Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 1 of 32

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF VIRGINIA RICHMOND DIVISION

) In re: ) Chapter 11 ) INTELSAT S.A., et al.,1 ) Case No. 20-32299 (KLP) ) Debtors. ) (Jointly Administered) )

DECLARATION OF DISINTERESTEDNESS BY DELOITTE LLP IN CONNECTION WITH THE RETENTION OF DELOITTE TAX LLP BY THE DEBTORS FOR TAX SERVICES

I, Edward Morris, under penalty of perjury declare as follows:

1. I am a Partner at Deloitte LLP (“Deloitte UK”), which has offices located at 1

New Street Square, London, EC4A 3HQ. I am duly authorized to make and submit this

declaration (“the Declaration”) on behalf of Deloitte UK as a subcontractor to Deloitte Tax

LLP in relation to the tax consultancy and transfer pricing benchmarking analysis work,

described below.

2. The Declaration is submitted pursuant to the Order (I) Authorizing the Debtors

to Retain and Employ Deloitte Tax LLP to Provide Tax Services to the Debtors Effective as

of May 13, 2020, and (II) Granting Related Relief [D.I. 827] (the “Order”), authorizing the

above-captioned debtors and debtors in possession (collectively, the “Debtors”) to retain

Deloitte Tax LLP (“Deloitte Tax”).

1 Due to the large number of Debtors in these chapter 11 cases (collectively, the “Chapter 11 Cases”), for which joint administration has been granted, a complete list of the Debtor entities and the last four digits of their federal tax identification numbers is not provided herein. A complete list may be obtained on the website of the Debtors’ claims and noticing agent at https://cases.stretto.com/intelsat. The location of the Debtors’ service address is: 7900 Tysons One Place, McLean, VA 22102.

-2-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 2 of 32

3. As set forth more fully in the Debtors’ application to retain Deloitte Tax [D.I.

340] (the “Application”),2 the Debtors sought to retain Deloitte Tax to provide certain tax

services in connection with, among other things, transfer pricing services, including the

preparation of a set of transfer pricing benchmarking memos, transfer pricing documentation

reports, and a transfer pricing master file for the periods of January 1, 2019 through fiscal

year ended December 31, 2019, January 1, 2020 through fiscal year ending December 31,

2020, and January 1, 2021 through fiscal year ended December 31, 2021 (collectively, the

“Transfer Pricing Work”).

4. The Application was supported by the declaration of Jeffrey E. Clegg, a

partner of Deloitte Tax, a copy of which is annexed to the Application at Exhibit B.3 As

stated in the declaration, it was contemplated that Deloitte Tax would engage, on a

subcontracting basis, certain DTT Member Firms. Pursuant to an Inter-firm Work Referral

Form dated March 2, 2021 (as amended or supplemented from time to time, the “Work

Referral Form”), Deloitte Tax engaged Deloitte UK as a subcontractor to assist with the

Transfer Pricing Work. Specifically, the Work Referral Form contemplates that Deloitte UK

will perform “UK general tax consulting and transfer pricing services.” A copy of the Work

Referral Form is attached hereto at Exhibit A.

5. As set forth in the Order, third party subcontractors engaged by Deloitte Tax

are required to submit separate declarations of disinterestedness (see paragraph 14 of the

Order). Accordingly, this Declaration is being made pursuant to the terms of the Order and

2 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Application. 3 The declaration of Jeffrey E. Clegg and the disclosures contained therein, as well as all supplemental declarations filed by Mr. Clegg in these cases, are hereby incorporated by reference and made a part hereof.

-3 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 3 of 32

in furtherance of Deloitte UK’s engagement as a subcontractor in connection with performing

services for the Debtors.

6. The statements set forth in this Declaration are based upon my personal

knowledge, information and belief, and/or client matter records kept in the ordinary course

of business that were reviewed by me or other personnel of Deloitte UK.

7. Deloitte UK undertook a search of the names included on the parties-in-

interest list provided by the Debtors, a copy of which is attached as Exhibit B hereto, to

determine and to disclose whether it is or has been employed by, or has any relationships

with, certain of the Debtors’ significant creditors and other parties-in-interest (“Potential

Parties-in-Interest”). Deloitte UK researched its databases of client relationships and

connections and performed reasonable due diligence to determine whether it had any

relationships with the Debtors and the significant Potential Parties-in-Interest where such

relationships are related to an engagement by Deloitte UK involving the Debtors. This

included database searches across the following:

• Deloitte UK’s conflicts database which details current opportunities and engagements which are current or have been completed in the past 4 years;

• Deloitte UK’s billing system;

• Deloitte UK’s business relationships management system; and

• Deloitte UK’s local restricted entities database.

8. Based upon the searches undertaken above, we can confirm that at all times

during Deloitte UK’s engagement in connection with the tax consulting and transfer pricing

benchmarking analysis supporting the Transfer Pricing Work, Deloitte UK did not and

currently does not (a) hold any interest adverse to the Debtors; or (b) have a relationship to

the Debtors, their significant creditors, certain other significant parties-in-interest, or to the

-4-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 4 of 32

attorneys that are known to be assisting the Debtors in the Chapter 11 Cases, except as may

be disclosed herein or in any attachment hereto.4

9. From time to time, Deloitte UK has provided or may currently provide

services, and likely will continue to provide services, to certain creditors of the Debtors and

various other parties potentially adverse to the Debtors in matters unrelated to the Chapter 11

Cases.

