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Full title: Final Application for Compensation / Final Application of Cherry Bekaert LLP for Allowance of Compensation for Services Rendered as Tax Consultant to the Debtors for the period From May 17, 2020 to April 30, 2021 and the Post-Effective Date Period Filed by Cherry Bekaert LLP. Objections due by 7/19/2021. (Attachments: # 1 Exhibit A # 2 Notice) (Brown, Stuart) (Entered: 06/29/2021)

Document posted on Jun 28, 2021 in the bankruptcy, 7 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Pursuant to sections 330 and 331 of title 11 of the United States Code (the “Bankruptcy Code”), Rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), Rule 2016-2 of the Local Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of Delaware (the “Local Rules”) and the Administrative Order Establishing Procedures for Interim Compensation and Reimbursement of Expenses or Professionals [D.I. 213] (the “Administrative Order”), Cherry Bekaert, LLP (“Cherry Bekaert”), as tax consultants to the above-captioned debtors and debtors in possession (the “Debtors”) hereby file this application (this “Final Application”) for the allowance of compensation for 2The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number, are: 9th Place Newberry, LLC (0359); 16th Street Pompano Beach, LLC (0278); CCC Spotting, LLC (0342); CCC Transportation, LLC (1058); Charlotte Avenue Auburndale, LLC (2179); Coastal Transport, Inc. (2918); Coastal Transport Logistics, LLC (7544); Comcar Industries, Inc. (8221); Comcar Logistics, LLC (2338); Comcar Properties, Brooksville, LLC (2210); CT Transportation, LLC (0997); CTL Distribution, Inc. (7383); CTL Distribution Logistics, LLC (7506); CTL Transportation, LLC (0782); CTTS Leasing, LLC (7466); Detsco Terminals, Inc. (9958); Driver Services, Inc. (3846); East Broadway Tampa, LLC (2233); East Columbus Drive Tampa, LLC (3995); Fleet Maintenance Services, LLC (1410); MCT Transportation, LLC (0939); Midwest Coast Logistics, LLC (7411); Midwest Coast Transport, Inc. (0045); New Kings Road Jacksonville, LLC (4797); Old Winter Haven Road Auburndale, LLC (4738); W. Airport Blvd.the retention of Cherry Bekaert on the terms and conditions set forth in the Retention Application and in two engagement letters signed by the Debtors on July 6, 2020 by and between the Debtors and Cherry Bekaert, relating to tax return consulting services (the “Tax Return Engagement Letter”) and payroll and sales and use tax consulting services (the “Payroll & Sales and Use Tax Engagement Letter,” and, together with the Tax Return Engagement Letter, the “Engagement Letters”), copies of which were attached to the In addition, to the extent Cherry Bekaert’s fees and expenses are subject to review under the factors enumerated in section 330 of the Bankruptcy Code, Cherry Bekaert respectfully submits that the amount requested is fair and reasonable given (a) the complexity of the cases, (b) the time expended, (c) the nature and extent of services rendered, (d) the value of such services and (e) the costs of comparable services rendered in a case outside the Bankruptcy Code.

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE ------------------------------------------------------------x: Chapter 11 In re: : : Case No. 20-11120 (LSS) COMCAR INDUSTRIES, INC., et al.,2 : : (Jointly Administered) Debtors. : : Hearing Date: TBD ------------------------------------------------------------x Objection Deadline: July 19, 2021 at 4:00 p.m. (EDT)FINAL APPLICATION OF CHERRY BEKAERT LLP FOR ALLOWANCE OF COMPENSATION FOR SERVICES RENDERED AS TAX CONSULTANT TO THE DEBTORS FOR THE PERIOD FROM MAY 17, 2020 THROUGH APRIL 30, 2021, AND THE POST-EFFECTIVE DATE PERIOD Pursuant to sections 330 and 331 of title 11 of the United States Code (the “Bankruptcy Code”), Rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), Rule 2016-2 of the Local Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of Delaware (the “Local Rules”) and the Administrative Order Establishing Procedures for Interim Compensation and Reimbursement of Expenses or Professionals [D.I. 213] (the “Administrative Order”), Cherry Bekaert, LLP (“Cherry Bekaert”), as tax consultants to the above-captioned debtors and debtors in possession (the “Debtors”) hereby file this application (this “Final Application”) for the allowance of compensation for 2 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number, are: 9th Place Newberry, LLC (0359); 16th Street Pompano Beach, LLC (0278); CCC Spotting, LLC (0342); CCC Transportation, LLC (1058); Charlotte Avenue Auburndale, LLC (2179); Coastal Transport, Inc. (2918); Coastal Transport Logistics, LLC (7544); Comcar Industries, Inc. (8221); Comcar Logistics, LLC (2338); Comcar Properties, Inc. (9545); Commercial Carrier Corporation (8582); Commercial Carrier Logistics, LLC (7544); Commercial Truck and Trailer Sales Inc. (0722); Cortez Blvd. Brooksville, LLC (2210); CT Transportation, LLC (0997); CTL Distribution, Inc. (7383); CTL Distribution Logistics, LLC (7506); CTL Transportation, LLC (0782); CTTS Leasing, LLC (7466); Detsco Terminals, Inc. (9958); Driver Services, Inc. (3846); East Broadway Tampa, LLC (2233); East Columbus Drive Tampa, LLC (3995); Fleet Maintenance Services, LLC (1410); MCT Transportation, LLC (0939); Midwest Coast Logistics, LLC (7411); Midwest Coast Transport, Inc. (0045); New Kings Road Jacksonville, LLC (4797); Old Winter Haven Road Auburndale, LLC (4738); W. Airport Blvd. Sanford, LLC (0462); Willis Shaw Logistics, LLC (7341); WSE Transportation, LLC (0866). The corporate headquarters and the mailing address for the Debtors listed above is 8800 Baymeadows Way West, Suite 200, Jacksonville, Florida 32256.

