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Full title: Notice of WMLP Liquidation Trust's Third Semi-Annual Report for the Period from July 1, 2020 Through December 31, 2020. (Related document(s):1934 Notice) Filed by WMLP Liquidation Trust (Wertz, Jennifer) (Entered: 01/20/2021)

Document posted on Jan 19, 2021 in the bankruptcy, 9 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Third Semi-Annual Liquidating Trust Report for the period from July 1 through December 31, 2020 (the “Reporting Period”) pursuant to Section 4.15 of the Liquidation Trust Agreement and Declaration of Trust [Docket No. 1934] (the “Liquidation Trust Agreement”), and Article III.B.5 of the Joint Plan of Liquidation for the WMLP Debtors (the “Plan”),3 confirmed by the United States Bankruptcy Court for the Southern District of Texas (the “Court”) on June 5, 2019Specifically, the WMLP Debtors are: (a) WMLP; (b) Westmoreland Kemmerer, LLC; (c) Oxford Mining Company, LLC; (d) Harrison Resources, LLC; (e) Oxford Mining Company-Kentucky, LLC; (f) Daron Coal Company, LLC; (g) Oxford Conesville, LLC; and (h) Westmoreland Kemmerer Fee Coal Holdings, LLC.Exhibit A Schedule of Liquidating Trust Assets and Liabilities dule of Liquidating Trust Assets and Liabilities June 21, 2019 December 31, 2019 June 30, 2020 December 31, 2TS nt assets ash $ - $ 27,397 $ 2,870,591 $ 24,etainers$ 1 06,000 $ 4,477,260aims and related payments (see Exhibit C) (1,795,851) ( 730,595) - (2,526,446)st-confirmation billings ( 265,069) - - ( 265,069)ford Mining Company, LLC v Ohio Gathering Company, LLC litigation pense (the "Litigation"), funded by and for the benefit of Holders of owed Credit Agreement Claims ( 157,248) (67,126) - ( 224,374)oceeds from the Litigation - 5 ,850,000 - 5 ,850,000yment of Litigation proceeds to Holders of Allowed Credit Agreement - (3,000,000) (2,850,000) (5,850,000)ministrative costs: - US Trustee fees ( 507,177) - - ( 507,177)Claims administration 123,244 - - 123, Financial LLC 7,196 - - 7,ins Inc. 380 - - ont Supply Company - 3 ,275 - 3,nal Company 1,510 - - 1, Auto Parts, Inc. 1,158

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION § In re: § Chapter 11 § WESTMORELAND COAL COMPANY, et al.1 § Case No. 18-35672 (DRJ) § Debtors. § (Jointly Administered) § WMLP LIQUIDATION TRUST’S THIRD SEMI-ANNUAL REPORT FOR THE PERIOD FROM JULY 1, 2020 THROUGH DECEMBER 31, 2020 gtCFOservices LLC,2 as Liquidating Trustee, hereby files this Third Semi-Annual Liquidating Trust Report for the period from July 1 through December 31, 2020 (the “Reporting Period”) pursuant to Section 4.15 of the Liquidation Trust Agreement and Declaration of Trust [Docket No. 1934] (the “Liquidation Trust Agreement”), and Article III.B.5 of the Joint Plan of Liquidation for the WMLP Debtors (the “Plan”),3 confirmed by the United States Bankruptcy Court for the Southern District of Texas (the “Court”) on June 5, 2019 [Docket No. 1967]. A. Assets and Liabilities of Liquidating Trust See Exhibit A (“Schedule of Liquidating Trust Assets and Liabilities”) attached hereto. 1 Due to the large number of debtors in these chapter 11 cases, for which joint administration has been granted, a complete list of the debtors and the last four digits of their tax identification, registration, or like numbers is not provided herein. A complete list of such information may be obtained on the website of the claims and noticing agent in these chapter 11 cases at www.donlinrecano.com/westmoreland. Westmoreland Coal Company's service address for the purposes of these chapter 11 cases is 9540 South Maroon Circle, Suite 300, Englewood, Colorado 80112. 2 gtCFOservices LLC is a single-member California limited liability company of which Gerald Tywoniuk is the sole member. 3 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Plan.

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B. Funding, Distributions Made and Expenses Paid See Exhibit B (“Schedule of Funding, Distributions Made and Expenses Paid”) attached hereto. C. Claims and Related Payments See Exhibit C (“Schedule of Claims and Related Payments”) attached hereto. D. Matters Related to Implementation of the Liquidating Trust The Court entered the final decree closing the cases related to the WMLP Debtors4 on June 17, 2019 [Docket No. 2099]. On June 21, 2019, the effective date of the WMLP Plan occurred (the “WMLP Effective Date”) [Docket No. 2068]. Pursuant to the Plan and the Liquidating Trust Agreement, as of the WMLP Effective Date, the WMLP Liquidation Trust has since then reviewed, analyzed, and objected to numerous claims via omnibus claim objections and other filings as reflected on the docket in these cases. In addition, as set forth on Exhibit B hereto, the Liquidating Trust has made disbursements on certain claims as same have become allowed, as included on Schedule A thereto. As of the date of this filing, the proposed Stipulation and Agreed Order Resolving Proof of Claim No. 35-1 (DRC Claim No. 645) Filed by Cummings Inc. dba Cummins Sales and Service [Docket No. 3214] is the only matter pending before the Court. In addition, at present, the WMLP Liquidation Trust is working toward a resolution of remaining issues related to claims that have not yet been resolved, involving, in particular, claims or other matters involving governmental entities 4 Specifically, the WMLP Debtors are: (a) WMLP; (b) Westmoreland Kemmerer, LLC; (c) Oxford Mining Company, LLC; (d) Harrison Resources, LLC; (e) Oxford Mining Company-Kentucky, LLC; (f) Daron Coal Company, LLC; (g) Oxford Conesville, LLC; and (h) Westmoreland Kemmerer Fee Coal Holdings, LLC. 2

