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Full title: Third Interim Post-Confirmation Fee Application for Compensation for Joseph J. Luzinski, Financial Advisor, Period: 12/1/2020 to 5/31/2021, Fee: $239,085.00, Expenses: $763.32. Filed by Financial Advisor Joseph J. Luzinski (Dodd, John)

Document posted on Jun 23, 2021 in the bankruptcy, 96 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

YSB Review e-mails between Al Beutel and Judy Cregger regarding an ACH deposit from yesterday; review the detail and e-mail the detail and comments to Judy 0.10 YSB Review the payroll reports for the December 15, 2020 payroll; review the cash needs analysis from Judy Cregger; initiate the bank transfer as needed; e-mail to Joe Luzinski providing the payroll reports and comments regarding the cash balance; e-mail to Judy Cregger approving the payroll.1/10/2021 YSB Review e-mail from Joe Luzinski regarding the status of the sale of the portfolio; review follow-up e-mails from Judy Cregger and Julio Rojas; e-mail to Joe Luzinski regarding attending the planning meeting.0.10 YSB Review e-mail from Joe Luzinski providing the notice from Paychex as to the Philadelphia, PA, taxes and review the tax schedule; e-mail to Judy Cregger requesting that she contact Paychex to file final returns; follow-up e-mails with Judy Cregger regarding filing the final payroll returns.0.10 YSB Review e-mail from Judy Cregger requesting additional information about a pending ACH; review the bank account and e-mail comments to Judy Cregger and Joe Luzinski.

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UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA MIAMI DIVISION www.flsb.uscourts.gov In re: Chapter 11 1 GC COLLECTIONS, et al.,1 Case No. 18-19121-RAM Debtors. (Jointly Administered) _____________________________/ SUMMARY OF THIRD INTERIM POST-CONFIRMATION FEE APPLICATION OF DEVELOPMENT SPECIALISTS, INC. AS FINANCIAL ADVISOR2 TO THE LIQUIDATING TRUSTEE
Table 1 on page 1. Back to List of Tables
1. Name of Applicant: Development Specialists, Inc.
2. Role of Applicant: To Provide Financial Advisory Services to
Liquidating Trustee
3. Name of Certifying Professional: Joseph J. Luzinski
4. Date case filed: July 27, 2018
5. Date of Retention Order: February 26, 2020
[Nunc Pro Tunc to November 21, 2019]
IF INTERIM APPLICATION, COMPLETE 6, 7 AND 8 BELOW: None
6. Period for this Application: December 1, 2020 through May 31, 2021
7. Amount of Compensation Sought: $239,085.00
8. Amount of Expense Reimbursement
Sought:
$763.32
1 The Debtors in the Chapter 11 Cases, along with the business addresses and the last four (4) digits of each Debtor’s federal tax identification number, if applicable, are: 1 GC Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (9517); and 1 West Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (1711) 2 Development Specialists, Inc. was retained by the Debtors pursuant to the Court’s September 26, 2018 Order, Pursuant to Sections 105(a) and 363(b) of the Bankruptcy Code, Authorizing the Debtors to (I) (A) Retain Development Specialists, Inc. as their Restructuring Advisor, (B) Designating Bradley D. Sharp as Chief Restructuring Officer and Joseph J. Luzinski as Deputy Chief Restructuring Officer, Nunc Pro Tunc to July 27, 2018, and (C) to Utilize Additional DSI Personnel; and (II) Approving the DSI Engagement Agreement Related Thereto [ECF No. 155]

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Table 1 on page 2. Back to List of Tables
IF FINAL APPLICATION, COMPLETE 9 AND 10 BELOW: None
9. Total Amount of Compensation Sought
during case:
N/A
10. Total Amount of Expense
Reimbursement Sought during case:
N/A
11. Amount of Original Retainer (s)
Please disclose both Fee Retainer and
Cost Retainer if such a Retainer has
been received:
$0.00
12. Current Balance of Retainer(s) remaining: $0.00
13. Last quarterly operating report
filed (Months/Year and ECF
No.):
June through November 2020;
[ECF No. 2447]
14. If case is Chapter 11, current funds in
the Chapter 11 estate:
$7,987,388.001
15. If case is Chapter 7, current funds held
by Chapter 7 trustee:
N/A
History of Fees and Expenses Post Confirmation 1. Date, sources, and amounts of retainers received: Date Sources Amounts For fees or costs? NONE NONE NONE NONE 2. Dates, sources, and amounts of third party payments received: Date Sources Amounts For fees or costs? NONE NONE NONE NONE 3. Prior fee and expense: 1 Amount as of January 29, 2021, per the Liquidation Trustee’s Post-Confirmation Quarterly Operating Report for the Period from January 1, 2021 through March 31, 2021 (DE #2507).

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Table 1 on page 3. Back to List of Tables
Time
Period
Fees
Requested
Fees
Paid
Expenses
Requested
Expenses
Paid
Status
11/22/2019
to
5/31/2020
$406,665.002 $386,331.75 $546.20 $546.20 7/30/20 – DE #2357
Granting First Interim
Post-Confirmation
Fee Application of
DSI – awarded fees
of $386,331.75 and
expenses of $546.20
and authorized
payment of
$386,331.75 and
$546.20,
respectively, for fees
and costs.3
06/01/2020
to
11/30/2020
$354,081.00 $354,081.00 $1,649.13 $1,649.13 1/22/21 -DE #2464
Granting Second
Interim Post-
Confirmation Fee
Application of DSI –
awarded fees of
$354,081.00 and
expenses of
$1,649.13 and
authorized payment
of $354,081.00 and
$1,649.13,
respectively, for fees
and costs.
4. Summary of monthly invoices submitted for payment:
Table 2 on page 3. Back to List of Tables
Time
Period
Fees
Requested
Fees
Paid
Expenses
Requested
Expenses
Paid
Status
12/01/2020
to
12/31/2020
$92,160.004 $73,728.00 $92.70 $92.70 DSI has received
payment of 80% of
the fees requested
and 100% of the
expenses requested.
2 Pursuant to DSI’s engagement, DSI has agreed, as it did with its previous retention pre-Confirmation, to a blended hourly rate cap of $450.00 for all professional fees. 3 DSI agreed to defer payment pertaining to $1,800.00 (4 hours at $450.00/hour) due to an objection from the SEC relative to same during the period March 2020 and continues to discuss same with the SEC. DSI did not seek approval and/or payment for same in its First Interim Application and will address same in a future Application, as appropriate. 4 Pursuant to DSI’s engagement, DSI has agreed, as it did with its previous retention pre-Confirmation, to a blended hourly rate cap of $450.00 for all professional fees.

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DSI has received 01/01/2021 payment of 80% of to $50,355.00 $40,284.00 $89.05 $89.05 the fees requested 01/31/2021 and 100% of the expenses requested. DSI has received 02/01/2021 payment of 80% of to $38,700.00 $30,960.00 $16.20 $16.20 the fees requested 02/28/2021 and 100% of the expenses requested. DSI has received 03/01/2021 payment of 80% of to $22,500.00 $18,000.00 $1.83 $1.83 the fees requested 03/31/2021 and 100% of the expenses requested. DSI has received 04/01/2021 payment of 80% of to $21,330.00 $17,064.00 $533.93 $533.93 the fees requested 04/30/2021 and 100% of the expenses requested. DSI has circulated its May 2021 invoice for professional fees 05/01/2021 and expenses and to $14,040.00 $ $29.61 $ the amount remains 05/31/2021 outstanding as of the date of this Application. Total Monthly Fees Incurred to Date: $239,085.005 Total Monthly Fees Requested to Date: $239,085.00 Total Monthly Fees Paid to Date: $180,036.00 Total Monthly Fees Open to Date: $ 59,049.00 Total Monthly Expenses Incurred to Date: $ 763.32 Total Monthly Expenses Requested to Date: $ 763.32 Total Monthly Expenses Paid to Date: $ 733.71 Total Monthly Expenses Open to Date: $ 29.61 5 The $239,085.00 represents the total monthly fees incurred to date which is the amount after adjustment for the $450.00 blended hourly rate cap as agreed to by DSI – as shown below, the unadjusted professional fees for DSI professionals for the period was $278,951.00.

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HOLDBACK REMAINING FOR MONTHLY STATEMENT(S) AND FEE STATEMENT Monthly Statement(s) December 2020 Monthly Statement $ 18,432.00 20% Fees January 2021 Monthly Statement $ 10,071.00 20% Fees February 2021 Monthly Statement $ 7,740.00 20% Fees March 2021 Monthly Statement $ 4,500.00 20% Fees April 2021 Monthly Statement $ 4,266.00 20% Fees May 2021Monthly Statement $ 14,040.00 100% Fees $ 47,817.00 Application Period Only Fee Application(s) First Interim Fee Application $20,333.25 Through May 31, 2020 Second Interim Fee Application $ 0.00 Through November 30, 2020

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UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA MIAMI DIVISION www.flsb.uscourts.gov In re: Chapter 11 1 GC COLLECTIONS, et al.,1 Case No. 18-19121-RAM Debtors. (Jointly Administered) _____________________________/ THIRD INTERIM POST-CONFIRMATION APPLICATION OF DEVELOPMENT SPECIALISTS, INC. TO PROVIDE FINANCIAL ADVISORY SERVICES TO THE LIQUIDATING TRUSTEE Development Specialists, Inc. (“DSI”), provider of financial advisory services to the Liquidating Trustee applies for interim compensation for fees for services rendered and reimbursement for costs incurred in these Chapter 11 cases (“Application”). This Application is filed pursuant to 11 U.S.C. §§ 330 and 331, Bankruptcy Rule 2016, Local Rule 2016-1, this Court’s Order Granting Motion of the Liquidating Trustee for Entry of an Order Modifying Procedures for Monthly, Interim, and Final Compensation and Reimbursement of Expenses of Professionals and Affirming that Such Procedures as Modified Shall Apply to Professionals Retained by the Liquidating Trustee [ECF No. 2253], and the First Amended Joint Plan of Liquidation [ECF No. 805] (the “Plan”), and meets all of the requirements set forth in the Guidelines (“Guidelines”) incorporated in Local Rule 2016-1(B)(1). The exhibits attached to this application, pursuant to the Guidelines, are: 1 The Debtors in the Chapter 11 Cases, along with the business addresses and the last four (4) digits of each Debtor’s federal tax identification number, if applicable, are: 1 GC Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (9517); and 1 West Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (1711)

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Exhibits “1-A” and “1-B”- Summary of Professional and Paraprofessional Time. Exhibit “2” - Summary of Requested Reimbursements of Expenses. Exhibit “3” - The applicant’s complete time records, in chronological order, by activity code category, for the time period covered by this application. The requested fees are itemized to the tenth of an hour. As explained more fully below, Applicant believes that the requested compensation of $239,085.00 and reimbursement of expenses of $763.32, for the Third Interim Period (as defined below), is reasonable considering the twelve factors enumerated in Johnson v. Georgia Highway Express, Inc., 488 F.2d 714 (5th Circuit 1974), made applicable to bankruptcy proceedings by In re First Colonial Corp. of America, 544 F.2d 1291 (5th Cir. 1977), as follows: Case Background 1. On July 27, 2018 (the “Petition Date”), 1 GC Collections LLC f/k/a 1 Global Capital LLC and 1 West Collections LLC f/k/a 1 West Capital LLC (collectively, the “Debtors”) commenced the above-captioned bankruptcy cases (the “Chapter 11 Cases”) by filing voluntary petitions for relief under chapter 11 of title 11 of the United States Code, 11 U.S.C. §§ 101–1532 (the “Bankruptcy Code”), in the United States Bankruptcy Court for the Southern District of Florida (the “Court”). 2. On July 22, 2019, the Debtors and the Official Committee of Unsecured Creditors filed the First Amended Joint Plan of Liquidation of 1 Global Capital LLC and 1 West Capital LLC Under Chapter 11 of the Bankruptcy Code Proposed by the Debtors and the Official Committee of Unsecured Creditors (as it may be further amended, supplemented or modified from time to time, the “Plan”) [ECF No. 805].2 3. On September 20, 2019, the Court entered the Order Confirming First Amended Joint 2 All capitalized terms used in the Application but not defined herein shall have the meanings set forth for such terms in the Plan.

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Plan of Liquidation of 1 Global Capital LLC and 1 West Capital LLC Under Chapter 11 of the Bankruptcy Code Proposed by the Debtors and the Official Committee of Unsecured Creditors [ECF No. 1197] (the “Confirmation Order”), confirming the Plan, directing the execution of the 1 GC Collections Creditors’ Liquidating Trust Agreement (the “Liquidating Trust Agreement”), and approving the appointment of the Liquidating Trustee (the “Liquidating Trustee”) as the liquidating trustee of the Trust. 4. On November 21, 2019, the Effective Date of the Plan occurred. See Notice of (A) Effective Date of Chapter 11 Plan and (B) Administrative Claims Bar Date [ECF No. 1586]. 5. Pursuant to the Liquidating Trust Agreement, the Liquidating Trustee may retain attorneys, financial advisors, accountants or other professionals and employees. Liquidating Trust Agreement ¶ 3.9. Any such retention shall be made upon application to the Court in accordance with Rule 2014 of the Federal Rules of Bankruptcy Procedure. Id. 6. On February 26, 2020, this Court entered an order authorizing the employment and retention of Development Specialists, Inc. to provide financial advisory services to the Liquidating Trustee in the cases nunc pro tunc to November 22, 2019, the Effective Date [ECF No. 2254]. 7. On June 30, 2020, DSI filed its First Interim Post-Confirmation Application for Compensation for Services Rendered and Reimbursement of Expenses Incurred For the Period from November 22, 2019 through May 31, 2020 (DE #2338). On July 30, 2020, this Court entered its Order Awarding First Interim Compensation and Reimbursement of Expense to Development Specialists, Inc., as Financial Advisor to the Liquidating Trustee, and awarded as an interim award in the amount of $386,331.75 in fees and $546.20 in expenses and authorized payment of 95% of the fees, totaling $386,331.75, and 100% of expenses, totaling $546.20, resulting in a 5% holdback of fees totaling $20,333.25 (DE #2357)(the “DSI First Interim Post-Confirmation Fee Order”).

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8. On January 6, 2021, DSI filed its Second Interim Post-Confirmation Application for Compensation for Services Rendered and Reimbursement of Expenses Incurred For the Period from June 1, 2020 through November 30, 2020 (DE #2447). On January 22, 2021, this Court entered its Order Awarding Second Interim Compensation and Reimbursement of Expense to Development Specialists, Inc., as Financial Advisor to the Liquidating Trustee, and awarded as an interim award in the amount of $354,081.00 in fees and $1,649.13 in expenses and authorized payment of 100% of the fees, totaling $354,081.00, and 100% of expenses, totaling $1,649.13. (DE #2464)(the “DSI Second Interim Post-Confirmation Fee Order”). Jurisdiction, Venue and Predicates for Relief 9. The Court has jurisdiction over this Application pursuant to 28 U.S.C. §§ 157 and 1334. Venue is proper in this district pursuant to 28 U.S.C. § 1408. This matter is core within the meaning of 28 U.S.C. § 157(b)(2). 10. The statutory predicates for the relief sought herein are sections 330 and 331 of the Bankruptcy Code, Bankruptcy Rule 2016, and Local Rule 2016-1. Summary of Services Rendered 11. This Application is the second interim post-confirmation application for compensation for services rendered and reimbursement of expenses incurred by DSI in these cases. In connection with the professional services described below, by this Application, DSI seeks Court approval of compensation in the amount of $239,085.00 and $763.32 for reimbursement of expenses incurred for the period from December 1, 2020 through May 30, 2021 (the “Second Interim Period”). 12. A detailed recitation of each and every item of professional services that DSI performed during the Second Interim Period would unduly burden the Court. The following summaries are therefore intended to highlight the areas in which services were rendered throughout the Second Interim

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Period. As more fully described in the attached exhibits, these services included, but were not limited to, the following: a) Attend Court Hrgs/Rev Pleadgs. Professional staff members of DSI spent a total of 3.20 hours at total cost of $1,984.00 in connection with attending court hearings and/or reviewing pleadings, as more fully described in Exhibit 3 attached hereto and incorporated herein by reference, understanding the blended hourly rate cap agreed to by DSI. b) Monthly Bktcy/Semi-Annual Rpts. Professional staff members of DSI spent a total of 12.30 hour at a total cost of $6,894.00 in connection with preparation, finalization, and filing of quarterly operating reports, as more fully described in Exhibit 3 attached hereto and incorporated herein by reference, understanding the blended hourly rate cap agreed to by DSI. c) Claims Analysis /Objections. Professional staff members at DSI spent a total of 126.90 hours at a total cost of $51,148.00 in connection with the review of claims, as more fully described in Exhibit 3 attached hereto and incorporated herein by reference, understanding the blended hourly rate cap agreed to by DSI. d) Tax Issues. Professional staff members at DSI spent a total of 63.80 hours at a total cost of $32,276.50 in connection with the review and analysis of certain tax issues/implications related to the Debtor, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI. e) Managing Business Operations. Professional staff members at DSI spent a total of 98.50 hours at a total cost of $55,841.00 in connection with the managing of the Debtor’s business operations, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI. f) Sale of Assets. Professional staff members at DSI spent a total of 165.60 hours

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at a total cost of $94,403.50 in connection with the sale of asset, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI g) Non-Debtor Affiliate Issues. Professional staff members at DSI spent a total of 0.30 hours at a total cost of $186.00 in connection with non-debtor affiliate related issues, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI. h) Cred./Creds.’ Comm. Contact. Professional staff members at DSI spent a total of 3.30 hours at a total cost of $2,046.00 in connection with creditor related contact issues, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI. i) Non-Debtor Subsidiary Issues. Professional staff members at DSI spent a total of 0.20 hours at a total cost of $124.00 in connection with non-debtor subsidiary issues, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI. j) Litigation Support. Professional staff members at DSI spent a total of 45.80 hours at a total cost of $28,396.00 in connection with litigation support, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI. k) Governmental Contact. Professional staff at DSI spent a total of 11.40 hours at a total cost of $5,652.00 in connection with contact with the government, as more fully described in Exhibit 3 attached hereto and incorporated by reference, understanding the blended hourly rate cap agreed to by DSI.

