Bliley Act, as amended, with respect to Personally Identifiable Information (PII). Physical transcripts and exhibits are managed under strict facility and personnel access controls. Electronic files of documents are stored in encrypted form and are transmitted in an encrypted fashion to authenticated parties who are permitted to access the material. Our data is hosted in a Tier 4 SSAE 16 certified facility.\n\nVeritext Legal Solutions complies with all federal and State regulations with respect to the provision of court reporting services, and maintains its neutrality and independence regardless of relationship or the financial outcome of any litigation. Veritext requires adherence to the foregoing professional and ethical standards from all of its subcontractors in their independent contractor agreements.\n\nInquiries about Veritext Legal Solutions' confidentiality and security policies and practices should be directed to Veritext's Client Services Associates indicated on the cover of this document or at www.veritext.com.","body_zh":"证物 PAX 26\n\nCraig Jalbert（克雷格·贾尔伯特）证言记录\n\n22-50073\n\n关于：Ho Wan Kwok（郭文贵）\n\nPAX 26\n\n5/25/2022 全部准许入证\nP.E.\n\n美国破产法院 康涅狄格地区\n布里奇波特分院\n------------------------------------------X\n关于：\n第11章\nHO WAN KWOK（郭文贵），\n案号 22-50073(JAM)\n债务人。\n------------------------------------------X\n\n日期：April 8, 2022\n时间：10:17 A.M.\n\n在上述案件中，于上述日期和时间，在 O'Melveny & Myers LLP（奥梅尔文尼及迈尔斯律师事务所）办公室，即纽约州纽约市时代广场7号，纽约，纽约州10036，由纽约州公证人兼速记员 Lenaya Lynch（莱娜娅·林奇）对 VERDOLINO & LOWEY, P.C.（维多利诺及洛伊律师事务所）的 CRAIG JALBERT（克雷格·贾尔伯特）进行视频录制证言。\n\n第1页 85\n\nC. JALBERT（C. 贾尔伯特）\n\n出庭人员：\n\nO'MELVENY & MYERS LLP（奥梅尔文尼及迈尔斯律师事务所）\nPACIFIC ALLIANCE ASIA OPPORTUNITY FUND LLP（太平洋联盟亚洲机会基金有限责任合伙企业）的代理律师\n纽约州纽约市时代广场7号，30层\n纽约州纽约市10036\n代理人：LAURA ARONSSON, ESQ.（劳拉·阿伦松，律师）\nDAVID HARBACH, ESQ.（大卫·哈巴赫，律师）\nMaKENZIE B. RUSSO, ESQ.（麦肯齐·B·鲁索，律师）\n\nBROWN RUDNICK LLP（布朗·拉德尼克律师事务所）\nHO WAN KWOK（郭文贵）的代理律师\n纽约州纽约市时代广场7号\n纽约州纽约市10036\n代理人：KENNETH J. AULET, ESQ.（肯尼斯·J·奥莱特，律师）\n\nPULLMAN & COMLEY LLC（普尔曼及科姆利有限责任公司）\n债权人委员会的代理律师\n850 Main Street\nPO Box 7006\nBridgeport, Connecticut 06601\n代理人：IRVE J. GOLDMAN, ESQ.（欧文·J·戈德曼，律师）\n\nCOHN, BIRNBAUM, SHEA P.C.（科恩、伯恩鲍姆、谢伊律师事务所）\nGOLDEN SPRING（金泉）的代理律师\n100 Pearl Street, Suite 12\nNew Haven, Connecticut 06103\n代理人：TIMOTHY MILTENBERGER, ESQ.（蒂莫西·米尔滕伯格，律师），通过电话会议\n\n另行出席：\n\nJON DIFILIPPO（乔恩·迪菲利波），法律摄像师\n\n*\n*\n*\n\n第2页\n\nC. JALBERT（C. 贾尔伯特）\n\n摄像师：早上好。现于2022年4月22日——抱歉，2022年4月8日上午10:17开始记录。请注意，麦克风较为灵敏，可能会录入低语、私人谈话及手机干扰。请关闭所有手机，或将其远离麦克风，因为手机可能会干扰证言的音频。除非全体当事人同意停止记录，否则音频和视频录制将继续进行。\n\n这是关于 Ho Wan Kwok（郭文贵）一案中 Craig Jalbert（克雷格·贾尔伯特）视频录制证言的媒体单元1，该案已向美国破产法院康涅狄格地区布里奇波特分院提交，案号为22-50073。\n\n本次证言在 O'Melveny and Myers LLP（奥梅尔文尼及迈尔斯律师事务所）举行，地址位于纽约州纽约市 Times Square Tower（时代广场大厦）。\n\nVeritext Legal Solutions 866 299-5127\n\n第4页\n\nC. JALBERT（C. 贾尔伯特）\n\n纽约州纽约市。我的名字是 Jonathan DiFilippo（乔纳森·迪菲利波），来自 Veritext（维睿泰克斯特）公司，我是摄像师。法庭记录员为来自 Veritext 公司的 Lenaya Lynch（莱娜娅·林奇）。\n\n我无权主持宣誓。我与本案任何一方均无亲属关系，亦未在结果中具有经济利益。\n\n各位律师、在场的所有人员以及远程参加的所有人员现在将为记录陈述其出庭身份及所属机构。如对程序有任何异议，请在陈述出庭身份时提出，先由发出通知的律师开始。\n\n阿伦松女士：Laura Aronsson（劳拉·阿伦松），O'Melveny and Myers，代表 Pacific Alliance Asia Opportunity Fund LP（太平洋联盟亚洲机会基金有限合伙企业）。\n\n哈巴赫先生：David Harbach（大卫·哈巴赫），O'Melveny and Myers，代表同一当事人。\n\n鲁索女士：Makenzie Russo（麦肯齐·鲁索），O'Melveny and Myers，代表同一当事人。\n\n第3页\n\nC. JALBERT（C. 贾尔伯特）\n\n奥莱特先生：Brown Rudnick 的 Kenneth Aulet（肯尼斯·奥莱特），债务人 Ho Wan Kwok（郭文贵）的拟任代理律师。\n\n戈德曼先生：Pullman and Comley 的 Irve Goldman（欧文·戈德曼），债权人委员会的拟任代理律师。\n\n摄像师：请法庭记录员为证人宣誓。\n\n奥莱特先生：线上还有一人。\n\n米尔滕伯格先生：现场人员已经结束了吗？Timothy Miltenberger（蒂莫西·米尔滕伯格），代表 Golden Spring, NY Limited（金泉纽约有限公司）。\n\n摄像师：请法庭记录员为证人宣誓。\n\nC R A I G J A L B E R T（克雷格·贾尔伯特）作为证人被传唤，在纽约州公证人依法首先为其宣誓后，接受询问并作证如下：\n\n询问\n\nC. JALBERT（C. 贾尔伯特）\n\n阿伦松女士：\n\n问：请为记录陈述您的姓名。\n\n答：Craig Jalbert，J-A-L-B-E-R-T。\n\n问：您的地址是什么？\n\n答：家庭地址？营业地址是 124 Washington Street, Suite 101, Foxboro, Massachusetts 02035。\n\n问：早上好。我们此前在未记录状态下见过面。在记录状态下，我叫 Laura Aronsson（劳拉·阿伦松），是 O'Melveny and Myers 代表 Pacific Alliance Asia Opportunity Fund 的律师。贾尔伯特先生，您此前是否曾在法庭上作证？\n\n答：是。\n\n问：在哪个案件中——或者我先问，您作证过多少次？\n\n答：50次、60次、70多次。\n\n戈德曼先生：在我们谈得太深入之前，我能否问一下——这份证言通知涉及哪一项争议事项？法院目前有数项动议。这份证言通知没有说明其涉及哪一项事项。\n\n第6页\n\nC. JALBERT（C. 贾尔伯特）\n\n阿伦松女士：当然。我们已经——送达了一份30(b)6证言通知，我将把它标记为证物，以便我们大家都明确，但它涉及对 Verdolino and Lowey 的聘任。\n\n戈德曼先生：好的。我只是不能确定，因为通知中没有指明。\n\n阿伦松女士：谢谢。\n\n问：抱歉。您说50次或60次？\n\n答：70次、80次，我不知道。我没有保留——我有一份涵盖十年的清单，往前可追溯40或50年，而我已经从事此项工作30年。因此不知道。\n\n问：好的，我们稍后可以谈谈您所具有的一些广泛类别的经验，但我们先开始回顾几项我相信您熟悉的程序。您是否明白您今天是在宣誓后作证？\n\n第8页\n\nC. JALBERT（C. 贾尔伯特）\n\n答：是。\n\n问：您是否明白，这意味着您宣誓您的所有回答均属真实？\n\n答：是。\n\n问：并且您受到伪证处罚的约束？\n\n答：是。\n\n问：摄像师正在用摄像机记录一切，法庭记录员正在制作我们今天在此讨论内容的书面记录，并将在之后出具该记录副本。您明白吗？\n\n答：是。\n\n问：与通常的谈话不同，重要的是我们不要相互重叠说话。请等我说完问题后再回答。我也会尽量对您这样做。您明白吗？\n\n答：是。\n\n问：您的回答需要清晰可闻。点头不足以作为回答，“嗯哼”之类的表述也不足以作为回答。您明白吗？\n\n第9页\n\nC. JALBERT（C. 贾尔伯特）\n\n答：明白。\n\n问：如果您不明白我的问题，请要求我重复。否则，我将假定您明白该问题。可以吗？\n\n答：是。\n\n问：如果您需要休息，请告诉我，我们可以休息；但如有尚待回答的问题，请在休息前回答。您今天是否由律师代理？\n\n答：我想是的。\n\n问：您理解谁在代理您？\n\n答：Ken Aulet（肯·奥莱特）。\n\n问：如果您的律师对某个问题提出异议，您仍应回答，除非您不明白该问题，或者律师指示您不要回答。您明白吗？\n\n答：是。\n\n问：您是否患有任何会损害您准确或如实作证能力的疾病？\n\n第10页\n\nC. JALBERT（C. 贾尔伯特）\n\n答：否。\n\n问：您是否正在服用任何可能干扰您作出准确或如实证言能力的药物？\n\n答：否。\n\n问：是否有任何理由使您今天无法如实且准确地作证？\n\n答：否。\n\n阿伦松女士：标签一。法庭记录员将标记一份将成为 Jalbert Exhibit 1（贾尔伯特证物1）的文件。\n\n（随后，记录员将《证言通知》标记为截至本日用于识别的 Jalbert Exhibit 1。）\n\n问：好的，贾尔伯特先生。您认得这份文件吗？\n\n答：认得。\n\n问：这是什么？\n\n答：Pacific Alliance Asia Opportunity Fund LLP 根据《联邦民事诉讼规则》Rule 30(b)(6)对 Verdolino and Lowey PC 发出的证言通知。\n\n问：您是否理解，您今天是在与关于 Ho Wan Kwok（郭文贵）一案有关的事项中作证？\n\n答：是。\n\n问：您能否翻到第6页——\n\n答：对不起，我刚忘了拿眼镜。\n\n阿伦松女士：我们可以暂停记录一分钟吗？\n\n摄像师：现在是上午10:24，暂停记录。\n\n（随后，进行了未记录的讨论。）\n\n摄像师：现在是上午10:24，我们恢复记录。您可以继续。\n\n问：您能否翻到第6页，标题为“Rule 30(b)(6) deposition topics”的部分？您看到了吗？\n\n答：是。\n\n问：您是否理解，您已被指定就此处列出的每一项主题作证？\n\n第12页\n\nC. JALBERT（C. 贾尔伯特）\n\n奥莱特先生：异议。\n\n答：是。\n\n奥莱特先生：其被指定作证的范围以我们的答复和异议为准。\n\n阿伦松女士：谢谢。\n\n问：您是否熟悉这些主题领域？\n\n答：是。\n\n问：您是否明白，您被要求就 Verdolino and Lowey 对这些主题的知情情况作证，而不只是就您自己的知情情况作证？\n\n答：是。\n\n问：您是否明白，您被要求取得一切必要的知识和信息，以使您能够代表 Verdolino and Lowey 就每一项这些主题作出完整且如实的证言？\n\n奥莱特先生：与此前相同的异议。\n\n第11页\n\nC. JALBERT（C. 贾尔伯特）\n\n答：我尽了最大努力。\n\n问：您为准备本次证言做了什么，如有的话？\n\n答：我与律师 Ben Silverberg（本·西尔弗伯格）、律师 Ken Aulet（肯·奥莱特）进行了交谈，我与我的同事 Matthew Flynn（马修·弗林）和 Mary Jo Schindler（玛丽·乔·辛德勒）进行了交谈。我审阅了大量文件，其中一些已向法院提交，一些为内部编制。我审阅了电子邮件。尽可能涵盖了所有内容。\n\n问：您是收集了您准备的文件，还是律师向您提供了这些文件？\n\n答：这些文件——您是在问我们发送给 O'Melveny 的文件吗？\n\n问：我是在问——退一步说，只是问您为今天证言所作的准备。\n\n答：我只查看了我自己的文件以及 Verdolino and Lowey 服务器上我自己的电子邮件。\n\n问：一般而言，哪些是——\n\n第13页\n\n问：那些电子邮件的主题事项是什么？\n\n答：其涉及的是——全部的……并非全部。我的许多电子邮件、SOFA（财务状况说明书）、附表、总体注释、总体注释和具体注释、聘用专业人士的大部分诉状，尤其是我们的，以及关于DIP融资的动议、许多异议，但不是全部。我在想是否还有其他内容。除此以外，我一时想不起来还有什么——\n\n问：谢谢。这很有帮助。那么，您提到您与您的律师 Ben（本）和 Ken（肯）交谈过？\n\n答：是。\n\n问：您何时与他们交谈？\n\n答：嗯，我们稍有延误，所以我今天上午与 Ken（肯）谈了几分钟。我昨晚与 Ben（本）简短交谈过。同样，今天上午就与证言录取无关的事项交谈过；在过去几天里，我此前大概与 Ken（肯）交谈过一两次，或多或少如此。\n\n问：这些沟通中的每一次都是通过电话进行的吗？\n\n答：截至今天，是。\n\n问：为准备本次证言录取，您与律师共同准备大约花了多长时间？\n\n答：我只能估计。我手头没有我的时间记录。\n\n问：比如两小时、十小时？\n\n答：我估计在两到四小时之间。不超过这个时间。\n\n问：除您提到的 Verdolino and Lowey（维尔多利诺和洛伊律所）人员及您的律师外，您是否还就本次证言录取与其他任何人交谈过？\n\n答：我们的IT人员 Tim McDonald（蒂姆·麦克唐纳）协助进行了电子邮件和记录的检索，并与 Brown Rudnick（布朗·拉德尼克律所）的IT人员合作，将所有资料发送过去。除让他设法取得记录外，我们没有讨论案件事实、情形或任何其他事项。\n\n问：除我们已经谈到的人员外，还有其他人吗？\n\n答：关于——仅就证言录取而言？\n\n问：是。\n\n答：没有。\n\n问：您没有与债务人交谈过？\n\n答：关于证言录取？\n\n问：关于证言录取。\n\n答：没有。\n\n问：您是否曾见过债务人？\n\n答：是。\n\n问：您何时见到债务人？\n\n答：在续行的342——或者341会议上，我认为是在星期三，那是我第一次见到他。\n\n问：那是您唯一一次见到债务人吗？\n\n答：是。\n\n问：在341程序之外，您是否与债务人有过接触？\n\n答：没有。\n\n问：我想稍微了解一下您的背景。您能谈谈您高中毕业后的教育经历吗？\n\n答：我于1979年毕业于 Western Connecticut High School（西康涅狄格高中）。我就读于 Boston College（波士顿学院）。我于1983年从波士顿学院毕业，获得会计学理学学士学位。我从1983年6月至1987年8月31日在 Arthur Andersen（安达信）工作。1987年9月1日，我开始在现为 Verdolino and Lowey（维尔多利诺和洛伊律所）的前身机构工作，此后35年一直在那里；在此期间，我参加了许多、许多、许多各种类型的专业CPE课程。\n\n问：CPE是什么意思？\n\n答：继续专业教育。\n\n问：这是您所持任何类型认证的必需程序吗？\n\n答：其中一部分是我取得注册破产重组顾问认证所必需的。其余只是为了维持我的专业能力，并随着岁月推移持续掌握各种问题。\n\n问：那么，您提到的是注册破产讲师？\n\n答：注册破产重组顾问。CIRA。\n\n问：所以这是一项专业认证？\n\n答：是。\n\n问：除CIA外，您是否持有其他专业认证？\n\n答：CIRA，没有。\n\n问：CIRA。我想您说过，您在波士顿学院获得了会计学学位？\n\n答：是。\n\n问：您是否持有其他研究生学位，或者任何研究生学位？\n\n答：没有。\n\n问：您目前受雇于 Verdolino and Lowey（维尔多利诺和洛伊律所）吗？\n\n答：是。\n\n问：一般而言，Verdolino and Lowey（维尔多利诺和洛伊律所）为其客户提供哪些服务？\n\n答：有三或四类——我想是四大类。第一类也是最大的一类是破产领域，即经营不佳的企业和个人。这包括诉讼支持及与其相关的一切事项。我们有全职的13或14人，我想是这样，从事税务工作；我们还从事我称之为高净值人士事务管理的工作。我们有——我不从事任何这类工作。我的合伙人和其他人从事这类工作；但我们有非常富有的客户，他们不自行支付账单，并且拥有多处住所。所有事务都交给我们。我们为相当多的人充当家族办公室；我们最后从事的业务是为联邦国会议员、参议员和总统选举进行联邦选举申报。\n\n问：谢谢。\n\n答：我是否说过我们有税务部门——是的，税务部门。这就是四类。\n\n问：您提到了高净值人士事务管理。在 Verdolino and Lowey（维尔多利诺和洛伊律所），谁负责此项工作？\n\n答：嗯，我的合伙人和多名工作人员。\n\n问：他的姓名是什么？\n\n答：Keith Lowey（基思·洛伊）。\n\n问：该部门是否参与了我们面前的这项事项？\n\n答：没有。\n\n问：Verdolino and Lowey（维尔多利诺和洛伊律所）是否总是在破产情境下受债务人聘用？\n\n答：不是。\n\n问：Verdolino and Lowey（维尔多利诺和洛伊律所）还在哪些情形下受聘？\n\n答：我们曾受托人、确认后受托人——无论其称谓为何——债务人、债权人委员会、债权人及有担保贷款人聘用。我认为，多年来我们大概曾代表破产案件中几乎所有种类的当事方和利益相关方。\n\n问：具体谈谈您的经验，您在第11章案件中有哪些经验？\n\n答：我参与过500多起第11章案件。我们曾担任委员会财务顾问、委员会会计师、债务人财务顾问、债务人会计师、代表有担保贷款人的会计师、代表个别债权人的会计师。我想想——我的意思是，再次说明，我们几乎代表过所有利益相关方，因此随着时间推移，我所能记得的每一种合理的破产案件利益相关方，我都曾代表过。\n\n问：您在 Verdolino and Lowey（维尔多利诺和洛伊律所）的职务是什么？\n\n答：主管合伙人。\n\n问：我们谈到了四大类。一般而言，您对于 Verdolino and Lowey（维尔多利诺和洛伊律所）服务承担哪些职责？\n\n答：大体而言，除经营我自己的事务所之外，我的全部时间都投入于破产、资不抵债及类似事务，其中有一小部分延伸至税务。我不负责该部门或任何类似事项，但我当然会参与；此外还有诉讼支持及类似事务，也就是您在破产情境下会从事的各类工作。\n\n问：一般而言，诉讼支持是什么意思？\n\n答：嗯，其范围可以相当广泛；但对我们而言，无论是商业诉讼还是破产诉讼，只要存在律师事务所——我们也曾由法官指定——或任何正在寻求或有兴趣以其所需形式获得财务信息的人所涉及的领域，而该信息可以是任何内容，我们都会提供。那包括撰写专家报告、提供专家证言，以及在律师处理会计、审计及类似领域时向其提供咨询。\n\n问：您提到您是 Verdolino and Lowey（维尔多利诺和洛伊律所）的主管合伙人？\n\n答：是。\n\n问：您还担任过哪些职务？\n\n答：自我入职以来，我一直是主管合伙人。\n\n问：谈到本案的委聘，是谁就此次委聘联系 Verdolino and Lowey（维尔多利诺和洛伊律所）？\n\n答：嗯，是有人直接联系了我，那是一名来自 Brown Rudnick（布朗·拉德尼克律所）的律师，Steven Pohl（史蒂文·波尔）。\n\n问：抱歉，我没听清您说的话。\n\nHARBACH律师：请拼写该姓名。\n\n问：请您拼写该姓名？\n\n答：姓名是 Steven Pohl（史蒂文·波尔）。姓氏拼作P-O-H-L，来自 Brown Rudnick（布朗·拉德尼克律所）。\n\n问：Pohl先生联系了 Verdolino and Lowey（维尔多利诺和洛伊律所）的谁？\n\n答：我。\n\n问：您。您记得那是什么时候吗？\n\n答：大约是3月1日、2日或3日。\n\n问：Steven Pohl（史蒂文·波尔）联系后，Verdolino and Lowey（维尔多利诺和洛伊律所）就此次委聘一般与谁交谈过？\n\n答：与 Steven Pohl（史蒂文·波尔）有过一点沟通，并且我相信还有 Ben Silverberg（本·西尔弗伯格）。\n\n问：Brown Rudnick（布朗·拉德尼克律所）还有其他人吗？\n\n答：我不记得。\n\n问：除 Brown Rudnick（布朗·拉德尼克律所）外，您是否还就潜在委聘与其他任何人交谈过？\n\n答：我大概向我自己的工作人员提过一些事情，以核查利益冲突；我想我让某人帮助我准备一些——我不该说准备，那些资料已经准备好了——关于我本人和事务所的一些个人资料。\n\n问：就此次委聘而言，除 Brown Rudnick（布朗·拉德尼克律所）外，Verdolino and Lowey（维尔多利诺和洛伊律所）是否与其他任何人交谈过？\n\nAULET律师：异议。您可以回答。\n\n答：在我们受聘时？\n\n问：是。\n\n答：没有。\n\n问：除 Verdolino and Lowey（维尔多利诺和洛伊律所）的内部人员外，就此次委聘而言，您通常与谁交谈？我重新表述。谁是此次委聘的主要联系人？\n\n答：主要是 Brown Rudnick（布朗·拉德尼克律所）的律师。\n\n问：您还与其他任何人交谈吗？\n\n答：我曾与其他律师进行电话通话，但我没有主动发起任何联系。\n\n问：您曾与哪些其他律师进行电话通话？\n\n答：我所知的其他债务人律师是 Aaron Mitchell（亚伦·米切尔）和 Melissa Francis（梅利莎·弗朗西斯）。\n\n问：您理解 Aaron Mitchell（亚伦·米切尔）是谁？\n\n答：Kwok先生，即债务人的律师。\n\n问：您提到 Melissa Francis（梅利莎·弗朗西斯）？\n\n答：也是 Kwok先生的律师。\n\n问：除 Aaron Mitchell（亚伦·米切尔）和 Melissa Francis（梅利莎·弗朗西斯）外，就此次委聘而言，您是否还与 Verdolino and Lowey（维尔多利诺和洛伊律所）外的其他任何人交谈？\n\n答：并且在 Brown Rudnick（布朗·拉德尼克律所）外？\n\n问：是，在 Brown Rudnick（布朗·拉德尼克律所）外。\n\n答：没有人。\n\n问：那么——那么，就此次委聘而言，除 Aaron Mitchell（亚伦·米切尔）、Melissa Francis（梅利莎·弗朗西斯）和 Brown Rudnick（布朗·拉德尼克律所）外，您是否通过电子邮件与其他任何人沟通？\n\n答：我曾被抄送一封电子邮件，并且曾向该群体以外的某人撰写过一封电子邮件。\n\n问：那个人是谁？\n\nAULET律师：异议。这是我们已说明的人员，其身份应 Golden Springs（戈尔登斯普林斯）的要求不予披露。\n\nARONSSON律师：您是否指示证人不予回答？\n\nAULET律师：我指示他不予回答。\n\nARONSSON律师：您能否只是——\n\n问：那么，我要记录在案地说明，我们对该主张提出异议。\n\nGOLDMAN律师：我们也是。您担心受到谁的骚扰？您担心受到谁的骚扰？\n\nAULET律师：那么，Golden Springs（戈尔登斯普林斯）的律师正在电话中，该问题或许最好向 Golden Springs（戈尔登斯普林斯）提出；但据我理解——请，他希望回答。\n\nMILTENBERGER律师：我是来自 Golden Springs（戈尔登斯普林斯）的 Tim Miltenberger（蒂姆·米尔滕伯格）。我假定证人所证言的是一名 Golden Springs（戈尔登斯普林斯）雇员的身份；但根据记录，这一点对我并不清楚，不过显然参与证言录取的人员已得出该结论。我们认为，基于对DIP融资动议所提出的异议，披露 Golden Springs（戈尔登斯普林斯）雇员的姓名不具有任何相关性，而且我们认为……\n\nC. JALBERT（C. JALBERT）\n\n——\n\nGOLDMAN先生（戈德曼）：您能重复一下这个问题吗？\n\n（随后，书记员复述了所指的问题。）\n\n证人：应该是电子邮件。我撰写过一封，但我被抄送于其他电子邮件中。\n\n问：我理解Aulet先生（奥莱特）指示您不要回答。\n\nARONSSON女士（阿伦松）：Aulet先生，您介意提供一个更详细的异议理由吗？\n\nAULET先生（奥莱特）：当然。根据我与Golden Spring（黄金泉）的谈话，我的理解是，Golden Spring认为披露该个人的姓名可能会使其遭受骚扰；并且根据我对涉案文件的审阅，该人的身份与本次证言录取中待决的问题无关。\n\nC. JALBERT\n\nGolden Spring普通员工的隐私权优先于可能通过知悉其姓名而获得的任何信息，我们反对披露该信息。\n\nGOLDMAN先生：这由法官决定。指示证人不要回答是完全不适当的。证人可以回答，而你们可以向法官请求裁定该回答是否应予删除、保护，或受保护令约束。指示证人不要回答完全不适当。\n\nARONSSON女士：我已记录我们与Aulet先生之间的争议，并且我仅记录我们就Miltenberger先生（米尔滕贝格）提出此项异议的理由所存在的争议。\n\nMILTENBERGER先生（米尔滕贝格）：谢谢。\n\n问：回到我们刚才谈到的那些人，您提到了Melissa Francis（梅丽莎·弗朗西斯）。她是否向您表示她是Kwok先生（郭文贵）的律师？\n\n答：没有。\n\n问：您是如何得知Melissa Francis女士——谁是Mr.——撤回。您是如何得知Francis女士的委托人是谁的？\n\n答：从Brown Rudnick（布朗·拉德尼克律师事务所）得知。\n\n问：我们谈过您在此次委托中与Verdolino and Lowey（Verdolino and Lowey律师事务所）沟通的人员。除我们已经谈过的人员外，您是否知道Verdolino and Lowey还与任何其他人就此次委托进行沟通？\n\n答：我认为没有其他人，但可能我的一位同事见过Flynn（弗林）。可能有过电子邮件联系。您知道——因为我认为您对此提出过异议——有大量日常业务中的专业人士。我们需要获取有关对他们负债情况的信息，以用于清单。可能有一些信息和材料，因为我们需要——有这种可能。\n\nC. JALBERT\n\n答：是的。\n\n问：除Brown Rudnick的律师外，您是否还将该委托函草案发送给其他任何人？\n\n答：我不记得还有其他人在其中，但我相当确定他们随后确实将其发送给了——至少发送给了Melissa Francis女士，并且可能也发送给了Aaron Mitchell（亚伦·米切尔）。\n\nARONSSON女士：标签11。法庭书记员将向您出示标记为Jalbert Exhibit 2（Jalbert证物2）的文件。为记录在案，该文件的Bates编号为Kwok 00001646。\n\n（随后，书记员于本日将电子邮件链标记为Jalbert Exhibit 2，以供识别。）\n\n问：在我们谈及该证物之前，什么是破产申请后预付聘金？\n\n答：我的理解是，在提交破产申请后，向任何拟收取预付聘金的人支付的预付聘金。\n\n第30页\n\nC. JALBERT\n\n答：我确信自己没有遗漏任何事项。\n\n问：Verdolino and Lowey一方由谁就该委托函进行谈判——谁进行了谈判？\n\n答：应当是我。我不知道是否会称之为谈判，但由我起草、准备并发送给Brown Rudnick。\n\n问：还有其他人参与起草该委托函吗？\n\n答：嗯，从QPC（QPC）的角度而言，我确信我让我的一位同事Mary Jo Schindler（玛丽·乔·辛德勒）看过，以确保我没有遗漏任何事项。\n\n第31页\n\nC. JALBERT\n\n答：他与他们谈过，但我认为实际上他从Aaron Mitchell和Melissa Francis那里获得了所有信息。我不认为他向他们之外的人获取过信息，但有这种可能。\n\n问：您知道Aaron Mitchell和Melissa Francis从何处获取其信息吗？\n\n答：不知道。\n\n问：您询问过他们从何处获取其信息吗？\n\n答：没有。\n\n问：请您翻到本文件第2页。请花一点时间。第2页顶部，Silverberg先生（西尔弗伯格）称，预计不会有破产申请后预付聘金。您看到了吗？\n\n答：看到了。\n\n问：您是否记得，您对于收取破产申请后预付聘金是否有偏好？\n\n答：嗯，每位专业人士都宁愿有预付聘金，但坦率地说，在当时情况下，并未预期会有。\n\n问：先谈您的偏好，为什么您更倾向于有破产申请后预付聘金？\n\n答：作为费用支付的保障。\n\n问：您知道您是否就本案收到了破产申请后预付聘金吗？\n\n答：我知道。\n\n问：您收到了吗？\n\n答：没有。\n\n问：为什么没有？\n\n第32页\n\nC. JALBERT\n\n答：我没有要求。\n\n问：回到这封电子邮件，Silverberg先生写道：“重大问题是由我们聘请你，还是由委托人聘请你。我会认为你是由委托人作为其财务顾问聘请的。”您是否记得这在此次委托中是一个问题？\n\nAULET先生：对问题形式提出异议。\n\n答：我认为我不理解您的问题。我可以阅读并理解该陈述，但我不知道您在问什么。\n\n问：他说“重大问题”，您理解这是一个重大问题吗？\n\n答：我理解这可能是他心中的一个问题。我不知道他是想把这作为向我提出的问题，还是他自己提出后又作了回答。\n\nARONSSON女士：Makenzie（麦肯齐），你能把标签12递给我吗？\n\n摄像员：Jalbert先生，您介意挪一下水瓶吗？它进入画面了。\n\nC. JALBERT\n\n答：是的。\n\n问：您是否曾要求就此次委托获得破产申请后预付聘金？\n\n答：没有。\n\n问：您知道Verdolino and Lowey是否曾就此次委托要求破产申请后预付聘金吗？\n\n答：我知道。\n\n问：答案是什么？\n\n答：没有。\n\n问：您还写道：“但我认为，如果我们要持有现金，我们就需要受债务人聘用。”那么，这是否唤起您对Verdolino and Lowey由谁聘请这一问题是否曾存在的记忆？\n\n答：我认为我心中并没有这个问题。我只是作出了一项支持他先前评论的评论；他此前称，我会认为你是由委托人作为其财务顾问聘请的。\n\n问：一般而言，您能否说明您对Silverberg先生提出的由谁聘请Verdolino and Lowey这一问题的看法？\n\n第34页\n\nC. JALBERT\n\n我很抱歉。谢谢。\n\n证人：抱歉。\n\n摄像员：感谢您。\n\nARONSSON女士：法庭书记员将标记将成为Jalbert Exhibit 3（Jalbert证物3）的文件。该文件的Bates编号为Kwok 00001649。\n\n（随后，书记员于本日将电子邮件链标记为Jalbert Exhibit 3，以供识别。）\n\n问：请看一下这份文件。\n\n答：好的。\n\n问：您正在回复我们刚刚谈到的Silverberg先生的电子邮件，其中的重大问题是由我们聘请你，还是由委托人聘请你。\n\n答：好的。\n\n问：转到您的回复，您写道：“如有可能，我希望获得一笔破产申请后预付聘金。”您看到了吗？\n\n第35页\n\nC. JALBERT\n\n答：嗯，我相当确定，当他写道“我会认为你将由委托人作为其财务顾问聘请”时，那是——我作了一项无偿评论，或者并非无偿评论。我作了一项赞同评论，基本上是说，我认为如果我们要持有现金，我们就需要受债务人聘用。因此，是赞同他作出的决定或他所持的想法。\n\n问：您刚才说明的理解的依据是什么？\n\nAULET先生：对问题形式提出异议。\n\n答：哪一部分？\n\n问：转到您的电子邮件，“如果我们要持有现金，我们就需要受债务人聘用”。该陈述的依据是什么？\n\n答：嗯，我的专业判断。如果我作为Verdolino and Lowey的负责人，要成为债务人占有财产银行账户的签字人，那么该债务人占有财产当然应是我的委托人。因此，我实际上赞同Silverberg先生在该电子邮件链之前一封电子邮件中作出的判断。\n\n问：谢谢。只是为了我自己的理解，受债务人聘用与受Brown Rudnick聘用之间有什么区别？\n\n答：嗯，如果我是受Brown Rudnick聘用，我不确定我是否会经过——我不确定我是否必须经过破产案件中的聘用程序。我是否会提交一项请求获准聘用的动议？我不知道。我不知道该问题的答案。这不是我在此之外考虑过的事情。因此——但如果我是对的，并且不存在代表债务人提交动议以聘用Verdolino and Lowey的机会，我不知道我们届时如何能够允许我成为债务人账户的签字人。\n\n问：谢谢。这很有帮助。您是否在作出由谁聘请Verdolino and Lowey这一判断时依赖了Brown Rudnick？\n\n第38页\n\nC. JALBERT\n\nAULET先生：对问题形式提出异议。\n\n答：嗯，Silverberg先生在他的电子邮件中写道：“我会认为你是由委托人作为其财务顾问聘请的”；在下一封同日电子邮件中，当我在下午6:49看到时——即已过去五小时——我基本上赞同了他的判断。谁作出的决定，我不知道。这是措辞问题，但我认为自此以后很明确，我们将由债务人聘请，而不是由Brown Rudnick聘请。\n\n问：Verdolino and Lowey是否曾在破产程序中受一家律师事务所聘请？\n\n答：我们经常在程序中受律师聘请。我认为甚至包括在破产程序中，为了保密特权之目的。\n\n问：您所说的“为了保密特权之目的”是什么意思？\n\nC. JALBERT\n\n答：嗯，在许多事项中，我们——该事务所受聘并从事该特定委托所拟进行的任何工作。经常是诉讼支持。如果拟由我们进行调查，律师会预先考虑，看，你们将进行调查，我们认为这就是我们将会发现的情况。然后，我们将不得不取得一份专家报告，向某一法院提交。随后，我们可能需要你们完成证据开示程序，包括文件、证言录取等；然后我们可能需要你们作为专家作证。据我理解，在这些特定案件中，在某一时点之前，即直至我被宣布为专家之前，会存在保密特权；但在其他情况下，我们受聘担任律师的财务顾问。他们希望我们进行调查。他们希望我们查明任何需要查明的事项，不论指控为何，不论问题为何，但他们可能会聘请另一家事务所或个人作为专家作证，以使我们所掌握的知识仍受保密特权保护。我不知道这是否与本案有关。\n\n问：谢谢。回到证物2——\n\nMILTENBERGER先生：很抱歉打断一下。我被叫去处理另一事项，因此我现在必须离开。记录中可以注明我正在离开本次证言录取。\n\nHARBACH先生（哈巴赫）：谢谢，Tim（蒂姆）。欢迎您随时重新加入。\n\nMILTENBERGER先生：好的，谢谢。\n\n问：我想了解您在顶部的电子邮件，其中您写道：“我的感觉是，在个人案件中，FA”——财务顾问——“的职责与经营中企业案件明显不同”。您能否向我解释个人案件与经营中企业案件之间的区别？\n\n答：因此，经营中企业案件——\n\nC. JALBERT（C. 贾尔伯特）\n\n它们有各种不同的规模和形态。它们可能有关联实体、母公司、姐妹公司。可能有多个债务人。它们可能在不同国家、不同州有雇员。视业务而定，它们可能有未申报的工资税、未申报的销售税、未申报且未保留的瓶罐押金。它们可能需要在预算编制和维持业务运营方面做更多工作。它是否有足够现金，13周预算、一年期预算分别为何。现金担保物方面，可能有一名有担保债权人，其往往——也许并非反对债务人，但也未必与其站在一起。因此——所以这完全是另一种情形。在本案中，有些个人可能经营房地产或类似业务，但他们很少经营一家跨国、跨州、有雇员并有各种报告要求、合规要求的营运企业。\n\n问：是否可以说，与个人案件相比，营运企业案件中的财务顾问职责更为复杂？\n\n答：在大多数情况下，是。\n\n问：不看证物，谁指示 Verdolino and Lowey（韦尔多利诺和洛伊）本案中的工作范围？\n\n答：我认为没有人指示我们。\n\n问：因为是您起草了聘任函？\n\n答：我确信与律师进行过讨论。我不具体记得那些讨论，但这不是我第一次起草聘任文件——至少是其中一部分聘任文件。显然，我不是律师。我不知道聘任文件中需要包含的一切内容，但就职责而言，通常我会对职责内容提出意见。我确信我们先起草了初稿，而在 Brown Rudnick（布朗·鲁德尼克）审阅时，他们可能作出了一些修改。我不记得具体经过。\n\n问：关于该项聘任，没有人告知您本案需要做什么工作？\n\n答：嗯，我们参与过多次谈话。这不是我第一次处理破产案。这不是我第50次处理破产案。这不是我第100次处理破产案。我对可能出现的问题有相当好的了解，并且我先进行了初步处理。我不记得此后是否作出过修改。\n\n问：总体而言，Verdolino and Lowey 在本案中的工作范围是什么？\n\n答：在本案中？\n\n问：是。\n\n答：嗯，聘任文件本身说明了一切。所以，如果您想逐行查看，请把文件放在我面前。\n\n问：当然。\n\n答：截至目前，我们一直专注于——首先，据我记忆，SOFA表和附表几乎是同时进行的。我的意思是，它们在同一天、同一时间到期。因此，这是第一步。随后——紧接着，我相信我们着手处理所有人的聘任文件，以便将其提交法院；然后——可能是在那项工作的收尾阶段仍在进行时，我相信我的同事 Matt Flynn（马特·弗林）开始编制月度经营报告，该报告应在2月底前提交，大约是在3月20日、21日、22日左右。