--- type: court_doc id: "court_ctb_404_26" court: "CTB" case_no: "22-50073" doc_number: 404 doc_type: "EXHIBIT" filed_date: "2022-05-20" lang: "en" machine_translated: false url: "https://mubeitech.com/en/court/court_ctb_404_26" json_url: "https://mubeitech.com/api/court/court_ctb_404_26" --- # Guo Wengui / Miles Guo — bankruptcy case · EXHIBIT · ECF #404-26 EXHIBIT PAX 26 Transcript of Craig Jalbert Deposition 1 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 1　1 2 A P P E A R A N C E S:　C. JALBERT 3 O'MELVENY & MYERS LLP　2 York. My name is Jonathan DiFilippo Attorneys for PACIFIC ALLIANCE ASIA　3 4 OPPORTUNITY FUND LLP　from the firm Veritext and I am the 7 Times Square, 30th Floor　4 videographer. The Court Reporter is 5 New York, New York 10036　5 BY: LAURA ARONSSON, ESQ.　Lenaya Lynch from the firm, Veritext. DAVID HARBACH, ESQ. MaKENZIE B. RUSSO, ESQ.　6 I'm not authorized to administer an 7　7 oath. I'm not related to any party 8　8 BROWN RUDNICK LLP　in this action nor am I financially 9 Attorneys for HO WAN KWOK　9 interested in the outcome. 7 Times Square　10 10 New York, New York 10036　Counsel and all present in the BY: KENNETH J. AULET, ESQ.　11 11　room and everyone attending remotely 12　12 will now state their appearances and PULLMAN & COMLEY LLC　13 13 Attorneys for CREDITOR'S COMMITTEE　affiliations for the record. If 850 Main Street　14 there are any objections to the 14 PO Box 7006　15 Bridgeport, Connecticut 06601　proceeding, please state them at the 15 BY: IRVE J. GOLDMAN, ESQ.　16 16　time of your appearance beginning 17 COHN, BIRNBAUM, SHEA P.C.　17 with the noticing attorney. Attorney for GOLDEN SPRING　18 18 100 Pearl Street, Suite 12　MS. ARONSSON: Laura Aronsson, New Haven, Connecticut 06103　19 O'Melveny and Myers for Pacific 19 BY: TIMOTHY MILTENBERGER, ESQ. via　20 Teleconference　Alliance Asia Opportunity Fund LP. 20　21 21　MR. HARBACH: David Harbach ALSO PRESENT:　22 with O'Melveny and Myers for the same 22　23 JON DIFILIPPO, Legal Videographer　client. 23　24 MS. RUSSO: Makenzie Russo with * * * 25　25 O'Melveny and Myers for the same Page 2　Page 4 1　1 C. JALBERT　C. JALBERT 2　2 THE VIDEOGRAPHER: Good　client. 3　3 morning. We are going on the record　MR. AULET: Kenneth Aulet of 4　4 at 10:17 a.m. on April 22nd -- I'm　Brown Rudnick, proposed counsel for 5　5 sorry, April 8th, 2022. Please note　the debtor, Ho Wan Kwok. 6　6 that the microphones are sensitive　MR. GOLDMAN: Irve Goldman, 7　7 and may pick up whispering, private　Pullman and Comley, proposed counsel 8　8 conversations and cellular　for the Creditor's Committee. 9　9 interference. Please turn off all　THE VIDEOGRAPHER: Will the 10　10 cell phones or place them away from　Court Reporter please swear in the 11　11 the microphone as they can interfere　Witness? 12　12 with the deposition audio. Audio and　MR. AULET: There's one person 13　13 video recording will continue to take　on the line. 14　14 place unless all parties agree to go　MR. MILTENBERGER: Are we done 15　15 off the record.　with the people in person? Timothy 16　16 This is Media Unit 1 of the　Miltenberger for Golden Spring, NY 17　17 video-recorded deposition of Craig　Limited. 18　18 Jalbert in the matter of re: Ho Wan　THE VIDEOGRAPHER: Will the 19　19 Kwok filed in the United States　Court Reporter please swear in the 20　20 Bankruptcy Court, District of　Witness? 21　21 Connecticut, Bridgeport Division,　C R A I G J A L B E R T, called as a 22　22 Case Number 22-50073.　witness, having been first duly sworn by a 23　23 This deposition is being held　Notary Public of the State of New York, was 24　24 at O'Melveny and Myers LLP, located　examined and testified as follows: 25　25 at Times Square Tower, New York, New　EXAMINATION BY Veritext Legal Solutions 866 299-5127 2 (Pages 2 - 5) 1　C. JALBERT　1　C. JALBERT 2　MS. ARONSSON:　2　A. Yes. 3　Q. Please state your name for the　3　Q. Do you understand that means 4　record.　4　that you're swearing that all of your 5　A. Craig Jalbert, J-A-L-B-E-R-T.　5　answers are truthful? 6　Q. What is your address?　6　A. Yes. 7　A. Home address? The business　7　Q. And that you are subject to the 8　address is 124 Washington Street, Suite　8　penalty of perjury? 9　101, Foxboro, Massachusetts 02035.　9　A. Yes. 10　Q. Good morning. We previously　10　Q. The Videographer is recording 11　met off the record. On the record, my name　11　everything on camera and the Court Reporter 12　is Laura Aronsson and I'm an attorney at　12　is preparing a written record of what we 13　O'Melveny and Myers for Pacific Alliance　13　discuss here today and will later produce a 14　Asia Opportunity Fund. Mr. Jalbert, have　14　copy of that transcript. Do you 15　you ever testified in court before?　15　understand? 16　A. Yes.　16　A. Yes. 17　Q. In what case -- or I'll start　17　Q. Unlike normal conversation, it 18　how many times?　18　is important that we not talk over one 19　A. 50, 60, 70 something.　19　another. Please wait for me to finish my 20　MR. GOLDMAN: Before we get too　20　question before you answer. I'll try to do 21　far into things, can I just ask --　21　the same for you. Do you understand? 22　this is a notice of deposition　22　A. Yes. 23　relating to what contested matter?　23　Q. Your answers need to be 24　There are a number of motions before　24　audible. A shake of the head is 25　the Court. The notice of deposition　25　insufficient as are statements like uh-huh. Page 6　Page 8 1　C. JALBERT　1　C. JALBERT 2　doesn't indicate which of the matters　2　Do you understand? 3　it relates to.　3　A. Understood. 4　MS. ARONSSON: Sure. So we　4　Q. If you do not understand my 5　have -- we served a 30(b)6 notice of　5　question, please ask me to repeat. 6　deposition which I'll mark as an　6　Otherwise, I'll assume that you do 7　exhibit so that we're all on the same　7　understand the question. Is that okay? 8　page but it relates to the retention　8　A. Yes. 9　of Verdolino and Lowey.　9　Q. If you need a break, just let 10　MR. GOLDMAN: All right. I　10　me know and we can take one but if there's 11　just wasn't sure because it's not　11　a question pending, please answer it before 12　identified on the notice.　12　we break. Are you represented by Counsel 13　MS. ARONSSON: Thank you.　13　today? 14　Q. Sorry. You said 50 or 60　14　A. I think so. 15　times?　15　Q. Who do you understand to be 16　A. 70, 80, I don't know. I have　16　representing you? 17　not kept -- I've got a list of ten years　17　A. Ken Aulet. 18　that goes back 40 or 50 and I've been doing　18　Q. If your attorney objects to a 19　it for 30. So no idea.　19　question, you should still answer it unless 20　Q. Well, we can talk about some of　20　you don't understand the question or 21　the broad categories of experience you have　21　Counsel instructs you not to answer. Do 22　later but let's start just to go over a few　22　you understand? 23　procedures that I'm sure you're familiar　23　A. Yes. 25　with. Do you understand that you're testifying under oath today?　24 25　Q. Are you suffering from any condition that would impair your ability to Veritext Legal Solutions 866 299-5127 3 (Pages 6 - 9) 1　C. JALBERT　1　C. JALBERT 2　testify accurately or truthfully?　2　been designated to testify about each topic 3　A. No.　3　listed here? 4　Q. Are you taking any medications　4　MR. AULET: Objection. 5　that might interfere with your ability to　5　A. Yes. 6　give accurate or truthful testimony?　6　MR. AULET: He's been 7　A. No.　7　designated as per our responses and 8　Q. Is there any reason why you　8　objections. 9　cannot testify truthfully and accurately　9　MS. ARONSSON: Thank you. 10　today?　10　Q. Are you familiar with these 11　A. No.　11　subject areas? 12　MS. ARONSSON: Tab one. The　12　A. Yes. 13　Court Reporter is going to be marking　13　Q. Do you understand that you are 14　what will be Jalbert Exhibit 1.　14　required to testify as to Verdolino and 15　(Whereupon, Notice of　15　Lowey's knowledge about these topics, not 16　Deposition was marked as Jalbert　16　just your own? 17　Exhibit 1 for identification as of　17　A. Yes. 18　this date by the Reporter.)　18　Q. Do you understand that you were 19　Q. All right, Mr. Jalbert. Do you　19　required to obtain all of the knowledge and 20　recognize this document?　20　information necessary to allow you to fully 21　A. I do.　21　and honestly testify concerning each of 22　Q. What is it?　22　these topics upon Verdolino and Lowey's 23　A. Pacific Alliance Asia　23　behalf? 24　Opportunity Fund LLP's Notice of Deposition　24　MR. AULET: Same objection as 25　of Verdolino and Lowey PC pursuant to Rule　25　before. Page 10　Page 12 1　C. JALBERT　1　C. JALBERT 2　30(b)(6) of the Federal Rules of Civil　2　A. I did the best I could. 3　Procedure.　3　Q. What, if anything, did you do 4　Q. Is it your understanding that　4　to prepare for this deposition? 5　you are testifying today in connection with　5　A. I spoke with attorney Ben 6　in re: Ho Wan Kwok?　6　Silverberg, with Counsel, Ken Aulet, I 7　A. Yes.　7　spoke with my colleagues, Matthew Flynn and 8　Q. Can you please turn to Page 6　8　Mary Jo Schindler. I reviewed a 9　--　9　significant amount of documents, some filed 10　A. Excuse me, I just forgot to get　10　with the Court, some prepared internally. 11　my glasses.　11　Reviewed e-mails. Covered as much as I 12　MS. ARONSSON: Can we go off　12　could. 13　the record for one minute?　13　Q. Did you collect the documents 14　THE VIDEOGRAPHER: The time is　14　that you prepared or were they provided to 15　10:24 a.m. and we are off the record.　15　you by Counsel? 16　(Whereupon, an off-the-record　16　A. The documents that -- are you 17　discussion was held.)　17　asking for the documents that we sent to 18　THE VIDEOGRAPHER: The time is　18　O'Melveny? 19　10:24 a.m. and we're back on the　19　Q. I'm asking -- taking a step 20　record. You may proceed.　20　back, just asking about your preparation 21　Q. Can you turn to Page 6 to the　21　for today's deposition. 22　heading Rule 30(b)(6) deposition topics?　22　A. I just looked at my own 23　You see that?　23　documents and my own e-mails on the 24　A. Yes.　24　Verdolino and Lowey server. 25　Q. Do you understand that you have　25　Q. Generally, what were the Page 11　Page 13 4 (Pages 10 - 13) 1　C. JALBERT　1　C. JALBERT 2　subject matters of those e-mails?　2　Q. Anyone else besides the people 3　A. It was looking at the -- all of　3　that we've talked about? 4　-- not all of them. Many of my e-mails,　4　A. Regarding the -- just regarding 5　the SOFA's -- the statement of financial　5　the deposition? 6　affairs -- the schedules, the global notes,　6　Q. Yes. 7　the global notes and specific notes, most　7　A. No. 8　of the pleadings to employ professionals,　8　Q. You haven't spoke to the 9　particularly ours, the motion for the DIP　9　debtor? 10　financing, many of the objections, not all　10　A. About the deposition? 11　of them. I'm trying to think if there's　11　Q. About the deposition. 12　anything else. I can't think of anything　12　A. No. 13　off the top beyond that --　13　Q. Have you ever met the debtor? 14　Q. Thank you. That's helpful. So　14　A. Yes. 15　you mentioned that you spoke to your　15　Q. When did you meet the debtor? 16　attorneys, Ben and Ken?　16　A. The continued meeting of 342 -- 17　A. Yes.　17　or 341 meeting which was I think Wednesday, 18　Q. When did you speak to them?　18　the first time I met him. 19　A. Well, we were delayed a little　19　Q. Is that the only time you met 20　bit so I had a few minutes this morning　20　the debtor? 21　with Ken. I spoke with Ben briefly last　21　A. Yes. 22　night. Again, this morning on -- unrelated　22　Q. Outside of the 341 proceeding, 23　to the deposition and I had previously　23　did you interact with the debtor? 24　spoken to Ken probably one or two times　24　A. No. 25　over the last few days, give or take.　25　Q. I just want to cover a little Page 14　Page 16 1　C. JALBERT　1　C. JALBERT 2　Q. Were each of these interactions　2　bit of your background. Can you talk about 3　over the phone?　3　your educational history since high school? 4　A. Until today, yes.　4　A. I graduated from Western 5　Q. About how long did you spend　5　Connecticut High School in 1979. I went to 6　preparing with your attorneys in connection　6　Boston College. Graduated Boston College 7　with your preparation for this deposition?　7　with a bachelor of science and degree in 8　A. I would have to hazard a guess.　8　accountancy in 1983. I went to work for 9　I don't have my time records in front of　9　Arthur Andersen from June of '83 till 10　me.　10　August 31 of '87. On September 1 of 1987, 11　Q. Like two hours, ten hours?　11　I started at the precursor of what is now 12　A. My guess is in the two to four　12　Verdolino and Lowey and I've been there in 13　hour range. No more than that.　13　the 35 years since and during that time, I 14　Q. Did you speak to anyone else　14　I've gone to many, many, many professional 15　other than the folks that you mentioned at　15　CPE type courses of all sorts of flavors. 16　Verdolino and Lowey and your attorneys　16　Q. What do you mean by CPE? 17　regarding this deposition?　17　A. A continuing professional 18　A. Our IT person, Tim McDonald who　18　education. 19　assisted in the search -- the electronic　19　Q. Is that a required procedure 20　search of e-mails and records and worked　20　for any type of certification that you 21　with the Brown Rudnick IT person to send　21　have? 22　everything over. Aside from having him try　22　A. It's -- some of it is required 23　and get the records, we didn't have any　23　for my certification as a certified 24　discussion of the case facts and　24　insolvency restructuring advisor. The rest 25　circumstances or anything. Page 15　25　are just to maintain my professional 5 (Pages 14 - 17) 1　C. JALBERT　1　C. JALBERT 2　capabilities and stay on top of various　2　responsible for this? 3　issues as the years have gone on.　3　A. Well, my partner and various 4　Q. So you mentioned certified　4　staff. 5　insolvency instructor?　5　Q. What's his name? 6　A. Certified insolvency　6　A. Keith Lowey. 7　restructuring advisor. CIRA.　7　Q. Is that department involved in 8　Q. So this is a professional　8　this matter before us? 9　certification?　9　A. No. 10　A. Yes.　10　Q. Is Verdolino and Lowey always 11　Q. Do you hold any other　11　engaged by the debtor in the bankruptcy 12　professional certifications besides the　12　context? 13　CIA?　13　A. No. 14　A. CIRA, no.　14　Q. What other scenarios is 15　Q. CIRA. I think you said you had　15　Verdolino and Lowey engaged under? 16　a accountant degree from Boston College?　16　A. We've been engaged by trustees, 17　A. Yes.　17　post confirmation fiduciaries, whatever 18　Q. Do you hold any other graduate　18　they may be called; you said debtors, 19　or any graduate degrees?　19　creditors' committee, creditors, secured 20　A. No.　20　lenders. I think we've probably 21　Q. Are you currently employed at　21　represented, over the years, most every 22　Verdolino and Lowey?　22　kind of party and interest to a bankruptcy 23　A. Yes.　23　that there is. 24　Q. Generally, what services does　24　Q. Turning to your experience 25　Verdolino and Lowey offer its clients?　25　specifically, what experience do you have Page 18　Page 20 1　C. JALBERT　1　C. JALBERT 2　A. There were three or four -- I　2　in Chapter 11 cases? 3　guess four major buckets. The first and　3　A. I've been in over 500 Chapter 4　biggest is the insolvency arena,　4　11 cases. We've been committee financial 5　underperforming businesses and individuals.　5　advisor, committee accountants, debtor 6　That includes litigation support and　6　financial advisor, debtor accountants, 7　everything related to it. We have a　7　accountants on behalf of secured lenders, 8　full-time 13 or 14 people I think it is　8　accountants on behalf of individual 9　that work in taxation and we also do what　9　creditors. Trying to think -- I mean 10　I'll call high net worth babysitting. We　10　again, we've done -- we've represented 11　have -- and I don't do any of this work.　11　pretty much every constituency so over 12　My partner and others do it but we have　12　time, I've done -- I've represented every 13　very wealthy clients that don't pay their　13　reasonable constituency in a bankruptcy I 14　own bills, that have multiple residences.　14　can remember. 15　Everything comes to us. We act as a family　15　Q. What is your title at Verdolino 16　office for a whole -- for a number of　16　and Lowey? 17　people and the last thing we do is federal　17　A. Principal. 18　election reporting for federal congress　18　Q. We talked about the four 19　people and senators and presidential.　19　buckets. Generally, what are your 20　Q. Thank you.　20　responsibilities with respect to Verdolino 21　A. Did I say we have tax　21　and Lowey services? 22　department -- yes, tax department. That's　22　A. Just for the most part, the 23　the four.　23　first -- all of my time not spent running 24　Q. You mentioned the high net　24　my own firm is in the bankruptcy insolvency 25　worth baby sitting. Who, at Verdolino, is Page 19　25　and the like that spreads over a little bit 6 (Pages 18 - 21) 1　C. JALBERT　1　C. JALBERT 2　to taxation. I don't run the department or　2　generally regarding the engagement? 3　anything but I certainly interact and then　3　A. There was a little bit with 4　litigation support and the like, you know,　4　Steven Pohl and with -- I believe it was 5　the types of things you would do in the　5　Ben Silverberg. 6　context of a bankruptcy.　6　Q. Anyone else at Brown Rudnick? 7　Q. What is meant by litigation　7　A. I don't remember. 8　support, generally?　8　Q. Besides Brown Rudnick, did you 9　A. Well, it can be pretty broad　9　speak to anyone else regarding the 10　but for us, it's -- whether it be business　10　potential engagement? 11　litigation or bankruptcy litigation, to the　11　A. I probably mentioned something 12　extent that there are areas that whoever　12　to my -- my own staff to clear conflicts 13　the law firm -- we've also been appointed　13　and I think I had someone help me prepare 14　by judges, anyone that's looking or　14　some -- I shouldn't say prepare, they're 15　interested in obtaining financial　15　already prepared. Send some individual 16　information in a form that they're looking　16　information about myself and the firm. 17　for, which could be anything, we would　17　Q. Did Verdolino and Lowey speak 18　provide it. That would include doing　18　to anyone else besides Brown Rudnick in 19　expert reports, expert testimony and work　19　connection with the engagement? 20　at just advising lawyers as they approach　20　MR. AULET: Objection. You can 21　areas in accounting and auditing and the　21　answer. 22　like.　22　A. At the time we're being 23　Q. You mentioned here that you're　23　engaged? 24　a principal at Verdolino and Lowey?　24　Q. Yes. 25　A. Yes.　25　A. No. Page 22　Page 24 1　C. JALBERT　1　C. JALBERT 2　Q. What other roles have you held?　2　Q. Who are the main points of 3　A. I've been a principal since I　3　contact between -- who are the main 4　started.　4　contacts for -- strike that. Who do you 5　Q. Turning to the engagement here,　5　generally speak to regarding this who contacted Verdolino and Lowey about　6　engagement besides internal folks at 7　this engagement?　7　Verdolino and Lowey? 8　A. Well, it was contacted me　8　A. Mostly the attorneys at Brown 9　personally and it was an attorney, Steven　9　Rudnick. 10　Pohl at Brown Rudnick.　10　Q. Do you speak to anyone else? 11　Q. Sorry, I missed what you said.　11　A. I've been on phone calls with 12　MR. HARBACH: Spell that name.　12　other lawyers but I've not initiated 13　Q. Can you spell that name,　13　anything. 14　please?　14　Q. Which other lawyers have you 15　A. The name was Steven Pohl. Last　15　been on phone calls with? 16　name P-O-H-L at Brown Rudnick.　16　A. The other debtor lawyers that 17　Q. Mr. Pohl reached out to who at　17　I'm aware of are an Aaron Mitchell and a 18　Verdolino and Lowey?　18　Melissa Francis. 19　A. Me.　19　Q. Who do you understand Aaron 20　Q. You. Do you recall when that　20　Mitchell to be? 21　was?　21　A. Counsel to Mr. Kwok, the 22　A. Somewhere around March 1, 2 or　22　debtor. 23　3.　23　Q. You mentioned Melissa Francis? 25　Q. After Steven Pohl reached out, who did Verdolino and Lowey speak to　24 25　A. Also counsel to Mr. Kwok. Q. Besides Aaron Mitchell and Veritext Legal Solutions 866 299-5127 7 (Pages 22 - 25) 1　C. JALBERT　1　C. JALBERT 2　Melissa Francis, do you speak to anyone　2　Q. So I'll just go on record to 3　else outside of Verdolino and Lowey　3　say that we dispute that contention. 4　regarding this engagement?　4　MR. GOLDMAN: As do we. Who 5　A. And outside of Brown Rudnick?　5　are you -- who do you fear harassment 6　Q. Outside of Brown Rudnick, yes.　6　from? Do you fear harassment from? 7　A. No one.　7　MR. AULET: So Mr. -- Golden 8　Q. What about -- what about do you　8　Spring's attorney is on the phone and 9　communicate via e-mail with anyone besides　9　that question is probably best 10　Aaron Mitchell, Melissa Francis and Brown　10　directed to Golden Springs but my 11　Rudnick regarding this engagement?　11　understanding is that -- please, he 12　A. I've been on -- I've been CC'd　12　would like to answer. 13　on an e-mail and authored one e-mail to　13　MR. MILTENBERGER: Tim 14　someone outside that group.　14　Miltenberger from Golden Springs. 15　Q. Who is that person?　15　I'm assuming what the Witness is 16　MR. AULET: Objection. This is　16　testifying to is the identity of a 17　the person that we have stated their　17　Golden Spring employee which isn't 18　identity won't be revealed per Golden　18　clear to me from the record but 19　Springs request.　19　apparently the people at the 20　MS. ARONSSON: Are you　20　deposition reached that conclusion. 21　instructing the Witness not to　21　We don't see any relevance in 22　answer?　22　revealing the name of the employees 23　MR. AULET: I am instructing　23　of Golden Spring based on the 24　him not to answer.　24　objection that's filed to the DIP 25　MS. ARONSSON: Can you just　25　financing motion and we think that Page 26　Page 28 1　C. JALBERT　1　C. JALBERT 2　state --　2　the privacy rights of our employees 3　MR. GOLDMAN: Can you repeat　3　are paramount to any information that 4　the question?　4　might be gathered from knowing the 5　(Whereupon, the referred-to　5　name of -- rank and file employees of 6　question was read back by the　6　Golden Spring and we oppose 7　Reporter.)　7　disclosing that information. 8　THE WITNESS: That should have　8　MR. GOLDMAN: That's up to the 9　been e-mails. I authored one but I　9　Judge. It's a totally inappropriate 10　was CC'd on e-mails.　10　instruction to direct the Witness not 11　Q. I understand Mr. Aulet is　11　to answer. The Witness can answer 12　instructing you not to answer.　12　and you can get a ruling from the 13　MS. ARONSSON: Mr. Aulet, do　13　Judge as to whether the answer should 14　you mind just providing a more　14　be stricken or protected or subject 15　detailed objection?　15　to a protective order. It's totally 16　MR. AULET: Sure. Based on my　16　inappropriate to direct the Witness 18　conversations with Golden Spring, my understanding is that Golden Spring　17 18　not to answer. MS. ARONSSON: I noted our 19　believes that revealing that　19　dispute with Mr. Aulet and I'll just 20　individual's name would potentially　20　note our dispute with Mr. 21　expose them to harassment and based　21　Miltenberger's reasoning behind the 22　on my review of the documents at　22　objection here. 23　issue, the person's identity is not　23　MR. MILTENBERGER: Thank you. 24　relevant to the issues at hand in　24　Q. Turning back to the folks we 25　this deposition.　25　were just talking about, you mentioned 8 (Pages 26 - 29) 1　C. JALBERT　1　C. JALBERT 2　Melissa Francis. Did she represent to you　2　sure I wasn't missing anything. 3　that she was Mr. Kwok's counsel?　3　Q. Besides the attorneys at Brown 4　A. No.　4　Rudnick, did you circulate drafts of that 5　Q. How did you learn about what　5　engagement letter to anyone else? 6　Ms. Melissa Francis -- who Mr. -- strike　6　A. I don't recall anyone else 7　that. How did you learn who Ms. Francis'　7　being on it but I'm pretty sure they then 8　client was?　8　did circulate it with -- at a minimum, Ms. 9　A. From Brown Rudnick.　9　Melissa Francis and probably Aaron Mitchell 10　Q. We've talked about the folks at　10　as well. 11　Verdolino that you communicate with this　11　MS. ARONSSON: Tab 11. The 12　engagement. Do you know of anyone else　12　Court Reporter is going to hand you 13　that Verdolino and Lowey communicates with　13　what is being marked as Jalbert 14　regarding this engagement besides the folks　14　Exhibit 2. This document -- for the 15　that we've talked about?　15　record, this document bears the Bates 16　A. I don't think there were others　16　Number Kwok 00001646. 17　but it is possible that one of my　17　(Whereupon, E-mail Chain was 18　colleagues met Flynn. Might have had　18　marked as Jalbert Exhibit 2 for 19　e-mail contact. You're aware -- because I　19　identification as of this date by the 20　think you objected to -- there's a large　20　Reporter.) 21　number of ordinary course professionals.　21　Q. Before we get to the exhibit, 22　We needed to get information about　22　what is a post-petition retainer? 23　liabilities to them for the schedules.　23　A. My understanding would be a 24　There might have been some information and　24　retainer paid to whoever, after the filing 25　stuff because we needed -- it's possible　25　of a bankruptcy, intended to be a retainer. Page 30　Page 32 1　C. JALBERT　1　C. JALBERT 2　that he spoke with them but I think really　2　Q. Can you please turn to Page 2 3　what he did is he got all the information　3　of this document? Take a minute. At the 4　from Aaron Mitchell and Melissa Francis. I　4　top of Page 2, Mr. Silverberg says that 5　don't think he went outside of that but　5　there's no post-petition retainer expected. 6　it's possible.　6　Do you see that? 7　Q. Do you know where Aaron　7　A. Yes. 8　Mitchell and Melissa Francis retrieved　8　Q. Do you recall whether you had a 9　their information from?　9　preference about receiving a post-petition 10　A. No.　10　retainer? 11　Q. Did you ask them where they　11　A. Well, every professional would 12　retrieved their information from?　12　rather have a retainer but frankly, under 13　A. No.　13　the circumstances, it wasn't expected. 14　Q. Who negotiated -- who, from　14　Q. Starting with your preference, 15　Verdolino and Lowey, negotiated the　15　why would you prefer to have a 16　engagement letter?　16　post-petition retainer? 17　A. It would be me. I don't know　17　A. Security against the payment of 18　that I would call it a negotiation but it　18　the fees. 19　was me that drafted it and prepared it and　19　Q. Do you know whether you 20　sent it to Brown Rudnick.　20　received a post-petition retainer in 21　Q. Anyone else involved in　21　connection with this case? 22　drafting that engagement letter?　22　A. I do. 23　A. Well, from a QPC perspective,　23　Q. Did you? 25　I'm sure I had one of my colleagues, Mary Jo Schindler take a look at it just to make　24 25　A. No. Q. And why not? Page 31　Page 33 9 (Pages 30 - 33) 1　C. JALBERT　1　C. JALBERT 2　A. I didn't ask for one.　2　A. Yep. 3　Q. Turning back to the e-mail, Mr.　3　Q. Did you ask for a post-petition 4　Silverberg writes, "big Q is whether it's　4　retainer in connection with this 5　us retaining you or the client. I would　5　engagement? 6　think you're retained by the client as his　6　A. No. 7　financial advisor". Do you recall that　7　Q. Do you know if Verdolino and 8　being a question in connection with this　8　Lowey asked for a post-petition retainer in 9　engagement?　