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13. Members of DSI who worked on this particular project providing financial advisory services to the Liquidating Trustee have extensive experience in bankruptcy matters, fiduciary issues, and complex business bankruptcy matters. Factors to be Considered The Time and Labor Required: DSI has devoted not less than 531.30 hours of time on this matter during the period covered under the Fee Application. When reviewed individually as to each one of the tasks described above, or collectively as a whole, the time expended by the Applicant has been reasonable and efficient to accomplish the needs of the case. The Novelty and Difficulty of the Services Rendered: Many of the services provided by DSI in its role are complex and required extensive review of documents and correspondence, as well as the exercise of skill and application of knowledge of bankruptcy, complex negotiations, strategy, litigation, preference matters and creditor issues. The Skill Requisite to Perform the Services Properly: In order to properly perform the services rendered for the benefit of the Liquidating Trustee, DSI was required to draw upon substantive business knowledge in the fields of bankruptcy, business and negotiating. The Preclusion of Other Employment by the Professional Due to the Acceptance of the Case: DSI is aware of no other employment that was precluded as a result of accepting this case. It is important to note, however, that DSI committed significant time and labor, which otherwise would have been dedicated to other on-going bankruptcy and non-bankruptcy matters. The Customary Fee: The rates charged by the participating professionals as set forth in Exhibits “1-A” and “1-B” are within the range charged by such professionals of similar skill and reputation in their respective jurisdictions and their respective fields of practice. The blended agreed upon billable

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rate of not to exceed $450.00 per hour for the professionals and paraprofessionals working on these cases during the Second Interim Period is less than the rates customarily charged by DSI for similar cases, and reflects the necessity to involve many of the more senior professionals within the firm’s relevant practice areas. In all instances care was taken to avoid duplication of effort, and much of the work initially performed by senior professionals was gradually delegated to more junior professionals billing at lower hourly rates. In addition, as noted in its retention application, DSI agreed that its rates to provide the financial advisor services will be calculated at a blended hourly rate not to exceed $450.00. Whether the Fee is Fixed or Contingent: The Applicant’s compensation in this matter is subject to and contingent upon approval of the Court, a factor which militates in favor of a fee in the amount requested. The amount requested is consistent with the fee that the Applicant would charge its clients in other cases in which fees are payable on a monthly basis without the requirement of application to and approval by any court, except as indicated in the preceding paragraph. Time Limitations Imposed by the Client or Other Circumstances: The immediate nature of matters involved in these cases required DSI’s professionals to devote a substantial amount of their time to handle matters concerning the Chapter 11 estate. In the course of providing the services covered in this Application, DSI professionals consistently responded to the Liquidating Trustee's needs on an expedited basis. Simply stated, these cases required DSI to devote substantial time on an urgent basis to a great number of issues within a highly compressed period of time. The Experience, Reputation, and Ability of the Professional: DSI is a management-consulting firm specializing in reorganization and insolvency matters. The experience, reputation, and ability of DSI are well known throughout the United States. DSI currently has numerous other matters pending in various districts across the United States and in various other cases within the Southern District

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of Florida. The Undesirability of the Case: DSI did not and does not find it undesirable to provide services to the Liquidating Trustee in these cases or any other reputable party in any form of bankruptcy proceeding, based upon the understanding that reasonable compensation will be awarded for fees and expenses incurred during the course of representation. The Nature and Length of the Professional Relationship of the Client: DSI has no prior relationship with the Debtors other than as was disclosed in the Rule 2014 Affidavit and as previously authorized by this Court. Awards in Similar Cases: Under the Bankruptcy Code, the applicable legal standard for determining reasonable final compensation is set forth in 11 U.S.C. § 330(a), which states that reasonable compensation shall be based on the nature, extent, and value of such services, time spent on such services, and the cost of comparable services, other than in a case under the Bankruptcy Code, and reimbursement for actual and necessary expenses incurred. Summary of Expenses 14. DSI incurred or disbursed actual and necessary costs and expenses related to these cases in the aggregate amount of $763.32 during the Third Interim Period. The expenses incurred include, among other things, delivery charges, photocopy charges, conference calls, and other miscellaneous charges. A detailed description of the necessary costs and expenses incurred by DSI is attached hereto as Exhibit “2”. 15. Pursuant to Local Rule 2016-1(B)(1) and the Guidelines for Fee Applications for Professionals in the Southern District of Florida in Bankruptcy Cases, DSI represents as follows with regard to its charges for actual and necessary costs and expenses incurred during the Second Interim Period:

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EXHIBIT 1-A Summary of Professional and Paraprofessional Time Total per Individual for this Period Only ATTACHMENT TO THIRD INTERIM POST-CONFIRMATION FEE APPLICATION 1 GC Collections, et al. Case No. 18-19121-RAM Jointly Administered December 1, 2020 through May 31, 2021
Table 1 on page 16. Back to List of Tables
Name of Professional Person Position of the
Applicant/
Year of Admittance/
Area of Expertise
Hourly
Billing Rate
(including
changes)
Total
Billed
Hours
Total Fees
Joseph J. Luzinski Sr. Managing Director/
Consultant
$620.00 314.20 $194,804.00
Yale S. Bogen Sr. Managing Director $500.00 69.30 $34,650.00
George E. Shoup Managing Director $415.00 40.10 $16,641.50
Shelley L. Cuff Director $325.00 85.10 $27,657.50
Richie B. Twaits Associate $230.00 22.60 $5,198.00
TOTALS None 531.30 $278,951.00
None $450.00 531.30 $239,085.00
UNCAPPED BLENDED HOURLY RATE: $525.03 (straight computation without agreed upon
hourly blended fee cap)
CAPPED BLENDED HOURLY RATE: $450.00 (531.30 x $450.00 = $239,085.00)
None None None None

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EXHIBIT 1-B Summary of Professional and Paraprofessional Time by Activity Code Category for this Time Period Only 1 GC Collections, et al. Case No. 18-19121-RAM Jointly Administered December 1, 2020 through May 31, 2021 Activity Category/ Name Total Hours Total Fees Attend Court Hrgs/Rev Pleadgs Joseph J. Luzinski 3.20 $1,984.00 Activity Subtotal: 3.20 $1,984.00 Monthly Bktcy/Semi-Annual Rpts Joseph J. Luzinski 6.20 $3,844.00 Yale S. Bogen 6.10 $3,050.00 Activity Subtotal: 12.30 $6,894.00 Claims Analysis Joseph J. Luzinski 40.70 $25,234.00 Yale S. Bogen 0.10 $50.00 Shelly L. Cuff 63.80 $20,735.00 Richard B. Twaits 22.30 $5,129.00 Activity Subtotal: 126.90 $51,148.00 Tax Issues Joseph J. Luzinski 27.20 $16,864.00 Yale S. Bogen 20.10 $10,050.00 Shelly L. Cuff 16.50 $5,362.50 Activity Subtotal: 63.80 $32,276.50

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Activity Category/ Name Total Hours Total Fees Managing Business Operations Joseph J. Luzinski 55.60 $34,472.00 Yale S. Bogen 42.60 $21,300.00 Richard B. Twaits 0.30 $69.00 Activity Subtotal: 98.50 $55,841.00 Sale of Assets Joseph J. Luzinski 125.10 $77,562.00 Yale S. Bogen 0.40 $200.00 George E. Shoup 40.10 $16,641.50 Activity Subtotal: 165.60 $94,403.50 Non-Debtor Affiliate Issues Joseph J. Luzinski 0.30 $186.00 Activity Subtotal: 0.30 $186.00 Creds/Creds.’ Comm. Contact Joseph J. Luzinski 3.30 $2,046.00 Activity Subtotal: 3.30 $2,046.00 Non-Debtor Subsidiary Issues Joseph J. Luzinski 0.20 $124.00 Activity Subtotal: 0.20 $124.00 Litigation Support Joseph J. Luzinski 45.80 $28,396.00 Activity Subtotal: 45.80 $28,396.00 Government Contact Joseph J. Luzinski 6.60 $4,092.00 Shelly L. Cuff 4.80 $1,560.00 Activity Subtotal: 11.40 $5,652.00 ACTIVITY TOTAL 531.30 $278,951.00

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EXHIBIT 2 Summary of Requested Reimbursement of Expenses 1 GC Collections, et al. Case No. 18-19121-RAM Jointly Administered December 1, 2020 through May 31, 2021
Table 1 on page 19. Back to List of Tables
Expense Category Service Provider (if
applicable)
Delivery Charges
Photocopies (374 @ $0.15)
Postage
Transportation
Conference Calls
Other Miscellaneous Charges
PACER
TOTAL None

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EXHIBIT 3 Applicant’s Complete Time Record

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10 South LaSalle Street, Suite 3300, Chicago, IL 60603-1026 Telephone: 312.263.4141 Telecopier: 312.263.1180 Date: 2/18/2021 C Collections Creditors' Liquidating Trust Development Specialists, Inc. West Cypress Creek Road te 400 t Lauderdale, FL 33309 F.E.I.N. 36-2967476 Description of Services and Disbursements Fees Disbursements Credits Balance professional services rendered from December 1, 2020 ough December 31, 2020 s per attached category summary: $105,134.00 iscount Blended Rate @$450 (12,974.00) 4.80 hours @ $450 per hour $92,160.00 ministrative costs: essenger/Overnight Services $22.73 hotocopies 0.45 ostage 1.50 onference Call Charges 68.02 $92.70 tal $92,252. PAY AMOUNT ELY PAYMENT OF INVOICES IS ALWAYS APPRECIATED. ABOVE

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c/o Development Specialists, Inc. 500 West Cypress Creek Road Suite 400 Fort Lauderdale FL 33309 HOURS 2/04/2020 JJL Review the Baker McKenzie fee application throughMay 2020. 0.40 n/c 2/07/2020 JJL Review Greenberg Traurig's fee application throughNovember 30, 2020. 0.20 n/c 2/16/2020 JJL Review of the November 2020 time and expenses. 1.00 n/c2/18/2020 JJL Review and organize professional fee payments for 1GC. 0.40 n/c JJL Review the prior period invoices and payments to prepare for fee application summary. 1.00 n/c 2/21/2020 DJS Prepare the draft second interim fee application forthe period of June 1, 2020 through November 30, 2020 and prepare/forward same to Joseph Luzinski for review. 3.70 n/c 2/22/2020 JJL Review the second interim fee application. 1.30 n/cDJS Update and finalize DSI's Second Interim Post-Confirmation Fee Application, teleconference with Joseph Luzinski regarding same, and prepare/forward same to Joseph Luzinski. 0.40 n/c 2/24/2020 JJL Review DSI's fee applications as the request fromcounsel regarding litigation support. 0.50 n/c 2/31/2020 JJL Review of the Baker Mackenzie billings from June2020 to November 2020. 1.00 n/c Fee Application/Client Billing 0.00 0.00 2/04/2020 JJL Review the draft motion to extend the deadline tofile claims objections. 0.30 2/17/2020 JJL Review files and sale-related papers to prepare forthe sale hearing today. 1.00 JJL Attend court hearing on approval of the sale of assets to Rapid Financial. 0.80 2/22/2020 JJL Review the Order Extending Time for Claims Objections and Greenberg Traurig fee order. 0.20 Attend Court Hrgs/Rev Pleadgs 2.30 1,426.00 2/07/2020 YSB Review the input for the monthly operating reportfrom Stacey Cooper; work on completing the report. 0.80 2/23/2020 JJL Review and finalize the November 2020 monthly operating report. 0.70 Monthly Bktcy/Semi-Annual Rpts 1.50 834.00

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HOURS pending distribution and procedures to claim same. 0.80 RBT Follow up phone calls to 1 GC claimants regarding pending distribution and procedures to claim same. 0.40 RBT Update the 1GC claimant distributions contact log listing for additional call and email attempts made. 0.20 RBT Telephone call with Shelly Cuff to review the communication results with claimants DSI has contacted due to having not submitted a W9 or confirmation of the amount listed in item 3 on their ballot. 0.20 RBT Telephone conversation with claimants calling DSI back in response to providing a completed W9. 0.20 RBT Update the 1GC claimant distributions contract log listing for additional call and email attempts made. 0.10 RBT Consolidate the claimants contact log listing the master summary cookbook listing of total claimants and DSI's procedures to contact them . 0.20 SLC Telephone call with Richard Twaits regarding the upcoming distribution and contacting claimants. 0.50 SLC E-mail to claimant regarding W-9 and net investor claim amount. 0.10 SLC Research Epiq inquiry and e-mail to Sid Garabato regarding same. 0.10 2/02/2020 JJL Telephone call with Shelly Cuff regarding the claimsdistribution 0.80 JJL Review and respond to Geoffrey Lipman's correspondence regarding Green Earth and Green Growth tax forms and claims distributions. 0.40 RBT Follow-up phone calls to 1 GC claimants regarding pending distribution and procedures to claim same. 0.30 RBT Follow up emails to all claimants that did not return a ballot to inform them that December 3, 2020 is the last day to indicate whether the claimant is in agreement with the amount listed in item 3 on the ballot in order to received a distribution. 0.20 RBT Telephone calls to the list of 52 claimants of 1GC who have not returned a completed W9 to provide instructions on how to do so. 2.50 RBT Document and update the 1GC claimant contact log listing to reflect the results of phone calls made to claimants who did not return a W9. 0.70 SLC E-mail to claimant regarding ballot and NIC amount. 0.10SLC Telephone call with Joe Luzinski regarding claims distribution. 0.80 SLC Coordinate with Epiq regarding claimants and net investor claim amounts, and update the master reconciliation file regarding same. 0.60 SLC E-mail to Epiq regarding updated files needed for bank balance reconciliation. 0.10 SLC Review updates from Epiq and update the master claims reconciliation file regarding same. 0.80 SLC Review e-mail from Epiq regarding claimant, research and respond regarding same. 0.20 2/03/2020 JJL Review and respond to Geoffrey Lipman's correspondence regarding GreenEarth and GGTI claims. 0.30 JJL Review updated census of claimants who have either submitted tax information or confirm the net investor claim. 0.30

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HOURS to provide a completed W9. 0.50 RBT Update the 1GC claimant distributions contact log listing for communication received from claimants needing to provide a W9, and for all claimants that did not dispute the amount listed in item 3 on their claim ballot. 0.60 RBT Provide a status update of total communication made with 1GC claimants to Shelly Cuff. 0.40 RBT Reflect the additional claimants that did not dispute the amount listed in item 3 on their ballot per the update provided by Epiq. 0.20 SLC E-mail to Richie Twaits regarding updated list of claimants to contact. 0.10 SLC Compile preliminary list of recently allowed claims (since last distribution) and e-mail to Janice Livingston regarding same. 0.50 SLC Reply to John Dodd regarding claimants to contact (2 e-mails) and research contact attempts. 0.20 SLC E-mail to Richie Twaits regarding update to the claimants contact list. 0.10 SLC Update reconciliation of bank balance at Epiq and all distributions to-date, including identification of reconciling items. 3.40 2/04/2020 JJL Review updated list of claims in dispute from Epiqand correspondence to Shelly Cuff regarding same. 0.50 JJL Telephone call with John Dodd regarding the interim distribution and related issues. 0.50 JJL Telephone call with Shelly Cuff regarding the claims update on the second distribution. 0.30 JJL Review interim distribution documentation and correspondence, including press release documents to update for the second distribution. 0.90 RBT Telephone conversations with 1 Global Capital claimants calling DSI back to inquire further information and instructions on how to provide a completed W9. 0.50 RBT Update the 1 Global Capital claimant distributions contact log listing for communication received from claimants needing to provide a W9. 0.20 SLC Telephone call with Richie Twaits and Joe Luzinski regarding the upcoming distribution. 0.30 SLC Prepare draft of the December 2020 distribution and summary of distributions to-date. 2.50 SLC Review e-mail from John Dodd, research and e-mail to Epiq regarding ballots returned as undeliverable. 0.30 SLC Review claimants to contact and e-mail to Julio Rojas and Judy Cregger regarding same. 0.10 SLC Review claimants to contact regarding net investor claim, update with action plan for each. 0.60 2/07/2020 JJL Telephone call with Shelly Cuff regarding the nextinterim distribution calculations and issues. 0.20 JJL Review and respond to Deana Glenn's correspondence regarding interim distributions. 0.20 JJL Review interim distribution calculations and summary of cash-related needs for same. 1.30 JJL Telephone call with Jim Cassel regarding the interim distribution calculations. 0.20 JJL Review and respond to John Dodd's correspondence

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HOURS distribution. 0.20 SLC Additional call with Joe Luzinski regarding cash roll forward. 0.20 SLC Review e-mail from Joe Luzinski regarding W-9 received, respond regarding same and forward to Epiq. 0.10 SLC Update distribution summary and send to Joe Luzinski, John Dodd and Jim Cassel. 0.30 SLC Prepare calculation of wire for claims distribution. 0.20SLC Prepare separate schedule for Stoltmann claimants for December 2020 distribution. 0.20 SLC Prepare draft of the December 2020 distribution and summary schedules of distributions to-date. 3.20 SLC Continue to prepare draft of the December 2020 distribution and summary schedules of distributions to-date. 3.10 2/08/2020 JJL Review updated distribution calculations for theStoltmann clients and assess the calculations of the contingency fee. 0.60 JJL Review final pass through the interim distribution calculations and summary. 0.50 JJL Telephone call with Shelly Cuff regarding interim distribution issues. 0.30 JJL Correspondence to Jim Cassel and John Dodd transmitting the final interim distribution materials and calculations for approval. 0.50 SLC Update the Stoltmann schedule with the Stoltmann fee and net payments to Stoltmann's creditors. 0.20 2/09/2020 SLC Review W-9s received, compare to the draft of theupcoming distribution. 0.60 SLC E-mail to Joe Luzinski regarding the W-9s recently received. 0.10 SLC Send preliminary distribution file to Epiq. 0.20 2/10/2020 JJL Telephone call with Jim Cassel regarding the interimdistribution and related questions. 0.30 RBT Telephone conversation with a claimant of 1 Global Capital LLC, Thomas Judy, returning DSI's phone call confirming instructions to provide a W-9. 0.10 2/11/2020 JJL Review interim distribution calculations to finalizegetting it to Epiq. 0.40 JJL Telephone call with Shelly Cuff regarding the claims distribution issues. 0.20 SLC Telephone call with Joe Luzinski regarding the upcoming distribution. 0.20 SLC Prepare rollforward of claims status for court update. 0.30 2/14/2020 SLC Prepare summary of the claims status progress forupdate to the court. 0.80 SLC Review various inquiries from Epiq, research and e-mails to Epiq and Joe Luzinski regarding same. 2.90 SLC Prepare updated package of cash walkforward, distributions made to-date summary and claims progress based on preliminary distribution report and updates from Epiq. 1.10 RBT Review the 1 GC Collections progress on contacting