10. Deloitte UK has relationships with thousands of clients, some of which may

be creditors of the Debtors or other Potential Parties-in-Interest, as listed on Exhibit B

attached hereto. Accordingly, Deloitte UK has had, currently has and/or may have in the

future relationships with such parties, or provided, may be currently providing, and/or may

provide in the future professional services to certain of these parties in matters unrelated to

the Chapter 11 Cases. Additionally, certain significant Potential Parties-in-Interest have or

may have provided goods or services, may currently provide goods or services, and/or may

in the future provide goods or services to Deloitte UK in matters unrelated to the Chapter 11

Cases.

11. In addition to the foregoing, one or more of the Debtors may be an affiliate of

BC Partners Holdings Ltd., which is an audit client of Deloitte UK based in Guernsey.

12. Deloitte UK believes that the relationships described herein have no bearing

on the Transfer Pricing Work and, in particular, the tax consulting and transfer pricing

4 In addition to the tax consultancy work and transfer pricing services that Deloitte UK is providing to the Debtors as a subcontractor to Deloitte Tax, Deloitte UK is, or shortly will be, separately providing assistance to dlaw (a Luxembourg company), which has been retained by the Debtors as an ordinary course professional, to provide legal services such as corporate and employment law to the Debtors in various jurisdictions, including, without limitation, Canada, the United Kingdom and countries of the European Union.

-5 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 5 of 32

benchmarking analysis for which Deloitte UK was subcontracted for by Deloitte Tax in the

Debtors’ Chapter 11 Cases. Furthermore, such relationships do not impair Deloitte UK’s

disinterestedness.

12. In addition to the searches described above, Deloitte UK performed queries to

determine whether any of the Deloitte UK partners and other personnel performing services

for the Debtors, or any member of such individual’s immediate family5: (i) owns any direct

investment in the Debtors or any of their non-debtor affiliates; (ii) holds a claim against or

interest adverse to the Debtors or their non-debtor affiliates; (iii) is or was an officer, director,

or employee of the Debtors or their non-debtor affiliates; (iv) is related to or has any

connections to the bankruptcy judges in the Eastern District of Virginia; and (v) based on the

list of individuals included on the staff directories maintained on the Office of the United

States Trustee in Region 4’s website, is related to or has any connections to any such

individuals working in the Office of United States Trustee for Region 4.

13. Through reasonable inquiry, Deloitte UK represents that it did not receive any

other affirmative responses to any of the aforementioned questions. Accordingly, I do not

believe there is any connection between the personnel of Deloitte UK who are performing the

tax consulting and transfer pricing benchmarking analysis for the Debtors and the United

States Bankruptcy Judge presiding in the Chapter 11 Cases, the U.S. Trustee for Region 4,

and the Assistant United States Trustee for the Eastern District of Virginia, or the attorneys

therefor assigned to these cases.

5 Immediate family members mean parents, spouse and dependent children.

-6-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 6 of 32

14. Except as may be disclosed herein, to the best of my knowledge, information,

and belief, Deloitte UK does not hold or represent any interest adverse to the Debtors or their

estates with respect to performing the tax consulting and transfer pricing benchmarking

analysis for which Deloitte UK was subcontracted by Deloitte Tax, and I believe that Deloitte

UK is a ''disinterested person” as that term is defined in section 101(14) of the Bankruptcy

Code, as modified by section 1107(b) of the Bankruptcy Code.

15. Despite the efforts described above to identify and disclose Deloitte UK’s

connections with Potential Parties-in-Interest in the Chapter 11 Cases, because Deloitte UK

is a nationwide firm with many employees, Deloitte UK is unable to state with certainty that

every client relationship or other connection has been disclosed. In this regard, if Deloitte

UK discovers additional material information that it determines requires disclosure, it will

file a supplemental disclosure with the Bankruptcy Court.

16. Deloitte UK’s fees for the services performed under the Work Referral Form

will be included in Deloitte Tax’s fees billed to the Debtors through appropriate fee

applications filed with the Court, and Deloitte Tax shall pay such amounts directly to Deloitte

UK. Deloitte UK understands and agrees that payment of Deloitte UK’s fees under the Work

Referral Form are subject to the same terms, conditions and approval processes that apply in

these Chapter 11 Cases to payment of Deloitte Tax’s fees under the Engagement Agreements.

-7 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 7 of 32

17. Deloitte UK has not agreed to share any portion of the compensation to be

received from Deloitte Tax with any other nonaffiliated or unrelated person, other than as

permitted by section 504(b) of the Bankruptcy Code.

Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true and correct to the best of my knowledge and belief.

