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Full title: Motion to Object To Claims of / Seventh Omnibus Objection To Certain Claims To Be Reduced, Or Disallowed And Expunged In Their Entirety, Based On The Debtors Books And Records Filed by Joseph J. DiPasquale on behalf of Liquidating Trustee. Hearing scheduled for 7/6/2021 at 10:00 AM at JKS - Courtroom 3D, Newark. (Attachments: # 1 Declaration of Kevin Clancy in Support # 2 Proposed Order) (DiPasquale, Joseph) (Entered: 06/01/2021)

Document posted on May 31, 2021 in the bankruptcy, 14 pages and 0 tables.

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“Bankruptcy Rules”), and Rules 3007-1 and 3007-2 of the Local Rules of the United States Bankruptcy Court for the District of New Jersey (the “Local Rules”): (i) reducing the amount of the claims (each, a “Reduced Claim”) set forth on Exhibit A to the proposed order submitted herewith (the “Proposed Order”) because each such Reduced Claim is asserted in amounts greater than the corresponding amounts reflected in the Debtors’ books and records (the “Books and Records”), and (ii) disallowing and expunging in their entirety the claims (each, an “Expunged Claim”) set forth on Exhibit B to the Proposed Order because each such Expunged Claim is not reflected in the Debtors’ Books and Records.(i) reducing the amount of the claims (each, a “Reduced Claim”) set forth on Exhibit A to the proposed order submitted herewith (the “Proposed Order”) because each such Reduced Claim is asserted in amounts greater than the corresponding amounts reflected in the Debtors’ books and records (the “Books and Records”), and (ii) disallowing and expunging in their entirety the claims (each, an “Expunged Claim”) set forth on Exhibit B to the Proposed Order because each such Expunged Claim is not reflected in the Debtors’ Books and Records.To avoid the possibility of a claimant receiving unwarranted recoveries (if such claimant has a claim at all), the Liquidating Trustee respectfully requests that the Court sustain this Omnibus Objection and enter the Proposed Order authorizing the Liquidating Trustee and Claims Agent to (i) reduce and adjust the Reduced Claims set forth on Exhibit A to the corresponding amount reflected in the Debtors’ Books and Records, and (ii) disallow and expunge in their entiretyEvery Response to this Omnibus Objection must contain, at a minimum, the following: (a) a caption with the name of the Court, the above-referenced case number and the title of this Omnibus Objection to which the Response is directed; and the name of the responding claimant; (b) a concise statement setting forth the reasons why a particular claim should not be disallowed for the reasons set forth in this Omnibus Objection, including, but not limited to, the specific factual and legal bases upon which the claimant will rely in opposing this Omnibus Objection at the Hearing; (c) all documentation or other evidence of the claim in question, to the extent not already included with the claimant’s proof of claim, upon which the claimant will rely in opposing this Omnibus Objection at the Hearing; (d) the name, address, and telephone number of the person(s)To the extent a Response is filed regarding any individual claim that is the subject of this Omnibus Objection and the Liquidating Trustee are unable to resolve the Response, the Omnibus Objection by the Liquidating Trustee to such claim shall constitute a separate contested matter as contemplated by Bankruptcy Rule 9014.