9　connection with this engagement? 10　MR. AULET: Objection to form.　10　A. I do. 11　A. I don't think I understand your　11　Q. What's the answer? 12　question. I can read the statement and　12　A. No. 13　understand but I don't know what you're　13　Q. You also write, "but I think if 14　asking.　14　we are going to hold the cash, we will need 15　Q. He says, "big Q", do you　15　to be employed by the debtor". So does 16　understand that to be a big question?　16　that refresh your recollection about 17　A. I understand it might be a　17　whether it was a question about who was 18　question in his mind. I don't know that he　18　retaining Verdolino and Lowey? 19　intended it to be a question for me or for　19　A. I don't think I had a question 20　himself and then he answered it.　20　in my mind. I just responded with a 21　MS. ARONSSON: Makenzie, can　21　comment that supported his previous comment 22　you hand me Tab 12?　22　where he said I would think you're retained 23　THE VIDEOGRAPHER: Mr. Jalbert,　23　by the client as his financial advisor. 24　would you mind moving the water　24　Q. Generally, can you explain your 25　bottle? It's coming up in the frame. Page 34　25　view in connection with the question 1　C. JALBERT　1　C. JALBERT 2　I apologize. Thank you.　2　Mr. Silverberg poses about who was 3　THE WITNESS: Sorry about that.　3　retaining Verdolino and Lowey? 4　THE VIDEOGRAPHER: I appreciate　4　A. Well, I was pretty sure when he 5　that.　5　wrote I would think you're going to be 6　MS. ARONSSON: The Court　6　retained by the client as his financial 7　Reporter is going to mark what is　7　advisor, that's -- I made a gratuitous 8　going to be Jalbert Exhibit 3. This　8　comment or not a gratuitous comment. I 9　document is Bates stamped Kwok　9　made an assenting comment basically saying 10　00001649.　10　I think if we're going to hold the cash, we 11　(Whereupon, E-mail Chain was　11　need to be employed by the debtor. So 12　marked as Jalbert Exhibit 3 for　12　concurring with the decision or the thought 13　identification as of this date by the　13　that he had. 14　Reporter.)　14　Q. What is the basis for the 15　Q. Please take a look at this　15　understanding that you just explained? 16　document.　16　MR. AULET: Objection to form. 17　A. Okay.　17　A. Of what part? 18　Q. You're responding to Mr.　18　Q. Where, turning to your e-mail, 19　Silverberg's e-mail that we were just　19　"if we are going to hold the cash, we'll 20　speaking about with the big Q is whether　20　need to be employed by the debtor". What's 21　it's us retaining you or the client.　21　the basis of that statement? 22　A. Okay.　22　A. Well, my professional judgment. 23　Q. Turning to your response, you　23　If me, as a principal of Verdolino and 24　note, "I'd like a post-petition retainer if　24　Lowey, was going to be the signer on a 25　possible". Do you see that? Page 35　25　debtor in possession bank account, it would 10 (Pages 34 - 37) 1　C. JALBERT　1　C. JALBERT 2　make all the sense in the world that that　2　A. Well, frequently in matters, 3　debtor in possession was my client. So I'm　3　we -- the firm gets brought in and we do 4　concurring effectively with the　4　whatever work is intended on that 5　determination that Mr. Silverberg made in　5　particular engagement. Frequently, it's 6　the previous e-mail to this chain.　6　litigation support. If it's intended that 7　Q. Thank you. Just for my own　7　we do an investigation, the lawyer's 8　understanding, what is the difference　8　thinking ahead, look, you're going to do an 9　between being employed by the debtor versus　9　investigation, we think this is what we're 10　Brown Rudnick?　10　going to find. Then we're going to have to 11　A. Well, if I was employed by　11　get a expert report to file with a 12　Brown Rudnick, I'm not sure I'd go　12　particular court. Then we might need you 13　through -- I'm not sure I would have to go　13　to go through the process of discovery 14　through the employment process for the　14　including records, depositions and the like 15　bankruptcy. Would I file a motion to be　15　and then we might need you to testify. In 16　employed? I don't know. I don't know the　16　those particular cases, as I understand it, 17　answer to that question. It's not　17　there would be privilege up to a certain 18　something that I thought of beyond this.　18　point, up until the time I'm declared an 19　So -- but if I was right and there wouldn't　19　expert but in other instances, we get 20　be an opportunity to file a motion to　20　brought in as -- as financial advisor to 21　employ Verdolino and Lowey on behalf of the　21　the attorneys. They want us to do an 22　debtor, I don't know how we would then　22　investigation. They want us to uncover 23　allow me to be a signatory on the debtor's　23　whatever need to be uncovered, whatever the 24　account.　24　allegations are, whatever the issues are 25　Q. Thank you. That's helpful.　25　but they might be hiring another firm or Page 38　Page 40 1　C. JALBERT　1　C. JALBERT 2　Did you rely on Brown Rudnick in connection　2　individual to testify as the expert to keep 3　with that determination of who would be　3　what knowledge we have as privileged. I 4　retaining Verdolino and Lowey?　4　don't know that that's relevant here. 5　MR. AULET: Objection to form.　5　Q. Thank you. Turning back to 6　A. Well, Mr. Silverberg writes in　6　Exhibit 2 -- 7　his e-mail, "I would think you're retained　7　MR. MILTENBERGER: I'm sorry to 8　by the client as his financial advisor" and　8　interrupt. I'm being called away to 9　the next e-mail, same day, when I got　9　another matter so I'm going to have 10　around to it at 6:49 p.m. -- so five hours　10　to drop off now. The record could 11　had elapsed -- I basically concurred with　11　just note that I'm leaving the 12　his determination. Who made the decision,　12　deposition. 13　I don't know. It's semantics but I think　13　MR. HARBACH: Thank you, Tim. 14　it was clear from this point on, that we　14　You're welcome to rejoin anytime. 15　were going to be retained by the debtor and　15　MR. MILTENBERGER: Will do, 16　not Brown Rudnick.　16　thanks. 17　Q. Is Verdolino and Lowey ever　17　Q. I'm interested in your e-mail 18　retained by a law firm in connection with　18　at the top where you write, "my feeling is 20　bankruptcy proceedings? A. We're frequently retained by　19 20　that in an individual case, the FA" -- financial advisor -- "duties are markedly 21　lawyers in proceedings. I think even　21　different than of an operating business 22　including in bankruptcy proceedings for the　22　case". Can you explain to me the 23　purposes of the privilege.　23　difference between an individual case 24　Q. What do you mean by for　24　versus an operating business case? 25　purposes of the privilege? Page 39　25　A. So operating business cases 11 (Pages 38 - 41) 1　C. JALBERT　1　C. JALBERT 2　have their various size and shapes. They　2　engagement, no one informed you what needed 3　may have affiliated entities, parents,　3　to be done on this case? 4　siblings. It could be multiple debtors.　4　A. Well, we had been party to 5　They might have employees in various　5　numerous conversations. This is not my 6　countries, various states. They may have　6　first bankruptcy. It's not my 50th 7　payroll taxes un-filed, sales taxes　7　bankruptcy. It's not my 100th bankruptcy. 8　un-filed, depending on the business, bottle　8　I had a fairly good idea of what the issues 9　deposits un-filed and unkept. They　9　were going to be and I took the first pass. 10　probably need a lot more work on budgeting　10　I don't recall whether there were changes 11　and keeping the business operating. Does　11　made after that or not. 12　it have sufficient cash, what are the 13　12　Q. Generally, what is the scope of 13　week budgets, the one year budgets. Cash　13　Verdolino and Lowey's work in this case? 14　collateral where it's -- you've got a　14　A. In this case? 15　secured creditor who is frequently -- maybe　15　Q. Yes. 16　not against the debtor but maybe not with　16　A. Well, the retention papers 17　it either. So -- so there's just -- it's a　17　speak for themselves. So if you want to go 18　totally different beast. In this　18　line by line, put that in front of me. 19　particular case, some individuals have　19　Q. Sure. 20　operating real estate or something like　20　A. To date, we've been focused 21　that but they rarely have an operating　21　on -- first, my recollection is the SOFA's 22　business that's multi country, multi state　22　and the schedules pretty much 23　with employees and all sorts of reporting　23　simultaneously. I mean they were due the 24　requirements, compliance requirements.　24　same day, same time. So that was first. 25　Q. Is it fair to say the financial　25　Following -- immediately following that, I Page 42　Page 44 1　C. JALBERT　1　C. JALBERT 2　advisor duties in connection with an　2　believe we worked on everybody's engagement 3　operating business case are more　3　papers to get them filed in the Court and 4　complicated than an individual case?　4　then -- probably while the tail end of that 5　A. In most, yes.　5　was going along, I believe my colleague, 6　Q. Turning away from the exhibit,　6　Matt Flynn, started preparing the monthly 7　who instructed Verdolino and Lowey on the　7　operating report that was due for the end 8　scope of work in this matter?　8　of February, sometime around March 20, 21, 9　A. I don't think anyone instructed　9　22, somewhere around there. Trying to 10　us.　10　think if we've done anything -- oh 11　Q. Because you drafted the　11　assistance in preparing for -- or 12　engagement letter?　12　participation in preparing, to a small 13　A. I'm sure there were discussions　13　degree, for the debtor to attend the 341 14　with counsel. I don't remember the　14　meeting. We attended the first day 341 15　discussions specifically but this is not　15　meeting by telephone. My colleague, Matt 16　the first time I've drafted a retention --　16　Flynn and I, attended the second day of the 17　at least part of the retention papers.　17　341 hearing which was this past Wednesday 18　Obviously, I'm not a lawyer. I don't know　18　on a -- how do I want to call it -- we 19　all of that goes into retention papers but　19　didn't bill for our time. I went as an 20　as to the duties, typically, I have an　20　observer. We knew we weren't going to be 21　input as to what the duties are. I'm sure　21　participating but we wanted to be around to 22　we took the first stab at it and in review　22　see what took place, meet people and then 23　by Brown Rudnick, they might have made some　23　this deposition. 25　changes. I don't remember how that went. Q. In connection with the　24 25　Q. Thank you. So I think I heard the SOFA's and schedules were the first 12 (Pages 42 - 45) Page 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 > Veritext Legal Solutions 866 299-5127 13 (Pages 46 - 49) 1　C. JALBERT　1　C. JALBERT 2　Lowey?　2　different than any other engagement. You 3　A. Not that I know of.　3　don't know what's going to happen in 4　Q. Turning to this table, is Matt　4　day-to-day and everyone responds as best 5　Flynn also a principal?　5　they can, as efficiently as they can and 6　A. No.　6　whatever the issues are that are ongoing 7　Q. What is Matt Flynn's role?　7　and the crises that materialize. 8　A. A manager.　8　Q. What about staff, what sort of 9　Q. Is Mindy Jo Schindler a　9　role do you anticipate any potential staff 10　principal?　10　to play in this case? 11　A. No.　11　A. It will depend on how it plays 12　Q. What is her role?　12　out. I don't think it's going to happen 13　A. Manager.　13　but if it did and we became -- I became the 14　Q. So in connection with this　14　sole signer on the debtor in possession 15　engagement at Verdolino and Lowey, there's　15　bank account, my firm would probably be -- 16　one principal, two managers and then the IT　16　the bookkeepers would probably keep records 17　person?　17　of the disbursements and the receipts. 18　A. I believe so, yes.　18　They would assist with reporting. I would 19　Q. Do you anticipate other　19　probably review it of course. If, at some 20　Verdolino and Lowey employees to become　20　point in time, we have claim objections, I 21　involved in this matter?　21　don't know what the nature of those 22　A. As the case progresses,　22　objections are going to be, I don't know 23　assuming that we come into the case, yes.　23　how big and how complicated but some of our 24　Q. Generally, what are the duties　24　staff might be involved in claims. The 25　of a principal in connection with a Page 50　25　debtor might have to file an income tax 1　C. JALBERT　1　C. JALBERT 2　bankruptcy case like this?　2　return. I'll be advising them that they 3　A. I think of it as partner,　3　should file an income tax return for the 4　director, managing director, any of those,　4　Estate. So we'll have tax people involved 5　the lead person on the case from the firm.　5　in the preparation of the income taxes and 6　Q. In connection with this matter　6　I would have to go down the list of -- and 7　specifically, what do you expect the　7　be able to predict exactly what's going to 8　principal to be doing?　8　take place but we're very efficient, very 9　A. I assisted in preparation of　9　accustomed. We know all of our fees are 10　the SOFA's and schedules, the global notes,　10　subject to review by every single party and 11　the specific part of the global notes. I　11　interest. So we're -- we use as reasonably 12　assisted with the monthly operating report.　12　low level as we can on every matter and I 13　I participated with the first day hearings　13　can't predict beyond that what's going to 14　-- excuse me, first -- not the first day　14　come up but that staff and bookkeepers get 15　hearing. The first day of the 341 meeting.　15　used for those types of issues. 16　Responding to inquiries from the various　16　Q. Is it fair to say your answer 17　lawyers and supporting staff on whatever　17　to my question about staff applies to the 18　roles that they are working on.　18　bookkeepers, to the role of the 19　Q. What do you expect managers to　19　bookkeepers? 20　do in connection with this case?　20　A. No, bookkeepers and staff. 21　A. The same -- the same things.　21　Q. So the answer that you just 22　Maybe differing amounts, different types.　22　gave applies to both of those? 23　I'm more review. Depending on what it is,　23　A. You asked what they may do. 24　they might support me. I might support　24　Q. Right. 25　them. It's like this engagement is no Page 51　25　A. They're -- the bookkeepers 14 (Pages 50 - 53) 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 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? Page 55　25　and schedules? 15 (Pages 54 - 57) 1　C. JALBERT　1　C. JALBERT 2　A. I wouldn't know.　2　doing in connection with the SOFA and 3　Q. Do you know what Golden Spring　3　schedule? 4　is?　4　A. I don't know that it's 5　A. Yes.　5　anticipated but to the extent facts and 6　Q. What is it?　6　circumstances, at some point in time, 7　A. It's -- as I understand it -- a　7　require a review and possible amendment, I 8　family office in New York City for the　8　think we would have to participate because 9　debtor's son. Exactly how it's run, all　9　we're the ones that know Best Case and have 10　that, I don't have any information.　10　that system but there's nothing 11　Q. Who is the debtor's son?　11　anticipated. It's only if that 12　A. I don't know his name.　12　materializes, we would participate. 13　Debtor's son.　13　Q. You've said -- you've mentioned 14　Q. Neither you nor anyone at　14　Best Case a couple times. What do you mean 15　Verdolino and Lowey met with or　15　by that? 16　communicated with the debtor about the SOFA　16　A. It's a software that the 17　and schedules?　17　industry uses. I think it's the most 18　MR. AULET: Objection to form.　18　prominent software that supports the 19　A. Correct.　19　preparation of SOFA's and -- SOFA's and the 20　Q. Can you describe what work　20　schedules. I think they're used throughout 21　Verdolino and Lowey did in preparing the　21　the industry by most everybody. 22　SOFA and schedules?　22　Q. So is it fair to say it's like 23　A. We participated with several　23　a TurboTax of preparing SOFA's and 24　lengthy phone calls with various people　24　schedules? 25　from Brown Rudnick, not all of whom I'm　25　A. Or QuickBooks or -- you know. Page 58　Page 60 1　C. JALBERT　1　C. JALBERT 2　going to remember were on the phone and　2　Q. So that software is essentially 3　also with Melissa Francis and Aaron　3　garbage in, garbage out, right? 4　Mitchell. Aaron Mitchell and Melissa　4　MR. AULET: Objection. 5　Francis provided significant levels of　5　A. Every software is garbage in, 6　input of various information. Brown　6　garbage out. 7　Rudnick had been involved in the case　7　Q. Turning to the second bullet 8　before we were. They already had a large　8　point in the retention agreement, it reads, 9　knowledge base so we -- we talked with　9　"assistance with preparation and/or review 10　Brown Rudnick team and Melissa and Aaron on　10　of cash flow and related budget projections 11　the phone and then numerous e-mails.　11　and including advising as to post-filing 12　THE WITNESS: I agree. Hot.　12　finances". Do you see that? 13　MR. HARBACH: Yeah, I tried to　13　A. Yes. 14　keep out the sun.　14　Q. What work has Verdolino and 15　Q. Did Verdolino and Lowey perform　15　Lowey done in connection with this line 16　any investigation to verify information　16　item? 17　obtained from Brown Rudnick, Melissa　17　A. Nothing. 18　Francis or Aaron Mitchell?　18　Q. What work does Verdolino and 19　A. No.　19　Lowey anticipate doing in connection with 20　Q. So is it fair to say you took　20　this line item? 21　their word regarding the representations　21　A. Anticipate doing this if we're 22　contained in the SOFA and the schedule?　22　in the case and there's a DIP. 23　A. That's fair.　23　Q. So it includes budget 24　Q. Is there any outstanding work　24　projections. Budget projections for who? 25　that Verdolino and Lowey will anticipate Page 59　25　A. I imagine we will try and 16 (Pages 58 - 61) Page 62 1 C. JALBERT 2 establish what a budget would be for -- for 3 instance, committee counsel and its 4 financial advisors, debtor's counsel and 5 their financial advisors, the United States 6 Trustees fees. There were a number of 7 firms that were intended to be ordinary 8 course professionals and any other 9 anticipated disbursement in the case that's 10 approved in one way, shape or form by court 11 order. 12 Q. It also includes review of cash 13 flow. What cash flow? 14 A. The DIP money. 15 Q. The debtor has no income, 16 right? 17 A. To my knowledge, correct. 18 Q. Have you reviewed the debtor's 19 declaration filed in this case? 20 A. I certainly reviewed one or two 21 of the drafts of it. I don't know that I 22 saw the final or not. I don't remember. 23 Q. Are there cash flows coming in 24 from any source at the moment? 25 A. Into the Estate? Page 63 1 C. JALBERT 2 Q. Yes. 3 A. Not to my knowledge. 4 Q. Your knowledge of the debtor's 5 lack of income is based on what you've been 6 told, is that right? 7 A. Yes. 8 Q. No independent investigation in 9 connection with his income? 10 A. Correct. 11 Q. This line item also references 12 post-filing finances. What is meant by 13 that? 14 A. He filed on February 15th. 15 Whatever finances, cash receipts, cash 16 disbursements, budgeting from that day 17 forward. 18 Q. The third line item reads, 19 "opening and maintaining the DIP account 20 and effectuating disbursements when 21 necessary and providing accounting of all 22 cash activity". Is it your understanding 23 there's a DIP loan here? 24 A. No. 25 Q. Do you anticipate there being a Page 64 1 C. JALBERT 2 DIP loan in this case? 3 A. Hope so. 4 Q. Do you have experience with DIP 5 loans? 6 A. Yes. 7 Q. How much experience do you 8 have? 9 A. I don't know how many hundred 10 cases with DIP loans. 11 Q. What work has Verdolino and 12 Lowey done in connection with this line 13 item? 14 MR. AULET: Objection to form. 15 A. We're talking about the third 16 one, right, opening and maintaining the DIP 17 account? 18 Q. Yes. 19 A. The only thing I did, when 20 asked by Brown Rudnick if I'd be willing, 21 is I consulted with a bank that does -- 22 that's on the list of approved financial 23 institutions of the Department of Justice. 24 I checked with that bank, which I use 25 frequently in and out of bankruptcy, to Page 65 1 C. JALBERT 2 confirm that they would allow me to be a 3 signer on the DIP account and they 4 responded in yes. That's the extent of 5 which I've done on that. 6 Q. Is that Citizens Bank that 7 you're referencing? 8 A. Yes. 9 Q. Has Verdolino and Lowey been 10 involved in the negotiation of the 11 potential DIP loan? 12 A. No. 13 Q. Has Verdolino and Lowey been 14 included on any communications regarding 15 the potential DIP loan? 16 A. I don't know. 17 Q. Have you personally been 18 involved in any written or oral 19 communications regarding the DIP loan? 20 A. I don't recall any. 21 Q. Do you have an understanding as 22 to how the potential DIP loan would be 23 structured? 24 A. Well, I briefly read the DIP 25 loan at some point in time. I don't have 85 > Veritext Legal Solutions 866 299-5127 17 (Pages 62 - 65) Page 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 > Veritext Legal Solutions 866 299-5127 18 (Pages 66 - 69) 1　C. JALBERT　1　C. JALBERT 2　just explain, generally, what a monthly　2　A. The United States Trustee 3　operating report is in a Chapter 11　3　issues bills predicated on the monthly 4　individual case?　4　operating report, to what the expenses that 5　A. It's the same or pretty close　5　meet the definition of a disbursement on 6　to the same I think as the operating report　6　account of the U.S. Trustees form, they 7　in a commercial case. It looked like it to　7　combine the three months in every calender 8　me anyway's. But it's the standard --　8　quarter. So for us, it will be the 9　during the pendency of the case, the　9　February 15th, the February 28th stub 10　operating report, that is required by the　10　period, plus the March 1 to March 31, that 11　US Trustees Program, up until the case is　11　MOR. The sum of those 45 days will be in a 12　dismissed, converted or confirmed.　12　bill from the U.S. Trustees Office and, 13　Q. So the procedures that you　13　assuming it's correct, would have to be 14　described relating to the work on the　14　paid before the end of -- I believe this 15　monthly operating report, that presupposes　15　month. 16　the approval of the DIP loan and managing　16　Q. So is it fair to say that 17　of those funds. Is that right?　17　Verdolino and Lowey is retained to review 18　A. Well, the monthly operating　18　the quarterly report? 19　report is going to be due irrespective of　19　A. I don't know if it's listed in 20　that. The -- the accrual of the -- of the　20　here specifically but certainly the monthly 21　fees of committee counsel, us, the　21　operating report is the form that is the 22　accountant advisor, the debtor, debtor　22　input to the United States Trustees Office 23　committee, others, whoever might be paid by　23　in order to create the bill. So we know -- 24　the Estate including th ordinary course.　24　and it's the fees are statutorily 25　Even if there's not a DIP, that has to be　25　determined based on the level of Page 70　Page 72 1　C. JALBERT　1　C. JALBERT 2　reported in the monthly operating report.　2　disbursements. It's very easy to double 3　Q. You prepared one monthly　3　check their work. We would do that and 4　operating report to date?　4　make sure that the number is right. It's 5　A. In this case?　5　frequently wrong because sometimes they 6　Q. In this case, is that right?　6　issue the bill before the March statement 7　A. Yes.　7　actually hits. So they're estimating. 8　Q. Is another monthly operating　8　They're generally off -- not their fault -- 9　report in progress?　9　in the first quarter because it's not a 10　A. Yes.　10　full quarter. They don't have a basis for 11　Q. Did you also prepare -- scratch　11　making estimates, whatever the case may be 12　that. Did Verdolino and Lowey also prepare　12　but we would -- we would ensure that the 13　the estimated monthly operating expenses　13　fee paid to the U.S. Trustees is 14　contained in the schedule?　14　appropriate under the circumstances. 15　A. To what are you referring to?　15　Q. Turning to the next line item, 16　Q. We can come back to that.　16　"assistance with preparation and/or review 17　A. Okay.　17　of estate federal and state income tax 18　Q. Have you or Verdolino and Lowey　18　filings". What work has Verdolino and 19　prepared a quarterly report in this case?　19　Lowey done in connection with this line 20　A. The United States Trustee　20　item? 21　quarterly report?　21　A. Nothing. 22　Q. Yes.　22　Q. I think you mentioned before 23　A. No. We don't prepare that,　23　that you were going to recommend the filing 24　they do.　24　of income taxes. Why do you recommend that 25　Q. What is a quarterly report? Page 71　25　in this case? 19 (Pages 70 - 73) 1　C. JALBERT　1　C. JALBERT 2　A. I recommend it in every case.　2　legally required or not with a 505(b) 3　So individual estate tax returns,　3　letter. 4　individual estates is a separate --　4　Q. Do you anticipate that multiple 5　completely separate and distinct entity　5　returns will be filed in this matter if the 6　from the individual as opposed to in a　6　debtor chooses to file returns. 7　corporate case, the corporation retains its　7　A. Well, I don't know what the 8　tax identity. You continue to file　8　debtor is going to do and again, it has no 9　C-corporation returns if they're a　9　bearing on the Estate and no bearing on 10　C-corporation, S Corp., partnership,　10　Verdolino and Lowey but the Estate will 11　whatever the case may be and their year end　11　have to file -- I'll recommend that it file 12　remains whatever their year end was　12　a federal return. The debtor is a resident 13　established pre-petition. In a bankruptcy　13　of Connecticut so there would be a 14　estate, the Estate is separate and distinct　14　Connecticut estate tax return and if, for 15　from the individual. The individual has to　15　some reason, there was income from another 16　continue to file his own individual income　16　state, we would file from whatever state 17　taxes with whatever his individual income　17　that that income came. So I don't know 18　that doesn't come into the Estate. In a　18　what it's going to be but it's at least 19　Chapter 11 case, virtually all of the　19　going to be Connecticut and the IRS. 20　debtor's income is supposed to come into　20　Q. I think we covered before, it's 21　the Estate. So there really shouldn't be a　21　your understanding that the debtor has no 22　separate one but technically, there could　22　income in this case? 23　be. The Estate is -- the Estate return is　23　A. Correct. 24　generally assigned to be December 31,　24　Q. What work do you anticipate 25　unless you elect otherwise. There are　25　Verdolino and Lowey will do in connection 1　C. JALBERT　1　C. JALBERT 2　reasons to elect otherwise but the most　2　with an individual tax return for the 3　important point is in order to get the --　3　debtor? 