Dated: April 27, 2021

______Edward Morris

-8-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 8 of 32

Exhibit A Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 9 of 32

Inter-firm Work Referral Form

Intelsat US LLC Intelsat (UK tax advisory)

02 March 2021

Contents

1. Referral Details 2. Work Requested 3. Billing Information 4. Client & Engagement Acceptance 5. Contractual Arrangements 6. Other Information 7. Next Steps Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 10 of 32

1. Referral Details

Client: Intelsat US LLC Global Tax Lead Partner: Clegg, Jeff Global Ultimate Parent: Intelsat US LLC Names of any client affiliates in the Participating Firm's jurisdiction: No details provided. Referral from: USA Clegg, Jeff Referral to: United Kingdom Morris, Edward Response Requested By: No details provided. For further information please contact: Skvortsov, Michael 2. Work Requested

Referring Firm is requesting the following from the Participating Firm: Assist Deloitte Tax by providing UK general tax consulting and transfer pricing services as requested by the client.

Format of Deliverable: As agreed upon by the client. No key deadlines provided. 3. Billing Information

Fee basis for the engagement is as follows:

The fee for this engagement will be based on time and materials at 60% of standard hourly rates , but will not exceed more than $50,000 USD without written approval from Deloitte Tax.

Please note that the client is currently under the protection of Chapter 11 of the US bankruptcy code. As such, the ability to invoice for the service provided is predicated on the local office performing the court-mandated conflict checks and filing a declaration of disinterestedness with the bankruptcy court. Further, the bankruptcy court requires documentation to be provided. Only 80% of the fees will be billed until the documentation is approved by the court. The remaining 20% will be billed after approval. Please note there is a two year period for the fees to be challenged.

Please bill the Referring Firm for this engagement: Please bill the Referring Firm for this engagement: Deloitte Tax LLP 7900 Tysons One Place Suite 800 McLean, VA, 22102

Attention of: Clegg, Jeff

Reference: INT01460-01-I1-01-1000 4. Client & Engagement Acceptance Client Acceptance Status Status: Completed

We have completed client acceptance for the following group entities: Intelsat US LLC Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 11 of 32

No material issues impacting on client acceptance were noted. Know Your Client and Anti Money Laundering Procedures Referring Firm client acceptance did not include Know Your Client nor Anti Money Laundering checks. Independence Procedures The following client parties are known restricted entities: Intelsat US LLC SEC restricted As the Referring Firm, we will confirm that the services are permitted for SEC purposes. As the Referring Firm, we have obtained the following approvals for this engagement The Audit Partner We confirm that we have obtained all the approvals mentioned above. Conflict Check Procedures The Referring Firm has performed a conflict check in respect of the following client and other side parties : Intelsat US LLC No potential conflicts were identified as a result of the conflict checks. Engagement Risk Rating in Referring Firm Greater Than Normal The following key factors are relevant to this rating. If you would like further details please contact us. Please note that the client is currently under the protection of Chapter 11 of the US bankruptcy code. 5. Contractual Arrangements

It is proposed the Participating Firm will be a subcontractor under the Referring Firm's engagement letter. Engagement Letter Status We have a signed or legally enforceable engagement letter. Our engagement letter covers all the Clients named in the Referral Details tab. Scope of Work The scope of the work we are requesting from you is included in our engagement letter. Business Terms The business terms in our engagement letter are based on our (the Referring Firm's) version of the Standard Tax Business Terms as published on the Cross border tax work website with changes to some key or sensitive terms you as the Participating Firm may reasonably wish to understand and consider. In particular in relation to the following matters:

• Other Please see attached general business terms from the signed engagement letter.

Attachments: Intelsat EL General Business Terms.pdf 6. Other Information

No additional details provided. 7. Next Steps

Once you have reviewed the IWRF, please respond to us confirming: Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 12 of 32

1. That you have reviewed the form and: • Are willing to proceed on the basis outlined; or • There are elements that you do not agree to or in respect of which you have additional questions, (in which case provide details); or • You do not agree to provide the work requested (in which case explain why). 2. That you will complete local independence and conflicts and risk assessment checks in accordance with your member firm policies and advise us if any issues arise.

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 13 of 32

Exhibit B

Potential Parties-in-Interest List

1832 Asset Management, L.P. 5G Everywhere in America Aberdeen Standard Investments (U.S.) ABRY Partners, LLC Access PAS-France Access PAS-Germany AccessPas, Inc. AccuOSS Administration des Contributions Directes AEGON USA Investment Management, LLC Aequim Alternative Investments, L.P. Aesir Space Africa Mobile Networks Agencia de Regulacion y Control de las Telecomunicaciones (ARCOTEL) Agencia Nacional de Telecomunicacoes - Anatel AIG Group Akin Gump Strauss Hauer & Feld LLP Alcentra Limited Alcentra NY LLC AllianceBernstein Holding LP AllianceBernstein, L.P. (U.S.) Allianz Global Corporate & Specialty Allianz Global Investors U.S., LLC Allianzgi Global Investors Allstate Investment Management Company Allstate Investments, LLC Allstate Life Insurance Company Altitude Risk Partners Altran Act SAS AmTrust Amundi Pioneer Asset Management, Inc. Angelo Gordon & Company LLP AngelPoint Asset Management Antara Capital LP Aon Risk Services Companies Inc

