1 United States Bankruptcy Court Southern District of Florida West Palm Beach Division Liquidating Trustee's Amended Applicatio

Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 1 of 20

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA WEST PALM BEACH DIVISION www.flsb.uscourts.gov

In re: Chapter 11

PALM BEACH FINANCE PARTNERS, L.P., Case No.: 09-36379-PGH PAL BEACH FINANCE II, L.P., Case No.: 09-36396-PGH (Jointly Administered) Debtors. /

LIQUIDATING TRUSTEE'S AMENDED1 APPLICATION TO EMPLOY LYNN E. TURNER AND LITINOMICS, INC., NUNC PRO TUNC TO DECEMBER 18, 2013

Barry E. Mukamal, in his capacity as liquidating trustee (the “Liquidating Trustee”) for

the Palm Beach Finance Partners Liquidating Trust (“PBF”) and Palm Beach Finance II

Liquidating Trust (“PBF II”), by and through undersigned counsel and pursuant to 11 U.S.C. §

327(a) and Fed. R. Bank. P. 2014(a), respectfully requests an that this Court enter an Order, nunc

pro tunc to December 18, 2013, authorizing the employment of Lynn E. Turner (“Mr. Turner”)

and the firm of LitiNomics, Inc., (“LitiNomics”; and together with Mr. Turner, the “Applicant”).

In support, the Liquidating Trustee states as follows:

1. On November 30, 2009, the Debtors filed voluntary petitions under Chapter 11 of

the United States Bankruptcy Code [ECF No. 1]. By subsequent Order of this Court, the cases

are jointly administered.

2. On January 28, 2010, the Court entered the Agreed Order Directing Appointment

of Chapter 11 Trustee and Denying United States Trustee's Motion to Convert Cases to Cases

under Chapter 7 [ECF No. 100].

1 The Application is amended to include additional provisions relating to the payment structure of compensation for professional services and reimbursement of expenses. 1 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01370695.DOC.}

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3. On January 29, 2010, the United States Trustee appointed the Liquidating Trustee

as Chapter 11 Trustee in both of the Debtors’ estates [ECF No. 107].

4. On October 19, 2010, the Court confirmed the Second Amended Joint Plan of

Liquidation of Barry Mukamal, as Chapter 11 Trustee of Palm Beach Finance Partners, LP and

Palm Beach Finance II, LP, and Geoffrey Varga, as Joint Official Liquidator of Palm Beach

Offshore, Ltd., and Palm Beach Offshore II, Ltd. [ECF No. 245] (the “Plan”).

5. The Liquidating Trustee is the Liquidating Trustee by virtue of this Court’s Order

Confirming Second Amended Joint Plan of Liquidation dated October 21, 2010 [ECF No. 444].

6. Article 7.1.11 of the Plan states, among other things, that professionals retained shall: (i) be entitled to monthly interim compensation for fees and expenses incurred and; (ii) professionals shall, no less frequently than once every four (4) months, submit applications to the

Bankruptcy Court for final approval of same.

7. Article 1.76 of the Plan, entitled “Pro Rata Allocation Formula”, provides for a pro rata allocation formula supporting an 18%/82% allocation between the PBF and PBF II estates, respectively, based upon the total assets of each entity. The Trustee believes that this formula is the proper methodology to allocate certain fees and expenses between the two estates.

8. The Liquidating Trustee desires to employ the Applicant as an expert for the purposes of providing independent, objective analyses related to financial, accounting and auditing issues, consultation to the Liquidating Trustee regarding Mukamal v. General Electric

Capital Corp., Adv. No. 12-1979, and other services as the Liquidating Trustee may reasonably request on related issues.

2 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01370695.DOC.}

Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 3 of 20

9. Mr. Turner is a Managing Director within the LitiNomics forensic accounting

practice and his hourly rate for this engagement will be $750.00. The hourly rates for

LitiNomics’ staff, if utilized by Mr. Turner, range from $75.00 to $550.00.