4　the relief that's in the bankruptcy code　4　MR. AULET: Objection to form. 5　under Section 505b, in order to get that　5　A. Well, I'd have to guess what's 6　relief, you have to file a tax return. So　6　going to take place between February 15 and 7　I recommend, even when there's no tax due,　7　December 31. I don't know whether there 8　that the return gets filed in order to　8　will be any income or not. There's 10　protect all -- everybody in the case to make sure that there is not an issue that　9 10　litigation going on. There might be settlements. I don't know whether there'll 11　gives the various taxing authorities 60　11　be income or not but if there is, there'll 12　days from the date of filing with the　12　be income. From what source, I don't know 13　505(b) letter to elect to audit it. It's　13　and from where, I don't know but at a 14　the way that the case can move forward to　14　minimum, there will be disbursements and in 15　closure and not have the seven year　15　a bankruptcy, there's two types of expenses 16　statute, three year statutes and the like.　16　from a tax perspective. There are 17　So I recommend everyone does the 505(b).　17　administrative expenses like professional 18　If they don't elect to audit it in the　18　fees and there are other types of expenses 19　first 60 days, then they lose the　19　that are normal to an individual. Mortgage 20　opportunity. If they select it for audit,　20　interest, real estate taxes, whatever the 21　then they got another 120 days. I want --　21　case may be. They are treated in different 22　I recommend it in every single case,　22　ways on the tax return but one of the 23　individual or corporation or partnership or　23　reasons why you would file a return is the 25　LLC, that the tax returns get filed whether they're necessary or not, whether they're　24 25　-- for tax purposes in a bankruptcy estate, the fees paid to professionals are 20 (Pages 74 - 77) 1　C. JALBERT　1　C. JALBERT 2　deductible and you can build them up like a　2　A. I have no -- it's not my 3　deferred tax asset. So to the extent, in　3　problem or interest what happens to the 4　the future -- after we spend money on the　4　debtor, outside of the bankruptcy estate. 5　case, if, in the future, there was a large　5　He's going to have to hire a different 6　settlement agreement, you would be able to　6　accountant to deal with that. 7　offset the previous administrative NOL's　7　Q. Let's talk about the Estate. 8　against the future income --　8　A. If the Estate has tax 9　THE COURT REPORTER: The　9　transactions, as I said, I would recommend 10　previous administrative --　10　the Estate files tax returns on a timely 11　THE WITNESS: N-O -- net　11　basis and it would include whatever 12　operating losses against a future　12　transactional activity that is allowed 13　receipt, which is another reason to　13　under the -- both the bankruptcy code and 14　file the return.　14　the internal revenue code and I don't know 15　Q. Is it fair to say that the work　15　what that's going to be. 16　that Verdolino and Lowey anticipates　16　Q. Turning to the next line item, 17　potentially doing in connection with tax　17　it reads, "assistance with reviewing 18　returns depends on whether cash is coming　18　reconciling, analyzing and if necessary, 19　into the debtor or the Estate in the　19　objecting to proofs of claim". What work 20　future?　20　has Verdolino and Lowey performed in 21　MR. AULET: Objection to form.　21　connection with this line item? 22　A. No. You're going to have --　22　A. None. 23　you're going to have accrued expenses　23　Q. Just generally, what does -- 24　depending on the -- when the timing of the　24　what is a proof of claim? 25　case and everything, accrued expenses can　25　A. It's a form. There's a form. Page 78　Page 80 1　C. JALBERT　1　C. JALBERT 2　be deductible. So cash -- clearly, if　2　There's a bankruptcy form that's a proof of 3　there were cash, that would -- that would　3　claim. I don't remember what the form 4　have to be taken care of but depending on　4　number is but it's an opportunity for any 5　how this case goes and the timing, it's　5　alleged creditor to file a claim in either 6　entirely possible that some of the accrued　6　a Chapter 11 or a Chapter 7 case. They can 7　expenses would be deductible.　7　file claims on a secured basis, a priority 8　Q. Have you seen the debtor's most　8　basis, an administrative basis and I'm sure 9　recent tax returns?　9　there's more that I'm missing. I don't 10　A. I don't know that I would be　10　think there's a claims objection deadline 11　able to call them most recent tax returns　11　but at some point in time, in a Chapter 11, 12　but I've seen parts. I don't know if it's　12　there's usually a claims objection 13　the whole thing. I don't know if I saw the　13　deadline. If, however, a creditor has been 14　entire federal and the entire state but I　14　scheduled on Schedule D, E or F and that 15　-- I at least saw the New York return and　15　number happens to be right, then the 16　the federal version attached to the New　16　creditor does not have to file a claim as I 17　York return which may or may not be the　17　understand it. If they disagree because 18　entire federal return for 2019 I think and　18　it's owed more or less -- and rarely do 19　2020.　19　they disagree if they're owed less but if 20　Q. If the debtor's income is zero,　20　they're owed more, they're allowed to file 21　what do you anticipate deducting from?　21　a proof of claim and establish what they 22　MR. AULET: Objection.　22　think the amount due to them from the 23　A. Are we talking about the debtor　23　bankruptcy estate would be. 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? 21 (Pages 78 - 81) 1　C. JALBERT　1　C. JALBERT 2　A. No.　2　someone to do work on a preference 3　Q. What experience does Verdolino　3　analysis. We certainly participated in 4　and Lowey have in analyzing the likelihood　4　preparing that because we filed them. 5　of success in pending litigation claims?　5　Q. Do you know how many 6　A. Absolutely none.　6　pre-petition payments were disclosed in 7　Q. Turning to the next line item,　7　this case? 8　"assistance with reviewing debtor books and　8　A. No. 9　records for possible avoidable transactions　9　Q. Does 21 sound about right? 10　such as preference and fraudulent transfer　10　A. I don't know. 11　claims". Do you see that?　11　Q. So the line item refers to 12　A. Yes.　12　debtor books and records for possible 13　Q. Can you explain to me,　13　avoidable transactions. Have you reviewed 14　generally, what this means?　14　any debtor books and records in connection 15　A. The bankruptcy code allows a　15　with this engagement? 16　look back period. For preferences, it　16　A. No. 17　allows 90 days prior to the filing for　17　Q. Has Verdolino and Lowey 18　preference claims and I'll let lawyers　18　reviewed any books and records in 19　define what that is and insiders and other　19　connection with this engagement? 20　fraudulent transfers take place between　20　A. No. 21　zero days and I've heard it's -- whatever　21　Q. Is it fair to say that 22　the statute happens to be for whatever the　22　Verdolino and Lowey relies on the 23　issue might be, one year, two years, four　23　assistance of other parties in connection 24　years, whatever the case maybe but it's a　24　with this line item? 25　search through transactions to see if any　25　MR. AULET: Objection to form. Page 82　Page 84 1　C. JALBERT　1　C. JALBERT 2　of them might be avoidable and recoverable　2　A. Are you talking about past 3　to the Estate.　3　tense or future tense? 4　Q. What analysis has Verdolino and　4　Q. Past tense. 5　Lowey performed in connection with this　5　A. We relied on other individuals 6　line item?　6　for everything that we did from an 7　MR. AULET: I would caution the　7　information perspective. 8　Witness to the extent that there is　8　MR. AULET: We've been going 9　anything, not to disclose any　9　for awhile so if you need a break -- 10　specifics.　10　THE WITNESS: No, let's get the 11　MS. ARONSSON: Sorry, what do　11　-- let's do it all at once. I would 12　you mean?　12　like to get out of here before 13　MR. AULET: That if he has done　13　tonight. 14　any work, it would be covered by the　14　MR. GOLDMAN: We are going to 15　work/product privilege. Not to　15　break at 12. 16　disclose those specifics.　16　MR. HARBACH: Yes, sir. 17　Q. Setting aside the work/product　17　Q. Okay, turning to the next line 18　protection that Brown Rudnick is alleging　18　item, "assistance with any necessary 19　in connection with this line item, can you　19　litigation support". I think we covered 20　answer the question?　20　this previously. Do you have anything to 21　A. Well, one of the questions in　21　add about potential services in connection 22　the SOFA's is payments made in the 90 days　22　with this line item that we haven't already discussed? prior to bankruptcy. I don't know if　23 24　that's necessarily a surprise to anybody　24　A. Not that I can remember. 25　but that is usually the starting place for Page 83　25　Q. Has Verdolino and Lowey done 22 (Pages 82 - 85) 1　C. JALBERT　1　C. JALBERT 2　any work in connection with this line item　2　assets is on liquidated litigation claims? 3　to this date?　3　MR. AULET: Objection to form. 4　A. In this case, no.　4　A. If we did, it would be awfully 5　Q. The next -- turning to the next　5　small. 6　line item is "assistance with plan　6　Q. Understood. Are you aware of 7　development and preparation including　7　any draft plans currently being circulated? 8　feasibility". What does this mean?　8　MR. AULET: Objection. He's 9　A. Well, in order to have a　9　already testified that he hasn't 10　successful Chapter 11, you have to confirm　10　performed any work on this. So I 11　a plan of reorganization or whatever the　11　don't see what the relevance is to 12　title will be when it's prepared and　12　V&L's retention. 13　created. It might even be a joint plan for　13　MS. ARONSSON: Sure. I'm 14　all I know. In those plans, there　14　curious though about ongoing work in 15　typically is some budgeting because　15　connection with this line item. 16　sometimes payments to creditors are paid　16　MR. AULET: He can answer if 17　out over time. We might assist in　17　he's doing any current work with it. 18　preparing the cash flow projections of　18　A. None. 19　receipts and disbursements for some future　19　Q. Turning to -- turning to the 20　time period and my -- I'm not a lawyer but　20　next line item on the next page, it reads, 21　as I understand it, in order to confirm a　21　"general consulting and assistance with any 22　Chapter 11, you must prove that the　22　other matters and tasks that may arise and 23　creditors are getting a better return from　23　as may be directed by you or the debtor". 24　the Chapter 11 plan than they would have in　24　Is it fair to say this is kind of a 25　a Chapter 7 case and that usually requires　25　catch-all? Page 86　Page 88 1　C. JALBERT　1　C. JALBERT 2　that you -- well, you're going to have　2　A. Yes. It's a catch-all with the 3　feasibility and you're going to have --　3　caveat -- this is not my first rodeo -- if, 4　what's the other one -- term is slipping my　4　for some reason, there's a discreet task 5　mind -- I can't remember it but it didn't　5　that is going to be required that will be 6　list it anyway's.　6　comprehensive and costly, we would file a 7　Q. The line item says feasibility　7　motion to amend our employment, what would 8　and I think you mentioned that as well.　8　be covered by the employment but as to -- 9　What does feasibility mean?　9　you know, for instance, sometimes they get 10　A. You -- the projections is　10　a notice from the IRS that requires 15 11　usually the evidence with which to allow　11　minutes for someone to respond to. I know 12　the Court and other parties in interest to　12　little -- little cats and dogs that happen 13　determine what the future cash flows will　13　that don't happen to fit into something 14　be and make their own decision based on　14　else, it's a catch-all for the minutiae. 15　that as to whether the debtor's plan is　15　Not intended to be a catch-all for major 16　financially feasible and the Judge　16　line items and that's only to protect me. 17　obviously has the final determination but　17　Q. Understood. What work or 18　usually everyone puts their two cents in.　18　analysis has Verdolino performed in 19　Q. What analysis has Verdolino and　19　connection with this line item, if any? 20　Lowey done to date in connection with this　20　A. None that I know of. 21　line item?　21　Q. Are you familiar with a company 22　A. None.　22　called Stretto? 23　Q. Would Verdolino and Lowey have　23　A. Yes. 24　a function in developing a plan if the　24　Q. What do they do? 25　debtor's estate's only source of income or Page 87　25　A. I don't know everything that 23 (Pages 86 - 89) 1　C. JALBERT　1　C. JALBERT 2　they do but they do claims agent work and　2　MR. AULET: Objection to form. 3　other bankruptcy-related work. I don't　3　A. Yes. 4　know what their list of services are. I've　4　Q. You mentioned before that you 5　hired them myself in cases. I think　5　have worked with Stretto in the past? 6　they're still working for me on a case or　6　A. Well, they're in the same -- 7　two right now in a limited basis.　7　some of the same -- well, a couple. One or 8　Q. Are you aware that Stretto was　8　two of the same cases that we're in. 9　involved in this matter?　9　Q. Do you have an understanding as 10　A. I'm aware that there's a motion　10　to whether Stretto could open and maintain 11　to employ them, yes.　11　a DIP account? 12　Q. Generally, what is your　12　A. No. 13　understanding of the scope of work that　13　Q. Do you have an understanding 14　Stretto would potentially be employed to　14　about whether Stretto could monitor 15　do?　15　disbursements in connection with a DIP 16　A. I have not read their motion to　16　account? 17　employ. No idea what their --　17　A. No. 18　MS. ARONSSON: Let's go off the　18　Q. Turning to the books and 19　record. Thank you.　19　records line item, the seventh bullet 20　THE VIDEOGRAPHER: The time is　20　point, I'm going to ask you to assume that 21　11:53 a.m. and we are off the record.　21　there are 21 professional service providers 22　(Whereupon, a brief recess was　22　who have received a pre-petition payment in 23　taken.)　23　the 90 days before filing. I'm also going 24　THE VIDEOGRAPHER: The time　24　to ask you to assume that Stretto can 25　period is 12:22 p.m. We're back on　25　provide analysis with respect to those Page 90　Page 92 1　C. JALBERT　1　C. JALBERT 2　the record.　2　payments. Why is it necessary for 3　Q. Just wrapping up the questions　3　Verdolino and Lowey to perform these 4　related to Exhibit 4. Turning back to the　4　duties? 5　line item about opening and maintaining the　5　MR. AULET: Objection to form. 6　DIP account, would you agree that a bank or　6　It calls for speculation. 7　an escrow agent could open and maintain a　7　A. Most everybody that has half a 8　DIP account?　8　brain can do that. It's not going to be 9　MR. AULET: Objection to form.　9　done by me. 10　A. I don't have any knowledge of　10　MS. ARONSSON: The Court 11　why they couldn't but I'm certainly not an　11　Reporter is going to hand you what is 12　expert.　12　being marked as Jalbert Exhibit 5. 13　Q. What about monitoring　13　(Whereupon, Official Form 14　disbursements and effectuating　14　106Sum was marked as Jalbert Exhibit 15　disbursements?　15　5 for identification as of this date 16　A. The bank doing it?　16　by the Reporter.) 18　Q. Yes. A. I don't think the bank's going　17 18　MS. ARONSSON: I'll say for the record, this is a document that has 19　to do it.　19　been filed as Docket Number 78 in 20　Q. Or an escrow agent.　20　this case. 21　A. An escrow agent would have more　21　Q. Do you recognize this document, 22　obligation, whatever the escrow agreement　22　Mr. Jalbert? 23　says. I don't --　23　A. Yes. 24　Q. But an escrow agent could be　24　Q. What is it? 25　employed to perform those duties? Page 91　25　A. The first page is the official 24 (Pages 90 - 93) 1　C. JALBERT　1　C. JALBERT 2　form 106Sum which is the summary of assets　2　Q. Item 58 refers to Line 36? 3　and liabilities and certain statistical　3　A. Okay. 4　information for the debtor, Ho Wan Kwok.　4　Q. So 36, just up the page, the 5　Q. I think we've discussed earlier　5　total amount here is 3,850 dollars. Do you 6　that Verdolino and Lowey had a role in　6　see that? 7　preparing the SOFA and schedule. Is that　7　A. Yes. 8　right?　8　Q. So 36 wraps up into one number. 9　A. Yes.　9　Part 4 of this filing, is that fair? 10　Q. Verdolino and Lowey had a role　10　MR. AULET: Objection to form. 11　in preparing this document?　11　A. Well, when you mean this 12　A. Yes.　12　filing, are you talking about Part 4 of 13　Q. I just want to walk through　13　Schedule A/B. 14　this at a high level. The first line item　14　Q. I am, yes. Thank you for the 15　is -- item one relates to property. What　15　clarification. 16　does this line item include?　16　A. I would agree that Line 36 is 17　A. What specific -- A, B or C or　17　the sum of Part 4 which starts at question 18　all of them?　18　16. 19　Q. Sorry, fair question. 1A.　19　Q. What analysis, if any, did 20　A. Well, it reads "Schedule A/B　20　Verdolino and Lowey perform in connection 21　Property official form 106A/B", question or　21　with these line items? 22　1A, "copy Line 55. Total real estate from　22　A. Whatever we did, we did working 23　schedule A/B".　23　with the lawyers. 24　Q. Thank you. And it reads zero?　24　Q. I'm going to ask you to turn to 25　A. Correct.　25　Page 3 of the document. Page 94　Page 96 1　C. JALBERT　1　C. JALBERT 2　Q. What analysis, if any, did　2　MR. AULET: Just for 3　Verdolino and Lowey do to prepare this line　3　clarification, every time you're 4　item?　4　refer to Page 3, you're referring to 5　A. I worked with the lawyers.　5　the top numbers? 6　Q. Did you do any independent　6　MS. ARONSSON: Yes. I'm 7　investigation with respect to the line item　7　referring to the docket numbering at 8　1A?　8　the top. Page 3 of 23. 9　MR. AULET: Objection to form.　9　Q. Starting with Part 1 here, did 10　A. No.　10　Verdolino and Lowey perform any work in 11　Q. Turning to 1B, this reads,　11　connection with this line item? 12　"total personal property from Schedule A/B"　12　A. If we did, we did with counsel. 13　and I think this refers us to Line 36?　13　Q. In Part 2, Item 3 and 4 14　A. I would have thought it related　14　referring to cars, vans, trucks, etcetera, 15　to Line 62.　15　watercraft, aircraft, did Verdolino and 16　Q. It does and then 62. Sorry --　16　Lowey perform any work in connection with 17　so 62 refers back to 56 to 61. Do you see　17　this section? 18　that, that's on Page 7 of the PDF?　18　A. All with counsel. 19　A. Lines 56 to 61, is that what　19　Q. So it's fair to say, when you 20　you're referring to?　20　say you performed work with counsel, you 21　Q. That's right.　21　didn't perform any independent 22　A. Yep.　22　investigation? 24　Q. The only item populated in 55 to 61 is Item 58?　23 24　A. Correct. Q. Part 3, Items 6 through Items 25　A. Correct.　25　15 refer to personal and household items, Veritext Legal Solutions 866 299-5127 25 (Pages 94 - 97) 1　C. JALBERT　1　C. JALBERT 2　is that right?　2　EXAMINATION BY 3　A. Yes.　3　MR. HARBACH: 4　Q. Without walking through each of　4　Q. For the record, this is David 5　these, did you perform -- did Verdolino and　5　Harbach at O'Melveny, also representing 6　Lowey perform any work in connection with　6　Pax. I just have a few questions. Sir, I 7　Items 6 through 14?　7　believe you mentioned earlier that you or 8　A. Nothing -- not with the　8　Verdolino and Lowey were involved in 9　attorneys.　9　helping to prepare the notes for the 10　Q. Just to be clear about your　10　schedules that were filed? Have I got that 11　role, were you provided information from　11　right? 12　counsel and you were responsible for　12　A. The specific part of the 13　drafting this form or did you rely on　13　notes -- 14　counsel to draft this form?　14　Q. Yes, sir. The specific notes. 15　MR. AULET: Objection to form.　15　A. Not the general -- 16　A. We keypunched into the forms　16　Q. Understood. 17　after consultation obviously.　17　A. Yes, I worked with counsel on 18　Q. Did you do anything besides　18　that. 19　keypunch into the form?　19　Q. The specific notes are -- 20　A. We discussed matters with the　20　appear at Document Number 77 on the docket 21　attorneys.　21　and I don't have an extra copy for you but 22　Q. I'm asking in connection with　22　I hope you'll agree that it won't be 23　filing the schedule and the SOFA, when you　23　necessary. When it comes to questions 24　say you communicated with the attorneys,　24　about things like electronics and household 25　you're talking about Brown Rudnick?　25　goods and furnishings, which my colleague Page 98　Page 100 1　C. JALBERT　1　C. JALBERT 2　A. And Melissa Francis and Aaron　2　was just asking you about, the specific 3　Mitchell.　3　notes state, for example, "numerous items 4　Q. Did you communicate or did　4　fitting the personal and household 5　Verdolino and Lowey communicate with anyone　5　definition are located at the residence and 6　else besides the attorneys at Brown　6　the apartment" and then it goes onto say, 7　Rudnick, Melissa Francis and Aaron　7　"except as otherwise set forth herein, the 8　Mitchell?　8　debtor has no legal title to the contents 9　A. No.　9　of either the residence or the apartment 10　Q. Were you provided any facts or　10　and no court has made any determination 11　information from any party when punching in　11　that the debtor has any other interests in 12　these line items?　12　any such items". My question for you is 13　A. We were informed by facts, lots　13　was Verdolino and Lowey at all involved in 14　of them from the attorneys and lots of　14　making the assessment of whether any of 15　discussion.　15　these household items belonged to the 16　Q. Was it -- scratch that. The　16　debtor? 18　information you received, was it oral? A. Some was oral and some was in　17 18　MR. AULET: I just lodge an objection to asking him about a 19　e-mails, I believe, from counsel.　19　document that you're not showing him. 20　MR. HARBACH: Do you mind if I　20　You can answer if you can. 21　ask a couple questions?　21　A. To be clear, are you asking me 22　MS. ARONSSON: Sure.　22　if I investigated whether the spatulas and 23　MR. AULET: I don't have any　23　the pots and pans existed and who bought 24　objection.　24　them and how much they were and are they at 25　MR. HARBACH: Thank you. Page 99　25　the house? 26 (Pages 98 - 101) Page 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 27 (Pages 102 - 105) 1　C. JALBERT　1　C. JALBERT 2　scratch that. What was Verdolino and　2　operating report is a different report and 3　Lowey's role in connection with this　3　that's a completely different question than 4　section?　4　what's on here. 5　A. We had discussions with the　5　Q. Can you explain to me the 6　legal team, which is Brown Rudnick team　6　difference? 7　plus Aaron Mitchell, plus Melissa Francis,　7　A. And I don't remember what 8　probably more than one time, probably　8　question it is, is it like 4 or 5 or 6E or 9　orally, probably in e-mail and it was a　9　whatever it is, the request is to report 10　discussion.　10　the expenses paid by others on the debtor's 11　Q. Turning to the next page, the　11　behalf. That's not what this asks. So in 12　estimated monthly operating expenses reads　12　the schedule, we listed some funds and we 13　zero. Is that fair?　13　will, going forward, be listing and 14　A. Yes.　14　reporting, as required by the MOR, the 15　Q. Did you anticipate the debtor's　15　expenses paid by others on behalf of the 16　monthly operating expenses to remain zero　16　debtor which is again different from what 17　after this point?　17　this asks. 18　MR. AULET: Objection to form.　18　Q. Focusing on what this asks, 19　A. It certainly was discussed with　19　it's your understanding that the debtor's 20　the attorneys. I don't think it's a　20　ongoing monthly expenses is zero? 21　secret. There was lots of discussion　21　MR. AULET: Objection to form. 22　yesterday. So my expectation is yes, as to　22　A. The debtor's payment of the 23　his expenses, his payment of his expenses　23　ongoing expenses is zero. 24　is going to remain I think zero.　24　Q. You did no investigation into 25　Q. I think you said his -- his　25　whether that is correct? 1　C. JALBERT　1　C. JALBERT 2　expenses. In your view, what does his　2　A. Correct. 3　expenses cover?　3　Q. Turning just to the Excel 4　A. There's a whole list of them　4　sheets at the end of this document, 5　here. You want to go down them? It looks　5　starting just broadly, was Verdolino and 6　like about 30 of them. Real estate taxes,　6　Lowey involved in preparing these 7　property and homeowners and renters'　7　documents? 8　insurance, home maintenance repair and　8　A. Well, we were certainly 9　upkeep expenses, home ownership association　9　involved with others, yes. 10　and condo dues. Don't even know if those　10　Q. What -- generally, what work 11　are applicable. Electricity, heat and　11　did Verdolino and Lowey do in connection 12　natural gas. Want me to keep going?　12　with these documents? 13　Q. So we can just agree that Items　13　A. Reviewed them for 14　4 through 21 would include monthly　14　reasonableness, assisted in putting them in 15　expenses?　15　a form that would normally be seen in a 16　A. Again, as it relates to him　16　SOFA and schedule. I think some of this 17　paying them, I would agree. My　17　was uploaded into the actual Schedule F 18　understanding is they're going to remain　18　because I think Schedule F -- well, maybe 19　zero.　19　it doesn't. I don't know. I don't 20　Q. So this -- the analysis　20　remember whether this was uploaded or not 21　contained in this document is separate from　21　but it could be. So that -- so it starts 22　the monthly operating report, the reports　22　with D. So all of these, we worked with 23　that you, Verdolino, draft in connection　23　the attorneys and that's again, all three, 24　with this case?　24　the Brown Rudnick team, Aaron Mitchell and 25　A. Correct, because the monthly Page 107　25　Melissa Francis. 28 (Pages 106 - 109) Page 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 29 (Pages 110 - 113) 1　C. JALBERT　1　C. JALBERT 2　Schedule A is I thought real property that　2　Haven on Wednesday for the 341 meeting but 3　was owned by the debtor. I would have to　3　I don't know -- I know it's a valuable car. 4　go back and confirm that but real estate.　4　I don't know what the name is and I don't 5　So it would be -- he's alive. He resides　5　know who owns them. I know the debtor -- 6　in a residence and I'm presuming this is　6　just as this says, the debtor has use. 7　the appropriate legal description of the　7　Q. So beyond what this says here 8　facts and circumstances of his living in　8　and your previous answer, do you have 9　that residence.　9　anymore information about the vehicles that 10　Q. Again, no independent　10　the debtor has use of? 11　investigations into this?　11　A. No. 12　A. Correct.　12　Q. Did you witness the debtor 13　Q. Did you perform any evaluation　13　using any luxury vehicles at any time? 14　of the residences listed in Question 1?　14　A. I don't know what you mean by 15　A. No.　15　using but he got out of one in New Haven on 16　Q. The second bullet refers to an　16　Wednesday. 17　apartment in the Sherry Netherland Hotel?　17　Q. Do you know what kind of car it 18　A. Yes.　18　was? 19　Q. Did you draft this section?　