Securities and Exchange Commission v. Nadel et al

Filing 200

Unopposed MOTION for attorney fees Third Interim Motion for Order Awarding Fees, Costs, and Reimbursement of Costs to Receiver and his Professionals by Burton W. Wiand. (Attachments: #1 Exhibit A - Standardized Fund Accounting Report, #2 Exhibit B - Receiver's Third Interim Report, #3 Exhibit C - Receiver - Receivership invoice, #4 Exhibit D - Receiver - Home Front Homes v. Bishop invoice, #5 Exhibit E - Receiver - Carolina Mountain Land Conservancy invoice, #6 Exhibit F - Receiver - Recovery from Investors invoice, #7 Exhibit G - Receiver - Recovery from Moodys invoice, #8 Exhibit H - Receiver - Recovery of Commissions invoice, #9 Exhibit I - Fowler White - Categorization and summary of costs, #10 Exhibit J - Fowler White - Fee schedule, #11 Exhibit K - Fowler White - Receivership invoice (part 1 of 2), #12 Exhibit K - Fowler White - Receivership invoice (part 2 of 2), #13 Exhibit L - Fowler White - Home Front Homes v. Bishop invoice, #14 Exhibit M - Fowler White - Carolina Mountain Land Conservancy invoice, #15 Exhibit N - Fowler White - Recovery from Investors invoice, #16 Exhibit O - Fowler White - Recovery from Moodys invoice, #17 Exhibit P - Fowler White - Recovery of Commissions invoice, #18 Exhibit Q - PDR invoice, #19 Exhibit R - Riverside Financial Group invoice, #20 Exhibit S - E-Hounds invoice, #21 Exhibit T - Proposed Order)(Nelson, Carl)

Securities and Exchange Commission v. Nadel et al

Doc. 200 Att. 18

Scoop Capital Consolitated By Entity May 1 to May 31, 2009

Activity Category
Accounting & Auditing Total
Data Analysis Total

Amount
6,453.00
1,775.00

Forensic Accounting Total

4,333.75
1,035.25

Litigation Consulting Total
Status Reports

2,002.50
1,218.00

Tax Issues Total

Grand Total

$ 16,817.50

EXHIBIT

lQ
Dockets.Justia.com

PDR Certified Public Accountants Total Hours and Dollars by Timekeeper Mary 1 - May 31, 2009

Initials WEP
AMP

Name
William Price

Level

Ann Paxton
Jay Wadsworth Jason Deirmenjian Cindy Schneider Gail Heinold Sharon O'Brien Deborah Hoch Michelle Moyers

JEW JPD
CLS
GAH

Partner Partner Manager
Staff Staff Staff Staff Staff Staff

Rate 240

Hours 22.50 4.70 240
185 125 110 100 90 90 55

Amount 5,400.00
1,128.00 185.00 187.50 858.00 1,615.00 3,168.00 1,845.00 2,431.00

SAO
DKH MRM

1.00 1.50 7.80 16.15 35.20 20.50

44.20
153.55

Totals

16,817.50

VALHALLA MANAGEMENT, INC May 1 - May 31,2009

Timekeeper
i;¡ i;¡ i;¡

Description
GL of bank accounts to Jeff Rizzo Reports from Quickbooks With Sharon on reports from Quickbooks Reports for Dione Mitchell Fund statement preparation Finish fund balance report

Hours
0.15 0.15 0.25 0.5 0.25 0.5

Rate
90 90 100 90 90 90

Amount
13.50 13.50 25.00 45.00 22.50 45.00 164.50

SAO SAO
GAH

ig ig ig

SAO
DKH DKH

. Auditing
MRM

AMP

Locating and printing in pdf fees paid to other than Moody's for recovery Info for Jeff Rizzo

2.25 0.4

55 240

ounting
MRM
;

123.75 96.00 219.75
13.75 13.75

Assist gathering of data for telephoie call with DOJ

0.25

55

igement, Inc.

4.7

398.00

SCOOP CAPITAL, LLC May 1 - May 31,2009

Timekeeper
ig
19

Description
Scan back up Check writing Updating bank balances for receiver Deposit/Reports - Burt Wiand as receiver GL of bank accounts to Jeff Rizzo GL of bank accounts to Jeff Rizzo Pulling reports for Kathleen Liever work on bank balances to send to Jeff Rizzo at FWB Excel report to Jeff Rizzo with bank balances BOA statements to Jeff Rizzo Record deposits to Burt Wiand as receiver acct Spreadsheet info with Deb Hoch Bank balances emails Fund statement preparation Info for fund statements Finish fund balance report With Sharon O'Brien on emails Meet with Gail Heinhold to review e mails Fund statement with Deb Hoch and changes to formattinQ Report to Jeff Rizzo with all bank balances Revenue balances January - April to Jeff Rizzo Reports for Jeff Rizzo Reports for Jeff Rizzo Enter/scan deposit to receiver account Report for Jeff Rizzo regarding activity in receivership Research info for Jeff Rizzo Report for Jeff Rizzo on deposits Updated spreadsheets to Jeff Rizzo UpdatinQ Ouickbooks Reports to Jeff Rizzo Research for Jeff Rizzo Filing deposits for receiver account Daily spreadsheets to Jeff Rizzo Research for Jeff Rizzo Daily spreadsheets to Jeff Rizzo

Hours
0.15 0.15 0.35 0.35 0.15 0.15
0.1 0.1

Rate
100 90 90 90 90 90 90 90 90 90 90 100 100 90 100 90 100 90 100 90 100 90 90 90 90 90 90 90 90 90 90 90 90 90 90

