Securities and Exchange Commission v. Kaplan, Esq. et al

Filing 108

ORDER approving ECF No. 107 Stipulation to Lift Asset Freeze on Accounts at Spokane Teachers Credit Union. Signed by Judge Miranda M. Du on 1/23/2018. (Copies have been distributed pursuant to the NEF - KR)

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Alyssa A. Qualls (IL Bar No. 6292124)
Email: [e-mail]
Amy S. Cotter (IL Bar No. 6238157)
Email: [e-mail]
Raven A. Winters (IL Bar No. 6291077)
Email: [e-mail]

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Attorneys for Plaintiff
Robert J. Burson, Associate Regional Director
Amy S. Cotter, Assistant Regional Director
Alyssa A. Qualls, Regional Trial Counsel
Securities and Exchange Commission
175 West Jackson Blvd., Suite 900
Chicago, Illinois 60604
Telephone: [phone]
Facsimile: [phone]

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UNITED STATES DISTRICT COURT
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DISTRICT OF NEVADA
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Northern Division
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SECURITIES AND EXCHANGE
COMMISSION,

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Case No. 3:16-cv-00270-MMD-VPC
Honorable Miranda Du

Plaintiff,
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vs.
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DAVID B. KAPLAN, ESQ.,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS, LLC,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS INTERNATIONAL, LTD.,
and MANNA INTERNATIONAL
ENTERPRISES, INC.,

STIPULATION TO LIFT ASSET FREEZE
ON ACCOUNTS AT SPOKANE TEACHERS
CREDIT UNION

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Defendants,
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and
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LISA M. KAPLAN,
THE WATER-WALKING
FOUNDATION, INC., and
MANNA INVESTMENTS, LLC,

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Relief Defendants.

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IT IS HEREBY STIPULATED AND AGREED, by and between the undersigned parties, as
follows:

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1.

On June 10, 2016, the Court entered an Agreed Order of Preliminary Injunction and

Other Relief as to Defendants and Relief Defendants. (EFC No. 23.)
2.

Section I of the Order froze the assets of Defendants and Relief Defendants,

including the assets in following three accounts at Spokane Teachers Credit Union (“STCU”):
Account Number

Account Name

STCU

#XXX-1127

Kaplan, David B.

STCU

#XXX-7065

Kaplan, David B.

STCU

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Institution

#XXX-0797

Kaplan, David B.

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3.

On January 8, 2018, the parties filed Stipulations for Entry of Final Judgments,

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which asked this Court to enter final judgments against Defendants and Relief Defendants pursuant

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to settlement agreements among the parties. (ECF. Nos. 95-98.)

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4.

On January 8, 2018, the Court entered Final Judgments against Defendants and

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Relief Defendants. (ECF Nos. 103-106.) The Final Judgments directed various financial

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institutions to transfer the entire balance of certain frozen accounts to the SEC within three days

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after being served with a copy of the Final Judgments. The financial institutions listed in the Final

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Judgments did not include the STCU accounts.

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5.

As set forth in the Affidavit of Kyle S. Kaplan, attached hereto as Exhibit 1, David

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Kaplan opened the STCU accounts #XXX-1127 and #XXX-7065 for the benefit of his son Kyle

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Kapan. The accounts hold approximately $2,022.82, combined. These funds represent money that

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Kyle Kaplan saved over the years to assist with college tuition.

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6.

As set forth in the Affidavits of Bryan Rabas and Heather Grover, attached hereto as

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Exhibits 2 and 3, David Kaplan opened STCU account #XXX-0797 for the benefit of Bryan Rabas

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and Heather Grover to hold $245 paid each month in escrow as a future down-payment on the

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purchase of a home. The account currently holds approximately $5,435.30. These funds represent

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the accumulated down-payment money that Bryan Rabas and Heather Grover have saved through

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January 6, 2017.

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7.

The Final Judgments having been entered, the parties now respectfully request that
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Case No. 3:16-CV-00270-MMD-VPC

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the Court lift the asset freeze over the STCU accounts to permit Kyle Kaplan, Bryan Rabas, and

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Heather Grover to move these funds into accounts that they control.