19　A. I don't remember. 20　A. Did I draft it? I doubt it. I　20　Q. Is this -- strike that. Is -- 21　might have reviewed it. I might have had　21　is the answer to Question 3 relevant to the 22　input in something but this is not my　22　preparation of monthly operating reports? 23　language.　23　A. Probably, yes. 24　Q. Are you aware that the entity　24　Q. Why? 25　holding the legal title to the Sherry　25　A. Because I imagine there's a 1　C. JALBERT　1　C. JALBERT 2　Netherland apartment is in bankruptcy?　2　cost associated with those vehicles being 3　A. Well, I know there's a Chapter　3　provided for his use and again, I don't 4　11 going on. Exactly what's in Chapter 11　4　remember exactly what the question is, 4, 5 5　and who owns what, I have not confirmed or　5　or 6, like E, where the rules say to report 6　made an investigation but generally　6　expenses made by third-parties on behalf of 7　speaking, I understand that that apartment　7　the debtor. Well, I'm thinking the use of 8　is somehow in Chapter 11 in New York.　8　the vehicles -- you know, I don't know if 9　Q. Any involvement in those　9　there's a car payment on it, gasoline, 10　proceedings in New York?　10　insurance, I don't know but something might 11　A. No.　11　be in there. 12　Q. Turning to the next page,　12　Q. What about the purchase of the 13　Question 3 asks for interests, broadly　13　vehicle itself whenever it was purchased, 14　speaking, in any vehicles. The response　14　is that relevant to the monthly operating 15　reads that "the debtor has use of　15　report? 16　automobiles including luxury automobiles　16　A. Well, monthly operating reports 17　and motorcycles". Did you do any　17　are usually a disbursement in a particular 18　investigation into this analysis?　18　time period. I imagine if they've bought 19　A. No.　19　one of those cars during the pendency, 20　Q. Do you have any understanding　20　maybe it shows up. I don't know. On the 21　of what vehicles the debtor uses?　21　other hand, you could make an argument that 22　A. Only from my memory, the -- he　22　the use of the vehicle is not the same 23　has access to a luxury vehicle and I think　23　thing as buying the vehicle because maybe 25　there's a vehicle that his security travels in. As a matter of fact, they were in New　24 25　other people use it too. So you would have to find a way of allocating the cost. 30 (Pages 114 - 117) 1　C. JALBERT　1　C. JALBERT 2　Q. Does that answer apply to the　2　A. No. 3　Question 1 about residences as well?　3　Q. Turning to Page 8, Question 26 4　MR. AULET: Objection to form.　4　asks for patents, copyrights, trademarks, 5　A. The debtor resides in a　5　etcetera. The answer refers to 6　particular residence. They're -- the only　6　unregistered copyrights and other 7　people there that I know of, except for a　7　intellectual property interest in music and 8　maid that comes in and security and　8　videos posted to various platforms. What 9　possibly visits from family. So I imagine　9　is this referring to? 10　the cost of the residence would be on that　10　A. The whole thing? 11　so -- that monthly operating report in some　11　Q. Yes. 12　amount and I think I -- I was a proponent　12　A. The Question 26 refers to 13　of 50 percent of that cost would be on　13　various intellectual property patents, 14　behalf of the debtor because the spouse　14　copyrights, trademarks, trade secrets and 15　lives there too and I didn't count the kids　15　intellectual property. The debtor -- I'll 16　because they only came to visit the debtor.　16　just read it to you. "The debtor has 17　So I kind of ascribed more to the mother　17　possible unregistered copyrights and other 18　and father and split the cost but there's　18　intellectual property interest in music and 19　no home purchase in there. There's no --　19　videos posted to various digital and media 20　again, it's what you pay in that current　20　platforms such as YouTube, GTV, Twitter" 21　month. So I'm assuming they're telling --　21　and -- I don't even know, GETTR, whatever 22　we're going to be disclosing what is paid　22　that is. "The debtor ascribes no value to 23　in that particular time frame on behalf of　23　his social media assets and has made no 24　the debtor on the various categories, the　24　attempts to monetize his social media 25　vehicles, the security, the home --　25　presence". Page 118　Page 120 1　C. JALBERT　1　C. JALBERT 2　Q. Thank you --　2　Q. Beyond what's written on the 3　A. Food.　3　page, do you have any understanding of what 4　Q. Thank you. Question 4 refers　4　this refers to? 5　to watercraft, aircraft, motor homes and　5　A. No. 6　the answer references previous access to　6　Q. The second sentence notes that 8　the use of a yacht named the Lady May. Do you have any -- beyond what's written on　7 8　the debtor ascribes no value to these items, do you see that? 9　this page, do you have any understanding of　9　A. Yep. 10　Mr. Kwok's interest the Lady May?　10　Q. You performed no valuation of 11　A. Nothing that's not printed on　11　these items in connection with your work? 12　this page.　12　A. Correct. 13　Q. Did you do any independent　13　Q. Do you know if any valuation 14　investigation into this?　14　was performed? 15　A. No.　15　A. None to my knowledge. 16　Q. Items 6 and 7, household goods　16　Q. Question 31 asks for interest 17　and electronics. I think we covered that　17　and insurance policies. The answer refers 18　previously. In connection with Items 6,　18　to his spouse's health insurance policy 19　household goods through Questions 17 on　19　which has no cash value. Do you see that? 20　this page -- so just for clarity, it's　20　A. Yes. 21　Questions 6, 7, 8, 9, 11, 17. Did you do　21　Q. Is it standard practice that a 22　any investigation as to what -- as to　22　health insurance policy has no cash value? 23　whether the items referenced in here belong　23　A. I've never seen a situation 24　to Mr. Kwok versus some other third-party　24　where a health insurance policy has a cash 25　or entity? Page 119　25　value except for to the beneficiary of -- 31 (Pages 118 - 121) Veritext Legal Solutions 866 299-5127 23　C. JALBERT if you have a health insurance plan, it has a lot of value to you when you go to the hospital and it pays the bills for you. There's not an independent value to a third-party that you can sell. Q. Do you have any knowledge about the health insurance policy that the debtor has currently? A. No. Q. Question 53 asks for property of the kind not listed and the answer refers to his membership at Mar-a-Lago Club in Palm Beach. Is this the type of thing that Verdolino and Lowey would include on a monthly operating report if Mr. Kwok, the debtor, used the membership? MR. AULET: Objection to form. A. I would have to use conjecture. Q. Go ahead. A. Well, the first monthly operating report was filed in February. I don't know whether he went down there or　1 23　C. JALBERT Rudnick, Aaron Mitchell and Melissa Francis to inform you of how he might benefit from things like his like his Mar-a-Lago membership in connection with drafting the monthly operating report? A. I certainly would listen to counsel on that for sure. Q. But Verdolino and Lowey wouldn't endeavor to seek out information about these monthly expenses -- A. Well, we're going to seek out and we're going to point to the question and we're going to ask for information that's responsive to that. I don't have access to the information. We don't investigate. I'm not going to keep track of where the debtor goes or doesn't go. So someone would need to tell us the information. We would then review it but I -- I think that Mar-a-Lago thing, at least for the foreseeable future, is not an issue but if it becomes an issue, someone 25　not. I don't know if he went down there in March. If he -- if he went there, I　24 25　will tell me. Q. Turning to Page 11, Schedule I, 25　Page 122 C. JALBERT imagine there would be travel expenses. I don't know whether there would be a fee for the golf and maybe he had lunch. So I imagine if he physically went there and used it, there would be -- there might be -- there would be something in the monthly operating report but if he stays where I think he's going to stay, in Greenwich where he's safe, it's not going to be relevant. Q. What is your basis for thinking he's going to stay where he is in Greenwich? A. I listened to the 341 meeting yesterday -- excuse me, Wednesday. Q. Besides the knowledge gathered from that hearing on Wednesday, the 341 hearing, do you have any independent knowledge about the debtor's expected travel or location? A. I have no knowledge whatsoever of where he's going to be at any point in time. Q. Would you rely on Brown Page 123　1 25　Page 124 C. JALBERT the second to last sentence here and it's that "the debtor plans to amend Form 122B filed on February 15th, 2022 in which debtor erroneously claimed monthly income of \$19,488". Do you see that? A. Yes. Q. Do you know what that refers to? A. Yes. Q. What is it? A. The debtor inadvertently or accidently -- I don't know what the term would be -- erroneously filed a Form 122B. It included \$19,488 dollars which met -- the form met for the monthly income, I think the review by the lawyers was that's incorrect and so they -- the debtor filed an amended 122B or at least intended to -- I don't know if it's done yet or not -- excluding that income. Q. Did Verdolino and Lowey perform any work in connection with that erroneous inclusion? A. I'm sure anything we did was in 32 (Pages 122 - 125) Page 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 33 (Pages 126 - 129) 1　C. JALBERT　1　C. JALBERT 2　and direct him the Witness to answer　2　Q. Is this the monthly operating 3　for the same reasons that we　3　report filing that we've been discussing 4　discussed previously on the record.　4　that you've been involved in preparing? 5　MS. ARONSSON: And we'll　5　A. Looks like it, yes. 6　continue to dispute the redaction　6　Q. Turning to the filing 120-1, 7　here.　7　the separate loose page, these line items 8　Q. Turning to the attachment, this　8　here, can you just explain broadly what 9　summary of expenses, this was provided by a　9　they are at the bottom? What does the 10　person -- the unknown person in the top　10　total reflect? 11　e-mail, is that right?　11　MR. AULET: Objection to form. 12　A. Yes.　12　A. You're referring to the 13　Q. Is it fair to say that this is　13　\$109,827.12? 14　the starting point for Verdolino's monthly　14　Q. Yes. 15　operating report draft?　15　A. I'm trying to see who made the 16　MR. AULET: Objection to form.　16　payments but inadvertently, the family, on 17　A. As to the one particular　17　behalf of the debtor, on February 16th, the 18　question, yes.　18　day after the filing, made these two 19　Q. Sorry. What do you mean?　19　payments on pre-petition amounts. So this 20　A. This answers one question on　20　was, in an abundance of caution, in the 161 21　the monthly operating report and again, I　21　thousand dollars that was shown on Part 1, 22　don't remember off hand exactly which one　22　Number E, this 109 thousand dollars is 23　it is but something, 4, 5, 6E. The funds　23　included in the 161,323. So we were -- the 24　paid by third-parties on behalf of the　24　lawyers felt it was important to supplement 25　debtor. This is the first pass.　25　the monthly operating report with that Page 130　Page 132 1　C. JALBERT　1　C. JALBERT 2　MS. ARONSSON: McKenzie, Tab　2　information that this was really a 3　19.　3　pre-petition payment paid post-petition. 4　THE WITNESS: Are you done?　4　Q. Understood. Thank you. So the 5　MS. ARONSSON: No.　5　total expenses \$161,323 here, if we 6　MR. AULET: Should we have the　6　subtract from that, the total inadvertent 7　back up marked as a separate exhibit　7　payments is \$109,827. What does that 8　or --　8　amount reflect? 9　MS. ARONSSON: I typically mark　9　A. The amount of the payments that 10　them as one.　10　weren't these two payments that were made 11　MR. AULET: Okay.　11　in the period from February 15th to 12　THE WITNESS: We'll put them　12　February 28th by third-parties on behalf of 13　together again and eliminate the blue　13　the debtor. 14　sheet.　14　Q. Would that be reflected in the 15　(Whereupon, E-mail Chain was　15　final version of the living expenses sheet 16　marked as Jalbert Exhibit 8 for　16　that we looked at on Exhibit Number 7? 17　identification as of this date by the　17　A. Yes. 18　Reporter.)　18　MR. AULET: Objection to form. 19　Q. The Court Reporter is going to　19　Q. Is anything else included in 20　hand you what's being marked as Jalbert　20　that number, to your knowledge? 21　Exhibit 8.　21　A. Well, inadvertently, yes. We 22　A. Have you given it to her yet?　22　found out that whoever created the form on 23　MS. ARONSSON: This is a　23　the security total dollars, whatever the 25　document filed in this case as Docket 120 and document 120-1.　24 25　final total dollars were, there was a payment made February 10 pre-petition that 34 (Pages 130 - 133) 1　C. JALBERT　1　C. JALBERT 2　was inadvertently included in the payments　2　that the categories were properly described 3　from February 15th to 28th. So that will　3　because this is not nearly final. This -- 4　be corrected on the next operating report.　4　there were some errors and we also worked 5　Q. So included in this operating　5　with counsel and others in trying to figure 6　report is the two inadvertent payments to　6　out what the percentage of the monies that 7　the law firms identified on Exhibit 8?　7　were paid in Column C multiplied by a 8　A. Yes, correct.　8　distribution percentage to arrive at the 9　Q. The monthly operating living　9　total. We worked with the preparer to make 10　expenses that we've talked about and then　10　sure that the descriptions on the schedule 11　this other payment that you said would be　11　were accurate. We tried to confirm the 12　corrected, is that right?　12　numbers were accurate. We couldn't get the 13　A. It's included in the 161.　13　information in time to be able to do that 14　We'll be pulling that out when we do the　14　but then we looked at the distribution 15　March -- so the way the form works usually　15　percentages using our judgment in working 16　is you have payments paid currently and　16　with the lawyers. 17　cumulative. We will take that small amount　17　Q. Looking at this draft, living 19　of money out of the cumulative so as to have the correct number going forward.　18 19　expense chart in Exhibit 7, there are seven line items. Is that right? 20　Q. So is it fair to say that　20　A. Yes. 21　Verdolino and Lowey's role in connection　21　Q. Is it fair to say that 22　with these inadvertent payments was to kind　22　Verdolino and Lowey crosschecked the names 23　of double check the amounts included in the　23　of the categories to ensure that they 24　monthly operating report?　24　accurately depicted the expenses contained 25　A. We tried but given the timing　25　in those line items? Page 134　Page 136 2　C. JALBERT of when the information became available　1 2　C. JALBERT A. We did the best we could, yes. 3　and when the form had to be filed, there　3　Q. What more information would 4　was a miscommunication with the preparer of　4　have been helpful to help you get to that 5　the schedule that will be rectified.　5　determination? 6　Q. Who's the preparer of the　6　A. If we could have seen what 7　schedule?　7　the -- what the actual payees and 8　A. I can't tell you.　8　disbursements were, it probably would have 9　Q. What schedule are you referring　9　helped us with the categorization. 10　to, this document here, the monthly　10　Q. But you didn't receive that? 11　operating report, Exhibit 8?　11　A. Not -- not at that time, no. 12　A. This thing (indicating).　12　Q. Is the extent of information 13　Q. So the number 161 here refers　13　you received regarding these line items 14　to this spreadsheet in Exhibit 7 as　14　included in this chart here? 15　reflected with your edits, with Verdolino　15　A. As of the date that we made 16　and Lowey's edits?　16　available all the -- I'm sure there's an 17　A. The 161 is the sum of the final　17　updated version because this doesn't tie to 18　number from Exhibit 8 plus the 109.　18　here (indicating) and then we -- long after 19　Q. What work did Verdolino and　19　we produced the information for -- for this 20　Lowey do in connection with getting to the　20　deposition, there's been continuing ongoing 21　final numbers?　21　discussions because we're getting ready to 22　A. We worked with counsel and　22　file -- excuse me, the March MOR in April. 23　Aaron Mitchell and Melissa Francis trying　23　Q. We'll turn to the -- what I 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 35 (Pages 134 - 137) Page 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 36 (Pages 138 - 141) Page 142 1 C. JALBERT those people but our feeling in consultation with the attorneys was that the only reason those people are there is they're coming to visit the debtor and that's why they incurred the cost. So I thought they should put 50 percent to the husband and 50 percent to the wife and that's how we got the 50 percent. 10 Q. Besides what you just described to me, do you have anymore reasons for suggesting the increase of 50 percent? 13 A. Not that I can remember. 14 Q. Item 2 is security is increased to 100 and looking at the draft in Exhibit 7, it was 40 percent. What was your reasoning for suggesting to increase the security to 100? 19 A. Again, the only reason there's any security at all is all about the debtor. So in an abundance of caution, we're ascribing that cost, one hundred percent of that cost to the debtor. The wife likely would not have security concerns if she were not married to Page 143 1 C. JALBERT Mr. Kwok and when the daughter or others sometimes travel, they need security as well. So for whatever reason, their security is all related to the debtor. We suggested going to a hundred percent. It was discussed among the group and everyone agreed to the 100 percent. 9 Q. What is the basis for your assumption that the primary reason security has been retained is directly related to the debtor? 13 A. Discussion with Melissa Francis and Aaron Mitchell who confirmed in several phone calls that the debtor is harassed and threatened and otherwise scared for his existence and to the extent the -- I'm told to the extent the family is scared, they're scared because of their relationship to their father. 21 Q. Is there any other reasoning that you haven't articulated about the basis for your increasing security to one hundred? 25 A. Well, it is very conservative Page 144 1 C. JALBERT to ascribe the one hundred percent of the cost to the debtor is -- means that all that costs -- we could have left it at 30 percent and probably made it a callable argument of why it could be 30 percent. We wanted to go with -- I think part of the final reasoning amongst the group was that it's conservative to report all of it on the debtor's behalf because of his safety concerns is -- that was the reasoning. 12 Q. Thank you. Item 3 is utilities increased to 50 percent and I'll represent Exhibit 7 has it at 30 percent and you ascribe the same explanation as the meals. Is there any other -- 17 A. No, it's the same -- it's the same -- it's the same theme at different percentages for most of these. 20 Q. Item 4 refers to housekeeping. I believe Verdolino and Lowey recommended changing repair and maintenance to housekeeping? 24 A. Well, as it turns out, once we were able to speak with someone and get Page 145 1 C. JALBERT some information that's behind the numbers, we found out that that's the cost of the maid for those 15 days or maids or maid service or cleaning service and not maintenance. So it's just a matter of calling it what it was. Had we seen detail, we would have understood that on a more timely basis. 10 Q. Your reasoning for increasing the allocation from 30 to 50 percent, is it fair to say it's the same reasoning behind -- 14 A. It's a husband and a wife. You know, any other cleaning they do on behalf of anybody else, the only reason they're there is because the Kwok's are there. The debtor and his spouse. 19 Q. You note at the bottom of the page, "in our opinion, it's best to be more conservative". That's another reasoning behind your -- 23 A. Yes. 24 Q. -- suggestion to increase the allocations? Is that yes? 37 (Pages 142 - 145) 1　C. JALBERT　1　C. JALBERT 2　A. Yes.　2　THE WITNESS: Okay. 3　Q. I do want to talk about the　3　Q. Turning to Page 2, Melissa 4　insurance changed to zero percent from 30　4　Francis notes that, "since MK doesn't own 5　percent.　5　the Connecticut property, can you please 6　MS. ARONSSON: I think,　6　just explain the applicability of the 7　Makenzie, can you hand me Tab 14?　7　following entries as his monthly expenses? 8　A. All done?　8　And what type of insurance is it?" Do you 9　Q. Yes. Before I show you the　9　see that? 10　document, do you recall information about　10　A. Yes. 11　the change from 30 percent to zero percent　11　Q. What do you understand Ms. 12　for the insurance line item?　12　Francis to be asking here? 13　A. I recall talking with my　13　A. Since the debtor doesn't own 14　colleague about it after he found out the　14　the Connecticut property, can you please 15　facts, yes.　15　justify the applicability of the following 16　Q. What do you remember about that　16　entries as his monthly expenses and she's 17　interaction?　17　asking what type of insurance. 18　A. Well, I think he found out the　18　Q. What is your view, if any, on 19　insurance payment that -- that 13 thousand　19　her question? 20　dollars on Number 9 here was one hundred　20　MR. AULET: Objection to form. 21　percent pertaining to the Sherry apartment　21　A. I would like to answer them 22　in New York City where he did not live　22　correctly. 23　during this time frame and so to the extent　23　Q. You would like to answer the 24　that someone is paying those bills of the　24　monthly reporting -- 25　Sherry, I think that's the Sherry's problem　25　A. I'm hoping we answered her Page 146　Page 148 1　C. JALBERT　1　C. JALBERT 2　and not on account of the debtor because as　2　questions. I mean this is going onto the 3　I'm told by the attorneys, everyone's　3　monthly reporting but I'm hoping we 4　understanding, from the facts is that he's　4　answered them correctly. 5　-- he does not have an interest in that　5　Q. Substantively, what is your 6　real estate. So he shouldn't have any　6　view on her question here? 7　percentage in the expenses shown on the　7　MR. AULET: Objection to form. 8　monthly operating report.　8　A. I don't want to try and guess 9　(Whereupon, E-mail Chain was　9　what she was thinking. 10　marked as Jalbert Exhibit 10 for　10　Q. So you have no understanding -- 11　identification as of this date by the　11　Verdolino and Lowey has no understanding 12　Reporter.)　12　about the question she's asking here? 13　MS. ARONSSON: The Court　13　A. I have my understanding. 14　Reporter is going to be handing you　14　Q. Okay. Turning to the first 15　what's marked as Jalbert Exhibit 10.　15　page, Mr. Flynn responds, "correct, he 16　This is a document produced in this　16　doesn't own it but he lives in the 17　matter with the Bates Kwok 00001691.　17　Connecticut house so these expenses that 18　Q. I understand you're not on this　18　are paid are benefitting him". Do you have 19　document but I just want to discuss a　19　any understanding of what Mr. Flynn is 20　couple issues here. Do you recognize this　20　saying here? 21　document?　21　A. That's why he's saying that 22　A. No, but I recognize the　22　since he lives there, he aught to be -- 23　subject.　23　there should be some level of those 24　MR. HARBACH: Give him a minute　24　expenses ascribed to him in the monthly 25　to read it. Page 147　25　operating report in that Question 8. 38 (Pages 146 - 149) 1　C. JALBERT　1　C. JALBERT 2　Q. Mr. Flynn continues, "I have a　2　A. I don't know. 3　question regarding the insurance as well　3　Q. The original allocation to this 4　since this is insurance on the apartment of　4　line item I think is -- 5　the Sherry". Do you understand what issue　5　MR. HARBACH: Right here 6　hes referring to here?　6　(indicating). 7　A. Yes.　7　Q. -- at 13 thousand and that's 8　Q. Can you explain it for me?　8　reflected on Page 2. \$13,611. Besides Ms. 9　A. Well, in the Number 8 -- no,　9　Francis' e-mail, do you have any 10　Number 9, the original version of this had　10　independent knowledge of that information? 11　insurance. We didn't know what it was　11　MR. AULET: Objection to form. 12　insurance on. Frankly, when we got it, we　12　A. No. It came from Melissa 13　assumed it was on the Greenwich residence　13　Francis. I don't know where she got that 14　where the debtor and his spouse actually　14　number from or why. 15　reside. We factually found out that it's　15　Q. Did you look into insurance for 16　actually insurance on the Sherry and when　16　the Greenwich property? 17　we found out it's insurance on the Sherry,　17　A. No. 18　since the debtor doesn't live there and　18　Q. Why not? 19　doesn't own it, by review of materials from　19　A. We asked for someone in the -- 20　the lawyers, it should be eliminated and　20　with the correct knowledge to give us all 21　that's what we proposed, to eliminate it.　21　of the expenses paid cash, check, wire 22　Q. It was ultimately eliminated?　22　transfer, HCH, any other method, February 23　A. Yes.　23　15th to February 28th on behalf of the 24　Q. Mr. Flynn continues "I am not"　24　debtor. We didn't leave any -- we didn't 25　I am not sure it should be included here? Page 150　25　ask for -- we didn't leave any 1　C. JALBERT　1　C. JALBERT 3　I think that's what he means -- "in this calculation but interested on your thoughts　2 3　restrictions. We just said give us all of that information. We got a summary chart. 4　and also asking Craig". Do you recall him　4　You saw it and it wasn't till we started 5　asking your opinion on this?　5　asking questions to understand some of the 6　A. Yes.　6　background and what is behind the numbers 7　Q. Is your opinion the same as　7　that we started making assessments and 8　Mr. Flynn's here --　8　changing what we think the legal group and 9　A. Yes.　9　us thought it was appropriate. 10　Q. Do you recall speaking with　10　CONTINUED EXAMINATION 11　Mr. Flynn about that?　11　BY MR. HARBACH: 12　A. I do.　12　Q. You said a moment ago that 13　Q. Turning to the top e-mail here　13　originally, you and your team thought that 14　14　the 13 -- excuse me, I think you said you 15　on this chain, on Page 1, Mr. Flynn asks, "how much was paid during this period for　15　assumed that the \$13,611 was for the 16　the Sherry". Do you see that?　16　Greenwich property because that's where he 17　A. Yes.　17　was living. I got that right? 18　Q. Do you know the answer to that　18　A. Yes, sir. 19　question?　19　Q. Then you were told that the 20　A. I have no idea. Also, I don't　20　13,611 was actually for the Sherry, right? 21　know why he asked it.　21　A. Correct. 22　Q. That was going to be my　22　Q. And at that point, you did not 23　question. Why would it matter whether --　23　inquire about was there actually any 24　how much it was as to whether it should be　24　insurance money paid for the Greenwich 25　included in the monthly operating report? Page 151　25　property during this period, you didn't ask 39 (Pages 150 - 153) 1　C. JALBERT　1　C. JALBERT 2　that question?　