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HOURS 2/15/2020 JJL Review the City National Bank accounts to preparecorrespondence to send funds to Epiq for the second distribution. 0.50 SLC Respond to e-mail from Joe Luzinski regarding claimants with missing net investor claim confirmation. 0.20 SLC Review responses from Epiq and update the claims distribution report regarding same. 0.40 SLC Research claimant inquiry received by Joe Luzinski and respond regarding same. 0.10 SLC Forward W-9s received to Epiq for inclusion of claimant in the upcoming distribution. 0.10 SLC Review and respond to inquiry from Epiq regarding claims. 0.10 RBT E-mail Shell Cuff and provide a status update regarding the phone calls made to claimants with bad tax information, and claimants needing to confirm information on their ballot. 0.30 2/16/2020 JJL Telephone call with John Dodd regarding the interimdistribution letters. 0.20 JJL Review and revise the distribution letters. 0.50 JJL Review and revise the distribution letters and correspondence for the second distribution. 1.70 JJL Review and respond to Sid Garabato's correspondence on the interim distribution timing and details. 0.20 JJL Telephone call with Shelly Cuff regarding the upcoming claims distribution. 0.20 JJL Review of Epiq's FAQs for the website and update of same for the next distribution. 0.50 JJL Review and revise the second distribution press release. 0.40 SLC Telephone call with Joe Luzinski regarding the upcoming claims distribution. 0.20 SLC E-mail to Joe Luzinski regarding preliminary claims distribution review. 0.10 SLC Review preliminary distribution report from Epiq and e-mail to Sid Garabato regarding same. 1.10 SLC E-mail to John Dodd regarding deceased claimants. 0.30 SLC Review updated preliminary distribution report and e-mail to Sid Garabato signing off on final wire amount. 0.40 RBT Provide an update to Shelly Cuff regarding additional callbacks received from claimants that DSI sent a voicemail to regarding having submitted a completed W-9. 0.20 2/17/2020 JJL Telephone call with Jim Cassel regarding comments tothe distribution letters. 0.20 JJL Review and verify distribution information and related calculations. 1.00 JJL Review and update distribution correspondence, press release and FAQs. 1.30 JJL Review final distribution calculations. 0.50 JJL Correspondence to City National Bank regarding the wire of funds to Epiq for the distribution. 0.30 SLC Review e-mails from John Dodd regarding address issues and updates for the court regarding same. 0.40 2/18/2020 JJL Telephone call with City National Bank to confirm

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HOURS the wire of funds for the second distribution. 0.30 2/21/2020 JJL Review and respond to Deana Glenn regarding interimdistributions. 0.20 Claims Analysis/Objections 55.10 22,068.50 2/07/2020 YSB Review e-mail from Emilio Escandon providing avoicemail from a 1 GC caller; review the transcript of the call and e-mail the call, and additional comments in order to follow up. 0.10 2/15/2020 JJL Review tax documents received from Geoffrey Lipman,Green Earth Travel and GGTI. 0.40 2/16/2020 JJL Evaluate tax reporting needs and assess next stepsin organizing the 2020 tax reporting. 1.00 YSB Review e-mail from Joe Luzinski to Emilio Escandon regarding the meeting to discuss the 2020 tax preparation. 0.10 2/17/2020 JJL Review and respond to MBAF's correspondence regarding tax planning for 2020. 0.30 2/21/2020 JJL Telephone call with MBAF, Emilio Escandon, DavidKlitzner, David Silver, Ed Torgas and Yale Bogen regarding the 1099 and tax grantor letters for 2020. 0.60 JJL Review tax issues from 2019 to prepare for the call with MBAF on planning and strategy for the 2020 tax preparations. 0.50 YSB Video conference call with Emilio Escandon, David Klitzner, Ed Torgas, David Silver and Joe Luzinski to discuss preparing for the 2020 tax preparation. 0.60 2/22/2020 JJL Review and respond to correspondence on the SocialSecurity Administration's request for information. 0.20 2/30/2020 JJL Review tax and reporting matters for 2020. 0.80Tax Issues 4.60 2,756.00 2/01/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review e-mails from Linwood Parson regarding the wire transfers; reviews of the bank account and provide the status of the wire transfers to him. 0.20 2/02/2020 JJL Review and authorize for payment select professionalfees. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger; download and review the November 2020 bank statements and forward to Judy Cregger. 0.20 YSB Review e-mails between Al Beutel and Judy Cregger regarding an ACH deposit from yesterday; review the detail and e-mail the detail and comments to Judy Cregger, Al Beutel and Linwood Parsons. 0.20

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HOURS professional fees and wire transfers. 0.40 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review e-mail form Joe Luzinski requesting payment of the professional fees and review the fees to be paid; initiate the wire transfers for the fees and other expenses to pay and forward confirmation to Joe Luzinski; e-mail to Judy Cregger to provide the detail of the expenses being paid. 0.30 YSB E-mails with Judy Cregger regarding the cash balance and the transfer of funds. 0.10 YSB Review e-mails from Judy Cregger and Joe Luzinski regarding collections matters. 0.10 2/04/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Telephone call with Judy Cregger regarding the sale of the portfolio and operations; review follow-up e-mail from Judy Cregger regarding same. 0.30 YSB Review the November 2020 bank statements and reconciliations from Judy Cregger; forward the information along with the October 2020 monthly report to Stacey Cooper in order to update the file for the November 2020 reporting. 0.30 2/07/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the monthly invoice and statement from First Corporate Solutions; forward the invoice and statement to Judy Cregger in order to process the payment. 0.10 YSB Review e-mail from ACHWorks providing the November 2020 invoice and review the invoice; e-mail the invoice and comments to Judy Cregger. 0.10 2/08/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/09/2020 JJL Telephone call with John Dodd regarding employeematters. 0.30 JJL Review employee matters and assess proper protocols for COVID-19 exposure. 1.00 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the weekly accounts payable from Judy Cregger and approve the invoices; forward the approvals to Judy Cregger and requesting the latest cash analysis. 0.30 2/10/2020 JJL Review payroll and cash transfer/management matters. 0.40

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HOURS transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the payroll reports for the December 15, 2020 payroll; review the cash needs analysis from Judy Cregger; initiate the bank transfer as needed; e-mail to Joe Luzinski providing the payroll reports and comments regarding the cash balance; e-mail to Judy Cregger approving the payroll. 0.30 YSB Status call with Judy Cregger; e-mails with Judy Cregger regarding the mailing of the payroll checks. 0.30 2/11/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/14/2020 JJL Review and execute payroll. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the December 2020 invoice from Epiq; e-mail comments to Joe Luzinski regarding the invoice and outstanding balance. 0.20 2/15/2020 RBT Telephone call with Thomas Judy, claimant of 1GC whohas not submitted a completed W-9. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the November 2020 commission information from Al Beutel. 0.10 2/16/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/17/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/18/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Complete the November 2020 monthly report; compile the final report and e-mail same and comments to Joe Luzinski. 0.50 YSB Telephone call with George Shoup regarding Vision Solar and collection calls. 0.10 YSB Review e-mail from Ekomi regarding the outstanding invoices; review files for the prior issues relating to this; forward the e-mail to Rob Jones to make sure that they are in the accounts payable. 0.10 YSB Review and respond to e-mail from Joe Luzinski regarding the wire transfers to return the bidding deposits as needed. 0.10

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HOURS refund deposits to the non-winning bidders; attempt to set-up the wire transfers to the bidders; e-mail to Joe Luzinski and George Shoup regarding the non-matching wire transfer information and request their follow up with the bidders. 0.30 YSB Follow-up attempts to send the wire transfers to refund the bidding deposits and further e-mails with George Shoup regarding same. 0.30 2/21/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Follow-up e-mails with George Shoup regarding the wire transfers for the return of the deposits; initiate the wire transfer for MCA Collections Portfolio and e-mail comments to Joe Luzinski and George Shoup. 0.40 YSB Review and respond to e-mail from Judy Cregger regarding the missing invoices for the month. 0.10 YSB Review e-mails between George Shoup, Joe Luzinski and the bidders regarding the information needed for the return of the deposits. 0.30 2/22/2020 JJL Review cash position and related professional feepayments due for 2020. 0.30 JJL Review the order approving Greenberg Traurig's fee application and prepare reconciliation of invoices and payments to the net payable. 0.80 JJL Meeting with Judy Cregger regarding bill payments and pending accounts payable. 0.50 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the pending wire transfer to DunnLaw for the return of the deposit; e-mail to Joe Luzinski regarding the status of the wire transfer; follow-up e-mails with Joe Luzinski regarding the wires. 0.20 YSB E-mails with Joe Luzinski regarding the outstanding wire transfers and payments for the refunds of the bidding deposits and professional fees; work on the wire transfers for each as needed. 0.40 YSB E-mails with Joe Luzinski and Judy Cregger regarding the refund to Palisades Collection. 0.20 YSB Follow-up e-mail from Joe Luzinski regarding the payment of outstanding professional fees to Greenberg Traurig; review the detail for the payment; initiate the payment as needed and e-mail comments to Joe Luzinski regarding same. 0.20 2/23/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB E-mail to Judy Cregger the detail for the wire transfers made yesterday. 0.10 YSB Review e-mail from Judy Cregger regarding the information for Pinellas County and her review and the request for information; internet research on

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HOURS 2/24/2020 JJL Review daily cash and flash reporting. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/27/2020 YSB Review the statements from Park & Lim from JudyCregger; review additional e-mails from Joe Luzinski and Dan Stermer as to the payment of the outstanding balances. 0.10 2/28/2020 JJL Telephone call with Jim Cassel regarding an updateon pending matters with Red Brush Services, interim distribution and year-end tax matters. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/29/2020 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger; e-mail comments to Joe Luzinski regarding the activity. 0.20 YSB Review the payroll reports from Judy Cregger for the December 31, 2020 payroll; approve the payroll; e-mail the payroll and comments regarding moving to QuickBooks for the future payroll to Joe Luzinski; follow-up e-mails with Judy Cregger and Joe Luzinski regarding the payroll. 0.60 YSB Review e-mail from Museo Vault providing the receipt for the monthly payment; forward the receipt to Judy Cregger. 0.10 YSB Telephone call with Judy Cregger to discuss switching the payroll to QuickBooks and the status of the December 31, 2020 payroll checks. 0.20 2/30/2020 JJL Review correspondence regarding updated payroll. 0.20JJL Review and execute payroll. 0.30 JJL Review and revise to-do lists and pending items for year end and tax matters for 1 GCl. 0.50 JJL Meeting with Yale Bogen regarding year-end financial statements for tax preparation and payroll matters. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Conversation with Joe Luzinski regarding year-end financial statements for the tax preparation and to provide an update as to my conversation with Judy Cregger regarding payroll. 0.30 2/31/2020 JJL Meeting with Yale Bogen regarding projects for nextweek, tax matters, financial statements and reconciliations. 0.20 JJL Review and respond to correspondence and mail regarding collections matters, and posting of same. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire

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HOURS YSB Conversation with Joe Luzinski regarding the projects for next week relative to the tax preparation and financial statement reconciliations. 0.20 YSB E-mail to Judy Cregger regarding the bank reconciliations and tax preparation work for next week; review response from Judy Cregger. 0.20 Managing Business Operations 17.30 9,349.00 2/01/2020 GES Research diligence inquiry from Ivy Consulting andrespond. 0.80 GES Follow-up with 1GC staff on request for additional transaction history for potential bidder. 0.20 GES Research and follow-up with diligence requests from Asta Funding. 0.60 2/02/2020 JJL Review correspondence on the sale process and merchant with a settled account. 0.20 JJL Correspondence to John Dodd on due diligence requests for the portfolio sale process. 0.80 JJL Telephone call with John Dodd and Michael Dunn regarding due diligence questions on the purchase of assets. 1.00 JJL Telephone call with Julio Rojas regarding Ivy issues and sale transition. 0.30 GES Review of asset purchase agreement terms and respond to inquiry from Retro Capital on closing timetable. 0.30 GES Research the October 2020 settlement payment details from the MCA account, AirOnTime and review listing of MCA's included in the MCA sale portfolio that have been satisfied since last reporting date. 0.80 2/03/2020 JJL Review and respond to Linwood Parsons' correspondence regarding possible interest in retention by one of the prospective buyers. 0.30 n/c JJL Telephone call with Judy Cregger regarding the sale process and interest in possible transition to the prospective buyer. 0.30 JJL Review and respond to Al Beutel's correspondence regarding the sale process and prospective buyer interest in current staff retention. 0.40 JJL Meeting with Jim Cassel and John Dodd regarding the status of pending sale issues and PBYA, Dunn, Ivy and Rapid Finance issues. 1.00 JJL Telephone call with Linwood Parsons regarding the status of possible transition services and future work with a new buyer. 0.50 n/c JJL Telephone call with Barry Brecher regarding the status of the sale process. 0.20 JJL Telephone call with George Shoup regarding the status of the sale process and contract of interested parties on Monday. 0.50 JJL Correspondence to Jonathan Feldman regarding due diligence requests and information requests from prospective buyers from PBYA on the portfolio. 1.60 JJL Review and respond to Michael Dunn's correspondence regarding due diligence requests. 1.80 JJL Telephone call with Ken Hachikian, John Snead and George Shoup regarding the status questions on due diligence and the sale process. 1.00

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HOURS MCA portfolio sale update. 0.50 GES Telephone conference call with Joe Luzinski and potential bidder, Ken Ivy and John Snead of Ivy Consulting to discuss MCA portfolio sale. 1.00 GES Prepare materials in response in due diligence requests from Asta Funding on the MCA portfolio sale. 0.40 GES Research background in MCA merchant requesting information on MCA portfolio sale and circulate from non-disclosure agreement for execution to Met Designers. 0.40 2/04/2020 JJL Review and respond to Michael Dunn's correspondenceregarding the request for a non-disclosure agreement for Alexis Read. 0.20 JJL Telephone call with Geoge Shoup regarding an update on the sale process. 0.60 JJL Review Alexis Read's non-disclosure agreement for the Dunn sale due diligence. 0.20 JJL Telephone call with Judy Cregger regarding the status of the 1 GC sale process. 0.20 JJL Review pending sale prospects list and pending due diligence information requested. 1.40 JJL Correspondence to Jonathan Feldman regarding the status of due diligence requests for PBYA. 0.20 GES Telephone conference call with Seth Berman and Gary Stern regarding Asta Funding's intentions to bid on the MCA portfolio. 0.30 GES Telephone conference call with Joe Luzinski regarding update on the MCA portfolio sale. 0.60 2/07/2020 JJL Telephone call with John Dodd regarding the statusPBYA responses to requests for data and meetings. 0.30 JJL Review and respond to Julio Rojas' and Tom John's correspondence regarding data transmission issues. 0.20 JJL Review the updated worksheet of total cash receipts and allocation for the sale closing adjustment. 0.40 JJL Telephone call with George Shoup regarding the sale documents and contacts to prospective bidders. 0.20 JJL Review correspondence from Jonathan Feldman regarding the sale process and possible PBYA retention in the future. 0.50 JJL Telephone call with Jim Cassel and John Dodd regarding the sale process, PBYA and Feldman issues. 0.70 JJL Telephone call with Patrick Siegfried and John Dodd regarding the status of discussions with possible outside counsel on collection matters. 0.20 JJL Review John Dodd's correspondence to Jonathan Feldman and PBYA regarding sale process due diligence needs. 0.20 JJL Telephone call with John Dodd and Michael Dunn regarding questions on the sale process and data. 0.30 JJL Review and respond to Al Beutel correspondence regarding the status of due diligence, Linwood Parsons and reporting. 0.50 JJL Review bidder requests for information and correspondence to counsel regarding responses to same. 0.30 JJL Evaluate PBYA matters to assess how best to organize responses to buyer due diligence questions without