我在想我们是否做过任何其他工作——哦，协助准备——或者在较小程度上参与准备债务人出席341会议。我们通过电话参加了第一天的341会议。我的同事马特·弗林和我参加了上周三举行的第二天341听证会，方式是——我该怎么称呼——我们没有就此计费。我是作为观察员前往的。我们知道不会参与，但希望在场了解发生了什么、认识相关人员，然后就是本次证言录取。\n\n问：谢谢。因此，我想我听到您说，SOFA表和附表是第一步。您提到在本案中起草所有人的聘任文件。\n\n答：嗯，是起草我们自己的聘任文件。每个人都专注于各自的文件，而我需要别人协助，因为我不是律师，就我的文件而言。\n\n问：然后您谈到了马特·弗林在月度经营报告方面的职责。\n\n答：是。\n\n问：最后，您谈到了为341听证会作准备并参加341听证会？\n\n答：会议，是。\n\n问：您能否进一步说明您在这些341会议中的职责？\n\nAULET先生（奥莱特）：我只想提醒证人，不要披露任何工作成果或与律师的谈话。\n\n答：在341会议的第一天，我们认为应当参与，因为不清楚会出现什么情况，也不知道是否会出现我们需要处理的事项。\n\n问：撇开您与律师的谈话不谈，您是否了解在341听证会第一天可能出现什么需要您参与的事项？\n\n答：我职业生涯中参加过非常多的341会议。341会议上任何事情都可能发生，因为它向每一位债权人开放，天知道会发生什么。\n\n问：您是否预期需要在341会议期间参与或提问？\n\n答：我认为有人要求我们在线上待命。我并没有必须以某种方式参与。\n\nARONSSON女士（阿隆松）：法庭记录员将向您出示标记为 Jalbert Exhibit 4（贾尔伯特证物4）的文件。\n\n（随后，法庭记录员于本日将债务人申请书标记为供识别之用的 Jalbert Exhibit 4。）\n\nARONSSON女士：为记录在案，这是一份题为“债务人申请授权聘任 Verdolino and Lowey PC（韦尔多利诺和洛伊专业公司）担任财务顾问”的文件。该文件作为 Docket 90 提交于本案。\n\n问：Jalbert先生，请随意查看该文件。\n\n答：您有什么想让我看的地方吗？\n\n问：您是否认得这份文件？\n\n答：是。\n\n问：它是什么？\n\n答：债务人申请授权聘任 Verdolino and Lowey PC 担任财务顾问。\n\n问：翻到该文件第18页，使用页面顶部的页码，这是什么文件？\n\n答：Craig R. Jalbert（克雷格·R·贾尔伯特）的宣誓书，以支持债务人申请授权聘任 Verdolino and Lowey PC 担任财务顾问。\n\n问：所以，您认得这是您提交的宣誓书——\n\n答：是的。\n\n问：翻到第21页，表格——我想问的是页面底部的表格。\n\n答：是。\n\n问：稍退一步，我想您提到 Verdolino 的相关人员——本案中有马特·弗林、Mary Jo Schindler（玛丽·乔·申德勒）和您本人。在 Verdolino and Lowey，还有其他人参与本案吗？\n\n答：我提到了 Tim MacDonald（蒂姆·麦克唐纳），我们的信息技术人员，他只参与了——与本次证言录取有关的工作，即检索我们的电子邮件、服务器记录以及一切相关资料，并将其移交给 Brown Rudnick，再由该所发送给各位。\n\n问：Verdolino and Lowey 还有其他人吗？\n\n答：据我所知，没有。\n\n问：看这张表，马特·弗林也是主管吗？\n\n答：不是。\n\n问：马特·弗林的职务是什么？\n\n答：经理。\n\n问：Mindy Jo Schindler（明迪·乔·申德勒）是主管吗？\n\n答：不是。\n\n问：她的职务是什么？\n\n答：经理。\n\n问：所以，就 Verdolino and Lowey 的这项聘任而言，有一名主管、两名经理，然后是一名信息技术人员？\n\n答：我相信是的。\n\n问：您预期 Verdolino and Lowey 的其他雇员会参与本案吗？\n\n答：随着案件进展，假设我们进入本案，是的。\n\n问：总体而言，在像本案这样的破产案件中，主管的职责是什么？\n\n答：我把它理解为合伙人、董事、执行董事，诸如此类，即事务所中负责本案的主要人员。\n\n问：就本案具体而言，您预期主管会做什么？\n\n答：我协助准备了SOFA表和附表、总体说明以及总体说明中的具体部分。我协助编制了月度经营报告。我参加了第一天的听证会——抱歉，第一天的——不是第一天听证会，而是341会议的第一天。回应各位律师和支持人员就其所处理事项提出的询问。\n\n问：您预期经理在本案中会做什么？\n\n答：同样的——同样的事情。可能是不同的工作量、不同类型的工作。我更多是审阅。视具体情况而定，他们可能协助我，我也可能协助他们。这项聘任与其他任何聘任没有不同。您不知道日常会发生什么，每个人都会尽其所能、尽可能高效地应对持续存在的问题和出现的危机。\n\n问：那么工作人员呢？您预期任何可能的工作人员会在本案中发挥什么作用？\n\n答：这将取决于事态如何发展。我认为不会发生，但如果发生了，而我们——我成为债务人占有财产银行账户的唯一签字人，我的事务所可能会——簿记员可能会保存付款和收款记录。他们会协助报告工作。当然，我可能会进行审阅。如果在某个时候我们有债权异议，我不知道那些异议的性质会是什么，也不知道规模多大、复杂程度如何，但我们的一些工作人员可能会参与处理债权。债务人可能必须提交所得税申报表。我会建议他们为遗产提交所得税申报表。因此，我们将有税务人员参与编制所得税申报表，而我必须逐项查看——并能够准确预测会发生什么，但我们非常高效，也非常习惯于此。我们知道我们的所有费用均须接受每一位利害关系方的审查。因此，我们——在每一事项中都尽可能使用合理的低级别人员，我无法预测之后会出现什么，但工作人员和簿记员会被用于处理这类事项。\n\n问：是否可以说，您刚才关于工作人员的回答也适用于簿记员，适用于簿记员的职责？\n\n答：不，簿记员和工作人员不同。\n\n问：所以您刚才给出的回答适用于两者？\n\n答：您问的是他们可能做什么。\n\n问：对。\n\n答：簿记员不会做报告工作，但他们会维护收款和付款记录。工作人员可能会处理财务报表或将要出具的任何报告的格式。工作人员将处理债权异议。税务专业人员将处理税务申报表。\n\n问：您回答完了吗？\n\n答：是。\n\n问：您提到了收款和付款。您预期本案中会有哪些收款和付款？\n\n答：我想，如果事情是——\n\n问：来自我的事务所？\n\n问：V&L 的谁？\n\n答：我本人、Matthew Flynn（马修·弗林）和玛丽·乔·申德勒。\n\n问：还有谁参与准备这些提交文件？\n\n答：可能曾有人就最佳情形提出技术性问题，但我想不出其他任何人——有其他任何人参与了——参与了相关工作。\n\n问：Brown Rudnick 是否参与了SOFA表和附表的工作？\n\n答：您问的是我事务所的人员。当然，他们参与了，Melissa Francis（梅丽莎·弗朗西斯）也参与了，还有——那是梅丽莎·弗朗西斯。还有——\n\nAaron Mitchell（阿伦·米切尔）。因此，显然并非所有工作都是由Verdolino and Lowey（维尔多利诺和洛伊）完成的。也就是说，整个团队都参与了准备工作。我原以为您问我——如果我误解了，抱歉——您问的是在Verdolino and Lowey中由谁完成，而那就是我本人、Matt Flynn（马特·弗林）和Mary Jo Schindler（玛丽·乔·辛德勒）。\n\n为了按债务人的计划推进，存在一项拟议的DIP融资安排，资金将进入破产财产，然后推定会被用于支付各专业人士和United States Trustee（美国受托人）的费用，以及债务人根据法院命令或为在账单到期时支付第11章账单而通常必须支付的任何其他支出。我想就这些。\n\n问：谢谢。是的，我确实问了Verdolino and Lowey，然后正要继续问下去。您提到了Melissa Francis（梅丽莎·弗朗西斯）、Aaron Mitchell和Brown Rudnick（布朗·鲁德尼克）。一般而言，还有其他人吗？\n\n答：虽然我从未与他们交谈过，但必定有一些人员协助将各种专业人士提供的文件和言语翻译给债务人以及债务人。\n\n问：您是否就这份SOFA和申报表与债务人沟通过？\n\n答：没有。\n\n问：您提到了一些翻译后的文件。您是否在与您就SOFA和申报表所做工作有关的情况下收到过那些翻译后的文件？\n\n答：没有。我不会读普通话。\n\n问：您是否看过任何翻译后的文件？\n\n答：我不记得看过。\n\nAULET律师：对形式提出异议。\n\n问：您是否知道Golden Spring（黄金春）是否参与了SOFA和申报表的准备工作？\n\n15（第54—57页）\nC. JALBERT（C. 贾尔伯特）\n\n问：最后一项是文书工作。您预期您的团队中的文书人员将在本案中履行何种职责？\n\n答：我并未预先设想他们在本案中要做任何事情。\n\n问：回到文件中的聘用协议，见第13页。我们已经概括讨论了聘用事宜——Verdolino and Lowey在本案中的聘用。我想逐项讨论第一页上的这些要点。第一项写道：“协助编制财务状况说明书和申报表，以及所有相关支持材料和任何修正案。”这些已经提交了，对吗？\n\n答：是。\n\n问：谁参与了SOFA和申报表的准备？\n\n问：Verdolino and Lowey就SOFA和申报表所做的工作还预期包括什么？\n\n答：我不知道有任何预期事项；但如果在某个时间点，事实和情况需要审查并可能作出修正，我认为我们必须参与，因为我们是熟悉Best Case（最佳案件）并拥有该系统的人，但目前并无任何预期事项。只有在此种情况实际发生时，我们才会参与。\n\n问：您已经数次提到Best Case。您指的是什么？\n\n答：这是一种业内使用的软件。我认为它是支持编制SOFA和申报表的最主要软件。我的理解是，业内大多数人都在使用它。\n\n问：那么，可以说它就像用于编制SOFA和申报表的TurboTax吗？\n\n答：或者QuickBooks，您知道的。\n\n问：您是否知道Golden Spring是什么？\n\n答：是。\n\n问：它是什么？\n\n答：据我了解，它是债务人之子的纽约市家族办公室。至于其具体如何运作，诸如此类，我没有任何信息。\n\n问：债务人的儿子是谁？\n\n答：我不知道他的名字。\n\n债务人的儿子。\n\n问：您和Verdolino and Lowey的任何其他人员都没有就SOFA和申报表与债务人会面或沟通，对吗？\n\nAULET律师：对形式提出异议。\n\n答：对。\n\n问：您能否描述Verdolino and Lowey在准备SOFA和申报表时做了哪些工作？\n\n答：我们与Brown Rudnick的多名人员进行了数次长时间电话沟通，其中并非所有人我都记得曾参加电话；我们还与Melissa Francis和Aaron Mitchell进行了沟通。Aaron Mitchell和Melissa Francis就各种信息提供了大量意见。Brown Rudnick在我们之前已参与本案。他们已经掌握了大量基础信息，因此我们与Brown Rudnick团队、Melissa和Aaron进行了电话沟通，随后又进行了大量电子邮件往来。\n\n问：Verdolino and Lowey是否进行任何调查，以核实从Brown Rudnick、Melissa Francis或Aaron Mitchell获得的信息？\n\n答：没有。\n\n问：那么，可以说您接受了他们对SOFA和申报表中所载陈述的说法，对吗？\n\n答：可以这样说。\n\n问：Verdolino and Lowey预期还会就SOFA和申报表进行任何尚未完成的工作吗？\n\n第58页\nC. JALBERT\n\n问：那么，该软件本质上是“输入垃圾，输出垃圾”，对吗？\n\nAULET律师：提出异议。\n\n答：所有软件都是“输入垃圾，输出垃圾”。\n\n问：转到聘用协议中的第二项要点，其内容为：“协助编制和／或审查现金流量及相关预算预测，包括就提交申请后的财务事项提供建议。”您看到了吗？\n\n答：看到了。\n\n问：Verdolino and Lowey就该项目做了什么工作？\n\n答：没有。\n\n问：Verdolino and Lowey预期就该项目做什么工作？\n\n答：如果我们在本案中，而且存在DIP融资，则预期会做这项工作。\n\n问：所以这包括预算预测。为谁作预算预测？\n\n第60页\nC. JALBERT\n\n证人：我同意。很热。\n\nHARBACH律师：是的，我试图挡住阳光。\n\n问：它还包括对现金流量的审查。什么现金流量？\n\n答：DIP资金。\n\n问：债务人没有收入，对吗？\n\n答：据我所知，对。\n\n问：您是否审阅过债务人在本案中提交的声明？\n\n答：我当然审阅过其一两份草稿。我不知道自己是否看过最终版本。我不记得了。\n\n问：目前是否有来自任何来源的现金流入？\n\n答：流入破产财产吗？\n\n问：是。\n\n答：据我所知，没有。\n\n问：您对债务人没有收入的了解，是基于别人告诉您的内容，对吗？\n\n答：是。\n\n问：您没有就其收入进行独立调查，对吗？\n\n答：对。\n\n问：该项目还提到提交申请后的财务事项。这是什么意思？\n\n答：他于February 15th提交申请。从那天起的任何财务事项、现金收入、现金支出和预算。\n\n问：第三项写道：“开立和维护DIP账户，在必要时完成付款，并对所有现金活动进行核算。”您是否理解本案中会有DIP贷款？\n\n答：没有。\n\n问：您是否预期会有DIP贷款？\n\n第59页\nC. JALBERT\n\n答：我设想我们会尝试确定一份预算，例如，债权人委员会律师及其财务顾问、债务人律师及其财务顾问、United States Trustee费用。有多家律所原本拟作为日常业务专业人士，还有本案中任何其他以某种方式经法院命令批准的预期支出。\n\n问：您是否希望本案中会有DIP贷款？\n\n答：希望如此。\n\n问：您是否有DIP贷款方面的经验？\n\n答：有。\n\n问：您有多少经验？\n\n答：我不知道有多少百起涉及DIP贷款的案件。\n\n问：Verdolino and Lowey就该项目做了什么工作？\n\nAULET律师：对形式提出异议。\n\n答：我们说的是第三项，对吗，即开立和维护DIP账户？\n\n问：是。\n\n答：我所做的唯一一件事是，在Brown Rudnick问我是否愿意参与时，我咨询了一家银行，该银行在Department of Justice（司法部）批准金融机构名单上。我向该银行确认——我在破产案件内外经常使用该银行——他们是否会允许我成为DIP账户的签字人；他们答复说可以。这就是我在该事项上所做工作的全部。\n\n问：您所指的是Citizens Bank（公民银行）吗？\n\n答：是。\n\n问：Verdolino and Lowey是否参与了潜在DIP贷款的谈判？\n\n答：没有。\n\n问：Verdolino and Lowey是否被纳入有关潜在DIP贷款的任何通信？\n\n答：我不知道。\n\n问：您本人是否参与过有关DIP贷款的任何书面或口头通信？\n\n答：我不记得有。\n\n问：您是否了解潜在DIP贷款将如何构成？\n\n答：嗯，我在某个时候简要阅读过DIP贷款。我没有。\n\nVeritext Legal Solutions 866 299-5127\n\n17（第62—65页）\nC. JALBERT\n\n第66页\n\nC. JALBERT（C. JALBERT）\n\n答：我并不明确记得整个事情中的每一项——但我大致知道 DIP 贷款如何运作。\n\n问：在本案中，您是否知道 DIP 贷款可能将如何构建？\n\n答：我得凭记忆猜测。\n\n问：在 Verdolino and Lowey（Verdolino and Lowey）中，谁会从事与该项费用有关的工作？\n\nAULET 先生（MR. AULET）：对提问形式提出异议。\n\n答：假定存在 DIP 贷款吗？\n\n问：是。\n\n答：如前所述，显然，我会是该账户的签字人。会有簿记员和工作人员负责准备支票、准备报告，并向所有相关方报告。我想——委员会可能会想知道——一般而言，他们希望每周或每两周了解一次收入和支出的情况，主要债权人也可能有同样的想法。因此，无论情况如何，随着报告要求逐步形成，我们都会处理这些要求。我不知道具体会是什么要求。除了最低要求，即月度经营报告之外。\n\n第67页\n\nC. JALBERT\n\n问：截至目前，Verdolino and Lowey 的业务运行费率是多少？\n\n答：什么是业务运行费率？\n\n问：Verdolino and Lowey 就本案已开具了多少账单？\n\n答：截至目前，我们开具的账单为零。\n\n问：Verdolino 预计其在本案中截至目前已计费的价值是多少？\n\n答：您是在问截至目前的在制工作量吗？\n\n问：什么是截至目前的在制工作量？\n\n答：在制工作工时？\n\n问：是，请说明。\n\n答：我不知道。\n\n问：Verdolino and Lowey 是否与任何人就以下事项达成任何协议：如果 DIP 贷款未能发生，谁将支付费用？\n\n第68页\n\nC. JALBERT\n\n答：没有。\n\n问：让我们看下一项费用，“编制、审阅和分析月度经营报告及/或季度报告”。您看到了吗？\n\n答：看到了。\n\n问：您先前提到，本案最近提交了一份月度经营报告？\n\n答：是。\n\n问：这是否是就该项费用所预期进行的那类工作？\n\n答：嗯，今后将不仅仅是一份月度经营报告，因为将会有——嗯，推定而言，如果存在 DIP 并且案件继续进行，将会有收入和支出；即使没有，美国受托人办公室（US Trustees Office）也要求月度经营报告披露在案件期间逐步产生的所有破产财产专业人士费用。\n\n第69页\n\nC. JALBERT\n\n答：因此，由于 SOFA 文件、财产清单、341 会议及其他一切事项的仓促处理，该情况没有出现在二月份的报告中。今后，我们必须按月度和累计基础报告每个人的费用、现金流入和现金流出；月度经营报告的一部分会计算应向美国受托人计划缴纳的费用。通常，月度经营报告还必须附上保险凭证，如果有事项到期的话。如果通常未到期——通常我还是会将其附上，以避免混淆以及有人查找它。然后还要附上完整的银行对账单副本。美国受托人办公室还要求资产负债表、损益表、现金流量表、应付账款、应收账款以及各类其他资料——因此，第一份已经提交。今后的报告将包含更多信息。\n\n问：退一步说，您能否大致说明，在第 11 章个人案件中，月度经营报告是什么？\n\n18（第66页至第69页）\n\nC. JALBERT\n\n答：我认为，它与商业案件中的经营报告相同或非常接近。在我看来是如此。但它是标准的——在案件审理期间，根据美国受托人计划的要求，在案件被驳回、转换或确认之前必须提交的经营报告。\n\n问：那么，您所描述的与月度经营报告有关的工作程序，预设了 DIP 贷款获批以及对该等资金的管理。对吗？\n\n答：嗯，不论是否如此，月度经营报告都是到期应提交的。委员会律师、我们、会计顾问、债务人、债务人委员会、其他人员，以及可能由破产财产支付的任何人在正常业务过程中产生的费用，都在逐步产生。即使没有 DIP，也必须在月度经营报告中报告。\n\n第70页\n\nC. JALBERT\n\n问：截至目前，您编制了一份月度经营报告？\n\n答：在本案中？\n\n问：在本案中，是吗？\n\n答：是。\n\n问：另一份月度经营报告是否正在编制中？\n\n答：是。\n\n问：您是否也编制了——不用回答这个。Verdolino and Lowey 是否也编制了该清单中所载的预计月度经营费用？\n\n答：您指的是什么？\n\n问：我们可以稍后再谈。\n\n答：好的。\n\n问：您或 Verdolino and Lowey 是否在本案中编制过季度报告？\n\n答：美国受托人的季度报告？\n\n问：是。\n\n答：没有。我们不编制那个，是他们编制。\n\n问：什么是季度报告？\n\n第71页\n\nC. JALBERT\n\n答：美国受托人根据月度经营报告开具账单；对于符合美国受托人表格中“支出”定义的费用，他们在每个日历季度合并三个月的数据。因此，对我们而言，将是 2 月 15 日、截至 2 月 28 日的不足整月期间，加上 3 月 1 日至 3 月 31 日，即该月度经营报告。该 45 天的总额将列入美国受托人办公室的账单，并且假定其正确，必须在——我相信是在本月底之前——支付。\n\n问：那么，是否可以说 Verdolino and Lowey 受聘审阅季度报告？\n\n答：我不知道这里是否有具体列明，但月度经营报告当然是向美国受托人办公室提交的表格，用以生成账单。因此，我们知道——费用依法根据支出金额确定。核对他们的工作非常容易。我们会这样做，并确保金额正确。该金额经常是错误的，因为他们有时会在三月份的报表实际收到之前开具账单。因此，他们是在估算。一般而言，他们在第一季度会有误差——并非他们的过错——因为这不是完整的季度。他们没有作出估算的基础，不论具体情况如何，但我们会——我们会确保向美国受托人支付的费用在该等情况下是适当的。\n\n问：转到下一项费用，“协助编制及/或审阅破产财产的联邦和州所得税申报”。Verdolino and Lowey 就该项费用进行了什么工作？\n\n答：没有。\n\n问：我想您此前提到，您将建议提交所得税申报。为什么您建议在本案中这样做？\n\n第72页\n\nC. JALBERT\n\n答：我在每个案件中都建议这样做。因此，个人破产财产的税务申报，个人破产财产是一个与该个人完全独立且不同的实体；这不同于公司案件，公司仍保留其税务主体身份。如果其为 C 类公司、S 类公司、合伙企业，不论具体情况如何，您继续提交 C 类公司申报表，其纳税年度终止日仍为其在申请破产前确定的终止日。在破产财产中，破产财产与个人是独立且不同的。个人必须继续就其不进入破产财产的个人收入提交自己的个人所得税申报。在第 11 章案件中，几乎所有债务人的收入都应当进入破产财产。因此，实际上不应当存在单独的一份，但从技术上说，可能存在。破产财产的——破产财产申报表通常指定为 12 月 31 日，除非您另行选择。有理由另行选择，但最重要的一点是，为获得《破产法》中第 505(b) 条规定的救济，您必须提交税务申报表。因此，即使没有应缴税款，我也建议提交申报表，以保护案件中的所有人，并确保不会存在某个问题，使各税务机关自提交附有 505(b) 信函的申报之日起有 60 天时间选择对其进行审计。这是使案件能够走向结案，而不会受到七年时效、三年时效等限制的方式。因此，我建议每个人都提交 505(b)。如果他们在最初 60 天内未选择审计，则他们失去该机会。如果他们选择审计，则他们还有 120 天。我想要——我建议在每一个案件中，无论是个人、公司、合伙企业还是 LLC，均提交税务申报表，无论其是否必要，无论其是否依法要求，均附具 505(b) 信函。\n\n第73页\n\nC. JALBERT\n\n问：如果债务人选择提交申报表，您是否预计本案将提交多份申报表？\n\n答：嗯，我不知道债务人会做什么，而且再次说明，这与破产财产无关，也与 Verdolino and Lowey 无关；但破产财产将必须提交——我会建议其提交一份联邦申报表。债务人是康涅狄格州居民，因此将提交一份康涅狄格州破产财产税务申报表；如果由于某种原因，存在来自其他州的收入，我们将向该收入来源州提交申报。因此，我不知道具体会是什么，但至少将涉及康涅狄格州和美国国税局。\n\n问：我想我们此前已经谈到过，您的理解是债务人在本案中没有收入？\n\n答：正确。\n\n问：您预计 Verdolino and Lowey 将就债务人的个人税务申报进行什么工作？\n\n第74页\n\nC. JALBERT\n\nAULET 先生：对提问形式提出异议。\n\n答：嗯，我必须猜测 2 月 15 日至 12 月 31 日期间将会发生什么。我不知道是否会有任何收入。正在进行诉讼。可能会有和解。我不知道是否会有收入，但如果有，就会有收入。收入来自何种来源，我不知道；来自何地，我也不知道；但至少会有支出。在破产中，从税务角度看有两类费用。有诸如专业费用的行政费用，也有其他属于个人正常开支的费用。抵押贷款利息、房地产税，不论具体情况如何。它们在税务申报表中以不同方式处理，但提交申报表的原因之一是——就破产财产的税务而言，支付给专业人士的费用是\n\n第75页\n\nC. JALBERT\n\n第76页\n\nC. JALBERT\n\n20（第74页至第77页）\n\nC. JALBERT\n\n可扣除，并且可以像递延税项资产一样累积。因此，在未来——在我们为本案花费资金之后——如果未来达成一项大额和解协议，你将能够以此前的行政管理净经营亏损抵销未来收入——\n\n法庭记录员：此前的行政管理——\n\n证人：N-O——净经营亏损抵扣未来的一项收款，这也是申报纳税申报表的另一个理由。\n\n问：是否可以说，Verdolino and Lowey（韦尔多利诺与洛伊）预计可能就纳税申报表开展的工作，取决于未来是否有现金流入债务人或破产财产？\n\n奥莱特先生：对问题形式提出异议。\n\n答：不是。你将会有——你将会有应计费用，这取决于——案件的时间安排及一切情况，应计费用可能可以扣除。因此，现金——显然，如果有现金，就必须处理；但取决于本案的进展和时间安排，部分应计费用完全可能可以扣除。\n\n问：你是否看过债务人最近的纳税申报表？\n\n答：我不知道是否可以称其为最近的纳税申报表，但我看过部分内容。我不知道是否是完整的。我不知道我是否看过完整的联邦申报表和完整的州申报表，但我——至少看过纽约州申报表以及附于纽约州申报表的联邦版本；该版本可能是，也可能不是 2019 和 2020 年完整的联邦申报表，我认为如此。\n\n问：如果债务人的收入为零，你预计从什么中扣除？\n\n奥莱特先生：异议。\n\n答：我们是在谈债务人个人，还是破产财产？\n\n问：先谈债务人。\n\n答：我没有——债务人在破产财产之外会发生什么，这不是我的问题，也不关我的事。他将不得不另聘一名会计师来处理此事。\n\n问：我们谈谈破产财产。\n\n答：如果破产财产有应税交易，如我所说，我会建议破产财产及时提交纳税申报表，并将《破产法典》和《国内税收法典》所允许的任何交易活动列入其中，而我不知道那将会是什么。\n\n问：转到下一项，其内容为：“协助审查、核对、分析，以及在必要时对债权申报提出异议”。Verdolino and Lowey 就此项开展了什么工作？\n\n答：没有。\n\n问：一般而言，什么是——什么是债权申报？\n\n答：它是一种表格。有一种表格。\n\nC. JALBERT\n\n有一份破产表格，即债权申报表。我不记得表格编号是多少，但它使任何声称的债权人均有机会在第 11 章或第 7 章案件中申报债权。他们可以基于有担保、优先权或行政管理费用等依据申报债权，我相信还有一些我遗漏的内容。我认为不存在债权异议截止日期，但在某个时间点，在第 11 章案件中，通常会有债权异议截止日期。但是，如果某债权人已被列入附表 D、E 或 F，而且该数额恰好正确，那么据我理解，该债权人无需申报债权。如果他们不同意，因为应付给他们的数额更多或更少——尽管他们很少会在应得更少时提出异议——但如果应得更多，他们可以提交债权申报，以确定他们认为破产财产应付给他们的数额。\n\n问：你是否审查过本案中任何未决诉讼请求？\n\n答：没有。\n\n问：Verdolino and Lowey 在分析未决诉讼请求成功可能性方面有何经验？\n\n答：完全没有。\n\n问：转到下一项，“协助审查债务人的账簿和记录，以查找可能可撤销的交易，例如偏颇清偿和欺诈性转让请求”。你看到了吗？\n\n答：看到了。\n\n问：你能否向我一般性地解释一下，这是什么意思？\n\n答：《破产法典》允许进行追溯审查。对于偏颇清偿，它允许追溯至申请破产前 90 天提出偏颇清偿请求；至于其定义，我让律师来界定。对于内部人及其他欺诈性转让，追溯期间可能从零天起，我听说是——无论特定问题适用的法定期间为何，可能是一年、两年、四年，视具体情况而定；但这是一项对交易的审查，以确定其中是否有任何交易可能可撤销并可为破产财产追回。\n\n问：Verdolino and Lowey 就此项进行了何种分析？\n\n奥莱特先生：我提醒证人，在存在任何工作成果特权的范围内，不要披露任何具体内容。\n\n阿伦松女士：抱歉，你是什么意思？\n\n奥莱特先生：如果他做过任何工作，该工作将受工作成果特权保护。不要披露那些具体内容。\n\n问：撇开 Brown Rudnick（布朗·拉德尼克）就此项所主张的工作成果保护不谈，你能回答这个问题吗？\n\n答：SOFA 表格中的一个问题是，在破产前 90 天内作出的付款。我不知道这是否必然会令任何人感到意外，但这通常是进行偏颇清偿分析的起点。我们当然参与了编制该等表格，因为是我们提交的。\n\n问：你知道本案披露了多少笔破产申请前付款吗？\n\n答：不知道。\n\n问：21 听起来是否大致正确？\n\n答：我不知道。\n\n问：因此，该项提到为可能可撤销的交易审查债务人的账簿和记录。就本次委聘而言，你是否审查过任何债务人的账簿和记录？\n\n答：没有。\n\n问：Verdolino and Lowey 是否就本次委聘审查过任何账簿和记录？\n\n答：没有。\n\n问：是否可以说，Verdolino and Lowey 就此项依赖其他方的协助？\n\n奥莱特先生：对问题形式提出异议。\n\n答：你是在谈过去时还是将来时？\n\n问：过去时。\n\n答：就我们从信息角度所做的一切而言，我们都依赖其他个人。\n\n奥莱特先生：我们已经进行了一段时间，所以如果你需要休息——\n\n证人：不，我们把它——一次做完吧。我想在今晚之前离开这里。\n\n戈德曼先生：我们将在 12 点休息。\n\n哈巴赫先生：是的，先生。\n\n问：好的，转到下一项，“协助提供任何必要的诉讼支持”。我想我们此前已经谈到过这个问题。对于我们尚未讨论过的、与此项有关的潜在服务，你还有什么要补充的吗？\n\n答：据我记得，没有。\n\n问：截至目前，Verdolino and Lowey 是否就此项做过任何工作？\n\n答：在本案中，没有。\n\n问：下一项——转到下一项——是“协助制定和准备计划，包括可行性”。这是什么意思？\n\n答：嗯，要使第 11 章案件成功，你必须确认一项重整计划，或者在其准备和制定时，无论其标题会是什么。就我所知，它甚至可能是一项共同计划。在这些计划中，通常会有一些预算编制，因为有时对债权人的付款是随着时间推移支付的。我们可能协助编制某一未来期间内收入和支出的现金流预测；而且我——我不是律师，但据我理解，为确认第 11 章计划，你必须证明债权人在第 11 章计划下获得的回收将优于他们在第 7 章案件中本可获得的回收，而这通常要求——\n\nC. JALBERT\n\n你——嗯，你需要有可行性，而且你还需要——另一个是什么——这个术语一时想不起来——我记不起来了，但无论如何它也没有列出来。\n\n问：该项写的是可行性，我认为你也提到了这一点。可行性是什么意思？\n\n答：预测通常是使法院和其他利害关系方能够确定未来现金流为何，并据此自行决定债务人的计划在财务上是否可行的证据。法官显然拥有最终决定权，但通常每个人都会发表自己的意见。\n\n问：截至目前，Verdolino and Lowey 就此项进行了何种分析？\n\n答：没有。\n\n问：如果债务人的破产财产唯一的收入来源或资产是未清算的诉讼请求，Verdolino and Lowey 是否会在制定计划中发挥作用？\n\n奥莱特先生：对问题形式提出异议。\n\n答：如果我们会发挥作用，那也会非常小。\n\n问：明白。你是否知道目前正在传阅的任何计划草案？\n\n奥莱特先生：异议。他已经证实自己没有就此开展任何工作。因此，我不明白这与 V&L 的聘用有何关联。\n\n阿伦松女士：当然。不过，我对与此项有关的持续工作感到好奇。\n\n奥莱特先生：如果他目前正在就此开展任何工作，他可以回答。\n\n答：没有。\n\n问：转到——转到下一页的下一项，其内容为：“就可能出现的任何其他事项和任务，以及由你或债务人指示的事项，提供一般咨询和协助”。是否可以说，这有点像一项兜底条款？\n\n答：是的。这是一项兜底条款，但有一个但书——这不是我第一次处理这种事——如果出于某种原因，需要完成一项广泛且费用高昂的具体任务，我们会提出动议修改对我们的聘用，以明确该聘用涵盖的内容；但就——你知道，例如，有时他们会收到 IRS（美国国税局）的一份通知，要求某人花 15 分钟作出回应。我知道会发生一些不适合归入其他事项的小事，这是一项用于处理琐碎事项的兜底条款。其目的并非作为重大项目的兜底条款，这只是为了保护我自己。\n\n问：Verdolino 就此项进行过何种工作或分析，如有的话？\n\n答：据我所知，没有。\n\n问：你熟悉一家名为 Stretto（Stretto）的公司吗？\n\n答：是的。\n\n问：他们做什么？\n\n答：我并不了解其所做的一切。\n\n23（第86—89页）\n\nC. JALBERT（C. 贾尔贝尔）\n\n他们确实如此，但他们从事债权申报代理工作及其他破产相关工作。我不知道他们的服务清单是什么。我自己曾在案件中聘用过他们。我认为他们目前仍在为我处理一两个案件，但服务范围有限。\n\n问：您是否知道 Stretto（斯特雷托）参与了本案？\n\n答：我知道有一项聘用他们的动议，是的。\n\n问：一般而言，您对可能聘用 Stretto 所从事的工作范围有何理解？\n\n答：我没有阅读其聘用动议。不知道他们的——\n\nARONSSON女士（阿伦松女士）：我们暂停记录。谢谢。\n\n录像记录员：现在时间为上午11:53，我们暂停记录。\n\n（随后，进行了短暂休庭。）\n\n录像记录员：现在时间为下午12:22。我们恢复记录。\n\nC. 贾尔贝尔\n\n问：仅就证物4的相关问题作最后补充。回到关于开立和维持DIP（占有债务人）账户的项目，您是否同意，银行或托管代理人可以开立并维持DIP账户？\n\nAULET先生（奥莱特先生）：对问题形式提出异议。\n\n答：我不知道他们为何不能这样做，但我当然不是这方面的专家。\n\n问：那么，监督付款以及执行付款呢？\n\n答：由银行来做吗？\n\n问：是的。\n\n答：我认为银行不会这样做。\n\n问：或者由托管代理人来做。\n\n答：托管代理人会承担更多义务，具体取决于托管协议所载内容。我不——\n\n问：但是可以聘用托管代理人履行这些职责吗？\n\nAULET先生：对问题形式提出异议。\n\n答：可以。\n\n问：您之前提到，您过去曾与 Stretto 合作过？\n\n答：嗯，他们与我们目前所在的一两个案件——有一些是相同的案件。\n\n问：您是否了解 Stretto 是否可以开立并维持DIP账户？\n\n答：不了解。\n\n问：您是否了解 Stretto 是否可以监督与DIP账户有关的付款？\n\n答：不了解。\n\n问：转到账簿和记录项目，即第七个要点。我将请您假定，在提交申请前90日内，有21家专业服务提供者收到了申请前付款。我还将请您假定，Stretto 可以就这些付款提供分析。为何有必要由 Verdolino and Lowey（韦尔多利诺和洛伊）履行这些职责？\n\nAULET先生：对问题形式提出异议。该问题要求推测。\n\n答：任何稍有头脑的人都能做这件事。这不会由我来做。\n\nARONSSON女士：法庭记录员将向您出示现标记为贾尔贝尔证物5的文件。\n\n（随后，Official Form 106Sum（官方表格106Sum）于本日由记录员标记为用于识别的贾尔贝尔证物5。）\n\nARONSSON女士：为记录起见，我说明一下，该文件已作为本案的 Docket Number 78 提交。\n\n问：贾尔贝尔先生，您认得这份文件吗？\n\n答：认得。\n\n问：这是什么？\n\n答：第一页是官方表格106Sum，即债务人 Ho Wan Kwok（郭文贵）的资产和负债摘要，以及某些统计信息。\n\n24（第90—93页）\n\nC. 贾尔贝尔\n\n问：我认为我们之前讨论过，韦尔多利诺和洛伊在编制SOFA（财务状况说明书）和申报清单方面发挥了作用。对吗？\n\n答：对。\n\n问：韦尔多利诺和洛伊在编制这份文件方面发挥了作用吗？\n\n答：对。\n\n问：我只是想从总体层面浏览一下。第一项是——项目1涉及财产。该项目包括什么？\n\n答：具体是指什么——A、B还是C，还是全部？\n\n问：抱歉，问得有道理。1A。\n\n答：嗯，其中写道：“申报清单A/B财产，官方表格106A/B”，问题或项目1A，“复制申报清单A/B中第55行的不动产总额”。\n\n问：谢谢。其数额为零？\n\n答：正确。\n\n问：项目58指的是第36行？\n\n答：好的。\n\n问：那么第36行，就在本页上方，这里的总额是 3,850 dollars。您看到了吗？\n\n答：看到了。\n\n问：因此，第36行汇总为一个数字，即本次提交文件的第4部分，这样说公平吗？\n\nAULET先生：对问题形式提出异议。\n\n答：您所说的这次提交文件，是指申报清单A/B的第4部分吗？\n\n问：是的。谢谢您的澄清。\n\n答：我同意，第36行是从问题16开始的第4部分的总和。\n\n问：韦尔多利诺和洛伊就这些项目进行了何种分析（如有）？\n\n答：无论我们做了什么，都是与律师一起做的。\n\n问：我将请您翻到该文件的第3页。\n\nC. 贾尔贝尔\n\n问：韦尔多利诺和洛伊为编制该项目进行了何种分析（如有）？\n\n答：我与律师一起工作。\n\n问：您是否就项目1A进行了任何独立调查？\n\nAULET先生：对问题形式提出异议。\n\n答：没有。\n\n问：转到1B，其中写道：“申报清单A/B中的个人财产总额”，我认为这将我们指向第36行？\n\n答：我原以为这与第62行有关。\n\n问：确实如此，接着是第62行。抱歉——因此第62行又指向第56至61行。您看到了吗？那在PDF的第7页上。\n\n答：您指的是第56至61行吗？\n\n问：正是。\n\n答：是。\n\n问：第55至61行中唯一填列的项目是项目58？\n\n答：正确。\n\nAULET先生：仅为澄清起见，您每次提及第3页，指的是顶部的页码吗？\n\nARONSSON女士：是的。我指的是顶部的案卷页码，即 Page 3 of 23。\n\n问：从这里的第1部分开始，韦尔多利诺和洛伊是否就该项目进行了任何工作？\n\n答：如果我们做了，便是与律师一起做的。\n\n问：在第2部分中，项目3和4涉及汽车、厢式货车、卡车等，以及船只、航空器，韦尔多利诺和洛伊是否就该部分进行了任何工作？\n\n答：全部都是与律师一起做的。\n\n问：因此，公平地说，当您说您与律师一起进行了工作时，您没有进行任何独立调查？\n\n答：正确。\n\n问：第3部分中的项目6至项目15涉及个人和家庭物品，对吗？\n\n25（第94—97页）\n\nC. 贾尔贝尔\n\n答：对。\n\n问：不逐一讨论这些项目，您——韦尔多利诺和洛伊是否就项目6至14进行了任何工作？\n\n答：没有——没有与律师一起做任何工作。\n\n问：为明确您的角色，是律师向您提供信息，而您负责起草这份表格，还是您依赖律师起草这份表格？\n\nAULET先生：对问题形式提出异议。\n\n答：显然，我们在协商后将信息键入表格。\n\n问：除了将信息键入表格外，您还做了什么？\n\n答：我们与律师讨论了相关事项。\n\n问：我问的是，就提交申报清单和SOFA而言，当您说与律师沟通时，您指的是 Brown Rudnick（布朗·拉德尼克）吗？\n\n答：以及 Melissa Francis（梅利莎·弗朗西斯）和 Aaron Mitchell（阿伦·米切尔）。\n\n问：您或韦尔多利诺和洛伊除与布朗·拉德尼克、梅利莎·弗朗西斯及阿伦·米切尔的律师沟通外，是否还与其他任何人沟通过？\n\n答：没有。\n\n问：在填入这些项目时，是否有任何一方向您提供事实或信息？\n\n答：我们获知了事实，其中许多来自律师，也进行了大量讨论。\n\n问：是否——撤回该问题。您收到的信息是口头信息吗？