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Full title: Final Application for Compensation / Consolidated First and Final Fee Application of CBIZ Accounting, Tax & Advisory of New York, LLC and CBIZ Accounting, Tax and Advisory of San Diego, LLC, Tax Accountants to the Debtor, for Compensation and Reimbursement of Expenses for the period February 16, 2021 to July 26, 2021. Filed by CBIZ Accounting, Tax & Advisory of New York, LLC. Hearing scheduled for 10/14/2021 at 10:00 AM at US Bankruptcy Court, 824 Market St., 6th Fl., Courtroom #3, Wilmington, Delaware. Objections due by 9/30/2021. (Attachments: # 1 Notice # 2 Exhibit A # 3 Exhibit B # 4 Exhibit C) (Fu, Michelle) (Entered: 09/09/2021)

Document posted on Sep 8, 2021 in the bankruptcy, 14 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

CONSOLIDATED FIRST AND FINAL FEE APPLICATION OF CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC AND CBIZ ACCOUNTING, TAX AND ADVISORY OF SAN DIEGO, LLC, TAX ACCOUNTANTS TO THE DEBTOR, FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR THE PERIOD FEBRUARY 16, 2021 THROUGH JULY 26, 2021 CBIZ Accounting, Tax & Advisory of New York, LLC (“CBIZ NY”) and CBIZ Accounting, Tax & Advisory of San Diego, LLC (“CBIZ San Diego”) (collectively, “CBIZ”) hereby submits this application (the “Application”) as the tax accountants to Klausner Lumber One LLC (the “Debtor”), for compensation and reimbursement of expenses for the period from February 16, 2021 through July 26, 2021 (the “Application Period”).By this Application, CBIZ, as tax accountants to the Debtor in this proceeding, seeks monthly and final approval and payment of compensation for tax accounting services performed and expenses incurred during the Application 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 Order Establishing Procedures for Interim Compensation and 1The Debtor selected CBIZ as tax accountants because its professionals have a greatdeal of experience in tax matters and proceedings under the Bankruptcy Code, and the Debtor has confidence in CBIZ’s ability to provide superior tax accounting services during these bankruptcy case.WHEREFORE, CBIZ respectfully requests monthly and final allowance of compensation for professional services rendered in the amount of $15,616.50 (inclusive of the $3,000 estimate discussed above) and reimbursement of expenses in the amount of $0.00 for the period from February 16, 2021 through July 26, 2021.

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE : Chapter 11 In re: : : Case No. 20-11033 (KBO) KLAUSNER LUMBER ONE LLC, : : Debtor1. : Objection Deadline: : September 30, 2021 at 4:00 p.m. : (ET) : : Hearing Date: : October 14, 2021 at 10:00 a.m. (ET) CONSOLIDATED FIRST AND FINAL FEE APPLICATION OF CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC AND CBIZ ACCOUNTING, TAX AND ADVISORY OF SAN DIEGO, LLC, TAX ACCOUNTANTS TO THE DEBTOR, FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR THE PERIOD FEBRUARY 16, 2021 THROUGH JULY 26, 2021 Name of Applicant: CBIZ Accounting, Tax & Advisory of New York, LLC (“CBIZ NY”) and CBIZ Accounting, Tax and Advisory of San Diego, LLC (“CBIZ San Diego”) (collectively, “CBIZ”) Authorized to Provide Klausner Lumber One, LLC (“Debtor”) Professional Services to: Date of Retention: March 25, 2021 (nunc pro tunc to February 16, 2021) Period for which compensation and reimbursement is sought: February 16, 2021 through July 26, 2021 Amount of Compensation sought as actual, reasonable and necessary2: $15,616.50 Amount of Expense Reimbursement sought as actual, reasonable and necessary: $0.00 This is a: Monthly and Final Fee Application Prior applications: None. 1 The last four digits of the Debtor’s federal EIN is 9109. The Debtor’s mailing address is Klausner Lumber One LLC, P.O. Box 878, Middleburg, VA 20118. 2 This amount includes an additional $3,000.00, which reflects estimated fees incurred after July 26, 2021 through the remainder of this case. This amount is subject to augmentation based on the fees actually incurred by CBIZ. To the extent CBIZ’s fees exceed this estimate, CBIZ may file a supplement to this final fee application.