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professional services provided to the Debtors in the amount of $223,050.00 during the period from May 17, 2020 (the “Petition Date”) through and including April 30, 2021, and the Post-Effective Date Period (defined below) (the “Compensation Period”). In further support of this Final Application, Cherry Bekaert respectfully submits as follows: JURISDICTION AND VENUE 1. The Court has jurisdiction to consider this Final Application pursuant to 28 U.S.C. §§ 157 and 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is proper in this District pursuant to 28 U.S.C. §§ 1408 and 1409. 2. The statutory predicates for the relief sought herein are sections 330 and 331 of title 11 of the United States Code, 11 U.S.C. §§ 101-1532 (the “Bankruptcy Code”) and Rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”). BACKGROUND A. General Background 3. On May 17, 2020 (the “Petition Date”), each Debtor filed with the Court its voluntary petition for relief under chapter 11 of the Bankruptcy Code, commencing collectively the above-captioned chapter 11 cases (the “Chapter 11 Cases”). 4. The Debtors continue to be in possession of their assets, oversee their businesses, and manage their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No request for the appointment of a trustee or examiner has been filed in these Chapter 11 Cases. 5. On May 28, 2020, the United States Trustee appointed an official committee of unsecured creditors [D.I. 113] (the “Committee”). 6. On June 17, 2020, the Court entered the Administrative Order.

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7. On April 30, 2021 (the “Effective Date”), each of the conditions precedent to the consummation of the Debtors’ Amended Combined Disclosure Statement and Chapter 11 Plan of Liquidation (the “Plan”) were satisfied or waived in accordance with the Plan and the confirmation order [D.I. 1272]. B. Cherry Bekaert’s Retention 8. On August 4, 2020, the Debtors filed the Application of the Debtors for an Order Authorizing the Debtors to Employ Cherry Bekaert LLP as Tax Consultants, Nunc Pro Tunc as of the Petition Date [Docket No. 501] (the “Retention Application”) to provide assistance in preparation or review of certain payroll processes, to prepare Sales and Use Tax returns for the state of Florida and other states as required, and to provide additional tax consulting and preparation services as necessary in the Debtors’ course of ordinary business (the “Tax Services”). 9. This Court granted the Retention Application in its order dated August 27, 2020 [Docket No. 630] (the “Retention Order”). 10. In approving the Retention Application, the Court approved the retention of Cherry Bekaert on the terms and conditions set forth in the Retention Application and in two engagement letters signed by the Debtors on July 6, 2020 by and between the Debtors and Cherry Bekaert, relating to tax return consulting services (the “Tax Return Engagement Letter”) and payroll and sales and use tax consulting services (the “Payroll & Sales and Use Tax Engagement Letter,” and, together with the Tax Return Engagement Letter, the “Engagement Letters”), copies of which were attached to the Retention Application as Exhibit C and Exhibit D, respectively. The Engagement Letters provided that Cherry Bekaert would be compensated in accordance with Cherry Bekaert’s standard flat fee and hourly rates in effect at

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the time of the engagement, which contemplate the professional services rendered and any expenses incurred. 11. The work recorded pursuant to the Engagement Letters are reflected in the invoices attached hereto as Exhibit A. 12. For the convenience of the Court and parties in interest, the below chart reflects Cherry Bekaert’s standard hourly rates: Current Hourly Billing Rates by Level Current Hourly Role Billing Rate Partner $520/Hour Director $515/Hour Manager $335/Hour Sr. Associate $285/Hour Staff/Paraprofessional $200/Hour SERVICES RENDERED BY THE APPLICANT 13. The Tax Services provided by Cherry Bekaert can be grouped into two distinct categories, as defined by the Engagement Letters. 14. In accordance with the Tax Return Engagement Letter, Cherry Bekaert provided the following services: i. Prepare, based upon workpapers and information provided by the Debtors, detail, and provide technical review of the following returns: (1) Comcar Industries, Inc. and subsidiaries federal consolidated return; (2) Florida consolidated state return; (3) Texas combined Franchise Tax Report; and (4) Subsidiary state returns (55-60); ii. Electronically file the following returns: (1) Federal consolidated return; and (2) Subsidiary state returns (as they are available); and iii. Sign the state returns as preparer.