-2-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 14 of 32

Aon UK Limited APG Asset Management US, Inc. Apollo Capital Management LP Apollo Credit Management, LLC Apollo Global Management, LLC Appaloosa LP and related entities Arena Capital Advisors, LLC Arent Fox LLP Ares Management Corporation Ares Management, LLC Arianespace Aristeia Capital, LLC ARTI ASC Signal Corporation Ascender HCM Asia Pte Ltd Assure Space Astrium SAS AT&T Atlas Square Partners, LLP Atrium Space Insurance Consortium Auctionomics Inc. Aurelius Capital Management, LP- FM Australian Defence Force Automatic Data Processing Limited Aviva Investors Americas, LLC AXA Corporate Solutions Assurance AXA XL Paris AzerCosmos OJSCo AzRe Reinsurance OJSC Bain Capital Credit, L.P. Bank of America Bank of America Merrill Lynch Bank of America N.A. Bank of Nova Scotia, The Barclays Bank PLC Barclays Capital, Inc. Barings, LLC BCom Offshore Sal Beach Point Capital Management, L.P. Beazley Syndicate Beednet Group

-3 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 15 of 32

Belerion Capital Group Ltd Benefit Street Partners L.L.C. Berkeley Research Group, LLC Berkshire Hathaway Specialty Insurance BlackRock BlackRock Advisors, LLC BlackRock Financial Management Inc BlackRock Institutional Trust Company, NA BlueBay Asset Management, LLP BMO Asset Management U.S. BMO Capital Markets BNP Paribas Securities Corporation BOK Financial, N.A. Boston Consulting Group Inc Boston Management and Research Brean Asset Management, LLC Brigade Capital Management, L.P. Brown Rudnick, LLP Bruno Fromont BT Americas Inc. Bundeskasse Trier BVK- Beamtenversicherungskasse des Kantons Zurich Calamos Advisors, LLC Calamos Asset Management Inc Canyon Capital Advisors, LLC Capital Research & Management Company (U.S.) Caprock Comunicacoes do Brasil Ltda CapRock UK, Ltd. Carlson Capital LP Carousel Industries of North America Inc. Cass Information Systems Inc. CDW Direct, LLC Cedarview Capital Management Celcom (Malaysia) Sdn. Bhd. (167469-A) Chaucer Holdings Chubb Limited CI Investments, Inc. Citadel Advisors, LLC Citibank N.A. – Korea Branch Citibank N.A. Banamex Citibank, N.A.

-4-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 16 of 32

Citigroup Global Markets, Inc. Colombia Telecomunicaciones S.A. E.S.P. Columbia Management Investment Advisers, LLC Communications & Power Industries, Inc (CPI) Comsat International Comtech EF Data Connecticut Department of Revenue Corporacion de Radio y Television del Norte Corriente Advisors, LLC County of Fairfax Credit Suisse AG Credit Suisse Alternative Capital, LLC Credit Suisse Securities (USA) LLC Credit Suisse USA LLC Crescent Capital Group LP Cyrus Capital Partners, L.P. and related entities D.E. Shaw & Company, L.P. David McGlade David Tolley Davidson Kempner Capital Management, L.P. DBX Advisors, LLC Defence Materiel Organisation Dekalb County Tax Commissioner Delaware Trust Company Dell Marketing LP Deloitte Consulting LLP Deloitte Tax, LLP Depository Trust & Clearing Corporation Deutsche Bank AG New York Branch Deutsche Investment Management Americas Deutsche Bank AG, London Dialog Television (Private) Limited Dimensional Fund Advisors, L.P. (U.S.) DirecTV Latin America LLC DirecTV, LLC Discovery Capital Management, LLC and related entities Discovery Communications LLC Disney Channel, The Don Jacobs in his individual capacity DoubleLine Capital, L.P. DW Partners, L.P.

-5 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 17 of 32

DWS Investment Management Americas, Inc. EADS-Multicoms EastBanc Technologies Eaton Vance (Funds) Eaton Vance Management EchoStar Communications Corporation ECO Management LP Edward Kangas Elseco Limited EMCOR Services Emerging Markets Communications, LLC Emetel Sociedad Anonima Employees Retirement System of Texas Empyrean Capital Partners, L.P. Encompass Digital Media Uruguay SA ePlus Technology Inc. ESPN Ethiopian Telecomm. Corporation Etisalat Europe*Star Gesellschaft Fuer Satellitenkommunukation mBH EuropeStar Factory Mutual Federal Communications Commission Federal Reserve Bank MPLS Federated Investment Management Company Fenner & Smith Inc Fidelity Management & Research Company Fisch Asset Management AG Flowline Communications Ltd. (G) FMR LLC Fort Washington Investment Advisors, Inc. Fox Entertainment Group, Inc. Franklin Advisers, Inc. Franklin Mutual Advisers LLC FS KKR Capital Corp. FTI Consulting G2 Satellite Solutions Galaxy 11 Holding Company, Inc. Galaxy 12 Holding Company, Inc. Galaxy 13 Holding Company, Inc.