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LOWENSTEIN SANDLER LLP Joseph J. DiPasquale, Esq. Michael Papandrea, Esq. John P. Schneider, Esq. One Lowenstein Drive Roseland, New Jersey 07068 (973) 597-2500 (Telephone) (973) 597-2400 (Facsimile) Counsel to the Liquidating Trustee UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW JERSEY In re: Chapter 11 NEW ENGLAND MOTOR FREIGHT, INC., Case No. 19-12809 (JKS) et al.,1 Jointly Administered Debtors. Hearing Date: July 6, 2021 at 10:00 a.m. (ET) Objection Deadline: June 29, 2021 at 4:00 p.m. (ET) NOTICE OF THE LIQUIDATING TRUSTEE’S SEVENTH OMNIBUS OBJECTION TO CERTAIN CLAIMS TO BE REDUCED, OR DISALLOWED AND EXPUNGED IN THEIR ENTIRETY, BASED ON THE DEBTORS’ BOOKS AND RECORDS PLEASE TAKE NOTICE that on July 6, 2021 at 10:00 a.m. (Eastern Time), or as soon thereafter as counsel may be heard, the liquidating trustee (the “Liquidating Trustee”) in the above-captioned Chapter 11 Cases, by and through his undersigned counsel, shall move (the “Motion”) before the Honorable John K. Sherwood, United States Bankruptcy Judge, in Courtroom 3D of the United States Bankruptcy Court for the District of New Jersey, 50 Walnut Street, 3rd Floor, Newark, New Jersey 07102, for entry of an order, substantially in the form submitted herewith, pursuant to sections 105(a) and 502 of Title 11 of the United States Code (the “Bankruptcy Code”), Rule 3007 of the Federal Rules of Bankruptcy Procedure (the 1 The Debtors in these Chapter 11 Cases (as defined herein) and the last four digits of each Debtor’s taxpayer identification number are as follows: New England Motor Freight, Inc. (7697); Eastern Freight Ways, Inc. (3461); NEMF World Transport, Inc. (2777); Apex Logistics, Inc. (5347); Jans Leasing Corp. (9009); Carrier Industries, Inc. (9223); Myar, LLC (4357); Mylon, LLC (7305); Hollywood Avenue Solar, LLC (2206); United Express Solar, LLC (1126); and NEMF Logistics, LLC (4666).

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“Bankruptcy Rules”), and Rules 3007-1 and 3007-2 of the Local Rules of the United States Bankruptcy Court for the District of New Jersey (the “Local Rules”): (i) reducing the amount of the claims (each, a “Reduced Claim”) set forth on Exhibit A to the proposed order submitted herewith (the “Proposed Order”) because each such Reduced Claim is asserted in amounts greater than the corresponding amounts reflected in the Debtors’ books and records (the “Books and Records”), and (ii) disallowing and expunging in their entirety the claims (each, an “Expunged Claim”) set forth on Exhibit B to the Proposed Order because each such Expunged Claim is not reflected in the Debtors’ Books and Records. PLEASE TAKE FURTHER NOTICE that the Liquidating Trustee shall rely upon the Motion filed herewith. No brief is necessary as no novel issues of fact or law are presented by the Motion. A proposed form of order was also submitted therewith. Oral argument is requested in the event an objection is timely filed. PLEASE TAKE FURTHER NOTICE that any objections to the Motion must be filed with the Clerk of the Court together with proof of service thereof, and served so as to be actually received by no later than June 29, 20201 at 4:00 p.m. (Eastern Time) by counsel to the Liquidating Trustee, Lowenstein Sandler LLP, One Lowenstein Drive, Roseland, New Jersey 07068, Attn: Joseph J. DiPasquale, Esq. (jdipasquale@lowenstein.com), Michael Papandrea, Esq. (mpapandrea@lowenstein.com), and John P. Schneider, Esq. (jschneider@lowenstein.com). PLEASE TAKE FURTHER NOTICE that objections to the Motion, if any, must: (a) be in writing; (b) comply with the Bankruptcy Rules, the Local Rules of the United States Bankruptcy Court for the District of New Jersey, and other case management rules or orders of this Court; and (c) state with particularity the legal and factual basis for the objection. PLEASE TAKE FURTHER NOTICE that unless an objection is timely filed and served in accordance with this notice, it may not be considered by the Court. In the event no objections are filed, the relief requested in the Motion may be granted without a hearing.