10. The Applicant will apply for compensation for professional services rendered and

reimbursement of expenses incurred in compliance with the applicable provisions of the

Bankruptcy Code, the Bankruptcy Rules, the Local Rules, guidelines established by the Office of

the United States Trustee for the Southern District of Florida, the Plan and related documents,

including the Liquidating Trust Agreements, and any other applicable procedures and orders of

the Court.

11. The Liquidating Trustee believes that the Applicant is qualified to be retained by

the Liquidating Trustee based on his professional expertise in financial reporting and auditing. In

support, Mr. Turner’s curriculum vitae is attached as Exhibit 1.

12. To the best of the Liquidating Trustee’s knowledge, the Applicant does not (i)

have any connection with the Debtors or the Debtors’ estates; or (ii) represent any interest

adverse to the Liquidating Trustee, the Debtors or the Debtors’ estates.

13. Attached as Exhibit 2 is Mr. Turner’s fully executed and notarized affidavit

demonstrating that he is disinterested as required by 11 U.S.C. § 327(a) and a verified statement as required under Fed. R. Bank. P. 2014.

14. The Liquidating Trustee believes that the employment of the Applicant is in the best interests of the Debtors’ estates and their creditors.

WHEREFORE, the Liquidating Trustee respectfully requests the Court enter an Order

(similar in form to Exhibit 3) (i) authorizing the retention of the Applicant, nunc pro tunc to

3 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01370695.DOC.}

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December 18, 2013 upon the terms and conditions set forth above; and (ii) for all other relief this

Court deems just and proper.

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that, on December 19, 2013, a true and correct copy of the foregoing was served via the Court’s Notice of Electronic Filing upon all Registered Users on the list attached as Exhibit 4 and was mailed via U.S. Regular Mail to all parties on the list attached as Exhibit 5.

Dated: December 19, 2013.

s/ Solomon B. Genet Solomon B. Genet, Esquire Florida Bar No. 617911 [email protected] MELAND RUSSIN & BUDWICK, P.A. 3200 Southeast Financial Center 200 South Biscayne Boulevard Miami, Florida 33131 Telephone: (305) 358-6363 Telecopy: (305) 358-1221

Attorneys for the Liquidating Trustee

4 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01370695.DOC.}

Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 5 of 20

Lynn E. Turner Managing Director

444 South Flower Street, Suite 2140 Los Angeles, CA 90071 main: 213.222.0870 fax : 888.222.6001 [email protected]

Lynn E. Turner is a Managing Director within the LitiNomics forensic accounting practice. With more than 35 years of business, regulatory, and academic experience, he is a noted expert on financial reporting and auditing requirements. At LitiNomics, Mr. Turner focuses on complex investigations regarding financial reporting and misappropriation of assets, as well as various aspects of corporate governance, securities litigation, accountant liability, and technical accounting matters.

Mr. Turner possesses a unique perspective and broad range of expertise gained from filling a variety of roles during his professional career, including:

x Chief Accountant of the Securities and Exchange Commission (SEC) x Partner with Coopers & Lybrand, a major international accounting and auditing firm and predecessor to PricewaterhouseCoopers x Member of Boards of Directors and Audit Committees of public companies x Trustee of both a mutual fund and a public pension fund x Chief Financial Officer (CFO) and an executive in industry x Managing Director of a proxy and financial research firm x Professor of accounting x Appointed to the Treasury Committee on the Auditing Profession by Treasury Secretary Paulson in 2007.

Mr. Turner served as the Chief Accountant of the SEC from July 1998 to August 2001. As Chief Accountant, he was the principal advisor to the SEC Chairman and Commission on auditing, financial reporting, disclosures, and related corporate governance matters for publicly traded companies. Mr. Turner worked regularly with Congress, federal and state government agencies, international regulators, industry representatives, and the accounting profession to develop and implement rules and regulations.

During Mr. Turner’s tenure as Chief Accountant of the SEC:

x The Blue Ribbon Panel on the Effectiveness of Audit Committees was instituted and he oversaw the development of the resulting SEC rules, including for the first time ever, a report of audit committees to investors. x SEC required vast majority of public companies to have their quarterly financial statements reviewed by an independent auditor prior to filing with the SEC. x He instituted and oversaw the O’Malley Panel on Audit Effectiveness and development of new auditing standards. x Initiated the first monetary fine of an independent auditing firm for a lack of independence.

