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20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 1 of 186 Hearing Date: February 12, 2021 at 10:00 a.m. (Prevailing Eastern Time) Objection Deadline: February 5, 2021 at 4:00 p.m. (Prevailing Eastern Time) Lucy F. Kweskin Jeff J. Marwil (admitted pro hac vice) Matthew A. Skrzynski Jordan E. Sazant (admitted pro hac vice) PROSKAUER ROSE LLP Brooke H. Blackwell (admitted pro hac vice) Eleven Times Square PROSKAUER ROSE LLP New York, New York 10036 70 West Madison, Suite 3800 Telephone: (212) 969-3000 Chicago, IL 60602 Facsimile: (212) 969-2900 Telephone: (312) 962-3550 Facsimile: (312) 962-3551 Peter J. Young (admitted pro hac vice) PROSKAUER ROSE LLP 2029 Century Park East, Suite 2400 Los Angeles, CA 90067-3010 Telephone: (310) 557-2900 Facsimile: (310) 557-2193 Attorneys for Debtors and Debtors in Possession UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC) Debtors.1 (Jointly Administered) NOTICE OF APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF THE PETITION DATE PLEASE TAKE NOTICE that a hearing (the “Hearing”) will be held on the Application of Debtors for Entry of an Order Authorizing the Employment and Retention of Berdon LLP as 1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 2 of 186 Tax Preparer and Consultant Effective as of the Petition Date (the “Application,” a copy of which is attached hereto) before the Honorable Shelley C. Chapman, United States Bankruptcy Judge, United States Bankruptcy Court for the Southern District of New York, at the United States Bankruptcy Court for the Southern District of New York, One Bowling Green, New York, NY 10004, on February 12, 2021, at 10:00 a.m. (prevailing Eastern Time). The Hearing will be held telephonically. Parties that wish to register to listen or to participate may do so through Court Solutions LLC at www.court-solutions.com or by calling (917) 746-7476. PLEASE TAKE FURTHER NOTICE that any responses or objections (“Objections”) to the Application must: i. be in writing; ii. specify the name of the objecting party and state with specificity the basis of the Objection(s) and the specific grounds therefor; iii. conform to the Federal Rules of Bankruptcy Procedure and the Local Bankruptcy Rules for the Southern District of New York; iv. be filed with the Court on the docket of In re Century 21 Department Stores LLC., Case No. 20-12097 (SCC); and v. be served upon (a) the Chambers of the Honorable Shelley C. Chapman, United States Bankruptcy Judge for the Bankruptcy Court for the Southern District of New York, One Bowling Green, New York, NY 10004-1408; (b) attorneys for the Debtors, Proskauer Rose LLP, 70 West Madison, Ste. 3800 Chicago, IL 60602- 4342 (Attn: Jeff J. Marwil, Esq.); Eleven Times Square, New York, New York 10036 (Attn: Lucy F. Kweskin, Esq.); (c) the United States Trustee for Region 2, 201 Varick Street, Suite 1006, New York, New York 10014 (Attn: Andrea 2 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 3 of 186 Schwartz, Esq.); (d) counsel to the Committee, Jeffrey L. Cohen ([email protected]) , Lindsay H. Sklar ([email protected]) , and Brent Weisenberg ([email protected]); and (e) counsel to the Prepetition Agent, Julia Frost-Davies ([email protected]) and David M. Riley ([email protected]) so as to be received no later than 4:00 p.m. on February 5, 2021 (the “Objection Deadline”). PLEASE TAKE FURTHER NOTICE that the Hearing may be continued or adjourned thereafter from time to time without further notice other than an announcement of the adjourned date or dates at the Hearing. Dated: January 22, 2021 Respectfully submitted, New York, New York /s/ Lucy F. Kweskin Lucy F. Kweskin Matthew A. Skrzynski PROSKAUER ROSE LLP Eleven Times Square New York, New York 10036 Telephone: (212) 969-3000 Facsimile: (212) 969-2900 Email: [email protected] Email: [email protected] -and- Jeff J. Marwil (admitted pro hac