\n\n答：其中一些是口头的，我相信其中一些是律师通过电子邮件提供的。\n\nHARBACH先生（哈巴赫先生）：您介意我问几个问题吗？\n\nARONSSON女士：当然。\n\nAULET先生：我没有异议。\n\nHARBACH先生：谢谢。\n\n第98页\n\nC. 贾尔贝尔\n\n由 HARBACH先生进行询问：\n\n问：为记录起见，我是 O'Melveny（奥美）的 David Harbach（大卫·哈巴赫），也代理 Pax（派克斯）。我只有几个问题。先生，我相信您之前提到，您或韦尔多利诺和洛伊参与协助编制已提交申报清单的注释？我理解得对吗？\n\n答：具体的哪一部分注释——\n\n问：是的，先生。具体注释。\n\n答：不是一般性——\n\n问：明白。\n\n答：是的，我与律师就此一起工作。\n\n问：具体注释载于案卷中的 Document Number 77，我没有为您准备额外副本，但我希望您会同意没有必要。当涉及电子产品、家庭用品和家具等问题时，我的同事刚才正在问您，具体注释例如称：“许多符合个人和家庭物品定义的物品位于住所和公寓内”，随后又称：“除非本文另有说明，债务人对该住所或公寓内物品均不拥有法定所有权，且没有任何法院认定债务人对任何该等物品拥有任何其他权益。”我想问您的是，韦尔多利诺和洛伊是否曾参与评估这些家庭物品中的任何物品是否属于债务人？\n\nAULET先生：我仅对您就未向其出示的文件向其提问提出异议。如果您能够回答，可以回答。\n\n答：为明确起见，您是在问我是否调查过这些锅铲、锅具和平底锅是否存在、由谁购买、价格是多少，以及它们是否在房子里吗？\n\n26（第98—101页）\n\n第 102 页 C. JALBERT（C. 贾尔贝尔）\n\n问：我只想问，Verdolino and Lowey（维尔多利诺与洛伊）在判断该住所或公寓内的家居物品是否属于Ho Wan Kwok（郭文贵）先生方面，是否发挥了任何作用，还是这属于交由律师处理的事项？\n\nAULET（奥莱特）先生：对提问形式提出异议。\n\n答：我们没有进行任何调查。除非Aaron Mitchell（艾伦·米切尔）、Melissa Francis（梅丽莎·弗朗西斯）和Brown Rudnick（布朗·拉德尼克）告知我，否则我对这些物品的所有权没有个人所知。因此，这不是我的决定，我也没有进行调查，但我当然参与了有关该事项的讨论。\n\n问：在那些讨论中，如果其中一人，即布朗·拉德尼克的一名律师或Melissa——我忘记了她的姓氏——\n\n答：Francis。\n\n问：Francis，谢谢。如果其向您陈述这些物品不属于郭先生，您就照单全收吗？\n\n答：是。\n\n第 103 页 C. JALBERT\n\nHARBACH（哈巴赫）先生：好的，谢谢。\n\n谢谢，Laura。\n\n由ARONSSON（阿伦松）女士继续询问：\n\n问：我是来自O'Melveny（奥麦利文尼）的Laura Aronsson（劳拉·阿伦松）。回到我们刚才就附表所讨论的内容。我认为David已经谈到过这个问题。那么，在起草该文件时，您如何决定第7项中提及的iPhone、第11项中提及的衣物或第13项中提及的家庭犬等物品，是属于郭先生而非另一人或实体？\n\n答：Melissa Francis或Aaron Mitchell告知了我，或者他们告知了布朗·拉德尼克，随后布朗·拉德尼克告知了我们。\n\n问：可以说，您刚才所述的这一信息传递过程适用于本附表中列出的全部物品吗？\n\nAULET先生：对提问形式提出异议。\n\n答：我不知道——如果您想这样问，我们最好逐项讨论。我不知道您指的是什么。您知道，您谈的是哪些具体项目？\n\n第 104 页 C. JALBERT\n\n问：当然，可以。那么，就附表中被列为属于郭先生的任何资产而言，您完全依赖于您此前描述的信息传递过程，即布朗·拉德尼克从Melissa Francis和Aaron Mitchell处获得信息吗？\n\nAULET先生：对提问形式提出异议。\n\n答：不，这不是我所说的。我说的是，我们直接从Melissa Francis或Aaron Mitchell处获悉，或者他们告知了布朗·拉德尼克，布朗·拉德尼克再告诉我他们给出的答复。并不存在唯一的信息传递方式。这是一个动态的情况。我们只有很短的时间来完成这些文件，但并非只有一种或另一种方式。正如我所说，要么如此，而且很多时候，所有律师都在同一封电子邮件中，要么是在有许多当事人参加的电话中，而我不——\n\n第 105 页 C. JALBERT\n\n记得所有当事人，但对我们而言，信息来源首先是Aaron Mitchell和Melissa Francis，不分先后。现在，我不记得谁比另一方更了解哪些事项，也不记得他们是否将信息传给布朗·拉德尼克，后者再将其传给我们。当然，是在他们进行了他们希望进行的任何法律分析之后。\n\n问：在准备这些文件时，您是否向布朗·拉德尼克、Aaron Mitchell或Melissa Francis索取过任何您未获提供的信息？\n\n答：我不记得曾提出过他们没有回答的问题，但我没有调查任何事项。\n\n问：我想转到本文件第16页。请注意页面底部，第2部分写道：“估算您的持续每月开支。”您参与起草本部分了吗？\n\n答：是。\n\n问：您的角色是什么——或者\n\n27（第 102 页至第 105 页）\n\n第 106 页 C. JALBERT\n\n问：不，收回刚才的问题。Verdolino and Lowey在本部分中发挥了什么作用？\n\n答：我们与法律团队进行了讨论，该团队包括布朗·拉德尼克团队、Aaron Mitchell和Melissa Francis；可能不止一次，可能有口头讨论，可能有电子邮件讨论，这就是一次讨论。\n\n问：翻到下一页，预计每月经营开支写为零。这样说对吗？\n\n答：对。\n\n问：您是否预计债务人的每月经营开支在此之后仍将保持为零？\n\nAULET先生：对提问形式提出异议。\n\n答：这当然与律师讨论过。我认为这并不是什么秘密。昨天进行了大量讨论。因此，我的预期是，就他的开支而言，他对其开支的支付，我认为将仍然是零。\n\n问：我认为您说的是他的——他的开支。依您看来，他的开支包括什么？\n\n答：这里列有一整份清单。您想逐项看吗？看起来大约有30项。房地产税、财产保险、房主保险和承租人保险、住宅维护、修理和保养开支、业主协会费和公寓费。我甚至不知道这些是否适用。电费、供暖费和天然气费。您要我继续吗？\n\n问：那么，我们可以同意第4项至第21项包括每月开支吗？\n\n答：再说一次，就他支付这些开支而言，我同意。据我了解，它们将仍然为零。\n\n问：因此，本文件所载的分析与您和Verdolino起草的、与本案有关的月度经营报告不同，是吗？\n\n答：对，因为月度经营报告是另一份报告，这与此处所问的是完全不同的问题。\n\n问：您能向我解释其中的区别吗？\n\n答：而且我不记得这是第4、5或6E项还是什么问题，该请求是要求报告他人代表债务人支付的开支。这不是此处所要求的。因此，在附表中，我们列出了一些资金，并且今后将按照MOR的要求，列示和报告他人代表债务人支付的开支；这再次不同于此处所要求的内容。\n\n问：着眼于此处所要求的内容，您是否理解债务人的持续每月开支为零？\n\nAULET先生：对提问形式提出异议。\n\n答：债务人对持续开支的支付为零。\n\n问：您没有调查这一点是否正确？\n\n第 108 页 C. JALBERT\n\n答：对。\n\n问：只看本文件末尾的Excel表格，先笼统地问，Verdolino and Lowey是否参与了准备这些文件？\n\n答：是的，我们当然与其他人一起参与了。\n\n问：一般而言，Verdolino and Lowey就这些文件做了什么工作？\n\n答：审阅其合理性，协助将其整理为通常会出现在财务状况说明书和附表中的格式。我认为其中一些被上传至实际的附表F，因为我认为附表F——嗯，也许不是。我不知道。我不记得这些是否被上传，但有可能。因此——因此它从D开始。所有这些文件，我们都与律师合作完成，而这再次包括全部三方，即布朗·拉德尼克团队、Aaron Mitchell和Melissa Francis。\n\n28（第 106 页至第 109 页）\n\n第 110 页 C. JALBERT\n\n问：我认为您用了“审阅其合理性”这一说法。这是什么意思？\n\n答：如果我们有可以用于比对的信息，我们就进行比对；或者，如果我们有问题，我们就向律师提问。我一时不记得那些问题是什么。\n\n问：总体而言，您能想到在准备这些文件时调查过哪些问题吗？\n\n答：我相信，对于其中几项，我们想确保没有遗漏一个数字或多出一个数字，所以我相信我团队中的某个人与某人——可能是Melissa或Aaron——逐项核对，以再次确认表格上的数字是他们有意填写的数字。其中不存在任何人为错误。\n\n问：您能想到您调查过的任何其他具体事项吗？\n\n答：我们没有调查。\n\n第 111 页 C. JALBERT\n\nARONSSON女士：法庭书记员将向您出示标记为Jalbert 证物 6的文件。\n\n该文件在本案中以Docket 77提交。\n\n（随后，Global Notes于本日由书记员标记为Jalbert 证物 6，供识别之用。）\n\n问：您认得这份文件吗？\n\n答：认得。\n\n问：它是什么？\n\n答：它是《有关债务人资产和负债附表及财务状况说明书的总体说明、限制说明、方法说明和免责声明》，债务人为Ho Wan Kwok（郭文贵）。\n\n问：而且，这是Verdolino and Lowey拟议聘用所涉及的一个具体项目吗？\n\nAULET先生：对提问形式提出异议。\n\n答：我可以回去看一下吗？我不知道总体说明是否被列出，但这些是财务状况说明书和附表不可分割的一部分。因此，它将属于第一项要点，即“协助编制财务状况说明书和附表，以及其全部支持材料和任何必要的修订”。\n\n第 112 页 C. JALBERT\n\n问：Verdolino and Lowey在准备该文件时发挥了什么作用？\n\n答：我们当然协助起草。我们协助审阅，尤其是具体说明，但布朗·拉德尼克律师事务所、Aaron Mitchell、Melissa Francis以及Verdolino and Lowey之间进行了大量来回沟通和大量工作，Verdolino and Lowey方面包括我们三人，即Matt Flynn（马特·弗林）、Mary Jo Schindler（玛丽·乔·辛德勒）和我本人。\n\n问：为便于理解，Verdolino and Lowey在准备该文件时具体做了什么工作？\n\nAULET先生：对提问形式提出异议。\n\n答：正如我所说，我们有大量电子邮件，我们审阅了一切，我们提出了意见。我们可能起草了\n\n第 113 页 C. JALBERT\n\n这里的一段或那里的一段。我认为，我们协助该小组确保说明、问题、财务状况说明书以及附表之间的相互引用——在它们相互关联的范围内——是适当的。我们确保书面内容符合我们所知的事实。没有调查，但我们进行了大量讨论，并确保此处所陈述的内容符合我们的记忆。\n\n问：谢谢。翻到第4页，页面中部的问题1询问：“您是否拥有或对任何住宅、建筑物、土地或类似财产享有任何法定或衡平权益？”其下方第1项的答复写道：“债务人对位于Connecticut（康涅狄格州）Greenwich（格林尼治）373 Taconic Road的不动产享有使用和占有权。”您是否了解，为何对某些不动产的使用和占有与本次申报有关？\n\nAULET先生：对提问形式提出异议。\n\n答：嗯，我不是律师，但是\n\n29（第110－113页）\n\nC. Jalbert（C. 杰尔伯特）\n\n附表A据我所知是债务人所拥有的不动产。我需要回去确认这一点，但这是不动产。因此，情况应当是——他还活着。他居住于一处住所，而我推定这就是对其居住于该住所的事实和情形所作的适当法律描述。\n\n问：再次说明，您没有就此进行独立调查？\n\n答：正确。\n\n问：您是否对问题1中列出的住所进行过任何评估？\n\n答：没有。\n\n问：第二个要点提到 Sherry Netherland Hotel（雪莉-尼德兰酒店）的一套公寓？\n\n答：是。\n\n问：您起草了这一部分吗？\n\n答：我起草的吗？我对此表示怀疑。我可能审阅过。我可能对其中某些内容提出过意见，但这不是我的措辞。\n\n问：您是否知道持有该 Sherry Netherland 公寓法定所有权的实体正处于破产程序中？\n\n第114页\n\nC. Jalbert（C. 杰尔伯特）\n\n答：嗯，我知道有一个 Chapter 11（第11章）程序正在进行。究竟哪些事项属于该第11章程序、谁拥有什么，我没有确认或进行调查，但一般而言，我理解该公寓以某种方式处于纽约的第11章程序中。\n\n问：您是否参与了纽约的那些程序？\n\n答：没有。\n\n问：翻到下一页，问题3要求广义而言披露对任何车辆的权益。答复称：“债务人可以使用包括豪华汽车和摩托车在内的汽车。”您是否就此分析进行过任何调查？\n\n答：没有。\n\n问：您是否了解债务人使用哪些车辆？\n\n答：仅凭我的记忆，他——他可以使用一辆豪华车辆，而且我认为有一辆供其安保人员乘坐的车辆。事实上，他们周三为了341会议在 New Haven（纽黑文），但我不知道——我知道那是一辆有价值的汽车。我不知道那辆车叫什么，也不知道谁拥有它们。我知道债务人——正如这里所说，债务人可以使用。\n\n问：那么，除这里所写内容及您先前的答复之外，您是否还有关于债务人可以使用的车辆的更多信息？\n\n答：没有。\n\n问：您是否曾在任何时候目睹债务人使用任何豪华车辆？\n\n答：我不知道您所说的“使用”是什么意思，但他周三在纽黑文时从其中一辆车里出来。\n\n问：您知道那是什么种类的车吗？\n\n答：我不记得。\n\n问：这是否——撤回。问题3的答案是否与编制月度经营报告有关？\n\n答：可能有关，是的。\n\n问：为什么？\n\n答：因为我设想，为其使用而提供这些车辆会产生费用，而且我再次说明，我不记得问题究竟是4、5还是6，例如E项，其中规则要求报告第三方代表债务人支付的费用。嗯，我认为车辆的使用——您知道，我不知道是否有车辆付款、汽油、保险，我不知道，但其中可能会有一些内容。\n\n问：那么，在车辆本身购买时，无论其何时购买，购买车辆本身是否与月度经营报告有关？\n\n答：嗯，月度经营报告通常是特定期间内的支出。我设想，如果他们在程序进行期间购买了其中一辆车，也许会显示出来。我不知道。另一方面，您可以提出这样的论点：使用车辆与购买车辆并不是同一回事，因为也许其他人也使用它。因此，您必须找到一种方法分摊该费用。\n\n第115页\n\n30（第114－117页）\n\nC. Jalbert（C. 杰尔伯特）\n\n问：该答复同样适用于关于住所的问题1吗？\n\nAULET先生（奥莱特先生）：对问话形式提出异议。\n\n答：债务人居住于一处特定住所。据我所知，住在那里唯一的其他人，除了前来工作的女佣、安保人员以及可能来访的家人。因此，我设想该住所的费用会在该月度经营报告中以某种金额列示，而且我认为——我主张其中50%的费用应视为代表债务人支付，因为配偶也住在那里，而我没有计算孩子，因为他们只是来探望债务人。因此，我某种程度上将更多费用归属于父母，并分摊了费用，但其中没有购房款。没有——再次说明，它是您在当月支付的费用。因此，我假定他们会说明——我们将披露在该特定期间内代表债务人在各种类别上支付的费用，包括车辆、安保、住所——\n\n第116页\n\nC. Jalbert（C. 杰尔伯特）\n\n答：没有。\n\n问：翻到第8页，问题26要求披露专利、版权、商标等等。答复提到音乐以及发布到各种平台的视频中未注册的版权和其他知识产权权益。这指的是什么？\n\n答：全部内容吗？\n\n问：是。\n\n答：问题26涉及各种知识产权专利、版权、商标、商业秘密和知识产权。债务人——我直接念给您听。“债务人可能对发布于各种数字和媒体平台（例如 YouTube（优兔）、GTV、Twitter（推特））的音乐和视频享有未注册版权和其他知识产权权益”，以及——我甚至不知道，GETTR（GETTR），不管那是什么。“债务人未对其社交媒体资产赋予任何价值，且未尝试将其社交媒体影响力变现。”\n\n第118页\n\nC. Jalbert（C. 杰尔伯特）\n\n答：食品。\n\n问：谢谢。问题4涉及船舶、航空器、房车，答复提到此前可以使用一艘名为 Lady May（“梅夫人号”）的游艇。除本页所写内容外，您是否了解 Kwok先生（郭文贵）对 Lady May 的权益？\n\n答：没有任何未印载于本页的内容。\n\n问：您是否对此进行过任何独立调查？\n\n答：没有。\n\n问：第6项和第7项，家居用品和电子产品。我认为我们此前已经涉及过这一点。就第6项家居用品至本页问题17而言——为清楚起见，即问题6、7、8、9、11、17。您是否就——这里所提及的物品是否属于 Kwok先生而非某个其他第三方或实体，进行过任何调查？\n\n第120页\n\nC. Jalbert（C. 杰尔伯特）\n\n问：除页面所载内容外，您是否了解这指的是什么？\n\n答：没有。\n\n问：第二句话指出，债务人未对这些项目赋予任何价值，您看到了吗？\n\n答：看到了。\n\n问：您在工作中未对这些项目进行任何估值？\n\n答：正确。\n\n问：您是否知道是否曾进行任何估值？\n\n答：据我所知，没有。\n\n问：问题31要求披露权益和保险单。答复提到其配偶的健康保险单，该保险单没有现金价值。您看到了吗？\n\n答：是。\n\n问：健康保险单没有现金价值是否属于标准做法？\n\n答：除非是对受益人而言——我从未见过健康保险单具有现金价值的情况。\n\n第121页\n\n31（第118－121页）\n\nC. Jalbert（C. 杰尔伯特）\n\n答：如果您有健康保险计划，当您去医院时它为您支付账单，对您而言具有很大价值。它不存在可以出售给第三方的独立价值。\n\n问：您是否了解债务人目前所拥有的健康保险单？\n\n答：没有。\n\n问：问题53要求披露未列明种类的财产，答复提到其在 Palm Beach（棕榈滩）的 Mar-a-Lago Club（海湖庄园俱乐部）会员资格。如果债务人 Kwok先生使用该会员资格，这是否属于 Verdolino and Lowey（韦尔多利诺和洛伊）会列入月度经营报告的事项类型？\n\nAULET先生（奥莱特先生）：对问话形式提出异议。\n\n答：我必须进行推测。\n\n问：请回答。\n\n答：嗯，第一份月度经营报告是在2月提交的。我不知道他是否去过那里。我不知道他3月是否去过那里。如果他——如果他去过那里，我设想会有旅行费用。我不知道打高尔夫是否会收费，也许他吃了午餐。因此，我设想，如果他实际去了那里并使用了它，月度经营报告中会有——可能会有——会有某些内容；但如果他留在我认为他会留在的地方，即安全的 Greenwich（格林尼治），那就不会相关。\n\n问：您认为他会留在格林尼治目前所在之处的依据是什么？\n\n答：我昨天——抱歉，是周三——听了341会议。\n\n问：除从周三的该听证会，即341听证会中获得的信息外，您是否对债务人预期的旅行或所在地有任何独立了解？\n\n答：我完全不知道他在任何时点会在哪里。\n\n问：您是否会依赖 Brown Rudnick（布朗·拉德尼克）、Aaron Mitchell（阿伦·米切尔）和 Melissa Francis（梅丽莎·弗朗西斯）来告知您，在编制月度经营报告时，他可能如何从诸如其 Mar-a-Lago 会员资格之类的事项中获益？\n\n答：我当然会就此听取律师的意见。\n\n问：但是 Verdolino and Lowey 不会努力寻求关于这些月度开支的信息——\n\n答：嗯，我们会寻求，并且会指出问题所在，并要求提供对该问题有回应的信息。我无法获取该信息。我们不进行调查。我不会追踪债务人去哪里或不去哪里。因此，需要有人告诉我们这些信息。随后我们会审阅这些信息，但我——我认为至少在可预见的未来，那个 Mar-a-Lago 的事项不是问题；但如果它成为问题，有人会告诉我。\n\n问：翻到第11页，附表I，这里的倒数第二句话称：“债务人计划修改于 February 15th, 2022 提交的 Form 122B，其中债务人错误地申报月收入为 \\$19,488。”您看到了吗？\n\n答：是。\n\n问：您知道这指的是什么吗？\n\n答：是。\n\n问：是什么？\n\n答：债务人无意中或意外地——我不知道该用什么术语——错误地提交了一份 Form 122B。该表格载有 \\$19,488 dollars，这构成——该表格所列月收入，我认为律师审阅后认为这是不正确的，因此他们——债务人提交了一份经修改的122B，或者至少打算——我不知道是否已经完成——排除该收入。\n\n问：Verdolino and Lowey 是否就该错误计入进行了任何工作？\n\n答：我确信我们所做的任何工作都是在——\n\n第126页\n\nC. JALBERT（C. 贾尔伯特）\n\n与律师进行了咨询。\n\n奥莱特先生（AULET）：对问题形式提出异议。\n\n抱歉。\n\n问：转到第13页，第16题提到向 Brown Rudnick（布朗·拉德尼克）支付500 thousand的聘用费，随后又提到来自 Lamp Capital LLC（兰普资本有限责任公司）的one million dollars。除页面所载内容外，你是否知晓该项交易？\n\n答：我认为昨天——不好意思，是周三的341会议上讨论过此事，而且我想我看过 Brown Rudnick 的聘用文件草稿——我认为我看过，其中好像提到过一些内容。\n\n问：你记得是什么内容吗？\n\n答：不记得。大致就是这里所写的内容。\n\n问：你知道 Lamp Capital LLC 是什么吗？\n\n答：该实体由并非债务人的某人所有。\n\n问：你知道它由谁所有吗？\n\n第127页\n\nC. JALBERT\n\n答：仅仅是猜测。\n\n问：你可以告诉我——我想你不需要推测。你是否有任何信息说明——支持你作出该猜测的信息？\n\n奥莱特先生：对问题形式提出异议。\n\n答：我记得当时谈了很多，但我记得在341会议期间有人说了些什么；不过我当时坐得很靠后，如你所知，而且我很难从口译员那里听清英文版本。因此我不能确定，但我想我听到了关于谁拥有 Lamp 的讨论。\n\n问：除你在341听证会上听到的内容以及你记得看到的另一份文件外，你是否了解 Lamp 或其业务运营？\n\n答：不了解。\n\n问：下一项，第18题提到一份日期为 November 8th, 2021 的诉讼融资协议。你看过该协议吗？\n\n第128页\n\nC. JALBERT\n\n答：我想实际上有五份。它们列在附表D中。我不记得我是否实际看过它们。我认为至少律师曾向我简要说明过它们。\n\n问：除——\n\n答：没有。\n\n问：除——\n\n答：没有。\n\n问：Verdolino and Lowey（韦尔多利诺和洛伊）是否就我们谈过、但尚未涵盖的资产进行了其他调查？\n\n答：没有。\n\n问：我们谈过的那五份诉讼——\n\n答：诉讼融资协议？\n\n问：是的，谢谢。你此前看过它们吗？\n\n答：据我所知，没有。\n\n阿伦松女士（ARONSSON）：法庭记录员将向你出示标记为 Jalbert Exhibit 7 的文件。本案出示的一份文件，其贝茨编号为 Kwok 00001752。\n\n奥莱特先生：为记录起见，这是两份独立文件，因此我们应当确保——\n\n阿伦松女士：我声明这是同一组文件，即一封电子邮件及其附件。\n\n（随后，电子邮件链由记录员于本日标记为 Jalbert Exhibit 7，供识别之用。）\n\n问：Jalbert先生，我明白你并未列入这封电子邮件。我只是要就此向你询问一些基本问题。这是一封由一名姓名被删节的人、Aaron Mitchell（亚伦·米切尔）、Matt Flynn（马特·弗林）和 Melissa Francis（梅利莎·弗朗西斯）之间往来的电子邮件。Matt Flynn 是你的同事。我们已经谈过其他人员。附件是 February 15th to 28th 期间生活费用的摘要。首先，我要问，这封电子邮件是谁发出的？\n\n奥莱特先生：我将提出异议，并指示证人基于我们先前已在记录中讨论过的相同理由作答。\n\n阿伦松女士：我们仍将对这里的删节提出异议。\n\n问：转到附件，这份费用摘要是由电子邮件顶部那名身份不明的人提供的，对吗？\n\n答：是。\n\n问：可以说这是 Verdolino 的月度经营报告草稿的起点吗？\n\n奥莱特先生：对问题形式提出异议。\n\n答：就该特定问题而言，是。\n\n问：抱歉。你的意思是什么？\n\n答：这回答了月度经营报告中的一个问题，而且我现在不记得究竟是哪一个问题，但大概是第4、5、6E项。第三方代表债务人支付的资金。这是第一稿。\n\n第130页\n\nC. JALBERT\n\n阿伦松女士：McKenzie，标签19。\n\n证人：你问完了吗？\n\n阿伦松女士：没有。\n\n奥莱特先生：我们是否应将背面另行标记为一个单独的证物，或者——\n\n阿伦松女士：我通常将它们标记为一件证物。\n\n奥莱特先生：好的。\n\n证人：我们会再次将它们放在一起，并去掉蓝色页。\n\n（随后，电子邮件链由记录员于本日标记为 Jalbert Exhibit 8，供识别之用。）\n\n问：法庭记录员将向你出示标记为 Jalbert Exhibit 8 的文件。\n\n答：你已经交给她了吗？\n\n阿伦松女士：这是在本案中作为 Docket 120 和文件120-1提交的文件。\n\n问：这是我们一直在讨论、并且你参与编制的月度经营报告提交文件吗？\n\n答：看起来是，是的。\n\n问：转到提交文件120-1，即单独散页，这些底部的项目大致是什么？总额反映什么？\n\n奥莱特先生：对问题形式提出异议。\n\n答：你指的是 $109,827.12 吗？\n\n问：是。\n\n答：我正在试图看是谁支付了款项，但债务人的家人无意中代表债务人于 February 16th，即提交后的次日，就申请前金额支付了这两笔款项。因此，出于谨慎考虑，在第1部分第E项所列的161 thousand dollars中，该109 thousand dollars已包括在161,323中。所以我们——律师认为，补充月度经营报告、说明这实际上是一笔申请前产生但在申请后支付的款项很重要。\n\n第132页\n\nC. JALBERT\n\n问：明白了，谢谢。因此，此处总费用为 $161,323，如果从中扣除无意支付款项总额 $109,827，该金额反映什么？\n\n答：该期间内，即 February 15th to February 28th，由第三方代表债务人支付的、并非这两笔付款的付款金额。\n\n问：这会反映在我们查看的 Exhibit Number 7 中生活费用表的最终版本里吗？\n\n答：会。\n\n奥莱特先生：对问题形式提出异议。\n\n问：据你所知，该数字中还包括其他任何内容吗？\n\n答：嗯，是的，无意中包括了。我们发现，创建该表格的人在担保总金额中，无论最终总金额是多少，包含了一笔于 February 10 作出的申请前付款，该付款被无意计入 February 15th to 28th 的付款。因此将在下一份经营报告中予以更正。\n\n第131页\n\nC. JALBERT\n\n问：因此，该经营报告中包括了向 Exhibit 8 所列律师事务所作出的两笔无意付款？\n\n答：是，正确。\n\n问：包括我们谈过的月度经营生活费用，以及你称将予以更正的另一笔付款，对吗？\n\n答：它包括在161中。我们在制作 March 时会将其剔除——因此，该表格通常的运作方式是列明当期支付款项及累计款项。我们将从累计数额中扣除那笔小额资金，以便今后保有正确数字。\n\n问：那么，可以说 Verdolino and Lowey 就这些无意付款所承担的角色，是某种程度上复核月度经营报告中所列金额吗？\n\n答：我们曾尝试这样做，但鉴于信息可获得的时间以及必须提交表格的时间，与附表编制人之间存在沟通误解，将予以纠正。\n\n第134页\n\nC. JALBERT\n\n问：谁是附表编制人？\n\n答：我不能告诉你。\n\n问：你指的是哪一份附表，是这里这份文件，即月度经营报告、Exhibit 8 吗？\n\n答：这个东西（指示）。\n\n问：那么，这里的数字161是指 Exhibit 7 中这份电子表格，并反映了你们的修改，即 Verdolino and Lowey 的修改吗？\n\n答：161是 Exhibit 8 的最终数字加上109的总和。\n\n问：Verdolino and Lowey 为得出最终数字做了什么工作？\n\n答：我们与律师、Aaron Mitchell 和 Melissa Francis 合作，试图进行审查——我们没有细节，但我们试图提出问题，并确保类别得到适当描述，因为这远未定稿。这——其中存在一些错误，我们还与律师及其他人员合作，试图确定C栏支付金额乘以一个分配百分比后得出总额的百分比。我们与编制人合作，以确保附表中的说明准确。我们试图确认数字准确。我们未能及时获得足以做到这一点的信息，但随后我们与律师合作，凭借我们的判断审视了分配百分比。\n\n问：查看这份草稿，即 Exhibit 7 中的生活费用表，其中有七个项目，对吗？\n\n答：是。\n\n问：可以说 Verdolino and Lowey 核对了类别名称，以确保其准确反映这些项目中包含的费用吗？\n\n第137页\n\nC. JALBERT\n\n答：我们尽了所能，是的。\n\n问：还有哪些信息会有助于你作出该判断？\n\n答：如果我们能够看到——实际收款人和支付款项是什么，可能会有助于我们进行分类。\n\n问：但你没有收到该信息？\n\n答：当时没有——没有。\n\n问：你就这些项目收到的信息范围，是否包括在这里这张表中？\n\n答：截至我们提供所有——我确信有更新版本，因为这与这里不相符（指示）；而且在我们为本次证言制作该信息很久之后，仍在持续进行讨论，因为我们正准备在 April 提交 March MOR。\n\n问：我们将转到——我认为是最终版本，但我们谈过类别、你所说的金额。\n\n第138页 C. JALBERT（C. 贾尔贝尔）\n\n问：在提交本文件时，您没有能够核实归入各类别金额的信息。对吗？\n\n答：对。\n\n问：哪些信息本可帮助您交叉核对这些金额？\n\n答：如我所说，收款人的姓名、服务内容的说明以及资金金额。\n\n问：百分比分配指的是什么？\n\n答：比如说，在这份表中，安保费用是 $43,655.44。本文件的起草人以及其咨询过的任何人，原本将其中 40 percent 分配给了他或她。经与我们团队及律师团队讨论，我们认为这可能应当是 100 percent，因为唯一的原因是——安保完全与 Kwok先生（郭文贵）的安全有关。如果不是因为 Kwok先生，其妻子、孩子或大院内的其他人不会需要安保。\n\n第139页 C. JALBERT\n\n答：因此我们建议作出变更，我认为确实已变更为 100 percent。\n\n问：在修改这些百分比分配时，您是否完全依赖于从 Brown Rudnick（布朗·鲁德尼克律师事务所）、Aaron Mitchell（阿伦·米切尔）、Melissa Francis（梅丽莎·弗朗西斯）以及这名身份未披露人士获得的信息？\n\n答：第一轮审阅来自这名身份未披露人士。在我们从该人士处获得这些信息后，大部分讨论是在我们事务所、我的事务所与律师——律师们之间进行的。还要进行多久？因为如果还要进行一会儿，我现在想去洗手间。我会很快。\n\nARONSSON女士（阿伦松女士）：我们可以休庭。现在停止记录。\n\n录像员：时间为下午 1:22。现停止记录。\n\n（于是，短暂休庭；恢复进行后，截至本日，书记员将电子邮件链标记为 Jalbert Exhibit 9，供识别之用。）\n\n第140页 C. JALBERT\n\n录像员：时间为下午 1:28。现恢复记录。您可以继续。\n\n问：我认为您已收到标记为 Jalbert Exhibit 9 的文件。该文件载有 Bates Kwok 00001684。您认得这份文件吗？\n\n答：认得。\n\n问：翻到附件，据您所知，这是否是 2月15日至2月28日期间生活费用的最终版本？\n\n答：我认为是。\n\n问：我在此说明，如果您将 $51,495.67 加上 109 thousand——\n\n答：161。\n\n问：那么我们理解一致，这是最终版本？\n\n答：是。\n\n问：该最终版本是否反映了 Verdolino and Lowey（韦尔多利诺和洛伊）对一名身份不明人士提供的初稿所作的修改？\n\n答：嗯，当然——如您从该电子邮件中所见，我们提出了建议，但律师显然审阅了文件并协助作出最终决定，而且我确信他们也与债务人核实过。我没有。\n\n第141页 C. JALBERT\n\n问：那么，逐项来看这五项建议，您为何将餐饮费用提高至 50 percent，或者为何建议将餐饮费用提高至 50 percent？\n\n答：因为有一名丈夫和一名妻子，100 percent 除以二就是 50 percent。\n\n问：您是否了解为何初稿以 Exhibit 7 中的方式分配这些数额？\n\nAULET先生（奥莱特先生）：对问题形式提出异议。\n\n答：我认为，最初——据我记忆，最初文件的制作者考虑到，债务人的女儿以及或许另外一两个人偶尔会出现，因此我认为他们将部分费用归于那些人。\n\n85\n\n36（第138页—第141页）\n\n第142页 C. JALBERT\n\n答：但是，在与律师协商后，我们认为那些人在场的唯一原因是他们来探望债务人，因此才产生了该费用。因此我们认为应将 50 percent 分配给丈夫、50 percent 分配给妻子，这就是我们得出 50 percent 的原因。\n\n问：除您刚才向我描述的内容外，您是否还有任何其他理由建议提高至 50 percent？\n\n答：据我记得，没有。\n\n问：第2项安保费用提高至 100，而查看 Exhibit 7 中的初稿，该项原为 40 percent。您建议将安保费用提高至 100 的理由是什么？\n\n答：同样，之所以存在任何安保，完全都是因为债务人。为审慎起见，我们将该费用，即该费用的 100 percent，归于债务人。如果妻子没有与 Kwok先生结婚，她很可能不会有安保方面的担忧；而当女儿或其他人有时出行时，他们也需要安保。因此，无论出于何种原因，他们的安保都与债务人有关。我们建议提高至 100 percent。该问题在小组内进行了讨论，所有人都同意 100 percent。\n\n问：您假定保留安保的主要原因与债务人直接相关，依据是什么？\n\n答：与 Melissa Francis 和 Aaron Mitchell 的讨论；他们在数次电话中确认，债务人受到骚扰和威胁，并且因自身存续而感到恐惧，而且据告知，在家庭成员感到恐惧的范围内，他们感到恐惧是因为他们与其父亲的关系。\n\n问：关于您将安保费用提高至 100 percent 的依据，是否还有任何您尚未说明的理由？\n\n答：嗯，将全部费用的 100 percent 归于债务人是非常保守的做法——也就是说，所有这些费用——我们本可以维持在 30 percent，而且很可能可以提出有一定依据的论点说明为何可以是 30 percent。我们希望采用——我认为小组作出最终推理的部分原因是，鉴于其安全方面的担忧，将全部费用代表债务人报告是保守的——这就是理由。\n\n问：谢谢。第3项是公用事业费用提高至 50 percent，我在此说明，Exhibit 7 中为 30 percent，而您将与餐饮费用相同的解释适用于此项。是否还有其他——\n\n答：没有，理由相同——只是相同的主题，在大多数这些项目中适用不同的百分比。\n\n问：第4项涉及家务管理。我认为 Verdolino and Lowey 建议将修理和维护改为家务管理？\n\n答：嗯，结果是，一旦我们能够与某人交谈并获得这些数额背后的一些信息，我们发现那是该 15 天内女佣、数名女佣、女佣服务或清洁服务的费用，而不是维护费用。因此，这只是将其称为实际所是的事项。如果我们当时看到了明细，我们本可以更及时地了解这一点。\n\n问：您将分配比例从 30 percent 提高至 50 percent 的理由，是否可以说与其背后的理由相同——\n\n答：这是丈夫和妻子。您知道，他们为其他任何人进行的任何清洁，之所以在那里，唯一原因是 Kwok夫妇在那里，即债务人及其配偶。\n\n问：您在页面底部写道：“依我们意见，最好更为保守。”这是支持您——\n\n答：是。\n\n第143页 C. JALBERT\n\n问：——建议提高分配比例的另一项理由？是吗？\n\n答：是。\n\n问：我确实想谈谈保险费用从 30 percent 改为 zero percent。\n\nARONSSON女士：我想，Makenzie（麦肯齐），你能把第14标签页递给我吗？\n\n答：都结束了吗？\n\n问：是。在我向您出示文件之前，您是否记得有关保险项目从 30 percent 变为 zero percent 的信息？\n\n答：是，在我的同事查明事实后，我记得曾与他谈过此事。\n\n问：您记得那次交流的哪些内容？\n\n答：嗯，我认为他发现，此处第9项的保险付款——即那 13 thousand dollars——100 percent 与纽约市的 Sherry（谢里）公寓有关，而债务人在该期间并未居住在那里。因此，在有人支付 Sherry 的那些账单的范围内，我认为那是 Sherry 自己的问题，而不是债务人的问题，因为据律师告知，基于事实大家的理解是，他——他不拥有该房地产的权益。因此，在月度经营报告所示费用中，他不应占有任何百分比。\n\n（于是，截至本日，书记员将电子邮件链标记为 Jalbert Exhibit 10，供识别之用。）\n\nARONSSON女士：法庭书记员将向您递交标记为 Jalbert Exhibit 10 的文件。这是在本案中出示的文件，载有 Bates Kwok 00001691。\n\n问：我理解您不在这份文件的收件人或发件人之列，但我想讨论这里的几个问题。您认得这份文件吗？\n\n答：不认得，但我认得其主题。\n\nHARBACH先生（哈尔巴赫先生）：给他一点时间阅读。\n\n第146页 C. JALBERT\n\n第148页 C. JALBERT\n\n问：第2页中，Melissa Francis 指出：“由于 MK 不拥有 Connecticut（康涅狄格州）房产，您能否解释下列项目作为其月度费用的适用性？这是什么类型的保险？”您看到这段了吗？\n\n答：看到了。\n\n问：您理解 Francis女士在这里提出什么问题？\n\n答：由于债务人不拥有 Connecticut 房产，您能否证明下列项目作为其月度费用的适用性；她还询问这是什么类型的保险。\n\n问：您对她的问题有何看法，如有？\n\nAULET先生：对问题形式提出异议。\n\n答：我希望能正确回答这些问题。\n\n问：您希望正确回答月度报告——\n\n答：我希望我们正确回答了她的问题。我的意思是，这将进入月度报告，但我希望我们正确回答了。\n\n问：就实质而言，您对她在这里的问题有何看法？\n\nAULET先生：对问题形式提出异议。\n\n答：我不想试图猜测她在想什么。\n\n问：那么，您并不了解——Verdolino and Lowey 也不了解她在这里提出的问题？\n\n答：我有我的理解。\n\n问：好的。翻到第一页，Flynn先生（弗林先生）回答：“没错，他不拥有它，但他住在 Connecticut 房屋中，因此所支付的这些费用使他受益。”您是否了解 Flynn先生在这里所说的意思？\n\n答：这就是他所说的，因为他住在那里，他应当——在月度经营报告的第8项中，应有一定程度的此类费用归于他。\n\n第145页 C. JALBERT\n\n证人：好的。\n\n问：翻到第2页，Melissa Francis 指出：“由于 MK 不拥有 Connecticut 房产，您能否解释下列项目作为其月度费用的适用性？这是什么类型的保险？”您看到这段了吗？\n\n答：看到了。