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x Negotiated with three international auditing firms regarding the spinoff of their consulting practices. x SEC initiated the first complete rewrite of the auditor independence rules in 60 years. x SEC required companies, for the first time, to disclose the amounts paid for audit and non- audit fees. x Negotiated the creation of the new International Accounting Standards Board. x SEC issued the first concept release regarding establishment of international accounting standards. x The Staff of the SEC issued Staff Accounting Bulletin No. 99: Materiality. x The Staff of the SEC issued Staff Accounting Bulletin No. 101: Revenue Recognition.

Partner with the accounting and auditing firm now named PricewaterhouseCoopers:

x Served as one of the firm’s national SEC review partners. x National Practice Leader responsible for overseeing Coopers & Lybrand’s U.S. High Technology Audit Practice. x Remained with the firm from 1976 to 1996 except for a two-year appointment to a Fellowship with the SEC from 1989 to 1991.

Board of Director Member and Trustee:

x Served on the Board of Directors of a Fortune 200 company, a small cap public company, and a mutual fund. x Chaired the audit committees for these organizations. x Currently serves as a trustee, member of the investment committee, and member of the audit committees of a $40 billion investment fund. x Named to the Directorship 100, a list of influential people involved in corporate governance.

Chief Financial Officer and Vice President of Symbios, Inc., an international semiconductor and storage manufacturer from June of 1996 to June of 1998:

x Responsible for the company’s financial and management reporting, risk management, and budgeting processes. x Oversaw implementation of new financial and management systems. x Restructured and improved Symbios’ internal controls. x Worked closely with the Chief Executive Officer and the Board of Directors in the development and implementation of the company’s business strategy.

Managing Director of Research and Vice President of Glass Lewis:

x Glass Lewis is an internationally recognized proxy research firm that evaluates the governance, corporate integrity and financial transparency of public companies for institutional investors that manage trillions of dollars in assets. x Oversaw the proxy and financial research, including development of proxy voting guidelines. x Joined Glass Lewis in 2003 during the venture funded startup phase and departed when the company was sold in 2007.

Professor of Accounting and Director of The Center for Quality Financial Reporting in the College of Business at Colorado State University (CSU) from 2001 to 2003.

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Additional Noteworthy Professional Achievements

x Co-led the investigation into fraud at the City of San Diego Pension Plan. The report of the investigation led to civil charges being filed by the SEC and numerous reforms being instituted by the City.

x Twice served on independent advisory panels established by the International Monetary Fund (IMF) to make recommendations for safeguards and internal controls the IMF should establish for its international lending programs.

x Actively involved in the legislative process leading up to passage of the Sarbanes-Oxley Act.

x Testified before the U.S. House of Representatives and U.S Senate on numerous occasions regarding investor protection and related topics.

x Served on the Standards Advisory Group and Investors Advisory Group of the Public Company Accounting Oversight Board (PCAOB).

x Member of Financial Accounting Standards Board (FASB) Investor Technical Advisory Committee and SEC Observer to the FASB Emerging Issues Task Force and Financial Accounting Standards Advisory Council.

x Served on an American Institute of Certified Public Accountants (AICPA) Committee that developed accounting standards for software costs.

x Received honorary doctorates in Business Administration from Central Michigan University and Grand Valley State University.

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MEMBERSHIPS & AFFILIATIONS

x Standards Advisory Group of the Public Companies Accounting Oversight Board (PCAOB) x Investors Advisory Group of the PCAOB x Colorado Public Employees Retirement Association (COPERA) Board and Audit Committee x Colorado Society of Certified Public Accountants (CSCPA) x American Institute of Certified Public Accountants (AICPA)

AWARDS

x Honorary Doctorates in Business Administration, Central Michigan University and Grand Valley State University x Two time recipient of the SEC Chairman’s Award for Excellence x Top 100 Accountants in the US x Directorship 100 x National award for Business Information (Accountant) Professional of the Year, Beta Alpha Psi American Accounting Association Exemplar award x Max Block Distinguished Article Award, New York Society of CPAs x Colorado State University College of Business Alumni of the Year

TESTIMONY

Mr. Turner has been designated and has served as an expert on financial reporting and accounting issues in Federal Court, State Court, and before Congress. He has provided deposition and trial testimony and has testified before Congress on numerous occasions.