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Dated: June 1, 2021 Respectfully submitted, LOWENSTEIN SANDLER LLP /s/ Joseph J. DiPasquale Joseph J. DiPasquale, Esq. Michael Papandrea, Esq. John P. Schneider, Esq. One Lowenstein Drive Roseland, NJ 07068 Telephone: (973) 597-2500 Facsimile: (973) 597-2400 jdipasquale@lowenstein.com mpapandrea@lowenstein.com jschneider@lowenstein.com Counsel to the Liquidating Trustee

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RECEIVING THIS OMNIBUS OBJECTION SHOULD LOCATE THEIR NAMES AND CLAIMS ON EXHIBIT A AND/OR EXHIBIT B ATTACHED TO THE PROPOSED ORDER. LOWENSTEIN SANDLER LLP Joseph J. DiPasquale, Esq. Michael Papandrea, Esq. John P. Schneider, Esq. One Lowenstein Drive Roseland, New Jersey 07068 (973)597-2500 (Telephone) (973) 597-2400 (Facsimile) Counsel to the Liquidating Trustee UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW JERSEY In re: Chapter 11 NEW ENGLAND MOTOR FREIGHT, INC., Case No. 19-12809 (JKS) et al.,1 Jointly Administered Debtors. Hearing Date: July 6, 2021 at 10:00 a.m. (ET) Obj. Deadline: June 29, 2021 at 4:00 p.m. (ET) THE LIQUIDATING TRUSTEE’S SEVENTH OMNIBUS OBJECTION TO CERTAIN CLAIMS TO BE REDUCED, OR DISALLOWED AND EXPUNGED IN THEIR ENTIRETY, BASED ON THE DEBTORS’ BOOKS AND RECORDS The liquidating trustee (the “Liquidating Trustee”) appointed in the chapter 11 cases (the “Chapter 11 Cases”) of the above-captioned debtors (the “Debtors”), by and through its undersigned counsel, hereby submits this seventh omnibus objection (the “Omnibus Objection”) seeking entry 1 The Debtors in these Chapter 11 Cases (as defined herein) and the last four digits of each Debtor’s taxpayer identification number are as follows: New England Motor Freight, Inc. (7697); Eastern Freight Ways, Inc. (3461); NEMF World Transport, Inc. (2777); Apex Logistics, Inc. (5347); Jans Leasing Corp. (9009); Carrier Industries, Inc. (9223); Myar, LLC (4357); Mylon, LLC (7305); Hollywood Avenue Solar, LLC (2206); United Express Solar, LLC (1126); and NEMF Logistics, LLC (4666).

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of an order, substantially in the form submitted herewith, pursuant to sections 105(a) and 502 of Title 11 of the United States Code (the “Bankruptcy Code”), Rule 3007 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), and Rules 3007-1 and 3007-2 of the Local Rules of the United States Bankruptcy Court for the District of New Jersey (the “Local Rules”) (i) reducing the amount of the claims (each, a “Reduced Claim”) set forth on Exhibit A to the proposed order submitted herewith (the “Proposed Order”) because each such Reduced Claim is asserted in amounts greater than the corresponding amounts reflected in the Debtors’ books and records (the “Books and Records”), and (ii) disallowing and expunging in their entirety the claims (each, an “Expunged Claim”) set forth on Exhibit B to the Proposed Order because each such Expunged Claim is not reflected in the Debtors’ Books and Records. In support of this Omnibus Objection, the Liquidating Trustee submits the Declaration of Kevin Clancy in Support of the Liquidating Trustee’s Seventh Omnibus Objection to Certain Unliquidated Claims to be Reduced, or Disallowed and Expunged in their Entirety, based on the Debtors’ Books and Records filed contemporaneously herewith and respectfully states as follows:2 JURISDICTION, VENUE, AND STATUTORY PREDICATES 1. This Court has jurisdiction over this Omnibus Objection pursuant to 28 U.S.C. §§ 157 and 1334 and the Standing Order of Reference to the Bankruptcy Court Under Title 11 of the United States District Court for the District of New Jersey, entered on July 23, 1984, and amended on September 18, 2012. Venue is proper in this district pursuant to 28 U.S.C. §§ 1408 and 1409. This matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2).                                                                2 Capitalized terms not otherwise defined herein shall have the meaning ascribed to them in the Combined Plan and Disclosure Statement (as defined herein).