-6-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 18 of 32

Galaxy 14 Holding Company, Inc. Galaxy 15 Holding Company, Inc. Galaxy 16 Holding Company, Inc. Galaxy 17 Holding Company, Inc. Galaxy 18 Holding Company, Inc. Galaxy 3C Holding Company, Inc. Garland Business Corp Gary Begeman GCI Communication Corp. General Dynamics Mission Systems Inc General Dynamics SATCOM Technologies, Inc. General Ellen Pawlikowski General Insurance Corporation of India Generali Geode Capital Management, LLC Gerrys Information Technology (Pvt) Ltd Gilat Satellite Networks Ltd Gilat Telecom Global Aerospace Global Eagle Servicos de Telecomunicacoes Ltda Globalization Partners Inc GMO LLC Gogo LLC GoldenTree Asset Management, L.P. (U.S.) Goldfarb & Huck (R. Omar Riojas) Goldman Sachs & Co. LLC Goldman Sachs Asset Management LP Goldman Sachs Asset Management, L.P. (U.S.) Goldman Sachs Bank USA Goldman Sachs Lending Partners LLC GSO / Blackstone Debt Funds Management, LLC GTT Communications Inc Guardian Investor Services, LLC Hamilton Syndicate HamiltonRe Hannover Re Harbert Management Corporation Hartford Financial Services Group HBI Roll Off, Inc. HDI Global Specialty SE Healthcare of Ontario Pension Plan

-7 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 19 of 32

Heights Capital Management, Inc. HG Vora Capital Management LLC Highbridge Capital Management, LLC Highland Capital Management LP Hiscox Hispasat S.A. HM Revenue & Customs Hogan Lovells US LLP Home Box Office, Inc. Hon. Keith L. Phillips Hon. Kevin R. Huennekens Horizon-3 Satellite LLC Horizons Satellite Holdings LLC Horizons-1 Satellite LLC Horizons-2 Satellite LLC Horizons-3 Japan Branch Horizons-3 License LLC Horizons-3 Satellite LLC HSBC Bank USA HSBC Global Asset Management (USA), Inc. HSBC Trinkaus & Burkhardt AG Hughes Network Systems, LLC Hyundai Marine & Fire Group IGS LLC - Korea Branch IGSML - UAE Branch Office Impact Unlimited Inc dba Impact XM Income Tax Department India Ingosstrakh Intelsat (Bermuda), Ltd Intelsat (Gibraltar) Limited Intelsat (Luxembourg) Finance Company Sarl Intelsat (Luxembourg) S.A. Intelsat (Poland) Sp. Z o.o. Intelsat (Poland) Sp. Z o.o. Luxembourg Branch Intelsat Africa (Pty.) Ltd. Intelsat Align S.A.R.L. Intelsat Alliance LP Intelsat Asia (Hong Kong) Limited Intelsat Asia Carrier Services, Inc. Intelsat Asia Carrier Services, LLC Intelsat Asia Pty. Ltd.

-8-

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 20 of 32

Intelsat Asia Pty. Ltd. (Philippines Branch) Intelsat Australia Pty. Ltd. Intelsat Brasil Ltda. Intelsat Brasil Servicos de Telecomunicacao Ltda. Intelsat Canada ULC Intelsat China (Hong Kong) Limited Intelsat Clearinghouse LLC Intelsat Connect Finance S.A. Intelsat Corporation Intelsat Cosmos LLC Intelsat de Colombia S.A. Intelsat Envision Holdings LLC Intelsat Finance Bermuda Ltd. Intelsat Finance Nevada Intelsat France SAS Intelsat Galaxy Intelsat General Intelsat General Communications LLC Intelsat Genesis GP LLC Intelsat Genesis Inc. Intelsat Germany GmBH Intelsat Global Holdings S.A. Intelsat Global S.A. Intelsat Global Sales & Marketing Ltd. Intelsat Global Service LLC Intelsat Global Subsidiary S.A. Intelsat Holding Corporation Intelsat Holdings LLC Intelsat Holdings S.A. Intelsat Holdings, Ltd Intelsat Horizons-3 LLC Intelsat India Private Limited Intelsat Intermediate Holding Company S.A. Intelsat Intermediate LLC Intelsat International Employment, Inc. Intelsat International Systems LLC Intelsat Investment Holdings S.à r.l. Intelsat Investments S.A. Intelsat Ireland Operations Ltd. Intelsat Ireland Operations Unlimited Intelsat Israel Ltd.