SPEAKING ENGAGEMENTS

Mr. Turner is a frequent speaker at national and regional conferences, and he has appeared on National Public Radio and all the major television networks including NBC, ABC, CBS, Fox, CNN, CNBC, CNNfn, Bloomberg TV, and MSNBC.

EDUCATION

x MA, Accounting, University of Nebraska x BA, Business Administration, Concentration in Accounting, Colorado State University

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EXHIBIT 2 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 10 of 20 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 11 of 20

EXHIBIT 3 “PROPOSED ORDER”

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA WEST PALM BEACH DIVISION www.flsb.uscourts.gov

In re: Chapter 11

PALM BEACH FINANCE PARTNERS, L.P., Case No.: 09-36379-PGH PAL BEACH FINANCE II, L.P., Case No.: 09-36396-PGH (Jointly Administered) Debtors. /

ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF LYNN TURNER AND LITINOMICS, INC., AS EXPERTS

THIS CAUSE came before the Court on ______at ______. upon the

Liquidating Trustee’s Application for Employment of Lynn Turner (“Mr. Turner”) and

LitiNomics, Inc. (“LitiNomics”) [ECF No. _____] (the “Application”). Upon the representations that Mr. Turner and LitiNomics are duly qualified, that Mr. Turner and

LitiNomics hold no interest adverse to the estate in the matters upon which they are engaged,

1 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 12 of 20

that LitiNomics and Mr. Turner are disinterested persons as required by 11 U.S.C. § 327(a), that

Mr. Turner and LitiNomics have disclosed any connections with parties set forth in F.R.B.P.

Rule 2014, and that their employment is necessary and would be in the best interest of the estate, it is

ORDERED as follows:

1. The Motion is GRANTED, nunc pro tunc to December 18, 2013.

2. The Liquidating Trustee is authorized to retain Mr. Turner and LitiNomics as experts pursuant to 11 U.S.C. §§ 327, 330 and 331, and the terms set forth in the Application.

### Submitted By: Solomon B. Genet, Esquire Florida Bar No. 617911 [email protected] MELAND RUSSIN & BUDWICK, P.A. Counsel for Liquidating Trustee 3200 Southeast Financial Center 200 South Biscayne Boulevard Miami, Florida 33131 Telephone: (305) 358-6363 Telefax: (305) 358-1221

Copies Furnished To: Solomon B. Genet, Esquire, is directed to serve copies of this Order on all parties in interest and to file a Certificate of Service.

2 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 13 of 20

Exhibit 4 Mailing Information for Case 09-36379-PGH

Electronic Mail Notice List

The following is the list of parties who are currently on the list to receive email notice/service for this case.

LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01368970.DOC.}

Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 14 of 20

LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01368970.DOC.}

Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 15 of 20

LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363 {Firm Clients/4189/4189-1/01368970.DOC.}

Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 16 of 20

Palm Beach Diversified Income, LLP West Capital Management Albert Liguori by and through David Harrold, its officer 1818 Market St, #3323 16590 Crownsbury Way, #201 712 NE 71st Street Boca Raton, FL 33487 Philadelphia, PA 19103 Ft. Myers, FL 33908

Amy Davenport Robert Davenport Robert Davenport, Jr. PO Box 3511 3 Greenwich Dr 104 S. Pecos Street Midland, TX 79702 Midland, TX 79705 Midland, TX 79701

ARIS Multi-Strategy Fund, LP ARIS Capital Management Armadillo Fund Aris Capital Management 645 Fifth Avenue, Suite 903 40 Random Farms Cir 645 Fifth Avenue, Suite 903 New York, NY 10022 Chappaqua, NY 10514 New York, NY 10022