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2. The statutory predicates for the relief sought herein are section 105 and 502 of the Bankruptcy Code, Bankruptcy Rule 3007, and Local Rules 3007-1 and 3007-2. BACKGROUND A. General Background 3. On February 11, 2019 (the “Petition Date”), the Debtors commenced these voluntary Chapter 11 Cases in the United States Bankruptcy Court for the District of New Jersey (the “Court”) with the intent to commence an orderly wind-down and liquidation of the majority of their assets and to conduct an auction process for certain of their operations as a going concern under chapter 11 of the Bankruptcy Code. 4. On February 21, 2019, the Office of the United States Trustee appointed the Official Committee of Unsecured Creditors (the “Committee”) in these Chapter 11 Cases. See Amended Notice of Appointment of Official Committee of Unsecured Creditors [Docket No. 114]. 5. Additional details regarding the Debtors’ prepetition business and capital structure, and the facts surrounding the commencement of the Chapter 11 Cases, are set forth in the Declaration of Vincent Colistra in Support of Debtors’ Chapter 11 Petitions and First Day Motions [Docket No. 22] and the Debtors’ and Official Committee of Unsecured Creditors’ Third Amended Joint Combined Plan of Liquidation and Disclosure Statement (the “Combined Plan and Disclosure Statement,” or, the “Plan”) [Docket No. 1023], which are incorporated herein by reference. B. The Bar Dates 6. On May 1, 2019, the Court entered an order (the “Bar Date Order”) [Docket No. 519] that established (i) June 18, 2019 at 5:00 p.m. (ET) (the “General Bar Date”) as the deadline for all parties other than governmental units to file proofs of claim for claims arising prior

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to the Petition Date, including claims arising under section 503(b)(9) of the Bankruptcy Code, and (ii) August 12, 2019 at 5:00 p.m. (ET) (the “Governmental Bar Date,” and together with the General Bar Date, the “Bar Dates”) as the deadline for governmental units to file proofs of claim for claims arising prior to the Petition Date.3 7. To date, a total of approximately 1,465 proofs of claim have been filed against the Debtors’ estates. The proofs of claim are recorded on the official claims register in the Chapter 11 Cases, which is maintained by Donlin, Recano & Company, Inc., as authorized claims agent (the “Claims Agent”). C. The Combined Plan and Disclosure Statement and Claims Reconciliation Process 8. On October 21, 2019, the Debtors jointly filed with the Committee the initial version of the Combined Plan and Disclosure Statement [Docket No. 932]. The Combined Plan and Disclosure Statement was subsequently amended on November 8, 2019 [Docket No. 983] and on November 12, 2019 [Docket No. 993]. The last amended version of the Combined Plan and Disclosure Statement was filed on November 19, 2019 [Docket No. 1023]. 9. Following a confirmation hearing held on January 14, 2020, the Court entered an order confirming the Plan on January 15, 2020 [Docket No. 1133]. The effective date of the Plan (the “Plan Effective Date”) subsequently occurred on February 3, 2020.4 10. Upon the Plan Effective Date, all of the Debtors’ Assets were transferred to and vested in the post-confirmation Liquidating Trust, free and clear from any and all claims and liens, for the uses and purposes set forth in the Plan and for the benefit of the Liquidating Trust                                                                3 Notice of the Bar Dates was served and published pursuant to the Bar Date Order. See Docket Nos. 547 and 561. 4 See Notice of (A) Entry of Order Confirming the Joint Combined Plan and Disclosure Statement; (B) Occurrence of the Effective Date; and (C) Certain Important Deadlines [Docket No. 1153].