\n\n问：您理解 Francis女士在这里提出什么问题？\n\n答：由于债务人不拥有 Connecticut 房产，您能否证明下列项目作为其月度费用的适用性；她还询问这是什么类型的保险。\n\n问：您对她的问题有何看法，如有？\n\nAULET先生：对问题形式提出异议。\n\n答：我希望能正确回答这些问题。\n\n问：您希望正确回答月度报告——\n\n答：我希望我们正确回答了她的问题。我的意思是，这将进入月度报告，但我希望我们正确回答了。\n\n问：就实质而言，您对她在这里的问题有何看法？\n\nAULET先生：对问题形式提出异议。\n\n答：我不想试图猜测她在想什么。\n\n问：那么，您并不了解——Verdolino and Lowey 也不了解她在这里提出的问题？\n\n答：我有我的理解。\n\n问：好的。翻到第一页，Flynn先生回答：“没错，他不拥有它，但他住在 Connecticut 房屋中，因此所支付的这些费用使他受益。”您是否了解 Flynn先生在这里所说的意思？\n\n答：这就是他所说的，因为他住在那里，他应当——在月度经营报告的第8项中，应有一定程度的此类费用归于他。\n\n38（第146—149页）\n\nC. JALBERT（C. 贾尔贝尔特）\n\n问：弗林先生继续说道：“我还有一个关于保险的问题，因为这是 Sherry（谢里公寓）的保险。”您明白他在这里所指的问题吗？\n\n答：明白。\n\n问：您能向我解释一下吗？\n\n答：嗯，在第8项——不，是第9项，这份文件的原始版本中有保险费用。我们不知道这项保险保的是什么。坦率地说，我们拿到文件时，假定它是为 Greenwich（格林尼治）住所投保，债务人及其配偶实际居住在那里。后来我们从事实层面得知，它实际是 Sherry 的保险；而当我们得知它是 Sherry 的保险后，鉴于债务人不住在那里，也不拥有该房产，根据律师提供材料的审查结果，它应当被删除，这也正是我们所提议的，即删除该项。\n\n问：它最终被删除了吗？\n\n答：是。\n\n问：弗林先生继续说道：“我不——我不确定它是否应当包括在这里？”我认为他的意思是——“包括在这项计算中，但我想听听你的意见，也问问 Craig（克雷格）。”您记得他曾征求您对此的意见吗？\n\n答：记得。\n\n问：您的意见与弗林先生在这里的意见相同吗——\n\n答：相同。\n\n问：您记得就此与弗林先生谈过吗？\n\n答：记得。\n\n问：请看这一邮件链最上方的邮件，在第1页，弗林先生问道：“在此期间为 Sherry 支付了多少？”您看到了吗？\n\n答：看到了。\n\n问：您知道这个问题的答案吗？\n\n答：我完全不知道。而且，我也不知道他为什么问这个问题。\n\n问：这正是我要问的问题。为何——支付金额的多少——会关系到它是否应当列入月度经营报告？\n\nC. JALBERT（C. 贾尔贝尔特）\n\n问：我认为，对该项目的最初分配是——\n\n哈巴赫先生（MR. HARBACH）：就在这里（指示）。\n\n问：——为13 thousand，并且这反映在第2页。$13,611。除了弗朗西斯女士的电子邮件外，您对该信息是否有任何独立了解？\n\n奥莱特先生（MR. AULET）：对提问形式提出异议。\n\n答：没有。该信息来自梅利莎·弗朗西斯（Melissa Francis）。我不知道她从哪里得到该数字，也不知道原因。\n\n问：您是否调查过 Greenwich 房产的保险情况？\n\n答：没有。\n\n问：为什么没有？\n\n答：我们要求一名——具有正确知识的人向我们提供，在2月15日至2月28日期间代表债务人以现金、支票、电汇、HCH 或任何其他方式支付的全部费用。我们没有施加任何限制。我们只是说，把所有该等信息给我们。我们收到了一份汇总表。您看过该表，直到我们开始提问，以了解部分背景以及这些数字背后的情况时，我们才开始作出评估，并改变我们和法律团队认为适当的做法。\n\n继续询问\n\n由哈巴赫先生进行：\n\n问：您刚才说，最初，您和您的团队认为13——抱歉，我认为您说过，您假定 $13,611 是用于 Greenwich 房产，因为他住在那里。我说得对吗？\n\n答：是的，先生。\n\n问：后来有人告诉您，$13,611 实际上是为 Sherry 支付的，对吗？\n\n答：正确。\n\n问：而在那时，您并未询问在此期间实际上是否为 Greenwich 房产支付过任何保险费，您没有问这个问题？\n\n答：没有，我们假定——实际上，Matt（马特）已确认，这是在该时间范围内作出的全部付款清单。因此，我们掌握了完整范围，并不存在另一笔保险付款。而且，您知道，我们中的大多数——许多人都拥有过房屋。根据我自己的经验，通常每年支付一次房主保险费。通常——对于 Sherry 而言，这13 thousand dollars可能只是为一个价值2.5 million dollar的实体支付的年度款项。他们没有告诉我们那是一笔付款，所以我没有问。\n\n继续询问\n\n由阿伦松女士（MS. ARONSSON）进行：\n\n问：因此，我认为我们已经讨论了您就2月15日至2月28日期间的月度经营报告所做的工作。我们一直在看那份文件。对吗？\n\n答：对。\n\n问：对于您就编制该文件所做的工作，您还能想到任何我们尚未讨论的事项吗？\n\n答：凭我目前所能想到的，没有。\n\n问：我认为您提到您正在编制下一报告周期的文件？\n\n答：是。\n\n问：您能否说明您的一般流程，以及如果有差异的话，该流程与您针对2月15日至2月28日期间的报告周期有何不同？\n\n答：因此，月度经营报告基本上是在呈报信息，而就该债务人而言，月度经营报告中有两类信息，即问题 E：在31日期间，即3月1日至3月31日，代表其支付的资金。我们将会——我们将会弄清楚——我们将拿到一份清单。这一次，我们将拿到一份清单，以便我们能看清有哪些付款，并能与律师就支付了什么进行——进行更有依据的讨论。该等信息将被汇总、分类，并列入附表 E；此外，我们正在与 Brown Rudnick 律师事务所（Brown Rudnick）、梅利莎·弗朗西斯和亚伦·米切尔合作，以确定专业费用的应计额。所有专业人士，政府专业人士、委员会专业人士、债务人专业人士、正常业务过程——被称为正常业务过程的专业人士，每个人都包括在内，因为我们需要记录应计额。因此，经营报告不只是——经营报告不只是询问在该期间支付了什么。它询问的是——新表格询问的是未支付金额为何；而我们未能及时取得该信息，以编制2月份的报告。因此，我们将在这份3月份报告中补上，我们将确定2月份的应计额，并查明3月份的应计额，然后我们就会有正确的信息，并且在后续过程中必须持续维护该信息。显然，随着时间推移，如果事情按照债务人希望的方式发展，就会支付该等费用。因此，会有更多应计额，然后会有付款；对于破产财产专业人士以及委员会及其专业人士，情况也是如此。这将是对负债的滚动更新，现金将在第1页报告。它将对 United States Trustee（美国受托人）产生费用负债——他们的——他们的——那是一项费用，不是佣金。他们的费用完全以月度经营报告期间的现金支出为依据。\n\n问：您是否预计——撤回该问题。除您将从 Brown Rudnick、亚伦·米切尔、梅利莎·弗朗西斯以及一名身份不明的人那里收到的信息外，您是否预计会就未来月度经营报告进行任何调查？\n\n奥莱特先生（MR. AULET）：对提问形式提出异议。\n\n答：我不知道您所说的“调查”指什么——我不会——我们将从某人那里取得一份报告。该报告将列出在特定期间内作出的全部付款。我们将运用我们自身的专业知识并与律师一道审查该报告，以确保一切合乎情理。我们可能会根据电子表格上显示的内容提出问题，但我不会要求取得已付款支票副本、银行对账单或已支付发票。因此，不会对此进行调查，只会进行合理性核查或常识性核查，并与律师沟通，以确保我们理解该表格上的内容以及我们将要报告的内容。\n\n问：因此，实质上，您将依赖我们刚刚谈到的个人向您提供的汇总数字？\n\n答：再次说明，除非我们会根据收到的信息提出一些问题。如果保险再次出现，我们会问，是为哪项财产投保的保险。如果维修和维护再次出现，我们会确认那不是女佣费用。因此，我们会根据所见情况运用一些常识，并与律师沟通，但在我们看到具体情况之前，我不会知道我们将做什么——而且我希望很快就能看到。今天是4月8日吗？\n\n问：谢谢。好的，简要地回到证物8，我认为这是2022年2月15日至2022年2月28日期间的最终生活费用报告。我认为您提到其中载有一个错误金额。您能否再次解释一下您的意思？\n\n答：我不记得具体数字了，但在安保项目中，第9行，此处提及的金额为43 thousand dollars。这43 thousand dollars包括了一笔——据我记忆，大约12或14 thousand dollars——于2月10日支付的款项。因此，我们拿到这份报告，即原始报告时，并不了解背景；而当他们——当他们向我们展示背景和清单时——我们看到了2月10日。因此，我们意识到我们犯了相反的错误，即他们支付了申请破产后、申请破产前的款项。这里，他们支付了申请破产前、申请破产前的款项，但该款项本应从月度经营报告中排除。这是一笔正当费用，并非多付或其他问题。它只是不应在2月份月度经营报告中报告。\n\n问：那么，可以说您后来收到了一份更详细的这些项目明细，其中包括在这——\n\n答：我相信我们收到了一份更详细的明细——但那是在远远晚于当时的时间。那时的一切都是通过审查、交谈、梅利莎和亚伦与某些人交谈，以及马特与某些人交谈完成的。所有工作都是通过电子邮件和口头方式进行。直到很晚之后，在文件提交之后很久，并且实际上是在我们提供我们收到的记录之后——即详细清单之后——我们才拿到详细电子表格；那时我们才发现，哦，月度经营报告有问题。这只是因为，您知道，编制这些文件的人不熟悉规则，不熟悉哪些内容必须显示——披露，哪些内容不应披露。我们尝试向他们提供指导，而他们只是犯了一个小错误。我们会在下个月改正。\n\n问：谢谢。您可以把那份文件放在一边。您记得曾收到 U.S. DOJ（美国司法部）某人的有关月度经营报告的询问吗？\n\n答：我想实际上是我先联系了他们，而我先联系他们是——而这就是——是——我不知道是否有人曾编制过月度经营报告，这里有人吗？因此，月度经营报告，截至12月31日或1月31日，是一份、一份——这两页（指示），即现在的第8页和第9页，而且可能还有一页——我原以为是五页，可能是四页。而我与两名专业人士一起在数个案件中提交这些月度经营报告，这件事已经让我三个月来一直非常烦恼，以至于我会——我——\n\n41（第158页－第161页）\n\nC. JALBERT（C. 贾尔伯特） C. JALBERT\n\n本来会——每月经营报告的填写方式，在第一页底部，如果您正在录入数据，它允许您使用“保存”功能，以便进行审阅；但在您点击一个写着将数据发送至 United States Trustees（美国受托人）网站的按钮之前，它始终保留水印。该网站会进行其应进行的操作；而当它进行该操作时，报告不断返回附加的六页和这些无意义的内容（示意）。因此，我实际上联系了 United States Trustees Office（美国受托人办公室），询问我们做错了什么。那时已是午夜，我们正试图提交这份文件。他说，不，所有人都遇到了同样的问题。我们刚刚最终弄清楚，这正是应当发生的情况。因此，我们当时开始与他沟通；随后，他看到该报告时，已有我们的电子邮件地址，而我们——他正在寻求对161的支持，我相信那是他所要求的内容。我手头没有该文件，或者即使有，我也没有——我不——但这是我的记忆；他联系我的原因是为了取得——取得该支持，并取得我认为是未来专业费用的应计额。\n\n问：我们之前谈过您在 Chapter 11（第11章）个人破产案件中的经验。结合您在这些案件中的经验，是否有——您是否有——您能否举出任何一个案件，其中债务人的惩罚性资产与所列负债之间存在如此巨大的差异？\n\n答：没有。在我的个人案件中，373 million dollars 的负债是我见过的最高数额。\n\nARONSSON 女士：我们没有更多问题了。\n\nAULET 先生：我没有问题。\n\nGOLDMAN 先生：我有几个后续问题。我只会花几个小时。\n\n证人：太好了。您介意我去拿一瓶苏格兰威士忌吗？\n\nGOLDMAN 先生：也给我拿一瓶。我是 Irve Goldman（厄夫·戈德曼）——\n\n录像员：请您把麦克风递给他，好吗？\n\n第162页 第164页\n\nC. JALBERT C. JALBERT\n\n问：您是否就每月经营报告以及其中各项目的进一步细节进行过电话沟通？\n\n答：不是电话。您那里有所有相关电子邮件。沟通非常——我参与得非常有限。我给他打电话，是就我的三个案件提出一个一般性问题：我正试图提交这些文件。他能够回答我的问题——我的主要问题。随后，他看到每月经营报告时说，嘿，我需要这个，而我们显然会安排提供。\n\n问：那么，是受托人的询问促使 Verdolino and Lowey（韦尔多利诺与洛伊）要求就我们已经审阅过的每月经营 Excel 表中所载项目提供更多细节和明细吗？\n\n答：不是。我们本来也想这样做。这只是——给了我们更多理由向他们提出，说，嘿，我们必须处理这个。这是我们无论如何都会做的事情。\n\nAULET 先生：可以。我能否暂时停止记录，以便我可以——\n\nHARBACH 先生：当然。\n\n录像员：现在时间是下午1:56，现停止记录。\n\n（随后，进行了非记录在案的讨论。）\n\n录像员：现在时间是下午1:58。现恢复记录。您可以继续。\n\nGOLDMAN 先生继续询问：\n\n问：下午好。我是代表债权人委员会的 Pullman and Comley（普尔曼与康利律师事务所）的 Irve Goldman。您提到您获得了破产重组专家认证。我的理解正确吗？\n\n答：顾问。\n\n问：顾问，多久了？\n\n答：嗯，实际的资格认定是在1999年取得的；但在1999年我获得该资格认定时，我必须累计超过 four thousand 小时的工作经验，并且当时已在该专业从业八年。因此，是30年前。\n\n第163页\n\nC. JALBERT\n\n问：在您受聘担任 Chapter 11 案件中的专业人士时，您通常会运用该专业知识吗？\n\n答：当然会运用其中的一部分，是的。\n\n问：您认为债务人的财务状况中哪些方面需要重组？\n\nAULET 先生：对问题形式提出异议。\n\n答：需要重组，我不理解您的问题。\n\n问：嗯，您是经认证的破产重组专家。您在 Chapter 11 案件中受聘时会运用该专业知识。债务人的财务状况中，您认为哪些方面需要重组？\n\n答：嗯，您知道——\n\nAULET 先生：对问题形式提出异议。\n\n问：您认为其需要重组吗？\n\n答：不，我不这么认为。\n\n第166页 第168页\n\nC. JALBERT C. JALBERT\n\n问：您不这么认为？\n\n答：绝对不认为。\n\n问：那么，您为什么认为他随后申请了 Chapter 11？\n\n答：嗯，债务人需要重组。我不认为——\n\n（随后，一部手机响起。）\n\n证人：哦，抱歉。那是提醒我在2:00做某件事的提醒，但我不记得我该做什么。只是确认一下，它稍后再次响起时不会——那会不会让您感到烦扰？债务人的重组，如果您指的是所提出的问题——在一个通常属于企业的 Chapter 11 案件中，如果存在真正的重组，则有许多事项需要考虑。您必须重组债务、有担保债务，也许是夹层债务、无担保债务，也许还要处理应付款项，各种各样的——但这里并非如此。\n\n证人：正如我所理解的，这名债务人已超过70岁。他甚至没有电子邮件地址。不知道如何使用电脑。不懂技术。他不可能亲自编制每月经营报告，而且几乎在每一个案件中，都会有一名会计师负责准备纳税申报表。会有一名会计师——协助编制每月经营报告。即使公司有财务总监，我们仍会在某些案件中介入，因此目前可能尚不存在重组。总有一天会有一项计划。我不知道我们将发挥什么作用，但如果我们需要——如果律师和债务人需要我们发挥作用，我们会这样做；但在那一天到来之前，在 Chapter 11 案件流程的通常过程中，仍有许多必要工作需要完成。\n\n第167页\n\nC. JALBERT\n\n问：您刚才描述的是会计方面的琐碎工作吗？\n\n答：我不同意。\n\n问：不，您不同意？\n\n答：编制 SOFA（财务状况说明书）和编制 MOR（每月经营报告），您认为那都是琐碎工作吗？\n\n问：好吧，我不与您争论这一点。这个案件中，您认为有哪些事项需要重组，如有的话？\n\nAULET 先生：对问题形式提出异议。\n\n答：是的，我不知道您想问什么。\n\n问：是否有任何资产需要重组？\n\n答：据我了解，唯一的资产是——我认为律师称之为诉讼资产之类的资产。\n\n问：那么，它们将如何被重组，或者如何成为重组的一部分？\n\nAULET 先生：对问题形式提出异议。\n\n答：您可能问错人了，但如果存在正在进行的诉讼，我认为会有和解谈判，可能会有调解，可能会有仲裁。有人会试图将这些资产变现为现金，以用于偿付债权人。我不知道我们是否会参与其中。\n\n第169页\n\nC. JALBERT\n\n答：这取决于律师希望我们发挥什么作用，以及债务人希望我们发挥什么作用。如果他们希望我们承担审查申请前付款的部分职责——这是我们在所办理的大多数案件中通常会做的事——我们会列出清单；在这里，该清单已经存在。我们可能会要求提供支持材料以进行确认，但这完全取决于负责办理该案件的团队。我们并不负责该案件。我们——我们——我认为我们是团队的重要成员，但我们并不是——该会计师事务所并不主导该案件。债务人及其律师主导该案件，这与每个案件的情况相同。\n\n问：您知道债务人的账簿和记录存放在哪里吗？\n\n答：不知道。\n\n问：您知道债务人是否有申请前账户吗？\n\n答：仅从律师处获知。\n\n问：会计师是谁？\n\n答：会计师？\n\n问：是的，我问您——\n\n第170页 第172页\n\nC. JALBERT C. JALBERT\n\n问：作为您的——受聘范围的一部分，有一项要点载明，您将提供协助——\n\n法庭记录员：抱歉，律师。我需要更清楚地听到您的声音。\n\n问：协助审查债务人的账簿和记录，以查找可能可撤销的交易，例如偏颇清偿和欺诈性转让请求权。您表示您没有审查债务人的任何账簿和记录，正确吗？\n\n答：截至目前，是的。\n\n问：您是否要求过任何账簿和记录？\n\n答：没有。\n\n问：您是否打算要求？\n\n答：取决于——\n\n答：哦，实际上，我要收回刚才的话。我看过实际的纳税申报表。每位申报表编制人都必须在其编制的纳税申报表上列明姓名。因此，至少有人编制了纳税申报表。至于他还做了什么，我不知道。\n\n问：好的，会计师的姓名是什么？\n\n答：我不记得。\n\n问：截至目前，纳税申报表是否已向本案任何一方提交？\n\n答：我想我们已经提交了，因为我们持有这些文件。它们应当是在一封电子邮件中发送来的。因此，我认为它们应当已就此被提交。我认为已经提交了，但它们是由——我推定是一名纽约或康涅狄格州会计师——编制的非常简单的纳税申报表。我不知道是谁。\n\n问：您并不是——您显然看过该文件，只是现在不记得那名会计师的姓名？\n\n答：我不——嗯，是的。我甚至不确定自己是否看过。我不知道。\n\n案号 22-50073 文件 440-24 提交日期 05/25/22 录入日期 05/26/22 15:30:37 第 46 页，共\n\nC. JALBERT\n问：如果在我们努力完成所有事项时，我们之所以使用那些材料，是因为我们需要其中的一些信息。\n答：我不知道。\n问：你在接受本案且未收取破产申请后预付聘金时，依据了哪些信息（如有）？\n答：我从业 35 年了。我不确定。我不记得曾经收取过破产申请后预付聘金，但我的律所与——\n（此时，一部手机响起。）\n证人：该死，对不起。现在已经关掉了。我们——我们是在 Massachusetts（马萨诸塞州）执业的从业人员，我们办理 Delaware（特拉华州）、New York（纽约州）、Connecticut（康涅狄格州）、Rhode Island（罗得岛州）、Massachusetts（马萨诸塞州）、New Hampshire（新罕布什尔州）、Vermont（佛蒙特州）、Maine（缅因州）的案件。我们在几乎所有这些州都代理 Chapter 7（第 7 章）受托人。我们可能代理并为 Rhode Island（罗得岛州）几乎每一位 Chapter 7（第 7 章）受托人、Massachusetts（马萨诸塞州）的每一位 Chapter 7（第 7 章）受托人、Maine（缅因州）的几位受托人以及 New Hampshire（新罕布什尔州）的几位受托人开展工作；我们在甚至不知道案件是否会有任何资金之前，先完成价值 50, 60, 70, 80 千美元工作的情况并不罕见。\n\n问：你是否曾与债务人交谈过？\n答：是。\n问：何时？\n答：星期三，在 341 听证会上，我作了自我介绍。\n问：据你所知，这是你与债务人交谈过的唯一一次吗？\n答：我不会说普通话，而他显然不会说英语。因此，我没有与他交谈过。或者是中文。我不确定是哪一种。抱歉。\n问：你没有收到破产申请后预付聘金，对吗？\n答：对。\n\n第 174 页 第 176 页\n\n问：你是否确信你的费用将会得到支付？\n答：我不知道自己是否确信。我只是希望如此。\n问：你认为你的费用将从何种来源获得支付？\n答：将来自破产财产。如果我们能获得支付，据我理解，将来自破产财产。我没有——我没有考虑过或就任何其他付款来源达成任何协议。\n问：你是指诉讼请求权或追回款项吗？\n答：我预计本案中唯一持有预付聘金的人是 Brown Rudnick（布朗·拉德尼克）。其他所有人——即债务人的专业人士或委员会的专业人士，即向法院提交申请并获法院准予聘用的专业人士——都将寻求取得资金。我们都将从同一个地方寻求支付。该来源将是什么，如果最终会有来源的话，\n\n答：这是一项我们作出的投资。现在，我没有对本案作出投资。无论我们产生了什么费用——我不知道具体是多少——我希望能够收回，但如果不能，那么我就会像过去很多、很多、很多次那样作出核销。\n问：再次说明，我认为你没有回答我的问题。\n答：哦，好吧——\n问：如果你仅仅依赖自己在破产案件委聘事项中的经验，并据此在没有破产申请前或破产申请后预付聘金的情况下接受本案，你的意思是这样吗——\n答：我不理解你的问题。\n问：你在没有破产申请前或破产申请后预付聘金的情况下接受本案时，依据了哪些信息（如有）？\nAULET 先生：对问题形式提出异议。\n\n45（第 174–177 页）\n\nC. JALBERT\n答：我与许多、许多律师合作，当律师打电话问我们是否有兴趣参与案件时，我就参与该案件。\n问：所以，你所依赖的是 Brown Rudnick（布朗·拉德尼克）要求你参与？\n答：是。\n问：仅此而已？\n答：是，之后就是破产程序。发生什么就是什么。\n问：你在决定——\n答：我认为——我认为我知道他资产有限或没有资产，并且我认为我知道他有许多正在进行的诉讼，但是——也许我是个傻瓜，但我只需要向另一个人负责，他让我经营自己的业务，就像他经营自己的业务一样；我的感觉是，当律师打电话说他们有一个案件时，我们就作出回应，因为如果我不回应，\n\nC. JALBERT\n问：你是否依赖任何程度上对 Golden Hill（戈尔登希尔）财务状况的了解？\nHARBACH 先生：Golden Spring（戈尔登斯普林）。\n问：Golden Spring（戈尔登斯普林）。\n答：我曾与来自——嗯，首先，Melissa Francis（梅丽莎·弗朗西斯）使用 Golden Spring（戈尔登斯普林）的电子邮件地址。她是债务人的律师。从一开始我就被告知这一点。唯一的其他联系人——\n问：她是债务人的律师，还是 Golden Spring（戈尔登斯普林）的律师？\n答：债务人的律师。\n问：Melissa——\n答：Francis（弗朗西斯）。\n问：但她有一个 Golden Spring（戈尔登斯普林）的电子邮件地址？\n答：对。她在他们提交给我的所有这些电子邮件中。\n问：据你的理解，她是债务人的律师——\n\n第 178 页 第 180 页\n\nC. JALBERT\n答：下次他可能会打电话给另一位会计师。因此，我没有做你认为正常人本应为保护自己收款而做的所有事情。\n问：你在任何程度上依赖 Golden Spring（戈尔登斯普林）的财务状况吗？\n答：没有。\n问：你在同意受聘参与本案之前，没有对 Golden Spring（戈尔登斯普林）进行任何尽职调查？\n答：我相当确定，在我同意参与本案时，我甚至不知道 Golden Spring（戈尔登斯普林）的存在。\n问：Lamp Capital（兰普资本）呢，你是否对 Lamp Capital（兰普资本）作过任何调查？\n答：没有。\n问：你是否曾询问这两个实体的财务状况如何——\n答：没有。\n问：——在参与之前？\n答：没有。\n问：在你同意接受该委聘之前，是否有人承诺 Golden Hill（戈尔登希尔）或 Lamp Capital（兰普资本）会向你支付费用？\n\nC. JALBERT\n答：我被她和 Brown Rudnick（布朗·拉德尼克）明确告知，她是债务人的律师，Aaron Mitchell（亚伦·米切尔）也是如此。Brown Rudnick（布朗·拉德尼克）也是如此。\n问：好的。据你所知，他们是否属于聘用日常业务专业人士的申请的一部分？\n答：我不知道他们是否将由破产财产支付费用。我不知道他们——他们——他们提交了什么支付费用的动议。我并不——我并不代理他们，也没有询问他们。\n问：那么回到你是否与 Golden Spring（戈尔登斯普林）有过任何沟通的问题——\n答：我的同事 Matt Flynn（马特·弗林）与 Golden Spring（戈尔登斯普林）的某人有过我认为一次或两次电话交谈。有若干电子邮件，我们在这里看过；而且，你知道，6, 7, 8, 9，随便多少，那个人没有被指明，但我没有与那个人交谈。我曾——我在电子邮件往来中，并且我只给那个人写过一封电子邮件，实际上在我写该电子邮件时是发给 Melissa（梅丽莎）和 Aaron（亚伦）的。\n\n46（第 178–181 页）\n\nC. JALBERT\n问：你知道为什么该人的姓名在证物中被遮盖吗？\n答：知道。\n问：为什么？\n答：因为你听到了 Golden Spring（戈尔登斯普林）的律师所说的。他们担心，鉴于围绕本案的问题，其雇员的安全。我对此一无所知。我只是按吩咐办事。我不会披露该姓名。\n问：据你理解，是应 Golden Spring（戈尔登斯普林）的律师要求遮盖该姓名的吗？\n答：嗯，我不知道是 Golden Spring（戈尔登斯普林）的律师还是 Golden Spring（戈尔登斯普林）本身。我不知道——我不知道是谁提出的。实际上，我想我直到前一天才知道——前一天，也许是星期三，我才得知——得知——得知这些文件被遮盖了。\n\nC. JALBERT\n答：其中三分之二是安保费用。\n问：为破产申请后生活费用提供资金的人或实体是 Golden Spring（戈尔登斯普林）吗？\n答：我不知道。这不是所问的问题之一，也没有人主动提供该信息。问题只说——该问题问的是，是否有第三方在破产申请后代表债务人付款。我们已尽我们所能回答该问题。我们会纠正仍然存在的一项错误，但据我所知，该问题没有问，他们也没有告诉我们，是谁在作出这些支付。\n问：而你没有问？\n答：没有。我不知道这会如何影响——这不在月度经营报告中，所以我认为这不关我的事，这大概是别人会告诉我的。\nGOLDMAN 先生：我没有进一步的问题。\nAULET 先生：我没有问题。\n录像员：我可以让今天的记录到此为止吗？\nGOLDMAN 先生：可以。\n录像员：现在是下午 2:18，停止记录，至此结束 Craig Jalbert（克雷格·贾尔伯特）今天所作的证言。\n（于是，于下午 2:18，对该证人的询问结束。）\n\n第 182 页 第 184 页\n\nC. JALBERT\n问：据你理解，债务人在破产申请前的所有生活费用均由 Golden Spring（戈尔登斯普林）支付吗？\n答：嗯，是由其他某人支付的。我不能明确地说是由 Golden Spring（戈尔登斯普林）支付的。\n问：那么，无论该人或实体——无论该人或实体是谁，所编制的各种附表中所列的破产申请后生活费用，是否与破产申请前所支付的费用一致？\n答：我们没有调查破产申请前付款的性质、付款金额或任何事项。因此，我没有任何——任何可供比较的信息。随着月份的推移，我们将形成该等信息，但我认为，个人 15 天费用的最终——最终数额大约是 28 或 29 千美元，持续 15 天。因此，将其乘以二，即每月 60 千美元，其中三分之二是安保费用。\n\n第 183 页 第 185 页\n\n47（第 182–185 页）\n\n证 明\n\n我特此证明，在首先依法宣誓如实作证后，我作出了上述证言。\n\n我进一步证明，前述笔录是我在此前所述时间和地点所作证言的真实、准确笔录。\n\n_________________________\nCRAIG JALBERT（克雷格·贾尔伯特）\n\n于 20___ 年 ________________ 的第 _____ 日在本人面前签署并宣誓。\n\n_________________________\n公证人\n\n声 明\n\n纽约州\n)\n: SS.:\n金斯县\n)\n\n本人 LENAYA LYNCH（莱纳娅·林奇），纽约州内的公证人，特此证明：\n\n上述所载接受询问的证人已依法宣誓，且该询问是该证人所作证言的真实记录。\n\n本人进一步证明，本人与本案任何当事人不存在血缘或婚姻关系，且本人对本案结果毫无利害关系。\n\n特此证明，本人于 2022 年 4 月 8 日在此签名。\n\n<%24350,Signature%>\n_________________________ LENAYA LYNCH（莱纳娅·林奇）\n\n第 186 页 第 188 页\n\n证 物\n\nJALBERT 证物\n\n证物编号 说明 页码\n\n证物 1 证言录取通知\n\n证物 2 电子邮件链\n\n证物 3 电子邮件链\n\n证物 4 债务人申请书\n\n证物 5 官方表格 106Sum\n\n证物 6 全球说明\n\n证物 7 电子邮件链\n\n证物 8 电子邮件链\n\n证物 9 电子邮件链\n\n证物 10 电子邮件链\n\n（证物由法庭记录员保管。）\n\n索 引\n\n询问人 页码\n\nARONSSON 女士\n\nHARBACH 先生\n\nARONSSON 女士\n\nHARBACH 先生\n\nARONSSON 女士\n\nGOLDMAN 先生\n\n[& - 373]\n\n& 86:10,22,24 132:20 134:13 161 24350 188:21\n\nદિદ\n1:15,18 2:3,12 103:13 115:4,4,8 135:13,17 140:18 26 120:3,12 0 119:21 124:25 162:21 183:23\n\n164:4 166:7,18 161,323\n\n132:23 28th 72:9 129:23\n\n32:16 167:5,18 169:24 133:5 133:12 134:3\n\n35:10 111 187:10 ી રિટે\n187:21 140:14 152:23\n140:8\n00001684 11:53 90:21 132:17\n第16 154:21 155:11\n\n147:17 2:18 34:22\n12 17\n119:19,21 159:10\n\n129:3 85:15 159:18 18\n48:22 127:22 29\n183:24\n\n6:9 75:21 131:25\n120 19\n131:3 2:00\n167:11\n\n2:18 120-1 131:25 19,488 125:6,15 2:18\n185:5,8\n2:14\n06601 132:6 17:5\n1979 3\n1 122b 125:3,14,19 1983\n17:8\n\n3:16 10:14,17 124\n6:8 1987\n17:10 3\n23:23 35:8,12\n17:10 23:22 72:10 129\n187:11 1999\n165:24,24 96:25 97:4,8,13,24\n97:9 113:14.18 12:22 90:25 1:22\n139:21 115:13 116:21\n114:14 118:3 19:8 42:12\n13 1:28\n140:4 144:12 187:7\n132:21 151:14 55:14 103:14 1:56\n165:8 3,850 96:5\n155:17 157:6 126:5 146:19 1:58\n165:12 30\n7:5,19 11:2,22\n187:5 152:7 153:14 94:19,22 95:8\n1 a 107:6 144:4,6,14\n1 b\n95:11 145:11 146:4,11\n154:11\n133:25 147:10\n10 13,611 152:8 166:4\n147:15 159:19,23 153:15,20 2 第30\n2:4\n187:5,14 131\n187:12 2\n23:22 32:14,18 17:10 72:10\n\n100 2:18 142:15,18 187:13\n139 33:2,4 41:6 97:13 74:24 77:7 121:16\n143:8 187:19 14\n19:8 98:7 146:7 105:21 142:14 155:17,18 161:18\n1:19 2:5,10\n10036 159:18 148:3 152:8 187:6 161:18\n第100\n44:7 147\n187:14 154:13\n2.5 32\n187:6\n6:9\n101 15\n77:6 89:10 20\n45:8 186:19 341\n16:17,22 45:13\n\n187:20 97:25 145:4 79:18\n2019 45:14,17 46:14,15\n106a 94:21 2020\n79:19 46:19,24 47:8,12\n106sum 93:14 183:22,24\n187:20\n153 2021\n127:24 47:13,18 51:15\n94:2 187:9 154\n187:21 1:10 3-5\n2022 69:5 116:2 123:15\n109 132:22 135:18 125:4 159:9,10 123:18 126:13\n140:17 第15 63:14 72:9\n125:4 129:23 188:19 127:10,18 174:15\n109,827\n133:7 133:11 134:3 45:8 49:9 84:9\n21 342\n16:16\n109,827.12 132:13 92:21 107:14 17:13 176:6\n\n10:17 1:11 3:4 140:14 152:23\n154:21 155:11 22\n45:0 187:7\n10:24\n11:15,19 22-50073\n1:6 3:22 36 95:13 96:2,4,8\n11 1:5 21:2,4 1 રેતેન્ત્વે 第22 3:4 96:16\n32:11 55:3 70:3\n74:19 81:6,11 16\n96:18 105:18\n126:5 23\n97:8 373\n113:19 164:12\n\n[4 - 顾问]\n\n4 95:17,19,24\n61 રતੋ\n187:9 172:24 173:9,19\n\n47:24 48:3 91:4\nব 62\n95:15,16,17 2 173:23 179:2\n96:9,12,17 97:13 39:10\n6:49 1:11 3:4\n上午 会计师 21:5\n107:14 108:8 108:8 130:23\n6e 11:15,19 90:21 21:6,7,8\n113:13 117:4 7 Aaron（亚伦）25:17,19,25 会计 22:21\n119:4 130:23 1:18 2:4,9 81:6\n7 26:10 31:4,7 32:9 63:21 168:17\n144:20 187:8 86:25 95:18 56:18 57:3 59:3,4 170:2 172:13\n7:18 138:18\n40 103:12 119:16,21 59:10,18 99:2,7 账户 69:21,22\n142:16 128:24 129:11 102:11 103:17 应计 70:20\n\n159:15,16 133:16 135:14 104:12,16 105:3 156:4,9,17,19\n138:16\n43,655.44. 136:18 141:17 105:13 106:7 163:2\n\n72:11 142:16 144:14 109:24 110:18 应计项目\n156:25\n\n187:8 176:18,20,22 112:15 124:2 69:2\n应计\n5 181:22 187:11 129:18 135:23 已应计 78:23,25\n6:19 7:16 169:2\n70 139:8 143:14 79:6\nട്\n93:12,15 108:8 176:25 156:3 157:15 10:6\n准确\n117:4 130:23 7006\n2:14 160:16 181:4 136:11,12\n187:9.19 100:20 111:6\n77 182:3 10:2.9\n准确地\n\n6:19 7:14,18 78\n93:19 能力 9:25 10:5 136:24\n118:13 141:9,10 8 能够 53:7 78:6 习惯于 53:9\n141:14 142:7,8,9\n142:12 144:13 79:11 136:13 19:15\n行为\n145:11 176:25 1:10 119:21\n8 138:3 144:25 4:8 188:15\n行动\n\n21:3 126:6 120:3 131:16,21 163:11 活动 63:22\n已具备小学、村委会办公楼、安甘瓦迪幼儿中心及乳制品厂等设施。该村的小学、村委会办公楼、安甘瓦迪幼儿中心及乳制品厂等设施已具备。