BTA Oil Producers Lynda Beal Nancy Beal 104 S Pecos St 104 S Pecos St 104 S Pecos St Midland, TX 79701 Midland, TX 79701 Midland, TX 79701

Spencer Beal Barry Beal Keleen Beal 104 S Pecos St 104 S Pecos St 104 S Pecos St Midland, TX 79701 Midland, TX 79701 Midland, TX 79701

BayRoc Associates Kelly Beal JamiScott LLC c/o JamiScott 104 S Pecos St 15 W 53rd St #24-B 15 W 53rd St. #24-B Midland, TX 79701 New York, NY 10019 New York, NY 10019

Leslie Schneider Scott Schneider Leonard & Lillian Schneider c/o JamiScott c/o JamiScott c/o JamiScott LLC 15 W 53rd St., #24-B 15 W 53rd St, #24-B 15 West 53rd St #24-B New York, NY 10019 New York, NY 10019 New York NY 10019

Blackpool Absolute Return Fund, LLC Blackpool Partners, LP c/o John E. Page, Esquire Beacon Partners, Ltd 701 Harger Rd, #190 Shraiberg Ferrara & Landau, PA 3030 McKinney Ave, #305 Oak Brook, IL 60523 2385 NW Executive Ctr Dr #300 Dallas, TX 75204 Boca Raton, FL 33431

Attn: Andrew N. Friedman, Esq. Centermark Asset Management Claude Lestage Cohen Milstein Sellers & Toll, PLLC 21320 Baltic Dr 4893 N Kay 1100 New York Avenue, N.W. Cornelius, NC 28031 Palm Beach Gardens, FL 33418 Suite 500, West Tower Washington, D.C. 20005

MIO Partners Inc McKinsey Master Retirement Trust Special Situations Investment Fund, L.P. c/o c/o Robin E. Keller, Esq. c/o Robin Keller, Esq. Robin Keller, Esq. Hogan Lovells US LLP Hogan Lovells US LLP Hogan Lovells US LLP 875 Third Avenue 875 Third Avenue 875 Third Avenue New York, NY 10022 New York, NY 10022 New York, NY 10022 EXHIBIT 5 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 17 of 20

Douglas A. Kelley, Chapter 11 Trustee Deer Island, LP Dennis Dobrinich Attn: James A. Rubenstein, Esq. 4 Nason Hill Lane 3860 Dogwood Ave 4800 Wells Fargo Center Sherborn, MA 01770 Palm Beach Gardens, FL 33410 90 South Seventh Street Minneapolis, MN 55402

Douglas A. Kelley, Chapter 11 Trustee Father's Heart Family Foundation Inc. Frank Carruth Attn: Terrence J. Fleming, Esq. 8292 Nashua Dr 5407 S Flagler Dr 4200 IDS Center 80 South Eighth Street Palm Beach Garden, FL 33418 West Palm Beach, FL 33405 Minneapolis, MN 55402

Freestone Entities Fulbright & Jaworski Geoffrey Varga and Neil Morris c/o Mr. Justin Young 2100 IDS Center Joint Liquidators of Palm Beach Offshore/ c/o Mark W. Eckard, Esq. 1918 Eighth Avenue, Suite 3400 80 South Eighth Street 1201 N. Market Street, Suite 1500 Seattle, WA 98101 Minneapolis, MN 55402-2112 Wilmington, DE 19801

Edward J. Estrada, Esquire Golden Gate VP Absolute Return Fund, LP Christopher A. Lynch, Esquire George & Nancy Slain c/o Michael J. Cordone, Esq. Reed Smith LLP 59-1089 Maluhi Pl Stradley Ronon Stevens & Young, LLP 599 Lexington Avenue, 22nd Floor Kamuela, HI 96743 2600 One Commerce Square New York, NY 10022 Philadelphia, PA 19103 Guy M. Hohmann, Esq. and Golden Sun Multi-Manager Fund, LP Attn: Mitchell Herr Mesrrs. Taube, Weiss and Taylor Golden Sun Capital Management Holland & Knight, LLP Hohmann, Taube & Summers, L.L.P Attn: Solomon Halpern 100 Congress Ave, 18th Floor 701 Brickell Ave, Suite 3000 885 Arapahoe Avenue Austin, TX 78701 Miami, FL 33131 Boulder, CO 80302