vice) Jordan E. Sazant (admitted pro hac vice) Brooke H. Blackwell (admitted pro hac vice) PROSKAUER ROSE LLP 70 West Madison, Suite 3800 Chicago, IL 60602-4342 Telephone: (312) 962-3550 Facsimile: (312) 962-3551 Email: [email protected] Email: [email protected] Email: [email protected] 3 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 4 of 186 -and- Peter J. Young (admitted pro hac vice) PROSKAUER ROSE LLP 2029 Century Park East, Suite 2400 Los Angeles, CA 90067 Telephone: (310) 557-2900 Facsimile: (310) 577-2193 Email: [email protected] Attorneys for Debtors and Debtors in Possession 4 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 5 of 186 Hearing Date: February 12, 2021 at 10:00 a.m. (Prevailing Eastern Time) Objections Due: February 5, 2021 at 4:00 p.m. (Prevailing Eastern Time) Lucy F. Kweskin Jeff J. Marwil (admitted pro hac vice) Matthew A. Skrzynski Jordan E. Sazant (admitted pro hac vice) PROSKAUER ROSE LLP Brooke H. Blackwell (admitted pro hac vice) Eleven Times Square PROSKAUER ROSE LLP New York, New York 10036 70 West Madison, Suite 3800 Telephone: (212) 969-3000 Chicago, IL 60602 Facsimile: (212) 969-2900 Telephone: (312) 962-3550 Facsimile: (312) 962-3551 Peter J. Young (admitted pro hac vice) PROSKAUER ROSE LLP 2029 Century Park East, Suite 2400 Los Angeles, CA 90067-3010 Telephone: (310) 557-2900 Facsimile: (310) 557-2193 Attorneys for Debtors and Debtors in Possession UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC) Debtors.1 (Jointly Administered) APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF THE PETITION DATE The above-captioned debtors and debtors in possession (collectively, the “Debtors”) respectfully state the following in support of this application (this “Application”): 1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens Of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 6 of 186 Relief Requested 1. By this Application, the Debtors seek entry of an order (the “Proposed Order”), substantially in the form attached hereto as Exhibit A, authorizing the Debtors to employ and retain Berdon LLP (“Berdon”) as their tax preparer and consultant, effective as of September 10, 2020, pursuant to the terms and conditions set forth in: (a) that certain engagement letter, dated December 13, 2019, to provide 2019 tax preparation services, attached as Exhibit 1 to the Proposed Order (the “2019 Tax Preparation Engagement Letter (A)”); (b) that certain engagement letter, dated December 30, 2019, to provide 2019 tax preparation services, attached as Exhibit 2 to the Proposed Order (the “2019 Tax Preparation Engagement Letter (B)”); (c) that certain engagement letter dated November 5, 2020, to provide 2020 tax preparation services, attached as Exhibit 3 to the Proposed Order (the “2020 Tax Preparation Engagement Letter”); (d) that certain engagement letter, dated November 5, 2020, to provide tax consulting services, attached as Exhibit 4 to the Proposed Order (the “2020 Tax Consulting Engagement Letter”); (e) that certain engagement letter, dated November 5, 2020, to provide consulting services, attached as Exhibit 5 to the Proposed Order (the “2020 Consulting Engagement Letter” and, collectively, with the 2019 Tax Preparation Engagement Letter (A), 2019 Tax Preparation Engagement Letter (B), 2020 Tax Preparation Engagement Letter, 2020 Tax Consulting Engagement Letter and 2020 Consulting Engagement Letter, as the same may be amended or supplemented, the “Engagement Agreements”).2 2 Berdon also provided audit services with respect to the Debtors’ 401(k) plan pursuant to that certain engagement letter, dated May 18, 2020; however, on account of this work, Berdon bills a non-debtor plan administrator and is paid with funds that are not property of the Debtors’ estates. Berdon is presently negotiating a 2021 401(k) audit services engagement letter with the plan administrator.
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