Amount
15.00 13.50 31.50 31.50 13.50 13.50 9.00 9.00 45.00 22.50 31.50 50.00 75.00 45.00 200.00 135.00 50.00 45.00 300.00 45.00 50.00 135.00 58.50 22.50 31.50 36.00 31.50 36.00 31.50 22.50 31.50 22.50 31.50 31.50 31.50 1,784.00 96.00 96.00 120.00 385.00 180.00 240.00 300.00

GAH

iq
10

ig ig iq
ig
I;)

ig
iq
19
ICJ

SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO
GAH GAH DKH GAH DKH GAH

iq ig ig iq iq
ig

0.5 0.25 0.35 0.5 0.75 0.5
2 1.5 0.5

SAO
GAH

0.5
3

iq ig
ig

SAO
GAH

ig ig iq ig
ig

iq
10

ig ig ig
10

19

ig

SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO
AMP AMP AMP
MRM

0.5 0.5 1.5 0.65 0.25 0.35 0.4 0.35 0.4 0.35 0.25 0.35 0.25 0.35 0.35 0.35 0.4 0.4 0.5
7

. Auditing
Information request from Kathleen Liever Information for Jeff Rizzo / telephone call from Jeff Rizzo Kathy Liever - info from 2003 data Follovv up on loan
Follow up on loan

WEP WEP WEP

0.75
1

Review data of GO Digital to determine funding source Work on various funds balance sheet to determine insolvency

1.25

240 240 240 55 240 240 240

;

WEP
MRM

Gather data for foreign banks for DOJ attorneys to pursue Investor schedule for profiteer gains

0.75
1

WEP WEP WEP
MRM

Assist Michelle Moyers with profiteer analysis for c1awback
Investor schedule for profiteer qains

Profiteer analysis for investors Investor schedule for profieer gains
Meet with Michelle Moyers to standardize profieer analysis

1.25 1.25 1.25
1
1

WEP
MRM MRM MRM

Investor schedule for profieer gains
Investor schedule for profiteer gains Investor schedule for profiteer gains Searching Quickbooks for transactions for profiteers prior to 2003 Preparation of schedules to determine insolvency Investor schedule for profiteer gains Schedules to determine solvency

1.5

WEP JPD
MRM

4.5 4.5 1.25 0.5
2
1

240 55 240 240 240 55 240 55 55
55

JPD

240 125 55 125
55 240 240

ounting
MRM

WEP WEP

Assist gatherinq of data for telephoie call with DOJ Prepare for and telephone call with Maria Douvas (DOJ) Respondinq to emails on profiteers for recovery by receiver

0.5 0.75 2.75

isiilting
WEP
MRM

WEP WEP
:5

Work with account techs on second interim reports Assist with second interim receiver report Second interim receiver report - financials Second interim receiver report

2.5
1.5

4.25 1.25

240 55 240 240

1,417.00 180.00 55.00 300.00 300.00 300.00 55.00 240.00 82.50 247.50 247.50 300.00 62.50 110.00 125.00 2,605.00 27.50 180.00 660.00 867.50 600.00 82.50 1,020.00 300.00 2,002.50

I, LLC

66.55

8,676.00

SCOOP MANAGEMENT, INC. May 1 - May 31,2009

Timekeeper
iq ig
19

Description
Bank balance information GL ot bank accounts to Jeff Rizzo Pulling reports for Kathleen Liever Second interim fund report Fund statement with Deb Hoch Fund statement preparation Finish fund balance report

Hours
0.2 0.15 0.3 0.25 0.25 0.5
1

Rate
90 90 90 100 100 90 90 90 90

Amount
18.00 13.50 27.00 25.00 25.00 45.00 90.00 49.50 22.50 315.50 144.00 192.00 336.00 96.00 96.00 5.50 5.50

SAO SAO SAO
GAH GAH DKH
DKH

ig ig ig
ICJ

iq
ig

SAO SAO
AMP AMP

File invoices
Pay invoice

0.55 0.25
0.6 0.8 0.4
0.1

. Auditing
Information for Kathleen Liever I nformation for Marie Douvas
Information for Jeff Rizzo

240 240 240
55

;

AMP

ounting
MRM

Fees paid for Kathleen Liever

isulting
ement, Inc.

5.35

753.00

SCOOP REAL ESTATE, L.P.

May 1 - May 31, 2009

Timekeeper
CJ

9
9 9
;)

.g
'9

SAO SAO SAO SAO SAO SAO
DKH DKH

Description Record/scan deposits Record/scan deposits Record/scan deposits
Research tax notice for January 2009 Phone call with Roger Jernigan and Jeff Rizzo regarding invoices Pay invoices Fund statement preparation Finish fund balance report Deposits / sales tax Review sales tax - February, March & April Invoices / sales tax issues / emails Review sales tax - March & April Invoices / call from Jeff Rizzo regarding reports needed Pay invoice Pay invoices Deposit into Quickbooks Update Quickbooks Look at sales tax notices

Hours
0.15
0.1

Rate
90 90 90 90 90 90 90 90 90 100 90 100 90 90 90 90 90 90 90

Amount
13.50 9.00 31.50 22.50 22.50 31.50 45.00 112.50 54.00 75.00 225.00 50.00 45.00 22.50 31.50 22.50 22.50 31.50 54.00 921.50 330.00 302.50 632.50 13.75 13.75

ig iq ig
19

SAO
GAH

SAO
GAH

ig ig
19
ICJ

iq ig
19

iq

SAO SAO SAO SAO SAO SAO SAO
MRM MRM

Sales tax issues
Investor schedule for profiteer gains Investor schedule for profiteer qains

0.35 0.25 0.25 0.35 0.5 1.25 0.6 0.75 2.5 0.5 0.5 0.25 0.35 0.25 0.25 0.35 0.6
6

. Auditing
5.5

55 55
55

ounting
MRM

Fees paid for Kathleen Liever

0.25

isulting
state, L.P.