Janette Bancroft Janet Bonebrake James Corydon 9052 SW 103 Ave 13956 San Pablo Ave., Apt. 336 6650 N Tower Circle Dr Ocala, FL 34481 San Pablo, CA 94806-5304 Lincolnwood, IL 60712

John Daniel Judith Goldsmith K&K Capital Management, Inc. 225 Wellington Ln 3 Water Ln 3545 Lake St, #201 Cape Girardeau, MO 63701 Manhasset, NY 11030 Wilmette, IL 60091

Kenneth A. Ralston Kaufman Rossin & Co. c/o John E. Page, Esquire LAB Investments Fund, LP 2699 S Bayshore Dr Shraiberg Ferrara & Landau, PA 1875 S Grant St, #600 Miami, FL 33133 2385 NW Executive Ctr Dr #300 San Mateo, CA 94402 Boca Raton, FL 33431

Laulima Partners, LP c/o Smithfield Trust Co. M. Lee Toothman MB Investments, LLC Attn:Robert Kopf Jr. 216 Barbados Dr 180 N Wacker Drive, Lower 1 20 Stanwix St, #650 Jupiter, FL 33458 Chicago, IL 60606 Pittsburgh, PA 15222

Marder Investment Advisors Corp. Mark Prevost Martin Casdagli 8033 Sunset Blvd, #830 2372 Hidden Ridge Ln 554 E Coronado Rd Los Angeles, CA 90046 Jasper, AL 35504 Santa Fe, NM 87505 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 18 of 20

Maxine Adler c/o US Trust/Bank of America Nancy Dobrinich Nancy Hollingsworth and Patrici 3860 Dogwood Ave 7107 Arrowood Rd 150 E. Palmetto Park Road, Suite 200 Palm Beach Gardens, FL 33410 Bethesda, MD 20187 Boca Raton, FL 33432

Palm Beach Finance Holdings, Inc. NetWide Capital LLC Pemco Partners, LP c/o Lindquist & Vennum, PLLP P.O. Box 957 8 Lyman St, #204 80 South Eighth Street, Ste 4200 Boulder, CO 80306 Westborough, MA 01581 Minneapolis, MN 55402

Petters Company, Inc. Quantum Family Office Group, LLC Raymond Feldman c/o Lindquist & Vennum, PLLP 1500 San Remo Avenue, Suite 210 4644 Balboa Ave 80 South Eighth Street, Ste 4200 Coral Gables, FL 33146 Encino, CA 91316 Minneapolis, MN 55402

Raymond G. Feldman Family Ventures, LP c/o John E. Page, Esquire Randall Linkous Ron Priestley Shraiberg Ferrara & Landau, PA 1174 SW 27 Ave 5565 N Espina Rd 2385 NW Executive Ctr Dr #300 Boynton Beach, FL 33426 Tuscon, AZ 85718 Boca Raton, FL 33431

Ronald R. Peterson Ronald R. Peterson SALI Fund Services, LLC Jenner & Block LLP c/o Lazar P. Raynal, Esquire McDermott Will & Emery 6836 Austin Center Street, Suite 320 353 North Clark St. 227 West Monroe Street Austin, TX 78731 Chicago, IL 60654 Chicago, Illinois 60606-5096 SSR Capital Partners, LP SSR Capital Management LLC Sage Capital Resources Sandra Linkous Strategic Stable Return Fund (ID), LP 3006 Julia St W, Unit A 1174 SW 27 Ave Strategic Stable Return Fund II, LP 4514 Cole Ave, #810 Tampa, FL 33629 Boynton Beach, FL 33426 Dallas, TX 75205

Sims Moss Kline & Davis, LLP Spring Investor Services Inc. Select Access Management Three Ravinia Drive Red Bird Farm 15 Valley Dr Suite 1700 4 Nason Hill Lane Greenwich, CT 06831 Atlanta, GA 30346 Sherborn, MA 01770