-9 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 21 of 32

Intelsat Jackson Holdings S.A. Intelsat Jackson Holdings, Ltd Intelsat Kommunikations GmbH Intelsat License Holdings LLC Intelsat License LLC Intelsat LLC Intelsat Luxembourg Investment S.A.R.L. Intelsat Management LLC Intelsat Marketing India Private Limited Intelsat New Dawn (Gibraltar) Limited Intelsat New Dawn Company, Ltd. Intelsat North America LLC Intelsat Norway AS Intelsat Operations S.A. Intelsat Peru Intelsat Phoenix Holdings S.A. Intelsat Properties Corporation Intelsat Riverside Teleport Corporation Intelsat S.A. Intelsat Satellite Communications Limited Intelsat Satellite Galaxy 17 Inc. Intelsat Satellite Galaxy 18 Inc. Intelsat Satellite IS 11, Inc. Intelsat Satellite IS 14, Inc. Intelsat Satellite LLC Intelsat Senegal S.a.r.l Intelsat Service and Equipment Corporation Intelsat Service and Equipment LLC Intelsat Singapore Pte. Ltd. Intelsat Subsidiary (Gibraltar) Limited Intelsat Subsidiary Holding Company S.A. Intelsat UK Financial Services Ltd. Intelsat US Finance LLC Intelsat US LLC Intelsat USA Licensee LLC Intelsat USA Sales LLC Intelsat Venezuela Intelsat Ventures S.A.R.L. Intelsat Virginia Holdings LLC Intelsat, Ltd International Systems LLC, Japan Branch

- 10 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 22 of 32

International Telecomm. & Networks, Inc. International Telecommunications Satellite Organization (ITSO) Invesco Advisers, Inc. Invesco Canada Ltd. Invesco Capital Management, LLC Invesco Senior Secured Management Inc Invesco, Ltd Iraq Telecommunications & Post Company IRB Brasil RE IS 11 Holding Company, Inc. IS 14 Holding Company, Inc. Italo Perreira ITSO Arbitration Ivy Investment Management Co J.M. Hartwell, L.P. J.P. Morgan Investment Management, Inc. J.P. Morgan Securities, LLC Jacqueline D. Reses Janus Capital Management, LLC Jeffrey Stein Jenner & Block LLP Jill Frizzley John Diercksen John P. Fitzgerald III Jonathan Foster Jones Day Jose Toscano Joseph A. Jankowski JP Morgan Security LLC JPMorgan Asset Management JPMorgan Chase Bank, National Association JPMorganCC JSAT International Inc JSC Gazprom Space Systems JSC Uzbektelecom June E. Turner Justin Bateman Kathryn R. Montgomery Katten Muchin Rosenman LLP KDDI Corporation

-11 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 23 of 32

KDP Asset Management Inc Kekst and Company Kenneth N. Whitehurst, III Key Square Group, L.P. Kirkland & Ellis LLP KKR Asset Management LLC KKR Credit Advisors (US), LLC KKR FI Advisors LLC Kohlberg Kravis Roberts & Co Korean Re KPMG LLP Kratos Communications Inc. KTsat Kutak Rock Kymeta Corporation La Reunion Spatiale Lechwerke AG Leonardo S.p.A. Level 3 Communications LLC Lewis PR Inc Liberty Mutual Group Liquid Telecommunications South Africa (Pty) Ltd Littlejohn & Co., LLC Lloyd's of London Lockheed Martin Australia Pty Ltd Lockheed Martin Corporation Commercial Space Systems Loews Corp. (Asset Management) Loomis Sayles & Company, L.P. Loral Cyberstar (D) Loral Cyberstar GmbH (UK) Lord, Abbett & Co., LLC (Asset Management) Loyens & Loeff Luxembourg Sarl Luxspace MacKay Shields, LLC Macquarie Capital Group Limited Manulife Asset Management (US) LLC Manulife Investment Management (U.S.), LLC MAPFRE Global Risks Marathon Asset Management, L.L.C. Maritime Telecommunications Network, Inc. Mark Rasmussen

- 12 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 24 of 32

Marlink AS Marsh USA Inc. Mason Street Advisors, LLC McDermott, Will & Emery Medco Health Solutions Inc Mellon Investments Corporation Melqart Asset Management (UK), Ltd Mercury Servicos de Telecommunicacoes, Sarl Grupo MetLife Metropolitan West Asset Management MFS Investment Management Michael DeMarco Michael Foreman Michelle Bryan Microsoft Corporation MidOcean Credit Partners MIG Capital, LLC Milbank LLP Millennium Management, LLC Ministère des Transports et des Communications Ministerio da Fazenda Ministry of Communications (Kuwait) Ministry of Maritime Affairs, Transportation & Comm (Croatia) Ministry of Ptt (Algeria) Ministry of Transport & Comm. (Kgz) Ministry of Transport and Communications of Myanmar Mirjana Hervy Mitsubishi UFJ Financial Group Mitsui Sumitomo Insurance Company Mizuho Moelis Moody's Canada Inc Morgan Stanley & Company, LLC Morgan Stanley Bank National Association Morgan Stanley Investment Management Inc. Morgan Stanley Senior Funding, Inc. Moshin Meghji Mountainside Teleport LLC M-S Electroteks Limited MSD Capital