21.85

1,567.75

TRADEWIND, LLC May 1 - May 31,2009

Timekeeper
19

Description
Pay invoice per Jeff Rizzo GL of bank accounts to Jeff Rizzo/ invoice Pulling reports for Kathleen Liever Pay invoices Pay invoice - F. MacKall Bank of Coweta bank reconciliation Pay invoices

Hours
0.25 0.25
0.1

Rate
90 90 90 90 90 90 90 90 90 90 100 100 100 90 90 90 90 90 100 90 90 90 90 90 55

iq
19

ig
19

iq iq
ig iq ig
I;)

SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO
GAH GAH GAH
DKH DKH

Amount 22.50
22.50 9.00 31.50 22.50 31.50 31.50 22.50 22.50 31.50 25.00 50.00 25.00 90.00 90.00 67.50 211.50 58.50 25.00 45.00 22.50 45.00 31.50 58.50 1,092.50 5.50 5.50

0.35 0.25 0.35 0.35 0.25 0.25 0.35 0.25 0.5 0.25
1 1

ig
19

I;)

ig
ig
19

ig iq ig ig
19

SAO SAO SAO
GAH

Conferenc call with Roger Jernigan & Northern Trust regarding balance Entering deposits Entering / scanning deposits Talk to Roqer Jerniqan about rent deposits Research check and write check Information for statement Fund statement preparation Finish fund balance report Report for Jeff Rizzo / deposits Report for Jeff Rizzo / deposits Report for Jeff Rizzo / deposits Review sales tax

iq ig

SAO SAO SAO SAO SAO
MRM

Sales tax issues
Pay invoice Pay invoces

Sales tax issues
Invoices

0.75 2.35 0.65 0.25 0.5 0.25 0.5 0.35 0.65
0.1

. Auditing
look for information - none found for DOJ

isulting
_C

12.1

1,098.00

VALHALLA INVESTMENT PARTNERS, L.P. May 1 - May 31,2009

Timekeeper
iq ig
19 19 19 19

Description
GL of bank accounts to Jeff Rizzo Bank reconcilation Bank reconcilation Fund statement preparation Finish fund balance report GL of bank accounts to Jeff Rizzo

Hours
0.15 0.15 0.25 0.25 0.75 0.35

Rate
90 90 90 90 90 90 55

Amount
13.50 13.50 22.50 22.50 67.50 31.50 171.00 13.75 13.75

SAO SAO SAO
DKH DKH

SAO
MRM

. Auditing
look for information - none found for DOJ

0.25

isulting
¡tment Partners, LP

2.15

184.75

VICTORY IRA FUND, LTD May 1 - May 31,2009

Timekeeper
9
::
;)

Description
bank balance reconciliation Fund statement preparation Finish fund balance report Finish fund balance report

SAO
DKH DKH DKH

Rate Hours 0.15
0.25 0.5 0.5
1.25

Amount
90 90 90 90

i;)

Auditing
WEP Dunting
MRM

Determine amount of profit for Luke Yip for recovery

240
55

look for invormation - none found for DOJ

0.25

isulting
und, Ltd.

13.50 22.50 45.00 45.00 126.00 300.00 300.00 13.75 13.75

2.9

439.75

VIKING IRA FUND, LLC May 1 - May 31,2009

Timekeeper
iq

Description
GL of bank accounts to Jeff Rizzo GL of bank accounts to Jeff Rizzo Bank reconciliation
Investor schedule for profiteers Investor schedule for profiteers

Hours
0.15 0.15 0.35 0.75 0.25

Rate
90 90 90 55 55
55

Amount
13.50 13.50 31.50 58.50 41.25 13.75 55.00 8.25 8.25

ig
19

SAO SAO SAO
MRM MRM

. Auditing

ounting
MRM

look for information - none found for DOJ

0.15

isulting
,"id, LLC

1.8

121.75

VIKING FUND, LLC

May 1 - May 31,2009

Timekeeper
q 9
9 9

Hours
GL of bank accounts to Jeff Rizzo Bank reconciliation Fund statement preparation Finish fund balance report Bank reconciliation Investor schedule for profiteers Investor schedule for profiteers

Rate
90 90 90 90 90

Amount
13.50 22.50 22.50 67.50 31.50 157.50 123.75 13.75 137.50 8.25 8.25

SAO SAO
DKH DKH

q

SAO
MRM
IMRM

0.15 0.25 0.25 0.75 0.35 2.25 0.25 0.15

Auditing
55 55
55

Dunting
fv1RM

look for information - none found for DOJ

isulting
LLC

4.4

303.25

VIKING MANAGEMENT, LLC May 1 - May 31,2009

Timekeeper
ig ig ig ig iq ig ig

Description
GL of bank accounts to Jeff Rizzo GL of bank accounts to Jeff Rizzo With Sharon O'Brien - reports from Quickbooks Reports for Dione Mitchell Scan Viking Oil & Gas statement to Roqer Jernigan Fund statement preparation Finish fund balance report