Sterling Management Inc. Steven Bakaysa Table Mountain Capital, LLC 160 White Oaks Ln 2251 Wigwam Pkwy, Apt. 1026 850 Quince Ave Vadnais Heights, MN 55127 Henderson, NV 89074 Boulder, CO 80304

Tradex Global Master Fund Ted Goldsmith Tradex Global Advisors c/o Andrew N. Friedman, Esquire 3 Water Ln 35 Mason St, 4th Fl 1100 New York Avenue, N.W. Manhasset, NY 11030 Greenwich, CT 06830 Suite 500, West Tower Washington, DC 20005

VAS Partners, LLC Umbach Financial Group, LLC Vincent Allegra Attn: Vincent P Allegra 525 South Flagler Drive, #100 449 S Evergreen St 4401 W Roosevelt Rd West Palm Beach, FL 33401 Bensenville, IL 60106 Hillside, IL 60162 Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 19 of 20

Joel Barnett Wilbur Hobgood Ocean Gate Capital Management, LP Barnett Capital Ltd. 2189 Radnor Ct 5 Sewall Street 450 Skokie Blvd., # 604 North Palm Beach, FL 33408 Marblehead, MA 01945 Northbrook, IL 60062

Investment Law Group of Gillett, Pete L DeMahy, Esquire Santa Barbara Investment Capital Mottern & Walker, LLP DeMahy Labrador et al. 2220 Santiago Rd 1230 Peachtree Street, N.E., Suite 2445 150 Alhambra Circle Santa Barbara, CA 93103 Atlanta, Georgia 30309 Coral Gables, FL 33134 Attn: Bob Mottern / Sky Bell

Debevoise & Plimpton LLP Bruce Prevost Attn: Edwin G. Schallert, Esquire David Harrold 8292 Nashua Dr 712 NE 71st Street 919 Third Avenue Palm Beach Gardens, FL 33418 Boca Raton, FL 33487 New York, NY 10022

U.S. Bank National Association Lewis B. Freeman & Partners, Inc. Lionheart Insurance Fund Series Interests of c/o Richard G. Wilson, Esquire c/o Kenneth A. Welt, Receiver the SALI Multi-Fund Series Fund, LP Maslon Edeman Borman & Brand, LLP 6836 Austin Center Blvd. Ste 320 1776 North Pine Island Road, Suite 102 90 S. 7th Street, Suite 3300 Austin, TX 78731 Plantation, FL 33322 Minneapolis, MN 55402-4140

Sarah Stroebel, Snr Corp Counsel Robin J. Rubens, Esquire Genesis Capital LLC U.S. Bank National Association Levine Kellogg Lehman, et al., Attention: Mike Dubinsky 201 South Biscayne Blvd. 800 Nicollet Mall nd 7191 Wagner Way NW, Suite 302 22 Floor, Miami Center Minneapolis, MN 55402-4140 Gig Harbor, WA 98335 Miami, FL 33131

Prateek Mehrotra, CFA, CAIA Ron Robertson, President Globefin US Advisors, LLC Sumnicht & Associates Strategic Capital Group Attn: Andrew Hoffman W6240 Communication Ct, #1 7191 Wagner Way NW, Suite 302 980 6th Avenue, 4th Floor Appleton, WI 54914-8549 Gig Harbor, WA 98335 New York, NY 10018

Andrew P. O’Brien, Esquire Internal Revenue Service U.S. Securities and Exchange Commission Sean O’D. Bosack PO Box 7346 Chicago Regional Office 780 N. Water Street Philadelphia, PA 19101-7346 175 West Jackson Blvd., Suite 900 Milwaukee, WI 53202 Chicago, IL 60604

Daniel N. Rosen, Esquire John L. Kirtley Matia L. Kreiter Parker Rose, LLC 780 N Water Street 780 N Water Street 888 Colwell Building Milwaukee, WI 53202 Milwaukee, WI 53202 123 North Third Street Minneapolis, MN 55401