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HOURS MCA sale update. 0.20 GES Telephone calls to prospective bidders who have previously executed a non-disclosure agreement with 1GC to discuss auction process and bid deadline (Credibility, Frog Funding, Retro Capital, Hilco and Greenbox). 1.80 GES Telephone calls to prospective bidders who have previously executed a non-disclosure agreement with 1GC to discuss auction process and bid deadline (New Harbor, Galvan Capital, Fast Funding and Kapitus). 1.20 GES Update call notes on prospective bidders since last update and add in recent call notes. 1.30 2/08/2020 JJL Review and respond to prospective buyer correspondence on sale and bid procedures. 0.20 JJL Telephone call with George Shoup regarding the sale process update. 0.80 JJL Review request for information and assets transition requested by Ivy. 0.90 JJL Telephone call with Tom John and Julio Rojas regarding the Ivy and Hachikian offer and IT-related transition issues. 0.80 JJL Review and respond to John Dodd's correspondence regarding the sale process due diligence and issues. 0.70 JJL Review the sale process and prospective bidder updates. 1.20 JJL Review and assess bid procedures and related structure for the sale process. 0.80 JJL Review the PBYA settlement folder and coordinate transition of same to prospective bidder Dunn. 1.30 GES Telephone conference call with Joe Luzinski on the MCA sale process. 0.80 GES Telephone conference call with Seth Berman of Asta Funding on the MCA portfolio sale. 0.20 GES Telephone conference call with Charles Natkins of Collins and Hilton regarding his firm's declining to participate in the MCA portfolio sale process. 0.20 2/09/2020 JJL Review and respond to requests for wire instructions, updated information and due diligence meetings. 0.70 JJL Coordinate due diligence materials to be sent to Ken Hachikian and John Snead. 0.50 JJL Telephone call with Jim Cassel, John Dodd and George Shoup regarding the sale process. 0.60 JJL Telephone call with Al Beutel regarding the status of the sale process and due diligence matters. 0.40 JJL Telephone call with Yale Bogen regarding the sale process and sale deposits to be made. 0.20 GES Correspondence with Ken Hachikian on auction bidding procedures and deposit instructions. 0.30 GES Telephone conversations with Ken Hachikian on additional diligence requests and follow up on same. 0.60 GES Telephone conference call with James Cassel, John Dodd and Joe Luzinski to discuss the MCA sale. 0.60 GES Review and comment on bid received from Ivy Consulting for the MCA portfolio. 0.40 GES Telephone conference call with David Lax of Retro Capital on due diligence questions and sale process. 0.70 GES Review and provide responses to due diligence

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HOURS qualification and respond to inquiry from Retro Capital. 0.30 GES Research available information on MCA client files and judgments in response to potential bidder inquiries. 1.30 GES Review of post-October 13, 2020 receipt details and clean up and refine data (.8) and correspond with Joe Luzinski regarding same (.2). 1.00 2/10/2020 JJL Telephone call with Julio Rojas regarding sale-related issues. 0.20 JJL Review and respond to John Dodd's correspondence regarding the status of the sale process and response to PBYA correspondence. 0.40 JJL Telephone call with George Shoup regarding the status of contacts for the bid process and final contacts for the bid deadline. 0.50 JJL Telephone call with James Romey regarding a possible new prospect for the 1 GC sale process. 0.20 JJL Review and respond to Luke Powell's correspondence in possible interest in the sale process. 0.40 JJL Review status of sale process, inquires from prospects, information provided to prospects, bid inquiries and prepare thoughts for the sale. 2.00 JJL Review the updated buyer prospect contact log and worksheet. 0.30 GES Prepare information for bidders on judgments and follow up on additional information requests with the 1GC staff. 1.50 GES Telephone conversations with Joe Luzinski on the MCA portfolio sale. 0.50 GES Review of the MCA portfolio prospective bidder log and reach out to additional parties that have expressed interest in the sale of the portfolio. 2.00 GES Update the master contact log for final comments from prospective parties and refine data into summary format. 1.50 GES Prepare data files for transmittal to Retro Capital and correspond with David Lax regarding submissions in response to due diligence questions. 0.80 2/11/2020 JJL Review the Dunn purchase offer and comment on same. 0.50JJL Review the updated bidder contracts and correspondence for Dunn, ASTA and Ivy. 1.50 JJL Telephone call with George Shoup regarding update on bidding status and documentation submitted by bidders. 0.30 JJL Telephone call with George Shoup regarding the sale process. 0.50 JJL Telephone call with John Dodd regarding bidder-related questions on bid process. 0.30 JJL Telephone call with Jim Cassel and John Dodd regarding the status of pending bidders. 0.40 JJL Telephone call with Michael Dunn and John Dodd regarding the Dunn Bid and the purchase price adjustment. 0.50 JJL Review bids and contracts and assess initial qualifications and further legal issues to address. 2.80 JJL Telephone call with Jim Cassel, John Dodd and George Shoup regarding the bids received and discussions on

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HOURS GES Telephone conference call with Seth Berman and Gary Stern of Asta Funding regarding bid they are going to submit. 0.40 GES Evaluate the Asta Funding bid submission. 0.50 GES Telephone conference call with Joe Luzinski on status of bids and sale update. 0.30 GES Telephone conversations with Joe Luzinski (.2 and .5) on the MCA portfolio sale status. 0.70 GES Evaluate the Retro Capital bid on the MCA portfolio and provide comments to same. 0.60 GES Prepare the updated asset purchase agreement exhibit for schedule of acquired MCA accounts to break out accounts by Lots 2 and 3. 1.50 GES Prepare communications to bidders at the auction requesting details on attendance and details for each attendee. 0.40 GES Telephone conference call with Jim Cassel, Joe Luzinski and John Dodd to discuss bids received by the deadline and the next steps in the sale process. 0.60 2/12/2020 JJL Review pending contracts and prepare a grid ofbidders and issues. 3.30 2/13/2020 JJL Review updated correspondence on the MahoneyFieldsbid. 0.30 JJL Review and respond to John Dodd's correspondence regarding contacts with bidders and addressing Liquidating Trustee Questions. 0.40 JJL Telephone call with Jim Cassel and John Dodd regarding bidder qualifications and issues. 0.40 2/14/2020 JJL Telephone call with George Shoup regarding status ofoffers and bidder qualifications. 0.30 JJL Prepare final cash receipts schedule and summary. 2.20 JJL Prepare the PBYA bid cash summary and analysis. 0.50 JJL Review and revise the overhead adjustment and finalize pro forma adjustment of the sale purchase price. 1.40 JJL Telephone call with John Dodd regarding the pending issues for qualification of bidders. 0.20 JJL Telephone call with Jim Cassel regarding status of bids and bidder information. 0.30 JJL Telephone call with George Shoup regarding pending bids and details 0.50 JJL Telephone call with Jim Cassel, John Dodd and George Shoup regarding the status of bid procedures and plans. 0.60 JJL Review the updated bid from Retro Capital. 0.40 JJL Review the bid terms and conditions script. 0.50 JJL Review and update the bidder schedules, process ideas and evaluate bid procedures and protocols for the auction. 2.00 GES Telephone conference call with Joe Luzinski on sale update. 0.30 GES Telephone conference call with Ken Hachikian, John Snead and Joe Luzinski on auction. 0.20 GES Telephone conference call with Seth Berman and Joe Luzinski on the sale process. 0.20 GES Telephone conference call with James Cassel, John Dodd and Joe Luzinski on auction planning. 0.60

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HOURS GES Review and refine the preliminary receipt and disbursement details for purchase price adjustment. 0.80 GES Prepare schedule of participants at auction log and follow up with bidders for additional information. 0.60 GES Prepare notes and details on bids in preparation for tomorrow's auction. 1.00 2/15/2020 JJL Review and organize bids and files for the auction. 1.50JJL Attend the 1 GC portfolio sale auction and participate in numerous rounds of bidding and discussions. 4.10 JJL Telephone call with Patrick Siegfried regarding the post-auction to-do list and open issues. 0.30 JJL Review and organize files and notes post-auction. 0.80 JJL Correspondence to bidders and counsel regarding return of the bidder deposits. 0.50 JJL Telephone call with Al Beutel regarding the sale process and transition plans for the portfolio. 0.40 GES Prepare for auction (.5) and participate in calls with James Cassel, John Dodd and Joe Luzinski to prepare for today's auction (.5). 1.00 n/c GES Participate in Zoom auction for the sale of the MCA portfolio. 4.10 GES Prepare list of attendees at today's auction. 0.20 GES Review and comment on draft report on the results of the auction. 0.20 2/16/2020 JJL Review updated drafts of the sale order and assetsale and purchase agreement. 0.40 JJL Telephone call with Jim Cassel and John Dodd regarding comments on the sale order and asset purchase agreement and transitions. 0.50 JJL Review correspondence to Patrick Siegfried regarding the sale process and updated documents. 0.20 JJL Review Patrick Siegfried's correspondence regarding the signed sale agreement. 0.20 JJL Review and respond to correspondences on the sale process, final asset purchase agreement, final sale order, supporting attachments and sale process. 1.10 GES Update and refine Exhibit 1.1 to the asset purchase agreement on the MCA accounts to be included in the sale. 1.20 2/17/2020 JJL Review the draft declaration for the sale process. 0.40JJL Telephone call with John Dodd regarding the distribution letters and press release. 0.20 JJL Telephone call with John Dodd regarding the post-sale transition issues. 0.30 JJL Telephone call with Jim Cassel regarding the post-sale hearing questions and next steps. 0.20 JJL Review final version of press release. 0.30 GES Review and comment on draft declaration of Joe Luzinski to be filed in connection with the MCA portfolio sale. 0.40 n/c 2/18/2020 JJL Telephone call with Jim Cassel and John Dodd regarding the sale process and next steps in same. 0.30 JJL Correspondence to Jonathan Feldman and Paul Turner regarding the sale and transition process. 0.50 JJL Correspondence to Patrick Seigfried regarding the

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HOURS coordinate return wire transfers of bidder deposits for unsuccessful bidders. 0.90 JJL Prepare agenda of the transition of 1 GC portfolio and related issues. 1.00 GES Correspondence with bidders with return of bid deposits. 0.40 2/21/2020 JJL Telephone call with Jim Cassel regarding the callwith PBYA and pending issues. 0.20 JJL Prepare a summary of sale closing and transition issues with PBYA and Phang to coordinate a task list and timeline for same. 2.00 JJL Telephone call with Patrick Siegfried, John Dodd and Jim Cassel regarding sale issues and closing points. 0.30 JJL Telephone call with John Dodd regarding the PBYA call logistics and issues. 0.20 JJL Telephone call with Mark Albright, Jonathan Feldman, John Dodd and Jim Cassel regarding the sale to RapidFinance and the next steps to organize a closing. 0.50 JJL Review and respond to Julio Rojas' correspondence regarding sale process and IT transition. 0.20 JJL Review correspondence regarding Asta Funding and Palisades Collection on return of the bidder deposit. 0.30 GES Follow-up on return of deposits to bidders and correspond with bidders on wire information. 0.60 2/22/2020 JJL Review and respond to correspondence regarding thereturn of the Palisades Collection bid deposit and directions to return same. 0.30 2/23/2020 JJL Review status of PBYA and Phang transition andcorrespondence to Mark Albright and Jonathan Feldman regarding same. 0.30 2/24/2020 JJL Review correspondence from Mark Albright and Jonathan Feldman regarding the sale process and the PBYA go-forward details. 0.20 JJL Review the Palisades Collection confirmation of receipt of the deposit return. 0.10 n/c 2/28/2020 JJL Review sale status and offer updates on closing andtransition issues. 0.40 JJL Telephone call with Jerry Markowitz regarding a possible referral to the purchaser of the portfolio. 0.30 n/cJJL Telephone call with John Dodd regarding purchaser's request to bifurcate the closing. 0.20 JJL Telephone call with Patrick Siegfried regarding his request to bifurcate the closing and logistics of same. 0.20 JJL Review of the PBYA reporting to assess the final open and pending matters for transition to Rapid Finance. 1.90 JJL Correspondence to Jonathan Feldman regarding a request for case transition of matters from PBYA to the buyer. 0.20 2/29/2020 JJL Review the PBYA active case list and correspondenceto Rapid Finance regarding same. 0.40

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HOURS and transition issues. 0.50 JJL Review collections transition issues and closing/post-closing issues to address with Rapid Finance. 0.80 JJL Review and respond to Patrick Siegfrid's correspondence regarding closing and transition related issues. 0.20 JJL Telephone call with Darla Grondin regarding possible interest in assisting Rapid in the portfolio litigation. 0.20 n/c Sale of Assets 115.70 63,554.50 2/02/2020 JJL Review status of the settlement payments for Softek,East Coast and Platinum and Wall Street. 0.50 JJL Review settlement negotiations with Wall Street. 0.30 JJL Telephone call with Steve Mendelsohn regarding the status of pending settlements and payments for Softek, East Coast and Wall Street. 0.30 JJL Review draft of the Chris A. Dantin settlement. 0.20 JJL Review updated correspondence on the Jan Atlas settlement status. 0.20 JJL Review of the PBYA October 2020 report of collections and contingency fee calculation. 0.60 JJL Review correspondence regarding settlement accounts with PBYA and follow through to confirm resolution made in FundPerfect. 0.40 2/07/2020 JJL Review correspondence regarding the final settlementof the Wall Street matter. 0.20 2/08/2020 JJL Review collection matter counterclaim by Noah Sweenyand provide counsel service information for same. 0.40 2/13/2020 JJL Correspondence to Jonathan Feldman regarding theNovember 2020 reporting and activity status. 0.30 2/14/2020 JJL Review the PBYA November 2020 report. 0.40 2/15/2020 JJL Correspondence to Bob Levinson regarding the thePBYA reports for October 2020 and November 2020. 0.10 n/c JJL Review and respond to Theresa VanVliet's correspondence regarding the Svetlana Ruderman litigation. 0.20 2/16/2020 JJL Review correspondence from Gent Kumi and KristinaKumi regarding collections matters and request to cease and desist. 1.30 2/18/2020 JJL Review and respond to Jim Cassel's correspondenceregarding an agent named Robert Lipp. 0.40 2/21/2020 JJL Telephone call with Jim Cassel regarding agent-related issues with Mr. Lipp. 0.10 2/23/2020 JJL Review and respond to Glenn Moses' correspondenceregarding agent-related payments from the Nicholas parties. 0.40 2/24/2020 JJL Review Mike Gustafson's and Glenn Moses'

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HOURS 2/28/2020 JJL Review and respond to further correspondence regarding Kumi and Red Brush Services. 0.20 JJL Telephone call with John Dodd on a response to the Kumi and Red Brush Servcies matter. 0.20 JJL Telephone call with John Dodd regarding PBYA matters. 0.20 2/29/2020 JJL Review and respond to Glenn Moses' correspondenceregarding Journey Wealth's receipt. 0.20 JJL Review settlement and banking activity to confirm the Journey Wealth receipt. 0.20 2/30/2020 JJL Review the final settlement of the East Coast Jewelry matter and confirm payments of same. 0.40 2/31/2020 JJL Review and respond to correspondence regarding FarmCredit Mid-America PCA vs. Daniel Schaefer and its relationship to 1 GC. 0.20 Litigation Support 8.00 4,960.00 2/22/2020 JJL Review correspondence from the State Attorney inPinellas County regarding a subpoena to 1 GC. 0.30 Government Contact 0.30 186.00 FOR THE FOREGOING PROFESSIONAL SERVICES RENDERED: 204.80 105,134.00RECAPITULATION CONSULTANT HOURS HOURLY RATE TOTAL J. J. Luzinski 114.50 $620.00 $70,990.00 G. E. Shoup 39.90 415.00 16,558.50 R. B. Twaits 9.60 230.00 2,208.00 Y. S. Bogen 12.10 500.00 6,050.00 S. L. Cuff 28.70 325.00 9,327.50 Delivery Charges 22.73 Photocopy Charges 0.45 Postage 1.50 Conference Calls 68.02 TOTAL DISBURSEMENTS: THRU 12/31/2020 92.70 TOTAL CURRENT WORK 105,226.70 BALANCE DUE $105,226.70

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10 South LaSalle Street, Suite 3300, Chicago, IL 60603-1026 Telephone: 312.263.4141 Telecopier: 312.263.1180 Date: 2/17/2021 C Collections Creditors' Liquidating Trust Development Specialists, Inc. West Cypress Creek Road te 400 t Lauderdale, FL 33309 F.E.I.N. 36-2967476 Description of Services and Disbursements Fees Disbursements Credits Balance professional services rendered from January 1, 2021 ugh January 31, 2021 s per attached category summary: $55,340.00 iscount Blended Rate @$450 (4,985.00) 1.90 hours @ $450 per hour $50,355.00 ministrative costs: hotocopies $2.55 ostage 3.03 onference Call Charges 33.47 iscellaneous Charges 50.00 $89.05 al $50,444 PAY AMOUNT ELY PAYMENT OF INVOICES IS ALWAYS APPRECIATED. ABOVE

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c/o Development Specialists, Inc. 500 West Cypress Creek Road Suite 400 Fort Lauderdale FL 33309 HOURS 1/08/2021 JJL Telephone call with Jim Cassel regarding professional fees. 0.20 n/c JJL Review Stichter Riedel's fee application for content. 0.30 n/c 1/11/2021 JJL Correspondence to Bob Levinson regarding the DSI fee status and case issues. 0.30 n/c JJL Review Jim Cassel's December 2020 billing. 0.20 n/c 1/18/2021 JJL Review the Greenberg Traurig fee statement forDecmeber 2020. 0.20 n/c 1/21/2021 JJL Review Baker's December 2020 fee invoice. 0.10 n/c1/28/2021 JJL Review of December 2020 time and expense. 1.50 n/cFee Application/Client Billing 0.00 0.00 1/12/2021 JJL Review of the Rapid Finance Motion to Extend Time to Substitute Counsel. 0.10 1/13/2021 JJL Prepare brief case status for John Dodd to prepare for the fee applications hearings scheduled for tomorrow. 0.30 1/14/2021 JJL Attend hearing on fee applications for Baker MacKensie, DSI and Stichter Riedel. 0.40 Attend Court Hrgs/Rev Pleadgs 0.80 496.00 1/08/2021 YSB Review the file from Stacey Cooper for the monthly report; begin working on the December 2020 monthly report; e-mail to Judy Cregger regarding the additional information needed for the PBYA collections. 0.70 YSB E-mails with Joe Luzinski regarding the status of the quarterly reporting. 0.10 1/10/2021 YSB Finalize the monthly report for December 2020;e-mail the report and comments to Joe Luzinski for review. 0.60 YSB Prepare the Q4 2020 U.S. Trustee's report; e-mail the report and comments to Joe Luzinski. 0.50 1/15/2021 YSB Reconcile the Q4 2020 U.S. Trustee's report as