2　with the Brown Rudnick firm and Melissa 3　A. No, we assumed -- actually,　3　Francis and Aaron Mitchell to determine 4　Matt had confirmed this is a list of all　4　what the accrual of professional fees. All 5　the payments made during this time frame.　5　professionals, state professionals, 6　So we had the universe that wasn't another　6　committee professionals, debtor 7　insurance payment and you know, most --　7　professionals, ordinary course -- alleged 8　many of us have owned homes. My own　8　ordinary course professionals, everybody 9　empirical knowledge is you typically pay　9　because we need to record the accrual. So 10　your homeowner's insurance once a year.　10　it's not just -- the operating report is 11　It's usually -- in the Sherry, this 13　11　not just asking for what was paid during 12　thousand dollars might have been just a　12　that period. It's asking for what's the -- 13　payment for the year on a 2.5 million　13　the new form is asking what are the unpaid 14　dollar entity. They didn't tell us it was　14　amounts and we couldn't get it in time to 15　a payment so I didn't ask.　15　get the February one. So we're going to 16　CONTINUED EXAMINATION　16　catch up in this March one, we're going to 17　BY MS. ARONSSON:　17　establish what the February accrual was and 18　Q. So I think we've covered the　18　we're going to find out what the March 19　work that you have done in connection with　19　accrual was and then we'll have the correct 20　the monthly operating report for the period　20　information and it will have to be 21　February 15th to February 28th. We've been　21　maintained as we go along and obviously, as 22　looking at that document. Is that right?　22　time goes on, if things go according to the 23　A. Yes.　23　way the debtor would like, there will be 24　Q. Can you think of anything else　24　payment on those fees. So there'll be more 25　that we haven't talked about with the work　25　accruals and then payments and the same Page 154　Page 156 1　C. JALBERT　1　C. JALBERT 2　that you've done, in connection with　2　thing is true of the estate professionals 3　preparing that document?　3　and the committee and its professionals. 4　A. Off the top of my head, no.　4　It will be a roll forward of what the 5　Q. I think you referenced you're　5　liability is and the cash will be reported 6　preparing the next reporting cycle?　6　on Page 1. It will create liability to the 7　A. Yes.　7　United States Trustee for their fee -- 8　Q. Can you describe your general　8　their -- their -- it's a fee. It's not a 9　process and how that defers, if it does,　9　commission. Their fee for -- which is 10　with your reporting cycle for the February　10　entirely predicated on cash disbursements 11　15th to February 28th period?　11　during the time of the monthly operating 12　A. So the monthly operating report　12　report. 13　is basically presenting information and the　13　Q. Do you anticipate -- strike 14　two buckets of information that are in the　14　that. Besides information that you'll 15　monthly operating report as for this debtor　15　receive from Brown Rudnick, from Aaron 16　is that Question E, the funds disbursed on　16　Mitchell, from Melissa Francis and an 17　his behalf in the 31 day period, March 1 to　17　unknown person, do you anticipate doing any 18　March 31, we're going to -- we're going to　18　investigation in connection with future 19　figure out -- we're going to get a list.　19　monthly operating reports? 20　This time, we're going to get a list so we　20　MR. AULET: Objection to form. 21　can see what there was and we can have --　21　A. I don't know what you 22　we can have more educated discussion with　22　consider -- I'm not going to -- we're going 23　the lawyers about what was paid. That will　23　to get a report from someone. That report 25　be summarized and categorized and put in Schedule E and in addition, we're working　24 25　is going to list out all of the payments made during a specific time period. We're 40 (Pages 154 - 157) 1　C. JALBERT　1　C. JALBERT 2　going to review that with our own　2　they paid post-petition pre-petition. Here 3　professional knowledge and with the lawyers　3　they paid pre-petition, pre-petition but 4　to make sure it all makes sense. We might　4　should have been excluded from the monthly 5　ask questions based on what shows up on the　5　operating report. Legitimate charge. It 6　spreadsheet but I'm not going to ask for a　6　wasn't an overpayment or anything. It just 7　copy of the cancelled check, a bank　7　didn't belong reported in the February 8　statement or the invoice that was paid. So　8　monthly operating report. 9　no investigation of that, just a sanity　9　Q. So is it fair to say you later 10　check or a reasonableness check and confer　10　received a more detailed breakdown of these 11　with counsel to be sure that we understand　11　items that was included in this -- 12　what's on that sheet and what we're going　12　A. I believe we got a more 13　to report.　13　detailed -- but it was -- it was 14　Q. So essentially, you'll rely on　14　significantly past that time. Everything 15　the rolled up numbers that are provided to　15　at that time was done by reviewing, 16　you from the individuals we've talked　16　talking, Melissa and Aaron talking with 17　about?　17　whoever and Matt talking to whoever. It 18　A. Again, except for some queries　18　was all done by e-mail and orally. We 19　that we'll make depending on what the　19　didn't get a spreadsheet of the detail 20　information we get. If we get -- if　20　until sometime later, long after it was 21　insurance shows up again, we're going to　21　filed and actually, after the time that we 22　ask insurance on what. If repairs and　22　made available our records that we got -- 23　maintenance shows up again, we're going to　23　the detail listing which is when we figured 24　confirm it's not the maid. So we'll use　24　out oh we got a problem with the monthly 25　some common sense and we'll confer with the　25　operating report. It's just a matter of, Page 158　Page 160 1　C. JALBERT　1　C. JALBERT 2　lawyers based on what we see but I won't　2　you know, whoever is preparing these things 3　know what we're going to do until we see　3　isn't used to the rules, isn't used to 4　what -- and I hope it's soon. What's　4　what's got to be displayed -- disclosed and 5　today, April 8th?　5　what's not going to be disclosed. We try 6　Q. Thank you. Okay, just quickly　6　and give them guidance and they just made a 7　turning back to Exhibit 8 which is I think　7　minor error. We'll fix it next month. 8　the final living expense report for the　8　Q. Thank you. You can set that 9　period February 15th, 2022 to February　9　aside. Do you recall receiving an inquiry 10　28th, 2022. I think you had referenced an　10　from someone at U.S. DOJ regarding the 11　erroneous amount included in here. Can you　11　monthly operating report? 12　just explain again what you meant by that?　12　A. I think I actually reached out 13　A. I don't remember exactly what　13　to them first and my reaching out to them 14　the number is but on the security line,　14　first was -- and that's how -- was -- I 15　Line Number 9, the amount referenced her 43　15　don't know if anyone's ever prepared a 16　thousand dollars. That 43 thousand dollars　16　monthly operating report, is there one 17　included a payment of -- my memory is　17　here? So the monthly operating report, up 18　something like 12 or 14 thousand dollars　18　until December 31 or January 31 was one, 19　that was paid February 10 and so we got　19　two -- these two pages (indicating), Page 8 21　this report, the original one, and didn't know the back -- the background and when　20 21　which is now Page 8 and Page 9 and there might have been one more -- I thought it 22　they -- when they showed us the background　22　was five pages. It might have been four. 23　and the list of -- we saw February 10. So　23　And I filed these monthly operating reports 24　we realized we had the opposite mistake of　24　in several cases and it had been driving me 25　the time with the two professionals where Page 159　25　crazy for three months that I would -- I 41 (Pages 158 - 161) 1　C. JALBERT　1　C. JALBERT 2　would -- the way the monthly operating　2　have done anyway's. 3　reports, the bottom, for the first page, it　3　Q. We've talked about your 4　allows you to use save if you're inputting　4　experience in Chapter 11 individual 5　data so that you can review it but it　5　bankruptcies before. Reflecting on your 6　retains a watermark up until the time you　6　experience in these instances, were any -- 7　hit a button that says send the data out to　7　do you have any -- can you cite any case 8　the United States Trustees website and it　8　where you've seen such a great disparity 9　does whatever it does and when it did that,　9　between the debtor's punitive assets and 10　it kept on coming back with these extra six　10　the stated liabilities? 11　pages and this nonsense (indicating). So I　11　A. No. In my individual cases, 12　actually reached out to the U.S. Trustees　12　the 373 million dollars of liabilities is 13　Office saying what are we doing wrong.　13　the most I've ever seen. 14　It's midnight and we're trying to get this　14　MS. ARONSSON: We don't have 15　thing in. He says no, everyone's having the　15　anymore questions. 16　same problem. We've just finally figured　16　MR. AULET: I have nothing. 17　out that's what's supposed to happen. So　17　MR. GOLDMAN: I have a few 18　that's when we started talking with him and　18　follow-ups. I'll just be a couple 19　then when he saw it, he had our e-mail　19　hours. 20　addresses and we -- and he was looking for　20　THE WITNESS: Beautiful. Do 21　the support for the 161, I believe is what　21　you mind if I go get a bottle of 22　he was asking for. I don't have it in　22　scotch? 23　front of me or if I do, I didn't -- I don't　23　MR. GOLDMAN: Get me one too. 24　-- but that's my recollection, that's why　24　I'm Irve Goldman -- 25　he reached out was to get -- to get that　25　THE VIDEOGRAPHER: Can you give Page 162　Page 164 1　C. JALBERT　1　C. JALBERT 2　and to get the I think accrual of the　2　him the microphone, please? 3　professional fees going forward.　3　MR. AULET: Yes. Can I take us 4　Q. Did you have a call regarding　4　off the record really quick so I can 5　the monthly operating report and further　5　-- 6　details on the line items?　6　MR. HARBACH: Sure. 7　A. Not a call. You have whatever　7　THE VIDEOGRAPHER: The time is 8　e-mails there were. It was very -- I was　8　1:56 p.m. and we are off the record. 9　very limited. My call to him was a general　9　(Whereupon, an off-the-record 10　question on my three cases, I'm trying to　10　discussion was held.) 11　file these. He was able to answer my　11　THE VIDEOGRAPHER: The time is 12　question -- my main question. He then,　12　1:58 p.m. We're back on the record. 13　when he saw the monthly operating report,　13　You may proceed. 14　he said hey, I need this and we're going to　14　EXAMINATION BY 15　obviously arrange to do that.　15　MR. GOLDMAN: 16　Q. So was it the inquiry from the　16　Q. Good afternoon. Irve Goldman, 17　trustee that prompted Verdolino and Lowey　17　Pullman and Comley for the Creditor's 18　to request additional details and　18　Committee. You mentioned you were 19　breakdowns of the line items contained in　19　certified as an insolvency restructuring 20　the monthly operating Excel that we've　20　expert. Did I get that right? 21　looked at?　21　A. Advisor. 22　A. No. We wanted to do that　22　Q. Advisor, for how long? 23　anyway's. That just -- that gave us more　23　A. Well, the actual designation 25　fuel to bring it to them to say hey, we got to get to this. That's something we would　24 25　came in 1999 but in 1999, when I got the designation, I had to spend over four 42 (Pages 162 - 165) 1　C. JALBERT　1　C. JALBERT 2　thousand hours and have been in the　2　and I -- and I regret completely that 3　profession for eight years at that point.　3　we were brought in as a financial 4　So 30 years ago.　4　advisor and not an accountant to the 5　Q. Do you typically call on that　5　debtor. Most of what you see on that 6　expertise when you're engaged as a　6　motion to employ is very important 7　professional in Chapter 11 cases?　7　stuff in the process of bankruptcy. 8　A. Certainly some of it, yes.　8　The schedules, the SOFA's, the -- the 9　Q. What aspects of the debtor's　9　monthly operating reports, tax return 10　financial profile do you view as needing　10　preparation, analysis of claims and I 11　restructuring?　11　don't know whether we'll have a role 12　MR. AULET: Objection to form.　12　in that or not. It depends on what 13　A. Needing restructuring, I don't　13　the nature of the claim is. Most of 14　understand your question.　14　these claims will be legally analyzed 15　Q. Well, you're a certified　15　but there might be a hundred reasons 16　insolvency restructuring expert. You call　16　why someone that filed a claim -- 17　upon that expertise in your engagements in　17　there might be an accounting 18　Chapter 11 cases. What is it about the　18　attached, they do want us to 19　debtor's financial profile that you view as　19　investigate. So we're not brought in 20　in need of restructuring?　20　to -- just because we think there's 21　A. Well, you know --　21　going to be a reorganization. 22　MR. AULET: Objection to form.　22　Bankruptcy is a process. There's an 23　Q. Do you view it as in need of　23　awful lot of paper that gets pushed 24　restructuring?　24　by an awful lot of people. This 25　A. No, I don't.　25　particular debtor is -- as I Page 166　Page 168 1　C. JALBERT　1　C. JALBERT 2　Q. You don't?　2　understand it, is in excess of 70 3　A. Absolutely not.　3　years old. Doesn't even have an 4　Q. So why do you believe he filed　4　e-mail address. Doesn't know how to 5　Chapter 11 then?　5　use computers. Doesn't know 6　A. Well, the debtor needs　6　technology. Couldn't possibly do the 7　restructuring. I don't think --　7　monthly operating reports himself and 8　(Whereupon, a cell phone rang.)　8　virtually, in every case, there's an 9　THE WITNESS: Oh, I apologize.　9　accountant that does tax returns. 10　That was for me to remind me to do　10　There's an accountant that does -- 11　something at 2:00 which I can't　11　that helps with preparing monthly 12　remember what I'm supposed to do.　12　operating reports. Even when the 13　Just making sure it wasn't on -- what　13　company has a controller, we still 14　is that when it comes back on later　14　come in in cases where -- so there 15　and it annoys you? The debtor's　15　may not be a reorganization as of 16　restructuring, if you're referring to　16　right now. There's going to be a 17　the questions were brought up -- in　17　plan someday. I don't know what role 18　an ordinary Chapter 11 case that's a　18　we're going to play but if we need to 19　business, there's lots of things to　19　be -- if the counsel and debtor needs 20　consider if there's a real　20　us to play a role, we will but until 21　restructuring. You've got to　21　that day, there's lots of necessary 22　restructure the debt, the secure　22　work to do in the ordinary course of 23　debt. Maybe mezzanine, unsecured　23　the process in the life of a Chapter 25　debt. Maybe work with payables, all sorts of -- that isn't the case here　24 25　11 case here. Q. What you just described were 43 (Pages 166 - 169) 1　C. JALBERT　1　C. JALBERT 2　menial tasks of accounting?　2　counsel wants us to play and the debtor 3　A. I disagree.　3　wants us to play. If they want us to play 4　Q. No, you disagree?　4　part of the role of looking at the 5　A. Preparing the SOFA's and　5　pre-petition payments, which we ordinarily 6　preparing the MOR's, you think that's all　6　do in most of the cases we do, we come up 7　menial tasks?　7　with the list, here it already exists. We 8　Q. All right, I won't argue with　8　might ask for support to confirm but it's 9　you on that. What is it about this case　9　entirely up to the team that's running the 10　that you -- you view that is in need of　10　case. We're not running the case. We're 11　restructuring, if anything?　11　-- we're -- I think we're an important 12　MR. AULET: Objection to form.　12　member of the team but we're not -- the 13　A. Yeah, I don't know what you're　13　accounting firm is not driving the case. 14　trying to ask.　14　The debtor and his counsel is driving the 15　Q. Are there assets that need to　15　case as is true of every case. 16　be restructured?　16　Q. Do you know where the debtor's 17　A. The only assets I understand　17　books and records reside? 18　are -- I think the lawyers call them　18　A. I do not. 19　litigation assets in the like.　19　Q. Do you know if the debtor had a 20　Q. So how would they be　20　pre-petition account? 21　restructured or part of a restructuring?　21　A. Only from knowledge from 22　MR. AULET: Objection to form.　22　lawyers. 23　A. You're probably asking the　23　Q. Who was the accountant? 24　wrong guy but if there's ongoing　24　A. Accountant? 25　litigation, I suspect there's going to be　25　Q. Yeah, I asked you -- Page 170　Page 172 1　C. JALBERT　1　C. JALBERT 2　-- you would hope there would be settlement　2　A. Oh actually, I take that back. 3　negotiations, there might be mediation,　3　I saw actual tax returns. There was -- 5　there might be arbitration. Someone's　4　every preparer has to list their name on a going to try and liquidate those assets 5　tax return they prepare. So there was -- 6　into cash with which to pay the creditors.　6　someone paid tax returns at least. What 7　I don't know whether we'll play a part in　7　else they did, I don't know. 8　that or not.　8　Q. Okay, what was the name of the 9　Q. As part of your -- the scope of　9　accountant? 10　your engagement, there is a bullet point　10　A. I don't remember. 11　that states that you're going to provide　11　Q. Have the tax returns been 12　assistance --　12　produced to any party in the case thus far? 13　THE COURT REPORTER: I'm sorry,　13　A. I imagine we produced them 14　Counsel. I need to hear you better.　14　because we had them. They would have come 15　Q. Provide assistance with　15　in an e-mail. So they would have been 16　reviewing debtor books and records for　16　produced as it relates to this I think. I 17　possibly avoidable transactions such as　17　think they were but they were very small 18　preference and fraudulent transfer claims.　18　tax returns prepared by -- I assume a New 19　You stated that you did not review any of　19　York or a Connecticut accountant. I don't 20　the debtor's books and records, correct?　20　know who. 21　A. Currently, so far, yes.　21　Q. You just don't -- you obviously 22　Q. Did you ask for any?　22　looked at it, you just don't recall the 23　A. No.　23　name of that accountant right now? 24　Q. Do you intend to?　24　A. I don't -- well, yes. I'm not 25　A. Depends on what role the Page 171　25　even sure if I looked at it. I don't know 44 (Pages 170 - 173) Case 22-50073 Doc 404-26 Filed 05/20/22 Entered 05/20/22 11:52:18 Page 46 of 1　C. JALBERT　1　C. JALBERT 2　if, at the time when we were trying to do　2　I don't know. 3　everything, we were using those because we　3　Q. What information, if any, did 4　needed some of the information on there.　4　you rely on in getting comfortable taking 5　We were referred to them by Melissa for　5　this case without a post-petition retainer? 6　certain issues that the lawyers thought　6　A. I've been doing this for 35 7　were important and we went and took a look　7　years. I'm not sure. I don't remember 8　at them but I would have looked at　8　ever getting a post-petition retainer but 9　something besides the name of the preparer.　9　my firm works with -- 10　At the time, it didn't matter.　10　(Whereupon, a cellphone rang.) 11　Q. Have you ever spoken to the　11　THE WITNESS: Shit, I'm sorry. 12　debtor?　12　Now it's off. We -- we're a 13　A. Yes.　13　practitioner in Massachusetts and we 14　Q. When?　14　do cases in Delaware, New York, 15　A. Wednesday at the 341 hearing to　15　Connecticut, Rhode Island, 16　introduce myself.　16　Massachusetts, New Hampshire, 17　Q. Is that the only occasion, to　17　Vermont, Maine. We represent Chapter 18　your knowledge, that you've spoken to the　18　7 trustees in virtually all of those 19　debtor?　19　states. We probably represent and do 20　A. I don't speak Mandarin and he　20　work for virtually ever Chapter 7 21　apparently doesn't speak English. So I　21　trustee in Rhode Island, every 22　have not spoken to him. Or Chinese. I'm　22　Chapter 7 trustee in Massachusetts, a 23　not sure which it is. Excuse me.　23　couple in Maine, a couple in New 24　Q. You did not receive a　24　Hampshire and it's not unheard of for 25　post-petition retainer, correct?　25　us to go and do 50, 60, 70, 80 Page 174　Page 176 1　C. JALBERT　1　C. JALBERT 2　A. Correct.　2　thousand dollars of work before we 3　Q. Are you confident that your　3　even know the case will ever have any 4　fees will be paid?　4　money. It's an investment that we 5　A. I don't know if I'm confident.　5　make. Now I didn't make an 6　I'm hoping.　6　investment in this case. Whatever we 7　Q. What source do you believe your　7　incurred -- and I don't know what 8　fees will be paid, from what source?　8　that is, I'm hoping I'm going to 9　A. It will come from the Estate.　9　collect it but if I don't, then I'll 10　If we're going to be paid, as I understand　10　have a write-off like I've had many, 11　it, it will come from the Estate. I don't　11　many, many, many times in the past. 12　-- I have not thought of or have any　12　Q. Again, I don't think you 13　agreement on any other source of payment.　13　answered my question. 14　Q. Do you mean the litigation　14　A. Oh all right -- 15　claims or recoveries?　15　Q. If you -- if you relied just on 16　A. I would expect the only people　16　your experience in engagements in 17　that have a retainer in this case are Brown　17　bankruptcy cases and that's it for taking 18　Rudnick. Everybody else will be looking to　18　this case without a pre or post-petition 19　be paid -- that is a debtor's professional　19　retainer, is that what you mean -- 20　or a committee professional, professionals　20　A. I don't understand your 21　that file an application with the Court and　21　question. 22　the Court allows their retention will be　22　Q. What information, if any, did 23　looking to get funds. We're all going to　23　you rely on in taking this case without a 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. 45 (Pages 174 - 177) 1　C. JALBERT　1　C. JALBERT 2　A. I do work with lots and lots of　2　engagement? 3　attorneys and when attorneys call up and　3　A. Absolutely not. 4　they ask if we're interested on working on　4　Q. Have you had any communications 5　the case, I work on the case.　5　with any representative from Golden Hill? 6　Q. So you relied on being asked to　6　MR. HARBACH: Golden Spring. 7　get involved by Brown Rudnick?　7　Q. Golden Spring. 8　A. Yep.　8　A. I was on e-mails with someone 9　Q. That's it?　9　from -- well, first of all, Melissa Francis 10　A. Yep, and then after that, it's　10　has a Golden Spring e-mail address. She's 11　bankruptcy process. Whatever happens,　11　counsel to the debtor. I've been informed 12　happens.　12　of that from the beginning. The only other 13　Q. You didn't look at the　13　contact -- 14　financial profile of this debtor at all in　14　Q. She's counsel for the debtor or 15　determining --　15　Golden Spring? 16　A. I think -- I think I knew he　16　A. Debtor. 17　had limited assets or no assets and I think　17　Q. Melissa -- 18　I knew he had a lot of litigation ongoing　18　A. Francis. 19　but -- maybe I'm a fool but I only have one　19　Q. But she has an e-mail address 20　other person that I have to answer to and　20　from Golden Spring? 21　he lets me run my business just like he　21　A. Correct. They were in all of 22　runs his business and my feeling is when a　22　these e-mails that they were putting in 23　lawyer calls up and they have a case, then　23　front of me. 24　we respond because if I don't respond,　24　Q. She's counsel for the debtor is 25　maybe the next time he calls another Page 178　25　your understanding -- 1　C. JALBERT　1　C. JALBERT 2　accountant. So I didn't do all the things　2　A. I've been told emphatically by 3　that you think a normal person should have　3　her and by Brown Rudnick that she is 4　done to protect themselves on payment.　4　counsel to the debtor, as is Aaron 5　Q. Did you rely on any degree on　5　Mitchell. As is Brown Rudnick. 6　the financial profile of Golden Spring?　6　Q. Okay. Are they part of the 7　A. No.　7　application to retain ordinary course 8　Q. You didn't do any due diligence　8　professionals, if you know? 9　on Golden Spring before agreeing to get　9　A. I don't know that they're going 10　engaged in this case?　10　to be paid by the Estate or not. I don't 11　A. I'm pretty sure I didn't know　11　know what they're -- what they're -- what 12　Golden Spring existed by the time I agreed　12　motions they filed to be paid. I'm not -- 14　to be in this case. Q. How about Lamp Capital, did you　13 14　I'm not representing them and I'm not asking them. 15　do any investigation of Lamp Capital?　15　Q. So back to the question whether 16　A. No.　16　you had any communications with Golden 17　Q. Did you ask any questions about　17　Spring -- 18　what the financial profile of those two　18　A. So my colleague, Matt Flynn, 19　entities was --　19　had I think one or two phone calls with 20　A. No.　20　someone at Golden Spring. There was a 21　Q. -- before getting involved?　21　number of e-mails which we looked at in 22　A. No.　22　here and you know, 6, 7, 8, 9, whatever, 23　Q. Were you promised that you　23　that person is not identified but I did not 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 46 (Pages 178 - 181) 1　C. JALBERT　1　C. JALBERT 2　one e-mail to that person and actually　2　for the month of which two-thirds of that 3　directed it to Melissa and Aaron when I　3　is security. 4　wrote my e-mail.　4　Q. Is the person or entity that is 5　Q. Do you know why that person's　5　funding the post-petition living expenses 6　name is redacted on the exhibit?　6　Golden Spring? 7　A. Yes.　7　A. I don't know. That's not one 8　Q. Why?　8　of the questions and no one has volunteered 9　A. Because you heard Golden　9　that information. It just says -- the 10　Spring's attorney. They're worried about　10　question says is there a third-party making 11　the safety of their employees given the　11　payments on behalf of the debtor 12　issues surrounding this case. I don't know　12　post-petition. We answered that question 13　anything about that. I'm just doing what I　13　as best we could. We'll fix the one error 14　told. I am not disclosing the name.　14　that remains but it did not ask and they 15　Q. It was at Golden Spring's　15　did not tell us, to my knowledge, who is 16　counsel's behest that that was redacted is　16　making the disbursements. 17　your understanding?　17　Q. And you didn't ask? 18　A. Well, I don't know whether it　18　A. No. I don't know how it would 19　was Golden Spring's counsel or Golden　19　affect -- it's not in the monthly operating 20　Spring itself. I don't know -- I don't　20　report so it's none of my business I think 21　know who started it. I just -- in fact, I　21　is what I would have been told. 22　don't think I knew it until the day before　22　MR. GOLDMAN: I don't have any 23　-- the day before, maybe Wednesday is when　23　further questions. 