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CBIZ’S SUMMARY OF PROFESSIONALS RENDERING SERVICES FROM FEBRUARY 16, 2021 THROUGH JULY 26, 2021 Name Title Rate Time Amount Esther DuVal Managing Director $ 800.00 2.2 $ 1,760.00 Charles Berk Managing Director $ 750.00 3.4 $ 2,550.00 Steven Golden Managing Director $ 750.00 0.5 $ 375.00 Mark D'Agostino Manager $ 420.00 13.0 $ 5,460.00 Gerard D’Amato Manager $ 385.00 1.9 $ 731.50 Sally Back Associate $ 200.00 8.7 $ 1,740.00 29.7 $ 12,616.50 Estimate to Complete $ 3,000.00 29.7 $ 15,616.50

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CBIZ’S COMPENSATION BY PROJECT CATEGORY FEBRUARY 16, 2021 THROUGH JULY 26, 2021 Project Code Time Fees Case Administration - General 16.2 $ 5,417.50 Tax Issues 13.2 7,073.00 Fee Application Preparation 0.3 126.00 Total 29.7 $ 12,616.50 Estimate to Complete $ 3,000.00 Grand Total 29.7 $ 15,616.50 CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC’S EXPENSE SUMMARY FEBRUARY 16, 2021 THROUGH JULY 26, 2021 Sum of Fees Expense Type Work Date Total Grand Total $ 0.00

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE : Chapter 11 In re: : : Case No. 20-11033 (KBO) KLAUSNER LUMBER ONE LLC, : : Debtor1. : Objection Deadline: : September 30, 2021 at 4:00 p.m. : (ET) : : Hearing Date: : October 14, 2021 at 10:00 a.m. (ET) CONSOLIDATED FIRST AND FINAL FEE APPLICATION OF CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC AND CBIZ ACCOUNTING, TAX AND ADVISORY OF SAN DIEGO, LLC, TAX ACCOUNTANTS TO THE DEBTOR, FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR THE PERIOD FEBRUARY 16, 2021 THROUGH JULY 26, 2021 CBIZ Accounting, Tax & Advisory of New York, LLC (“CBIZ NY”) and CBIZ Accounting, Tax & Advisory of San Diego, LLC (“CBIZ San Diego”) (collectively, “CBIZ”) hereby submits this application (the “Application”) as the tax accountants to Klausner Lumber One LLC (the “Debtor”), for compensation and reimbursement of expenses for the period from February 16, 2021 through July 26, 2021 (the “Application Period”). By this Application, CBIZ, as tax accountants to the Debtor in this proceeding, seeks monthly and final approval and payment of compensation for tax accounting services performed and expenses incurred during the Application 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 Order Establishing Procedures for Interim Compensation and 1 The last four digits of the Debtor’s federal EIN is 9109. The Debtor’s mailing address is Klausner Lumber One LLC, P.O. Box 878, Middleburg, VA 20118.