该村的小学、村\n75:13,17 76:2 134:7 135:11,18\n149:25 150:9 绝对地 82:6 80:12\n75:5\n505b 159:7 161:19,20 167:3 180:3 实际\n109:17\n第50\n44:6 181:22 187:12 丰富 132:20 137:7 165:23\n140:17\n51.495.67 7:16 176:25\n80 142:21 173:3\n53 122:11 83\n17:9 接受\n102:23 增加\n85:21 140:16\n155:25\n94:22 95:23\nરેરે 2:13\n850 115:23\n访问 增加\n额外的 163:18\n\n95:17,19 87\n17:10 119:6 124:16\n95:24 96:2\nરજ 3:5 127:24\n第8 意外地 125:13 地址 6:6,7,8\n159:5 188:19 账户 37:25 169:4 180:10,19\n地址 162:20\n6 38:24 52:15 63:19 管理 4:6\n6 7:5 11:2,8,21,22 9 64:17 65:3 66:19 行政的\n97:24 98:7 111:4 9\n119:21 139:24 72:6991:6,8 92:11 77:17 78:7,10\n111:8 117:5 140:7 146:20 92:16 147:2 81:8\n119:16,18,21 150:10 159:15 172:20 建议 22:20\n181:22 187:10 161:20 181:22 会计学 17:8 53:261:11\n6:19 7:14 75:11\n60 187:13 会计师 18:16 顾问 17:24 18:7\n75:19 176:25 48:10 82:17\n90 70:22 80:6 168:4 21:5,6 34:7 36:23\n183:25 83:22 92:23 169:9,10 172:23\n[顾问 - Aronsson（阿伦松）]\n\n37:7 39:8 40:20 分配 145:25 121:17 122:12 适用的\n107:11\n\n41:20 43:2 48:9 允许 12:20 38:23 130:2 148:21,23 申请 48:2,7\n48:21 49:5 70:22 65:2 87:11 151:18 163:11 48:18 49:2 175:21\n165:21,22 168:4 允许 80:12 178:20 181:7 187:8\n顾问 62:4,5 81:20 答复 34:20 适用 53:17,22\n事务 14:6 55:20 允许 82:15,17 148:25 149:4 103:22\n111:18 112:5 162:4 175:22 177:13 184:12 118:2\n适用\n影响 184:19 修订\n89:7 125:3 8:5,23\n答复 任命 22:13\n宣誓书 48:25 修订的 125:19 130:20 感谢 35:4\n49:7 修正案 60:7 预期 47:16 方式 22:20\n关联的 42:3 修正案 50:19 52:9 54:16 适当的 73:14\n4:13\n关联关系 55:21 112:6 55:6 59:25 61:19 113:8 114:7 153:9\n下午\n165:16 金额 13:9 61:21 63:25 67:16 批准 70:16\n代理人 90:2 91:7,20 81:22 96:5 118:12 76:4,24 79:21 批准 62:10\n91:21,24 133:8.9 134:17 106:15 157:13,17 64:22\n153:12 166:4\n以前 137:25 138:12 预期的 60:5 四月 1:10 3:4,5\n同意 3:14 59:12 159:11,15 183:17 60:11 62:9 68:15 137:22 159:5\n91:696:16 100:22 金额 51:22 预期 78:16 188:19\n107:13,17 132:19 134:23 任何人 83:24 仲裁\n171:4\n同意的 143:8 138:4,9 156:14 145:16 12:11 22:12\n地区\n179:12 分析 68:6 83:4 不再\n116:9 22:21\n同意 179:9,25 84:3 87:19 89:18 142:11 164:15 19:4\n领域\n协议 55:13 92:25 95:2 96:19 161:15\n任何人的 170:8\n辩论\n61:8 67:25 78:6 105:9 107:20 41:14\n任何时候 论点 117:21\n91:22 127:23,25 115:18 168:10 69:16\n无论如何 144:6\n175:13 168:14\n已分析 无论如何的 70:8 Aronsson（阿伦松）2:5 4:18\n协议\n128:8 分析\n80:18 87:6 163:23 164:2 4:18 6:2,12 7:4,13\n128:16,18 82:4 公寓 101:6,9 10:12 11:12 12:9\n继续 40:8 122:20 Andersen（安德森）17:9 102:6 114:17 26:20,25 27:13\n97:15\n飞机 167:15\n使恼怒 115:2,7 146:21 29:18 32:11 34:21\n119:5 8:20 9:11\n答复 150:4 35:6 47:22 48:5\n活着 114:5 9:19,21 24:21 道歉 35:2 83:11 88:13 90:18\n指控 40:24 26:22,24 27:12 56:22 167:9 93:10,1797:6\n被指控的 81:5 156:7 28:12 29:11,11,13 显然 28:19 99:22 103:5,6\n83:18\n指称 29:17 36:11 38:17 174:21 111:2 128:22\n联盟 2:3 4:20 53:16,21 54:12 出现\n100:20 129:7 130:5 131:2\n6:13 10:23 83:20 88:16 出庭 4:16 131:5,9,23 139:18\n已分配 141:16 101:20 104:18 出庭情况\n4:12 146:6 147:13\n分配\n117:25 105:16 113:17 适用性 154:17 164:14\n145:11\n分配 116:8,21 118:2 148:6,15 187:19,20,21\n152:3 119:6 120:5\n\n[安排 - 返回]\n\n安排\n163:15 164:9 170:15,17 23:9 28:8 182:10 164:16 165:3\n\n安排 170:19 171:5 律师 2:3,9,13 166:12,22 170:12\n54:20 178:17,17 14:16 15:6,16 170:22 177:25\n到达\n136:8 指定 74:24 25:8 32:3 40:21 184:24\n17:9\nArthur（阿瑟） 协助 52:18 86:17 46:23 47:6 98:9 撰写 26:13\n阐明 143:22 协助 45:11 98:21,24 99:6,14 27:9\n144:2,15\n归因于 55:18 61:9 73:16 104:24 106:20 主管机关 75:11\n归因于\n118:17 80:17 82:8 84:23 109:23 142:3 授权 48:7\n141:25 149:24 85:18 86:6 88:21 147:3 178:3,3 48:19 49:3\n归因于\n120:22 112:3171:12,15 归属 138:4 获授权 4:6\n121:7 协助 15:19 可听见的\n8:24 汽车\n归因于 142:22 51:9,12 109:14 音频\n3:12,12 115:16,16\nAsia（亚洲）2:3 4:20 6:14 112:10,11 113:3 审计 75:13,18,20 可获得的 135:2\n10:23 141:4 审计 22:21 137:16 160:22\n撇开 15:22 47:5 66:20\n关联的 149:22\n任何事 避免\n69:16\n67:7 83:17 161:9 117:2 八月 17:10 可避免的 82:9\n询问\n36:8 47:19 107:9\n协会 Aulet（奥莱特）2:10 5:3,3,12 83:2 84:13 171:17\n53:23 56:15,21,22 9:6 92:20\n假定 9:17 12:4,6,24 知悉 25:17 30:19\n64:20 110:7 92:24 173:18 13:6 24:20 26:16 88:6 90:8,10\n151:21 152:19 假定的 150:13 26:23 27:11,13,16 114:24\n172:25 178:6 153:15 154:3 28:7 29:19 34:10 糟糕 47:11\n询问 13:17,19,20 假定 28:15 37:16 39:5 46:20 168:23,24\n34:14 67:18 98:22 50:23 72:13 57:22 58:18 61:4 非常\n88:4\n101:2,18,21 102:2 118:21 64:14 66:13 77:4 ૪૨નત\n一会儿\n105:15 148:12,17 假设 78:21 79:22 83:7 b\n149:12 151:4,5 143:10 83:13 84:25 85:8 2:65:21 6:5 7:5\nb\n153:5 156:11,12 附上\n69:14 88:3,8,16 91:9 11:2,22 75:13,17\n156:13 162:22 附上的 79:16 92:2 93:5 95:9 76:2 94:17,20,21\n170:23 181:14 168:18 96:10 97:2 98:15 94:23 95:12 96:13\n询问 108:11,17,18 附件 129:9 99:23 101:17 187:2\n113:14 115:13 129:21 130:8 102:8 103:24 婴儿\n19:25\n120:4 121:16 140:11 104:13 106:18 照看婴儿 19:10\n122:11 151:14 尝试\n120:24 108:21 111:22 学士 17:7\n方面\n166:9 出席 45:13 112:22 113:24 返回 7:18 11:19\n同意 37:9 出席 45:14,16 118:4 122:18 13:20 27:6 29:24\n评估 101:14 47:11 126:3 127:7 129:4 34:3 41:5 49:13\n153:7\n评估 出席\n4:11 129:25 130:16 55:12 69:25 71:16\n资产\n78:3 46:14 131:6,11 132:11 82:16 90:25 91:4\n88:2 94:2\n资产 注意\n105:20 133:18 141:18 95:17 103:7\n104:7 111:16 律师 2:17 4:17 148:20 149:7 111:23 112:13\n\n120:23 128:12 6:12 9:18 13:5 152:11 157:20 114:4 127:11\n[返回 - 要点]\n\n131:7 140:4 159:7 海滩\n122:14 119:8 121:2 1:3\nBridgeport（布里奇波特）\n\n159:21 162:10 有关 76:9,9 大的 34:4,15,16 2:14 3:21\n165:12 167:14 32:15 140:8\n承担 35:20 52:23 简报 90:22\n173:2 181:15 42:18\n野兽 最大的 19:4 14:21\n简要地\n背景 17:2 美丽的\n164:20 账单 45:19 72:12,23 65:24 128:5\n153:6 159:21,22 4:16\n开始 73:6 163:24\n带来\n余额 69:20 180:12 已计费 67:13,14,16 广泛的\n7:21 22:9\n银行 37:25 52:15 代表 12:23 21:7 账单 19:14 55:3 广泛地 109:5\n64:21,24 65:6 21:8 38:21 108:11 72:3 122:4 146:24 115:13 132:8\n69:18 91:6,16 108:15 117:6 活页夹 69:14 提出 40:3,20\n158:7 118:14,23 130:24 Birnbaum（伯恩鲍姆）2:17 167:17 168:3,19\n91:18\n银行的 132:17 133:12 14:20 17:2\n一点 Brown（布朗）2:8 5:4\n破产 144:10 145:15 21:25 24:3 46:17 15:21 23:10,16\n164:5 152:23 155:17 139:16 24:6,8,18 25:8\n破产 1:2 184:11 每两周 66:25 26:5,6,10 30:9\n3:20 20:11,22 要求\n182:16 血液 188:15 31:20 32:3 38:10\n21:13,24 22:6,11 相信 24:4 45:2,5 131:13\n蓝色 38:12 39:2,16\n32:25 38:15 39:19 50:18 72:14 99:19 簿记员 43:23 49:24 56:13\n39:22 44:6,7,7 100:7 144:21 52:16 53:14,18,19 57:4 58:25 59:6\n51:2 64:25 74:13 160:12 162:21 53:20,25 66:19 59:10,17 64:20\n75:4 77:15,24 167:4 175:7 账簿 82:8 84:12 83:18 98:25 99:6\n80:4,13 81:2,23 相信 27:19 84:14,18 92:18 102:11,17 103:18\n82:15 83:23 90:3 102:23\n属于 171:16,20 172:17 103:18 104:10,16\n115:2 168:7,22 119:23 160:7 Boston（波士顿）17:6,6 104:17 105:7,12\n177:17 178:11 属于 101:15 18:16 106:6 109:24\n基础 59:9 102:6 103:14 瓶子 34:25 42:8 112:14 123:25\n基于 27:16,21 属于 104:8 164:21 126:7,14 139:7\n28:23 63:5 72:25 Ben（本） 13:5 14:16,21 底部 49:11 156:2 157:15\n87:14 158:5 159:2 24:5 105:19 132:9 175:17 178:7\n基本的\n129:16 受益人 145:19 162:3 181:3,5\n基本上 37:9 121:25 购买 101:23 桶 19:3\n39:11 155:13 利益 124:3 117:18 21:19 155:14\n基础 37:14,21 受益 149:18 方框 2:14 预算 61:10,23\n66:25 69:7,8 最佳 13:2 28:9 52:4 脑\n93:8 61:24 62:2\n73:10 80:11 81:7 56:10 60:9,14 中断 9:9,12 85:9 预算编制 42:10\n81:8,8 90:7 137:2 145:20 85:15 139:19 63:16 86:15\n123:12 143:9,23 184:13 细目 预算 42:13,13\n145:9 更好 86:23 160:10 建造 78:2\nBates（贝茨）32:15 35:9 103:25 171:14 细目 建筑物 113:16\n129:2 140:8 超出 14:13 163:19 要点 55:17 61:7\n147:17 38:18 53:13 116:7 92:19 112:3\n\n[要点 - 某些]\n\n114:16 171:10 96:1 97:1 98:1 可调用的\n144:5 175:17 176:5\n\n业务 6:7 22:10 99:1 100:1 101:1 称为 5:21 20:18 177:3,6,18,23\n41:21,24,25 42:8 102:1 103:1 104:1 41:8\n89:22 178:5,5,23 179:10\n42:11,22 43:3 105:1 106:1 107:1 呼叫 145:7 179:13 182:12\n167:19 178:21,22 108:1 109:1 110:1 呼叫 25:11,15 案件 21:2,4 40:16\n184:20 111:1 112:1 113:1 58:24 93:6 143:15 41:25 64:10 90:5\n企业 19:5 114:1 115:1 116:1 178:23,25 181:19 92:8 161:24\n162:7\n按钮 117:1 118:1 119:1 摄像头\n8:11 163:10 164:11\n117:23\n购买 120:1 121:1 122:1 已取消 158:7 166:7,18 169:14\nC 123:1 124:1 125:1 能力 18:2 172:6 176:14\n126:1 127:1 128:1 资本 177:17\n2:2 3:1 4:1 5:1,21\nC\n6:17:18:19:1 129:1 130:1 131:1 179:14,15,25 36:14 37:10\n现金\n132:1 133:1 134:1 116:3,17 117:9\n汽车 37:19 42:12,13\n10:1 11:1 12:1\n13:1 14:1 15:1 135:1 136:1,7 67:679:4\n关心 61:10 62:12,13,23\n137:1 138:1 139:1 职业生涯 47:12 63:15,15,22 69:9,9\n16:1 17:1 18:1\n19:1 20:1 21:1 140:1 141:1 142:1 97:14 117:19\n汽车 69:21 78:18 79:2\n143:1 144:1 145:1 1:6 3:22 6:17\n案件 79:3 86:18 87:13\n22:1 23:1 24:1 146:1 147:1 148:1 15:24 33:21 41:19 121:19,22,24\n25:1 26:1 27:1 149:1 150:1 151:1 41:22,23,24 42:19 152:21 157:5,10\n28:1 29:1 30:1\n31:1 32:1 33:1 152:1 153:1 154:1 43:3,4 44:3,13,14 171:6\n34:1 35:1 36:1 155:1 156:1 157:1 48:10 49:15 50:22 抓住 88:25 89:2\n37:1 38:1 39:1 158:1 159:1 160:1 50:23 51:2,5,20 89:14,15 156:16\n40:1 41:1 42:1 161:1 162:1 163:1 52:10 54:17 55:8 类别 7:21\n43:1 44:1 45:1 164:1 165:1 166:1 55:11,16 56:10 118:24 136:2,23\n46:1 47:1 48:1 167:1 168:1 169:1 59:7 60:9,14 137:25\n49:1 50:1 51:1 170:1 171:1 172:1 61:22 62:9,19 分类\n52:1 53:1 54:1 173:1 174:1 175:1 64:2 66:5 67:4,17 137:9\n55:1 56:1 57:1 176:1 177:1 178:1 68:12,21 69:2 已分类\n58:1 59:1 60:1 179:1 180:1 181:1 70:4,7,9,11 71:5,6 155:24\n61:1 62:1 63:1 182:1 183:1 184:1 71:19 73:11,25 类别\n138:4\n64:1 65:1 66:1 185:1 186:2 188:2 74:2,7,11,19 75:9 猫 89:12\n67:1 68:1 69:1 188:2 75:14,22 76:22 谨慎 46:21 83:7\n70:1 71:1 72:1 计算 69:10 77:21 78:5,25 132:20 142:21\n73:174:1,9,10 计算 151:3 79:5 81:6 82:24 但书 89:3\n75:1 76:1 77:1 日历 72:7 84:7 86:4,25 90:6 已抄送 26:12 27:10\n78:1 79:1 80:1 19:10 31:18\n呼叫 93:20 107:24 单元\n3:10 167:8\n81:1 82:1 83:1 45:18 79:11 102:4 111:5 131:24 手机 176:10\n84:1 85:1 86:1 104:25 163:4,7,9 164:7 167:18,25 蜂窝式 3:8\n87:1 88:1 89:1 166:5,16 170:18 169:8,24 170:9 87:18\n分\n90:1 91:1 92:1 178:3 172:10,10,13,15 某些 40:17 94:3\n93:1 94:1,17 95:1 172:15 173:12 113:22 174:6\n\n[当然 - 同意]\n\n当然\n22:3 158:10 客户\n18:25 19:13 70:23 156:6 157:3\n\n62:20 72:20 84:3 已核对\n64:24 接近\n70:5 165:18 175:20\n91:11 102:14 141:5 结案\n75:15 共同\n158:25\n106:19 109:8 支票\n66:20 衣服\n103:12 沟通\n26:9\n112:10 124:7 中文\n174:22 俱乐部\n122:13 30:11 57:11 99:4\n140:25 166:8 选择\n76:6 代码\n75:4 80:13,14 99:5\n证明\n17:20 中央情报局\n18:13 82:15 已沟通\n17:23 18:9 CIRA\n18:7,14,15 Cohn（科恩）\n2:17 58:16 98:24\n证明文件 传阅\n32:4,8 附带担保\n42:14 沟通\n18:12 已传阅\n88:7 同事\n45:5,15 30:13\n经证明\n17:23 情形 100:25 129:20 正在沟通\n18:4,6 165:19 15:25 33:13 60:6 146:14 181:18 104:19\n166:15 73:14 114:8 同事\n13:7 通信\n证明\n186:4,8 引用\n164:7 30:18 31:24 65:14,19 180:4\n188:8,13 公民\n65:6 收集\n13:13 177:9 181:16\n链条\n32:17 35:11 城市\n58:8 146:22 学院\n17:6,6 公司\n89:21\n38:6 103:21 104:9 民事\n11:2 18:16 169:13\n129:10 131:15 主张\n52:20 80:19 栏\n136:7 比较\n139:23 147:9 80:24 81:3,5,16,21 合并\n72:7 183:19\n151:14 187:6,7,11 168:13,16 来\n50:23 53:14 比较\n110:6\n187:12,13,14 声称\n125:5 54:21 71:16 74:18 相比\n110:6\n变更\n146:11 主张\n52:24 54:8 74:20 169:14 完整\n69:18\n已变更\n139:4 81:7,10,12,25 82:5 172:6 173:14 完全\n74:5\n146:4 82:11,18 88:2 175:9,11 108:3 168:2\n变更\n43:24 90:2 168:10,14 到来\n19:15 合规\n42:24\n44:10 171:18 175:15 100:23 118:8 复杂\n43:4\n正在变更\n139:3 澄清\n96:15 167:14 52:23\n144:22 153:8 97:3 舒适\n176:4 复合\n139:2\n章节\n1:5 21:2,3 清晰\n119:20 到来\n34:25 全面\n55:3 70:3 74:19 清洁\n145:5,15 62:23 78:18 142:5 89:6\n81:6,6,11 86:10,22 清楚\n24:12 28:18 162:10 计算机\n169:5\n86:24,25 115:3,4,8 39:14 98:10 Comley（科姆利）\n2:12 5:7 关于\n12:21\n164:4 166:7,18 101:21 165:17 关切\n142:25\n167:5,18 169:23 明确地\n56:18 79:2 评论\n36:21,21 144:11\n176:17,20,22 141:3 37:8,8,9 已得出结论\n185:10\n指控\n160:5 文书工作\n55:5,7 评论\n112:25 得出结论\n185:6\n图表\n136:18 客户\n4:23 5:2 商业\n70:7 结论\n28:20\n137:14 153:3 30:8 34:5,6 35:21 委员会\n157:9 同意\n39:11\n核对\n73:3 110:18 36:23 37:6 38:3 委员会\n2:13 同意\n37:12\n134:23 138:8 39:8 5:8 20:19 21:4,5 38:4\n152:21 158:7,10 62:3 66:23 70:21\n\n[条件 - 涵盖]\n\n条件\n9:25 119:18 121:11 控制人\n169:13 43:14 62:3,4\n\n公寓\n107:10 124:5 125:23 谈话\n8:17 70:21 97:12,18,20\n协商\n158:10,25 128:11 134:21 谈话\n3:8 98:12,14 99:19\n有信心\n175:3,5 135:20 154:19 27:17 44:5 46:22 100:17 124:8\n确认\n65:2 155:2 157:18 47:6 102:15,16 135:22 136:5\n86:10,21 114:4 保守的 已转换\n70:12 141:3 158:11\n136:11 158:24 143:25 144:9 副本\n69:18 169:19 171:14\n172:8 145:21 副本\n8:14 94:22 172:2,14 180:11\n确认 考虑\n157:22 100:21 158:7 180:14,24 181:4\n20:17 167:20 版权\n120:4,6 182:19\n已确认\n70:12 考虑 120:14,17 律师的\n182:16\n115:5 143:14 141:22 公司\n74:10 罪名项\n118:15\n154:4 一致\n183:13 公司\n74:7 国家\n42:6\n冲突\n24:12 选区 法人\n74:7 国家\n42:22\n混乱\n69:17 21:11,13 74:9,10 75:23 县\n188:4\n国会\n19:18 咨询\n98:17 正确\n58:19 夫妇\n60:14 92:7\n推测\n122:19 126:2 142:3 62:17 63:10 72:13 99:21 110:13\nConnecticut（康涅狄格州）\n1:2 已咨询\n64:21 76:23 94:25 95:25 147:20 164:18\n2:14,18 3:21 17:5 138:18,18 97:23 102:25 176:23,23\n76:13,14,19 咨询\n88:21 107:25 108:25 过程\n30:21\n113:20 148:5,14 联系\n25:3 30:19 109:2 114:12 52:19 56:16 62:8\n149:17 173:19 180:13 121:12 134:8,19 70:24 156:7,8\n176:15 已联系\n23:6,8 149:15 152:20 169:22 181:7\n联系\n11:5 联系人\n25:4 153:21 156:19 课程\n17:15\n15:6 24:19 33:21 所载\n59:22 171:20 174:25 法院\n1:2 3:20 4:4\n34:8 36:4,9,25 71:14 107:21 175:2 180:21 5:10,19 6:15,25\n39:2,18 43:2,25 136:24 163:19 186:9 8:11 10:13 13:10\n46:3,10,18 50:14 主张\n28:3 已更正\n134:4 32:12 35:6 40:12\n50:25 51:6,20 内容\n101:8 134:12 45:3 47:22 55:2\n57:16 60:2 61:15 有争议的\n6:23 正确地\n148:22 62:10 78:9 87:12\n61:19 63:9 64:12 背景\n20:12 22:6 149:4 93:10 101:10\n66:11 68:15 73:19 继续\n3:13 74:8 费用\n117:2,25 111:2 128:22\n76:25 78:17 80:21 74:16 130:6 118:10,13,18 131:19 147:13\n83:5,19 84:14,19 继续\n16:16 141:25 142:6,22 171:13 175:21,22\n84:23 85:21 86:2 103:4 153:10 142:23 144:3 187:15\n87:20 88:15 89:19 154:16 145:3 涵盖\n16:25 107:3\n92:15 96:20 97:11 继续\n68:21 昂贵的\n89:6 128:13\n97:16 98:6,22 150:2,24 费用\n144:4 已涵盖\n13:11\n103:8 104:7 106:3 持续\n17:17 律师\n4:10 5:4,7 76:20 83:14 85:19\n107:23 109:11 137:20 9:12,21 13:6,15 89:8 103:9 119:17\n110:11 112:21 25:21,24 30:3 154:18\n\n[CPE - 描述]\n\n17:15,16\nCPE 147:11 120:22 121:7 扣除 79:21\n\nCraig（克雷格） 1:14 3:17 6:5 日期为 127:24 122:8,17 124:18 延期 78:3\n48:25 151:4 185:7 女儿 141:23 125:3,5,12,18 延期\n1 રેરને te\n186:15 143:2 126:23 130:25 82:19\n定义\n161:25\n疯狂 David（大卫） 2:6 4:21 132:17 133:13 定义 72:5\n创建\n72:23 157:6 100:4 103:9 141:5 142:5,21,23 101:5\n86:13\n已创建 日 39:9 44:24 143:5,12,15 144:3 17:7 18:16\n程度\n133:22 45:14,16 46:24 145:18 147:2 45:13 179:5\n141:19,20\n创建者 47:8 51:13,14,15 148:13 150:14,18 学位 18:19\n债权人\n42:15 52:4,4 63:16 152:24 155:15 Delaware（特拉华州）\n176:14\n47:14 81:5,13,16 132:18 155:17 156:6,23 167:6 14:19\n延迟\n债权人的 2:13 5:8 169:21 182:22,23 168:5,25 169:19 部门 19:22\n165:17 185:2 186:19 171:16 172:2,14 19:22 20:7 22:2\n债权人 20:19,19 188:19 172:19 174:12,19 64:23\n21:9 67:2 86:16 14:25 72:11\n天 178:14 180:11,14 取决于 52:11\n86:23 171:6 75:12,19,21 82:17 180:16,24 181:4 视情况而定 42:8\n52:7\n危机 82:21 83:22 92:23 183:3 184:11 51:23 78:24 79:4\n138:8\n交叉 145:4 183:22,24 债务人的 38:23 158:19\n交叉核对 截止日期 81:10,13 47:25 48:18 49:2 取决于 78:18\n136:22 交易\n80:6 58:9,11,13 62:4,18 168:12 171:25\n累计 69:7 167:22,23,24\n债务 63:4 74:20 79:8 描绘 136:24\n134:17,18 债务人 1:7 5:5 79:20 87:15,25 证言记录 1:14\n好奇\n88:14 16:9,13,15,20,23 106:15 108:10,19 3:12,17,23 6:22,25\n88:17\n当前 20:11 21:5,6 108:22 111:16 7:6 10:16,24\n118:20 25:16,22 36:15 123:20 141:23 11:22 13:4,21\n目前 18:21 37:11,20,25 38:3,9 144:10 164:9 14:23 15:7,17\n88:7 122:9 134:16 38:22 39:15 42:16 166:9,19 167:15 16:5,10,11 27:25\n171:21 45:13 52:14,25 171:20 172:16 28:20 41:12 45:23\n周期\n155:6,10 54:19,25 57:10,10 175:19 187:8 49:21 137:20\nD 57:12 58:16 62:15 20:18 42:4\n债务人 187:5\n81:14 109:22\nte 70:22,22 76:6,8,12 48:6 证言记录 40:14\n128:3 186:2 76:21 77:3 78:19 十二月 74:24 存款\n42:9\n187:17 79:23,25 80:4 77:7 161:18 描述 46:17\n数据\n162:5,7 82:8 84:12,14 决定\n103:10 58:20 155:8\n1:10,16 10:18\n日期 88:23 94:4 101:8 决定 37:12 已描述 70:14\n32:19 35:13 44:20 101:11,16 108:16 39:12 87:14 103:21 104:10\n48:4 67:19,20 111:18 113:18 102:13 141:4 128:5 136:2\n71:4 75:12 86:3 114:3 115:15,21 声明 62:19 142:10 169:25\n87:20 93:15 111:9 116:5,6,10,12 已声明 40:18 描述\n114:7\n129:12 131:17 117:7 118:5,14,16 可扣除的\n78:2 138:11 187:4\n137:15 139:25 118:24 120:15,16 79:2,7\n\n[描述 - 到期]\n\n描述 70:16,25 91:6,8 106:10,21 126:11 109:7,12 129:5,8\n\n136:10 92:11,15 139:13 143:13 182:25\n指定\n12:2,7 直接\n29:10,16 155:22 165:10 狗\n103:13\n指定 105:20 130:2 讨论\n43:13 狗\n89:12\n165:23,25 指示\n28:10 43:15 106:5 正在做\n7:18 22:18\n细节\n145:8 88:23 182:3 113:11 137:21 51:8 60:2 61:19\n160:19,23 直接地\n104:15 已驳回\n70:12 61:21 78:17 88:17\n详细的\n27:15 143:11 差异\n164:8 91:16 157:17\n160:10,13 主管\n51:4,4 已显示\n161:4 162:13 176:6\n细节\n135:24 不同意\n81:17,19 争议\n28:3 29:19 182:13\n163:6,18 170:3,4 29:20 130:6 DOJ\n161:10\n确定 已支付\n155:16 不同的\n74:5,14 美元\n154:14\n38:5 39:3,12 支付\n62:9 分配\n136:8 美元\n96:5\n87:17 101:10 72:5 117:17 136:14 138:13 125:15 126:8\n137:5 支付款项 分配款项 132:21,22 133:23\n确定\n87:13 52:17 54:4,15,16 139:6 133:24 146:20\n156:3 54:24 63:16,20 地区\n1:2 3:20 154:12 159:16,16\n已确定\n72:25 67:2 68:22 73:2 已划分\n141:13 159:18 164:12\n确定 77:14 86:19 91:14 部门\n1:3 3:21 177:2 183:24,25\n178:15 91:15 92:15 137:8 案卷\n48:10 双重\n73:2\n发展\n67:5 157:10 184:16 93:19 97:7 100:20 110:18 134:23\n已发展\n183:20 免责声明 111:6 131:24 怀疑\n114:20\n正在发展\n87:24 111:15 文件\n10:20 草案\n88:7 98:14\n发展\n86:7 披露\n46:21 32:14,15 33:3 107:23 114:19,20\n差异\n38:8 83:9,16 35:9,16 48:6,12,15 126:13 130:15\n41:23 108:6 已披露\n84:6 48:23,24 55:12 136:17 140:24\n不同\n41:21 161:4,5 93:18,21 94:11 141:16 142:15\n42:18 51:22 52:2 披露\n29:7 96:25 100:20 已起草\n31:19\n77:21 80:5 108:2 118:22 182:14 101:19 105:19 43:11,16 112:25\n108:3,16 144:18 披露\n68:25 107:21 109:4 起草人\n138:17\n不同的\n51:22 证据开示\n40:13 111:5,11 112:9,21 起草\n31:22\nDiFilippo（迪菲利波）\n2:22 4:2 谨慎的\n89:4 127:18 128:25 46:2,5 98:13\n数字\n110:15,15 讨论\n8:13 131:24,25 135:10 103:10 105:22\n数字化\n120:19 147:19 140:9 141:21 112:11 124:5\n勤勉\n179:8 已讨论\n85:23 146:10 147:16,19 草案\n32:4 62:21\nDip（迪普）\n14:9 28:24 94:5 98:20 106:19 147:21 154:22 驾驶\n161:24\n54:20 61:22 62:14 127:15 130:4 155:3 172:13,14\n63:19,23 64:2,4,10 143:7 文件\n13:9 下降\n41:10\n64:16 65:3,11,15 讨论\n132:3 13:13,16,17,23 到期\n44:23 45:7\n65:19,22,24 66:3,6 讨论\n11:17 27:22 57:8,15,16 55:3 69:11 70:19\n66:15 68:2,20 15:24 99:15 57:20 105:11 75:7 81:22 179:8\n\n会费\n107:10 实施\n63:20 聘任 23:5 61:2\n实质上\n\n5:22 186:5\n正式地 91:14 23:7 24:2,10,19 确立 62:2\n职责 41:20 43:2 高效的 53:8 25:6 26:4,11 81:21 156:17\n43:20,21 