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HOURS the reconciliation of the Q4 2020 quarterly U.S. Trustee's report. 0.20 1/18/2021 JJL Review Yale Bogen's correspondence regarding the U.S. Trustee's fee changes and impact to the 1 GC estate. 0.20 JJL Review and finalize the December 2020 quarterly operating report. 0.50 YSB Update the Q4 2020 U.S. Trustee's report and e-mail same to Joe Luzinski. 0.10 1/19/2021 JJL Review finalize and execute the Q4 2020 monthlyoperating report. 0.60 YSB Calculate the Q4 2020 U.S. Trustee's fee; e-mail to Judy Cregger requesting payment; follow-up e-mails with Judy Cregger regarding the payment. 0.20 Monthly Bktcy/Semi-Annual Rpts 4.00 2,156.00 1/08/2021 SLC Research inquiry from Epiq and reply regardingsame. 0.10 1/12/2021 JJL Review and respond to Deana Glenn's correspondence regarding closure of Jerry Glenn's account and transfer of claims regarding same. 0.20 1/19/2021 RBT Update the template for the results of all phone calls and e-mail attempts made with claimants who have incomplete tax or address information. 2.00 RBT Condense and edit the results summary for each phone call and e-mail attempt made with 1GC claimants. 1.50 SLC Prepare an updated list/template of claimants missing tax information or did not vote on the plan for Richie Twaits to document contact attempts. 0.20 SLC Telephone call with Joe Luzinski regarding claims issues for Class 4A and investor issues. 0.30 SLC Review of the claimant contact attempts update from Richie Twaits and e-mail to Richie regarding same. 0.10 1/20/2021 RBT Apply further updates to the 1GC template of claimants with bad tax and address information per instructions e-mailed from Shelly Cuff 2.00 n/c SLC E-mail to Richie Twaits regarding updates to cookbook procedures for contacting claimants with missing addresses and NIC confirmation. 0.20 SLC Review e-mail from Epiq, research and forward to Joe Luzinski and John Dodd with responses and notes regarding open items. 0.30

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HOURS RBT Work on updating the contact attempt summaries within the template for claimants with missing tax and address information per instructions from Shelly Cuff. 5.00 1/22/2021 JJL Review Janice Livingstone's correspondence regarding Epiq questions on 1099 and claims transfers. 0.20 RBT Apply format and formula updates to the 1GC template. 1.50 n/c SLC Review the updated spreadsheet regarding claimant contact attempts received from Richard Twaits and respond regarding same. 0.30 1/25/2021 JJL Telephone call with Jim Cassel regarding the 1GC creditor listing and remaining to-do items for claims and finding of lost participants. 0.20 RBT Document the result of each call attempt made to claimants missing tax or address information within the 1GC template. 1.50 RBT Telephone call each claimant per the updated 1GC template of claimants missing tax and address information. 2.50 n/c SLC Review of the updated cookbook file received from Richie Twaits, make additional updates and send e-mail to Richie regarding the next steps to contact claimants. 0.40 1/26/2021 JJL Review Deana Glenn's correspondence regarding transfer of the Jerry Glenn IRA transfer. 0.20 RBT Perform additional calls to claimants within the updated 1GC template of claimants missing tax and address information. 3.00 RBT Document the result of each additional call made to claimants within the updated 1GC template of claimants missing tax and address information. 2.00 n/c Claims Analysis/Objections 15.90 4,227.50 1/04/2021 SLC Prepare list of grantors as of December 31, 2020 for the grantor trust letters. 3.20 SLC Telephone call with Yale Bogen to discuss the list of grantors as of December 31, 2020. 0.50 YSB Telephone call with Shelly Cuff to discuss the reconciliation of the grantors and distribution. 0.50 1/05/2021 JJL Telephone call with Shelly Cuff regarding 1 GC's financial statements and grantor trust tax calculations. 0.20 SLC E-mail to Judy Cregger regarding 2020 disbursements for reconciliation to disbursements per the grantor's list. 0.10 SLC Research and review order resolving A Top Line

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HOURS SLC Prepare list of grantors as of December 31, 2020 for grantor trust letters. 3.20 SLC Continue to prepare list of grantors as of December 31, 2020 for grantor trust letters. 1.90 SLC Reconcile December 31, 2020 grantor list to December 31, 2019 list, including rollforward of grantors. 1.90 YSB Review voice mail sent by Emilio Escandon from a trust beneficiary; e-mail to Joe Luzinski regarding the voicemail and requesting his input as to the next steps. 0.10 n/c 1/06/2021 JJL Review grantor trust calculations summary. 0.50SLC Telephone call with Yale Bogen to discuss grantors as of December 31, 2020. 0.40 SLC Review inquiries from Yale Bogen regarding grantors as of December 31, 2020 and reply regarding same. 0.30 YSB Review the draft grantor analysis from Shelly Cuff; e-mails to Shelly Cuff and Joe Luzinski regarding the analysis. 0.40 YSB Telephone call with Shelly Cuff regarding Grantors as of December 31, 2020. 0.40 YSB Review follow-up e-mail from Shelly Cuff regarding the changes to the grantor analysis and review the updated analysis. 0.10 1/07/2021 SLC Update list and reconciliation of grantors as of December 31, 2020 per discussions with Yale Bogen and send final list to Joe Luzinski and Yale. 0.50 SLC Telephone call with Yale Bogen regarding grantors as of December 31, 2020. 0.20 YSB Telephone call with Shelly Cuff to review the updated grantor trust analysis. 0.20 YSB Review the updated grantor trust analysis from Shelly Cuff and provide comments regarding the same. 0.10 1/08/2021 YSB E-mails to Judy Cregger requesting the 2020 financial statements. 0.10 YSB Review the 2020 financial statements as sent by Judy Cregger; e-mail reconciliations and comments to Judy Cregger in order to update the financial statements. 1.30 YSB Review the updated financial statements for 2020 as sent by Judy Cregger; e-mail comments to Judy Cregger requesting that she make additional changes to the financial statements. 0.30 1/11/2021 YSB Review e-mail from Judy Cregger regarding the changes she has made to the general ledger and the ACHWorks reserve account; provide additional instructions to Judy Cregger

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HOURS 1/12/2021 JJL Review updated workpapers of the grantor trustcalculations for 2020. 0.60 JJL Review the 2020 financial statements and profit and loss calculations. 1.10 SLC Prepare reconciliation of claims summary to the grantor list as of 12/31/20 per the request from Joe Luzinski. 0.80 YSB E-mail to Joe Luzinski to provide the 2020 draft financial statements. 0.10 n/c YSB Discussions with Judy Cregger regarding the December 2020 financial statements; review various versions of the financial statements. 0.50 YSB Initial review of notes from Joe Luzinski regarding the 2020 financials; additional discussion with Judy Cregger regarding the recording of the collections. 0.40 1/14/2021 JJL Review status of financial statement preparations and tax reporting needs. 0.30 1/25/2021 YSB Review the latest balance sheet and profit andloss; telephone calls with Judy Cregger regarding the additional changes needed. 0.60 YSB Begin draft of e-mail to Joe Luzinski regarding his comments as to the financial statements. 0.30 1/26/2021 JJL Review financial statements and related 2020 tax return preparation. 1.10 YSB Teams and telephone call with Judy Cregger to review the 2020 balance sheet and profit and loss statement; review the latest financial statements with Judy Cregger and update them as needed. 1.60 YSB Finalize the review notes from Joe Luzinski regarding the 2020 financial statements and e-mail the updated statements and comments to Joe Luzinski. 0.50 1/27/2021 JJL Review and respond to Yale Bogen's correspondence on the status of the 1 GC financial statements and 2020 year-end tax issues. 0.30 JJL Review and finalize the 2020 financial statement summary for the Liquidating Trustee and counsel to review prior to sending to tax accountants. 1.40 YSB Follow-up e-mails with Joe Luzinski regarding the 2020 financial statements and review of files as needed. 0.30 1/29/2021 JJL Review tax reporting status of the estate, including calls with Yale Bogen regarding 1099s. 0.50 JJL Review of investor 1099 listing. 0.40

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HOURS YSB Telephone calls with Janice Livingstone to discuss the preparation of the 1099s. 0.20 YSB Obtain and review the list of payments needed for the 1099s from Judy Cregger; prepare the template needed and provide all of the data to Stacey Cooper in order for her to prepare the 1099s. 0.50 YSB Telephone call with Shelly Cuff to discuss the 1099s for the distributions. 0.10 YSB Telephone calls with Joe Luzinski regarding the 1099s. 0.20 YSB Review QuickBooks and Track 1099 regarding the preparation of the 1099s; e-mail to Joe Luzinski regarding the preparation of the 1099s. 0.50 YSB Review and adjust the 1099-NEC's from Stacey Cooper; adjust and print the forms as needed; prepare the Form 1096. 0.70 YSB Forward the 2020 financial statements and comments to David Silver. 0.10 YSB E-mails and telephone call with David Silver regarding the 1099s. 0.40 SLC Prepare list of claimants that received a distribution in 2020 for preparation of the 1099s. 1.80 SLC Telephone call with Yale Bogen to discuss the 1099s for 2020. 0.10 Tax Issues 32.50 14,375.50 1/02/2021 YSB Download and review the December 2020 bank statements; forward the bank statements to Judy Cregger for additional work. 0.10 1/03/2021 YSB E-mail to Judy Cregger providing the Q3 2020 ordinary course payment schedules and requesting that she update the schedules for payments during Q4 2020. 0.10 1/04/2021 JJL Review and respond to Al Beutel's correspondence on the sale transition. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review and reply to e-mail from Judy Cregger regarding the daily cash report. 0.10 1/05/2021 JJL Correspondence to Al Beutel, Judy Cregger, Julio Rojas regarding the Crown space and return of same. 0.20 JJL Review cash and flash reporting through the end of 2020. 0.50 YSB Download and review the banking activity and

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HOURS comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 1/06/2021 JJL Review and approve cash transfers and wires. 0.20JJL Review and respond to Al Beutel's correspondence on office transition matters. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Imitate the transfers for the January 2021 FundPerfect payment; discussion with Joe Luzinski regarding same. 0.10 YSB Telephone call with Judy Cregger regarding using QuickBooks for payroll; review e-mail from Judy Cregger regarding same. 0.20 YSB Review the Q4 2020 and annual payroll tax reporting from Paychex as sent by Judy Cregger; e-mail comments to Judy Cregger regarding the balance due for the federal unemployment tax. 0.30 YSB Review e-mail from Judy Cregger regarding the cash balance and cash needs; e-mail to Joe Luzinski regarding the same and initiate the account transfer; e-mal to Judy Cregger to provide an update. 0.20 1/07/2021 JJL Review of the case wind down to-do list. 0.50 JJL Meeting with Jim Cassel and John Dodd regarding sale closing and fee issues. 0.50 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the invoice from First Corporate Solutions and e-mail same to Judy Cregger. 0.10 YSB Review e-mail from Judy Cregger following up on using QuickBooks for payroll; forward the e-mail and comments to Joe Luzinski for his review; review e-mail from Joe Luzinski approving the change; e-mail to Judy Cregger to go forward with the QuickBooks solution. 0.20 1/08/2021 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the weekly accounts payable and e-mail approval and comments to Judy Cregger; follow-up e-mails with Judy Cregger regarding the invoices. 0.30

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HOURS incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the e-mail from ACHWorks providing the invoice for December 2020; forward the invoice and comments to Judy Cregger and Joe Luzinski; review e-mail from Judy Cregger regarding the fees from September 2020 and provide a copy of the invoice and comments to Judy Cregger. 0.20 1/12/2021 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 1/13/2021 JJL Review Sunbiz's correspondence regarding 1 WestCollections LLC status. 0.20 JJL Meeting with Judy Cregger regarding the accounts payable and payroll issues. 0.50 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the January 15, 2021 payroll reports from Judy Cregger and approve same; e-mail the reports and comments to Joe Luzinski. 0.20 YSB E-mails with Judy Cregger regarding the cash balance. 0.10 YSB Telephone call with Judy Cregger regarding the accounts payable. 0.20 1/14/2021 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review invoice from Epiq for December 2020 fees and expenses; agree the court filings to the docket; e-mail the invoice and comments to Joe Luzinski. 0.20 YSB Review the commission schedule from Al Beutel; e-mail to Joe Luzinski regarding same. 0.10 YSB Review and approve the monthly invoice for Museo Vault; e-mail the invoice and approval to Judy Cregger requesting that she pay it. 0.10 1/15/2021 JJL Review and respond to correspondence regardingLinwood Parsons and transition plans for same. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al

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HOURS 1/17/2021 YSB Review e-mail from Judy Cregger regarding the payments made to ordinary course professionals during Q4 2020; finalize the schedules and e-mail the schedules to John Dodd and Maribel Fontanez for review and filing. 0.20 1/18/2021 YSB Review the accounts payable account reconciliation from Judy Cregger and e-mail comments to Judy Cregger regarding same and the ACHWorks reserve account. 0.10 1/19/2021 JJL Review and update the accrual of professional fees through December 31, 2020. 1.00 JJL Telephone call with Jim Cassel regarding status of sale issues, Securities and Exchange Commission requests and reporting. 0.30 JJL Review and respond to Judy Cregger's correspondence on the status of pending bill payments and month end accounts payable. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 1/20/2021 JJL Meeting with Yale Bogen regarding the 1 GC transition plans and accounting issues. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Meeting with Joe Luzinski regarding 1GC transition plans, accounting and overhead issues. 0.30 1/21/2021 JJL Meeting with Judy Cregger regarding review andpayment of accounts payable. 0.40 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the payroll from Judy Cregger; e-mail to Judy Cregger approving the payroll. 0.20 1/22/2021 JJL Review and cleanup files. 1.50 n/c JJL Review and approve account transfers. 0.20 JJL Review and respond to Barbara Hart's correspondence on pending fee applications. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al

50

HOURS Judy Cregger; e-mail to Judy Cregger to confirm the transfer amount; e-mail to Joe Luzinski regarding the cash needs and requesting that he approve the funds transfer. 0.20 1/25/2021 JJL Review and reconciliation of pending fee application orders, approvals, interim payments and prepare a worksheet to make fee payments. 0.70 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 1/26/2021 JJL Review and respond to Crown Suites' request torelocate offices. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review e-mails from Joe Luzinski regarding the payment of the professional fees; initiate the wire transfers as needed; e-mail to Joe Luzinski regarding the status of the wire transfers and request his review and approvals. 0.40 1/27/2021 JJL Telephone call with Brad Sharp regarding use ofDSI's space for a 1 GC computer setup to conserve costs. 0.30 JJL Telephone call with Jim Cassel regarding pending matters on the Dart Seasonal, FTI, PBYA, taxes and office administration. 0.80 JJL Review and respond to Julio Rojas' and Al Beutel's correspondence regarding the 1 GC Estate transition. 0.60 JJL Telephone call with Julio Rojas regarding IT support and transition from Crown. 0.40 JJL Review estate transition plan and alternatives to housing data for litigation purposes and operating transitions. 1.50 YSB Download the detail for the outgoing wire transfers; forward the detail and other supporting documentation to Judy Cregger. 0.10 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 1/28/2021 JJL Correspondence to 1 GC's staff regarding the transition of operations from the Crown offices and the next steps in the sale transition. 1.30 YSB Download and review the banking activity and

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HOURS comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Telephone call with Judy Cregger regarding processing the change of address. 0.20 YSB Review e-mails from Joe Luzinski and Judy Cregger regarding the office closure. 0.10 1/29/2021 JJL Review and respond to Judy Cregger's correspondence regarding transition from Crown and return of security deposit. 0.20 JJL Review and evaluate transition plans for accounting and banking functions. 0.50 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 1/31/2021 YSB Review e-mail from Museo Vault providing the confirmation of the receipt of payment; forward the confirmation to Judy Cregger. 0.10 YSB E-mail to Judy Cregger regarding the change of address forms. 0.10 Managing Business Operations 19.40 11,224.00 1/04/2021 JJL Prepare for call on closing issues. 0.80 1/05/2021 JJL Prepare closing update for the Rapid Finance sale. 1.30 JJL Review and respond to Patrick Siegfried's request for a call with PBYA. 0.30 JJL Review collections of accounts status for transition. 0.50 JJL Telephone call with Darla Grondin regarding the Rapid Finance purchase and possible assistance to the buyer. 0.20 1/06/2021 JJL Telephone call with Julio Rojas regarding transfer of documents for the sale process. 0.50 JJL Telephone call with Judy Cregger regarding the final cash analysis for the sale process. 0.20 JJL Telephone call with Patrick Siegfrid, Jonathan Feldman, Mark Albright and Vanessa Petty regarding the legal transition of files to Rapid Finance. 0.40 1/07/2021 JJL Review and update the sale adjustment calculations for closing. 1.80 JJL Review and revise the overhead adjustment calculations for the sale closing. 2.40 1/08/2021 JJL Review and finalize closing statement and closing package. 0.50 JJL Telephone call with John Dodd regarding sale

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HOURS statement package. 0.80 JJL Correspondence to Patrick Siegfried regarding the sale closing. 0.30 JJL Telephone call with Jerry Markowitz regarding the 1 GC sale to Rapid Finance. 0.20 JJL Correspondence to Patrick Siegfried on sale and closing details. 0.70 JJL Telephone call with John Dodd regarding closing and transition issues. 0.30 GES Follow up with Retro Capital on return of back up bidder deposit. 0.20 YSB Telephone call with Rapid Finance regarding the wire transfer. 0.10 1/10/2021 YSB Review e-mail from Joe Luzinski regarding the status of the sale of the portfolio; review follow-up e-mails from Judy Cregger and Julio Rojas; e-mail to Joe Luzinski regarding attending the planning meeting. 0.10 1/11/2021 JJL Correspondence to bidder Orange Advance, LLC regarding return of bidder deposit. 0.30 JJL Correspondence to Jim Cassel and John Dodd regarding backup bidder deposit return. 0.10 JJL Correspondence to Patrick Siegfried regarding the sale process and coordination of the IT transition plan. 0.20 JJL Review of the portfolio workbook of the final transition for the 1 GC sale process. 0.80 YSB Review e-mail from Joe Luzinski regarding the refund due to Orange Advance; initiate the transfers as needed and e-mails with Joe Luzinski regarding finalizing the banking activity. 0.20 1/12/2021 JJL Review and respond to John Dodd's correspondence regarding Ivan Sarls Trucking inquiry on MCA payments. 0.30 JJL Correspondence to Ryan McCurry of ACH works regarding the status of the sale of 1 GC assets. 0.20 JJL Review and file e-mail and documents relating to the sale process. 1.40 n/c 1/13/2021 JJL Meeting with Julio Rojas regarding the sale process and transition of files to the buyer. 1.90 1/19/2021 JJL Review correspondence from Rapid Finance and respond to same regarding sale transition timing. 0.30 1/20/2021 JJL Review and respond to Patrick Siegfried's correspondence regarding sale-related issues and closing transitions. 0.30