Hours
0.15 0.15 0.25 0.5 0.25 0.25 0.5 0.15

Rate
90 90 100 90 90 90 90 55

Amount
13.50 13.50 25.00 45.00 22.50 22.50 45.00 187.00 8.25 8.25

SAO SAO
GAH

SAO SAO
DKH DKH

. Auditing
MRM

look for information - none found for DOJ

isulting
ement, LLC
2.2

195.25

LAUREL MOUNTAIN PRESERVE, LLC

May 1 - May 31, 2009

Timekeeper
iq ig ig
19

Description
GL of bank accounts to Jeff Rizzo Pulling reports for Kathleen Liever GL of bank accounts to Jeff Rizzo Information for statement Fund statement preparation Finish fund balance report
look for information - none found for DOJ

Hours
0.15
0.1 0.1

Rate
90 90 90 100 90 90
55

Amount
13.50 9.00 9.00 25.00 22.50 45.00 124.00 13.75 13.75

SAO SAO SAO
GAH DKH DKH
MRM

ig ig

0.25 0.25 0.5 0.25

Auditing

isiiiting
ain Preserve, LLC
1.6

137.75

LAUREL PRESERVE, LLC May 1 - May 31, 2009

Timekeeper
ig
19

Description
GL of bank accounts to Jeff Rizzo Pulling reports for Kathleen Liever Pay invoices Fund statement preparation Finish fund balance report Pay invoices Pay invoice Bank reconciliation Phone call from Roger Jernigan / pay invoices Updating Quickbooks / questions with Roger Jerniçian

Hours
0.15
0.1

Rate
90 90 90 90 90 90 90 90 90 90

Amount
13.50 9.00 31.50 22.50 67.50 31.50 22.50 22.50 45.00 31.50 297.00 96.00 96.00 5.50 5.50

ig iq
ig
I;)

SAO SAO SAO
DKH DKH

ig iq ig ig

SAO SAO SAO SAO SAO
AMP

0.35 0.25 0.75 0.35 0.25 0.25 0.5 0.35
0.4
0.1

. Auditing
Information for Jeff Rizzo
look for information - none found for DOJ

240
55

ounting
MRM

isulting
ve, LLC

3.8

398.50

VENICE JET CENTER, LLC May 1 - May 31,2009

Timekeeper
ig ig ig ig ig
I;)

Hours
Emails with Abby Gilchrist - information for 2009 Information for statement
Information for fund statements Fund balance statement Fund balance statement Scanning bank statements

Rate
1

Amount
100 100 100 90 90 90

GAH GAH GAH DKH DKH

0.75
0.5
1 1

SAO
AMP

0.1

Auditing
Information for Jeff Rizzo

0.4

240
55
110 100 110 100 100 110 110 185

ounting
!vRM
;

look for information - none found for DOJ

0.15
2

CLS
GAH

Tax return preparation
With Cindy Schneider and Abby Gilchrist - information for return

0.75
1.1

CLS
GAH GAH

Tax return preparation
Information for tax return Information for tax return for Cindy Schneider (return for sale)

0.5 0.5
3

75.00 100.00 50.00 90.00 90.00 9.00 414.00 96.00 96.00 8.25 8.25 220.00 75.00 121.00 50.00 50.00
330.00
187.00 185.00 1,218.00

CLS CLS

Tax return preparation to prepare for potential sale of business/assets Preparation of tax return to assist in possible sale of company and/or

assets
Review 2008 Form 1065

1.7
1

JEW

'riter, LLC

15.45

1,736.25

GUY-NADEL FOUNDATION, INC. May 1 - May 31,2009

Timekeeper
ig ig ig
I;)

Description
GL of bank accounts to Jeff Rizzo Bank reconciliation Fund statement preparation Fund statement preparation Finish fund balance report for Marqqarite Nadel

SAO SAO
GAH DKH DKH DKH DKH GAH

ig ig ig ig ig

Burt \!iand - finish fund statement
Finish fund statements Bank balances with Sharon O'Brien

Amount Hours Rate 13.50 0.15 90 22.50 0.25 90 25.00 100 0.25 45.00 0.5 90 67.50 0.75 90 90.00 1 90 90.00 1 90 50.00 100 0.5
0.1

SAO
MRM

Scanning bank statements
look for information - none found for DOJ

90
55

. Auditing
0.25
ls lilting
,undatioon, Inc.

9.00 412.50 13.75 13.75

4.75

426.25

HOME FRONT HOME, LLC May 1 - May 31,2009

Timekeeper
ig ig ig

Description
Fund statement preparation Fund statement preparation Scanninq bank statements look for informaiton -none found for DOJ look for informaiton -none found for DOJ

GAH DKH

Amount Rate Hours 25.00 100 0.25
0.25
0.1

SAO
MRM MRM

90 90

. Auditing
0.25
0.1

55 55

isulting
lome, LLC

22.50 9.00 56.50 13.75 5.50 19.25

0.95

75.75

LIME AVENUE ENTERPRISES, LLC May 1 - May 31,2009

Timekeeper
19

Description
Fund statement preparation

Hours
0.25
0.1

Rate
90 90

Amount
22.50 9.00 31.50 96.00 96.00 8.25 8.25

DKH

ig

SAO
AMP

Scanning bank statements
Information for Jeff Rizzo
look for information - none found for DOJ

. Auditing
0.4

240
55

ountinçi
MRM

0.15

isulting
Enterprises, LLC
0.9

135.75

SUMMER PLACE DEVELOPMENT CORP. May 1 - May 31,2009

I Timekeeper
IMRM lS iiiti ng

Description
look for information - none found for DOJ

Hours
0.15

Rate
55

Amount
8.25 8.25 8.25

e Development Corp.