50:24 八\n166:3 32:5 34:9 36:5,9 已确立 74:13\n55:691:25 93:4 任一 42:17 81:5 40:5 43:12 44:2 遗产 42:20 53:4\ne 101:9 103:16 45:2 46:3,5 50:15 54:21 62:25 68:25\n2:2,2 5:21 6:5 104:22 110:17 51:25 52:2 55:15 70:24 73:17 74:3\ne 经过\n39:11 55:16 84:15,19 74:14,14,18,21,23\n13:11,23 14:2,4 选举 74:25 75:2,13 171:10 180:2 74:23 76:9,10,14\n15:20 26:9,13,13 75:18 业务约定 77:20,24 78:19\n27:9,10 30:19 选举\n19:18 166:17 177:16 79:24 80:4,7,8,10\n32:17 34:3 35:11 电力\n107:11 英语 127:13 81:23 83:3 94:22\n35:19 37:18 38:6 15:19\n电子的 174:21 107:6 113:19,22\n39:7,9 41:17 电子产品\n100:24 确保 73:12 114:4 147:6 157:2\n49:22 59:11 81:14 119:17 136:23 175:9,11 181:10\n99:19 104:23,24 131:13\n消除 全部 79:14,14,18 遗产的\n87:25\n106:9 112:24 150:21 完全地\n79:6 遗产\n74:4\n117:5 129:9,10,15 已消除\n150:20 138:23 139:6 估计\n105:21\n129:17,24 130:11 150:22 157:10 172:9 71:13\n估计的\n131:15 132:22 强调地 42:3\n实体 106:12\n139:23 141:2 181:2 183:7 179:19 估计数\n73:11\n147:9 151:13 经验性的 154:9 题为 1:16 48:6 估算 73:7\n152:9 155:16,25 雇用 14:8 38:21 实体 74:5 103:15 97:14\n等等\n160:18 162:19 48:8,19 49:3 114:24 119:25 120:5\n163:8 169:4 90:11,17 168:6 126:22 154:14 评估\n114:13\n173:15 180:8.10 受雇 18:21 183:10,10 184:4 68:2\n事件\n180:19,22 181:21 36:15 37:11,20 条目 148:7,16 103:21\n事件\n181:25 182:2,4 38:9,11,16 90:14 公平的 113:15 104:10\n186:2 187:2,6,7,11 91:25 125:23\n错误的 每个人 60:21\n187:12,13,14,17 雇员\n28:17 159:11 75:9 93:7 156:8\n188:2,2 雇员 28:22 错误地\n125:5 175:18\n较早 68:10 94:5\n100:7 29:2,5 42:5,23 125:14 每个人的 45:2\n50:20 182:11 110:22\n错误 69:8\n容易\n73:2 就业 38:14 161:7 184:13 每个人的 46:2\n编辑\n135:15,16\n140:23 89:7,8 136:4\n错误 147:3 162:15\n努力 124:10 托管 91:7,20,21 证据 87:11\n受教育的 155:22 结束 183:23 91:22,24 确切地 53:7 58:9\n教育\n17:18 从事 20:11,15 Esq. 2:5,6,6,10,15 115:4 117:4\n教育的 17:3 20:16 24:23 166:6 2:19 130:22 159:13\n有效地\n38:4 179:10 181:25\n\n[审查 - 文件]\n\n审查\n5:25 预期 27:21\n暴露 恐惧 28:5,6\n\n100:2 103:4 106:22 范围 22:12 60:5 可行性\n86:8\n153:10 154:16 预期的 33:5,13 65:4 78:3 83:8 87:3,7,9\n165:14 185:9 123:20 113:6 137:12 87:16\n可行的\n187:18 188:9,11 费用\n136:18 143:17,18 146:23 二月 45:8\n经审查的 5:24 8 100:21\n额外的 63:14 69:3 72:9,9\n101:3\n例如 开支\n71:13 110:15 162:10 77:6 122:22 125:4\n109:3 163:20\nExcel 72:4 77:15,17,18 f 129:22 132:17\n169:2\n超额 78:23,25 79:7 81:14 109:17,18\nﺎ 133:11,12,25\n交易所 181:25 105:22 106:12,16 188:2 134:3 140:14,14\n160:4\n排除的 106:23,23 107:2,3 fa\n41:19 152:22,23 154:21\n不包括\n125:21 107:9,15 108:10 102:24\n面孔 154:21 155:10,11\n原谅 11:10 108:15,20,23 115:25 182:21\n事实 156:15,17 159:9,9\n51:14 123:16 117:6 123:2 15:24 60:5\n事实 159:19,23 160:7\n126:12 137:22 124:11 129:22 99:10,13 113:9 联邦的 11:2 19:17\n153:14 174:23 130:9 133:5,15 114:8 146:15 19:18 73:17 76:12\n证物 7:7 10:14 134:10 136:24 147:4 79:14.16,18\n10:17 32:14,18,21 140:13 147:7 费用 73:13 123:3\n35:8,12 41:6 43:6 148:7,16 149:17 事实上 150:15\n42:25 53:16\n公平的 157:7,8,9\n47:24 48:3 91:4 149:24 152:21 59:20,23 60:22 感觉 48:11 67:3\n93:12,14 111:4,8 183:4,11,12,22 72:16 78:15 84:21 感受 41:18\n128:24 129:11 184:5 88:24 94:19 96:9 142:2 178:22\n131:7,16,21 经验 7:21 97:19 103:20 费用 33:18 53:9\n133:16 134:7 20:24,25 64:4,7 104:6 106:13 54:24 62:6 68:2\n135:11,14,18 82:3 164:4,6 130:13 134:20 69:8,11 70:21\n136:18 139:24 177:16 136:21 145:12 72:24 77:18.25\n140:7 141:17 专家 22:19,19 160:9 156:4,24 163:3\n142:15 144:14 40:11,19 41:2 44:8 175:4,8\n147:10,15 159:7 91:12 165:20 相当地\n熟悉的 7:23 感到 132:24\n182:6 187:3,3,5,6 166:16 12:10 89:21 受托人 20:17\n187:7,8,9,10,11,12 专业知识\n166:6,17 数字 136:5\n187:13,14 到期\n69:15 家庭 19:15 58:8\n103:13 118:9 155:19\n证物\n187:3,15 36:24\n解释 129:8 132:16 推算 160:23\n存在 101:23 41:22 70:2 82:13 162:16\n179:12 108:5 132:8 148:6 143:18\n远\n6:21 67:14 文件 29:5 38:15,20\n存在 57:7 150:8 159:12 171:21 173:12 40:11 52:25 53:3\n143:17 解释了 37:15 139:17\n快速 74:8,16 75:6 76:6\n存在\n172:7 解释 父亲 118:18 76:11,11,16 77:23\n预期 51:7,19 144:15 143:20 78:14 81:5,7,16,20\n175:16 明确的 66:2 过错 73:8 89:6 137:22\n163:11 175:21\n\n[提交 - Francis（弗朗西斯）]\n\n提交 3:19 13:9 179:6,18 62:23 87:13\n流动 112:22 113:24\n\n28:24 42:7,8,9 4:8\n在财务上 流动的\n104:20 118:4 122:18\n45:3 48:10 49:7 87:16 13:7 30:18\nFlynn（弗林） 125:3,14,16 126:3\n55:22 62:19 63:14 融资 14:10 45:6,16 49:15,16 127:7 130:16\n68:12 69:23 75:8 28:25 54:20 50:5 56:4,24 132:11 133:18,22\n75:24 76:5 84:4 查找 40:10 117:25 112:17 129:18,19 134:15 135:3\n93:19 100:10 完成\n8:19 150:24 151:11,14 149:7 152:11\n125:4,14,18 完成的 54:11 181:18 156:13 157:20\n131:24 135:3 律师事务所\n4:3,5 21:24 Flynn的 46:10 50:7 166:12,22 170:12\n160:21 161:23 22:13 24:16 39:18 151:8 170:22 177:25\n167:4 168:16 40:3,25 51:5 44:20\n专注于 187:9\n181:12 52:15 56:2,15 聚焦\n46:6 表格 98:16\n文件\n80:10 112:15 139:14,14 108:18 提出\n101:7 112:13\n提交 32:24 61:11 156:2 172:13 各位 15:15 25:6 188:10\n63:12 73:23 75:12 176:9 29:24 30:10,14 向前 63:17\n82:17 92:23 96:9 公司\n62:7 134:7 49:14.24 129:21 68:17 69:6 75:14\n96:12 98:23 第一 5:22 16:18 遵循\n164:18 108:13 134:19\n113:23 132:3,6,18 19:3 21:23 43:16 以下的 44:25,25 157:4 163:3\n138:2 43:22 44:6,9,21,24 148:7,15 133:22\n发现\n提交文件 56:7 73:18 45:14,25 46:24 如下 5:24 145:3 146:14,18\n最终的 62:22 87:17 47:8 51:13,14,14 食物\n119:3 150:15,17 182:24\n133:15,24 135:17 51:15 55:17,18 愚蠢的人\n178:19 四 15:12 19:2,3\n135:21 136:3 69:23 73:9 75:19 186:8\n前述的 19:23 21:18 82:23\n137:24 140:12,20 89:3 93:25 94:14 可预见的 124:22 161:22 165:25\n140:22 141:4 105:3 112:3 102:19\n忘记 Foxboro（福克斯伯勒） 6:9\n144:8 159:8 122:21 129:23 11:10\n忘记了 框架\n34:25\n183:21,21 130:25 139:10 形式 22:16 34:10 118:23 146:23\n最后 46:13 149:14 161:13,14 37:16 39:5 54:5 154:5\n162:16 162:3 180:9 186:5 57:22 58:18 62:10 Francis（弗朗西斯） 25:18,23\n财务状况 61:12 适合 89:13 64:14 66:13 72:6 26:2,10 30:2,6,7\n63:12,15 适当的 101:4 72:21 77:4 78:21 31:4,8 32:9 56:17\n财务的 14:5 21:4 五 39:10 128:2 80:25,25 81:2,3 57:3 59:3,5,18\n21:6 22:15 34:7 128:15 141:8 84:25 88:3 91:9 99:2,7 102:11,20\n36:23 37:6 39:8 161:22 92:2 93:5,13 94:2 102:21 103:17\n修正 94:21 95:9 96:10 104:12,15 105:4\n48:9,20 49:4 54:6 口味 17:15 98:13,14,15,19 105:14 106:7\n55:20 62:4,5 2:4\n楼层 102:8 103:24 109:25 112:15\n64:22 111:17 流动\n61:10 62:13 104:13 106:18 124:2 129:19\n112:5 166:10,19 62:13 69:21 86:18 108:21 109:15 135:23 139:8\n168:3 178:14 110:20 111:22 143:13 148:4,12\n\n[Francis（弗朗西斯） - Hampshire（汉普郡）]\n\n152:9,13 156:3 一般的\n88:21 上帝\n47:14 Golden（戈尔登） 2:17 5:16\n\n157:16 180:9,18 100:15 155:8 前往 7:18 43:19 26:18 27:17,18\n坦率地 33:12 163:9 79:5 101:6 124:18 28:7,10,14,17,23\n150:12 通常 13:25 156:22 29:6 57:23 58:3\n欺诈性的 82:10 18:24 21:19 22:8 正在去 3:3 10:13 179:6,9,12,24\n82:20 171:18 24:2 25:5 36:24 32:12 35:7,8 180:5,6,7,10,15,20\n免费的 48:11 44:12 50:24 55:2 36:14 37:5,10,19 181:16,20 182:9\n频繁地 39:20 55:14 57:4 66:3 37:24 39:15 40:8 182:15,19,19\n40:2,5 42:15 66:23 70:2 73:8 40:10,10 41:9 183:4,8 184:6\n64:25 73:5 74:24 80:23 82:14 44:9 45:5,20 47:3 Goldman（戈德曼） 2:15 5:6\n前面 15:9 44:18 90:12 109:10 47:23 52:3,12,22 5:6 6:20 7:10 27:3\n162:23 180:23 110:10 115:6 53:7,13 54:2,3,7,8 28:4 29:8 85:14\n燃料\n163:24 49:23\n获得 54:9 59:2 68:17 164:17,23,24\n全部的\n19:8 73:10 86:23 135:20 68:18,19,21 69:5,6 165:15,16 184:22\n完全地\n12:20 137:21 176:4,8 69:24 70:19 73:23 185:3 187:21\n功能 87:24 179:21 76:8,18,19 77:6,9 高尔夫 123:4\n基金 2:4 4:20 6:14 GETTR\n120:21 78:22,23 80:5,15 好的 3:26:10 44:8\n10:24 给予\n10:6 14:25 85:8,14 87:2,3 165:16\n资助 127:23 147:24 152:20 89:5 91:18 92:20 货物 100:25\n128:17 184:5 153:2 161:6 92:23 93:8,11 119:16,19\n70:17\n资金 164:25 96:24 106:24 研究生\n18:18,19\n108:12 130:23 已给予 105:14 107:12,18 108:13 毕业\n17:4,6\n138:12 155:16 131:22 134:25 111:3 115:4 无偿的 37:7,8\n175:23 182:11 185:6 118:22 123:9,10 伟大的\n164:8\n家具 186:10 188:12 123:13,23 124:12 Greenwich（格林尼治） 113:20\n100:25 75:11\n进一步\n163:5 眼镜\n11:11 128:23 129:15,23 152:16 153:16,24\n184:23 186:8 14:6,7\n全球的 131:19 134:19 团体 26:14 113:3\n188:13 51:10,11 111:7,14 139:15,16 143:6 143:7 144:8 153:8\n未来 69:23 78:4 111:24 187:10 147:14 149:2 GTV\n120:20\n78:5,8,12,20 85:3 去 3:14 7:22 11:12 151:22 155:18,18 猜测 15:8,12 19:3\n86:19 87:13 28:2 38:12,13 155:19,20 156:15 77:5 127:2,3,6\n124:22 157:18 40:13 44:17 53:6 156:16,18 157:22 149:8\ng 54:19 90:18 157:22,24 158:2,6 猜测\n66:8\n5:21 103:25 107:5 158:12,21,23 指导 161:6\ng 111:23 114:4 159:3 161:5 163:3 170:24\n家伙\n垃圾 61:3,3,5,6\n107:12 122:3,20 124:18 163:14 168:21 h\n汽油\n汽油\n117:9 139:15,16,19 169:16,18 170:25 23:16 187:2\nh\n收集的 29:4 144:7 156:21,22 171:5,11 175:10 一半 93:7\n123:17 164:21 176:25 175:23,25 177:8 Hampshire（汉普郡） 176:16\n183:20 181:9 176:24\n\n[手 - 增加]\n\n手 27:24 32:12 174:15 希望\n148:25 116:25 117:18\n\n34:22 47:23 93:11 听证会\n46:15 149:3 175:6 177:8 118:9 123:2,5\n110:9 111:3 21:13 医院 122:4 173:13\n117:21 128:23 热量\n107:11 59:12\n热的 立即地 44:25\n130:22 131:20 持有\n1:17 3:23 114:17\n酒店 9:25\n损害\n146:7 188:19 11:17 23:2 165:10 15:13\n小时 重要的 8:18\n递交 147:14 帮助 24:13 46:7 15:11,11\n小时 75:3 132:24 168:6\n发生 47:13 52:3 57:7 137:4 39:10 67:21 172:11 174:7\n52:12 69:3 89:12 帮助了\n137:9 164:19 166:2 无意的 133:6\n89:13 162:17 14:14\n有帮助的 房屋 101:25 134:6,22\n发生 80:3 38:25 137:4 138:8 149:17 无意中\n81:15 82:22 帮助 100:9 家庭 97:25 125:12 132:16\n178:11,12 169:11\n有助于 100:24 101:4,15 133:21 134:2\n被骚扰\n143:15 此前在本文件中 102:5119:16,19 不适当的\n骚扰 27:21 186:11 188:10 家政\n28:5,6 特此\n188:18 144:20,23 包括 22:18\nHarbach（哈尔巴赫） 2:6 4:21 163:14,24\nhev 嗯\n8:25 80:11 94:16\n4:21 23:12 41:13 高的 17:3,5 19:10 人类 110:21 107:14 122:15\n59:13 85:16 99:20 19:24 94:14 一百 64:9 包括的 65:14\n99:25 100:3,5 Hill（希尔） 179:24 180:5 138:21 139:4 125:15 132:23\n103:2 147:24 雇用\n80:5 141:13 142:22 133:19 134:2,5,13\n152:5 153:11 90:5\n已雇用 143:6,24 144:2 134:23 137:14\n165:6 180:6 雇用\n40:25 146:20 168:15 150:25 151:25\n187:19,20 历史 17:3 丈夫\n141:12 159:11,17 160:11\n困难的 127:12 击中\n162:7 142:8 145:14 包括 19:6\nHaven（黑文） 2:18 116:2 点击\n73:7 i 61:23 62:12\n116:15 1:5 2:9 3:18 5:5\nHo（何） 想法 7:19 44:8 包括\n危险 15:8 11:694:4 111:18 67:23 90:17 40:14 61:11 70:24\nhch 152:22 持有 18:11,18 126:24 151:20 86:7 115:16\n头部 8:24 155:4 36:14 37:10,19 身份识别 纳入 125:24\n标题 11:22 持有 114:25 10:17 32:19 35:13 收入 52:25 53:3\n健康 121:18,22 家 6:7 107:8,9 48:3 93:15 111:9 53:5 62:15 63:5,9\n121:24 122:2,8 118:19,25 129:12 131:17 73:17,24 74:16,17\n听见 127:13 房主的 139:25 147:11 74:20 76:15,17,22\n171:14 154:10 已识别 7:12 77:8,11,12 78:8\n听到 45:24 82:21 房主 103:22 104:8 79:20 87:25 125:5\n104:15 127:15,17 107:7 134:7 181:23 125:16,21\n182:9 119:5 154:8\n住房 身份 26:18 不正确的 125:18\n听证 45:17 诚实地 12:21 27:23 28:16 74:8 增加 141:8\n46:14 47:9 51:15 希望 64:3 100:22 想象 54:18 142:12,17 145:24\n123:18,19 127:18 159:4 171:2 61:25 66:22\n\n[增加的 - 争议]\n\n增加的\n142:14 139:7,12 145:2 122:2,8 146:4,12 已调查的\n\n144:13 146:10 152:10 146:19 148:8,17 101:22 110:11,24\n增加\n141:10 153:3 155:13,14 150:3,4,11,12,16 调查\n40:7\n143:23 145:10 156:20 157:14 150:17 152:15 40:9,22 59:16\n产生\n142:6 158:20 174:4 153:24 154:7,10 63:8 95:7 97:22\n177:7 176:3 177:22 158:21,22 102:9 108:24\n独立\n63:8 183:19,19 184:9 智力的\n120:7 115:6,18 119:14\n95:6 97:21 114:10 知悉\n44:2 120:13,15,18 119:22 128:11\n119:13 122:5 99:13 103:16,18 意图\n171:24 157:18 158:9\n123:19 128:7 103:19 104:16 意图的\n32:25 179:15 183:15\n152:10 180:11 34:19 40:4,6 62:7 调查\n表明\n7:2 通知\n127:5 89:15 110:20 114:11\n表明\n135:12 初始\n140:23 125:19 投资\n177:4\n137:18 152:6 141:20,21 互动\n16:23 177:6\n161:19 162:11 启动\n25:12 22:3 发票\n158:8\n个人\n21:8 输入\n43:21 59:6 互动\n146:17 涉及\n20:7\n24:15 41:2,19,23 72:22 114:22 互动\n15:2 31:21 49:15,17,20\n43:4 70:4 74:3,4,6 输入\n162:4 利益\n20:22 50:21 52:24 53:4\n74:15,15,16,17 查询\n153:23 53:11 77:20 80:3 55:24 56:6,20\n75:23 77:2,19 查询\n51:16 87:12 113:16 57:24 59:7 65:10\n164:4,11 183:23 查询\n161:9 119:10 120:7,18 65:18 90:9 100:8\n个人的\n27:20 163:16 121:16 147:5 101:13 105:22\n个别地\n79:24 内部人士\n82:19 感兴趣的\n4:9 109:6,9 132:4\n个人\n19:5 资不抵债\n17:24 22:15 41:17 49:10 178:7 179:21\n42:19 57:8 85:5 18:5,6 19:4 21:24 151:3 178:4 参与\n115:9\n158:16 165:19 166:16 188:16 iPhone\n103:11\n行业\n60:17,21 事例\n62:3 89:9 利益\n101:11 不论\n70:19\n通知\n124:3 138:15 115:13 IRS（美国国税局）\n76:19 89:10\n信息\n12:20 情形\n40:19 干涉\n3:11 10:5 Irve（厄夫）\n2:15 5:6\n22:16 24:16 29:3 164:6 干涉\n3:9 164:24 165:16\n29:7 30:22,24 机构\n64:23 内部\n25:6 岛\n176:15,21\n31:3,9,12 58:10 指示\n43:7,9 80:14 问题\n27:23 73:6\n59:6,16 69:24 指示\n26:21 内部地\n13:10 75:10 82:23\n85:7 94:4 98:11 26:23 27:12 口译员\n127:14 124:23,23 150:5\n99:11,17 104:11 指示\n29:10 相互关联\n113:7 签发\n54:7\n105:3,7,12 110:6 教员\n18:5 打断\n41:8 问题\n18:3 27:24\n116:9 124:10,14 指示\n9:21 介绍\n174:16 40:24 44:8 52:6\n124:16,20 127:5 不足\n8:25 调查\n102:14 53:15 72:3 110:11\n133:2 135:2 保险\n69:14 105:17 110:25 147:20 174:6\n136:13 137:3,12 107:8 117:10 113:10 124:17 182:12\n137:19 138:3,7 121:17,18,22,24 168:19\n\n（项目－知悉）\n\n项目 55:5 61:16,20 36:1 37:1 38:1 149:1 150:1 151:1 键盘打字\n98:19\n\n63:11,18 64:13 39:1 40:1 41:1 152:1 153:1 154:1 经键盘打字 98:16\n66:12 68:6,16 42:1 43:1 44:1 155:1 156:1 157:1 孩子们\n73:15,20 80:16,21 45:1 46:1 47:1,24 158:1 159:1 160:1 138:25\n82:7 83:6,19 48:1,2,11,25 49:1 161:1 162:1 163:1 种类 20:22 88:24\n84:11,24 85:18,22 50:1 51:1 52:1 164:1 165:1 166:1 116:17 118:17\n86:2,6 87:7,21 53:1 54:1 55:1 167:1 168:1 169:1 122:12 134:22\n88:15,20 89:19 56:1 57:1 58:1 170:1 171:1 172:1 188:4\n国王\n91:5 92:19 94:14 59:1 60:1 61:1 173:1 174:1 175:1 45:20 105:6\n知道\n94:15,16 95:4,7,23 62:1 63:1 64:1 176:1 177:1 178:1 113:9 178:16,18\n95:24 96:2 97:11 65:1 66:1 67:1 179:1 180:1 181:1 182:22\n97:13 103:11,12 68:1 69:1 70:1 182:1 183:1 184:1 知悉 7:16 9:10\n103:13,14 104:2,2 71:1 72:1 73:1 185:1,7 186:15 22:4 30:12 31:7\n111:20 113:17 74:1 75:1 76:1 187:3 31:17 33:19 34:13\n127:22 142:14 77:1 78:1 79:1 1:6\n果酱 34:18 36:7 38:16\n144:12,20 146:12 80:1 81:1 82:1 一月 161:18 38:16,22 39:13\n152:4 83:1 84:1 85:1 13:8 31:25\nJo（乔） 41:4 43:18 47:3\n89:16 96:21\n项目 86:1 87:1 88:1 49:16 50:9 56:5 50:3 52:3,21,22\n97:24,24,25 98:7 89:1 90:1 91:1 56:24 112:17 53:9 57:23 58:2,3\n99:12 101:3,12,15 92:1 93:1,12,14,22 共同 86:13 58:12 60:4,9,25\n102:5,22 103:22 94:1 95:1 96:1 2:22\nJon（乔恩） 62:21 64:9 65:16\n107:13 119:16,18 97:1 98:1 99:1 Jonathan（乔纳森） 4:2 66:3,5,23,24 67:6\n119:23 121:8,11 100:1 101:1 102:1 法官 29:9,13 72:19,23 76:7,17\n132:7 136:19,25 103:1 104:1 105:1 87:16 77:7,10,12,13\n137:13 160:11 106:1 107:1 108:1 法官 22:14 79:10,12,13 80:14\n163:6,19 109:1 110:1 111:1 判决书 37:22 83:23 84:5,10\nJ 111:4,8 112:1 102:4 136:15 86:14 89:9,11,20\n2:10,15 5:21 6:5\nI 113:1 114:1 115:1 17:9\n六月 89:25 90:4 103:25\nJalbert（贾尔贝尔） 1:15 3:1,18 116:1 117:1 118:1 司法 64:23 104:3,4 107:10\n4:1 5:1 6:1,5,14 119:1 120:1 121:1 证明正当性\n148:15 109:19 111:24\n7:1 8:1 9:1 10:1 122:1 123:1 124:1 K 115:3 116:3,3,4,5\n10:14,16,19 11:1 125:1 126:1 127:1 保留 41:2 52:16 116:5,14,17 117:8\n12:1 13:1 14:1 128:1,24 129:1,11 59:14 107:12 117:8,10,20 118:7\n15:1 16:1 17:1 129:14 130:1 124:17 120:21 121:13\n18:1 19:1 20:1 131:1,16,20 132:1 保持 42:11 122:23,24 123:3\n21:1 22:1 23:1 133:1 134:1 135:1 Keith（基思） 20:6 125:8,13,20\n24:1 25:1 26:1 136:1 137:1 138:1 9:17 13:6\nKen（肯） 126:20 127:12\n27:1 28:1 29:1 139:1,24 140:1,7 14:16,21,24 145:15 150:11\n30:1 31:1 32:1,13 141:1 142:1 143:1 Kenneth（肯尼斯） 2:10 5:3 151:18,21 152:2\n32:18 33:1 34:1 144:1 145:1 146:1 保留 7:17 162:10 152:13 154:7\n34:23 35:1,8,12 147:1,10,15 148:1 157:21 159:3,21\n\n（知悉－LLP 的）\n\n161:2,15 166:21 122:13 124:4\nLago（拉戈） 160:5\n合法的 清算\n171:5\n\n168:11 169:4,5,17 124:21 Lenaya（莱娜娅） 1:19 4:5 已清算 88:2\n170:13 171:7 灯 126:8,20 188:6,21 列表 7:17 53:6\n172:16,19 173:7 127:16,20 179:14 20:20 21:7\n贷款人 64:22 87:6 90:4\n173:20,25 175:5 179:15,24 冗长的\n58:24 107:4 154:4\n176:2 177:3,7 土地 113:16 信件 31:16,22 155:19,20 157:24\n179:11 181:8,9,11 语言 114:23 32:5 43:12 75:13 159:23 172:7\n181:22 182:5,12 大型的 30:20 59:8 76:3 173:4\n182:18,20,21 78:5 层级 53:12 72:25 列明的 12:3 72:19\n184:7,18 2:5 4:18\nAura（奥拉） 94:14 149:23 108:12 111:25\n知情地 29:4 6:12 103:3,6 他们在那里生活。这个村庄从事农作物耕种。这个村庄居民的主要职业是农业。这个村庄居民的主要职业是农业。