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HOURS correspondence regarding the Rapid sale and substitution of legal counsel for litigation matters. 0.10 1/22/2021 JJL Review file share system and underlying files for payment plans as prepared by Julio Rojas to share with Rapid Finance. 1.30 1/25/2021 JJL Review Patrick Siegfried's correspondence regarding access to 1 GC information. 0.20 JJL Review Patrick Siegfried's and Jonathan Feldman's correspondence regarding the legal file transition and counsel substitution in legal matters. 0.20 JJL Telephone call with John Dodd regarding the Rapid sale closure and transition matters for counsel and PBYA mediation discussions. 0.40 JJL Telephone call with Al Beutel regarding sale transition issues. 0.30 JJL Review of 1 GC information to prepare for the transition call with Rapid Finance. 0.50 JJL Telephone call with Rapid Finance team on 1 GC sale file transition. 1.00 JJL Telephone call with Julio Rojas regarding the IT transition to Rapid Finance and related timing issues. 0.40 JJL Correspondence to John Dodd on the Rapid Finance transition issues. 0.20 1/26/2021 JJL Review correspondence from Patrick Siegfried and John Dodd regarding Grapevine and UCC filings in Texas. 0.20 JJL Review and respond to correspondence from Patrick Siegfried regarding Funds 4 Growth. 0.20 JJL Review Rapid Finance's transition guide and templates for file transition. 0.50 JJL Review of the ordinary course professionals motion and correspondence to collections staff and Dan Stermer regarding transition of same. 0.40 1/27/2021 JJL Correspondence to Patrick Siegfried regarding the matters with Park & Lim and transition of same to Rapid. 0.30 1/28/2021 JJL Review the status of the transition and data transfer to Rapid. 1.10 1/29/2021 JJL Review and respond to Judy Cregger's correspondence regarding collections mail and forward of same. 0.20 Sale of Assets 24.00 14,791.00 1/04/2021 JJL Review and respond to Steve Mendelsohn's correspondence regarding the Wall Street

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HOURS 1/05/2021 JJL Review and respond to Steve Mendelsohn's correspondence regarding the American Arbitration Associations and Softek refund. 0.20 JJL Review and respond to Al Beutel's correspondence on the Funds 4 Growth Settlement. 0.30 1/11/2021 JJL Correspondence to Steve Mendelsohn regarding pending litigation matters and transition. 0.50 JJL Review draft of the Wall Street settlement. 0.20 1/12/2021 JJL Review Steve Mendelsohn's update on the statusof litigation matters. 0.20 JJL Review draft correspondence by John Dodd to Gent Kumi regarding Red Brush Services. 0.10 1/13/2021 JJL Telephone call with Jed Dwyer, Theresa Van Vliet, Paul Battista, Jim Cassel and John Dodd regarding Ruderman litigation matters. 0.70 1/15/2021 JJL Review correspondence regarding Blake Rudermandiscussions and assets. 0.30 1/18/2021 JJL Review Kraig Clark's and Jim Cassel's correspondence regarding the Clark's Corner matter. 0.10 1/20/2021 JJL Review correspondence from Jonathan Feldman, AlBeutel and John Dodd regarding the Grapevine Construction matter. 0.20 1/21/2021 JJL Meeting with John Dodd and Jim Cassel regardingfinal sale transition and discussions on the resolution of the PBYA-related relationship. 0.50 JJL Review John Dodd's and Jonathan Feldman's correspondence regarding PBYA and mediation of potential fee claims. 0.30 1/25/2021 JJL Review John Dodd's and Jim Cassel's correspondence regarding mediation of the PBYA matter. 0.10 JJL Review correspondence from Al Beutel, Jonathan Feldman and John Dodd regarding the Grapevine Construction settlement 0.20 1/26/2021 JJL Telephone call with Francis Carter, Jim Casseland John Dodd regarding mediation of the Feldman/PBYA matter. 0.80 1/27/2021 JJL Review and respond to John Dodd's correspondence regarding the status of FTI and database of the 1 GC historical information. 0.30 JJL Correspondence to Jonathan Feldman and Mark Albright regarding PBYA reporting. 0.20

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HOURS offer. 0.30 JJL Correspondence to to and from Genovese Joblove firm regarding the Ruderman litigation and timing of document needs. 0.20 1/29/2021 JJL Review and respond to correspondence from SteveMendelsohn regarding Dart Seasonal. 0.20 Litigation Support 6.20 3,844.00 1/11/2021 JJL Review Jed Dwyer's correspondence and documentsregarding the U.S. Attorney's investigation matters. 1.50 JJL Telephone call with Jim Cassel and John Dodd regarding requests from the U.S. Attorney on the Ruderman litigation and thoughts on same. 0.40 1/13/2021 JJL Review the Securities and Exchange Commission motion to distribute funds and provide comments to Jim Cassel and John Dodd regarding same. 0.20 JJL Telephone call with Bob Levinson, David Baddley, Jim Cassel and John Dodd regarding the status of the 1 GC case and future tasks to complete to finalize the matter. 0.70 1/14/2021 JJL Review comments to the motion and order on securities and exchange commission recoveries. 0.20 1/19/2021 JJL Review status of Class 4A claimants to assess request from the Securities and Exchange Commission regarding same. 0.50 JJL Telephone call with Shelly Cuff regarding pending claims issues for Class 4A and investor claims. 0.30 SLC Prepare list of Class 4A claimants per request received from the Securities and Exchange Commission. 2.90 1/21/2021 SLC Telephone call with Joe Luzinski regarding Securities and Exchange Commission request of list of 4A claimants. 0.10 SLC Update list of Class 4A claimants requested by Securities and Exchange Commission per discussions with Joe Luzinski. 1.80 1/22/2021 JJL Review Allowed Claim listing populated to address questions by the Securities and Exchange Commission on Class 4A claims, also known as investor claims. 0.40 1/26/2021 JJL Review the Order Approving Payment of DisgorgedFunds to the trustee for payment to victims. 0.10 Government Contact 9.10 4,226.00

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RECAPITULATION CONSULTANT HOURS HOURLY RATE TOTAL J. J. Luzinski 56.10 $620.00 $34,782.00 G. E. Shoup 0.20 415.00 83.00 R. B. Twaits 13.00 230.00 2,990.00 Y. S. Bogen 20.80 500.00 10,400.00 S. L. Cuff 21.80 325.00 7,085.00 TOTAL CURRENT WORK 55,340.00 BALANCE DUE $55,340.00

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10 South LaSalle Street, Suite 3300, Chicago, IL 60603-1026 Telephone: 312.263.4141 Telecopier: 312.263.1180 Date: 3/11/2021 C Collections Creditors' Liquidating Trust Development Specialists, Inc. West Cypress Creek Road te 400 t Lauderdale, FL 33309 F.E.I.N. 36-2967476 Description of Services and Disbursements Fees Disbursements Credits Balance professional services rendered from February 1, 2021 ough February 28, 2021 s per attached category summary: $44,170.00 iscount Blended Rate @$450 (5,470.00) .00 hours @ $450 per hour $38,700.00 ministrative costs: ostage $11.91 onference Call Charges 4.29 $16.20 tal $38,716. PAY AMOUNT ELY PAYMENT OF INVOICES IS ALWAYS APPRECIATED. ABOVE

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c/o Development Specialists, Inc. 500 West Cypress Creek Road Suite 400 Fort Lauderdale FL 33309 HOURS 2/05/2021 JJL Review Baker McKenzie's billing for December 2020. 0.30 n/cJJL Review the updated DSI interim fee filing for December 2020. 0.20 n/c 2/15/2021 JJL Review and evaluate DSI's December 2020 fee statement to refresh recollection on the subject matter to respond to Securities and Exchange Commission inquiries. 1.50 n/c 2/16/2021 JJL Review of the January 2021 time and expenses. 1.00 n/cFee Application/Client Billing 0.00 0.00 2/10/2021 JJL Review of the January 2021 operating report. 1.002/11/2021 JJL Review and finalize the January 2021 monthly operating report. 0.50 JJL Review comments to the January 2021 report and prepare updated disclosures 0.40 YSB Review e-mails from Joe Luzinski, John Dodd and Jim Cassell regarding the monthly report; provide the monthly report file to Joe Luzinski. 0.20 Monthly Bktcy/Semi-Annual Rpts 2.10 1,278.00 2/01/2021 SLC E-mails to Richie Twaits and Epiq regarding W-9sreceived and address confirmation. 0.10 2/03/2021 SLC Review e-mail from Epiq and respond regarding outstanding inquiry. 0.10 SLC Review e-mail from Epiq and correspondence with John Dodd and correspondence with Epiq regarding same. 0.30 SLC Review of the cookbook file, update with W-9s received and identify remaining outstanding steps for each claimant. 1.40 2/05/2021 JJL Review of the 1 GC Claims status to assess the nextsteps in finalizing claims objections and resolutions 1.00 2/09/2021 JJL Review correspondence regarding the Tupper claim. 0.20SLC E-mail to John Dodd regarding claimant inquiry. 0.10 2/10/2021 JJL Review John Dodd's correspondence on the Tupperclaim. 0.10 2/15/2021 SLC Prepare list of disputed and withheld claims, research regarding claimant contact attempts and recommended course of action. 3.40 SLC Continue to prepare list of disputed and withheld claims, research regarding claimant contact attempts and recommended course of action. 3.10

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HOURS USA claim and related MCA amounts. 0.20 JJL Review claim of the First USA to assess questions asked by counsel on the matter. 0.30 JJL Review and respond to correspondence regarding the AMEX claim. 0.20 SLC Prepare list of disputed and withheld claims, research regarding claimant contact attempts and recommended course of action. 2.70 2/17/2021 JJL Telephone call with Shelly Cuff regarding disputedand withheld claims items. 0.90 JJL Review updated listing of open claims subject to objection and categories of why the claims are open and proposed resolution. 1.50 JJL Correspondence to John Dodd regarding open claims issues. 0.20 JJL Review the Cassius claim and underlying documents and information. 1.80 JJL Review claims project worksheet to attempt to locate claimants. 1.00 n/c SLC Telephone call with Joe Luzinski regarding disputed and withheld claims open items. 0.90 SLC Research transaction history for select claimants to confirm review comments from Candace Abrahams. 1.50 SLC Organize and update list of disputed and withheld claimants by course of action per discussions with Joe Luzinski. 1.70 2/18/2021 JJL Review of the updated claims analysis and researchquestions to prepare for discussion on same. 0.50 JJL Telephone call with Shelly Cuff and John Dodd on pending claims issues and reconciliation of same. 1.50 JJL Review and research claims related to usury and assess underlying MCA information. 1.80 SLC Telephone call with Joe Luzinski and John Dodd regarding disputed and withheld claims. 1.50 SLC E-mail to Judy Cregger regarding instructions/procedures for contacting claimants and prepare template regarding same. 0.70 SLC Update prior contact information with confirmed contact information in disputed/withheld claims schedule. 1.20 SLC E-mail to Epiq regarding W-9s received and claimants with problematic tax identification numbers. 0.10 SLC Review e-mail from Epiq regarding a late claim filed and update disputed/withheld schedule regarding same. 0.20 SLC Prepare schedule of claims to discuss with the Securities and Exchange Commission for John Dodd. 0.30 SLC Update records and notes related to disputed and withheld claims per discussions with John Dodd and Joe Luzinski, and continue to review research conducted by Candace Abrahams related to contact attempts and claim transaction history. 1.00 2/19/2021 JJL Review and evaluate the Cassius and Diversifiedaccounts and assess claim objection issues. 2.00 SLC Telephone call with Yale Bogen to discuss bank statements related to historical claimant disbursements. 0.10

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HOURS Abrahams. 0.10 SLC Research the claim NIC amount, pull ballot sent to claimant and respond to inquiry from Joe Luzinski regarding same. 0.30 SLC Research the Wayne & Phyllis Bickel claim, including Candace Abrahams' review comments, reconcile with data from Fund Perfect and QuickBooks and e-mail list of inquiries to Judy Cregger. 0.80 SLC Research Victoria Iverson's claim, including Candace Abrahams' review comments, reconcile with data from Fund Perfect and QuickBooks and e-mail list of inquiries to Judy Cregger. 0.60 SLC Update list of claims flagged for further discussion with the Securities and Exchange Commission with claimants that received commissions and send to John Dodd and Joe Luzinski. 0.90 SLC Research H Carter Leak's claim, including Candace Abrahams' review comments, reconcile with data from Fund Perfect and QuickBooks and e-mail list of inquiries to Judy Cregger. 0.80 YSB Telephone call with Shelly Cuff to discuss bank statements related to historical claimant disbursements. 0.10 2/22/2021 JJL Review account status of AP Construction and RAEConstruction regarding usury claims and 1 GC claims against MCA advance clients. 0.50 JJL Correspondence to John Dodd regarding the research on RAE Contruction and accounts payable construction claims and underlying MCA accounts. 0.30 JJL Telephone call with Shelly Cuff regarding the research on possible lost claimants. 0.10 SLC Review research comments from Candace Abrahams and related supporting documents, reconcile with Fund Perfect and QuickBooks records and e-mail list of questions to Judy Cregger regarding claim balances. 2.10 SLC Telephone call with Yale Bogen regarding amounts paid to claimants. 0.20 Claims Analysis/Objections 39.40 16,687.00 2/02/2021 JJL Telephone call with Bob Garlington regarding the 1GC tax issues. 0.20 n/c 2/03/2021 JJL Telephone call with Bob Garlington regarding the2019 grantor tax letter and status. 0.40 2/05/2021 YSB Review e-mail from David Klitzner requesting thelatest grantor list; review files and provide the detail to David Klitzner. 0.20 2/11/2021 SLC Research inquiries from BDO regarding grantors andprepare response regarding same. 0.90 SLC Telephone call with Yale Bogen to discuss inquiries received from BDO related to grantors as of December 31, 2020. 0.20 YSB Telephone call with Shelly Cuff to discuss inquiries received from BDO related to grantors as of December 31, 2020. 0.20

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HOURS grantors as of December 31, 2020. 0.10 SLC E-mail to Epiq regarding claimant contact information/social security number requested by BDO. 0.10 YSB Review e-mail from Shelly Cuff to David Klitzner responding to his open questions about the grantors; e-mails with David Klitzner regarding the timing for the return. 0.10 2/13/2021 YSB E-mail to Joe Luzinski regarding the timing tocomplete the 2020 tax return. 0.10 2/17/2021 SLC E-mails (2) to Epiq and David Klitzner regardinggrantor trust letters. 0.10 2/22/2021 JJL Meeting with Yale Bogen regarding the status of taxreturn preparation. 0.20 YSB Telephone call with David Klitzner to discuss the open items on the tax return. 0.30 Tax Issues 3.10 1,401.00 2/01/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/02/2021 JJL Review and respond to Yale Bogen's correspondenceregarding FundPerfect and payment of the February 2021 charge. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Download and review the January 2021 bank statements; forward the statements to Judy Cregger in order to prepare the reconciliation. 0.10 YSB E-mails with Joe Luzinski regarding the payment to FundPerfect; initiate the wire transfer to FundPerfect and e-mail to Joe Luzinski regarding same. 0.20 YSB Review the bank reconciliations for January 2021 as sent by Judy Cregger; e-mail the reconciliations advancements to Stacey Cooper requesting that she prepare the monthly report. 0.20 2/03/2021 JJL Review status of the Crown office space and transition plans. 0.60 JJL Review the annual corporate Sunbiz report filling notifications for 1 GC and 1 West and forward same to counsel for the administration. 0.50 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the redacted bank statements and initial monthly report from Stacey Cooper; update the monthly report as needed; provide the monthly report and comments to Joe Luzinski. 0.70 2/04/2021 JJL Telephone call with John Dodd regarding case status,

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HOURS transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB E-mails with Joe Luzinski regarding the property insurance. 0.10 2/05/2021 JJL Review annual report filings for 1 GC and 1 WestCapital and confirm tax identification information. 0.30 JJL Telephone call with Jim Cassel regarding update on the PBYA matters and sale closing issues. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/06/2021 YSB Review the invoice from First Corporate Solutions;e-mail the invoice to Judy Cregger for further processing. 0.10 YSB Review the latest invoice from ACHWorks; forward the invoice and comments to Judy Cregger. 0.10 2/08/2021 JJL Review and respond to Julio Rojas' correspondenceregarding transition of the computer setup from Crown to the DSI office. 0.40 JJL Telephone call with Yale Bogen regarding transition of computer equipment and related access at the office. 0.20 JJL Review cash and flash reporting. 0.20 n/c YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/09/2021 JJL Review correspondence from First Corporate Solutionsand forward same to Al Beutel to coordinate termination of same. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Work with Julio Rojas on office move matters. 0.40 2/10/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review e-mail from Judy Cregger providing the payroll data; review the payroll and approve same. 0.20 YSB Status meeting with Judy Cregger. 0.50 2/11/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/12/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/13/2021 YSB Review e-mails from Joe Luzinski and Judy Cregger