24　I found out that -- that -- that the　24　MR. AULET: I have nothing. 25　documents were redacted.　25　THE VIDEOGRAPHER: Can I take Page 182　Page 184 1　C. JALBERT　1　C. JALBERT 2　Q. Is it your understanding that,　2　us off the record for the day? 3　according to the debtor, all of his living　3　MR. GOLDMAN: Yes. 5　expenses, pre-petition, were paid by Golden Spring?　4 5　THE VIDEOGRAPHER: We're off the record at 2:18 p.m. and this 6　A. Well, they were paid by　6　concludes today's testimony given by 7　somebody else. I can't say emphatically　7　Craig Jalbert. 8　they were paid by Golden Spring.　8　(Whereupon, at 2:18 P.M., the 9　Q. So whatever that person or　9　Examination of this witness was 10　entity -- whoever that person or entity　10　concluded.) 11　was, are the living expenses, post-petition　11 12　living expenses that were prepared in the　12　° ° ° ° 13　various schedules, consistent with what was　13 14　paid pre-petition?　14 15　A. We didn't do an investigation　15 16　as to what the pre-petition nature of　16 17　payments or amount of the payments or　17 18　anything. So I don't have any -- any　18 19　comparative information. That information　19 20　will be developed as we see the months go　20 21　by but I think the final -- the final　21 22　number for 15 days of the expenses for the　22 23　individual ended up being something like 28　23 24　or 29 thousand dollars for 15 days. So　24 25　multiply that by two 60 thousand dollars Page 183　25　Page 185 47 (Pages 182 - 185) D E C L A R A T I O N I hereby certify that having been first duly sworn to testify to the truth, I gave the above testimony. I FURTHER CERTIFY that the foregoing transcript is a true and correct transcript of the testimony given by me at the time and place specified hereinbefore. 14　1 C E R T I F I C A T E STATE OF NEW YORK ) : SS.: COUNTY OF KINGS ) I, LENAYA LYNCH, a Notary Public for and within the State of New York, do hereby certify: That the witness whose examination is hereinbefore set forth was duly sworn and that such examination is a true record of the testimony given by that witness. I further certify that I am not CRAIG JALBERT Subscribed and sworn to before me this _____ day of ________________ 20___. NOTARY PUBLIC　14 related to any of the parties to this action by blood or by marriage and that I am in no way interested in the outcome of this matter. IN WITNESS WHEREOF, I have hereunto set my hand this 8th day of April 2022. <%24350,Signature%> LENAYA LYNCH Page 186　23 E X H I B I T S 3 JALBERT EXHIBITS EXHIBIT EXHIBIT PAGE 4 NUMBER DESCRIPTION 5 Exhibit 1 Notice of Deposition 6 Exhibit 2 E-mail Chain 7 Exhibit 3 E-mail Chain 8 Exhibit 4 Debtor's Application 9 Exhibit 5 Official Form 106Sum 10 Exhibit 6 Global Notes 11 Exhibit 7 E-mail Chain 12 Exhibit 8 E-mail Chain 13 Exhibit 9 E-mail Chain 14 Exhibit 10 E-mail Chain (Exhibits retained by Court Reporter.) I N D E X 18 EXAMINATION BY PAGE 19 MS. ARONSSON MR. HARBACH 20 MS. ARONSSON MR. HARBACH 21 MS. ARONSSON MR. GOLDMAN 48 (Pages 186 - 188) [& - 373] &　86:10,22,24　132:20 134:13 161　24350 188:21 દિદ 1:15,18 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　28 183:23 164:4 166:7,18　132:23 161,323　28th 72:9 129:23 32:16　167:5,18 169:24　133:5　133:12 134:3 35:10　111 187:10　ી રિટ 187:21　140:14 152:23 140:8　11:53 90:21　16th 132:17　154:21 155:11 147:17　2:18 34:22 12　119:19,21 17　159:10 129:3　85:15 159:18　18 48:22 127:22　29 183:24 6:9　75:21 131:25 120　19 131:3　2:00 167:11 2:18　120-1 131:25　19,488 125:6,15　2:18 185:5,8 2:14 06601　132:6　17:5 1979　3 1　125:3,14,19 122b　17:8 1983　23:23 35:8,12 3:16 10:14.17 1　124 6:8　1987 17:10　96:25 97:4,8,13,24 17:10 23:22 72:10　129 187:11　1999 165:24,24　115:13 116:21 97:9 113:14.18　12:22 90:25　1:22 139:21　144:12 187:7 114:14 118:3　19:8 42:12 13　1:28 140:4　3,850 96:5 132:21 151:14　55:14 103:14　1:56 165:8　30 155:17 157:6　126:5 146:19　1:58 165:12　7:5,19 11:2,22 187:5　152:7 153:14　1 a 94:19,22 95:8　107:6 144:4,6,14 133:25 147:10 10　154:11　95:11 1 b　145:11 146:4,11 166:4 147:15 159:19,23　13,611 152:8　2　30th 2:4 187:5,14　153:15,20　2 23:22 32:14,18　31 17:10 72:10 100 2:18 142:15,18　187:12 131　33:2,4 41:6 97:13　74:24 77:7 121:16 143:8 187:19　139 187:13　105:21 142:14　155:17,18 161:18 1:19 2:5,10　14 19:8 98:7 146:7　148:3 152:8 187:6　161:18 100th 44:7　159:18 6:9 101　147 187:14　154:13 2.5　32 187:6 187:20　15 77:6 89:10　20 45:8 186:19　341 16:17,22 45:13 106a 94:21　97:25 145:4　2019 79:18　45:14,17 46:14,15 106sum 93:14　183:22,24　2020 79:19　46:19,24 47:8,12 94:2 187:9　187:20 ી રેઝે　2021 127:24　47:13,18 51:15 109 132:22 135:18　187:21 154　2022 1:10 3:5　69:5 116:2 123:15 140:17　15th 63:14 72:9　125:4 159:9,10　123:18 126:13 109,827 133:7　125:4 129:23　188:19　127:10,18 174:15 133:11 134:3　21 45:8 49:9 84:9　342 16:16 109,827.12 132:13 10:17 1:11 3:4　140:14 152:23　92:21 107:14 45.9 22　17:13 176:6 187:7 10:24 11:15,19　154:21 155:11　22-50073 1:63:22 11 1:5 21:2,4　ી રેતે-વે　22nd 3:4　36 95:13 96:2,4,8 32:11 55:3 70:3　96:18 105:18 16　23　96:16 74:19 81:6,11　126:5　97:8　113:19 164:12 [4 - advisor] 4　95:17,19,24 61　ਰਤੋ 187:9　172:24 173:9.19 47:24 48:3 91:4 ব　62 95:15,16,17　2　173:23 179:2 96:9,12,17 97:13　6:49 39:10　1:11 3:4 a.m.　accountants 21:5 107:14 108:8　108:8 130:23 6e　11:15,19 90:21　21:6,7,8 113:13 117:4　7　aaron 25:17,19,25　accounting 22:21 119:4 130:23　7 1:18 2:4,9 81:6　26:10 31:4,7 32:9　63:21 168:17 144:20 187:8　86:25 95:18　56:18 57:3 59:3,4　170:2 172:13 7:18 138:18 40　103:12 119:16,21　59:10,18 99:2,7　accounts 69:21,22 142:16　128:24 129:11　102:11 103:17　accrual 70:20 159:15,16　133:16 135:14　104:12,16 105:3　156:4,9,17,19 43,655.44. 138:16　136:18 141:17　105:13 106:7　163:2 72:11　142:16 144:14　109:24 110:18　156:25 accruals 187:8　176:18,20,22　112:15 124:2　69:2 accrue 181:22 187:11　129:18 135:23　accrued 78:23,25 5　70 6:19 7:16 169:2　139:8 143:14　79:6 റ 93:12,15 108:8　176:25　156:3 157:15　10:6 accurate 117:4 130:23　7006 2:14　160:16 181:4　136:11,12 187:9,19　77 100:20 111:6　182:3　10:2.9 accurately 6:19 7:14,18　78 93:19　136:24 118:13 141:9,10　ability 9:25 10:5 able 53:7 78:6　accustomed 53:9 141:14 142:7,8,9　8　79:11 136:13　19:15 act 142:12 144:13　8 1:10 119:21　138:3 144:25　4:8 188:15 action 145:11 176:25　120:3 131:16,21　activity 63:22 21:3 126:6 500　134:7 135:11,18　163:11　80:12 રેન્ડર 75:13,17 76:2　149:25 150:9　absolutely 82:6　actual 109:17 505b 75:5　159:7 161:19,20　167:3 180:3　137:7 165:23 50th 44:6　181:22 187:12　abundance 132:20　173:3 51.495.67 140:17　7:16 176:25 80　142:21　85:21 140:16 add 122:11　83 17:9　102:23 accepted　addition 155:25 94:22 95:23 રેરે　2:13 850　access 115:23　additional 163:18 95:17,19　87 17:10　119:6 124:16　address 6:6,7,8 રજ 95:24 96:2　8th 3:5 127:24　accidently 125:13　169:4 180:10,19 6　159:5 188:19　account 37:25　addresses 162:20 9　38:24 52:15 63:19　administer 4:6 7:5 11:2,8,21,22 97:24 98:7 111:4　64:17 65:3 66:19　administrative 111:8 117:5　0 119:21 139:24　72:6991:6,8 92:11　77:17 78:7,10 140:7 146:20　92:16 147:2　81:8 119:16,18,21　150:10 159:15　172:20　advising 22:20 181:22 187:10　161:20 181:22　accountancy 17:8　53:261:11 6:19 7:14 75:11 60 -　187:13　accountant 18:16　advisor 17:24 18:7 75:19 176:25　48:10 82:17 90　70:22 80:6 168:4　21:5,6 34:7 36:23 183:25　83:22 92:23　169:9,10 172:23 [advisor - aronsson] 37:7 39:8 40:20　allocations 145:25　121:17 122:12　applicable 107:11 41:20 43:2 48:9　allow 12:20 38:23　130:21 148:21,23　application 48:2,7 48:21 49:5 70:22　65:2 87:11　151:18 163:11　48:18 49:2 175:21 165:21,22 168:4　allowed 80:12　178:20　181:7 187:8 advisors 62:4.5　81:20　answered 34:20　applies 53:17,22 affairs 14:6 55:20　allows 82:15,17　148:25 149:4　103:22 111:18 112:5　162:4 175:22　177:13 184:12　apply 118:2 affect 184:19　amend 89:7 125:3　8:5,23 answers　appointed 22:13 affidavit 48:25　amended 125:19　130:20　appreciate 35:4 49:7　amendment 60:7　anticipate 47:16　approach 22:20 affiliated 42:3　amendments　50:19 52:9 54:16　appropriate 73:14 affiliations 4:13　55:21 112:6　55:6 59:25 61:19　113:8 114:7 153:9 165:16 afternoon　amount 13:9　61:21 63:25 67:16　approval 70:16 agent 90:2 91:7,20　81:22 96:5 118:12　76:4,24 79:21　approved 62:10 91:21,24　133:8.9 134:17　106:15 157:13,17　64:22 153:12 166:4 ago　137:25 138:12　anticipated 60:5　april 1:10 3:4,5 agree 3:14 59:12　159:11,15 183:17　60:11 62:9 68:15　137:22 159:5 91:696:16 100:22　amounts 51:22　anticipates 78:16　188:19 107:13,17　132:19 134:23　anybody 83:24　arbitration 171:4 agreed 143:8　138:4,9 156:14　145:16　areas 12:11 22:12 179:12　analysis 68:6 83:4　anymore 116:9　22:21 agreeing 179:9,25　84:3 87:19 89:18　142:11 164:15　19:4 arena agreement 55:13　92:25 95:2 96:19　anyone's 161:15　170:8 argue 61:8 67:25 78:6　105:9 107:20　41:14 anytime　argument 117:21 91:22 127:23,25　115:18 168:10　anyway 69:16　144:6 175:13　analyzed 168:14　anyway's 70:8　aronsson 2:5 4:18 128:8 agreements　analyzing 80:18　87:6 163:23 164:2　4:18 6:2,12 7:4,13 128:16,18　82:4　apartment 101:6,9　10:12 11:12 12:9 ahead 40:8 122:20　andersen 17:9　102:6 114:17　26:20,25 27:13 97:15 aircraft　167:15 annoys　115:2,7 146:21　29:18 32:11 34:21 119:5　8:20 9:11 answer　1 50:4　35:6 47:22 48:5 alive 114:5　9:19,21 24:21　apologize 35:2　83:11 88:13 90:18 allegations 40:24　26:22,24 27:12　56:22 167:9　93:10,17 97:6 81:5 156:7 alleged　28:12 29:11,11,13　apparently 28:19　99:22 103:5,6 alleging 83:18　29:17 36:11 38:17　174:21　111:2 128:22 alliance 2:3 4:20　53:16,21 54:12　appear 100:20　129:7 130:5 131:2 6:13 10:23　83:20 88:16　appearance 4:16　131:5,9,23 139:18 allocated 141:16　101:20 104:18　4:12 appearances　146:6 147:13 allocating 117:25　105:16 113:17　applicability　154:17 164:14 allocation 145:11　116:8,21 118:2　148:6,15　187:19,20,21 152:3　119:6 120:5 [arrange - back] arrange 163:15　164:9 170:15,17　23:9 28:8 182:10　164:16 165:3 arrangement　170:19 171:5　attorneys 2:3,9,13　166:12,22 170:12 54:20　178:17,17　14:16 15:6,16　170:22 177:25 arrive 136:8　assigned 74:24　25:8 32:3 40:21　184:24 17:9 arthur　52:18 86:17 assist　46:23 47:6 98:9　26:13 authored articulated 143:22　assistance 45:11　98:21,24 99:6,14　27:9 ascribe 144:2,15　55:18 61:9 73:16　104:24 106:20　authorities 75:11 ascribed 118:17　80:17 82:8 84:23　109:23 142:3　authorization 48:7 141:25 149:24　85:18 86:6 88:21　147:3 178:3.3　48:19 49:3 ascribes 120:22　112:3171:12,15　attributed 138:4　authorized 4:6 121:7　assisted 15:19　audible 8:24　automobiles ascribing 142:22　51:9,12 109:14　audio 3:12,12　115:16,16 asia 2:3 4:20 6:14　112:10,11 113:3　audit 75:13,18,20　available 135:2 10:23　141:4　auditing 22:21　137:16 160:22 aside 15:22 47:5　associated 66:20　149:22 aught　69:16 avoid 67:7 83:17 161:9　117:2　august 17:10　avoidable 82:9 asked 36:8 47:19　association 107.9　aulet 2:10 5:3,3,12　83:2 84:13 171:17 53:23 56:15,21,22　9:6 92:20 assume　9:17 12:4,6,24　aware 25:17 30:19 64:20 110:7　92:24 173:18　13:6 24:20 26:16　88:6 90:8,10 151:21 152:19　assumed 150:13　26:23 27:11,13,16　114:24 172:25 178:6　153:15 154:3　28:7 29:19 34:10　awful 47:11 asking 13:17,19,20　assuming 28:15　37:16 39:5 46:20　168:23,24 34:14 67:18 98:22　50:23 72:13　57:22 58:18 61:4　awfully 88:4 101:2,18,21 102:2　118:21　64:14 66:13 77:4　awhile 82:9 105:15 148:12,17　assumption　78:21 79:22 83:7　b 149:12 151:4,5　143:10 83:13 84:25 85:8 153:5 156:11,12　attach 69:14　88:3,8,16 91:9　2:65:21 6:5 7:5 o 156:13 162:22　attached 79:16　92:2 93:5 95:9　11:2,22 75:13,17 170:23 181:14　168:18　96:10 97:2 98:15　76:2 94:17,20,21 asks 108:11,17,18　attachment 129:9　99:23 101:17　94:23 95:12 96:13 113:14 115:13　129:21 130:8　102:8 103:24　187:2 120:4 121:16　140:11　104:13 106:18　19:25 baby 122:11 151:14　attempts 120:24　108:21 111:22　babysitting 19:10 166:9 aspects　attend 45:13　112:22 113:24　bachelor 17:7 assenting 37:9　attended 45:14,16　118:4 122:18　back 7:18 11:19 assessment 101:14　47:11　126:3 127:7 129:4　13:20 27:6 29:24 153:7 assessments　attending 4:11　129:25 130:16　34:3 41:5 49:13 78:3 asset　46:14　131:6,11 132:11　55:12 69:25 71:16 88:2 94:2 assets　attention 105:20　133:18 141:18　82:16 90:25 91:4 104:7 111:16　attorney 2:17 4:17　148:20 149:7　95:17 103:7 120:23 128:12　6:12 9:18 13:5　152:11 157:20　111:23 112:13 114:4 127:11 [back - bullet] 131:7 140:4 159:7　beach 122:14　119:8 121:2　bridgeport 1:3 159:21 162:10　bearing 76:9,9　big 34:4,15,16　2:14 3:21 165:12 167:14　32:15 140:8 bears　35:20 52:23　brief 90:22 173:2 181:15　42:18 beast　biggest 19:4　14:21 briefly background 17:2　beautiful 164:20　bill 45:19 72:12,23　65:24 128:5 153:6 159:21,22　beginning 4:16　73:6　163:24 bring balance 69:20　180:12　billed 67:13,14,16　7:21 22:9 broad hank 37:25 52:15　behalf 12:23 21:7　bills 19:14 55:3　broadly 109:5 64:21,24 65:6　21:8 38:21 108:11　72:3 122:4 146:24　115:13 132:8 69:18 91:6,16　108:15 117:6　binders 69:14　brought 40:3,20 158:7　118:14,23 130:24　birnbaum 2:17　167:17 168:3,19 bank's 91:18　132:17 133:12　bit 14:20 17:2　brown 2:8 5:4 bankruptcies　144:10 145:15　21:25 24:3 46:17　15:21 23:10,16 164:5　152:23 155:17　139:16　24:6,8,18 25:8 bankruptcy 1:2　184:11　biweekly 66:25　26:5,6,10 30:9 3:20 20:11,22　behest 182:16　blood 188:15　31:20 32:3 38:10 21:13,24 22:6,11　believe 24:4 45:2,5　131:13 blue　38:12 39:2,16 32:25 38:15 39:19　50:18 72:14 99:19　bookkeepers　43:23 49:24 56:13 39:22 44:6,7,7　100:7 144:21　52:16 53:14,18,19　57:4 58:25 59:6 51:2 64:25 74:13　160:12 162:21　53:20,25 66:19　59:10,17 64:20 75:4 77:15,24　167:4 175:7　books 82:8 84:12　83:18 98:25 99:6 80:4,13 81:2,23　believes 27:19　84:14,18 92:18　102:11,17 103:18 82:15 83:23 90:3　102:23 belong　171:16,20 172:17　103:18 104:10,16 115:2 168:7,22　119:23 160:7　boston 17:6,6　104:17 105:7,12 177:17 178:11　belonged 101:15　18:16　106:6 109:24 base 59:9　102:6 103:14　bottle 34:25 42:8　112:14 123:25 based 27:16,21　belonging 104:8　164:21　126:7,14 139:7 28:23 63:5 72:25　ben 13:5 14:16,21　bottom 49:11　156:2 157:15 87:14 158:5 159:2　ל: 24　105:19 132:9　175:17 178:7 basic 129:16　beneficiary　145:19 162:3　181:3,5 basically 37:9　121:25　bought 101:23　buckets 19:3 39:11 155:13　benefit 124:3　117:18　21:19 155:14 basis 37:14,21　benefitting 149:18　box 2:14　budget 61:10,23 66:25 69:7,8　best 13:2 28:9 52:4　brain 93:8　61:24 62:2 73:10 80:11 81:7　56:10 60:9,14　break 9:9,12 85:9　budgeting 42:10 81:8,8 90:7　137:2 145:20　85:15 139:19　63:16 86:15 123:12 143:9,23　184:13　breakdown　budgets 42:13,13 145:9　better 86:23　160:10　build 78:2 bates 32:15 35:9　103:25 171:14　breakdowns　building 113:16 129:2 140:8　beyond 14:13　163:19　bullet 55:17 61:7 147:17　38:18 53:13 116:7　92:19 112:3 [bullet - certain] 114:16 171:10　96:1 97:1 98:1　callable 144:5　175:17 176:5 business 6:7 22:10　99:1 100:1 101:1　called 5:21 20:18　177:3,6,18,23 41:21,24,25 42:8　102:1 103:1 104:1　41:8 89:22　178:5,5,23 179:10 42:11,22 43:3　105:1 106:1 107:1　calling 145:7　179:13 182:12 167:19 178:21,22　108:1 109:1 110:1　calls 25:11,15　cases 21:2,4 40:16 184:20　111:1 112:1 113:1　58:24 93:6 143:15　41:25 64:10 90:5 businesses 19:5　114:1 115:1 116:1　178:23,25 181:19　92:8 161:24 162:7 button　117:1 118:1 119:1　camera 8:11　163:10 164:11 117:23 buying　120:1 121:1 122:1　cancelled 158:7　166:7,18 169:14 C　123:1 124:1 125:1　capabilities 18:2　172:6 176:14 126:1 127:1 128:1　capital 126:8,20　177:17 2:2 3:1 4:1 5:1,21 C　129:1 130:1 131:1　179:14,15,25　cash 36:14 37:10 6:17:18:19:1　132:1 133:1 134:1　116:3,17 117:9 car　37:19 42:12,13 10:1 11:1 12:1　135:1 136:1,7　67:679:4 care　61:10 62:12,13,23 13:1 14:1 15:1　137:1 138:1 139:1　career 47:12　63:15,15,22 69:9,9 16:1 17:1 18:1　140:1 141:1 142:1　97:14 117:19 cars　69:21 78:18 79:2 19:1 20:1 21:1　143:1 144:1 145:1　1:6 3:22 6:17 case　79:3 86:18 87:13 22:1 23:1 24:1　146:1 147:1 148:1　15:24 33:21 41:19　121:19,22,24 25:1 26:1 27:1　149:1 150:1 151:1　41:22,23,24 42:19　152:21 157:5,10 28:1 29:1 30:1　152:1 153:1 154:1　43:3,4 44:3,13,14　171:6 31:1 32:1 33:1　155:1 156:1 157:1　48:10 49:15 50:22　catch 88:25 89:2 34:1 35:1 36:1　158:1 159:1 160:1　50:23 51:2,5,20　89:14,15 156:16 37:1 38:1 39:1　161:1 162:1 163:1　52:10 54:17 55:8　categories 7:21 40:1 41:1 42:1　164:1 165:1 166:1　55:11,16 56:10　118:24 136:2,23 43:1 44:1 45:1　167:1 168:1 169:1　59:7 60:9,14　137:25 46:1 47:1 48:1 49:1 50:1 51:1　170:1 171:1 172:1　61:22 62:9,19　categorization 173:1 174:1 175:1　64:2 66:5 67:4,17　137:9 52:1 53:1 54:1　176:1 177:1 178:1　68:12,21 69:2　categorized 55:1 56:1 57:1 58:1 59:1 60:1　179:1 180:1 181:1　70:4,7,9,11 71:5,6　155:24 61:1 62:1 63:1　182:1 183:1 184:1　71:19 73:11,25　category 138:4 64:1 65:1 66:1　185:1 186:2 188:2　74:2,7,11,19 75:9　cats 89:12 67:1 68:1 69:1　188:2　75:14,22 76:22　caution 46:21 83:7 70:1 71:1 72:1　calculates 69:10　77:21 78:5,25　132:20 142:21 calculation 151:3　79:5 81:6 82:24　caveat 89:3 73:1 74:1,9,10　calender 72:7　84:7 86:4,25 90:6　cc'd 26:12 27:10 75:1 76:1 77:1 78:1 79:1 80:1　19:10 31:18 call　93:20 107:24　3:10 167:8 cell 81:1 82:1 83:1　45:18 79:11 102:4　111:5 131:24　cellphone 176:10 84:1 85:1 86:1　104:25 163:4,7,9　164:7 167:18,25　cellular 3:8 87:1 88:1 89:1　166:5,16 170:18　169:8,24 170:9　87:18 cents 90:1 91:1 92:1　178:3　172:10,10,13,15　certain 40:17 94:3 172:15 173:12　113:22 174:6 93:1 94:1,17 95:1 [certainly - concurring] certainly 22:3　158:10　clients 18:25 19:13　70:23 156:6 157:3 62:20 72:20 84:3　checked 64:24　close 70:5　165:18 175:20 91:11 102:14　141:5　closure 75:15　common 158:25 106:19 109:8　checks 66:20　clothes 103:12　communicate 26:9 112:10 124:7　chinese 174:22　club 122:13　30:11 57:11 99:4 140:25 166:8　chooses 76:6　code 75:4 80:13,14　99:5 certification 17:20　cia 18:13　82:15　communicated 17:23 18:9　cira 18:7,14,15　cohn 2:17　58:16 98:24 certifications　circulate 32:4,8　collateral 42:14　communicates 18:12　circulated 88:7　colleague 45:5,15　30:13 certified 17:23　circumstances　100:25 129:20　communicating 18:4,6 165:19　15:25 33:13 60:6　146:14 181:18　104:19 166:15　73:14 114:8　colleagues 13:7　communications certify 186:4,8　cite 164:7　30:18 31:24　65:14,19 180:4 188:8,13　citizens 65:6　collect 13:13 177:9　181:16 chain 32:17 35:11　city 58:8 146:22　college 17:6,6　company 89:21 38:6 103:21 104:9　civil 11:2　18:16　169:13 129:10 131:15　claim 52:20 80:19　column 136:7　comparative 139:23 147:9　80:24 81:3,5,16,21　combine 72:7　183:19 151:14 187:6,7,11　168:13,16　come 50:23 53:14　compare 110:6 187:12,13,14　claimed 125:5　54:21 71:16 74:18　compared 110:6 change 146:11　claims 52:24 54:8　74:20 169:14　complete 69:18 changed 139:4　81:7,10,12,25 82:5　172:6 173:14　completely 74:5 146:4　82:11,18 88:2　175:9,11　108:3 168:2 changes 43:24　90:2 168:10,14　comes 19:15　compliance 42:24 44:10　171:18 175:15　100:23 118:8　complicated 43:4 changing 139:3　clarification 96:15　167:14　52:23 144:22 153:8　97:3　comfortable 176:4　compound 139:2 chapter 1:5 21:2,3　clarity 119:20　coming 34:25　comprehensive 55:3 70:3 74:19　cleaning 145:5,15　62:23 78:18 142:5　89:6 81:6,6,11 86:10,22　clear 24:12 28:18　162:10　computers 169:5 86:24,25 115:3,4,8　39:14 98:10　comley 2:12 5:7　concerning 12:21 164:4 166:7,18　101:21　165:17　concerns 142:25 167:5,18 169:23　clearly 56:18 79:2　comment 36:21,21　144:11 176:17,20,22　141:3　37:8,8,9　concluded 185:10 charge 160:5　clerical 55:5,7　comments 112:25　concludes 185:6 chart 136:18　client 4:23 5:2　commercial 70:7　conclusion 28:20 137:14 153:3　30:8 34:5,6 35:21　commission 157:9　concurred 39:11 check 73:3 110:18　36:23 37:6 38:3　committee 2:13　concurring 37:12 134:23 138:8　39:8　5:8 20:19 21:4,5　38:4 152:21 158:7,10　62:3 66:23 70:21 [condition - covered] condition 9:25　119:18 121:11　controller 169:13　43:14 62:3,4 condo 107:10　124:5 125:23　conversation 8:17　70:21 97:12,18,20 confer 158:10,25　128:11 134:21　conversations 3:8　98:12,14 99:19 confident 175:3,5　135:20 154:19　27:17 44:5 46:22　100:17 124:8 confirm 65:2　155:2 157:18　47:6 102:15,16　135:22 136:5 86:10,21 114:4　conservative　converted 70:12　141:3 158:11 136:11 158:24　143:25 144:9　copies 69:18　169:19 171:14 172:8　145:21　copy 8:14 94:22　172:2,14 180:11 confirmation　consider 157:22　100:21 158:7　180:14,24 181:4 20:17　167:20　copyrights 120:4,6　182:19 confirmed 70:12　consideration　120:14,17　counsel's 182:16 115:5 143:14　141:22　corp 74:10　count 118:15 154:4　consistent 183:13　corporate 74:7　countries 42:6 conflicts 24:12　constituency　corporation 74:7　country 42:22 confusion 69:17　21:11,13　74:9,10 75:23　county 188:4 congress 19:18　consultation 98:17　correct 58:19　couple 60:14 92:7 conjecture 122:19　126:2 142:3　62:17 63:10 72:13　99:21 110:13 connecticut 1:2　consulted 64:21　76:23 94:25 95:25　147:20 164:18 2:14,18 3:21 17:5　138:18,18　97:23 102:25　176:23,23 76:13,14,19　consulting 88:21　107:25 108:25　course 30:21 113:20 148:5,14　contact 25:3 30:19　109:2 114:12　52:19 56:16 62:8 149:17 173:19　180:13　121:12 134:8,19　70:24 156:7,8 176:15　contacted 23:6,8　149:15 152:20　169:22 181:7 connection 11:5　contacts 25:4　153:21 156:19　courses 17:15 15:6 24:19 33:21　contained 59:22　171:20 174:25　court 1:2 3:20 4:4 34:8 36:4,9,25　71:14 107:21　175:2 180:21　5:10,19 6:15,25 39:2,18 43:2,25　136:24 163:19　186:9　8:11 10:13 13:10 46:3,10,18 50:14　contention 28:3　corrected 134:4　32:12 35:6 40:12 50:25 51:6,20　contents 101:8　134:12　45:3 47:22 55:2 57:16 60:2 61:15　contested 6:23　correctly 148:22　62:10 78:9 87:12 61:19 63:9 64:12　context 20:12 22:6　149:4　93:10 101:10 66:11 68:15 73:19　continue 3:13 74:8　cost 117:2,25　111:2 128:22 76:25 78:17 80:21　74:16 130:6　118:10,13,18　131:19 147:13 83:5,19 84:14,19　continued 16:16　141:25 142:6,22　171:13 175:21,22 84:23 85:21 86:2　103:4 153:10　142:23 144:3　187:15 87:20 88:15 89:19　154:16　145:3　cover 16:25 107:3 92:15 96:20 97:11　continues 68:21　costly 89:6　128:13 97:16 98:6,22　150:2,24　costs 144:4　covered 13:11 103:8 104:7 106:3　continuing 17:17　counsel 4:10 5:4,7　76:20 83:14 85:19 107:23 109:11　137:20　9:12,21 13:6,15　89:8 103:9 119:17 110:11 112:21　25:21,24 30:3　154:18 [cpe - description] сре 17:15,16　147:11　120:22 121:7　deducting 79:21 craig 1:14 3:17 6:5　dated 127:24　122:8,17 124:18　deferred 78:3 48:25 151:4 185:7　daughter 141:23　125:3,5,12,18　defers 1 રેરને તે 186:15　143:2　126:23 130:25　define 82:19 161:25 crazy　david 2:6 4:21　132:17 133:13　definition 72:5 create 72:23 157:6　100:4 103:9　141:5 142:5,21,23　101:5 created 86:13　day 39:9 44:24　143:5,12,15 144:3　degree 17:7 18:16 133:22　45:14,16 46:24　145:18 147:2　45:13 179:5 141:19,20 creator　47:8 51:13,14,15　148:13 150:14,18　18:19 degrees creditor 42:15　52:4,4 63:16　152:24 155:15　delaware 176:14 47:14 81:5,13,16　132:18 155:17　156:6,23 167:6　14:19 delayed creditor's 2:13 5:8　169:21 182:22,23　168:5,25 169:19　department 19:22 165:17　185:2 186:19　171:16 172:2,14　19:22 20:7 22:2 creditors 20:19,19　188:19　172:19 174:12,19　64:23 21:9 67:2 86:16　14:25 72:11 days　178:14 180:11,14　depend 52:11 86:23 171:6　75:12,19,21 82:17　180:16,24 181:4　depending 42:8 crises 52:7　82:21 83:22 92:23　183:3 184:11　51:23 78:24 79:4 138:8 cross　145:4 183:22,24　debtor's 38:23　158:19 crosschecked　deadline 81:10,13　47:25 48:18 49:2　depends 78:18 136:22　deal 80:6　58:9,11,13 62:4,18　168:12 171:25 cumulative 69:7　167:22,23,24 debt　63:4 74:20 79:8　depicted 136:24 134:17,18　debtor 1:7 5:5　79:20 87:15,25　deposition 1:14 curious 88:14　16:9,13,15,20,23　106:15 108:10,19　3:12,17,23 6:22,25 88:17 current　20:11 21:5,6　108:22 111:16　7:6 10:16,24 118:20　25:16,22 36:15　123:20 141:23　11:22 13:4,21 currently 18:21　37:11,20,25 38:3,9　144:10 164:9　14:23 15:7,17 88:7 122:9 134:16　38:22 39:15 42:16　166:9,19 167:15　16:5,10,11 27:25 171:21　45:13 52:14,25　171:20 172:16　28:20 41:12 45:23 cycle 155:6,10　54:19,25 57:10,10　175:19 187:8　49:21 137:20 d　57:12 58:16 62:15　debtors 20:18 42:4　187:5 d 81:14 109:22　70:22,22 76:6,8,12　48:6　depositions 40:14 128:3 186:2　76:21 77:3 78:19　december 74:24　42:9 deposits 187:17　79:23,25 80:4　77:7 161:18　describe 46:17 162:5,7 data　82:8 84:12,14　decide 103:10　58:20 155:8 date 1:10,16 10:18　88:23 94:4 101:8　decision 37:12　described 70:14 32:19 35:13 44:20　101:11,16 108:16　39:12 87:14　103:21 104:10 111:18 113:18　102:13 141:4　128:5 136:2 48:4 67:19,20 71:4 75:12 86:3　114:3 115:15,21　declaration 62:19　142:10 169:25 87:20 93:15 111:9　116:5,6,10,12　declared 40:18　description 114:7 129:12 131:17　117:7 118:5,14,16　deductible 78:2　138:11 187:4 137:15 139:25　118:24 120:15,16　79:2,7 [descriptions - due] descriptions　70:16,25 91:6,8　106:10,21 126:11　109:7,12 129:5,8 136:10　92:11,15　139:13 143:13　182:25 designated 12:2,7　direct 29:10,16　155:22 165:10　dog 103:13 designation　105:20 130:2　discussions 43:13　dogs 89:12 165:23,25　directed 28:10　43:15 106:5　doing 7:18 22:18 detail 145:8　88:23 182:3　113:11 137:21　51:8 60:2 61:19 160:19,23　directly 104:15　dismissed 70:12　61:21 78:17 88:17 detailed 27:15　143:11　disparity 164:8　91:16 157:17 160:10,13　director 51:4,4　displayed 161:4　162:13 176:6 details 135:24　disagree 81:17,19　dispute 28:3 29:19　182:13 163:6,18　170:3,4　29:20 130:6　doj 161:10 determination　disbursed 155:16　distinct 74:5,14　dollar 154:14 38:5 39:3,12　disbursement 62:9　distribution 136:8　dollars 96:5 87:17 101:10　72:5 117:17　136:14 138:13　125:15 126:8 137:5　disbursements　distributions　132:21,22 133:23 determine 87:13　52:17 54:4,15,16　139:6　133:24 146:20 156:3　54:24 63:16,20　district 1:2 3:20　154:12 159:16,16 determined 72:25　67:2 68:22 73:2　divided 141:13　159:18 164:12 determining　77:14 86:19 91:14　division 1:3 3:21　177:2 183:24,25 178:15　91:15 92:15 137:8　docket 48:10　double 73:2 develop 67:5　157:10 184:16　93:19 97:7 100:20　110:18 134:23 developed 183:20　disclaimers　111:6 131:24　doubt 114:20 developing 87:24　111:15　document 10:20　draft 88:7 98:14 development 86:7　disclose 46:21　32:14,15 33:3　107:23 114:19,20 difference 38:8　83:9,16　35:9,16 48:6,12,15　126:13 130:15 41:23 108:6　disclosed 84:6　48:23,24 55:12　136:17 140:24 different 41:21　161:4,5　93:18,21 94:11　141:16 142:15 42:18 51:22 52:2　disclosing 29:7　96:25 100:20　drafted 31:19 77:21 80:5 108:2　118:22 182:14　101:19 105:19　43:11,16 112:25 108:3,16 144:18　disclosure 68:25　107:21 109:4　drafter 138:17 differing 51:22　discovery 40:13　111:5,11 112:9,21　drafting 31:22 difilippo 2:22 4:2　discreet 89:4　127:18 128:25　46:2,5 98:13 digit 110:15,15　discuss 8:13　131:24,25 135:10　103:10 105:22 digital 120:19　147:19　140:9 141:21　112:11 124:5 diligence 179:8　discussed 85:23　146:10 147:16,19　drafts 32:4 62:21 dip 14:9 28:24　94:5 98:20 106:19　147:21 154:22　driving 161:24 54:20 61:22 62:14　127:15 130:4　155:3　172:13,14 63:19,23 64:2,4,10　143:7　documents 13:9　drop 41:10 64:16 65:3,11,15　discussing 132:3　13:13,16,17,23　due 44:23 45:7 65:19,22,24 66:3,6　discussion 11:17　27:22 57:8,15,16　55:3 69:11 70:19 66:15 68:2,20　15:24 99:15　57:20 105:11　75:7 81:22 179:8 [dues - exactly] dues 107:10　effectuating 63:20　engagement 23:5　61:2 essentially 5:22 186:5 duly　91:14　23:7 24:2,10,19　158:14 188:10　efficient 53:8　25:6 26:4,11　establish 62:2 duties 41:20 43:2　efficiently 52:5　30:12,14 31:16,22　81:21 156:17 43:20,21 50:24　eight 166:3　32:5 34:9 36:5,9　established 74:13 55:691:25 93:4　either 42:17 81:5　40:5 43:12 44:2　estate 42:20 53:4 e　101:9 103:16　45:2 46:3,5 50:15　54:21 62:25 68:25 104:22 110:17　51:25 52:2 55:15　70:24 73:17 74:3 2:2,2 5:21 6:5 e　elapsed 39:11　55:16 84:15,19　74:14.14.18.21.23 13:11,23 14:2,4　elect 74:25 75:2,13　171:10 180:2　74:23 76:9,10,14 15:20 26:9,13,13　75:18　engagements　77:20,24 78:19 27:9,10 30:19　election 19:18　166:17 177:16　79:24 80:4,7,8,10 32:17 34:3 35:11　electricity 107:11　english 127:13　81:23 83:3 94:22 35:19 37:18 38:6　electronic 15:19　174:21　107:6 113:19,22 39:7.9 41:17　electronics 100:24　ensure 73:12　114:4 147:6 157:2 49:22 59:11 81:14　119:17　136:23　175:9,11 181:10 99:19 104:23,24　eliminate 131:13　entire 79:14,14,18　estate's 87:25 106:9 112:24　150:21　entirely 79:6　estates 74:4 117:5 129:9,10,15　eliminated 150:20　138:23 139:6　estimate 105:21 129:17,24 130:11　150:22　