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Date: January 23, 2018

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/s/ David B. Kaplan
David B. Kaplan
1314-B Cave Rock Drive
Glenbrook, NV 89413
Telephone: [phone]
Email: [e-mail]

/s/ Alyssa A. Qualls___
Alyssa A. Qualls (IL Bar No. 6292124)
175 West Jackson Blvd., Suite 900
Chicago, Illinois 60604
Telephone: [phone]
Facsimile: [phone]
Email: [e-mail]

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Counsel for Plaintiff United States Securities
and Exchange Commission
IT IS SO ORDERED:

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________________________________
The Honorable Miranda Du
United States District Judge

December23, 2018
January 23, 2018
Dated: _____________________

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Case No. 3:16-CV-00270-MMD-VPC

EXHIBIT 1

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UNITED STATES DISTRICT COURT

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DISTRICT OF NEVADA

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Northern Division

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SECURITIES AND EXCHANGE
COMMISSION,
Plaintiff,

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vs.

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DAVID B. KAPLAN, ESQ.,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS, LLC,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS INTERNATIONAL,LTD.,
and MANNA INTERNATIONAL
ENTERPRISES,INC.,

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Defendants,

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Case No. 3:16-cv-00270-MMD-VPC
Honorable Miranda Du

AFFIDAVIT OF KYLE S. KAPLAN
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IS

and
LISA M. KAPLAN,
THE WATER-WALKING
FOUNDATION,]NC., and
MANNA INVESTMENTS,LLC,

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Relief Defendants.
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I, Kyle S. Kaplan, swear or affirm as follows:

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1.

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I am a U.S. citizen and reside at Dakota State University, 820 N. Washington Ave.,

Madison, SD 57402-1735.

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2.

I am 19 years old. My father is David B. Kaplan.

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3.

In or about August 20]1, when I was a minor, David Kaplan opened a checking and

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savings account for my benefit at Spokane Teachers Credit Union ("STCU").

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4.

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(savings account).

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5.

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The STCU account numbers are #XXX-1127(checking account) and #XXX-7065

Since I was a minor at the time these accounts were opened, David Kaplan was

established as a co-signatory on the accounts.
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The accounts currently hold approximately $2,022.82 combined [$613.56 in
Case No. 3:16-CV-00270-MMD-VPC

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checking account; $1,409.26 in saving account].

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7.

These funds represent money that I saved over the years to assist with college tuition.

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8.

Once the asset freeze has been lifted on these accounts, STCU will be directed to

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transfer the balance to STCU account #XXXX-XXX-554, which is in the name of Kyle S. Kaplan

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and is not associated with David Kaplan.

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I SWEAR OR AFFIRM THAT THE ABOVE AND FOREGOING REPRESENTATIONS

S ~ ARE TRUE AND CORRECT TO THE BEST OF MY INFORMATION, KNOWLEDGE, AND
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BELIEF.

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~,

Dated: ~ D /S/ /7

Kyle S. Kaplan
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, 2017,
The foregoing was acknowledged before me this~day of~~~Q ~
by Kyle S. Kaplan, who is personally known to me or who has produced a driver's license as
identification and who did take an oath.

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Notary P

ASHL.~Y JENSEN

State of

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Commission Num er:
Commission Expiration:

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Case No. 3:16-CV-00270-MMD-VPC

EXHIBIT 2

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UNITED STATES DISTRICT COURT

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DISTRICT OF NEVADA

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Northern Division

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SECURITIES AND EXCHANGE
COMMISSION,
Plaintiff,

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7

vs.

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DAVID B. KAPLAN,ESQ.,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS,LLC,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS INTERNATIONAL,LTD.,
and MANNA INTERNATIONAL
ENTERPRISES,INC.,

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Defendants,

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Case No. 3:16-cv-00270-MMD-VPC
Honorable Miranda Du

AFFIDAVIT OF BRYAN RABA5
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and
LISA M. KAPLAN,
THE WATER-WALKING
FOUNDATION,INC., and
MANNA INVESTMENTS,LLC,

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Relief Defendants.
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I, Bryan Rabas, swear or affirm as follows:

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1.

I am a U.S. citizen and reside at 23715 E. First Ave., in Liberty Lake, Spokane

20 I County, Washington.
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2.

In or about May 2015, my girlfriend, Heather Grover, and I signed a lease to rent

23715 East 1st Avenue, Liberty Lake, Washington 99019.
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This property is owned by David B. and Lisa M. Kaplan. The lease agreement

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provides that we are to contribute $245 per month to be held in escrow as a future down-payment

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on the purchase of the house.