-13 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 25 of 32

Multichoice Support Services Proprietary Limited MultiPoint Communications Ltd. Munich Re Muslim Television Muzinich & Company, Inc. Napa Garbage Napier Park Global Capital (US), L.P. National Bank of Canada National Information & Communications Technology Authority National Transcommunications Ltd. Netune Communications, Inc. Neuberger Berman Fixed Income LLC Neuberger Berman Investment Advisers, LLC Neuberger Berman LLC Nevion USA, Inc. New Dawn Distribution Company Ltd New Dawn Satellite Company Ltd New Generation Advisors, LLC New Skies Satellites New York Life Investment Management LLC Newfleet Asset Management LLC NNIP Advisors B.V. Nokota Management, L.P. Nomura Corporate Research and Asset Management, Inc. (U.S.) Northern Trust Investments, Inc. Northrop Grumman Innovation Systems Novo Banco NuRan Wireless NY State Department of Taxation and Finance Nykredit Asset Management A/S Oaktree Capital Management, L.P. Observatory Capital Management, LLP Occam (Sciemus) Occam Underwriting Limited Octagon Credit Investors LLC Omega Advisors, Inc. Omnispace LLC Optus Satellite Pty Ltd Oracle Corporation

- 14 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 26 of 32

Orange S.A. Orbital Sciences Corporation Orblynx UK Ltd. Orrick, Herrington & Sutcliffe LLP Outremer Telecom (Martinique) Pacific Investment Management Company LLC Pacific Life Fund Advisors, LLC Pamamsat Sistemas de Comunicacao DTH do Brasil Ltda PanAmSat Africa (Pty.) Limited PanAmSat Asia Carrier Services, Inc. PanAmSat Capital Corporation PanAmSat Communications Japan, Inc. PanAmSat Corporation PanAmSat de Mexico S de RL de CV PanAmSat do Brasil, Ltda. PanAmSat Europe Corporation PanAmSat Europe Limited PanAmSat France PanAmSat France SAS PanAmSat H2 PanAmSat H-2 Licensee LLC PanAmSat India LLC PanAmSat India Marketing L.L.C. PanAmSat India, Inc. PanAmSat International Holdings, LLC PanAmSat International Sales, Inc. PanAmSat International Sales, LLC PanAmSat International Systems Marketing, L.L.C. PanAmSat Licensee Corporation PanAmSat Licensee LLC PanAmSat Limited Liab. Co. PanAmSat Satellite Europe Limited PanAmSat Satellite Galaxy 10R, Inc. PanAmSat Satellite Galaxy 11, Inc. PanAmSat Satellite Galaxy 12, Inc. PanAmSat Satellite Galaxy 13, Inc. PanAmSat Satellite Galaxy 14, Inc PanAmSat Satellite Galaxy 15, Inc. PanAmSat Satellite Galaxy 16, Inc. PanAmSat Satellite Galaxy 17, Inc. PanAmSat Satellite Galaxy 18, Inc.

-15 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 27 of 32

PanAmSat Satellite Galaxy 1R, Inc. PanAmSat Satellite Galaxy 3C, Inc. PanAmSat Satellite Galaxy 3R, Inc. PanAmSat Satellite Galaxy 4R, Inc. PanAmSat Satellite Galaxy 5, Inc. PanAmSat Satellite Galaxy 9, Inc. PanAmSat Satellite HGS 3, Inc. PanAmSat Satellite HGS 5, Inc. PanAmSat Satellite Leasat F5, Inc. PanAmSat Satellite PAS 10, Inc. PanAmSat Satellite PAS 1R, Inc. PanAmSat Satellite PAS 2, Inc. PanAmSat Satellite PAS 3, Inc. PanAmSat Satellite PAS 4, Inc. PanAmSat Satellite PAS 5, Inc. PanAmSat Satellite PAS 6B, Inc PanAmSat Satellite PAS 7, Inc. PanAmSat Satellite PAS 8, Inc. PanAmSat Satellite PAS 9, Inc. PanAmSat Satellite SBS 6, Inc. PanAmSat Services, Inc. Panasonic Avionics Corporation Park Avenue Institutional Advisers PartnerRe Ireland Insurance PAS 10 Holding Company, Inc. PAS 1R Holding Company, Inc. PAS 5 Holding Company, Inc. PAS 7 Holding Company, Inc. PAS 8 Holding Company, Inc. PAS 9 Holding Company, Inc. PAS International Employment, Inc. PAS International LLC Patricia Ewing Paul Keglevic Paul, Weiss, Rifkind, Wharton & Garrison Peggy T. Flinchum Pension Benefit Guaranty Corporation Pentwater Capital Management, L.P. PGIM, Inc. Phillip S. Morales Phoenix Investment Adviser, LLC

- 16 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 28 of 32

Pierce PIMCO PineBridge Investments, LLC PJT Partners LP PlanSource Benefits Administration Inc PointState Capital, L.P. PPM America, Inc. Primus Telecommunications UK Ltd. Principal Global Investors, LLC Providence Equity Partners LLC Province, Inc. Prudential Investment Management Inc Pryor Cashman LLP PT Indosat Putnam Advisory Company LLC Putnam Investment Management, LLC Putnam Investments Quinn Emanuel Urquhart & Sullivan LLP Quyn Payroll Services Pty Ltd Radio Television Guatemala, S.A. - Canal 3 Rand Construction Corporation Raymond Svider RBC Capital Markets, LLC RBC Dominion Securities, Inc. Recall Ledger Desenvolvimento Recette Centrale Redwood Capital Management, LLC Republic Services Trash Robert Callahan Ropes & Gray LLP Royal Bank of Canada Royal London Asset Management, Ltd RP Investment Advisors, L.P. SAF - Senegal Branch Safran Data Systems SAS Samer Halawi Sandown Travel (Pty) Ltd Sanlam Ltd Sansa Space Operations Satec SRL Saudi Net Link Company Ltd