\n层级 114:14 122:12\n知识 12:15 法律 22:13 39:18 负债 30:23 128:3\n12:19 41:3 59:9 112:15 134:7 94:3 111:17 倾听\n124:7\n62:17 63:3.4 律师 43:18 46:8 164:10,12 已倾听\n123:15\n91:10 102:10 86:20 102:17 责任 157:5,6 108:13\n列名\n121:15 122:7 113:25 138:20 生命\n169:23 160:23\n123:17,20,22 139:14 178:23 可能性\n82:4 诉讼\n19:6\n126:9 127:20 律师的\n40:7 限制 111:15 22:4,7,11,11 40:6\n128:7,21 133:20 律师 22:20 有限的 5:17 90:7 77:9881:25 82:5\n140:12 152:10,20 25:12,14,16 39:21 163:9 178:17 85:19 88:2 127:23\n154:9 158:3 51:17 82:18 95:5 行 5:13 44:18,18 128:15,17 170:19\n172:21 174:18 96:23 102:7 110:8 61:15,20 63:11,18 170:25 175:14\n184:15 125:17 126:2 64:12 66:12 68:5 178:18\n47:14\n知悉 128:6 132:24 68:16 73:15,19 少量\n14:19 16:25\nKwok（郭文贵）\n1:5 2:9 3:19 136:16 139:14 80:16,21 82:7 21:25 24:3 46:17\n5:5 11:6 25:21,24 150:20 155:23 83:6,19 84:11,24 89:12,12\n32:16 35:9 94:4 158:3 159:2 85:17,22 86:2,6 146:22 150:18\n居住\n102:6,23 103:14 170:18 172:22 87:7,21 88:15,20 生活\n118:15\n104:9 111:18 174:6 89:16,19 91:5 149:16,22\n119:24 122:16 主导 51:5 92:19 94:14,16,22 生活 114:8\n129:2 138:23 学习 30:5,7 95:3,7,13,15 96:2 129:22 133:15\n139:2 140:8 143:2 离开\n152:24,25 96:16,21 97:11 134:9 136:17\n147:17 离开 41:11 99:12 103:12,13 140:13 153:17\nKwok 的\n30:3 102:7 144:4\n剩余 111:19 132:7 159:8 183:3,11,12\n119:10 145:17 法律的 2:22 101:8 136:19,25 137:13 184:5\n－ 105:9 106:6 146:12 152:4 LLC（有限责任公司） 2:12 75:24\n5:21 6:5 23:16\n－ 113:15 114:7,25 159:14,15 163:6 126:21\n186:2 153:8 163:19 LLP（有限责任合伙企业） 1:18 2:3,4,8\n缺乏\n63:5 合法地 76:2 行 95:19 104:4 3:24\n119:7,10\n女士 168:14 126:18 LLP 的\n10:24\n\n（贷款－马萨诸塞州）\n\n贷款\n63:23 64:2 Lowey（洛伊）\n1:15 7:9 Lynch（林奇）\n1:19 4:5 主要的\n19:3 67:2\n\n65:11,15,19,22,25 10:25 13:24 15:16 188:6,21 89:15\n66:6,15 68:2 17:12 18:22,25 M Makenzie（麦肯齐）\n2:6 4:24\n70:16 20:6,10,15 21:16 Macdonald（麦克唐纳）\n49:19 34:21 146:7\n贷款\n64:5,10 66:3 21:21 22:24 23:6 女佣\n118:8 145:4 作出\n73:11\n位于\n3:24 101:5 23:18,25 24:17 145:4 158:24 101:14 102:3\n113:19 25:7 26:3 30:13 女佣\n145:4 113:3 153:7\n地点\n123:21 31:15 36:8,18 邮件\n26:9,13,13 167:13 184:10,16\n住所\n101:17 37:3,24 38:21 30:19 32:17 34:3 管理人\n50:8,13\n长的\n15:5 137:18 39:4,17 43:7 48:8 35:11,19 37:18 管理人\n50:16\n139:15 160:20 48:20 49:4,18 38:6 39:7,9 41:17 51:19\n165:22 50:2,15,20 56:19 管理\n51:4\n看\n31:25 35:15 57:2 58:15,21 104:24 106:9 70:16\n40:8 48:11 82:16 59:15,25 61:15,19 129:9,10,15,17,24 普通话\n57:18\n111:23 152:15 64:12 65:9,13 130:11 131:15 174:20\n174:7 178:13 66:10 67:13,24 139:23 141:2 三月\n122:13 124:4\n看过\n13:22 70:7 71:12,18 72:17 147:9 151:13 124:21\n133:16 136:14 73:19 76:10,25 152:9 160:18 三月\n23:22 45:8\n163:21 173:22,25 78:16 80:20 82:4 162:19 169:4 72:10,10 73:6\n174:8 181:21 83:5 84:17,22 173:15 180:10,19 122:25 134:15\n寻找\n14:3 22:14 85:25 87:20,23 181:25 182:2,4 137:22 155:17,18\n22:16 69:17 93:3 94:6,10 95:3 187:6,7,11,12,13 156:16,18\n136:17 142:15 96:20 97:10,16 187:14 Mark（马克）\n7:6 35:7\n154:22 162:20 98:6 99:5 100:8 邮件\n13:11,23 131:9\n172:4 175:18,23 101:13 102:3 14:2,4 15:20 27:9 标记的\n10:16\n175:24 109:6,11 112:16 27:10 49:22 59:11 32:13,18 35:12\n看起来\n107:5 132:5 112:17,20 122:15 99:19 104:23 47:24 48:2 93:12\n松散的\n132:7 124:9 125:22 112:24 163:8 93:14 111:4,8\n失去\n75:19 128:10 135:20 180:8,22 181:21\n主要的\n2:13 25:2,3 128:24 129:11\n损失\n78:12 136:22 144:21 163:12 131:7,16,20\n大量\n42:10 47:11 149:11 163:17 缅因州\n176:17,23 139:24 140:7\n68:18 69:24 Lowey 的\n12:15,22 维持\n17:25 147:10,15\n104:25 112:13,14 44:13 55:15 67:9 54:3 91:7 92:10 显著地\n41:20\n122:3 127:8 106:3 111:20 维持 标记\n10:13\n168:23,24 178:18 112:8 134:21 156:21 婚姻\n188:15\n大量\n99:13,14 135:16 140:23 维持\n63:19 已婚\n142:25\n106:21 113:10 LP（有限合伙企业）\n4:20 64:16 91:5 Mary（玛丽）\n13:8 31:24\n167:19 169:21 午餐\n123:4 维护 49:16 56:4,24\n178:2,2 奢侈\n115:16,23 107:8 144:22 112:17\n低\n53:12 116:13 145:6 158:23 马萨诸塞州\n6:9\n176:13,16,22\n\n（实现－每月）\n\n实现 52:7 会议 16:16,17 会见 6:11 16:13,18 Mitchell（米切尔） 25:17,20\n\n实现\n60:12 45:14,15 46:16,25 16:19 30:18 58:15 25:25 26:10 31:4\n材料 150:19 47:13 51:15 69:5 125:15,16 31:8 32:9 56:18\nMatt（马特） 45:6,15 46:9 116:2 123:15 152:22\n方法 57:4 59:4,4,18\n49:15,15 50:4,7 126:13 127:10 方法论 99:3,8 102:11\n56:24 112:17 会议 46:19 111:15 103:17 104:12,16\n129:18,19 154:4 47:12 167:23\n夹层 105:4,13 106:7\n160:17 181:18 Melissa（梅利莎） 25:18,23 麦克风\n3:11 109:24 112:15\n事项 1:16 3:18 26:2,10 30:2,6 165:2 124:2 129:18\n6:23 20:8 41:9 31:4,8 32:9 56:16 麦克风 3:6 135:23 139:8\n43:8 46:4 49:17 56:17 57:3 59:3,4 113:14\n中间 143:14 156:3\n50:21 51:6 53:12 59:10,17 99:2,7 午夜 162:14 157:16 181:5\n67:13 76:5 81:25 102:11,18 103:17 百万 126:8 148:4\nMK\n90:9 115:25 129:2 104:11,15 105:4 154:13 164:12 时刻 62:24\n145:6 147:17 105:13 106:7 Miltenberger（米尔滕伯格） 2:19 153:12\n151:23 160:25 109:25 110:18 5:14,16 28:13,14 变现\n120:24\n174:10 188:17 112:15 124:2 29:23 41:7,15 54:21\n金钱\n事项 7:2 14:2 129:19 135:23 Miltenberger 的 62:14 78:4 134:18\n40:2 88:22 98:20 139:8 143:13 29:21 153:24 177:4\nMatthew（马修） 13:7 56:4 148:3 152:12 心意 27:14 34:18 款项\n136:6\nMcDonald（麦克唐纳）\n15:18 156:2 157:16 34:24 36:20 87:5 监控\n92:14\nMcKenzie（麦肯齐）\n131:2 160:16 174:5 99:20 164:21 监控\n141:9,10\n餐食 180:9,17 182:3 Mindy（明迪）\n50:9 72:15\n月份\n144:15 成员\n55:7 46:8\n我的 118:21 161:7\n意思是 17:16 21:9 172:12 最低限度 32:8 184:2\n39:24 44:23 60:14 成员资格 67:7 77:14 128:6 每月 45:6\n83:12 86:8 87:9 122:13,17 124:5 161:7\n轻微的 46:11 51:12 67:8\n96:11 110:4 记忆\n113:12 分钟 11:13 33:3 68:7,11,18,23 69:7\n116:14 130:19 记忆 66:2,9 147:24 69:10,12 70:2,15\n138:14 149:2 115:22 127:8,9 14:20\n分钟 70:18 71:2,3,8,13\n175:14 177:19 141:20 159:17 89:11 72:3,20 105:21\n意味着 8:3 82:14 琐碎的 170:2,7 细节 89:14 106:12,16 107:14\n144:3 151:2 提及 14:15 沟通失误 107:22,25 108:20\n意指 22:763:12 15:15 18:4 19:24 135:4 116:22 117:14,16\n159:12 22:23 24:11 25:23 错过 23:11 118:11 122:16,21\n媒体 3:16 120:19 29:25 49:14,19 缺失 32:2 81:9 123:7 124:6,11\n120:23,24 54:14 57:3,14 110:15 125:5,16 130:14\n调解 171:3 60:13 73:22 87:8 159:24\n错误 130:21 132:2,25\n药物 10:4 92:4 100:7 126:16 误解 134:9,24 135:10\n16:15 45:22\n会见 165:18 56:22 147:8 148:7,16,24\n72:5 149:3,24 151:25\n\n（每月－异议）\n\n154:20 155:12,15 116:4 138:10 115:25 116:15 136:12 141:17\n\n157:11,19 160:4,8 173:4,8,23 174:9 146:22 156:13 145:2 153:6\n160:24 161:11,16 182:6,14 173:18 176:14,16 158:15\n161:17,23 162:2 指定的\n119:7 176:23 188:3,7 众多的 44:5\n163:5,13,20 168:9 136:22\n姓名 夜间\n14:22 59:11 101:3\n169:7,11 184:19 自然的\n107:12 78:7\n无 112:24\n月\n72:7 52:21\n性质 荒谬言论 162:11 5:16\n纽约\n161:25 183:20 168:13 183:16 8:17 77:19\n正常的 0\n更多 72:11 108:14 136:3\n几乎 179:3 23:16 78:11\n137:22 必要地 83:24 通常地 109:15 0\n186:2\n170:6\n摩尔的 12:20\n必要的 公证人 1:19 5:23\n上午 3:3 6:10 63:21 75:25 80:18 186:22 188:6 O'Melveny（欧麦律师事务所） 1:17\n2:3 3:24 4:19,22\n14:20,22 85:18 93:2 100:23 注释 3:5 29:20 4:25 6:13 13:18\n抵押贷款 77:19 112:7 169:21 35:24 41:11 100:5 103:7\n母亲\n118:17 需要 8:23 9:9 145:19 4:77:25\n宣誓\n动议 14:9 28:25 36:14 37:11,20 记录的\n29:18 反对 129:25\n38:15,20 89:7 40:12,15,23 42:10 14:6,7,7\n笔记 已反对 30:20\n90:10,16 168:6 47:4 85:9 124:19 51:10,11 100:9,13 提出反对\n80:19\n动议\n6:24 127:4 143:3 156:9 100:14,19 101:3 12:4,24\n异议\n181:12 163:14 166:20,23 111:7,14,24 24:20 26:16 27:15\n119:5\n机动车 169:18 170:10,15 112:12 113:4 28:24 29:22 34:10\n摩托车 171:14 121:6 148:4 37:16 39:5 57:22\n115:17 需要的 30:22,25 187:10 58:18 61:4 64:14\n75:14\n移动 44:2 46:7 174:4 6:22,25 7:5\n通知 66:13 77:4 78:21\n正在移动 34:24 57:2 需要 166:10,13 7:12 10:15,24 79:22 81:10,12\n多重 42:22,22 需要 167:6 89:10 187-5 84:25 88:3,8 91:9\n多个 19:14 169:19 通知\n4:17 92:2 93:5 95:9\n42:4 76:4 31:14\n经谈判的 十一月 127:24 96:10 98:15 99:24\n相乘 136:7 31:15 编号 3:22 6:24 101:18 102:8\n相乘 183:25 谈判\n31:18 19:16 30:21 32:16 103:24 104:13\n音乐\n120:7,18 65:10 62:6 73:4 81:4,15 106:18 108:21\n1:18 2:3\nMyers（迈尔斯） 谈判 171:3 93:19 96:8 100:20 111:22 112:22\n3:24 4:19,22,25 两者均不 58:14 110:19,20 132:22 113:24 118:4\n6:13 净额 19:10,24 78:11 133:16,20 134:19 122:18 126:3\nn Netherlands（荷兰） 114:17 135:13,18 146:20 127:7 130:16\n2:278:11 186:2\nn 115:2 150:9,10 152:14 132:11 133:18\n187:17 从未 57:6 121:23 159:14,15 181:21 141:18 148:20\n名称 4:2 6:3,11 1:18,18,21 2:5\n新的 183:22 187:4 149:7 152:11\n20:5 23:12,13,15 2:5,10,10,18 3:25 编号 97:7 157:20 166:12,22\n23:16 27:20 28:22 3:25 5:23 58:8 数字 48:23 170:12,22 177:25\n29:5 58:12 102:18 79:15,16 115:8,10 97:5 135:21\n\n【异议—段落】\n\n异议\n4:14 108:20,23 137:20 口头的 65:18 99:17 7:8 11:8,21\n页\n\n12:8 14:10 52:20 170:24 178:18 99:18 33:2,4 48:22,23,24\n52:22 54:8 公开 47:13 91:7 口头地 106:9 49:9,11 55:13,18\n9:18\n反对的物件 92:10 160:18 88:20 93:25 95:18\n义务 91:22 开篇 63:19 命令 29:15 62:11 96:4,25 97:4,8\n观察员 45:20 64:16 91:5 72:23 75:3,5,8 105:18,20 106:11\n取得\n12:19 运营 41:21 86:9,21 105:5 113:13,14 115:12\n已取得 59:17 41:24,25 42:11,20 54:25\n已命令 119:9,12,20 120:3\n22:15\n取得 42:21 43:3 45:7 通常 172:5 121:3 124:25\n显然 43:18 46:11 51:12 67:8 普通的 30:21 126:5,10 132:7\n66:18 87:17 98:17 68:7,11,19,23 62:7 70:24 156:7 140:19 145:20\n105:8 156:21 69:10,12 70:3,6,10 156:8 167:18 148:3 149:15\n163:15 173:21 70:15,18 71:2,4,8 169:22 181:7 151:14 152:8\n174:17\n场合 71:13 72:4,21 原件\n150:10 157:6 161:19,20\n偶尔 78:12 106:12,16 152:3 159:20 161:20 162:3\n141:22,24 107:22 108:2 153:13\n最初 187:3,18\n113:19\n占用 116:22 117:14,16 4.9\n结果 页数 161:19,22\n113:22 118:11 122:16,22 188:16 162:11\n发生\n68:3 123:8 124:6 外部 16:22 26:3 已支付 32:24 70:23\n提出\n18:25 130:15,21 132:2 26:5,6,14 31:5 72:14 73:13 77:25\n办公室\n19:16 58:8 132:25 134:4,5,9 80:4 126:10 86:16 108:10,15\n68:24 69:20 72:12 134:24 135:11 127:17 118:22 130:24\n72:22 162:13 147:8 149:25 未清偿的 59:24 133:3 134:16\n办公室\n1:17 151:25 154:20 多付款 136:7 149:18\n正式的 93:13,25 155:12,15 156:10 160:6 151:15 152:21\n94:21 187:9 157:11,19 160:5,8 所欠 81:18,19,20 153:24 155:23\n抵销\n78:7 160:25 161:11,16 114:3\n拥有的 156:11 158:8\n哦\n45:10 160:24 161:17,23 162:2 126:22,25 127:16 159:19 160:2,3\n167:9 173:2 163:5,13,20 168:9 154:8 173:6 175:4,8,10\n177:14 169:7,12 184:19 所有权\n102:12 175:19 179:24\n好的 9:7 35:17,22 运营 127:20 107:9 181:10,12 183:4,6\n71:17 85:17 96:3 意见 145:20 拥有 115:5 116:5 183:8,14\n103:2 131:11 151:5,7 p 122:14\n棕榈\n148:2 149:14 机会 2:4 2:2,2 23:16 平底锅\n101:23\n159:6 173:8 181:6 4:20 6:14 10:24 p\n69:20\nP&L（损益表） 文件 168:23\n169:3\n旧的 38:20 75:20 81:4 1:15 2:17 文件 43:17,19\n一旦 85:11 144:24 29:6\n反对 P.C.\n下午 39:10 90:25 44:16 45:3 46:3,6\n154:10 被反对的 74:6 139:21 140:4 126:14\n那些 60:9 69:23 103:14 165:8,12 185:5,8 段落\n113:2\n持续的 52:6 相反的\n159:24 Pacific（太平洋） 2:3 4:19 113:2\n88:14 105:21 6:13 10:23\n\n【最重要的—计划】\n\n最重要的\n29:3 通过\n44:9 130:25 人员\n5:15 16:2 139:9,11,12\n\n地块\n111:25 139:10 19:8,17,19 28:19 140:24 157:17\n父母\n42:3 已通过\n105:7,8 45:22 53:4 58:24 178:20 179:3\n部分\n21:22 37:17 专利\n120:4,13 102:17 117:24 181:23,24 182:2\n43:17 51:11 69:9 Pax\n100:6 118:7 141:24 183:9,10 184:4\n96:9,12,17 97:9,13 支付\n19:13 54:22 142:2,4 168:24 个人的\n27:23\n97:24 100:12 55:3 68:2 118:20 175:16 182:5\n105:20 111:25 154:9 171:6 百分比\n118:13 个人\n95:12\n112:3 132:21 应支付的\n69:21 138:19,21 139:4 97:25 101:4\n144:7 170:21 应付款\n167:24 141:9,11,13,14 102:10\n171:7,9 172:4 收款人\n138:11 142:7,8,9,12,16,23 亲自\n23:9\n181:6 收款人\n137:7 143:6,8 144:2,5,6 65:17\n参与\n47:2 付款\n107:17 144:13,14 145:11 视角\n31:23\n47:17 60:8,12 146:24 146:4,5,11,11,21 77:16 85:7\n参与了\n51:13 付款\n33:17 百分比\n136:6 有关\n146:21\n58:23 84:3 92:22 106:23 136:8 138:13 申请书\n32:22\n参与的 108:22 117:9 139:5 147:7 33:5,9,16,20 35:24\n45:21 133:3,25 134:11 百分比 36:3,8 74:13 84:6\n参与 146:19 154:7,13 136:15 144:19 92:22 132:19\n45:12 47:10,20 154:15 156:24 履行\n59:15 133:3,3,25 160:2,2\n特定的\n40:5,12 159:17 175:13 66:11 91:25 93:3 160:3,3 172:5,20\n40:16 42:19 105:5 179:4 96:20 97:10,16,21 174:25 176:5,8\n117:17 118:6,23 付款\n83:22 98:5,6 114:13 177:18,24 183:4\n130:17 168:25 84:6 86:16 93:2 125:22 183:11,14,16\n尤其\n14:9 132:16,19 133:7,9 已履行\n80:20 184:5,12\n112:12 133:10 134:2,6,16 83:5 88:10 89:18 电话\n15:3 25:11\n当事人\n3:14 66:22 134:22 154:5 97:20 121:10,14 25:15 28:8 47:20\n84:23 87:12 156:25 157:24 期间\n72:10 58:24 59:2,11\n104:25 105:2 172:5 183:17,17 82:16 86:20 90:25 104:24 143:15\n117:6 130:24 184:11 117:18 129:22 167:8 181:19\n133:12 188:14 工资单\n42:7 133:11 140:13 电话\n3:10\n合伙人\n19:12 支付\n122:4 151:15 153:25 短语\n110:2\n20:3 51:3 个人电脑\n10:25 48:9,20 154:20 155:11,17 身体上\n123:5\n合伙企业\n74:10 49:4 156:12 157:25 挑选\n3:7\n75:23 PDF\n95:18 159:9 地点\n3:10,14\n部分\n79:12 Pearl（珀尔）\n2:18 伪证\n8:8 45:22 47:15 53:8\n当事人\n4:7 20:22 处罚\n8:8 人员\n5:12,15 77:6 82:20 83:25\n44:4 53:10 99:11 未决期间\n70:9 15:18,21 26:15,17 175:24 186:11\n102:14 119:24 117:19 49:20 50:17 51:5 计划\n86:6,11,13,24\n122:6 173:12 未决的\n9:11 54:4 103:15 87:15,24 122:2\n184:10 81:25 82:5 129:18 130:10,10 169:17\n\n【计划的—程序】\n\n已计划的 54:19 120:17 准备\n13:4 先前 6:10\n\n86:14 88:7\n计划 可能\n118:9 24:13,14 71:11,12 14:23 85:20\n125:3 169:6 171:17 71:23 95:3 100:9 104:10 119:18\n平台\n120:8 邮寄 20:17 32:22 173:5 130:4\n120:20 33:5,9,16,20 35:24 已准备 13:10,14 主要的 143:10\n播放 52:10 169:18 36:3,8 61:11 24:15 31:19 71:3 本金 21:17\n169:20 171:7 63:12 133:3 160:2 71:19 86:12 22:24 23:3 37:23\n172:2,3,3 174:25 176:5,8 161:15 173:18 50:5,10,16,25 51:8\n播放 52:11 177:18,24 183:11 183:12 印刷的 119:11\n诉状 14:8 184:5,12 编制人 135:4,6 先前的 82:17 83:23\n3:5,9 4:15\n请 已发布 120:8,19 136:9 173:4 174:9 优先权\n81:7\n5:10,19 6:3 8:19 潜在的 24:10 8:12\n准备 29:2\n隐私\n9:5.11 11:8 23:14 52:9 65:11,15,22 15:6 45:6,11,12 私人的\n3:7\n28:11 33:2 35:15 85:21 46:14 55:24 56:7 特权 39:23,25\n67:22 148:5,14 潜在地 27:20 57:24 58:21 60:23 40:17 83:15\n165:2 66:678:17 90:14 66:20,21 84:4 受特权保护的 41:3\n加上 72:10 106:7,7 101:23\n盆 86:18 94:7,11 可能\n14:24\n135:18 140:17 执业 121:21 105:11 109:6 20:20 24:11 28:9\n2:14\n邮政信箱 执业人员 110:12 112:9,21 32:9 42:10 45:4\nPohl（波尔） 23:10,15,17 176:13 132:4 155:3,6 52:15,16,19 54:5\n23:24 24:4 前 74:13 84:6 161:2169:11 106:8,8,9 110:17\n点 39:14 40:18 92:22 132:19 170:5,6 116:23 137:8\n48:14 52:20 60:6 133:3,25 160:2,3,3 出席 120:25 138:21 144:5\n61:8 65:25 67:10 172:5,20 177:18 目前 2:21 4:10 170:23 176:19\n75:3 81:11 92:20 177:24 183:4,14 提出 155:13 问题 80:3\n106:17 123:23 183:16 总统的\n19:19 146:25 160:24\n124:13 130:14 前体\n17:11 54:22\n推定 162:16\n153:22 166:3 以……为前提 72:3 68:20 程序\n11:3\n171:10 157:10 假定 114:6 17:19\n要点 25:2 55:17 预测 53:7,13 预设 程序\n7:23\n政策 121:17 33:15\n偏好 55:10 70:13\n政策 121:18,22 偏好 33:9 预设 70:15 进行 11:20\n121:24 122:8 33:14 82:10,18 预设 140:5 165:13\n居住 95:23 84:2 171:18 66:14 程序\n已运送 49:23 偏好 82:16 相当 21:11 22:9 16:22\n37:2\n提出 准备 13:20 32:7 37:4 44:22 程序\n占有 37:25 15:751:953:5 70:5 179:11 39:21,22 115:10\n38:3 52:14 55:19 56:20 60:19 先前的 36:21 程序 38:14\n可能的 30:17,25 61:9 68:6 73:16 38:6 78:7,10 40:13 67:21 155:9\n31:635:25 60:7 86:7 112:4 116:22 116:8 119:6 168:7,22 169:23\n79:6 82:9 84:12 168:10 178:11\n\n【出示—推理】\n\n8:13\n出示 152:16 153:16,25 q r\n\n已出示 128:25 主张方 118:12 31:23\nqpc r 2:2 5:21,21 6:5\n137:19 147:16 拟议的 5:4,7 季度 72:8 73:9 48:25 186:2 188:2\n173:12,13,16 54:20 111:20 73:10 167:8 176:10\n响起\n产品 46:22 139:3 150:21 季度的 68:7 15:13\n范围\n83:15,17 保护 75:9 89:16 71:19,21,25 72:18 29:5\n等级\n职业\n166:3 179:4\n专业的 17:14 29:14\n受保护的 158:18\n查询 很少 42:21 81:18\n17:17,25 18:8,12 保护\n83:18 问题 8:20 9:5 费率 67:10,11\n33:11 37:22 77:17 保护性 29:15 9:7,11,19,20 27:4 已达成 23:17,24\n92:21 156:4 158:3 86:22\n证明 27:6 28:9 34:8,12 28:20 161:12\n163:3 166:7 提供 22:18 34:16,18,19 36:17 162:12,25\n175:19,20 92:25 171:11,15 36:19,25 38:17 达到 161:13\n14:8\n专业人员 已提供 13:14 53:17 56:9 83:20 阅读 27:6 34:12\n30:21 54:9,23 59:5 98:11 99:10 94:19,21 96:17 57:18 65:24 90:16\n57:9 62:8 68:25 117:3 130:9 101:12 105:16 120:16 147:25\n77:25 156:5,5,6,7 140:24 158:15 108:3,8 110:7,8 阅读 55:18 61:8\n156:8 157:2,3 92:21\n提供者 113:14 114:14 63:18 80:17 88:20\n159:25 175:20 提供 27:14 115:13 116:21 94:20,24 95:11\n181:8 63:21 117:4 118:3 119:4 105:21 106:12\n120:3,12 121:16 113:18 115:15\n简介\n166:10,19 公众 1:20 5:23 122:11 124:13 准备就绪 137:21\n178:14 179:6,18 186:22 188:6 126:5 127:22 真实的 42:20 77:20\n计划 69:12 拉取 134:14 130:18,20 148:19 94:22 107:6\n70:11 Pullman（普尔曼） 2:12 5:7 149:6,12,25 150:3 113:19,22 114:2,4\n71:9\n进展 165:17 151:19,23 154:2 147:6 167:20\n50:22\n进展 99:11\n打孔 155:16 163:10,12 惩罚性的\n164:9 163:12 166:14 真正地 31:2 74:21\n61:24,24 86:18 购买\n117:12 177:13,21 181:15 133:2 165:4\n87:10 118:19 184:10,12 10:8 76:15\n理由\n显著的 60:18 117:13\n已购买 问题 47:17 78:13 89:4 138:22\n承诺的 179:23 39:23,25\n目的 83:21 91:3 99:21 142:4,19 143:4,10\n促使 163:17 77:24 100:6,23 113:5 145:16\n证据 80:24 81:2 根据\n10:25 119:19,21 129:16 合理的 21:13\n81:21 推动\n168:23 135:25 149:2 合理性\n证据 80:19 放置 44:18 69:16 153:5 158:5 109:14 110:3\n适当地 136:2 131:12 142:7 164:15 167:17 158:10\n财产 94:15,21 155:24 179:17 184:8,23 合理地 53:11\n95:12 107:7 放置 87:18 快速\n165:4 推理 29:21\n113:17 114:2 放置 109:14 QuickBooks（快账） 60:25 142:17 143:21\n120:7,13,15,18 180:22 迅速地\n159:6 144:8,11 145:10\n122:11 148:5,14 145:12,21\n\n【理由—报告】\n\n理由\n75:2 77:23 记录\n3:3,15 4:13 提及\n84:11 95:13 依赖\n85:5 104:9\n\n130:3 142:11 6:4,11,11 8:12 95:17 96:2 114:16 177:15 178:6\n168:15 11:13,15,16,20 119:4 120:5,12 救济\n75:4,6\n回忆\n23:20 32:6 28:2,18 32:15 121:4,17 122:13 依赖\n84:22\n33:8 34:7 44:10 41:10 48:5 90:19 125:8 126:6,7 依赖\n39:2 98:13\n57:21 65:20 90:21 91:2 93:18 127:23 135:13 123:25 139:6\n126:17 128:4 100:4 129:5 130:4 144:20 158:14 176:4\n146:10,13 151:4 139:19,21 140:4 反映\n132:10 177:23 179:5\n151:10 161:9 156:9 165:4,8,9,12 133:8 140:22 仍然\n106:16,24\n173:22 185:2,5 188:11 反映\n133:14 107:18\n收据\n78:13 记录\n1:14 135:15 152:8 仍然\n74:12\n收据\n52:17 3:17 反映\n164:5 184:14\n54:3,14,15 63:15 录音\n3:13 唤起\n36:16 记得\n21:14\n66:25 68:22 86:19 8:10 关于\n15:17 24:7 43:14,24\n应收款\n69:22 记录\n15:9,20,23 16:4,4 24:2,9 25:5 59:2 62:22 81:3\n收到\n57:15 40:14 49:22 52:16 26:4,11 30:14 85:24 87:5 105:2\n137:10 157:15 82:9 84:12,14,18 59:21 65:14,19 105:5,15 108:7\n174:24 92:19 160:22 67:25 102:15 109:20 110:8\n已收到\n33:20 171:16,20 172:17 111:16 137:13 116:19 117:4\n92:22 99:17 可追回\n83:2 150:3 161:10 127:19 130:22\n104:11 137:13 追回款\n175:15 163:4 142:13 146:16\n139:7 140:6 纠正\n135:5 遗憾\n168:2 159:13 167:12\n160:10 涂黑\n129:17 重新加入\n41:14 173:10 176:7\n接收\n33:9 182:6,16,25 相关\n4:7 19:7 提醒\n167:10\n161:9 涂黑\n130:6 49:21 56:9 61:10 远程\n4:11\n休庭\n90:22 提及\n97:4,25 90:3 91:4 95:14 承租人\n107:7\n139:22 被提及\n68:10 138:23 143:5,11 重组\n认可\n10:20 103:11,12,13 188:14 86:11 168:21\n48:15 49:6 93:21 119:23 155:5 涉及\n7:3,8 94:15 169:15\n111:11 140:9 159:10,15 107:16 111:21 修理\n107:8\n147:20,22 提及\n63:11 173:16 144:22\n回忆\n36:16 113:4,7 119:6 有关\n6:23 修理\n158:22\n44:21 162:24 提及\n65:7 70:14 重复\n9:5 27:3\n建议\n73:23 提及\n27:5 关系 重复\n66:17\n73:24 74:2 75:7 174:5 143:19 报告\n40:11 45:7\n75:17,22 76:11 指称\n71:15 相关性\n28:21 46:11 51:12 54:6\n80:9 141:10 95:20 97:4,7,14 88:11 67:8 68:11,19,23\n建议 104:3 120:9 相关\n27:24 69:7,10,13 70:3,6\n144:21 132:12 135:9 41:4 113:23 70:10,15,19 71:2,4\n核对\n80:18 150:6 167:16 116:21 117:14 71:9,19,21,25 72:4\n123:11 72:18,21 107:22\n\n[报告 - 权利]\n\n108:2,2,9 117:5,15 陈述 回应\n52:4 55:13 61:8 88:12\n\n118:11 122:16,22 59:21 149:15 111:21 126:14\n123:8 124:6 代表 回应\n35:23 175:22\n130:15,21 132:3 180:5 115:14 检索到\n31:8,12\n132:25 134:4,6,24 代表\n9:12 答复\n12:7 返回\n53:2,3\n135:11 144:9 20:21 21:10,12 职责 74:23 75:6,8\n147:8 149:25 102:22 113:12 21:20 46:10,18 76:12,14 77:2,22\n151:25 154:20 代表\n9:16 负责\n20:2 77:23 78:14 79:15\n155:12,15 156:10 100:5 