0.15

VICTORY FUND, LTD. May 1 - May 31,2009

Timekeeper
ig ig iq ig

Description
GL of bank acc,ounts to Jeff Rizzo GL of bank accounts to Jeff Rizzo Bank reconciliation Fund statement preparation Finish fund balance report

Hours
0.15 0.15 0.25 0.25 0.75

Rate
90 90 90 90 90
55

Amount
13.50 13.50 22.50 22.50 67.50 139.50 8.25 8.25

SAO SAO SAO
DKH DKH

ig

. Auditing
MRM

look for information - none found for DOJ

0.15

lSlIlting
Ltd.
1.7

147.75

A VICTORIAN GARDEN FLORIST, LLC

May 1 - May 31, 2009

¡Timekeeper
IMRM

Description
look for information - none found for DOJ

Hours
0.25

Rate
55

Amount
13.75 13.75

isulting
e Development Corp.

0.25

13.75

,2009

153.55

$ 16,817.50

Scoop Capital Consolitated By Entity June 1 to June 30, 2009

Activity Category
Accounting & Auditing Total
Corporate Finance Total
Data Analysis Total

Amount
6,876.11

125.00

2,940.00
15,806.25

Forensic Accounting Total

Litigation Consulting Total
Tax Issues Total

641.25

5,032.50

Grand Total

$ 31,421.11

PDR Certified Public Accountants Total Hours and Dollars by Timekeeper June 1 - June 30, 2009

Initials WEP
BLG

Name
William Price

JEW JPD
JAK GAH SAO
MRM

Brian Gunderson Jay Wadsworth Jason Deirmenjian
Justyna Kulikowski

Gail Heinold Sharon O'Brien Michelle Moyers

Level Partner Partner Manager Staff Staff Staff Staff Staff

Rate
240 240 185
125 100 100 90 55

Hours
54.25 0.75 2.25 57.50 0.50 2.00 55.50 96.25

Amount
13,092.29 180.00 416.25 7,187.50 50.00 200.00 5,001.32 5,293.75
31,421.11
(includes expense of 72.29)

(includes expense of 6.32)

Totals

269.00

VALHALLA MANAGEMENT, INC June 1 - June 30, 2009

¡Timekeeper
iq ISAO

Description
Bank rec for May

Hours
0.25

Rate
90

. Auditing
igement, Inc.

Amount 22.50 22.50
22.50

0.25

SCOOP CAPITAL, LLC June 1 - June 30, 2009

Timekeeper
ig iq ig
19

Description
Pay invoice Emailed bank balances spreadsheet to Mr. Wiand at Fowler White File hard copies Updating QuickBooks with deposits for receiver account Bank balances report to Burt Wiand at Fowler White Research for Jeff Rizzo at Fowler White Reconcile May Thomasville National Bank Letter to IRS regarding 2007 tax notice Update & send daily bank balances to Burt Wiand at Fowler White Updating QuickBooks Send daily bank balances to Burt Wiand at Fowler White Filing bank deposit slips Daily bank balances spreadsheet to Burt Wiand at Fowler White Updatinq QuickBooks with deposit into receivership and scan Daily bank balances spreadsheet to Burt Wiand at Fowler White June Northern Trust bank rec for M. Nadel Rev Trust June Northern Trust bank rec Daily bank balances spreadsheet to Burt Wiand at Fowler White June 10th Northern Trust bank rec for receiver account May bank rec for Shoreline account (N. Nadel Rev Trust) Daily report to Burt Wiand at Fowler White May bank rec for Shoreline account Updating spreadsheet on bank rec to date Updatinçi QuickBooks / filing Email to Burt Wiand at Fowler Wiand regarding daily bank balances Paying invoices / scanning documents Paying / scanning invoice for receiver account Daily bank balances spreadsheet to Burt Wiand at Fowler White Pay invoice out of receiver account Paying / scanning invoices Daily spreadsheet to Burt Wiand at Fowler White Daily spreadsheet to Burt Wiand at Fowler White Daily bank balances spreadsheet to Burt Wiand at Fowler White Checkinq on status of invoice Daily spreadsheet to Burt Wiand at Fowler White Daily bank balances spreadsheet to Burt Wiand at Fowler White Work on acct for May with account techs for various companies Conference call with attorneys for strategy Intuit check order - out of pocket expense paid on clients behalf

19
19

ig
19

SAO SAO SAO SAO SAO SAO SAO

Rate Hours 0.75
0.35 0.35 0.25 0.35 1.25 0.25 0.35 0.35 0.5 0.25 0.35 0.25 0.25 0.25 0.35 0.35 0.25 0.25 0.25 0.35 0.25 0.4 0.5 0.25 0.35 0.35 0.4 0.35 0.35 0.25 0.35 0.35 0.25 0.25 0.3 4.25 2.5

Amount
90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90

S/\O
SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO

ig
19 19 19

iq ig ig ig iq
ig ig iq
19

S/\O
SAO

S/\O
SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO WEP WEP WEP

ig ig iq
19 19

~ ~
ig
19

ig

iq ig ig iq iq
19 19

240 240

iq

. Auditing JPD JPD ince

Amortization analysis - Jefferson Pines Condo mortgage Jefferson condo amortization

0.75 0.25

125 125

67.50 31.50 31.50 22.50 31.50 112.50 22.50 31.50 31.50 45.00 22.50 31.50 22.50 22.50 22.50 31.50 31.50 22.50 22.50 22.50 31.50 22.50 36.00 45.00 22.50 31.50 31.50 36.00 31.50 31.50 22.50 31.50 31.50 22.50 22.50 27.00 1,020.00 600.00 72.29 2,848.79 93.75 31.25 125.00