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HOURS accordingly to Joe Luzinski and Judy Cregger. 0.10 2/14/2021 YSB Follow-up e-mail to Joe Luzinski regarding propertyinsurance. 0.10 2/15/2021 JJL Review and execute the payroll for mid-February2021. 0.30 JJL Review correspondence regarding the transition from Crown Office Suites. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the monthly invoice from Museo Vault and e-mail same to Judy Cregger for payment. 0.10 2/16/2021 JJL Telephone call with Jim Cassel and John Dodd regarding pending matters, PBYA settlement discussions, sale update, tax update and staffing transition. 0.30 JJL Review and respond to Yale Bogen's correspondence regarding the cancellation of insurance coverage at the Crown Executive Office suites. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review e-mail from Joe Luzinski confirming the move from the office; e-mail to Robert Mittleman at Reimer Insurance regarding the cancellation of the insurgence. 0.10 2/17/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB E-mails with Judy Cregger regarding the cash balance. 0.10 2/18/2021 JJL Meeting with Judy Cregger regarding accounts payableand transition of collections matters. 0.50 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the outstanding invoices and approve same; e-mail to Judy Cregger regarding the cash balance. 0.20 YSB Review and reply to e-mail from Fredye Goyeneche regarding the insurance cancellation. 0.10 YSB Discussion with Judy Cregger regarding the cash balance; initiate the funds transfer; e-mail to Joe Luzinski regarding the transfer. 0.10 2/19/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Follow-up e-mails with Fredy Goyenche regarding updating the insurance. 0.10

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HOURS transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Telephone calls with Judy Cregger regarding the reconciliations for certain investors. 0.70 YSB E-mail to John Dodd regarding the notice needed by MBAF. 0.10 YSB Review e-mails from Shelly Cuff and Judy Cregger regarding investor reconciliations. 0.30 2/23/2021 JJL Review cash and flash reporting. 0.20 n/c YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the payroll for February 28, 2021 from Judy Cregger and approve same. 0.10 2/24/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 2/25/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review e-mails from John Dodd regarding the merger of MBAF with BDO and reply accordingly; e-mail comments to David Klitzner regarding same. 0.20 2/26/2021 JJL Meeting with Judy Cregger and Julio Rojas regardingQuickBooks and remote check deposit software and machine. 0.30 JJL Correspondence to Al Beutel regarding transition and compensation. 0.30 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB E-mails with Judy Cregger regarding the cash needs; initiate the bank transfer; e-mails with Joe Luzinski regarding the transfer. 0.20 Managing Business Operations 12.50 6,886.00 2/02/2021 JJL Review Jonathan Feldman's and Patrick Siegfried'scorrespondence regarding judgments and case substitutions. 0.30 2/03/2021 JJL Review pending Rapid Finance transition issues withPBYA, file transfer and collections. 0.50 2/04/2021 GES Research due diligence items provided bidders onjudgments and follow up with Joe Luzinski on information request of the buyer. 0.50 n/c JJL Review and research Patrick Siegfried's correspondence regarding judgments and access to case number information on same. 0.50 JJL Review and respond to Julio Rojas' correspondence regarding East Coast Jewelry and portfolio

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HOURS 2/05/2021 JJL Review and respond to John Dodd's correspondenceregarding transition of mail and correspondence to Rapid Fiance. 0.20 JJL Evaluate transition status for the files and relevant information for the sale of portfolio. 0.70 2/08/2021 JJL Review Julio Rojas' and Patrick Siegfried's correspondence regarding testing of the file transfer SharePoint site. 0.20 JJL Telephone call with Patrick Siegfried regarding status of the PBYA transition of the files. 0.20 JJL Review and respond to Jonathan Feldman's correspondence on transition matters. 0.30 JJL Review and respond to John Dodd's correspondence regarding sale closing and PBYA transition. 0.20 2/10/2021 JJL Review Patrick Siegfried's correspondence regardingShareFile updates. 0.20 JJL Review and respond to Jonathan Feldman's correspondence regarding status of January 2021 reporting and pending buyer requests. 0.30 JJL Review and research judgments and provide updated workbook to Patrick Siegfried. 1.50 2/11/2021 JJL Review Patrick Siegfried's, Jonathan Feldman's andDarla Grondin's correspondence regarding collection matter questions and transition. 0.30 2/12/2021 JJL Review and respond to Patrick Siegfried's correspondence regarding a request for case files. 0.20 2/16/2021 JJL Review correspondence regarding the closing transition and update with Julio Rojas. 0.30 JJL Telephone call with Julio Rojas regarding the sale transition and status of same. 0.30 JJL Correspondence to Al Beutel regarding the transition to Rapid and payment plan accounts, ACH matters and final closure of collections. 0.30 JJL Telephone call with Patrick Siegfried regarding status of the document transition to Rapid. 0.20 JJL Telephone call with Al Beutel regarding sale transition issues. 0.20 2/18/2021 JJL Correspondence to Julio Rojas regarding the preparation of a ACH payment workbook for Rapid Finance. 0.30 JJL Review and respond to Vanessa Petty's request for the MSB Trading contract information. 0.20 2/19/2021 JJL Correspondence to and from Julio Rojas regardingsearch for the MCA contract for MSB Trading. 0.20 JJL Review Julio Rojas' update on the transition of files to Rapid Finance. 0.30 JJL Review and respond to Vanessa Petty's correspondence transmitting the MCA contract for MSB Trucking. 0.20 JJL Telephone call with Julio Rojas regarding the request for transition of files and IT issues surrounding same. 0.30

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HOURS 2/23/2021 JJL Review status of the file transition to Rapid Finance. 0.40 2/24/2021 JJL Review Julio Rojas' correspondence regarding ACHactivities and Rapid Finance. 0.20 JJL Review ACH summary prepared by Julio Rojas and requested by Rapid. 0.30 Sale of Assets 10.00 6,200.00 2/01/2021 JJL Review and respond to Jonathan Feldman's correspondence regarding the PBYA and Phang transition, and 1 GC reporting for December 2020 and January 2021. 0.20 2/02/2021 JJL Review and respond to correspondence from TheresaVan Vliet regarding litigation support options for the Ruderman litigation. 0.20 2/04/2021 JJL Telephone call with Francis Carter, Jim Cassel andJohn Dodd regarding the PBYA settlement discussions. 0.50 2/05/2021 JJL Review Dart Seasonal's settlement offer and relatedcomments to the Liquidating Trustee regarding same. 0.20 JJL Review and respond to Steve Mendelsohn's correspondence regarding the Dart Seasonal settlement discussions. 0.20 2/06/2021 JJL Review and respond to Glenn Moses' correspondenceregarding the Journey Wealth receipt of $100,000 payment in December 2020. 0.20 2/08/2021 JJL Review Blake Ruderman's settlement drafts and comments and reply to same. 0.40 JJL Review the order authorizing the Wall Street settlement. 0.10 JJL Review and respond to Jonathan Feldman's correspondence, including the Decmeber 2020 PBYA reporting. 0.50 2/09/2021 JJL Review and reply to Jonathan Feldman's correspondence regarding the PBYA/Phang reporting and sale transition. 0.70 JJL Review of the PBYA updated reporting to assess payments and history. 1.10 2/10/2021 JJL Review and respond to Glenn Moses' correspondenceregarding the Ruderman art and location of same. 0.20 2/11/2021 JJL Review the Motion to Dismiss Platinum and WallStreet. 0.20 JJL Review and research on the Joan Miro print as part of the Blake Ruderman settlement. 0.50 2/12/2021 JJL Review and approve the PBYA reporting for December2020 and January 2021. 0.80 JJL Review and respond to Glenn Moses' correspondence regarding 1 GC settlements and transmittal of same. 0.30

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HOURS and various other civil matters. 0.40 JJL Review the settlement with Dart Seasonal. 0.20 2/16/2021 JJL Review John Dodd's correspondence regarding the PBYAand Phang settlement discussions. 0.30 2/17/2021 JJL Review correspondence regarding PBYA and Phangsettlement discussions. 0.10 2/18/2021 JJL Review John Dodd's correspondence on the PBYA feedispute. 0.30 JJL Telephone call with Jim Cassel and John Dodd regarding the settlement discussions with PBYA and Feldman. 0.30 JJL Review of refund check from the American Arbitration Association as a refund for the arbitration fee for the MCA litigation with Softek. 0.20 2/19/2021 JJL Review Glenn Moses' correspondence regarding agent-related litigation and assessment of claims. 0.20 JJL Review of agent claims to cross-reference against possible claim in the 1 GC estate as an investor. 0.50 JJL Evaluate the PBYA collections, fees, costs and relationships to same. 2.00 n/c 2/22/2021 JJL Review correspondence from Glenn Moses, John Doddand Jim Cassel regarding the investigation of agents and deadline to file litigation on same. 0.30 JJL Review and respond to correspondence regarding the Coots bankruptcy matters. 0.20 JJL Review and research on the Coots claims and Flagler Development and respond to counsel requests to further administer the matter. 0.50 JJL Review and respond to John Dodd's correspondence regarding PBYA fees and costs. 0.30 JJL Correspondence to Jim Cassel and Steve Mendelsohn on the Flagler Investments matter and related Coots bankruptcy of Chris Coots and Linda Coots. 0.40 2/23/2021 JJL Review and respond to Glenn Moses' correspondenceregarding agent-related claims and discussions with the Securities and Exchange Commission on same. 0.20 2/25/2021 JJL Review and calculate contingency fees for agent andlegal settlements. 2.80 JJL Analyze the PBYA reporting, loan portfolio-related documentation and reports to prepare an assessment for settlement of the PBYA fee claims. 3.50 2/26/2021 JJL Telephone call with John Dodd regarding review ofthe PBYA fee calculations. 0.30 JJL Telephone call with John Dodd and Jim Cassel regarding settlement discussions with PBYA and Feldman. 0.50 JJL Review Steve Mendelsohn's correspondence regarding Vero Logistics. 0.30 Litigation Support 18.10 11,222.00 2/12/2021 JJL Review the 1 Global Motion for Protective Order and

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HOURS 2/18/2021 JJL Review and respond to Bob Levinson's inquiry onDecember 2020 time entries. 0.50 Government Contact 0.80 496.00 FOR THE FOREGOING PROFESSIONAL SERVICES RENDERED: 86.00 44,170.00RECAPITULATION CONSULTANT HOURS HOURLY RATE TOTAL J. J. Luzinski 50.00 $620.00 $31,000.00 Y. S. Bogen 8.40 500.00 4,200.00 S. L. Cuff 27.60 325.00 8,970.00 Postage 11.91 Conference Calls 4.29 TOTAL DISBURSEMENTS: THRU 02/28/2021 16.20 TOTAL CURRENT WORK 44,186.20 BALANCE DUE $44,186.20

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10 South LaSalle Street, Suite 3300, Chicago, IL 60603-1026 Telephone: 312.263.4141 Telecopier: 312.263.1180 Date: 4/19/2021 C Collections Creditors' Liquidating Trust Development Specialists, Inc. West Cypress Creek Road te 400 t Lauderdale, FL 33309 F.E.I.N. 36-2967476 Description of Services and Disbursements Fees Disbursements Credits Balance professional services rendered from March 1, 2021 ough March 31, 2021 s per attached category summary: $29,261.00 iscount Blended Rate @$450 (6,761.00) 00 hours @ $450 per hour $22,500.00 ministrative costs: hotocopy Charges $0.30 ostage 1.53 $1.83 tal $22,501. PAY AMOUNT ELY PAYMENT OF INVOICES IS ALWAYS APPRECIATED. ABOVE

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c/o Development Specialists, Inc. 500 West Cypress Creek Road Suite 400 Fort Lauderdale FL 33309 HOURS 3/01/2021 JJL Review and approve professional fees for payment. 0.30 n/c3/02/2021 JJL Review and respond to Baker McKenzie's January 2021fee statement. 0.10 n/c 3/11/2021 JJL Review of February 2021 time and expenses. 1.40 n/c3/15/2021 JJL Review Jim Cassel's invoice for February 2021. 0.10 n/c3/22/2021 JJL Review and finalize the response to the Securitiesand Exchange Commission on fee questions. 0.40 n/c Fee Application/Client Billing 0.00 0.00 3/01/2021 YSB E-mails with Keith Kronin regarding the outstandingU.S. Trustee's fee and that the check has still not been cashed; review the account ledger from Keith Kronin; forward the e-mail trail to John Dodd. 0.30 3/05/2021 JJL Review correspondence on the U.S. Trustee's reporting and payment. 0.20 Monthly Bktcy/Semi-Annual Rpts 0.50 274.00 3/03/2021 JJL Telephone call with Shelly Cuff regarding 1 GCclaims. 0.20 3/05/2021 JJL Review and respond to status of W-9 information forcreditors. 0.20 3/09/2021 JJL Review Janice Livingstone's correspondence and JohnDodd's response regarding the Camacho claim. 0.20 JJL Telephone call with Shelly Cuff on the status of claims review and research on bad address claimants. 0.20 SLC Telephone call with Joe Luzinski regarding open items. 0.10 3/10/2021 JJL Review and respond to Reggie Sainvil's correspondence regarding RAE Construction. 0.20 3/19/2021 JJL Review and update distribution total in the Motionto Extend Claims Objection Deadline. 0.30 3/30/2021 SLC Send W-9 received from claimant to Epiq. 0.10 3/31/2021 JJL Review and respond to Securities and Exchange Commission inquiry on the Seth claim and confirm details regarding same. 0.30 JJL Telephone call with John Dodd regarding the Seth claim and response to same from the Securities and Exchange Commission. 0.10 Claims Analysis/Objections 1.90 1,119.00

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HOURS regarding the MBAF fee applications and services. 0.40 JJL Discussions with Yale Bogen regarding the tax return status. 0.20 YSB Telephone call with David Silver regarding the tax return status. 0.30 YSB Conversations (2) with Joe Luzinski regarding the tax return status. 0.20 3/10/2021 YSB Review e-mail from David Silver requesting input onthe proceeds from sale of portfolio data for the tax return; respond accordingly to David Silver. 0.20 3/12/2021 YSB Review and reply to e-mail from David Silver regarding certain profit and loss accounts and the tax status; e-mail to Joe Luzinski regarding the tax status. 0.30 3/13/2021 YSB E-mails with David Silver regarding the reclassification of certain receipts and the status of the tax return; e-mail to Joe Luzinski to provide the status. 0.30 3/22/2021 JJL Telephone call with Sandra Cedra regarding the taxmailing for the grantor trust letters. 0.30 n/c JJL Review and respond to correspondence to BDO regarding the status of the 2020 grantor tax letters and tax return. 0.30 3/23/2021 JJL Telephone call with John Dodd regarding BDO retention issues and tax return preparations. 0.30 JJL Review status of tax filings and telephone call with David Silver of BDO regarding the status of the 1 GC return and retention documents. 0.80 3/25/2021 JJL Review of the preliminary draft of 2020 tax returnworkpapers from tax accountants. 1.00 YSB Review e-mail from David Klitzner regarding the status of the tax return and attempt to download the return. 0.30 3/26/2021 JJL Telephone call with Tom Dvorak and Dennis Rogersregarding the 1 GC tax status and explanation of calculations of tax issues. 0.90 YSB E-mails with David Klitzner and David Silver regarding the 2020 profit and loss statement and tax return; review and reconcile the statement; work on the downloading and review of the tax return. 1.10 3/29/2021 JJL Meeting with Yale Bogen regarding the status of taxreturn and validation of the allocation of income to trust beneficiaries. 0.30 YSB Meeting with Joe Luzinski regarding the status of the tax return and validation of the allocation of income to trust beneficiaries. 0.30 YSB E-mail to David Klitzner requesting the income allocation schedule for the 2020 tax return. 0.10 YSB Discussion with Joe Luzinski regarding the review of the draft tax return. 0.20 YSB Complete download of the draft tax return and grantor trust letters; review the draft tax return

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HOURS comments as to the review of the tax return and schedules. 1.20 3/30/2021 JJL Review draft of tax return and related calculationsof income and allocations to individual trust beneficiaries to spot check calculations. 1.00 n/c YSB Review e-mail from Joe Luzinski to John Dod and Jim Cassel providing the draft tax return and reconciliations. 0.10 Tax Issues 8.80 4,904.00 3/01/2021 JJL Correspondence to Judy Cregger and Julio Rojasregarding the status of Al Beutel for payroll and benefits. 0.20 JJL Coordinate funding and payment of professional fees and accounts payable. 0.20 n/c JJL Review and clean up e-mail. 2.50 n/c YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger; download and review the February 2021 bank statements and e-mail same to Judy Cregger. 0.20 YSB Review the February 2021 bank reconciliations from Judy Cregger; forward the reconciliations and statements to Stacey Cooper in order to prepare the monthly report. 0.20 YSB Process the wire transfers for the professional fees and expenses; e-mail with Joe Luzinski regarding same. 0.30 3/02/2021 YSB Download and review the banking activity and forwardsame to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger; forward the detail of the professional fee payments to Judy Cregger. 0.20 3/03/2021 JJL Review and respond to Ryan McCurry's correspondenceregarding ACH works and cessation of ACH activity. 0.20 JJL Review and evaluate the IT systems and accounting needs to finalize the transition of accounts from 1 GC to buyer and to scale down the 1 GC overhead. 1.70 YSB Download and review the banking activity and forward same to Judy Cregger; review the incoming wire transfer activity and e-mail comments and supporting documentation to Al Beutel and Judy Cregger. 0.10 YSB Review the notification from ACHWorks regarding the returns; forward the notification and comments to Al Beutel. 0.10 YSB Review and reply to e-mail from Joe Luzinski regarding the collections status and transition to Rapid Finance. 0.10 3/04/2021 JJL Review and respond to Julio Rojas' correspondenceregarding staging down of FundPerfect and reporting to mothball the systems. 0.40 JJL Review and respond to correspondence from ACH Works regarding cessation of the ACH system for 1 GC. 0.30