-17 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 29 of 32

Saudi Telecom Company Schneider Electric IT USA Inc Schroder Investment Management North America, Inc. Scor UK Company Ltd Scotia Capital, Inc. SEB Investment Management AB Secova Inc SEI Private Trust Company Seix Investment Advisors LLC Sentech Ltd Sentinel Dome Partners, LLC Serafina S.A. Service and Equipment Corporation SES Americom, Inc. Seward & Kissel LLP SG Americas Securities, LLC Shannon F. Pecoraro Shenkman Capital Management, Inc. Signature Bank Silverback Asset Management, LLC Skadden, Arps, Slate, Meagher & Flom LLP Sky Brasil Servicos Ltda. SKY Harbor Capital Management, LLC Sky Perfect JSAT Corporation Slate Path Capital, L.P. Snowcat Capital Management, L.P. Societe Generale SoftBank Corp Solus Alternative Asset Management, L.P. Sompo Sonic Telecom Limited-UK Soros Fund Management, LLC Sound Point Capital Management LP Southern Satellite Corp. Southern Satellite Licensee Corporation Southern Satellite Licensee LLC Southern Satellite LLC Southern Satellite LLC - Argentina Branch Southern Satellite LLC - Peru Branch Space Communication Ltd Space Logistics LLC

- 18 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 30 of 32

Space Systems/Loral LLC Spaceflight Industries Inc. Speedcast Communications, Inc. SpeedCast Limited Spotts Fain PC Spring Creek Investment Management SSC Space US Inc ST Engineering iDirect ST Engineering iDirect (Europe) CY NV Standard & Poor's Starr Aviation - Hallmark Starr Indemnity & Liability Company State of NJ Department of Treasury State Street Global Advisors (SSGA) Stephen Spengler Stone Harbor Investment Partners, L.P. SunTrust Bank Swiss Re Symphony Asset Management, LLC Syrian Telecommunications Establishment T. Rowe Price Associates, Inc. T. Rowe Price Services, Inc. TBK Bank, SSB TCW Asset Management Company TCW Investment Management Company Tele2 Sverige AB Telecom Italia Teledyne Paradise Datacom Telefonica de Argentina S.A. Telefonica, S.A. Teleglobe International Ltd. (UK) Telehouse International Corporation of Europe Limited (Telehouse) Telenor Telenor Satellite Broadcasting AS Telesat Canada Telesat International Ltd Telespazio S.P.A. Telstra Incorporated Tesoreria de la Federacion Thales Alenia Space France SES

-19 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 31 of 32

The Boeing Company The Guardian Life Insurance Company of America The MultiChoice Group The Vanguard Group, Inc. The Walt Disney Company Theresa E. McPherson Third Point, LLC Thomas Ferguson Thornburg Investment Management Thrivent Asset Management, LLC Thrivent Financial TIG Advisors, LLC Tim S.A. Tokio Marine Group Tokio Marine Kiln Towers Watson Delaware Inc Triaton GmbH Global Comm. Services -D Troutman Sanders LLP Tryco International, Inc. - Guinea Bisseau Turner Broadcasting System, Inc. Tysons Corner Office I LLC U.S. Customs and Border Protection U.S. Department of Defense UBS Asset Management (Americas) Inc. UBS Financial Services, Inc. (Investment Advisor) UBS Loan Finance UBS Securities, LLC United Healthcare Insurance Company United Nations United States Treasury Universal Service Administrative Company Universal-Investment-Gesellschaft mbH University of Chile US Bank National Association USAA Capital Corporation USHI, LLC Varde Partners Verizon Verizon Business Services Victory Capital Management, Inc. Virtus Group LP

- 20 -

Case 20-32299-KLP Doc 2121 Filed 04/27/21 Entered 04/27/21 17:11:48 Desc Main Document Page 32 of 32

Visionary Investment Co Ltd Voya Investment Management, LLC Wachtell, Lipton, Rozen & Katz Washington County Treasurers Office Waste Management Waterfall Asset Management, LLC Watkins Syndicate Wellington Management Company, LLP Wells Capital Management, Inc. Wells Fargo Bank, NA Wells Fargo Securities, LLC Western Asset Management Company Whitebox Advisors, LLC Wiley Rein LLP Williams Communication Group Ltd. -G Willkie Farr & Gallagher LLP Wilmington Savings Fun Society, FSB Wilmington Trust FSB Wilmington Trust, NA Wisconsin Department of Revenue World Wide Technology Inc WPCom de RL de CV (Mexico) Xavier Moine XipLink Inc XL Catlin London XL Specialty Insurance York Capital Management LP Zayo Group LLC Zeus Merger One Limited Zeus Merger Two Limited Zeus Special Subsidiary Limited (Finance Co) Zurich American Insurance Company

-21 -