WEP WEP WEP
;

Work with Jason Deirmenjian of PDR on insolvency issue Talk to Jeff Rizzo at Fowler White about Mr. Florist Talk to Roger Jernigan about closinq Mr. Florist
Insolvency schedules

0.75 0.5 0.75
3

240 240 240
125 125 125 125 125 125 125 125 125 125 55 55 55 55 55 55 55 55 55 55 55 55

JPD JPD JPD JPD JPD JPD JPD JPD JPD JPD
MRM MRM MRM MRM MRM MRM MRM MRM MRM MRM MRM MRM

Lofgen K1s

Redemption analysis Redemption analysis Redemption analysis Redemption analysis
Redemption reconciliation Redemption reconciliation Redemption reconciliation

0.5 0.75 7.5
8 8

Clawback support
Burton Wiand Burton Wiand Burton Wiand Lee related party information Ashley T.at Fowler White

0.75 1.25 0.25 3.25 4 4
2

4
7

Ashley T. at Fowler White request for Lee,Rowe,Bell,Quisenberry
Kathryn - Dr. Robert E Graetz request Jeff Rizzo request MKM Longboat MS fund Ashley T. at Fowler White request Ellis related party file Profiteer related party address verification & Scoop Real Estate Rental Income & Expense for 2007 Ashley T. at Fowler White list of certain profiteer - these were investors who also received commission Tracing all transactions from QuickBooks for all investors Advent groupinq, tracting transactions Follow up on Lofgren as a profiteer Work on providing backup data for profiteer claims tracing profiteers disputed amounts for recovery of money Information for dispute the profieer Dr. Graetz Back up info files for profiteers on six funds for receiver to collect Work with staff on arranging detail backup for profiteer amounts for

0.75 1.25
1

-

180.00 120.00 180.00 480.00 375.00 62.50 93.75 937.50 1,000.00 1,000.00 93.75 156.25 31.25 406.25 220.00 220.00 110.00 220.00 385.00 41.25 68.75 55.00

3.25
7 7

178.75

4

WEP WEP WEP WEP WEP
WEP WEP WEP WEP

0.75 4.5 3.5
1

3.5

240 240 240 240 240
240 240 240 240 240 240

385.00 385.00 220.00 180.00 1,080.00 840.00 240.00 840.00
1,140.00

receiver
Recap of funds received by A & G partners for purposes of determining Nadel(a) share Recap of fees paid to other than Nadel and Moodys for purposes of

4.75
1

240.00
1,320.00 600.00 13,125.00 120.00 480.00 600.00

recovery by receiver
Analyzing money in by profiteers who disputed profis
Talk to receiver about profiteers Schedules for U.S. Attorney to show Nadel's net cost of payroll, etc

5.5 2.5 0.5
2

ounting
WEP WEP

isiiiting
i, LLC

130.6

17,178.79

SCOOP MANAGEMENT, INC. June 1 - June 30, 2009

Timekeeper
iq
19

Description
Reconcile May Shoreline/Goldman Sachs account File hard copies Certified mail to Northern Trust Bank for deposits for Scoop Management - out of pocket expense

Hours
0.25 0.25

Rate
90 90

Amount
22.50 22.50
6.32 51.32

SAO SAO

ICJ

SAO

. Auditing
ement, Inc.

0.5

51.32

SCOOP REAL ESTATE, L.P. June 1 - June 30, 2009

Timekeeper
ig ig

Description
Rental Income spreadsheet

Hours
0.5 1.05 0.25 0.5 0.35 0.7 0.25 1.25 0.25 0.25 0.25 0.25 0.4 0.25 0.35 0.35

Rate
100 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90

Amount
50.00 94.50 22.50 45.00 31.50 63.00 22.50 112.50 22.50 22.50 22.50 22.50 36.00 22.50 31.50 31.50 653.00 660.00 660.00 412.50 55.00 371.25 332.75 55.00 96.25 165.00 1,487.75 60.00
120.00 50.00 230.00

GAH

ig ig ig
IÇJ

SAO SAO SAO SAO SAO
S/'\O

Sales tax and sales tax issues
Deposit
Phone calls to Jeff Rizzo at Fowler White regarding sales tax Void check per Jeff Rizzo at Fowler White 2007 - 2009 income vs. expenses spreadsheet Update QuickBooks with deposit info and scan Spreadsheet of P & L for 2007 - 2009 File hard copies Filinq bank deposits Research on tançiible property tax return May bank rec for Shoreline account

19 19 19
ICJ

ig

ig ig ig ig ig

SAO SAO SAO SAO SAO SAO SAO SAO SAO

Sales tax issues
-

Letter to Florida Department of Revenue
Entering deposits into QuickBooks / scanning Filing deposit slips

. Auditing WEP
;

Recap information for marketing property by receiver

2.75
7.5
1

240
55 55 55 55 55 55 55

MRM MRM MRM MRM MRM MRM MRM

Profiteer tracing, QB, and advent Profiteer tracing, QB, and advent Profiteer tracinq, QB, and advent Profiteer tracing, QB, and advent Donald Rowe and related party accounts Profiteer tracing All contributions and redemptions available in QuickBooks
Research Georgia Dept of Revenue for information related to the sales

6.75 6.05
1

1.75
3

ounting
BLG BLG GAH

tax treatment of real estate rentals
Research North Carolina and Mississippi Dept of Revenue for information related to the sales tax treatment of real estate rentals Review deposits in QuickBooks for sales tax issues

0.25
0.5 0.5

240

240 100

state, L.P.