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Pursuant to 28 U.S.C. Section 1746(2), the undersigned hereby declares under penalty of perjury that the foregoing is true and correct to the best of his knowledge and belief. Date: January [ ], 2021 /s/ Gerald Tywoniuk Name: Gerald Tywoniuk Title: sole member of gtCFOservices LLC Trustee for the WMLP Liquidation Trust

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Exhibit A Schedule of Liquidating Trust Assets and Liabilities

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dule of Liquidating Trust Assets and Liabilities June 21, 2019 December 31, 2019 June 30, 2020 December 31, 2TS nt assets ash $ - $ 27,397 $ 2,870,591 $ 24,etainers - 30,585 - Total current assets - 57,982 2 ,870,591 24,assets $ - $ 57,982 $ 2,870,591 $ 24,LITIES AND EQUITY nt liabilities ccounts payable $ - $ 14,783 $ - $ ue to Holders of Allowed Credit Agreement Claims - - 2 ,850,000 Total current liabilities - 14,783 2 ,850,000 s of assets over liabilities unding from Kemmerer Operations, LLC - 3 ,164,992 4 ,371,260 4 ,477,laims and related payments made, and costs incurred - (3,157,378) (4,386,254) (4,488,etainers transferred from WMLP Debtors - 35,585 35,585 35,Total excess of assets over liabilities - 43,199 20,591 24,liabilities and excess of assets over liabilities $ - $ 57,982 $ 2,870,591 $ 24,

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Exhibit B Funding, Distributions Made and Expenses Paid

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g, Distributions Made and Expenses Paid For the Period For the Period For the Period June 21 - January 1 - July 1 - December 31, June 30, December 31, 2019 2020 2020 Total to Date lows: nding from Kemmerer Operations, LLC ("KOL") $ 3,164,992 $ 1,206,268 $ 1 06,000 $ 4,477,260aims and related payments (see Exhibit C) (1,795,851) ( 730,595) - (2,526,446)st-confirmation billings ( 265,069) - - ( 265,069)ford Mining Company, LLC v Ohio Gathering Company, LLC litigation pense (the "Litigation"), funded by and for the benefit of Holders of owed Credit Agreement Claims ( 157,248) (67,126) - ( 224,374)oceeds from the Litigation - 5 ,850,000 - 5 ,850,000yment of Litigation proceeds to Holders of Allowed Credit Agreement - (3,000,000) (2,850,000) (5,850,000)ministrative costs: - US Trustee fees ( 507,177) - - ( 507,177)Claims administration ( 120,104) (1,589) (25,165) ( 146,858)Tax returns (25,000) ( 284,953) (2,068) ( 312,021)IT and facility (1,422) (8,924) ( 450) (10,796)Legal fees ( 165,239) (61,715) (48,407) ( 275,361)Administrative ( 100,485) (58,172) (26,403) ( 185,060)ange in cash 27,397 2 ,843,194 (2,846,493) 24,098g cash balance - 27,397 2 ,870,591 -g cash balance $ 27,397 $ 2,870,591 $ 24,098 $ 24,098ludes payments for Trustee services totalling $87,068 to gtCFOservices LLC, for which Gerald iuk is the sole member, for the period June 21, 2019 - December 31, 2020.

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Exhibit C Claims and Related Payments 6

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s and Related Payments For the Period For the Period For the Period June 21 - January 1 - July 1 - December 31, June 30, December 31, 2019 2020 2020 Total to Date ch Heating and Air Conditioning, Inc. $ 328 $ - $ - $ eyors & Equipment, Inc. 123,244 - - 123, Financial LLC 7,196 - - 7,ins Inc. 380 - - ont Supply Company - 3 ,275 - 3,nal Company 1,510 - - 1, Auto Parts, Inc. 1,158 - - 1,al Revenue Service - 6 - x LLC 1 5,180 - - 1 5,lobal Surface Mining Inc. 3 9,283 - - 3 9,tsu Equipment Company 5 2,886 - - 5 2, H Industrial, Inc. 2 4,603 - - 2 4,ln County, Wyoming - 340,943 - 340,en Engineering LLC 1 4,832 - - 1 4,Machinery Company 1,193,450 - - 1,193, of Wyoming Department of Revenue - 372,027 - 372,. Grainger, Inc. 1 2,543 - - 1 2,pum Hardware Company 296,368 - - 296,chester Fire Insurance Company - 14,344 - 1 4,ern Wyoming Beverages, Inc. 1,644 - - 1, Radiator Works Inc 1 1,246 - - 1 1,$ 1 ,795,851 $ 7 30,595 $ - $ 2 ,526,