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Beneficiaries. See Plan, Article VII.A.4. The Liquidating Trust is overseen and administered by the Liquidating Trustee, whose powers, rights, and responsibilities include, but are not limited to “conducting an analysis of any and all Claims and Interests and prosecuting objections thereto or otherwise compromising such Claims and Interests, if necessary and appropriate[.]” See Plan, Article VII.A.3 (emphasis added). 11. In the ordinary course of business, the Debtors maintained Books and Records which reflect, among other things, the nature and amount of the liabilities owed to their creditors. Since the Plan Effective Date, the Liquidating Trustee and his professionals have spent considerable time reviewing, comparing, and reconciling the alleged claims (including any supporting documentation) with the Debtors’ Schedules of Assets and Liabilities, Statements of Financial Affairs, and Books and Records to identify particular categories that may be subject to objection. As part of this ongoing review process, the Liquidating Trustee has analyzed each of the Reduced Claims listed on Exhibit A and the Expunged Claims listed on Exhibit B to the Proposed Order, and has concluded that (i) each Reduced Claim should be adjusted and reduced to the corresponding amount reflected in the Debtors’ Books and Records, and (ii) each Expunged Claim is absent from the Debtors’ Books and Records and should therefore be deemed disallowed and expunged in its entirety. OMNIBUS OBJECTION A. Claim Validity Generally 12. Section 502(a) of the Bankruptcy Code provides, in pertinent part, that “[a] claim or interest, proof of which is filed under section 501 of this title, is deemed allowed, unless a party in interest . . . objects.” 11 U.S.C. § 502(a). 13. When asserting a proof of claim against a bankrupt estate, a claimant must allege facts that, if true, would support a finding that the debtor is legally liable to the claimant. In

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re Allegheny Int’l, Inc., 954 F.2d 167, 173 (3d Cir. 1992). A proof of claim filed in accordance with section 501 of the Bankruptcy Code and the Bankruptcy Rules typically constitutes “prima facie evidence of the validity and amount of the claim.” Fed R. Bankr. P. 3001(f). 14. To receive the benefit of prima facie validity, however, the proof of claim must “set forth facts necessary to support the claim.” In re Stoecker, 143 B.R. 879, 883 (N.D. Ill. 1992); Allegheny, 954 F.2d at 167 (“[A] claim that alleges facts sufficient to support a legal liability to the claimant satisfies the claimant’s initial obligation to go forward.”). Initially, the burden of proof lies on the claimant; if the claimant supports his claim with sufficient facts or documentation, the claim is deemed prima facie valid. In re Devonshire PGA Holdings LLC, 548 B.R. 689, 697 (Bankr. D. Del. 2016) (citing In re Allegheny Int’l, Inc., 954 F.2d at 173–74); Lampe v. Lampe, 665 F.3d 506, 514 (3d Cir. 2011). 15. A claimant’s failure to allege facts and to provide sufficient support for a claim deprives the claim of prima facie validity. See, e.g., In re Jorczak, 314 B.R. 474, 481-82 (Bankr. D. Conn. 2004) (discussing the evidentiary requirements and burden of proof with respect to the allowance of claims); In re Los Angeles Int’l Airport Hotel Assoc., 196 B.R. 134, 139 (9th Cir. BAP 1996). Moreover, while a properly filed proof of claim is prima facie evidence of the claim’s allowed amount, when an objecting party presents evidence to rebut a claim’s prima facie validity, the claimant bears the burden of proving the claim’s validity by a preponderance of evidence. See In re Allegheny Int’l, Inc., 954 F.2d at 173-74. 16. Once an objection to a claim is filed, the Court, after notice and hearing, shall determine the allowed amount of the claim pursuant to section 502(b) of the Bankruptcy Code. The burden of persuasion with respect to the claim always rests with the claimant. See,