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Further, in accordance with the Payroll & Sales and Use Tax Engagement Letter, Cherry Bekaert also provided the following services: i. Provide assistance in the preparation or review of the following payroll processes: (1) forms 1099; (2) W-2s; and (3) other payroll-related filings. ii. Prepare Sales and Use Tax returns for the state of Florida and other states as required; and iii. Provide additional tax consulting and preparation services for the Debtors as necessary in the course of their ordinary business. 15. As provided in the Engagement Letters, Cherry Bekaert’s engagement did not include any services other than those listed. VALUATION OF SERVICES 16. The time spent on work within the scope of the Tax Return Engagement Letter during the Compensation Period is recorded in the invoices labeled 114170, 107444, 117791, 121897, 151394, the billed amounts of which collectively equal $89,000.00 17. Cherry Bekaert professionals expended a total of 136.9 hours in connection with matters pursuant to the Payroll & Sales and Use Tax Engagement Letter during the Compensation Period, as follows:
Table 1 on page 5. Back to List of Tables
Professional Individual Hours Rate Amount
Partner 7.0 $520/Hour $3,640.00
Tax Partner 15.0 $520/Hour $7,800.00
Director 0.5 $515/Hour $257.50
Senior SALT Tax Manager 18.4 $500/Hour $9,200.00
Audit Partner 3.0 $415/Hour $1,245.00
Tax Partner 4.5 $375/Hour $1,687.50
Manager 9.25 $335/Hour $3,098.75
Tax Manager 35.25 $335/Hour $11,808.75
Tax Manager 3.5 $300/Hour $1,050.00
Sr. Associate 1.25 $285/Hour $356.25
Tax Senior 14.0 $285/Hour $3,990.00

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Staff/Paraprofessional 25.25 $200/Hour $5,050.00 TOTALS 136.9 Blend: $382/Hour $49,183.75 The nature of the work performed by these persons is described in the invoices labeled 107653, 115334, 140079, 131058, and 146752 attached hereto as Exhibit A. The reasonable value of the services rendered by Cherry Bekaert to the Debtors during the Compensation Period with respect to the Payroll & Sales and Use Tax Engagement Letter is $49,183.75, rounded down based on the invoices for a total billed of $49,050.00. 18. Notwithstanding the occurrence of the Effective Date, Cherry Bekaert still has certain services outstanding that it has been retained to provide to the Debtors. Specifically, such services include (i) finishing the preparation of the Debtors’ 2020 federal income tax return and state income tax returns; (ii) the preparation of the Debtors’ 2021 federal income tax return and state income tax returns; and (iii) consulting on sales and local tax, and VA reporting requirements. Cherry Bekaert, pursuant to its engagement, will continue rendering these services for this post-Effective Date period (the “Post-Effective Date Period”) and has estimated the fees it will incur in connection with its services for purposes of this Fee Application. For the Post-Effective Date Period, Cherry Bekaert estimates that it will incur $85,000.00. Upon rendering the above-described services, should Cherry Bekaert’s fees fall below $85,000.00 in the aggregate, Cherry Bekaert will return to the Debtors the difference between such amounts as soon as practicable. On the other hand, under rendering the above-described services, should Cherry Bekaert’s fees exceed $85,000.00 in the aggregate for the Post-Effective Date Period, Cherry Bekaert agrees to waive such additional fees.

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19. Under section 328(a) of the Bankruptcy Code, Cherry Bekaert believes these fees and expenses are reasonable under the circumstances.3 Moreover, Cherry Bekaert believes that this Fee Application complies with Local Rule 2016-2, the Retention Application, the Retention Order, and the Administrative Order. WHEREFORE, Cherry Bekaert respectfully requests that the Court, pursuant to the terms of the Administrative Order and the Engagement Letters, as approved by this Court in its Retention Order, (a) allow compensation and reimbursement of expenses in the amount of $223,050.00, as the sum of fees already incurred and estimated fees to be incurred during the Post-Effective Date Period; and (b) grant such other and further relief as this Court may deem just and proper. Dated: June 29, 2021 Respectfully submitted, Wilmington, Delaware CHERRY BEKAERT LLP /s/ Ryan Deneen Ryan Deneen, Partner 3 In addition, to the extent Cherry Bekaert’s fees and expenses are subject to review under the factors enumerated in section 330 of the Bankruptcy Code, Cherry Bekaert respectfully submits that the amount requested is fair and reasonable given (a) the complexity of the cases, (b) the time expended, (c) the nature and extent of services rendered, (d) the value of such services and (e) the costs of comparable services rendered in a case outside the Bankruptcy Code.

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