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4.

Consistent with this provision, Kaplan opened an escrow account for our benefit at

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Spokane Teachers Credit Union ("STCU"). The STCU account number is #XXX-0797 and David

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Kaplan is a signatory on the account.
Case No. 3:16-CV-00270-MMD-VPC

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The account currently holds approximately $5,435.30. These funds represent the

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accumulated down-payment money that Heather Grover and I have saved through January 6, 2017.
Once the asset freeze has been lifted on this account, STCU will be directed to

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transfer the balance to STCU account #XXX-XXX-6815, which is jointly owned by me and

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Heather Grover and is not associated with David or Lisa Kaplan.

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I SWEAR OR AFFIRM THAT THE ABOVE AND FOREGOING REPRESENTATIONS

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ARE TRUE AND CORRECT TO THE BEST OF MY INFORMATION,KNOWLEDGE,AND

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BELIEF.

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Dated:

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~~
an Rabas

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,2017,
The foregoing was acknowledged before me this~day of ~L~~
by Bryan Rabas, who is personally known to me or who has produced a driver's license as
identification and who did take an oath.

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State of ~~
Commission Number:l~~~3
Commission Expiration:~ ~ l ~~ ~ ao~
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Case No. 3:16-CV-00270-MMD-VPC ~

EXHIBIT 3

1

UNITED STATES DISTRICT COURT

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DISTRICT OF NEVADA

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Northern Division

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5

SECURITIES AND EXCHANGE
COMMISSION,

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7

Plaintiff,
vs.

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DAVID B. KAPLAN,ESQ.,
SYNCHRONIZED ORGANIZATIONAL
SOLUTIONS,LLC,
SYNCHROI~TIZED ORGANIZATIONAL
SOLUTIONS INTERNATIONAL,LTD.,
and MANNA INTERNATIONAL
ENTERPRISES,INC.,

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Defendants,

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Case No. 3:16-cv-00270-MMD-VPC
Honorable Miranda Du

AFFIDAVIT OF HEATHER GROVER
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and
LISA M. KAPLAN,
THE WATER-WALKING
FOUNDATION,INC., and
MANNA INVESTMENTS,LLC,

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Relief Defendants.
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I, Heather Grover, swear or affirm as follows:

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1.

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I am a U.S. citizen and reside at 23715 E. First Ave., in Liberty Lake, Spokane

County, Washington.
2.

In or about May 2015, my boyfriend, Bryan Rabas, and I signed a lease to rent 23715

East 1st Avenue, Liberty Lake, Washington 99019.
3.

This property is owned by David B. and Lisa M. Kaplan. The lease agreement

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provides that we are to contribute $245 per month to be held in escrow as a future down-payment

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on the purchase of the house.

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4.

Consistent with this provision, Kaplan opened an escrow account for our benefit at

27 I Spokane Teachers Credit Union ("STCU"). The STCU account number is #XXX-0797 and David
28 I Kaplan is a signatory on the account.
Case No. 3:16-CV-00270-MMD-VPC

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5.

The account currently holds approximately $5,435.30. These funds represent the

accumulated down-payment money that Bryan Rabas and I have saved through January 6, 2017.
6.

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Once the asset freeze has been lifted on this account, STCU will be directed to

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transfer the balance to STCU account #XXX-XXX-6815, which is jointly owned by me and Bryan

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Rabas and is not associated with David or Lisa Kaplan.

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I SWEAR OR AFFIRM THAT THE ABOVE AND FOREGOING REPRESENTATIONS

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ARE TRUE AND CORRECT TO THE BEST OF MY INFORMATION,KNOWLEDGE,AND

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BELIEF.

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Dated:

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Heather Grover

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,2017,
day of (~~~Q~
The foregoing was acknowledged before me this~
or who has produced a driver's license as
by Heather Grover, who is personally known to me
identification and who did take an oath.

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Notary ~'ublic
State of ~~~
Commission Number: y ga—~('~ 3
Commission Expiration: I ~ ~ ~

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Case No. 3:16-CV-00270-MMD-VPC ~