157:10 172:9　estimated 71:13 131:15 132:22　emphatically　42:3 entities　106:12 139:23 141:2　181:2 183:7　179:19　estimates 73:11 147:9 151:13　empirical 154:9　entitled 1:16 48:6　estimating 73:7 152:9 155:16,25　employ 14:8 38:21　entity 74:5 103:15　97:14 etcetera 160:18 162:19　48:8,19 49:3　114:24 119:25　120:5 163:8 169:4　90:11,17 168:6　126:22 154:14　114:13 evaluation 173:15 180:8,10　employed 18:21　183:10,10 184:4　68:2 event 180:19,22 181:21　36:15 37:11,20　entries 148:7,16　103:21 events 181:25 182:2,4　38:9,11,16 90:14　equitable 113:15　104:10 186:2 187:2,6,7,11　91:25　125:23 erroneous　everybody 60:21 187:12,13,14,17　28:17 employee　159:11　75:9 93:7 156:8 188:2,2　employees 28:22　erroneously 125:5　175:18 earlier 68:10 94:5　29:2,5 42:5,23　125:14　everybody's 45:2 100:7　50:20 182:11　110:22 error　69:8 easy 73:2　employment 38:14　161:7 184:13　everyone's 46:2 edits 135:15,16 140:23　89:7,8　136:4 errors　147:3 162:15 endeavor 124:10　escrow 91:7,20,21　evidence 87:11 educated 155:22　ended 183:23　91:22,24　exactly 53:7 58:9 education 17:18　engaged 20:11,15　esq 2:5,6,6,10,15　115:4 117:4 educational 17:3　20:16 24:23 166:6　2:19　130:22 159:13 effectively 38:4　179:10　181:25 [examination - file] examination 5:25　expectation　27:21 expose　fear 28:5,6 100:2 103:4　106:22　extent 22:12 60:5　feasibility 86:8 153:10 154:16　expected 33:5,13　65:4 78:3 83:8　87:3,7,9 165:14 185:9　123:20　113:6 137:12　feasible 87:16 187:18 188:9,11　136:18 expense　143:17,18 146:23　february 45:8 examined 5:24　1 રેત-8　100:21 extra　63:14 69:3 72:9,9 101:3 example　expenses 71:13　110:15 162:10　77:6 122:22 125:4 109:3 163:20 excel　72:4 77:15,17,18　f　129:22 132:17 169:2 excess　78:23,25 79:7　133:11,12,25 exchanges 181:25　105:22 106:12,16　81:14 109:17,18 ﺎ　134:3 140:14,14 160:4 excluded　106:23,23 107:2,3　188:2　152:22,23 154:21 excluding - 125:21　107:9,15 108:10　fa 41:19　154:21 155:10,11 excuse 11:10　108:15,20,23　102:24 face　156:15,17 159:9,9 51:14 123:16　117:6 123:2　fact 115:25 182:21　159:19,23 160:7 126:12 137:22　124:11 129:22　15:24 60:5 facts　federal 11:2 19:17 153:14 174:23　130:9 133:5,15　99:10,13 113:9　19:18 73:17 76:12 exhibit 7:7 10:14　134:10 136:24　114:8 146:15　79:14.16,18 10:17 32:14,18,21　140:13 147:7　147:4　73:13 123:3 fee 35:8,12 41:6 43:6　148:7,16 149:17　factually 150:15　157:7,8,9 47:24 48:3 91:4　149:24 152:21　42:25 53:16 fair　feel 48:11 67:3 93:12,14 111:4,8　183:4,11,12,22　59:20,23 60:22　feeling 41:18 128:24 129:11　184:5　72:16 78:15 84:21　142:2 178:22 131:7,16,21　experience 7:21　88:24 94:19 96:9　fees 33:18 53:9 133:16 134:7　20:24,25 64:4,7　97:19 103:20　54:24 62:6 68:2 135:11,14,18　82:3 164:4,6　104:6 106:13　69:8,11 70:21 136:18 139:24　177:16　130:13 134:20　72:24 77:18,25 140:7 141:17　expert 22:19,19　136:21 145:12　156:4,24 163:3 142:15 144:14　40:11,19 41:2　160:9　175:4,8 147:10,15 159:7　91:12 165:20　44:8 fairly　felt 132:24 182:6 187:3,3,5,6　166:16　familiar 7:23　fiduciaries 20:17 187:7,8,9,10,11,12　expertise 166:6,17　12:10 89:21　figure 136:5 187:13,14　expired 69:15　family 19:15 58:8 103:13 118:9　155:19 exhibits 187:3,15　36:24 explain　129:8 132:16　figured 160:23 existed 101:23　41:22 70:2 82:13　162:16 179:12　108:5 132:8 148:6　143:18 far　file 29:5 38:15,20 existence 57:7　150:8 159:12　6:21 67:14　40:11 52:25 53:3 143:17　explained 37:15　171:21 173:12　74:8,16 75:6 76:6 exists 172:7　explanation　139:17 fast　76:11,11,16 77:23 expect 51:7,19　144:15　father 118:18　78:14 81:5,7,16,20 175:16　explicit 66:2　143:20　89:6 137:22 fault 73:8　163:11 175:21 [filed - francis] filed 3:19 13:9　179:6,18　62:23 87:13 flows　112:22 113:24 28:24 42:7,8,9　4:8 financially　fluid 104:20　118:4 122:18 45:3 48:10 49:7　87:16　13:7 30:18 flynn　125:3,14,16 126:3 55:22 62:19 63:14　financing 14:10　45:6,16 49:15,16　127:7 130:16 68:12 69:23 75:8　28:25 54:20　50:5 56:4,24　132:11 133:18,22 75:24 76:5 84:4　find 40:10 117:25　112:17 129:18,19　134:15 135:3 93:19 100:10　156:18　149:15,19 150:2　141:18 148:20 111:5 122:22　finish 8:19　150:24 151:11,14　149:7 152:11 125:4,14,18　finished 54:11　181:18　156:13 157:20 131:24 135:3　firm 4:3,5 21:24　flynn's 46:10 50:7　166:12,22 170:12 160:21 161:23　22:13 24:16 39:18　151:8　170:22 177:25 167:4 168:16　40:3,25 51:5　44:20 focused　187:9 181:12　52:15 56:2,15　focusing 46:6　forms 98:16 files 80:10　112:15 139:14,14　108:18　forth 101:7 112:13 filing 32:24 61:11　156:2 172:13　folks 15:15 25:6　188:10 63:12 73:23 75:12　176:9　29:24 30:10,14　forward 63:17 82:17 92:23 96:9　firms 62:7 134:7　49:14.24 129:21　68:17 69:6 75:14 96:12 98:23　first 5:22 16:18　follow 164:18　108:13 134:19 113:23 132:3,6,18　19:3 21:23 43:16　following 44:25,25　157:4 163:3 138:2　43:22 44:6,9,21,24　148:7,15　133:22 found filings 56:7 73:18　45:14,25 46:24　follows 5:24　145:3 146:14,18 final 62:22 87:17　47:8 51:13,14,14　food 119:3　150:15,17 182:24 133:15,24 135:17　51:15 55:17,18　fool 178:19　four 15:12 19:2,3 135:21 136:3　69:23 73:9 75:19　186:8 foregoing　19:23 21:18 82:23 137:24 140:12,20　89:3 93:25 94:14　foreseeable 124:22　161:22 165:25 140:22 141:4　105:3 112:3　102:19 forget　foxboro 6:9 144:8 159:8　122:21 129:23　11:10 forgot　frame 34:25 183:21,21　130:25 139:10　form 22:16 34:10　118:23 146:23 finally 46:13　149:14 161:13,14　37:16 39:5 54:5　154:5 162:16　162:3 180:9 186:5　57:22 58:18 62:10　francis 25:18,23 finances 61:12　fit 89:13　64:14 66:13 72:6　26:2,10 30:2,6,7 63:12,15　fitting 101:4　72:21 77:4 78:21　31:4,8 32:9 56:17 financial 14:5 21:4　five 39:10 128:2　80:25,25 81:2,3　57:3 59:3,5,18 21:6 22:15 34:7　128:15 141:8　84:25 88:3 91:9　99:2,7 102:11,20 36:23 37:6 39:8　161:22　92:2 93:5,13 94:2　102:21 103:17 40:20 41:20 42:25　161:7 184:13 fix　94:21 95:9 96:10　104:12,15 105:4 48:9,20 49:4 54:6　flavors 17:15　98:13,14,15,19　105:14 106:7 55:20 62:4,5　2:4 floor　102:8 103:24　109:25 112:15 64:22 111:17　flow 61:10 62:13　104:13 106:18　124:2 129:19 112:5 166:10,19　62:13 69:21 86:18　108:21 109:15　135:23 139:8 168:3 178:14　110:20 111:22　143:13 148:4,12 [francis - hampshire] 152:9,13 156:3　general 88:21　god 47:14　golden 2:17 5:16 157:16 180:9,18　100:15 155:8　goes 7:18 43:19　26:18 27:17,18 frankly 33:12　163:9　79:5 101:6 124:18　28:7,10,14,17,23 150:12　generally 13:25　156:22　29:6 57:23 58:3 fraudulent 82:10　18:24 21:19 22:8　going 3:3 10:13　179:6,9,12,24 82:20 171:18　24:2 25:5 36:24　32:12 35:7,8　180:5,6,7,10,15,20 48:11 free　44:12 50:24 55:2　36:14 37:5,10,19　181:16,20 182:9 frequently 39:20　55:14 57:4 66:3　37:24 39:15 40:8　182:15,19,19 40:2,5 42:15　66:23 70:2 73:8　40:10,10 41:9　183:4,8 184:6 64:25 73:5　74:24 80:23 82:14　44:9 45:5,20 47:3　goldman 2:15 5:6 front 15:9 44:18　90:12 109:10　47:23 52:3,12,22　5:6 6:20 7:10 27:3 162:23 180:23　110:10 115:6　53:7,13 54:2,3,7,8　28:4 29:8 85:14 fuel 163:24　49:23 getting　54:9 59:2 68:17　164:17,23,24 full 19:8 73:10　86:23 135:20　68:18,19,21 69:5,6　165:15,16 184:22 fully 12:20　137:21 176:4.8　69:24 70:19 73:23　185:3 187:21 function 87:24　179:21　76:8,18,19 77:6,9　golf 123:4 fund 2:4 4:20 6:14　120:21 gettr　78:22,23 80:5,15　good 3:2 6:10 44:8 10:24　10:6 14:25 give　85:8,14 87:2,3　165:16 funding 127:23　147:24 152:20　89:5 91:18 92:20　goods 100:25 128:17 184:5　153:2 161:6　92:23 93:8,11　119:16,19 funds 70:17　164:25　96:24 106:24　graduate 18:18,19 108:12 130:23　given 105:14　107:12,18 108:13　graduated 17:4,6 138:12 155:16　131:22 134:25　111:3 115:4　gratuitous 37:7,8 175:23　182:11 185:6　118:22 123:9,10　164:8 great furnishings　186:10 188:12　123:13,23 124:12　greenwich 113:20 100:25　75:11 gives　124:13,14,17　123:9,14 150:13 further 163:5　glasses 11:11　128:23 129:15,23　152:16 153:16,24 184:23 186:8　14:6,7 global　131:19 134:19　group 26:14 113:3 188:13　51:10,11 111:7,14　139:15,16 143:6　143:7 144:8 153:8 future 69:23 78:4　111:24 187:10　147:14 149:2　120:20 gtv 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 86:19 87:13　28:2 38:12,13　155:19,20 156:15　77:5 127:2,3,6 124:22 157:18　40:13 44:17 53:6　156:16,18 157:22　149:8 g　54:19 90:18　157:22,24 158:2,6　guessing 66:8 5:21　103:25 107:5　158:12,21,23　guidance 161:6 g　111:23 114:4　159:3 161:5 163:3　170:24 guy garbage 61:3,3,5,6　122:3,20 124:18　163:14 168:21　h 107:12 gas　139:15,16,19　169:16,18 170:25 gasoline 117:9　144:7 156:21,22　171:5,11 175:10　23:16 187:2 h half 93:7 gathered 29:4　164:21 176:25　175:23,25 177:8 123:17　183:20　181:9　hampshire 176:16 176:24 [hand - increase] hand 27:24 32:12　174:15　hoping 148:25　116:25 117:18 34:22 47:23 93:11　hearings 46:15　149:3 175:6 177:8　118:9 123:2,5 110:9 111:3　21:13　hospital 122:4　173:13 117:21 128:23　heat 107:11　59:12 hot　immediately 44:25 130:22 131:20　1:17 3:23 held　hotel 114:17　9:25 impair 146:7 188:19　11:17 23:2 165:10　15:13 hour　important 8:18 handing 147:14　help 24:13 46:7　hours 15:11,11　75:3 132:24 168:6 happen 47:13 52:3　57:7 137:4　39:10 67:21　172:11 174:7 52:12 69:3 89:12　helped 137:9　164:19 166:2　inadvertent 133:6 89:13 162:17　helpful 14:14　house 101:25　134:6,22 happens 80:3　38:25 137:4 138:8　149:17　inadvertently 81:15 82:22　helping 100:9　household 97:25　125:12 132:16 178:11,12　169:11 helps　100:24 101:4,15　133:21 134:2 harassed 143:15　hereinbefore　102:5 119:16,19　inappropriate harassment 27:21　186:11 188:10　housekeeping　29:9,16 28:5,6　hereunto 188:18　144:20,23　include 22:18 harbach 2:6 4:21　163:14,24 hev　huh 8:25　80:11 94:16 4:21 23:12 41:13　high 17:3,5 19:10　human 110:21　107:14 122:15 59:13 85:16 99:20　19:24 94:14　hundred 64:9　included 65:14 99:25 100:3,5　hill 179:24 180:5　138:21 139:4　125:15 132:23 103:2 147:24　hire 80:5　141:13 142:22　133:19 134:2,5,13 152:5 153:11　90:5 hired　143:6,24 144:2　134:23 137:14 165:6 180:6　hiring 40:25　146:20 168:15　150:25 151:25 187:19,20　history 17:3　husband 141:12　159:11,17 160:11 hard 127:12　hit 162:7　142:8 145:14　includes 19:6 haven 2:18 116:2　hits 73:7　i　61:23 62:12 116:15　1:5 2:9 3:18 5:5 ho　idea 7:19 44:8　including 39:22 hazard 15:8　11:6 94:4 111:18　67:23 90:17　40:14 61:11 70:24 hch 152:22　hold 18:11,18　126:24 151:20　86:7 115:16 head 8:24 155:4　36:14 37:10,19　identification　inclusion 125:24 heading 11:22　holding 114:25　10:17 32:19 35:13　income 52:25 53:3 health 121:18,22　home 6:7 107:8,9　48:3 93:15 111:9　53:5 62:15 63:5,9 121:24 122:2,8　118:19,25　129:12 131:17　73:17,24 74:16,17 hear 127:13　homeowner's　139:25 147:11　74:20 76:15,17,22 171:14　154:10　identified 7:12　77:8,11,12 78:8 heard 45:24 82:21　homeowners　103:22 104:8　79:20 87:25 125:5 104:15 127:15,17　107:7　134:7 181:23　125:16,21 182:9　119:5 154:8 homes　identity 26:18　incorrect 125:18 hearing 45:17　honestly 12:21　27:23 28:16 74:8　increase 141:8 46:14 47:9 51:15　hope 64:3 100:22　imagine 54:18　142:12,17 145:24 123:18,19 127:18　159:4 171:2　61:25 66:22 [increased - issues] increased 142:14　139:7,12 145:2　122:2,8 146:4,12　investigated 144:13　146:10 152:10　146:19 148:8,17　101:22 110:11,24 increasing 141:10　153:3 155:13,14　150:3,4,11,12,16　investigation 40:7 143:23 145:10　156:20 157:14　150:17 152:15　40:9,22 59:16 incurred 142:6　158:20 174:4　153:24 154:7,10　63:8 95:7 97:22 177:7　176:3 177:22　158:21,22　102:9 108:24 independent 63:8　183:19,19 184:9　intellectual 120:7　115:6,18 119:14 95:6 97:21 114:10　informed 44:2　120:13,15,18　119:22 128:11 119:13 122:5　99:13 103:16,18　intend 171:24　157:18 158:9 123:19 128:7　103:19 104:16　intended 32:25　179:15 183:15 152:10　180:11　34:19 40:4,6 62:7　investigations indicate 7:2　informs 127:5　89:15 110:20　114:11 indicating 135:12　initial 140:23　125:19　investment 177:4 137:18 152:6　141:20,21　interact 16:23　177:6 161:19 162:11　initiated 25:12　22:3　invoice 158:8 individual 21:8　input 43:21 59:6　interaction 146:17　involved 20:7 24:15 41:2,19,23　72:22 114:22　interactions 15:2　31:21 49:15,17,20 43:4 70:4 74:3,4,6　inputting 162:4　interest 20:22　50:21 52:24 53:4 74:15,15,16,17　inquire 153:23　53:11 77:20 80:3　55:24 56:6,20 75:23 77:2,19　inquiries 51:16　87:12 113:16　57:24 59:7 65:10 164:4,11 183:23　inquiry 161:9　119:10 120:7,18　65:18 90:9 100:8 individual's 27:20　163:16　121:16 147:5　101:13 105:22 individually 79:24　insiders 82:19　interested 4:9　109:6,9 132:4 individuals 19:5　insolvency 17:24　22:15 41:17 49:10　178:7 179:21 42:19 57:8 85:5　18:5,6 19:4 21:24　151:3 178:4　involvement 115:9 158:16　165:19 166:16　188:16　iphone 103:11 industry 60:17,21　instance 62:3 89:9　interests 101:11　irrespective 70:19 inform 124:3　138:15　115:13　irs 76:19 89:10 information 12:20　instances 40:19　interfere 3:11 10:5　irve 2:15 5:6 22:16 24:16 29:3　164:6　interference 3:9　164:24 165:16 29:7 30:22,24　institutions 64:23　internal 25:6　island 176:15,21 31:3,9,12 58:10　instructed 43:7,9　80:14　issue 27:23 73:6 59:6,16 69:24　instructing 26:21　internally 13:10　75:10 82:23 85:7 94:4 98:11　26:23 27:12　interpreter 127:14　124:23,23 150:5 99:11,17 104:11　instruction 29:10　interrelated 113:7　issued 54:7 105:3,7,12 110:6　instructor 18:5　interrupt 41:8　issues 18:3 27:24 116:9 124:10,14　instructs 9:21　introduce 174:16　40:24 44:8 52:6 124:16,20 127:5　insufficient 8:25　investigate 102:14　53:15 72:3 110:11 133:2 135:2　insurance 69:14　105:17 110:25　147:20 174:6 136:13 137:3,12　107:8 117:10　113:10 124:17　182:12 137:19 138:3,7　121:17,18,22,24　168:19 [item - know] item 55:5 61:16,20　36:1 37:1 38:1　149:1 150:1 151:1　keypunch 98:19 63:11,18 64:13　39:1 40:1 41:1　152:1 153:1 154:1　keypunched 98:16 66:12 68:6,16　42:1 43:1 44:1　155:1 156:1 157:1　kids 73:15,20 80:16,21　45:1 46:1 47:1,24　158:1 159:1 160:1　138:25 82:7 83:6,19　48:1,2,11,25 49:1　161:1 162:1 163:1　kind 20:22 88:24 84:11,24 85:18,22　50:1 51:1 52:1　164:1 165:1 166:1　116:17 118:17 86:2,6 87:7,21　53:1 54:1 55:1　167:1 168:1 169:1　122:12 134:22 88:15,20 89:19　56:1 57:1 58:1　170:1 171:1 172:1　188:4 kings 91:5 92:19 94:14　59:1 60:1 61:1　173:1 174:1 175:1　45:20 105:6 knew 94:15,16 95:4,7,23　62:1 63:1 64:1　176:1 177:1 178:1　113:9 178:16,18 95:24 96:2 97:11　65:1 66:1 67:1　179:1 180:1 181:1　182:22 97:13 103:11,12　68:1 69:1 70:1　182:1 183:1 184:1　know 7:16 9:10 103:13,14 104:2,2　71:1 72:1 73:1　185:1,7 186:15　22:4 30:12 31:7 111:20 113:17　74:1 75:1 76:1　187:3　31:17 33:19 34:13 127:22 142:14　77:1 78:1 79:1　1:6 jam　34:18 36:7 38:16 144:12,20 146:12　80:1 81:1 82:1　january 161:18　38:16,22 39:13 152:4　83:1 84:1 85:1　13:8 31:25 10　41:4 43:18 47:3 89:16 96:21 items　86:1 87:1 88:1　49:16 50:0 56:5　50:3 52:3,21,22 97:24,24,25 98:7　89:1 90:1 91:1　56:24 112:17　53:9 57:23 58:2,3 99:12 101:3,12,15　92:1 93:1,12,14,22　joint 86:13　58:12 60:4,9,25 102:5,22 103:22　94:1 95:1 96:1　2:22 jon　62:21 64:9 65:16 107:13 119:16,18　97:1 98:1 99:1　jonathan 4:2　66:3,5,23,24 67:6 119:23 121:8,11　100:1 101:1 102:1　judge 29:9,13　72:19,23 76:7,17 132:7 136:19,25　103:1 104:1 105:1　87:16　77:7,10,12,13 137:13 160:11　106:1 107:1 108:1　judges 22:14　79:10,12,13 80:14 163:6,19　109:1 110:1 111:1　judgment 37:22　83:23 84:5,10 J　111:4,8 112:1　102:4 136:15　86:14 89:9,11,20 2:10,15 5:21 6:5　113:1 114:1 115:1　17:9 june　89:25 90:4 103:25 J jalbert 1:15 3:1,18　116:1 117:1 118:1　justice 64:23　104:3,4 107:10 4:1 5:1 6:1,5,14　119:1 120:1 121:1　justify 148:15　109:19 111:24 7:1 8:1 9:1 10:1　122:1 123:1 124:1　k　115:3 116:3,3,4,5 10:14,16,19 11:1　125:1 126:1 127:1　keep 41:2 52:16　116:5,14,17 117:8 12:11 13:1 14:1　128:1,24 129:1,11　59:14 107:12　117:8,10,20 118:7 15:1 16:1 17:1　129:14 130:1　124:17　120:21 121:13 18:1 19:1 20:1　131:1,16,20 132:1　keeping 42:11　122:23,24 123:3 21:1 22:1 23:1　133:1 134:1 135:1　keith 20:6　125:8,13,20 24:1 25:1 26:1　136:1 137:1 138:1　ken 9:17 13:6　126:20 127:12 27:1 28:1 29:1　139:1,24 140:1,7　14:16,21,24　145:15 150:11 30:1 31:1 32:1,13　141:1 142:1 143:1　kenneth 2:10 5:3　151:18,21 152:2 32:18 33:1 34:1　144:1 145:1 146:1　kept 7:17 162:10　152:13 154:7 34:23 35:1,8,12　147:1,10,15 148:1　157:21 159:3,21 [know - llp's] 161:2,15 166:21　122:13 124:4 lago　160:5 legitimate　liquidate 171:5 168:11 169:4,5,17　124:21　lenaya 1:19 4:5　liquidated 88:2 170:13 171:7　lamp 126:8,20　188:6,21　list 7:17 53:6 172:16,19 173:7　127:16,20 179:14　20:20 21:7 lenders　64:22 87:6 90:4 173:20,25 175:5　179:15,24　lengthy 58:24　107:4 154:4 176:2 177:3,7　land 113:16　letter 31:16,22　155:19,20 157:24 179:11 181:8,9,11　language 114:23　32:5 43:12 75:13　159:23 172:7 181:22 182:5,12　large 30:20 59:8　76:3　173:4 182:18,20,21　78:5　level 53:12 72:25　listed 12:3 72:19 184:7,18　2:5 4:18 aura　94:14 149:23　108:12 111:25 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 knowledge 12:15　law 22:13 39:18　liabilities 30:23　128:3 12:19 41:3 59:9　112:15 134:7　94:3 111:17　listen 124:7 62:17 63:3.4　lawyer 43:18 46:8　164:10,12　listened 123:15 91:10 102:10　86:20 102:17　liability 157:5,6　108:13 listing 121:15 122:7　113:25 138:20　life 169:23　160:23 123:17,20,22　139:14 178:23　likelihood 82:4　litigation 19:6 126:9 127:20　lawyer's 40:7　limitations 111:15　22:4,7,11,11 40:6 128:7,21 133:20　lawyers 22:20　limited 5:17 90:7　77:9881:25 82:5 140:12 152:10,20　25:12,14,16 39:21　163:9 178:17　85:19 88:2 127:23 154:9 158:3　51:17 82:18 95:5　line 5:13 44:18,18　128:15,17 170:19 172:21 174:18　96:23 102:7 110:8　61:15,20 63:11,18　170:25 175:14 184:15　125:17 126:2　64:12 66:12 68:5　178:18 47:14 knows　128:6 132:24　68:16 73:15,19　little 14:19 16:25 kwok 1:5 2:9 3:19　136:16 139:14　80:16,21 82:7　21:25 24:3 46:17 5:5 11:6 25:21,24　150:20 155:23　83:6,19 84:11,24　89:12,12 32:16 35:9 94:4　158:3 159:2　85:17,22 86:2,6　146:22 150:18 live 102:6,23 103:14　170:18 172:22　87:7,21 88:15,20　lives 118:15 104:9 111:18　174:6　89:16,19 91:5　149:16,22 119:24 122:16　lead 51:5　92:19 94:14,16,22　living 114:8 129:2 138:23　learn 30:5,7　95:3,7,13,15 96:2　129:22 133:15 139:2 140:8 143:2　leave 152:24,25　96:16,21 97:11　134:9 136:17 147:17　leaving 41:11　99:12 103:12,13　140:13 153:17 kwok's 30:3　102:7 144:4 left　111:19 132:7　159:8 183:3,11,12 119:10 145:17　legal 2:22 101:8　136:19,25 137:13　184:5 -　105:9 106:6　146:12 152:4　llc 2:12 75:24 5:21 6:5 23:16 -　113:15 114:7,25　159:14,15 163:6　126:21 153:8　163:19　llp 1:18 2:3,4,8 186:2　legally 76:2　lines 95:19 104:4　3:24 lack 63:5　168:14　126:18　llp's 10:24 119:7,10 lady [loan - massachusetts] loan 63:23 64:2　lowey 1:15 7:9　lynch 1:19 4:5　major 19:3 67:2 65:11,15,19,22,25　10:25 13:24 15:16　188:6,21　89:15 66:6,15 68:2　17:12 18:22,25　m　makenzie 2:6 4:24 70:16　20:6,10,15 21:16　macdonald 49:19　34:21 146:7 loans 64:5,10 66:3　21:21 22:24 23:6　maid 118:8 145:4　making 73:11 located 3:24 101:5　23:18,25 24:17　145:4 158:24　101:14 102:3 113:19　25:7 26:3 30:13　maids 145:4　113:3 153:7 location 123:21　31:15 36:8,18　mail 26:9,13,13　167:13 184:10,16 lodge 101:17　37:3,24 38:21　30:19 32:17 34:3　manager 50:8,13 long 15:5 137:18　39:4,17 43:7 48:8　35:11,19 37:18　managers 50:16 139:15 160:20　48:20 49:4,18　38:6 39:7,9 41:17　51:19 165:22　50:2,15,20 56:19　managing 51:4 look 31:25 35:15　57:2 58:15,21　104:24 106:9　70:16 40:8 48:11 82:16　59:15,25 61:15,19　129:9,10,15,17,24　mandarin 57:18 111:23 152:15　64:12 65:9,13　130:11 131:15　174:20 174:7 178:13　66:10 67:13,24　139:23 141:2　mar 122:13 124:4 looked 13:22 70:7　71:12,18 72:17　147:9 151:13　124:21 133:16 136:14　73:19 76:10,25　152:9 160:18　march 23:22 45:8 163:21 173:22,25　78:16 80:20 82:4　162:19 169:4　72:10,10 73:6 174:8 181:21　83:5 84:17,22　173:15 180:10,19　122:25 134:15 looking 14:3 22:14　85:25 87:20,23　181:25 182:2,4　137:22 155:17,18 22:16 69:17　93:3 94:6,10 95:3　187:6,7,11,12,13　156:16,18 136:17 142:15　96:20 97:10,16　187:14　mark 7:6 35:7 154:22 162:20　98:6 99:5 100:8　mails 13:11,23　131:9 172:4 175:18,23　101:13 102:3　14:2,4 15:20 27:9　marked 10:16 175:24　109:6,11 112:16　27:10 49:22 59:11　32:13,18 35:12 looks 107:5 132:5　112:17,20 122:15　99:19 104:23　47:24 48:2 93:12 loose 132:7　124:9 125:22　112:24 163:8 180:8,22 181:21　93:14 111:4,8 lose 75:19　128:10 135:20　main 2:13 25:2,3　128:24 129:11 losses 78:12　136:22 144:21　163:12　131:7,16,20 lot 42:10 47:11　149:11 163:17　maine 176:17,23　139:24 140:7 68:18 69:24　lowey's 12:15,22　maintain 17:25　147:10,15 104:25 112:13,14　44:13 55:15 67:9　54:3 91:7 92:10　markedly 41:20 122:3 127:8　106:3 111:20　maintained　marking 10:13 168:23,24 178:18　112:8 134:21　156:21　marriage 188:15 lots 99:13,14　135:16 140:23　married 142:25 106:21 113:10　lp 4:20　maintaining 63:19 64:16 91:5　mary 13:8 31:24 167:19 169:21　lunch 123:4　maintenance　49:16 56:4,24 178:2,2　luxury 115:16,23　107:8 144:22　112:17 low 53:12　116:13　massachusetts 6:9 145:6 158:23　176:13,16,22 [materialize - monthly] materialize 52:7　meeting 16:16,17　met 6:11 16:13,18　mitchell 25:17,20 materializes 60:12　45:14,15 46:16,25　16:19 30:18 58:15　25:25 26:10 31:4 150:19 materials　47:13 51:15 69:5　125:15,16　31:8 32:9 56:18 matt 45:6,15 46:9　116:2 123:15　method 152:22　57:4 59:4,4,18 49:15,15 50:4,7　126:13 127:10　methodology　99:3,8 102:11 56:24 112:17　meetings 46:19　111:15　103:17 104:12,16 129:18,19 154:4　47:12　mezzanine 167:23　105:4,13 106:7 160:17 181:18　melissa 25:18,23　microphone 3:11　109:24 112:15 matter 1:16 3:18　26:2,10 30:2,6　165:2　124:2 129:18 6:23 20:8 41:9　31:4,8 32:9 56:16　microphones 3:6　135:23 139:8 43:8 46:4 49:17　56:17 57:3 59:3,4　middle 113:14　143:14 156:3 50:21 51:6 53:12　59:10,17 99:2,7　midnight 162:14　157:16 181:5 67:13 76:5 81:25　102:11,18 103:17　million 126:8　148:4 mk 90:9 115:25 129:2　104:11,15 105:4　154:13 164:12　moment 62:24 145:6 147:17　105:13 106:7　miltenberger 2:19　153:12 151:23 160:25　109:25 110:18　5:14,16 28:13,14　monetize 120:24 174:10 188:17　112:15 124:2　29:23 41:7,15　54:21 money matters 7:2 14:2　129:19 135:23　miltenberger's　62:14 78:4 134:18 40:2 88:22 98:20　139:8 143:13　29:21　153:24 177:4 13:7 56:4 matthew　148:3 152:12　mind 27:14 34:18　monies 136:6 mcdonald 15:18　156:2 157:16　34:24 36:20 87:5　monitor 92:14 131:2 mckenzie　160:16 174:5　99:20 164:21　monitoring 91:13 meals 141:9,10　180:9,17 182:3　mindy 50:5　72:15 month 144:15　member 55:7　46:8 mine　118:21 161:7 mean 17:16 21:9　172:12　minimum 32:8　184:2 39:24 44:23 60:14　membership　67:7 77:14 128:6　monthly 45:6 83:12 86:8 87:9　122:13,17 124:5　161:7 minor　46:11 51:12 67:8 96:11 110:4　113:12 memories　minute 11:13 33:3　68:7,11,18,23 69:7 116:14 130:19　memory 66:2,9　147:24　69:10,12 70:2,15 138:14 149:2　115:22 127:8,9　14:20 minutes　70:18 71:2,3,8,13 175:14 177:19　141:20 159:17　89:11　72:3,20 105:21 means 8:3 82:14　menial 170:2,7　minutiae 89:14　106:12,16 107:14 144:3 151:2　mentioned 14:15　miscommunicati　107:22,25 108:20 meant 22:7 63:12　15:15 18:4 19:24　135:4　116:22 117:14,16 159:12　22:23 24:11 25:23　missed 23:11　118:11 122:16,21 media 3:16 120:19　29:25 49:14,19　missing 32:2 81:9　123:7 124:6,11 120:23,24　54:14 57:3,14　110:15　125:5,16 130:14 mediation 171:3　60:13 73:22 87:8　159:24 mistake　130:21 132:2,25 medications 10:4　92:4 100:7 126:16　misunderstood　134:9,24 135:10 16:15 45:22 meet　165:18　56:22　147:8 148:7,16,24 72:5　149:3,24 151:25 [monthly - objection] 154:20 155:12,15　116:4 138:10　115:25 116:15　136:12 141:17 157:11,19 160:4,8　173:4,8,23 174:9　146:22 156:13　145:2 153:6 160:24 161:11,16　182:6,14　173:18 176:14,16　158:15 161:17,23 162:2　named 119:7　176:23 188:3,7　numerous 44:5 163:5,13,20 168:9　136:22 names　14:22 night　59:11 101:3 169:7,11 184:19　107:12 natural　78:7 nol's　112:24 months 72:7　nature 52:21　nonsense 162:11　5:16 ny 161:25 183:20　168:13 183:16　normal 8:17 77:19　0 mor 72:11 108:14　136:3 nearly　179:3 137:22　necessarily 83:24　normally 109:15　23:16 78:11 mor's 170:6　necessary 12:20　notary 1:19 5:23　186:2 morning 3:3 6:10　63:21 75:25 80:18　186:22 188:6　o'melveny 1:17 14:20,22　85:18 93:2 100:23　note 3:5 29:20　2:3 3:24 4:19,22 mortgage 77:19　112:7 169:21　35:24 41:11　4:25 6:13 13:18 mother 118:17　8:23 9:9 need　145:19　100:5 103:7 motion 14:9 28:25　36:14 37:11,20　noted 29:18　4:7 7:25 oath 38:15,20 89:7　40:12,15,23 42:10　14:6,7,7 notes　object 129:25 90:10,16 168:6　47:4 85:9 124:19　51:10,11 100:9,13　objected 30:20 6:24 motions　127:4 143:3 156:9　100:14,19 101:3　objecting 80:19 181:12　163:14 166:20,23　111:7,14,24　12:4,24 objection motor 119:5　169:18 170:10,15　112:12 113:4　24:20 26:16 27:15 motorcycles　171:14　121:6 148:4　28:24 29:22 34:10 115:17　needed 30:22,25　187:10　37:16 39:5 57:22 75:14 move　44:2 46:7 174:4　notice 6:22,25 7:5　58:18 61:4 64:14 moving 34:24 57:2　needing 166:10,13　7:12 10:15,24　66:13 77:4 78:21 42:22,22 multi　167:6 needs　89:10 187:5　79:22 81:10,12 multiple 19:14　169:19　noticing 4:17　84:25 88:3,8 91:9 42:4 76:4　negotiated 31:14　november 127:24　92:2 93:5 95:9 multiplied 136:7　31:15　number 3:22 6:24　96:10 98:15 99:24 multiply 183:25　negotiation 31:18　19:16 30:21 32:16　101:18 102:8 music 120:7,18　65:10　62:6 73:4 81:4,15　103:24 104:13 1:18 2:3 myers　negotiations 171:3　93:19 96:8 100:20　106:18 108:21 3:24 4:19,22,25　neither 58:14　110:19,20 132:22　111:22 112:22 6:13　net 19:10,24 78:11　133:16,20 134:19　113:24 118:4 n　netherland 114:17　135:13,18 146:20　122:18 126:3 115:2　150:9,10 152:14　127:7 130:16 2:278:11 186:2 n　never 57:6 121:23　159:14,15 181:21　132:11 133:18 187:17　1:18,18,21 2:5 new　183:22 187:4　141:18 148:20 name 4:2 6:3,11　2:5,10,10,18 3:25　numbering 97:7　149:7 152:11 20:5 23:12,13,15　3:25 5:23 58:8　numbers 48:23　157:20 166:12,22 23:16 27:20 28:22　79:15,16 115:8,10　97:5 135:21　170:12,22 177:25 29:5 58:12 102:18 [objections - paragraph] objections 4:14　108:20,23 137:20　oral 65:18 99:17　7:8 11:8,21 page 12:8 14:10 52:20　170:24 178:18　99:18　33:2,4 48:22,23,24 52:22 54:8　open 47:13 91:7　orally 106:9　49:9,11 55:13,18 9:18 objects　92:10　160:18　88:20 93:25 95:18 obligation 91:22　opening 63:19　order 29:15 62:11　96:4,25 97:4,8 observer 45:20　64:16 91:5　72:23 75:3,5,8　105:18,20 106:11 obtain 12:19　operating 41:21　86:9,21 105:5　113:13,14 115:12 obtained 59:17　41:24,25 42:11,20　54:25 ordered　119:9,12,20 120:3 22:15 obtaining　42:21 43:3 45:7　ordinarily 172:5　121:3 124:25 obviously 43:18　46:11 51:12 67:8　ordinary 30:21　126:5,10 132:7 66:18 87:17 98:17　68:7,11,19,23　62:7 70:24 156:7　140:19 145:20 105:8 156:21　69:10,12 70:3,6,10　156:8 167:18　148:3 149:15 163:15 173:21　70:15,18 71:2,4,8　169:22 181:7　151:14 152:8 174:17 occasion　71:13 72:4,21　original 150:10　157:6 161:19,20 occasionally　78:12 106:12,16　152:3 159:20　161:20 162:3 141:22,24　107:22 108:2　153:13 originally　187:3,18 113:19 occupancy　116:22 117:14,16　4.9 outcome　pages 161:19,22 113:22　118:11 122:16,22　188:16　162:11 occur 68:3　123:8 124:6　outside 16:22 26:3　paid 32:24 70:23 offer 18:25　130:15,21 132:2　26:5,6,14 31:5　72:14 73:13 77:25 office 19:16 58:8　132:25 134:4,5,9　80:4 126:10　86:16 108:10,15 68:24 69:20 72:12　134:24 135:11　127:17　118:22 130:24 72:22 162:13　147:8 149:25　outstanding 59:24　133:3 134:16 offices 1:17　151:25 154:20　overpayment　136:7 149:18 official 93:13,25　155:12,15 156:10　160:6　151:15 152:21 94:21 187:9　157:11,19 160:5,8　owed 81:18,19,20　153:24 155:23 offset 78:7　160:25 161:11,16　114:3 owned　156:11 158:8 oh 45:10 160:24　161:17,23 162:2　126:22,25 127:16　159:19 160:2,3 167:9 173:2　163:5,13,20 168:9　154:8　173:6 175:4,8,10 177:14　169:7,12 184:19　ownership 102:12　175:19 179:24 okay 9:7 35:17,22　operations 127:20　107:9　181:10,12 183:4,6 71:17 85:17 96:3　opinion 145:20　owns 115:5 116:5　183:8,14 103:2 131:11　151:5,7　p　122:14 palm 148:2 149:14　opportunity 2:4　2:2,2 23:16　pans 101:23 159:6 173:8 181:6　4:20 6:14 10:24　p 69:20 p&l　paper 168:23 169:3 old　38:20 75:20 81:4　1:15 2:17　papers 43:17,19 once 85:11 144:24　29:6 oppose　p.c. p.m. 39:10 90:25　44:16 45:3 46:3,6 154:10　opposed 74:6　139:21 140:4　126:14 ones 60:9 69:23　103:14　165:8,12 185:5,8　paragraph 113:2 ongoing 52:6　opposite 159:24　pacific 2:3 4:19　113:2 88:14 105:21　6:13 10:23 [paramount - plan] paramount 29:3　pass 44:9 130:25　people 5:15 16:2　139:9,11,12 parcel 111:25　139:10　19:8,17,19 28:19　140:24 157:17 parents 42:3　passed 105:7,8　45:22 53:4 58:24　178:20 179:3 part 21:22 37:17　patents 120:4,13　102:17 117:24　181:23,24 182:2 43:17 51:11 69:9　pax 100:6　118:7 141:24　183:9,10 