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e.g., Biolitec, AG v. Cyganowski, 2013 WL 6795400, *3 (D.N.J. Dec. 16, 2013); In re Allegheny Int’l, Inc., 954 F.2d at 173-74. B. The Reduced Claims set forth on Exhibit A to the Proposed Order should be adjusted and reduced, and the Expunged Claims set forth on Exhibit B to the Proposed Order should be Disallowed and Expunged in their entirety 17. The Liquidating Trustee and his advisors have reviewed the proofs of claim (including supporting documentation) filed in these Chapter 11 Cases and compared them with the Debtors’ Schedules of Assets and Liabilities, Statements of Financial Affairs, and Books and Records. After careful review, the Liquidating Trustee has determined that (i) each Reduced Claim set forth on Exhibit A to the Proposed Order should be adjusted and reduced to the corresponding amount reflected in the Debtors’ Books and Records, and (ii) each Expunged Claim set forth on Exhibit B to the Proposed Order is absent from the Debtors’ Books and Records and should therefore be deemed disallowed and expunged in its entirety. 18. To avoid the possibility of a claimant receiving unwarranted recoveries (if such claimant has a claim at all), the Liquidating Trustee respectfully requests that the Court sustain this Omnibus Objection and enter the Proposed Order authorizing the Liquidating Trustee and Claims Agent to (i) reduce and adjust the Reduced Claims set forth on Exhibit A to the corresponding amount reflected in the Debtors’ Books and Records, and (ii) disallow and expunge in their entirety each Expunged Claim set forth in Exhibit B. RESPONSES TO THIS OMNIBUS OBJECTION 19. Filing and Service of Responses: To contest this Omnibus Objection, a claimant must file and serve a written response (the “Response”), so that it is actually received by the Clerk of the Court and the parties listed in the following paragraph no later than 4:00 p.m. (ET) on June 29 , 2021 (the “Response Deadline”). Claimants should locate their names and claims on Exhibit A and/or Exhibit B attached to the Proposed Order and carefully review the

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Proposed Order and the exhibits. All Responses must address the grounds upon which the Liquidating Trustee objects to a particular claim. If Responses are received, a hearing to consider the Omnibus Objection (the “Hearing”) shall be held on July 6, 2021 at 10:00 a.m. (ET), before the Honorable John K. Sherwood, United States Bankruptcy Judge, in courtroom #3D of the United States Bankruptcy Court for the District of New Jersey, Martin Luther King Jr. Federal Building, 50 Walnut Street, Third Floor, Newark, New Jersey 07102. 20. Every Response must be filed and served so as to be actually received by the Response Deadline by the parties listed in the Notice of Liquidating Trustee’s Seventh Omnibus Objection to Certain Claims to be Reduced, or Disallowed and Expunged in their Entirety, based on the Debtors’ Books and Records filed herewith. The Liquidating Trustee submits that in light of the nature of the relief requested, no other or further notice need be given. 21. Content of Responses: Every Response to this Omnibus Objection must contain, at a minimum, the following: (a) a caption with the name of the Court, the above-referenced case number and the title of this Omnibus Objection to which the Response is directed; and the name of the responding claimant; (b) a concise statement setting forth the reasons why a particular claim should not be disallowed for the reasons set forth in this Omnibus Objection, including, but not limited to, the specific factual and legal bases upon which the claimant will rely in opposing this Omnibus Objection at the Hearing; (c) all documentation or other evidence of the claim in question, to the extent not already included with the claimant’s proof of claim, upon which the claimant will rely in opposing this Omnibus Objection at the Hearing; (d) the name, address, and telephone number of the person(s) (who may be the claimant or a legal representative) possessing ultimate authority to reconcile, settle, or otherwise resolve the claim on behalf of the claimant; and (e) the name, address, and telephone number of the person(s) (who may be the claimant or a legal representative) to whom the Liquidating Trustee should serve any reply to the Response.