38.25

3,030.75

TRADEWIND, LLC June 1 - June 30, 2009

Timekeeper
19

ig ig ig ig ig ig ig
I;)

SAO SAO SAO SAO SAO

Description Sales tax and sales tax issues
Paying invoices Phone calls to Jeff Rizzo at Fowler White regarding sales tax Updating Quickbooks / rental spreadsheets Research rental income Bank rec for May Bank of Coweta bank rec for May Letter to IRS regarding 2007 tax notice Update Quickbooks and spreadsheets with rental deposits received Update Quickbooks Updatinq Quickbooks and Excel with deposit in Bank of Coweta Entering deposits into Quickbooks/updating Excel spreadsheet/scanning

Hours
1

Rate
90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90 90

Amount
90.00 45.00 45.00 328.50 121.50 22.50 22.50 31.50 45.00 22.50 31.50
31.50

S/\O
SAO SAO

S/\O
SAO SAO

ig ig
19

0.5 0.5 3.65 1.35 0.25 0.25 0.35 0.5 0.25 0.35

SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO SAO

items
Phone call from Roger Jernigan regarding Tradwinds bank balance / email to follow up Entering deposits into Quickbooks

0.35 0.25 0.25 0.35 0.5 0.45 0.35 0.5 1.25 0.25 0.25 2.25 0.25 0.5 0.6 0.25

iq ig ig
ICJ

Letter to IRS regarding tax notice received
Paying invoices / scanning documents Paying and scanning invoices

iq ig
19
ICJ

Sales tax issues
Paying and scanning invoices / updating Quickbooks Phone calls and sending reports to Jeff Rizzo at Fowler White Emails regardinq report needed from Ed Loughlin at Tradewinds Enter deposits into Quickbooks / scan Updating Quickbooks and Excel with breakdown of Jan & Feb rental
deposits received

ig

ig
ICJ

22.50 22.50 31.50 45.00 40.50 31.50 45.00 112.50 22.50 22.50
202.50 22.50 45.00 54.00 22.50 1,579.50 300.00 300.00 600.00 50.00 31.25 906.25 93.75 93.75 31.25 185.00 1,391.25

19

ig
19

iq

Updating Quickbooks with loan payment and scanninq UpdatinQ spreadsheet on rental income Payinq and scanning invoices Updated spreadsheets with rental income info

. Auditing
WEP WEP
;

Assembling history of rental income for receiver to show prospective investor
Complete rental schedule for investor
Review deposits in Quickbooks for sales tax issues Preparation of tax return 1120S for 2008 Preparation of tax return 1120S for 2008 Preparation of tax return 1120S for 2008 Preparation of tax return 1120S for 2008 Preparation of tax return 1120S for 2008

1.25 1.25

240 240
100 125 125 125 125 125 185

GAH
-

JPD JPD JPD
JPD

JPD JEW

0.5 0.25 7.25 0.75 0.75 0.25
1

Review 1120S for 2008

_C

30.8

3,570.75

VALHALLA INVESTMENT PARTNERS, L.P. June 1 - June 30, 2009

Timekeeper
19 19

Description
Bank rec for May Updating Quickbooks with deposit and scan May bank rec for Shoreline account

Hours
0.25 0.25 0.25 0.45
1

Rate
90 90 90 55 55 55 55 55 55 55 55

ig

SAO SAO SAO
MRM MRM rl/RM
lv'RM

Amount 22.50
22.50 22.50 67.50 24.75 55.00 178.75 110.00 220.00 55.00 643.50 13.75 13.75

. Auditing
Onqoinq project - 377 profieers in 6 funds Ongoing project - 377 profiteers in 6 funds Ongoing project - 377 profieers in 6 funds Per email from Kathryn investigate Graetz & Kapralos Bruce Bell, Lazy B Ltd, and others per conference call Donald Rowe and related party accounts
Kathy, Foreign bank investors

3.25
2

¡I/RM iVRM

4
1

ounting
MRM

0.25

isulting
itment Partners, LP
12.7

724.75

VICTORY IRA FUND, LTD June 1 - June 30, 2009

Timekeeper
19 19

Description
Bank rec for May Reconcile May Shoreline/Goldman Sachs account

Hours
0.25 0.25
1.5
1

Rate
90 90 55 55 55

Amount
22.50 22.50 45.00 82.50 55.00 137.50
182.50

SAO SAO
MRM MRM

. Auditing
Profiteer tracing
Donald Rowe and related party accounts

ounting
und, Ltd.
3

VIKING IRA FUND, LLC June 1 - June 30, 2009

Timekeeper
ig
I;)

Description
Bank rec for May Reconcile May Shoreline/Goldman Sachs account

Hours
0.25 0.25
0.25

Rate
90 90 55

Amount
22.50 22.50 45.00 13.75 13.75

SAO SAO
MRM

. Auditing
Kathy, Foreign bank investors

isiiiting
nd, LLC

0.75

58.75

VIKING FUND, LLC

June 1 - June 30, 2009

Timekeeper
ig ig
I;)

Hours
Bank rec for May May bank rec for Viking Fund LLC - Shoreline account Standard bank requested information - Jeff Rizzo

Rate
90 90 55

Amount
22.50 22.50 82.50 127.50

SAO SAO
MRM

0.25 0.25
1.5

. Auditing
MRM MRM

Per email from Kathryn Kaparalos - Daley investor information requested Donald Rowe and related party accounts