Palm Beach Offshore II, Ltd. Palm Beach Offshore Ltd. Kenneth A. Welt Admiral Financial Center, 5th Floor Anchorage Centre, 2nd Floor 1776 North Pine Island Road, Suite 102 90 Fort Street, PO Box 32021 PO Box 32021 SMB Grand Cayman KY-1208 Plantation, FL 33322 Grand Cayman, Cayman Islands Cayman Islands

Scotia Capital Citco Global Securities Services Lane E. Roesch The Bank of Nova Scotia 2600 Airport Business Park White & Case, LLP Global Alternative Asset Group Kinsale Road 200 S. Biscayne Blvd., Suite 4900 40 King Street W, 68th Fl Co.Cork Miami, FL 33131 Toronto Ontario M5W 2X6 Ireland Case 09-36379-PGH Doc 2053 Filed 12/19/13 Page 20 of 20

Michael R. Band, Esquire Monica Hanlet Frank Vennes Band Law Firm PO Box 321255 2440 N. Courtenay Pkwy. 169 East Flagler Street, Suite 1200 Palm Coast, FL 32135-1255 Miami, FL 33131 Merritt Island, FL 32953

Deutsche Bank (Cayman) Ltd c/o Deutsche International Trust HSBC SECURITIES (USA) INC Carlton Beal Family Trust Corporation Mauritius Limited 452 Fifth Avenue - T3 104 S Pecos Street Level 5 Altima Building, New York, NY 10018 Midland, TX 79701 56 Ebene Cybercity Mauritius

Beal Family trust FBO Kelly Beal The Beal Trust U/A Beal GST Exemption Trust 104 S Pecos Street 104 S Pecos Street 104 S Pecos Street Midland, TX 79701 Midland, TX 79701 Midland, TX 79701

Thomas J. Ginley Life Ins. Trust Scall, LLC Carlton Beal Family Trust Dated 1-22-97 c/o Edward Toptani, Esq. 104 S Pecos Street 6650 N Tower Circle Drive 127 East 59th Street Midland, TX 79701 Lincolnwood, IL 60712 New York, NY 10022

U.S. Trust and Patricia Scwab James L. Volling, Esquire Dana L. Choi, Esquire Successor Trustees, TUA Maxine B Adler 2200 Wells Fargo Center Holland & Knight LLP POB 842056 90 South Seventh Street 701 Brickell Avenue, Suite 3000 Dallas, TX 75284 Minneapolis, MN 55402-3901 Miami, FL 33131

Hillcrest Properties Scott M. Grossman c/o Stephen Willia David S. Foster, Esq. Greenberg Traurig, P.A. Latham & Watkins LLP 401 East Las Olas Blvd., Suite 2000 59 Damonte Ranch Pkwy, #B-360 233 South Wacker Drive Fort Lauderdale, FL 33301 Reno, NV 89521 Chicago, IL 60606

Bradley M. Saxton, Esq. John Bergman, James A. Lodoen, Esq. c/o Erika L. Morabito, Esq. Ryan E. Davis, Esq. Lindquist & Vennum PLLP FOLEY & LARDNER LLP Winderweedle Haines et al. 4200 IDS Center 3000 K Street, N.W., Suite 600 390 N. Orange Avenue, Ste. 1500 80 S. 8th Street Washington, D.C. 20007 Orlando, Florida 32802 Minneapolis, MN 55402

Agile Sky Alliance Fund, LP Zimmer Lucas Capital LLC Paul J McMahon, Esq. Cathy Ta, Esq. th Best Best & Krieger 7 West 54 Street Paul Joseph McMahon, P.A. 3750 University Avenue New York, NY 10019 The Wiseheart Building Riverside, CA 92502-10208 2840 SW 3 Ave Miami, FL 33129

James F. Bendernagel, Jr., Esq. Alton Opitz George Novogroder Sidley Austin LLP 1501 K Street, N.W. 144 Newhaven Lane 875 N. Michigan Avenue, # 3612 Washington, DC 2005 Butler, PA 16001 Chicago, IL 60611

Roger G. Schwartz, Esq. Sean M. Berkowitz, Esq. Latham & Watkins, LLP Latham & Watkins, LLP 885 Third Avenue 233 South Wacker Drive New York, NY 10022 Chicago, IL 60606