184:4 96:9,12,17 97:9,13　pay 19:13 54:22　142:2,4 168:24　person's 27:23 97:24 100:12　55:3 68:2 118:20　175:16　182:5 105:20 111:25　154:9 171:6　percent 118:13　personal 95:12 112:3 132:21　payable 69:21　138:19,21 139:4　97:25 101:4 144:7 170:21　payables 167:24　141:9,11,13,14　102:10 171:7,9 172:4　payee 138:11　142:7,8,9,12,16,23　personally 23:9 181:6　payees 137:7　143:6,8 144:2,5,6　65:17 participate 47:2　paying 107:17　144:13,14 145:11　perspective 31:23 47:17 60:8,12　146:24　146:4,5,11,11,21　77:16 85:7 participated 51:13　payment 33:17　percentage 136:6　pertaining 146:21 58:23 84:3　92:22 106:23　136:8 138:13　petition 32:22 participating　108:22 117:9　139:5 147:7　33:5,9,16,20 35:24 45:21　133:3,25 134:11　percentages　36:3,8 74:13 84:6 participation　146:19 154:7,13　136:15 144:19　92:22 132:19 45:12 47:10,20　154:15 156:24　perform 59:15　133:3,3,25 160:2,2 particular 40:5,12　159:17 175:13　66:11 91:25 93:3　160:3,3 172:5,20 40:16 42:19 105:5　179:4　96:20 97:10,16,21　174:25 176:5,8 117:17 118:6,23　payments 83:22　98:5,6 114:13　177:18,24 183:4 130:17 168:25　84:6 86:16 93:2　125:22　183:11,14,16 particularly 14:9　132:16,19 133:7,9　performed 80:20　184:5,12 112:12　133:10 134:2,6,16　83:5 88:10 89:18　phone 15:3 25:11 parties 3:14 66:22　134:22 154:5　97:20 121:10,14　25:15 28:8 47:20 84:23 87:12　156:25 157:24　period 72:10　58:24 59:2,11 104:25 105:2　172:5 183:17,17　82:16 86:20 90:25　104:24 143:15 117:6 130:24　184:11　117:18 129:22　167:8 181:19 133:12 188:14　payroll 42:7　133:11 140:13　phones 3:10 partner 19:12　pays 122:4　151:15 153:25　phrase 110:2 20:3 51:3　pc 10:25 48:9,20　154:20 155:11,17　physically 123:5 partnership 74:10　49:4　156:12 157:25　pick 3:7 75:23　pdf 95:18　159:9　place 3:10,14 parts 79:12　pearl 2:18　perjury 8:8　45:22 47:15 53:8 party 4:7 20:22　penalty 8:8　person 5:12,15　77:6 82:20 83:25 44:4 53:10 99:11　pendency 70:9　15:18,21 26:15,17　175:24 186:11 102:14 119:24　117:19　49:20 50:17 51:5　plan 86:6,11,13,24 122:6 173:12　pending 9:11　54:4 103:15　87:15,24 122:2 184:10　81:25 82:5　129:18 130:10,10　169:17 [planned - process] planned 54:19　120:17　prepare 13:4　previously 6:10 86:14 88:7 plans　possibly 118:4　24:13,14 71:11,12　14:23 85:20 125:3　169:6 171:17　71:23 95:3 100:9　104:10 119:18 platforms 120:8　post 20:17 32:22　173:5　130:4 120:20　33:5,9,16,20 35:24　prepared 13:10,14　primary 143:10 play 52:10 169:18　36:3,8 61:11　24:15 31:19 71:3　principal 21:17 169:20 171:7　63:12 133:3 160:2　71:19 86:12　22:24 23:3 37:23 172:2,3,3　174:25 176:5,8　161:15 173:18　50:5,10,16,25 51:8 plays 52:11　177:18,24 183:11　183:12　printed 119:11 pleadings 14:8　184:5,12　preparer 135:4,6　prior 82:17 83:23 please 3:5,9 4:15　posted 120:8,19　136:9 173:4 174:9　priority 81:7 5:10,19 6:3 8:19　potential 24:10　preparing 8:12　29:2 privacy 9:5,11 11:8 23:14　52:9 65:11,15,22　15:6 45:6,11,12　private 3:7 28:11 33:2 35:15　85:21　46:14 55:24 56:7　privilege 39:23,25 67:22 148:5,14　potentially 27:20　57:24 58:21 60:23　40:17 83:15 165:2　66:678:17 90:14　66:20,21 84:4　privileged 41:3 plus 72:10 106:7,7　101:23 pots　86:18 94:7,11　14:24 probably 135:18 140:17　practice 121:21　105:11 109:6　20:20 24:11 28:9 2:14 po　practitioner　110:12 112:9,21　32:9 42:10 45:4 pohl 23:10,15,17　176:13　132:4 155:3,6　52:15,16,19 54:5 23:24 24:4　pre 74:13 84:6　161:2169:11　106:8,8,9 110:17 point 39:14 40:18　92:22 132:19　170:5,6　116:23 137:8 48:14 52:20 60:6　133:3,25 160:2,3,3　presence 120:25　138:21 144:5 61:8 65:25 67:10　172:5,20 177:18　present 2:21 4:10　170:23 176:19 75:3 81:11 92:20　177:24 183:4,14　presenting 155:13　problem 80:3 106:17 123:23　183:16　presidential 19:19　146:25 160:24 124:13 130:14　precursor 17:11　presumably 54:22　162:16 153:22 166:3　predicated 72:3　68:20　11:3 procedure 171:10　157:10　presuming 114:6　17:19 points 25:2 55:17　predict 53:7,13　presupposed　procedures 7:23 policies 121:17　33:15 prefer　55:10　70:13 policy 121:18,22　preference 33:9　presupposes 70:15　proceed 11:20 121:24 122:8　33:14 82:10,18　presupposing　140:5 165:13 populated 95:23　84:2 171:18　66:14　proceeding 4:15 ported 49:23　preferences 82:16　pretty 21:11 22:9　16:22 37:2 poses　preparation 13:20　32:7 37:4 44:22　proceedings 39:19 possession 37:25　15:7 51:9 53:5　70:5 179:11　39:21,22 115:10 38:3 52:14　55:19 56:20 60:19　previous 36:21　process 38:14 possible 30:17,25　61:9 68:6 73:16　38:6 78:7,10　40:13 67:21 155:9 31:635:25 60:7　86:7 112:4 116:22　116:8 119:6　168:7,22 169:23 79:6 82:9 84:12　168:10　178:11 [produce - reasoning] produce 8:13　152:16 153:16,25　d　r produced 128:25　proponent 118:12　31:23 qpc　r 2:2 5:21,21 6:5 137:19 147:16　proposed 5:4,7　quarter 72:8 73:9　48:25 186:2 188:2 173:12,13,16　54:20 111:20　73:10　167:8 176:10 rang product 46:22　139:3 150:21　quarterly 68:7　15:13 range 83:15,17　protect 75:9 89:16　71:19,21,25 72:18　29:5 rank profession 166:3　179:4　queries 158:18　rarely 42:21 81:18 professional 17:14　protected 29:14　question 8:20 9:5　rate 67:10,11 17:17,25 18:8,12　protection 83:18　9:7,11,19,20 27:4　reached 23:17,24 33:11 37:22 77:17　protective 29:15　27:6 28:9 34:8,12　28:20 161:12 92:21 156:4 158:3　prove 86:22　34:16,18,19 36:17　162:12,25 163:3 166:7　provide 22:18　36:19,25 38:17　reaching 161:13 175:19,20　92:25 171:11,15　53:17 56:9 83:20　read 27:6 34:12 14:8 professionals　provided 13:14　94:19,21 96:17　57:18 65:24 90:16 30:21 54:9,23　59:5 98:11 99:10　101:12 105:16　120:16 147:25 57:9 62:8 68:25　117:3 130:9　108:3,8 110:7,8　reads 55:18 61:8 77:25 156:5,5,6,7　140:24 158:15　113:14 114:14　63:18 80:17 88:20 156:8 157:2,3　92:21 providers　115:13 116:21　94:20,24 95:11 159:25 175:20　providing 27:14　117:4 118:3 119:4　105:21 106:12 181:8　63:21　120:3,12 121:16　113:18 115:15 profile 166:10,19　public 1:20 5:23　122:11 124:13　ready 137:21 178:14 179:6,18　186:22 188:6　126:5 127:22　real 42:20 77:20 program 69:12　pulling 134:14　130:18,20 148:19　94:22 107:6 70:11　pullman 2:12 5:7　149:6,12,25 150:3　113:19,22 114:2,4 71:9 progress　165:17　151:19,23 154:2　147:6 167:20 progresses 50:22　punching 99:11　155:16 163:10,12　realized 159:24 projections 61:10　punitive 164:9　163:12 166:14　really 31:2 74:21 61:24,24 86:18　117:12 purchase　177:13,21 181:15　133:2 165:4 87:10　118:19　184:10,12　10:8 76:15 reason prominent 60:18　117:13 purchased　questions 47:17　78:13 89:4 138:22 promised 179:23　purposes 39:23,25　83:21 91:3 99:21　142:4,19 143:4,10 prompted 163:17　77:24　100:6,23 113:5　145:16 proof 80:24 81:2　pursuant 10:25　119:19,21 129:16　reasonable 21:13 81:21　pushed 168:23　135:25 149:2　reasonableness proofs 80:19　put 44:18 69:16　153:5 158:5　109:14 110:3 properly 136:2　131:12 142:7　164:15 167:17　158:10 property 94:15,21　155:24　179:17 184:8,23　reasonably 53:11 95:12 107:7　87:18 puts　165:4 quick　reasoning 29:21 113:17 114:2　putting 109:14　quickbooks 60:25　142:17 143:21 120:7,13,15,18　180:22　quickly I રેતે:R　144:8,11 145:10 122:11 148:5,14　145:12,21 [reasons - report] reasons 75:2 77:23　record 3:3,15 4:13　refers 84:11 95:13　relied 85:5 104:9 130:3 142:11　6:4,11,11 8:12　95:17 96:2 114:16　177:15 178:6 168:15　11:13,15,16,20　119:4 120:5,12　relief 75:4,6 recall 23:20 32:6　28:2,18 32:15　121:4,17 122:13　relies 84:22 33:8 34:7 44:10　41:10 48:5 90:19　125:8 126:6,7　rely 39:2 98:13 57:21 65:20　90:21 91:2 93:18　127:23 135:13　123:25 139:6 126:17 128:4　100:4 129:5 130:4　144:20　158:14 176:4 146:10,13 151:4　139:19,21 140:4　reflect 132:10　177:23 179:5 151:10 161:9　156:9 165:4,8,9,12　133:8 140:22　remain 106:16,24 173:22　185:2,5 188:11　reflected 133:14　107:18 receipt 78:13　recorded 1:14　135:15 152:8　remains 74:12 receipts 52:17　3:17　reflecting 164:5　184:14 54:3,14,15 63:15　recording 3:13　refresh 36:16　remember 21:14 66:25 68:22 86:19　8:10　regarding 15:17　24:7 43:14,24 receivable 69:22　records 15:9,20,23　16:4,4 24:2,9 25:5　59:2 62:22 81:3 receive 57:15　40:14 49:22 52:16　26:4,11 30:14　85:24 87:5 105:2 137:10 157:15　82:9 84:12,14,18　59:21 65:14,19　105:5,15 108:7 174:24　92:19 160:22　67:25 102:15　109:20 110:8 received 33:20　171:16,20 172:17　111:16 137:13　116:19 117:4 92:22 99:17　recoverable 83:2　150:3 161:10　127:19 130:22 104:11 137:13　recoveries 175:15　163:4　142:13 146:16 139:7 140:6　rectified 135:5　regret 168:2　159:13 167:12 160:10　redacted 129:17　rejoin 41:14　173:10 176:7 receiving 33:9　182:6,16,25　related 4:7 19:7　remind 167:10 161:9　redaction 130:6　49:21 56:9 61:10　remotely 4:11 recess 90:22　refer 97:4,25　90:3 91:4 95:14　renters 107:7 139:22　referenced 68:10　138:23 143:5,11　reorganization recognize 10:20　103:11,12,13　188:14　86:11 168:21 48:15 49:6 93:21　119:23 155:5　relates 7:3,8 94:15　169:15 111:11 140:9　159:10,15　107:16 111:21　repair 107:8 147:20,22　references 63:11　173:16　144:22 recollection 36:16　113:4,7 119:6　relating 6:23　repairs 158:22 44:21 162:24　referencing 65:7　70:14　repeat 9:5 27:3 recommend 73:23　referred 27:5　relationship　repeating 66:17 73:24 74:2 75:7　174:5　143:19　report 40:11 45:7 75:17,22 76:11　referring 71:15　relevance 28:21　46:11 51:12 54:6 80:9 141:10　95:20 97:4,7,14　88:11　67:8 68:11,19,23 recommended　104:3 120:9　relevant 27:24　69:7,10,13 70:3,6 144:21　132:12 135:9　41:4 113:23　70:10,15,19 71:2,4 reconciling 80:18　150:6 167:16　116:21 117:14　71:9,19,21,25 72:4 123:11　72:18,21 107:22 [report - right] 108:2,2,9 117:5,15　representations　responds 52:4　55:13 61:8 88:12 118:11 122:16,22　59:21　149:15　111:21 126:14 123:8 124:6　representative　response 35:23　175:22 130:15,21 132:3　180:5　115:14　retrieved 31:8,12 132:25 134:4,6,24　represented 9:12　responses 12:7　return 53:2,3 135:11 144:9　20:21 21:10,12　responsibilities　74:23 75:6,8 147:8 149:25　102:22 113:12　21:20 46:10,18　76:12,14 77:2,22 151:25 154:20　representing 9:16　responsible 20:2　77:23 78:14 79:15 155:12,15 156:10　100:5 181:13　98:12　79:17,18 86:23 157:12,23,23　request 26:19　responsive 124:15　168:9 173:5 158:13 159:8,20　108:9 163:18　rest 17:24　returns 54:10 74:3 160:5,8,25 161:11　require 47:9 60:7　restrictions 153:2　74:9 75:24 76:5,6 161:16,17 163:5　required 12:14,19　restroom 139:17　78:18 79:9,11 163:13 184:20　17:19,22 54:25　restructure　80:10 169:9 173:3 reported 71:2　55:2 70:10 76:2　167:22　173:6,11,18 157:5 160:7　89:5 108:14　restructured　revealed 26:18 reporter 1:20 4:4　requirement 67:7　170:16,21　revealing 27:19 5:10,19 8:11　requirements　restructuring　28:22 10:13,18 27:7　42:24,24 67:5　17:24 18:7 165:19　revenue 80:14 32:12,20 35:7,14　requires 68:24　166:11,13,16,20　review 27:22 47:23 48:4 78:9　86:25 89:10　166:24 167:7,16　43:22 51:23 52:19 93:11,16 111:3,10　reside 150:15　167:21 170:11,21　53:10 60:7 61:9 128:23 129:13　172:17　resuming 139:23　62:12 68:6 72:17 131:18,19 140:2　residence 101:5,9　retain 48:8,19　73:16 124:20 147:12,14 171:13　102:5 113:16　49:3 181:7　125:17 135:24 187:15　114:6,9 118:6,10　retained 34:6　150:19 158:2 reporting 19:18　150:13　36:22 37:6 39:7　162:5 171:19 42:23 52:18 54:2　residences 19:14　39:15,18,20 72:17　reviewed 13:8,11 66:21 67:4 68:8　114:14 118:3　143:11 187:15　62:18,20 81:24 108:14 148:24　resident 76:12　retainer 32:22,24　84:13,18 109:13 149:3 155:6,10　resides 114:5　32:25 33:5,10,12　110:3 112:24 reports 22:19　118:5　33:16,20 35:24　114:21 141:3 66:21 68:7 107:22　respect 21:20　36:4,8 126:6　reviewing 80:17 116:22 117:16　92:25 95:7　174:25 175:17　82:8 112:11 157:19 161:23　respond 89:11　176:5,8 177:19,24　160:15 171:16 162:3 168:9 169:7　178:24,24　retaining 34:5　revising 139:5 169:12　responded 36:20　35:21 36:18 37:3　rhode 176:15,21 represent 30:2　65:4　39:4　right 7:10 10:19 129:7 140:16　responding 35:18　retains 74:7 162:6　38:19 53:24 55:22 144:13 176:17,19　51:16　retention 7:8　61:3 62:16 63:6 43:16,17,19 44:16　64:16 70:17 71:6 [right - server] 73:4 81:15 84:9　178:7 181:3,5　124:25 128:3　142:20,24 143:3,5 90:7 94:8 95:21　rudnick's 126:14　135:5,7,9 136:10　143:10,23 159:14 98:2 100:11　10:25 11:22 rule　155:25　184:3 126:19 130:11　11:2117:5 rules　scheduled 81:14　11:23 28:21 see 134:12 136:19　161:3　schedules 14:6　33:6 35:25 45:22 138:5 152:5　ruling 29:12　30:23 44:22 45:25　57:19 61:12 68:8 153:17,20 154:22　22:258:9 run　51:10 55:20,25　82:11,25 88:11 165:20 169:16　67:10.11 178:21　56:14 57:12,17,25　95:17 96:6 121:8 170:8 173:23　running 21:23　58:17,22 60:20,24　121:19 125:6 177:14　172:9,10　69:4 100:10　132:15 141:2 rights 29:2　178:22 runs　111:16 112:2,5　148:9 151:16 113:20 road　2:6 4:24,24 russo　113:6 168:8　155:21 159:2,3 rodeo 89:3　S　183:13　168:5 183:20 role 50:7,12 52:9　2:274:10 187:2　schindler 13:8　seeing 57:21 53:18 94:6,10　S　31:25 49:16 50:9　127:19 98:11 102:3　safe 123:10　56:5,24 112:18　124:10,12 seek 105:25 106:3　safety 138:24　school 17:3.5　79:8,12 seen 112:9 134:21　144:10 182:11　science 17:7　109:15 121:23 168:11 169:17,20　42:7 sales　scope 43:8 44:12　127:24 128:19 171:25 172:4　sanity 158:9　90:13 171:9　137:6 145:7 164:8 roles 23:2 51:18　162:4 save　164:22 scotch　164:13 157:4 roll　62:22 79:13 SAW　scrambling 69:4　select 75:20 rolled 158:15　79:15 126:13　71:11 scratch　122:6 sell 4:11 127:12 room　128:4 153:4　99:16 106:2　semantics 39:13 rudnick 2:8 5:4　159:23 162:19　search 15:19,20　19:19 senators 15:21 23:10,16　163:13 173:3　49:21 82-25　15:21 24:15 send 24:6,8,18 25:9　saying 37:9 149:20 149:21 162:13　second 45:16 61:7　162:7 26:5,6,11 30:9　114:16 121:6　sense 38:2 158:4 31:20 32:4 38:10　33:4 34:15 says 87:7 91:23 116:6　125:2　158:25 38:12 39:2,16　secret 106:21　sensitive 3:6 43:23 49:24 56:13　116:7 162:7,15　120:14 secrets　sent 13:17 31:20 57:4 58:25 59:7　184:9,10　section 75:5 97:17　49:24 59:10,17 64:20　scared 143:16,18 143:19　105:23 106:4　121:6 sentence 83:18 98:25 99:7　20:14　114:19　125:2 102:12,18 103:18　scenarios 59:22 schedule　secure 167:22　separate 74:4,5,14 103:18 104:11,17　60:3 71:14 81:14　secured 20:19　74:22 107:21 104:17 105:7,13　21:7 42:15 81:7　129:5 131:7 132:7 106:6 109:24　94:7,20,23 95:12　security 33:17　september 17:10 112:14 124:2　96:13 98:23 103:9 103:23 104:8　115:24 118:8,25　7:5 served 126:7 139:7 156:2　133:23 138:16,22　13:24 49:22 server 157:15 175:18　108:12 109:16,17　138:24 142:14,18 109:18 114:2 [service - started] service 92:21　signature 188:21　someday 169:17　spent 21:23 138:11 145:5,5　signer 37:24 52:14　someone's 171:4　split 118:18 services 18:24　65:3　someplace 110:21　spoke 13:5,7 14:15 21:21 85:21 90:4　significant 13:9　son 58:9,11,13　14:21 16:8 31:2 set 101:7 161:8　59:5　soon 159:4　57:6 188:10,19　significantly　sorry 3:5 7:14　spoken 14:24 setting 47:5 83:17　160:14　23:11 35:3 41:7　174:11,18,22 settlement 78:6　silverberg 13:6　83:11 94:19 95:16　spouse 118:14 171:2　24:5 33:4 34:4　126:4 130:19　145:18 150:14 settlements 77:10　37:2 38:5 39:6　171:13 176:11　spouse's 121:18 seven 75:15　silverberg's 35:19　sort 52:8 55:6　spreads 21:25 136:18　similar 113:17　sorts 17:15 42:23　spreadsheet seventh 92:19　simultaneously　54:15 167:25　135:14 158:6 shake 8:24　44:23　sound 84:9　160:19 shape 62:10　single 53:10 75:22　source 62:24　spring 2:17 5:16 shapes 42:2　sir 85:16 100:6,14　77:12 87:25 105:2　27:17,18 28:17,23 shea 2:17　153:18　175:7,8,13,25　29:6 57:24 58:3 sheet 69:20 131:14　sitting 19:25　spatulas 101:22　179:6,9,12 180:6,7 133:15 138:16　situation 104:20　speak 14:18 15:14　180:10,15,20 158:12　121:23　23:25 24:9,17　181:17,20 182:20 sheets 109:4　six 162:10　25:5,10 26:2　183:5,8 184:6 sherry 114:17,25　size 42:2　44:17 144:25　spring's 28:8 146:21,25 150:5　slipping 87:4　174:20,21 181:24　182:10,15,19 150:16,17 151:16　small 45:12 88:5　speaking 35:20　springs 26:19 153:20 154:11　134:17 173:17　115:7,14 151:10　28:10,14 sherry's 146:25　social 120:23,24　specific 14:7 51:11　square 1:18 2:4,9 shit 176:11　sofa 55:25 56:14　94:17 100:12,14　3:25 short 104:20　57:12,17,24 58:16　100:19 101:2　ss 188:4 139:22　58:22 59:22 60:2　104:4 110:24　stab 43:22 shorthand 1:20　94:7 98:23 109:16　111:19 112:12,20　staff 20:4 24:12 show 146:9　sofa's 14:5 44:21　157:25　51:17 52:8,9,24 showed 141:24　45:25 51:10 60:19　specifically 20:25　53:14,17,20 54:4,7 159:22　60:19,23 69:4　43:15 51:7 72:20　66:20 showing 101:19　83:22 112:2 113:5　specifics 83:10,16　stamp 129:2 shown 132:21　168:8 170:5　specified 186:11　stamped 35:9 147:7　software 60:16,18　speculate 127:4　standard 70:8 shows 117:20　61:2,5　speculation 93:6　121:21 158:5,21,23　sole 52:14　spell 23:12,13　start 6:17 7:22 siblings 42:4　solely 104:9　spend 15:5 78:4　79:25 signatory 38:23　somebody 183:7　165:25　started 17:11 23:4 66:18　45:6 153:4,7 [started - team] 162:18 182:21　stricken 29:14　supported 36:21　77:6 82:20 111:23 starting 33:14　strike 25:4 30:6　supporting 51:17　134:17 139:18 83:25 97:9 109:5　116:20 157:13　supports 60:18　165:3 173:2 130:14　structured 65:23　supposed 74:20　179:25 184:25 starts 96:17　66:7　162:17 167:12　taken 79:4 90:23 109:21　stub 72:9　sure 7:4,11,23　139:23 state 1:20 4:12,15　stuff 30:25 168:7　27:16 31:24 32:2　takes 47:15 5:23 6:3 27:2　subject 8:7 12:11　32:7 37:4 38:12　talk 7:20 8:18 17:2 42:22 73:17 76:16　14:2 29:14 53:10　38:13 43:13,21　80:7 146:3 76:16 79:14 101:3　147:23　44:19 73:4 75:10　talked 16:3 21:18 156:5 188:3,7　subscribed 186:18　81:8 88:13 99:22　30:10,15 46:2,9,13 stated 26:17　substantively　104:6 110:13,14　55:14 59:9 127:9 164:10 171:19　149:5　110:16 113:3,8,11　128:12,16 129:20 statement 14:5　subtract 133:6　124:8 125:25　134:10 137:24 34:12 37:21 54:6　success 82:5　127:14 129:6　154:25 158:16 55:19 73:6 111:17　successful 86:10　135:25 136:10　164:3 112:4 158:8　suffering 9:24　137:16 141:5　talking 29:25 statements 8:25　sufficient 42:12　150:25 158:4,11　64:15 79:23 85:2 69:19 111:14　suggested 143:6　165:6 167:13　96:12 98:25 103:8 states 1:2 3:19　suggesting 142:12　173:25 174:23　104:4 138:19 42:6 54:23 62:5　142:17　176:7 179:11　146:13 160:16,16 69:11,19 71:20　suggestion 145:24　surprise 83:24　160:17 162:18 72:2,22 157:7　suggestions 141:3　surrounding　task 89:4 162:8 171:11　141:8　182:12　tasks 88:22 170:2 176:19　suite 2:18 6:8　suspect 170:25　170:7 statistical 94:3　sum 72:11 96:17　swear 5:10,19　tax 19:21,22 52:25 statute 75:16　135:17　swearing 8:4　53:3,4 54:8,9 82:22　summarized　sworn 5:22 186:5　73:17 74:3,8 75:6 statutes 75:16　155:24　186:18 188:10　75:7,24 76:14 statutorily 72:24　summary 94:2　system 60:10　77:2,16,22,24 78:3 stay 18:2 123:9,13　129:21 130:9　t　78:17 79:9,11 stays 123:8　153:3　t 5:21 6:5 186:2　80:8,10 168:9 step 13:19 46:2　sun 59:14　187:2 188:2,2　169:9 173:3,5,6,11 69:25　supplement　tab 10:12 32:11　173:18 stepping 49:13　132:24　34:22 131:2 146:7　taxation 19:9 22:2 steven 23:9,15,24　support 19:6 22:4　table 49:9,10 50:4　taxes 42:7,7 53:5 24:4　22:8 40:6 49:2　taconic 113:20　73:24 74:17 77:20 street 2:13,18 6:8　51:24,24 55:21　tail 45:4　107:6 stretto 89:22 90:8　85:19 112:6　take 3:13 9:10　taxing 75:11 90:14 92:5,10,14　162:21 172:8　14:25 31:25 33:3　team 55:7 56:20 92:24　35:15 53:8 67:5　59:10 106:6,6 [team - top] 109:24 110:16　thing 19:17 64:19　172:11 173:16,17　44:24 45:19 52:20 138:19,20 153:13　66:3 79:13 117:23　177:12 178:16,16　60:6 65:25 81:11 172:9,12　120:10 122:14　178:17 179:3　86:17,20 90:20,24 technical 56:9　124:21 135:12　181:19 182:22　97:3 104:21 106:8 technically 74:22　157:2 162:15　183:21 184:20　116:13 117:18 technology 169:6　things 6:21 22:5　thinking 40:8　118:23 123:24 teleconference　51:21 54:18 69:14　117:7 123:12　136:13 137:11 2:19　100:24 124:4　149:9　138:2 139:20 telephone 45:15　156:22 161:2　third 63:18 64:15　140:3 146:23 tell 124:19,24　167:19 179:2　117:6 119:24　154:5 155:20 127:3 135:8　think 9:14 14:11　122:6 130:24　156:14,22 157:11 154:14 184:15　14:12 16:17 18:15　133:12 184:10　157:25 159:25 telling 118:21　19:8 20:20 21:9　184:2 thirds　160:14,15,21 7:17 15:11 ten　24:13 28:25 30:16　thought 37:12　162:6 165:7,11 85:3,3,4 tense　30:20 31:2,5 34:6　38:18 46:25 56:21　174:2,10 178:25 87:4 125:13 term　34:11 36:13,19,22　95:14 114:2　179:12 186:10 testified 5:24 6:15　37:5,10 39:7,13,21　126:15 127:15　80:10 145:9 timely 88:9　40:9 43:9 45:10　138:20 142:7　times 1:18 2:4,9 testify 10:2,9 12:2　45:24 47:19 49:13　153:9,13 161:21　3:25 6:18 7:15 12:14,21 40:15　51:3 52:12 55:4　174:6 175:12　14:24 60:14 41:2 186:5　56:10 60:8,17,20　thoughts 151:3　104:23 177:11 testifying 7:25　70:6 73:22 76:20　thousand 126:6　timing 78:24 79:5 11:5 28:16　79:18 81:10,22　132:21,22 140:17　134:25 testimony 10:6　85:19 87:8 90:5　146:19 152:7　timothy 2:19 5:15 22:19 185:6 186:6　91:18 94:5 95:13　154:12 159:16,16　title 21:15 86:12 186:10 188:12　103:9 106:20,24　159:18 166:2　101:8 114:25 th 70:24　106:25 109:16,18　177:2 183:24,25　today 7:25 8:13 thank 7:13 12:9　110:2,10,23 113:3　threatened 143:16　9:13 10:10 11:5 14:14 19:20 29:23　115:23 118:12　three 19:272:7　15:4 159:5 35:2 38:7,25 41:5　119:17 123:9　75:16 109:23　today's 13:21 41:13 45:24 56:25　124:21 125:17　112:16 161:25　185:6 90:19 94:24 96:14　126:11,13,15　163:10　told 63:6 102:10 99:25 102:21　128:3,5 137:24　137:17 tie　104:17 143:17 103:2,3 113:13　139:3 140:6,15　till 17:9 153:4　147:3 153:19 119:2,4 128:19　141:19,25 144:7　15:18 28:13 tim　181:2 182:14 133:4 144:12　146:6,18,25 151:2　41:13 49:19　184:21 159:6 161:8　152:4 153:8,14　time 1:11,174:16　tonight 85:13 thanks 41:16　154:18,24 155:5　11:14,18 15:9　top 14:13 18:2 144:18 theme　159:7,10 161:12　16:18,19 17:13　33:4 41:18 48:23 55:21 thereto　163:2 167:7　19:8 21:12,23　97:5,8 130:10 112:6　168:20 170:6,18　24:22 40:18 43:16　151:13 155:4 [topic - use] topic 12:2　70:11 72:6,12,22　134:6 141:13,23　47:7 63:22 65:21 topics 11:22 12:15　73:13 162:8,12　155:14 159:25　76:21 90:13 92:9 12:22　176:18　161:19,19 179:18　92:13 107:18 total 94:22 95:12　truth 186:5　181:19 183:25　108:19 113:21 96:5 132:10 133:5　truthful 8:5 10:6　184:2　115:20 119:9 133:6,23,24 136:9　truthfully 10:2,9　type 17:15,20　121:3 141:15 totally 29:9,15　try 8:20 15:22　68:14 122:14　147:4 149:10,11 42:18　61:25 149:8 161:5　148:8,17　149:13,19 180:25 tower 3:25　171:5　types 22:5 51:22　182:17 183:2 track 124:17　trying 14:11 21:9　53:15 77:15,18　understood 9:3 trade 120:14　45:9 48:14 132:15　typically 43:20　88:6 89:17 100:16 trademarks 120:4　135:23,25 136:5　69:13 86:15 131:9　133:4 145:8 120:14　162:14 163:10　154:9 166:5　undisclosed 139:9 transaction 126:9　170:14 174:2　u　139:11,12 transactional　turbotax 60:23　u.s. 72:6,12 73:13　unheard 176:24 80:12　turn 3:9 11:8,21　161:10 162:12　unit 3:16 transactions 80:9　33:2 68:5 96:24　uh 8:25　united 1:2 3:19 82:9,25 84:13　105:18 137:23　ultimately 150:22　54:23 62:5 69:11 171:17　turning 20:24 23:5　un 42:7,8,9　69:19 71:20 72:2 transcript 8:14　29:24 34:3 35:23　unclear 47:2　72:22 157:7 162:8 186:9,9　37:18 41:5 43:6　uncover 40:22　universe 154:6 transfer 82:10　48:22 49:9 50:4　uncovered 40:23　unkept 42:9 152:22 171:18　55:12 61:7 73:15　underperforming　unknown 130:10 transfers 82:20　80:16 82:7 85:17　19:5　140:24 157:17 translated 57:8,14　86:5 88:19,19　understand 7:24　unpaid 156:13 57:16,19　91:4 92:18 95:11　8:3,15,21 9:2,4,7　unregistered travel 123:2,21　103:7 106:11　9:15,20,22 11:25　120:6,17 143:3　109:3 113:13　12:13,18 25:19　unrelated 14:22 travels 115:24　115:12 120:3　27:11 34:11,13,16　unsecured 167:23 treated 77:21　124:25 126:5　34:17 40:16 58:7　updated 137:17 tried 59:13 134:25　130:8 132:6　81:17 86:21　upkeep 107:9 136:11　140:11 148:3　112:19 115:7　uploaded 109:17 trucks 97:14　149:14 151:13　129:14 147:18　109:20 true 157:2 172:15　159:7　148:11 150:5　ups 164:18 186:9 188:11　turns 144:24　153:5 158:11　use 53:11 64:24 trustee 54:23　twitter 120:20　166:14 169:2　113:18,22 115:15 69:11 71:20 72:2　two 14:24 15:11　170:17 175:10　116:6,10 117:3,7 157:7 163:17　15:12 50:16 62:20　177:20　117:22,24 119:7 176:21,22　77:15 82:23 87:18　understanding　122:19 139:17 trustees 20:16　90:7 92:8 129:5　11:4 27:18 28:11　158:24 162:4 62:6 68:24 69:19　132:18 133:10　32:23 37:15 38:8　169:5 [uses - witness] 60:17 115:21 uses　55:15 56:19,23　165:7,11 184:25　104:19,21 117:25 usually 69:15,16　57:2 58:15,21　185:4　134:15 141:17 81:12 83:25 86:25　59:15,25 61:14,18　videos 120:8,19　156:23 162:2 87:11,18 117:17　64:11 65:9,13　36:25 107:2 view　188:16 134:15 154:11　66:10 67:9,12,15　148:18 149:6　77:22 ways utilities 144:12　67:24 71:12,18　166:10,19,23　we've 16:3 20:16 V　72:17 73:18 76:10　170:10　20:20 21:4,10,10 v&l 56:3　76:25 78:16 80:20　virtually 74:19　22:13 30:10,15 82:3 83:4 84:17　169:8 176:18,20　44:20 45:10 55:14 88:12 v&l's　84:22 85:25 87:19　118:16 142:5 visit　67:14 85:8 94:5 valuable 116:3　87:23 89:18 93:3　visits 118:9　128:12 129:20 valuation 121:10　94:6,10 95:3　volunteered 184:8　132:3 134:10 121:13　96:20 97:10,15　W　154:18,21 158:16 value 67:15　98:5 99:5 100:8　162:16 163:20 102:24 120:22　101:13 102:3　wait 8:19　164:3 121:7,19,22,25　106:2 107:23　walk 55:16 94:13　19:13 wealthy 122:3,5　109:5,11 111:20　walked 110:16　162:8 website vans 97:14　112:8,16,17,20　98:4 walking　wednesday 16:17 various 18:2 20:3　122:15 124:9　141 · 7　45:17 116:2,16 42:2.5.6 51:16　125:22 128:10　1:5 2:9 3:18 wan　123:16,18 126:12 54:22 57:9 58:24　134:21 135:15,19　5:5 11:694:4　174:15 182:23 59:6 69:22 75:11　136:22 140:23　111:18　week 42:13 118:24 120:8,13　144:21 149:11　16:25 40:21 want　66:24 weekly 120:19 183:13　163:17　40:22 44:17 45:18　welcome 41:14 vehicle 115:23,24　verdolino's 130:14　55:16 66:23 75:21　went 17:5,8 31:5 117:13,22,23　59:16 138:3 verify　94:13 104:2　43:24 45:19 vehicles 115:14,21　veritext 4:3,5　105:18 107:5,12　122:23,24,25 116:9,13 117:2,8　vermont 176:17　146:3 147:19　123:5 174:7 118:25　79:16 version　149:8 168:18　17:4 western verdolino 1:15 7:9　127:13 133:15　172:3　whatsoever 10:25 12:14,22　137:17,24 140:12　wanted 45:21　123:22 13:24 15:16 17:12　105:10 110:14　whereof 188:18 18:22,25 19:25　140:20,22 150:10 versus 38:9 41:24　144:7 163:22 20:10,15 21:15,20　119:24　wants 69:20 172:2　whispering 3:7 wife 138:25 22:24 23:6,18,25　172:3 24:17 25:7 26:3　video 1:14 3:13,17　washington 6:8　141:13 142:8,24 30:11,13 31:15　videographer 2:22　water 34:24　145:14 36:7,18 37:3,23　3:2 4:4 5:9,18　watercraft 97:15　willing 64:20 38:21 39:4,17　8:10 11:14,18　119:5　67:18,20 wip 43:7 44:13 48:8　34:23 35:4 90:20　watermark 162:6　wire 152:21 48:20 49:4,14,18　90:24 139:20　way 47:21 54:19　witness 5:11,20,22 49:25 50:15,20　140:3 164:25　62:10 67:3 75:14　26:21 27:8 28:15 [witness - zero] 29:10,11,16 35:3　91:3 wrapping　Z 46:21 59:12 78:11　96:8 wraps　67:14 79:20 zero 83:8 85:10 116:12　write 36:13 41:18　82:21 94:24 130:2 131:4,12　177:10　106:13,16,24 148:2 164:20　34:4 39:6 writes　107:19 108:20,23 167:9 176:11　writings 113:9　146:4,11 185:9 188:9,12,18　written 8:12 65:18 word રતેઃડો　119:8 121:2 words 27:9　126:10 work 17:8 19:9,11　wrong 73:5 162:13 22:19 40:4 42:10　170:24 43:8 44:13 46:22　wrote 37:5 181:25 54:5,8,9 56:12,13　182:4 57:17 58:20 59:24　X 61:14,18 64:11 66:4,11 67:21　1:3,8 187:2,17 X 68:14 70:14 73:3　y 73:18 76:24 78:15　yacht 119:7 80:19 83:14,15,17　yeah 59:13 170:13 84:2 86:2 88:10　172:25 88:14,17 89:17　year 42:13 74:11 90:2,3,13 97:10,16　74:12 75:15,16 97:20 98:6 109:10　82:23 154:10,13 112:14,20 121:11　years 7:17 17:13 125:23 135:19　18:3 20:21 82:23 154:19,25 167:24　82:24 166:3,4 169:22 176:20　169:3 176:7 177:2 178:2,5　36:2 95:22 yep worked 15:20 45:2　121:9 178:8,10 56:16 92:5 95:5　yesterday 106:22 100:17 109:22　123:16 126:12 135:22 136:4,9　york 1:18,19,21 working 51:18　2:5,5,10,10 3:25 90:6 96:22 136:15　4:2 5:23 58:8 155:25 178:4　79:15,17 115:8,10 works 134:15　146:22 173:19 176:9　176:14 188:3,7 world 38:2　youtube 120:20 worried 182:10 worth 19:10,25 Federal Rules of Civil Procedure Rule 30 (e) Review By the Witness; Changes. (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. (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. DISCLAIMER: 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. VERITEXT LEGAL SOLUTIONS COMPANY CERTIFICATE AND DISCLOSURE STATEMENT Veritext 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. Veritext 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. Veritext 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. Inquiries 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.