4
1

55 55

Dunting
LLC

220.00 55.00 275.00
402.50

7

VIKING MANAGEMENT, LLC June 1 - June 30, 2009

Timekeeper
ig ig

Description
Bank rec for May Letter to IRS regardinq 2007 tax notice

Hours
0.25 0.35 0.4

Rate
90 90 90

ig

SAO SAO SAO

Amount 22.50
31.50 36.00 90.00

Letter to IRS regardinq tax notice received

. Auditing
ement, LLC
1

90.00

LAUREL MOUNTAIN PRESERVE, LLC June 1 - June 30, 2009

Timekeeper
ig
ig

Description
Bank rec for May Letter to IRS regarding 2007 tax notice

Hours
0.25 0.35 0.35

Rate
90 90 90

Amount
22.50 31.50 31.50 85.50
85.50

ig

SAO SAO SAO

Letter to IRS regarding tax notice received

. Auditing
ain Preserve, LLC

0.95

LAUREL PRESERVE, LLC June 1 - June 30, 2009

Timekeeper
I;) I;)
19

Description
Bank rec for May Refunds from Progress Energy to bank / update Quickbooks Paying / scanning invoice Pay invoice an update Quickbooks

Hours
0.25 0.5 0.25 0.35

Rate
90 90 90 90

Amount
22.50 45.00 22.50 31.50 121.50
121.50

I;)

SAO SAO Sil.O SAO

. Auditing
ve, LLC

1.35

VENICE JET CENTER, LLC June 1 - June 30, 2009

Timekeeper
WEP
;

Hours
Questions from investors thinkinQ of purchasing

Rate
240
100 240 240

Amount
180.00 180.00 50.00 180.00 120.00 350.00

0.75
0.5 0.75 0.5

JAK

WEP VlEP

preparation 2008 partnership tax return Review 2008 partnership tax return Review and sign 2008 partnership tax return

,nter, LLC

2.5

530.00

GUY-NADEL FOUNDATION, INC. June 1 - June 30, 2009

Timekeeper
19

Description
Bank rec for May May bank rec for Shoreline account

Hours
0.25 0.25 0.25

Rate
90 90 90

Amount
22.50 22.50 22.50 67.50
67.50

iq ig

SAO SAO SAO

May bank rec for Thomasville Bank

.Auditing
,undatioon, Inc.

0.75

HOME FRONT HOME, LLC June 1 - June 30, 2009

Timekeeper
JPD JPD JPD JPD JPD JPD WEP WEP JEW

Description
Preparation of 1065 partnership return for 2008 Preparation of 1065 partnership return for 2008 Preparation of 1065 partnership return for 2008 Preparation of 1065 partnership return for 2008 Preparation of 1065 partnership return for 2008 Preparation of 1065 partnership return for 2008

Hours
0.5
1

Rate
125 125 125 125 125 125 240 240 185

Amount
62.50 125.00 593.75 93.75 781.25 93.75 480.00 600.00 231.25 3,061.25

4.75 0.75 6.25 0.75
2

Work with staff on 2008 tax return Work with staff on 2008 tax return
Review 1065 partnership return for 2008

2.5 1.25

lome, LLC

19.75

3,061.25

LIME AVENUE ENTERPRISES, LLC June 1 - June 30, 2009

ITimekeeper
i;¡ ¡SAO

Description
May bank rec

Hours
0.25

Rate
90

Amount
22.50 22.50 22.50

. Auditing
Enterprises, LLC

0.25

SUMMER PLACE DEVELOPMENT CORP. June 1 - June 30, 2009

ITimekeeper
I

Description

Hours

Rate

Amount
0.00 0.00

lSlIlting
() Development Corp.
o

0.00

VICTORY FUND, LTD. June 1 - June 30, 2009

Timekeeper
19

Description
Bank rec for May Reconcile May Shoreline/Goldman Sacs account
Profieer tracing

Hours
0.25 0.25
1.5
1

Rate
90 90 55 55 55

Amount
22.50 22.50 45.00 82.50 55.00 137.50 13.75 13.75

ig

SAO SAO
MRM MRM

. Auditing
Donald Rowe and related party accounts

ounting
MRM

Kathy, Foreign bank investors

0.25

isulting
Ltd.

3.25

196.25

A VICTORIAN GARDEN FLORIST, LLC June 1 - June 30, 2009

Timekeeper
iq
I;)

Description
Set up Quickbooks file

Hours
0.5

Rate
100 90 90 90 90 90 90 90 90 90 90

Amount
50.00 31.50 225.00 166.50 22.50 67.50 58.50 94.50 67.50 193.50 27.00 1,004.00

GAH

SAO SAO SAO 19 SAO 19 SAO ig ig SAO 19 SAO SAO 19 19 SAO iq SAO . Auclitinr:
ig

Emails to Jeff Rizzo at Fowler White about box of checks and invoices received
Letters to all vendors / enter deposits into Quickbooks Deposits to bank / entering into Quickbooks

Updating Quickbooks
Paying & scanninr: invoices / updatinq Quickbooks Letters to vendors Deposits to bank / updating Quickbooks Spreadsheet to Jeff Rizzo at Fowler White on accounts receivable Spreadsheet to Jeff Rizzo at Fowler White on accounts payable Send Jeff Rizzo at Fowler White info on outstanding invoice

0.35 2.5 1.85 0.25 0.75 0.65 1.05 0.75 2.15 0.3

\!\EP WEP
;

Review activity for 2007,2008 and current to determine viability of keeping business and spending more money Additional analysis and reply to sales tax notices

1.75 2.5

240 240

420.00 600.00 1,020.00

e Development Corp.

15.35

2,024.00

30, 2009

269

$ 31,421.11