181:13 98:12 79:17,18 86:23\n157:12,23,23 请求\n26:19 回应\n124:15 168:9 173:5\n158:13 159:8,20 108:9 163:18 其余\n17:24 返回\n54:10 74:3\n160:5,8,25 161:11 要求\n47:9 60:7 限制\n153:2 74:9 75:24 76:5,6\n161:16,17 163:5 要求\n12:14,19 洗手间\n139:17 78:18 79:9,11\n163:13 184:20 17:19,22 54:25 重组 80:10 169:9 173:3\n报告\n71:2 55:2 70:10 76:2 167:22 173:6,11,18\n157:5 160:7 89:5 108:14 重组 披露\n26:18\n书记员\n1:20 4:4 要求\n67:7 170:16,21 披露\n27:19\n5:10,19 8:11 要求 重组 28:22\n10:13,18 27:7 42:24,24 67:5 17:24 18:7 165:19 收入\n80:14\n32:12,20 35:7,14 要求\n68:24 166:11,13,16,20 审阅\n27:22\n47:23 48:4 78:9 86:25 89:10 166:24 167:7,16 43:22 51:23 52:19\n93:11,16 111:3,10 居住\n150:15 167:21 170:11,21 53:10 60:7 61:9\n128:23 129:13 172:17 恢复\n139:23 62:12 68:6 72:17\n131:18,19 140:2 住所\n101:5,9 保留\n48:8,19 73:16 124:20\n147:12,14 171:13 102:5 113:16 49:3 181:7 125:17 135:24\n187:15 114:6,9 118:6,10 保留\n34:6 150:19 158:2\n报告\n19:18 150:13 36:22 37:6 39:7 162:5 171:19\n42:23 52:18 54:2 住所\n19:14 39:15,18,20 72:17 审阅\n13:8,11\n66:21 67:4 68:8 114:14 118:3 143:11 187:15 62:18,20 81:24\n108:14 148:24 居民\n76:12 预付聘金\n32:22,24 84:13,18 109:13\n149:3 155:6,10 居住\n114:5 32:25 33:5,10,12 110:3 112:24\n报告\n22:19 118:5 33:16,20 35:24 114:21 141:3\n66:21 68:7 107:22 尊重\n21:20 36:4,8 126:6 审阅\n80:17\n116:22 117:16 92:25 95:7 174:25 175:17 82:8 112:11\n157:19 161:23 回应\n89:11 176:5,8 177:19,24 160:15 171:16\n162:3 168:9 169:7 178:24,24 保留\n34:5 修订\n139:5\n169:12 回应\n36:20 35:21 36:18 37:3 Rhode（罗得岛）\n176:15,21\n代表\n30:2 65:4 39:4 权利\n7:10 10:19\n129:7 140:16 回应\n35:18 保留\n74:7 162:6 38:19 53:24 55:22\n144:13 176:17,19 51:16 保留\n7:8 61:3 62:16 63:6\n43:16,17,19 44:16 64:16 70:17 71:6\n\n[权利 - 服务器]\n\n73:4 81:15 84:9 178:7 181:3,5 124:25 128:3 142:20,24 143:3,5\n\n90:7 94:8 95:21 Rudnick（鲁德尼克）的 126:14 135:5,7,9 136:10 143:10,23 159:14\n98:2 100:11 10:25 11:22\n规则 155:25 184:3\n126:19 130:11 11:21 17:5\n规则 安排\n81:14 11:23 28:21\n见\n134:12 136:19 161:3 日程\n14:6 33:6 35:25 45:22\n138:5 152:5 裁定 29:12 30:23 44:22 45:25 57:19 61:12 68:8\n153:17,20 154:22 22:25 8:9\n运行 51:10 55:20,25 82:11,25 88:11\n165:20 169:16 67:10,11 178:21 56:14 57:12,17,25 95:17 96:6 121:8\n170:8 173:23 运行 21:23 58:17,22 60:20,24 121:19 125:6\n177:14 172:9,10 69:4 100:10 132:15 141:2\n权利\n29:2 178:22\n运行 111:16 112:2,5 148:9 151:16\n113:20\n道路 2:6 4:24,24\nRusso（鲁索） 113:6 168:8 155:21 159:2,3\n牛仔竞技\n89:3 S 183:13 168:5 183:20\n角色\n50:7,12 52:9 2:27 4:10 187:2 Schindler（辛德勒） 13:8 看见 57:21\n53:18 94:6,10 S 31:25 49:16 50:9 127:19\n98:11 102:3 安全\n123:10 56:5,24 112:18 124:10,12\n寻求\n105:25 106:3 安全\n138:24 学校 17:3,5 79:8,12\n看到\n112:9 134:21 144:10 182:11 科学\n17:7 109:15 121:23\n168:11 169:17,20 42:7\n销售 范围 43:8 44:12 127:24 128:19\n171:25 172:4 理智 158:9 90:13 171:9 137:6 145:7 164:8\n角色 23:2 51:18 162:4\n保存 164:22\n苏格兰威士忌 164:13\n157:4\n卷 62:22 79:13\nSAW\n79:15 126:13 匆忙 69:4 选择 75:20\n滚动\n158:15 128:4 153:4 71:11\n划痕 122:6\n卖\n4:11 127:12\n房间 99:16 106:2 语义 39:13\nRudnick（鲁德尼克） 2:8 5:4 159:23 162:19\n163:13 173:3 搜索\n15:19,20 19:19\n参议员\n15:21 23:10,16 49:21 82:25 15:21 24:15\n发送\n24:6,8,18 25:9 说 37:9 149:20\n149:21 162:13 第二 45:16 61:7 162:7\n26:5,6,11 30:9 114:16 121:6 感觉 38:2 158:4\n31:20 32:4 38:10 33:4 34:15\n说\n87:7 91:23 116:6 125:2 158:25\n38:12 39:2,16 秘密\n106:21 敏感\n3:6\n43:23 49:24 56:13 116:7 162:7,15 120:14\n秘密 已发送 13:17 31:20\n57:4 58:25 59:7 184:9,10\n害怕 143:16,18 章节\n75:5 97:17 49:24\n59:10,17 64:20 143:19 105:23 106:4 121:6\n刑期\n83:18 98:25 99:7 情形\n20:14 114:19 125:2\n102:12,18 103:18 59:22\n日程 获得 167:22 分别 74:4,5,14\n103:18 104:11,17 60:3 71:14 81:14 获得 20:19 74:22 107:21\n104:17 105:7,13 94:7,20,23 95:12 21:7 42:15 81:7 129:5 131:7 132:7\n106:6 109:24 96:13 98:23 103:9 安全 33:17 九月 17:10\n112:14 124:2 103:23 104:8 115:24 118:8,25 7:5\n送达\n126:7 139:7 156:2 108:12 109:16,17 133:23 138:16,22 13:24 49:22\n服务器\n157:15 175:18 109:18 114:2 138:24 142:14,18\n\n[服务 - 开始]\n\n服务\n92:21 签名\n188:21 有一天\n169:17 花费\n21:23\n\n138:11 145:5,5 签署人\n37:24 52:14 某人的\n171:4 分割\n118:18\n服务\n18:24 65:3 某处\n110:21 说过\n13:5,7 14:15\n21:21 85:21 90:4 重大\n13:9 儿子\n58:9,11,13 14:21 16:8 31:2\n设置\n101:7 161:8 59:5 很快\n159:4 57:6\n188:10,19 显著地 抱歉\n3:5 7:14 说过\n14:24\n环境\n47:5 83:17 160:14 23:11 35:3 41:7 174:11,18,22\n和解\n78:6 Silverberg（西尔弗伯格）\n13:6 83:11 94:19 95:16 配偶\n118:14\n171:2 24:5 33:4 34:4 126:4 130:19 145:18 150:14\n和解\n77:10 37:2 38:5 39:6 171:13 176:11 配偶的\n121:18\n七\n75:15 Silverberg（西尔弗伯格）的\n35:19 种类\n52:8 55:6 传播\n21:25\n136:18 类似\n113:17 种类\n17:15 42:23 电子表格\n第七\n92:19 同时 54:15 167:25 135:14 158:6\n摇动\n8:24 44:23 声音\n84:9 160:19\n形状\n62:10 单一\n53:10 75:22 来源\n62:24 春季\n2:17 5:16\n形状\n42:2 先生\n85:16 100:6,14 77:12 87:25 105:2 27:17,18 28:17,23\nShea（谢伊）\n2:17 153:18 175:7,8,13,25 29:6 57:24 58:3\n纸张\n69:20 131:14 坐着\n19:25 锅铲\n101:22 179:6,9,12 180:6,7\n133:15 138:16 情况\n104:20 说话\n14:18 15:14 180:10,15,20\n158:12 121:23 23:25 24:9,17 181:17,20 182:20\n纸张\n109:4 六\n162:10 25:5,10 26:2 183:5,8 184:6\nSherry（雪莉）\n114:17,25 大小\n42:2 44:17 144:25 Spring（斯普林）的\n28:8\n146:21,25 150:5 滑动\n87:4 174:20,21 181:24 182:10,15,19\n150:16,17 151:16 小\n45:12 88:5 说话\n35:20 弹簧\n26:19\n153:20 154:11 134:17 173:17 115:7,14 151:10 28:10,14\nSherry（雪莉）的\n146:25 社交\n120:23,24 具体\n14:7 51:11 广场\n1:18 2:4,9\n狗屎\n176:11 沙发\n55:25 56:14 94:17 100:12,14 3:25\n短\n104:20 57:12,17,24 58:16 100:19 101:2 SS\n188:4\n139:22 58:22 59:22 60:2 104:4 110:24 刺\n43:22\n速记\n1:20 94:7 98:23 109:16 111:19 112:12,20 员工\n20:4 24:12\n显示\n146:9 沙发的\n14:5 44:21 157:25 51:17 52:8,9,24\n显示\n141:24 45:25 51:10 60:19 具体地\n20:25 53:14,17,20 54:4,7\n159:22 60:19,23 69:4 43:15 51:7 72:20 66:20\n显示\n101:19 83:22 112:2 113:5 具体事项\n83:10,16 印章\n129:2\n显示\n132:21 168:8 170:5 指明\n186:11 盖章\n35:9\n147:7 软件\n60:16,18 推测\n127:4 标准\n70:8\n显示\n117:20 61:2,5 推测\n93:6 121:21\n158:5,21,23 唯一\n52:14 拼写\n23:12,13 开始\n6:17 7:22\n兄弟姐妹\n42:4 仅\n104:9 花费\n15:5 78:4 79:25\n签署人\n38:23 某人\n183:7 165:25 开始\n17:11 23:4\n66:18 45:6 153:4,7\n\n[开始 - 团队]\n\n162:18 182:21 划除\n29:14 支持\n36:21 77:6 82:20 111:23\n\n开始\n33:14 删除\n25:4 30:6 支持\n51:17 134:17 139:18\n83:25 97:9 109:5 116:20 157:13 支持\n60:18 165:3 173:2\n130:14 结构化\n65:23 应当\n74:20 179:25 184:25\n开始\n96:17 66:7 162:17 167:12 拿取\n79:4 90:23\n109:21 存根\n72:9 确定\n7:4,11,23 139:23\n州\n1:20 4:12,15 东西\n30:25 168:7 27:16 31:24 32:2 拿取\n47:15\n5:23 6:3 27:2 主题\n8:7 12:11 32:7 37:4 38:12 谈话\n7:20 8:18 17:2\n42:22 73:17 76:16 14:2 29:14 53:10 38:13 43:13,21 80:7 146:3\n76:16 79:14 101:3 147:23 44:19 73:4 75:10 谈过\n16:3 21:18\n156:5 188:3,7 认购\n186:18 81:8 88:13 99:22 30:10,15 46:2,9,13\n陈述\n26:17 实质上 104:6 110:13,14 55:14 59:9 127:9\n164:10 171:19 149:5 110:16 113:3,8,11 128:12,16 129:20\n陈述\n14:5 减去\n133:6 124:8 125:25 134:10 137:24\n34:12 37:21 54:6 成功\n82:5 127:14 129:6 154:25 158:16\n55:19 73:6 111:17 成功的\n86:10 135:25 136:10 164:3\n112:4 158:8 遭受\n9:24 137:16 141:5 谈话\n29:25\n陈述\n8:25 充分\n42:12 150:25 158:4,11 64:15 79:23 85:2\n69:19 111:14 建议\n143:6 165:6 167:13 96:12 98:25 103:8\n州\n1:2 3:19 暗示\n142:12 173:25 174:23 104:4 138:19\n42:6 54:23 62:5 142:17 176:7 179:11 146:13 160:16,16\n69:11,19 71:20 建议\n145:24 惊讶\n83:24 160:17 162:18\n72:2,22 157:7 建议\n141:3 周围 任务\n89:4\n162:8 171:11 141:8 182:12 任务\n88:22 170:2\n176:19 套房\n2:18 6:8 怀疑\n170:25 170:7\n统计\n94:3 总额\n72:11 96:17 宣誓\n5:10,19 税\n19:21,22 52:25\n法规\n75:16 135:17 宣誓\n8:4 53:3,4 54:8,9\n82:22 概述 宣誓\n5:22 186:5 73:17 74:3,8 75:6\n法律\n75:16 155:24 186:18 188:10 75:7,24 76:14\n法定地\n72:24 摘要\n94:2 系统\n60:10 77:2,16,22,24 78:3\n停留\n18:2 123:9,13 129:21 130:9 T 78:17 79:9,11\n停留\n123:8 153:3 T\n5:21 6:5 186:2 80:8,10 168:9\n步骤\n13:19 46:2 太阳\n59:14 187:2 188:2,2 169:9 173:3,5,6,11\n69:25 补充 选项卡\n10:12 32:11 173:18\n踏步\n49:13 132:24 34:22 131:2 146:7 税收\n19:9 22:2\nSteven（史蒂文）\n23:9,15,24 支持\n19:6 22:4 税款\n42:7,7 53:5\n24:4 22:8 40:6 49:2 表格\n49:9,10 50:4\nTaconic（塔科尼克）\n113:20 73:24 74:17 77:20\n街道\n2:13,18 6:8 51:24,24 55:21 尾部\n45:4 107:6\nStretto（斯特雷托）\n89:22 90:8 85:19 112:6 拿取\n3:13 9:10 征税\n75:11\n90:14 92:5,10,14 162:21 172:8 14:25 31:25 33:3 团队\n55:7 56:20\n92:24 35:15 53:8 67:5 59:10 106:6,6\n\n[团队 - 顶部]\n\n109:24 110:16 事情 19:17 64:19 172:11 173:16,17 44:24 45:19 52:20\n\n138:19,20 153:13 66:3 79:13 117:23 177:12 178:16,16 60:6 65:25 81:11\n172:9,12 120:10 122:14 178:17 179:3 86:17,20 90:20,24\n技术性 56:9 124:21 135:12 181:19 182:22 97:3 104:21 106:8\n技术上\n74:22 157:2 162:15 183:21 184:20 116:13 117:18\n技术 169:6 事项 6:21 22:5 认为 40:8 118:23 123:24\n电话会议 51:21 54:18 69:14 117:7 123:12 136:13 137:11\n2:19 100:24 124:4 149:9 138:2 139:20\n电话 45:15 156:22 161:2 第三 63:18 64:15 140:3 146:23\n告知\n124:19,24 167:19 179:2 117:6 119:24 154:5 155:20\n127:3 135:8 认为 9:14 14:11 122:6 130:24 156:14,22 157:11\n154:14 184:15 14:12 16:17 18:15 133:12 184:10 157:25 159:25\n告知 118:21 19:8 20:20 21:9 184:2\n三分之几 160:14,15,21\n7:17 15:11\n十 24:13 28:25 30:16 认为 37:12 162:6 165:7,11\n85:3,3,4\n时态 30:20 31:2,5 34:6 38:18 46:25 56:21 174:2,10 178:25\n87:4 125:13\n期限 34:11 36:13,19,22 95:14 114:2 179:12 186:10\n作证 5:24 6:15 37:5,10 39:7,13,21 126:15 127:15 80:10 145:9\n及时\n88:9 40:9 43:9 45:10 138:20 142:7 次数\n1:18 2:4,9\n作证 10:2,9 12:2 45:24 47:19 49:13 153:9,13 161:21 3:25 6:18 7:15\n12:14,21 40:15 51:3 52:12 55:4 174:6 175:12 14:24 60:14\n41:2 186:5 56:10 60:8,17,20 想法\n151:3 104:23 177:11\n正在作证 7:25 70:6 73:22 76:20 千 126:6 时机 78:24 79:5\n\n11:5 28:16 79:18 81:10,22 132:21,22 140:17 134:25\n证言 10:6 85:19 87:8 90:5 146:19 152:7 Timothy（蒂莫西） 2:19 5:15\n22:19 185:6 186:6 91:18 94:5 95:13 154:12 159:16,16 标题 21:15 86:12\n186:10 188:12 103:9 106:20,24 159:18 166:2 101:8 114:25\n第\n70:24 106:25 109:16,18 177:2 183:24,25 今天 7:25 8:13\n感谢 7:13 12:9 110:2,10,23 113:3 威胁 143:16 9:13 10:10 11:5\n14:14 19:20 29:23 115:23 118:12 三 19:272:7 15:4 159:5\n35:2 38:7,25 41:5 119:17 123:9 75:16 109:23 今天的\n13:21\n41:13 45:24 56:25 124:21 125:17 112:16 161:25 185:6\n90:19 94:24 96:14 126:11,13,15 163:10 告知 63:6 102:10\n99:25 102:21 128:3,5 137:24 137:17\n关联 104:17 143:17\n103:2,3 113:13 139:3 140:6,15 直到\n17:9 153:4 147:3 153:19\n119:2,4 128:19 141:19,25 144:7 15:18 28:13\nTim（蒂姆） 181:2 182:14\n133:4 144:12 146:6,18,25 151:2 41:13 49:19 时间 1:11,174:16 今晚 85:13\n感谢\n41:16 154:18,24 155:5 11:14,18 15:9 顶部 14:13 18:2\n144:18\n主题 159:7,10 161:12 16:18,19 17:13 33:4 41:18 48:23\n55:21\n与此相关 163:2 167:7 19:8 21:12,23 97:5,8 130:10\n112:6 168:20 170:6,18 24:22 40:18 43:16 151:13 155:4\n\n[主题 - 使用]\n\n主题\n12:2 70:11 72:6,12,22 134:6 141:13,23 47:7 63:22 65:21\n\n主题\n11:22 12:15 73:13 162:8,12 155:14 159:25 76:21 90:13 92:9\n12:22 176:18 161:19,19 179:18 92:13 107:18\n总计\n94:22 95:12 真实\n186:5 181:19 183:25 108:19 113:21\n96:5 132:10 133:5 真实的\n8:5 10:6 184:2 115:20 119:9\n133:6,23,24 136:9 如实地\n10:2,9 类型\n17:15,20 121:3 141:15\n完全地\n29:9,15 尝试\n8:20 15:22 68:14 122:14 147:4 149:10,11\n42:18 61:25 149:8 161:5 148:8,17 149:13,19 180:25\n塔楼\n3:25 171:5 类型\n22:5 51:22 182:17 183:2\n追踪\n124:17 尝试\n14:11 21:9 53:15 77:15,18 理解\n9:3\n交易\n120:14 45:9 48:14 132:15 通常\n43:20 88:6 89:17 100:16\n商标\n120:4 135:23,25 136:5 69:13 86:15 131:9 133:4 145:8\n120:14 162:14 163:10 154:9 166:5 未披露的\n139:9\n交易\n126:9 170:14 174:2 u 139:11,12\n交易性的 Turbotax（TurboTax）\n60:23 美国\n72:6,12 73:13 未听闻的\n176:24\n80:12 转向\n3:9 11:8,21 161:10 162:12 单位\n3:16\n交易\n80:9 33:2 68:5 96:24 呃\n8:25 联合的\n1:2 3:19\n82:9,25 84:13 105:18 137:23 最终\n150:22 54:23 62:5 69:11\n171:17 转动\n20:24 23:5 未\n42:7,8,9 69:19 71:20 72:2\n笔录\n8:14 29:24 34:3 35:23 不清楚\n47:2 72:22 157:7 162:8\n186:9,9 37:18 41:5 43:6 揭露\n40:22 宇宙\n154:6\n转让\n82:10 48:22 49:9 50:4 被揭露的\n40:23 未遵守的\n42:9\n152:22 171:18 55:12 61:7 73:15 表现不佳的 未知\n130:10\n转让\n82:20 80:16 82:7 85:17 19:5 140:24 157:17\n翻译\n57:8,14 86:5 88:19,19 理解\n7:24 未支付的\n156:13\n57:16,19 91:4 92:18 95:11 8:3,15,21 9:2,4,7 未注册的\n旅行\n123:2,21 103:7 106:11 9:15,20,22 11:25 120:6,17\n143:3 109:3 113:13 12:13,18 25:19 无关的\n14:22\n旅行\n115:24 115:12 120:3 27:11 34:11,13,16 无担保的\n167:23\n对待\n77:21 124:25 126:5 34:17 40:16 58:7 更新\n137:17\n尝试过\n59:13 134:25 130:8 132:6 81:17 86:21 维护\n107:9\n136:11 140:11 148:3 112:19 115:7 上传\n109:17\n卡车\n97:14 149:14 151:13 129:14 147:18 109:20\n真实\n157:2 172:15 159:7 148:11 150:5 加价\n164:18\n186:9 188:11 转弯\n144:24 153:5 158:11 使用\n53:11 64:24\n受托人\n54:23 Twitter（推特）\n120:20 166:14 169:2 113:18,22 115:15\n69:11 71:20 72:2 二\n14:24 15:11 170:17 175:10 116:6,10 117:3,7\n157:7 163:17 15:12 50:16 62:20 177:20 117:22,24 119:7\n176:21,22 77:15 82:23 87:18 理解 122:19 139:17\n受托人\n20:16 90:7 92:8 129:5 11:4 27:18 28:11 158:24 162:4\n62:6 68:24 69:19 132:18 133:10 32:23 37:15 38:8 169:5\n[使用 - 证人]\n\n60:17 115:21\n使用 55:15 56:19,23 165:7,11 184:25 104:19,21 117:25\n\n通常 69:15,16 57:2 58:15,21 185:4 134:15 141:17\n81:12 83:25 86:25 59:15,25 61:14,18 视频 120:8,19 156:23 162:2\n87:11.18 117:17 64:11 65:9,13 36:25 107:2\n观点 188:16\n134:15 154:11 66:10 67:9,12,15 148:18 149:6 77:22\n方式\n公用事业\n144:12 67:24 71:12,18 166:10,19,23 我们已经 16:3 20:16\nV 72:17 73:18 76:10 170:10 20:20 21:4,10,10\n76:25 78:16 80:20 实际上 74:19 22:13 30:10,15\nV&L 56:3 82:3 83:4 84:17 169:8 176:18,20 44:20 45:10 55:14\n88:12\nV&L的 84:22 85:25 87:19 访问 118:16 142:5 67:14 85:8 94:5\n有价值的\n116:3 87:23 89:18 93:3 访问\n118:9 128:12 129:20\n121:10\n估值 94:6,10 95:3 自愿提出\n184:8 132:3 134:10\n121:13 96:20 97:10.15 154:18,21 158:16\n价值\n67:15 98:5 99:5 100:8 W 162:16 163:20\n102:24 120:22 101:13 102:3 等待\n8:19 164:3\n121:7,19,22,25 106:2 107:23 步行\n55:16 94:13 富有的\n19:13\n122:3,5 109:5,11 111:20 步行过\n110:16 网站\n162:8\n厢式货车 97:14 112:8,16,17,20 步行\n98:4 星期三 16:17\n各种 18:2 20:3 122:15 124:9 141:7 45:17 116:2,16\n42:2.5.6 51:16 125:22 128:10 1:5 2:9 3:18\nWan（万）\n54:22 57:9 58:24 5:5 11:6 94:4 123:16,18 126:12\n174:15 182:23\n59:6 69:22 75:11 134:21 135:15,19\n136:22 140:23 111:18 周 42:13\n118:24 120:8,13 144:21 149:11 16:25 40:21\n想要\n120:19 183:13 40:22 44:17 45:18 每周\n66:24\n车辆 115:23,24 163:17 55:16 66:23 75:21 欢迎 41:14\n117:13,22,23 Verdolino's（维尔多利诺的） 130:14 94:13 104:2 去了 17:5,8 31:5\n车辆 115:14,21 59:16 138:3\n核实 105:18 107:5,12 43:24 45:19\n116:9,13 117:2,8 Veritext（Veritext法律解决方案）\n4:3,5 146:3 147:19 122:23,24,25\n118:25 Vermont（佛蒙特州） 176:17 149:8 168:18 123:5 174:7\nVerdolino（维尔多利诺） 1:15 7:9 版本 79:16 172:3 17:4\n西部\n10:25 12:14,22 127:13 133:15 想要 45:21 任何\n13:24 15:16 17:12 137:17,24 140:12 105:10 110:14 123:22\n18:22,25 19:25 140:20,22 150:10 144:7 163:22 据此 188:18\n20:10,15 21:15,20 对 38:9 41:24 想要 69:20 172:2 低语 3:7\n22:24 23:6,18,25 119:24 172:3 138:25\n妻子\n24:17 25:7 26:3 视频 1:14 3:13,17 Washington（华盛顿） 6:8 141:13 142:8,24\n30:11.13 31:15 录像员 2:22 水 34:24 145:14\n36:7,18 37:3,23 3:2 4:4 5:9,18 水上交通工具 97:15 愿意 64:20\n38:21 39:4,17 8:10 11:14,18 119:5 67:18,20\n在制品\n43:7 44:13 48:8 34:23 35:4 90:20 水印 162:6 电汇\n152:21\n48:20 49:4,14,18 90:24 139:20 方式 47:21 54:19 证人 5:11,20,22\n49:25 50:15,20 140:3 164:25 62:10 67:3 75:14 26:21 27:8 28:15\n\n[证人 - 零]\n\n29:10,11,16 35:3 收尾\n91:3 Z\n\n46:21 59:12 78:11 96:8\n收尾 67:14 79:20\n零\n83:8 85:10 116:12 书写 36:13 41:18 82:21 94:24\n130:2 131:4,12 177:10 106:13,16,24\n148:2 164:20 34:4 39:6\n书写 107:19 108:20,23\n167:9 176:11 书面材料 113:9 146:4,11\n185:9 188:9,12,18 8:12 65:18\n书面的\n词语\nરતઃ રેતે રો 119:8 121:2\n词语\n27:9 126:10\n工作\n17:8 19:9,11 错误 73:5 162:13\n22:19 40:4 42:10 170:24\n43:8 44:13 46:22 写了 37:5 181:25\n54:5,8,9 56:12,13 182:4\n57:17 58:20 59:24 X\n61:14,18 64:11 1:3,8 187:2,17\nX\n66:4,11 67:21 y\n68:14 70:14 73:3\n73:18 76:24 78:15 游艇\n119:7\n80:19 83:14,15,17 是的\n59:13 170:13\n84:2 86:2 88:10 172:25\n88:14,17 89:17 年 42:13 74:11\n90:2,3,13 97:10,16 74:12 75:15,16\n97:20 98:6 109:10 82:23 154:10,13\n112:14,20 121:11 年 7:17 17:13\n125:23 135:19 18:3 20:21 82:23\n154:19,25 167:24 82:24 166:3,4\n169:22 176:20 169:3 176:7\n177:2 178:2,5 36:2 95:22\n是\n工作过 15:20 45:2 121:9 178:8,10\n56:16 92:5 95:5 昨天\n106:22\n100:17 109:22 123:16 126:12\n135:22 136:4,9 York（约克） 1:18,19,21\n工作 51:18 2:5.5.10.10 3:25\n90:6 96:22 136:15 4:2 5:23 58:8\n155:25 178:4 79:15,17 115:8,10\n运作 134:15 146:22 173:19\n176:9 176:14 188:3,7\n世界 38:2 YouTube（优兔） 120:20\n担忧 182:10\n价值 19:10,25\n\n美国联邦民事诉讼规则\n\n规则30\n\n(e) 证人审阅；变更。\n\n(1) 审阅；变更声明。在证言录取完成前，经被询问人或一方当事人提出请求后，被询问人必须获准在书记员通知其笔录或录音可供查阅后30日内：(A) 审阅笔录或录音；以及(B) 如在形式或实质方面存在变更，签署一份列明该等变更及作出变更理由的声明。\n\n(2) 书记员证明书中注明的变更。书记员必须在规则30(f)(1)规定的证明书中注明是否曾请求审阅；如曾请求审阅，则必须附上被询问人在该30日期间作出的任何变更。\n\n免责声明：上述联邦程序规则仅供参考。上述规则截至2019年4月1日为现行规则。请参阅适用的美国联邦民事诉讼规则，以获取最新信息。\nVERITEXT LEGAL SOLUTIONS（Veritext法律解决方案）公司证明及披露声明\n\nVeritext Legal Solutions声明，上述笔录是由法庭记录员提交的对话、问题及回答的真实、正确且完整的笔录。Veritext Legal Solutions进一步声明，所附证物（如有）是由法庭记录员和/或律师就本次证言录取提交的真实、正确且完整的文件，且该等文件已依照我们的诉讼支持和制作标准进行处理。\n\nVeritext Legal Solutions致力于根据经修订的《健康保险流通与责任法案》（Health Insurance Portability and Accountability Act，HIPAA）就受保护健康信息所颁布的法规，以及经修订的《格拉姆—里奇—布莱利法案》（Gramm-Leach-Bliley Act）就个人可识别信息（Personally Identifiable Information，PII）所颁布的法规，维护客户和证人信息的保密性。纸质笔录和证物均受严格的设施及人员访问控制管理。文件的电子档案以加密形式存储，并以加密方式传输给经身份验证且获准访问该等材料的当事人。我们的数据托管于通过Tier 4 SSAE 16认证的设施中。\n\nVeritext Legal Solutions遵守与提供法庭记录服务有关的所有联邦及州法规，并且不论与任何诉讼的关系或其财务结果如何，均保持中立和独立。Veritext要求其所有分包商在其独立承包商协议中遵守上述专业和道德标准。\n\n有关Veritext Legal Solutions保密和安全政策及实践的咨询，应向本文件封面所示的Veritext客户服务专员提出，或访问www.veritext.com。","key_entities":["Je","CIPA","Kwok","Ho Wan Kwok","GTV","GETTR"],"ecf_references":[{"doc_number":19,"court":"CTB"},{"doc_number":120,"court":"CTB"}],"word_count":58417,"status":"published","published_at":"2022-05-25 00:00:00","created_at":"2022-05-25","updated_at":"2026-08-24 00:03:56"}