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Reimbursement of Expenses for Retained Professionals [Dkt. No. 132] (the “Interim Compensation Procedures Order”). In support hereof, CBIZ respectfully represents the following: JURISDICTION 1. This Court has jurisdiction over this Application pursuant to 28 U.S.C. §§ 157 and1334. This core proceeding within meaning of 28 U.S.C. § 157(b)(2). Venue in this district is proper pursuant to 28 U.S.C. §§ 1408 and 1409. 2. The statutory predicates for the relief requested herein are sections 330 and 331 ofthe Bankruptcy Code, as supplemented by Bankruptcy Rule 2016, Local Rule 2016-2, the U.S. Trustee Guidelines, and the Interim Compensation Procedures Order. FACTUAL BACKGROUND 3. On April 30, 2020 (the “Petition Date”), the Debtor filed a voluntary petition forrelief under chapter 11 of the Bankruptcy Code. The Debtor is operating its business and manages its properties as debtor in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. 4. The Debtor selected CBIZ as tax accountants because its professionals have a greatdeal of experience in tax matters and proceedings under the Bankruptcy Code, and the Debtor has confidence in CBIZ’s ability to provide superior tax accounting services during these bankruptcy case. 5. On March 25, 2021, the Bankruptcy Court approved the Debtor’s retention of CBIZas tax accountants. A copy of the Order Authorizing and Approving Application Pursuant to Fed. R. Bankr. P.2014(a) for Order Under Sections 327, 328, and 1107 of the Bankruptcy CodeAuthorizing the Employment and Retention of CBIZ Accounting Tax and Advisory of New York,

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LLC and CBIZ Accounting Tax and Advisory of San Diego, LLC as Tax Accountant to the Debtor Nunc Pro Tunc to February 16, 2021 [Dkt. No. 692] (“Retention Order”) is attached as Exhibit A. INTERIM COMPENSATION PROCEDURES ORDER 6. The Court entered the Interim Compensation Procedures Order on June 5, 2020. The Interim Compensation Procedures Order sets forth the procedures for interim compensation and reimbursement of expenses for all Professionals in this case. 7. In particular, the Interim Compensation Procedures Order provides thatProfessionals may file and serve a Monthly Fee Application no earlier than the 20th day of each month following the month for which compensation is sought, for interim approval and allowance of compensation for services rendered and reimbursement of expenses incurred during the immediately preceding month. Parties in interest will have 21 days (or the next business day if such day is not a business day) after the service of a Monthly Fee Application to object to the requested compensation for services rendered and reimbursement of expenses incurred. Provided that there are no objections to such Monthly Fee Application filed within 21 days after the service of the Monthly Fee Application, the Professional may file a certificate of no objection (the “Certificate of No Objection”) with the Court. 8. Upon the filing of a Certificate of No Objection, the Debtor is authorized to paysuch Professional 80 percent of the fees and 100 percent of the expenses requested in such Monthly Fee Application. If a partial objection to the Monthly Fee Application is filed, then the Debtor is authorized to pay 80 percent of the fees and 100 percent of the expenses not subject to an objection. JOINT CHAPTER 11 PLAN 9. On July 1, 2021, the Court confirmed the Second Amended Joint Chapter 11 Planfor Klausner Lumber One LLC Proposed by the Debtor and the Official Committee of Unsecured Creditors (the “Plan”), which was attached as Exhibit A to the Findings of Fact, Conclusions of

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Law, and Order Confirming the Second Amended Joint Chapter 11 Plan for Klausner Lumber One LLC [Dkt. No. 1014] (the “Confirmation Order”). 10. The Effective Date, as defined in the Plan, occurred on July 26, 2021. Pursuant tothe Notice of (I) Effective Date of Second Amended Joint Chapter 11 Plan for Klausner Lumber One LLC and (II) Certain Claims Bar Dates [Dkt. No. 1084] (the “Effective Date Notice”), all final fee applications for professional fees must be filed and served no later than September 9, 2021 at 4:00 p.m. RELIEF REQUESTED 11. CBIZ submits this Application to the Bankruptcy Court for (a) monthly and finalallowance of reasonable compensation for actual and necessary professional services rendered as tax accountants to the Debtor and for (b) monthly and final reimbursement of actual and necessary out-of-pocket expenses incurred in representing the Debtor during the Application Period. All included services and costs for which CBIZ seeks compensation were performed for, or on behalf of, the Debtor during the Application Period. 12. CBIZ billed a total of $12,616.50 in fees and disbursed $0.00 in expenses in itsefforts performed on behalf of the Debtor during the Application Period. As of the date of this Application, CBIZ has received no payments with respect to these amounts. 13. By this Application, CBIZ thus seeks: (a) monthly and final allowance ofcompensation in the amount of $15,616.50, which is inclusive of a $3,000.00 estimate to complete, for services rendered during the Application Period, and (b) monthly and final reimbursement in the amount of $0.00 for expenses incurred and disbursed during the Application Period. 14. For the Bankruptcy Court's review, a summary containing the names of each CBIZprofessional rendering services to the Debtor during the Application Period, their customary billing