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22. Timely Response Required; Hearing; Replies: If a Response is properly and timely filed and served in accordance with the above procedures, the Liquidating Trustee or any other party-in-interest will endeavor to reach a consensual resolution with the responding claimant. If no consensual resolution is reached, the Court will conduct a hearing with respect to this Omnibus Objection and the Response on the date and time indicated above, or such other date and time as parties filing Responses may be notified. Only those Responses made in writing and timely filed and received will be considered by the Court at any hearing on the Omnibus Objection. 23. Adjournment of Hearing: The Liquidating Trustee reserves the right to adjourn the Hearing on any disputed claim included in this Omnibus Objection. In the event that the Liquidating Trustee adjourns the Hearing, the Liquidating Trustee will state that the Hearing on that particular disputed claim referenced in this Omnibus Objection, and/or Response, has been adjourned on the agenda for the Hearing on this Omnibus Objection, which agenda will be served on the person designated by the claimant in each Response. 24. If a claimant whose claim is subject to this Omnibus Objection and who is served with it, fails to file and serve a timely Response in compliance with the foregoing procedures, the Liquidating Trustee will present to the Court an appropriate order without further notice to such a claimant. RESERVATION OF RIGHTS 25. The Liquidating Trustee hereby reserves the right to object in the future to any of the claims that are the subject of this Omnibus Objection on any ground, and to amend, modify, and/or supplement this Omnibus Objection, including, without limitation, to object to amended or newly-filed claims. Without limiting the generality of the foregoing, the Liquidating Trustee specifically reserves the right to amend this Omnibus Objection, file additional papers in

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support of this Omnibus Objection, or take other appropriate actions, including to: (a) respond to any allegation or defense that may be raised in a Response filed in accordance with the Omnibus Objection by or on behalf of any of the claimants or other interested parties; (b) object further to any claim for which a claimant provides (or attempts to provide) additional documentation or substantiation; and (c) object further to any claim based on additional information that may be discovered upon further review by the Liquidating Trustee or through discovery pursuant to the applicable provisions of the Bankruptcy Rules. SEPARATE CONTESTED MATTERS 26. To the extent a Response is filed regarding any individual claim that is the subject of this Omnibus Objection and the Liquidating Trustee are unable to resolve the Response, the Omnibus Objection by the Liquidating Trustee to such claim shall constitute a separate contested matter as contemplated by Bankruptcy Rule 9014. Any order entered by the Court regarding an objection asserted in this Omnibus Objection shall be deemed a separate order with respect to each Claim subject thereto. WAIVER OF MEMORANDUM OF LAW 27. The Liquidating Trustee respectfully requests that the Court waive the requirement to file a separate memorandum of law pursuant to Local Rule 9013-1(a)(3) because the legal basis upon which the Liquidating Trustee relies is incorporated herein and the Omnibus Objection does not raise any novel issues of law. NOTICE 28. Notice of this Omnibus Objection has been given to (i) the Office of the United States Trustee for the District of New Jersey; (ii) each of the claimants listed on Exhibit A and Exhibit B to the Proposed Order; and (iii) all parties that have requested to receive notice

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pursuant to Article XIV.I. of the Plan and Bankruptcy Rule 2002. In light of the nature of the relief requested herein, the Liquidating Trustee respectfully submits that no other or further notice is required. CONCLUSION WHEREFORE, the Liquidating Trustee respectfully requests entry of the Proposed Order authorizing the Liquidating Trustee and Claims Agent to (i) reduce and adjust the Reduced Claims set forth on Exhibit A to the corresponding amount reflected in the Debtors’ Books and Records, and (ii) disallow and expunge in their entirety each Expunged Claim set forth in Exhibit B. Dated: June 1, 2021 Respectfully submitted, LOWENSTEIN SANDLER LLP /s/ Joseph J. DiPasquale Joseph J. DiPasquale, Esq. Michael Papandrea, Esq. John P. Schneider, Esq. One Lowenstein Drive Roseland, New Jersey 07068 (973) 597-2500 (Telephone) (973) 597-2400 (Facsimile) jdipasquale@lowenstein.com mpapandrea@lowenstein.com jschneider@lowenstein.com Counsel to the Liquidating Trustee

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