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rates, the time expended by each professional, and the total value of time incurred by each professional is attached as Exhibit B. 15. In addition, Exhibit B contains the detail for time recorded for services rendered ona daily basis during the Application Period and descriptions of the services provided, identified by project task categories. 16. Exhibit C contains a breakdown of expenses incurred and disbursed by CBIZduring the Application Period. CBIZ has incurred out-of-pocket expenses during the Compensation Period in the amount of $0.00. ANALYSIS AND NARRATIVE DESCRIPTION OF SERVICES RENDERED AND TIME EXPENDED 17. Section 330(a) of the Bankruptcy Code provides, in pertinent part, that bankruptcycourts may award “reasonable compensation for actual, necessary services rendered by the Trustee, examiner, professional person, or attorney and by any paraprofessional employed by any such person.” See 11 U.S.C. § 330(a)(1)(A). The professionals requesting compensation from the bankruptcy estate bear the burden of demonstrating to the Bankruptcy Court that the services performed and fees incurred were reasonable. 18. In determining the amount of reasonable compensation to be awarded, theBankruptcy Court shall consider, pursuant to Section 330(a)(3) of the Bankruptcy Code, the nature, extent, and the value of such services, taking into account all relevant factors, including: (A) the time spent on such services, (B) the rates charged for such services, (C) whether the services were necessary to the administration of, or beneficial at the time at which the service was rendered toward the completion of, a case under this title, (D) whether the services were performed within a reasonable time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed, and (E) whether the compensation is reasonable, based on the customary

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compensation charged by comparably skilled practitioners in cases other than cases under this title. See 11 U.S.C. § 330(A)-(E). 19. With respect to the time and labor expended by CBIZ in this case, as set forth inExhibit B, during the Application Period, CBIZ rendered professional services in the aggregate amount of $12,616.50. CBIZ believes it is appropriate for it to be compensated for the time spent in connection with these matters, and sets forth a brief narrative description of the services rendered, for or on behalf of, the Debtor and the time expended, organized by project task categories, as follows: A. CASE ADMINISTRATION – GENERAL During the Application Period, CBIZ reviewed court filings including first daymotions and petitions filed by the Debtor to gain familiarity with the case, issuesand case background. Includes preparation of the Application for Employment,retention declaration and conflict checks. CBIZ seeks compensation for 16.2 hours of reasonable and necessary expensesincurred for Case Administration - General during the Application Period in thetotal amount of $5,417.50. B. TAX ISSUES During the Application Period, CBIZ reviewed the Debtor’s 2018 tax return andfinancial statements in order to understand potential tax compliance issues relatingto disregarded LLC’s. CBIZ reviewed the objection to the Plan and filed by theIRS and accompanying tax notices to facilitate next steps with the Debtor andDebtor’s Counsel.

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CBIZ seeks compensation for 13.2 hours of reasonable and necessary expenses incurred for Tax Issues during the Application Period in the total amount of $7,073.00. C. FEE APPLICATION PREPARATION During the Application Period, CBIZ reviewed and prepared the time detail and project categories to facilitate preparation of this Application for services provided during the period February 16, 2021 through July 26, 2021. CBIZ seeks compensation for 0.3 hours of reasonable and necessary expenses incurred for Fee Application Preparation during the Application Period in the total amount of $126.00. 20. CBIZ charges and now requests those fees that are customary and charged by mosttax accountants in this marketplace for similar complex Chapter 11 cases. Billing rates set forth in CBIZ’s Summary of Professionals Rendering Services from February 16, 2021 through July 26, 2021 represent customary rates routinely billed to the firm's many clients. (See Exhibit B). Moreover, the compensation requested does not exceed the reasonable value of the services rendered. CBIZ's standard hourly rates for work of this nature are set at a level designed to fairly compensate CBIZ for the work of its professionals. 21. Further, the Debtor sought to retain CBIZ as its tax accountants due to its extensiveexperience and knowledge in the field of debtors' and creditors' rights, and because of its expertise, experience and knowledge practicing before the Bankruptcy Court in matters that were likely to arise in this case before this court. The Debtor also believed CBIZ would provide distinct benefits to the estate and enhance the administration of the bankruptcy case.

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22. This Application covers the period from February 16, 2021 through July 26, 2021. Although every effort was made to include all fees and expenses from the Application Period in this Application, some fees and/or expenses from the Application Period might not be included in this Application due to delays in processing time and receipt of invoices for expenses and/or for preparation of the instant application subsequent to the Application Period. Accordingly, CBIZ reserves the right to supplement this Application for allowance of fees and expenses not included herein. 23. CBIZ believes that the Application and the description of services set forth herein for work performed are in compliance with the requirements of Local Rule 2016-2, and the applicable guidelines and requirements of the Bankruptcy Code, Federal Rules of Bankruptcy Procedure, and the Executive Office for the United States Trustees. A true and correct copy of the Verification of Charles M. Berk is attached. NOTICE 24. Notice of this Application will be provided in accordance with the procedures set forth in the Interim Compensation Procedures Order and the Confirmation Order. CBIZ respectfully submits that no further notice is required. WHEREFORE, CBIZ respectfully requests monthly and final allowance of compensation for professional services rendered in the amount of $15,616.50 (inclusive of the $3,000 estimate discussed above) and reimbursement of expenses in the amount of $0.00 for the period from February 16, 2021 through July 26, 2021.

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Dated: September 9, 2021 Respectfully submitted, New York, New York CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC By: /s/ Charles M. Berk Charles M. Berk, CPA 5 Bryant Park at 1065 Avenue of the Americas New York, NY 10018 Telephone: (212) 790-5883 Facsimile: (212) 790-5909 E-mail: cberk@cbiz.com

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CERTIFICATION I, Charles M. Berk, hereby certify under the penalty of perjury under the laws of the State of Delaware that the following is true to the best of my knowledge, information and belief: 1. I am a senior managing director of the firm of CBIZ Accounting, Tax & Advisoryof New York LLC (“CBIZ NY”) with offices located at 5 Bryant Park at 1065 Avenue of the Americas, 11th Floor, New York, NY 10018. 2. This certification is submitted in support of the attached application (the“Application”) and all capitalized terms used herein but not otherwise defined shall have the meaning set forth in the Application. 3. I am familiar with the financial advisory services rendered by CBIZ NY on behalfof the Debtor during the Application Period and I am familiar with the compensation and reimbursement sought by the Application. 4. I have reviewed the foregoing Application and the facts set forth therein are trueand correct to the best of my knowledge, information and belief. Moreover, I have reviewed Del. Bankr. L.R. 2016-2 and the Compensation Order and submit that the Application substantially complies with such Local Rule and Order Dated: September 9, 2021 /s/ Charles M. Berk Charles M. Berk, CPA

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VERIFICATION STATE OF NEW YORK ) ) ss: COUNTY OF NEW YORK ) Charles M. Berk, CPA, being duly sworn, deposes and says that I am a senior managing director of the firm of CBIZ Accounting, Tax & Advisory of New York, LLC., Applicant herein; I am acquainted with the facts upon which this application is based; I have read the foregoing application and know the contents thereof: the same is true to the knowledge of the deponent, except as to matters therein stated to be alleged on information and belief, and as to those matters I believe it to be true. /s/ Charles M. Berk Charles M. Berk, CPA

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