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HOURS YSB Review e-mail from Joe Luzinski regarding the transition to Rapid Finance; e-mail comments to Joe Luzinski, Julio Rojas, Judy Cregger and Al Beutel regarding additional transition matters. 0.10 YSB Review e-mail from Fredy Goyenche regarding regarding the insurance refund and reply accordingly to Fredy Goyenche; forward the e-mail and comments to Joe Luzinski. 0.10 3/05/2021 JJL Review and respond to Julio Rojas' correspondenceregarding the status of SysArc and termination of ACH activity. 0.20 JJL Review and respond to correspondence regarding insurance refunds. 0.20 YSB Download and review the banking activity and forward same to Judy Cregger. 0.10 YSB E-mail to Keith Kronin to confirm that the Q4 2020 fees should now be current; review the response from Keith Kronin; reconcile the outstanding balance and e-mail comment to Joe Luzinski. 0.30 3/06/2021 YSB Review invoice from First Corporate Solutions andforward same to Judy Cregger; e-mail the invoice to Joe Luzinski and Dan Stermer to determine if the account needs to be canceled. 0.20 n/c YSB Review the monthly invoice from ACHWorks and forward same and comments to Judy Cregger; e-mal the invoice and comments regarding the reconciliation of the payments to Joe Luzinski. 0.20 YSB Review e-mails from Al Beutel, Judy Cregger and Julio Rojas regarding the transition services for the sale of the portfolio. 0.20 3/08/2021 JJL Review of the ACH Works account and status to closeout the ACH Works account. 0.80 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger. 0.10 3/09/2021 JJL Review case status of remaining to-do items for thebalance of the matter. 1.50 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger. 0.10 YSB Review e-mail from Ryan McCurry regarding the cessation of the ACHs and the reserve balance; e-mail to Judy Cregger regarding the reserve balance. 0.10 YSB Review e-mail from Joe Luzinski regarding the wire transfer from PBYA and the schedule of payments; review the bank account for the transfer; download the transfer and compare the amount to the PBYA schedule; e-mail to Joe Luzinski and Judy Cregger regarding the variance. 0.20 3/10/2021 JJL Review of the cash status and payroll. 0.30 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger; review e-mail from Judy Cregger regarding the wire transfers; review the bank account to

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HOURS YSB Follow-up e-mails with Joe Luzinski and Judy Cregger regarding the payment from PBYA. 0.10 YSB Review the March 15, 2021, payroll reports from Judy Cregger; approve the payroll; initiate the wire transfer to fund the payroll; e-mail to Joe Luzinski to provide the payroll reports and request his approval on the transfer of funds. 0.20 YSB Review the weekly accounts payable from Judy Cregger and approve same; e-mail to Joe Luzinski and Julio Rojas providing the invoices for the IT vendors and request input as to the future needs of the services. 0.20 3/11/2021 YSB Download and review the banking activity, includingwire transfer detail and forward same to Judy Cregger. 0.10 3/12/2021 YSB Download and review the banking activity, includingthe wire transfer detail and forward same to Judy Cregger; initiate the account transfer to cover accounts payable and e-mail to Joe Luzinski to review and approve the transfer. 0.20 3/15/2021 YSB Download and review the banking activity, includingwire transfer detail. and forward same to Judy Cregger. 0.10 YSB Review the invoice from Museo Vault for the April 2021 storage of the artwork; approve the invoice and forward same to Judy Cregger. 0.10 YSB Review e-mail from Joe Luzinski providing the notice from Paychex as to the Philadelphia, PA, taxes and review the tax schedule; e-mail to Judy Cregger requesting that she contact Paychex to file final returns; follow-up e-mails with Judy Cregger regarding filing the final payroll returns. 0.20 3/16/2021 JJL Review and respond to ACH Works' correspondenceconfirming termination of ACH Works' services to 1 GC. 0.30 YSB Download and review the banking activity, including wire transfer detail. and forward same to Judy Cregger. 0.10 YSB E-mails with Judy Cregger regarding closing the payroll accounts; e-mail to Jessica Waagner in New Jersey Department of Revenue to request assistance to close the payroll account. 0.30 3/17/2021 YSB Download and review the banking activity, includingwire transfer detail. and forward same to Judy Cregger. 0.10 3/18/2021 JJL Review daily cash reporting and final ACH Worksdeposits for ACH activity. 0.30 JJL Meeting with Judy Cregger regarding estate wind down and transition matters. 0.50 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger. 0.10 YSB Discussion with Judy Cregger regarding payroll tax matters. 0.30

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HOURS 3/19/2021 JJL Telephone call with Julio Rojas regarding transitionof the 1 GC estate and related issues. 0.50 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger. 0.10 3/22/2021 YSB Download and review the banking activity, includingwire transfer detail. and forward same to Judy Cregger. 0.10 YSB Review e-mail from Judy Cregger requesting additional information about a pending ACH; review the bank account and e-mail comments to Judy Cregger and Joe Luzinski. 0.10 3/23/2021 JJL Telephone call with Jim Cassel regarding the statusof tax matters, oversight committee meeting and pending business issues. 0.20 YSB E-mail to Fredy Goyenche regarding the status of the insurance refund. 0.10 3/24/2021 JJL Review and research settlement agreements and payments streams to establish future cash flows. 2.00 YSB Download and review the banking activity, including wire transfer detail. and forward same to Judy Cregger; e-mail comments to Judy Cregger regarding the activity. 0.10 YSB Telephone call with Judy Cregger regarding the accounts payable, QuickBooks renewal and outstanding invoices to RingCentral. 0.20 YSB Review the accounts payable and approve same; provide comments to Judy Cregger. 0.30 3/25/2021 JJL Meeting with Judy Cregger regarding estate wind downof service providers. 0.50 JJL Correspondence to Julio Rojas regarding research into the transition of computer equipment, data hosting and related options. 0.50 YSB Review the payroll reports from Judy Cregger and approve same; e-mails with Judy Cregger regarding the cash balance. 0.20 YSB Meetings with Judy Cregger to discuss the accounts payable, closing of accounts, closing of payroll tax accounts and on-going work. 0.50 YSB Review e-mail from Judy Cregger regarding the cash activity and balance; initiate the bank transfer to cover payroll and accounts payable; e-mail to Joe Luzinski to review and approve the transfer. 0.20 3/26/2021 YSB Download and review the banking activity, includingwire transfer detail. and forward same to Judy Cregger. 0.10 YSB E-mails with Judy Cregger regarding the cash transfer. 0.10 3/29/2021 JJL Review and respond to Julio Rojas' correspondenceregarding data and reduction of data storage costs. 0.30 JJL Review and execute payroll and correspondence to staff on transition of same. 0.40 YSB Download and review the banking activity, including

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HOURS detail of the wire transfer and review reply from Joe Luzinski as to the payor. 0.20 YSB Process the wire transfers for the monthly professional fees; e-mails with Joe Luzinski regarding same; e-mail to Judy Cregger to provide the detail and the information to record same. 0.30 3/30/2021 YSB Download and review the banking activity, includingwire transfer detail. and forward same to Judy Cregger. 0.10 YSB Review the receipt for the payment as sent by Museo Vault; e-mail the receipt to Judy Cregger. 0.10 3/31/2021 YSB Download and review the banking activity, includingwire transfer detail. and forward same to Judy Cregger. 0.10 YSB Review the information from Stacey Cooper for the monthly cash receipts and disbursements reporting for February 2021; update the report and schedules as needed; e-mail the report and comments to Joe Luzinski for review and approval. 0.60 YSB Review the information from Sunbiz.org as prepared by Stacey Cooper for the filing of the annual report; e-mail to Joe Luzinski regarding the filing. 0.10 YSB Discussion with Judy Cregger regarding the accounts payable for the week and the closing of certain accounts. 0.30 Managing Business Operations 20.40 11,556.00 3/03/2021 JJL Telephone call with John Dodd regarding closure onthe Rapid deal. 0.30 JJL Correspondence to Patrick Siegfried regarding a meeting to discuss PBYA and 1 GC transition. 0.20 JJL Review and respond to the Markowitz inquiry on the 1 West vs. Yimlamai matter. 0.30 JJL Review pending and open issues for the sale transition to Rapid Finance. 0.50 JJL Telephone call with Patrick Siegfried and John Dodd regarding PBYA transition and also final transition to Rapid Finance. 0.50 3/10/2021 JJL Correspondence to Park & Lim regarding the transition of files to Rapid Finance via the sale. 0.50 3/19/2021 JJL Review final sale closure workbook from Julio Rojas. 0.403/22/2021 JJL Review cash receipts to formulate the post-closingadjustments and overhead adjustments to the Rapid Financial sale. 2.50 3/23/2021 JJL Prepare final overhead allocation calculations andclosing statement for the Rapid Finance sale. 2.20 JJL Correspondence to Jim Cassel and John Dodd regarding the Rapid final closing package and memo. 0.40 JJL Telephone call with Jim Cassel comments to the sale process and review John Dodd's comments regarding same. 0.20 3/24/2021 JJL Correspondence to Patrick Siegfried regarding the

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HOURS PBYA needs. 0.20 3/26/2021 JJL Prepare summary information to wire funds to RapidFinance to finalize the sale transaction. 0.30 3/29/2021 JJL Review and approve wire transfer refund to RapidFinance. 0.30 3/31/2021 JJL Review collections activity, correspondence withJudy Cregger, and correspondence to Rapid Finance regarding transition of accounts and information. 0.50 JJL Review and respond to Eric Campbell's correspondence regarding collections and postings post-sale. 0.30 Sale of Assets 9.80 6,076.00 3/22/2021 JJL Review correspondence between the Liquidating Trustee and the Oversight Committee. 0.20 3/23/2021 JJL Correspondence to Oversight Committee regarding ameeting on May 11, 2021. 0.20 Creds./Creds.' Comm. Contact 0.40 248.00 3/22/2021 JJL Review the receivership settlement with the RudermanHomeowners' Association and agreement memorializing same. 0.20 Non-Debtor Subsidiary Issues 0.20 124.00 3/01/2021 JJL Review the updated contingency fee calculations forthe agent and legal settlements. 0.50 JJL Review PBYA reporting and cash proceeds of the collections for December 2020 and January 2021. 0.60 3/02/2021 JJL Telephone call with Jim Cassel and John Dodd regarding PBYA status and offers. 0.20 JJL Review correspondence regarding the Dart Seasonal settlement. 0.10 3/03/2021 JJL Review records and information to research the Miroprint offered in settlement of the Blake Ruderman litigation. 1.10 3/04/2021 JJL Review correspondence transmitting the final settlement of the Dart Seasonal settlement. 0.20 3/05/2021 JJL Review John Dodd's correspondence regarding the PBYAsettlement terms. 0.20 3/08/2021 JJL Review the final Blake Ruderman settlement. 0.40JJL Review and respond to the settlement agreement comments from PBYA and Feldman. 0.30 3/09/2021 JJL Review and respond to John Dodd's correspondenceregarding the PBYA settlement. 0.20 JJL Correspondence to PBYA and Jonathan Feldman and correspondence from Lidia Akselman regarding the January 2021 wire to the 1 GC estate. 0.40 JJL Correspondence to Judy Cregger regarding the closure of the PBYA reporting and accounting of settlement proceeds. 0.20

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HOURS correspondence regarding the Dart Seasonal wire instructions. 0.10 3/11/2021 JJL Review Dart Seasonal's settlement motion and providecomments on same. 0.30 JJL Review of the final signed settlement agreement for the PBYA Phang settlement. 0.10 JJL Review and comment on the Motion to Approve Settlement with PBYA and notice provisions. 0.20 3/15/2021 JJL Review and further comment on the Dart Seasonalsettlement. 0.10 3/16/2021 JJL Review correspondence on the Miro print and administration of same. 0.20 JJL Review the final settlement agreement with PBYA and Phang. 0.20 3/17/2021 JJL Telephone call with Jim Cassel regarding the MiroPrint status. 0.10 JJL Review and respond to Colleen Hopkings' correspondence regarding the Miro print and administration of same. 0.30 3/25/2021 JJL Telephone call with Jim Cassel and John Dodd regarding estate storage of data and cost structures to lower the holding costs of same. 0.50 JJL Telephone call with Theresa VanVliet regarding storage of information for the Ruderman litigation. 0.20 JJL Telephone call with Jed Dwyer regarding the status of litigation hold for 1 Global Capital. 0.30 3/29/2021 JJL Review cash receipts and correspondence to SteveMendelsohn regarding confirmation of the proceeds being related to the Dart Seasonal MCA settlement. 0.30 3/30/2021 JJL Review and respond to correspondence from SteveMendelsohn regarding the $60,000 payment from Dart Seasonal. 0.20 Litigation Support 7.50 4,650.00 3/01/2021 JJL Review and respond to correspondence regarding thetransfer of funds from the Securities and Exchange Commission to the 1 GC estate. 0.20 3/08/2021 JJL Review Jed Dwyer's correspondence regarding the 1 GCdisclosures and the Car Ruderman U.S. Department of Justice litigation. 0.10 3/24/2021 JJL Review wire transfer from the Securities and Exchange Commission and correspondence to Bob Levinson to corroborate and confirm same. 0.20 Government Contact 0.50 310.00 FOR THE FOREGOING PROFESSIONAL SERVICES RENDERED: 50.00 29,261.00RECAPITULATION CONSULTANT HOURS HOURLY RATE TOTAL J. J. Luzinski 35.80 $620.00 $22,196.00

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Photocopy Charges 0.30 Postage 1.53 TOTAL DISBURSEMENTS: THRU 03/31/2021 1.83 TOTAL CURRENT WORK 29,262.83 BALANCE DUE $29,262.83

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10 South LaSalle Street, Suite 3300, Chicago, IL 60603-1026 Telephone: 312.263.4141 Telecopier: 312.263.1180 Date: 5/20/2021 C Collections Creditors' Liquidating Trust Development Specialists, Inc. West Cypress Creek Road te 400 t Lauderdale, FL 33309 F.E.I.N. 36-2967476 Description of Services and Disbursements Fees Disbursements Credits Balance professional services rendered from April 1, 2021 ough April 30, 2021 s per attached category summary: $27,415.50 iscount Blended Rate @$450 (6,085.50) 40 hours @ $450 per hour $21,330.00 ministrative costs: arking/Tolls/Cabs/Mileage $7.95 hotocopy Charges 26.25 ostage 261.63 acer 5.70 iscellaneous 232.40 $533.93 ostage & Miscellaneous charges are related to the printing nd mailing of the 2020 IRS 1040 Form to the IRS tal $21,863. PAY AMOUNT ELY PAYMENT OF INVOICES IS ALWAYS APPRECIATED. ABOVE

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c/o Development Specialists, Inc. 500 West Cypress Creek Road Suite 400 Fort Lauderdale FL 33309 HOURS 4/12/2021 JJL Review the February 2021 draft fee statement prepared by Maribel Fontanez. 0.30 n/c JJL Review and approve open Baker McKenzie fees for payment through February 2021. 0.30 n/c 4/16/2021 JJL Review of the March 2021 time and expenses. 0.70 n/c4/19/2021 JJL Review and finalize the March 2021 fee statement. 0.60 n/cFee Application/Client Billing 0.00 0.00 4/16/2021 JJL Review the Order Extending Claims Deadline. 0.10Attend Court Hrgs/Rev Pleadgs 0.10 62.00 4/06/2021 YSB Telephone call with Stacey Cooper to discuss theMarch 2021 monthly report. 0.20 4/07/2021 YSB Work on the monthly report of cash receipts anddisbursements; e-mail to Stacey Cooper regarding the bank statements; obtain the corrected bank statements from Stacey Cooper; compile the final report and e-mail the final report and comments to Joe Luzinski. 1.00 4/13/2021 JJL Review the December 31, 2020 quarterly operatingreport. 0.50 JJL Review and execute the monthly operating report for the period ended March 31, 2021. 0.40 YSB Prepare the Q1 2021 U.S. Trustee's report and e-mail the report to Joe Luzinski for review and approval. 0.60 Monthly Bktcy/Semi-Annual Rpts 2.70 1,458.00 4/01/2021 JJL Correspondence to Shelly Cuff regarding update toclaim distributions. 0.20 SLC Review claims distribution analysis and respond to Joe Luzinski regarding the upcoming distribution. 0.10 4/07/2021 JJL Telephone call with John Dodd regarding claimsobjections on usury claims. 0.20 4/09/2021 JJL Review draft of the Dantin settlement and motion andforward same to Shelly Cuff for claims notation. 0.20 4/13/2021 SLC Review e-mail from Judy Cregger, including obituarynotices for certain claimants, research claim and respond regarding same. 0.20 4/14/2021 SLC E-mail to Judy Cregger regarding contacting claimants. 0.10 SLC Review correspondence and update disputed and withheld claims reserve detail, and send to Joe

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HOURS claims. 0.10 SLC Review settlement agreement from John Dodd, update records, research claim and e-mails (2) to Epiq regarding same. 0.30 SLC Review claimant research and e-mails from Judy Cregger and update records for the upcoming interim distribution. 0.70 4/15/2021 JJL Review correspondence from David Rodriguez andShelly Cuff regarding the Wendel claim and settlement of same. 0.20 4/20/2021 SLC E-mail to Epiq regarding claimants that have provided a W-9 since the last distribution. 0.10 SLC Forward the W-9 received from claimant to Epiq and update records accordingly. 0.10 4/21/2021 JJL Review notices to withdraw claims by Chris A. Dantin. 0.20 JJL Telephone call with Shelly Cuff regarding claims reconciliation project details. 0.20 SLC Review claimant contact attempts from Judy Creggar and Richie Twaits, update claims analysis and prepare log of communication attempts for select claimants in accordance with agreed upon cookbook procedures. 2.80 n/c SLC Discussions with Joe Luzinski regarding open items. 0.104/27/2021 SLC Review comments from Judy Creggar regarding contacting claimants and reply to Judy with inquiries regarding 2 claimants. 0.20 4/28/2021 JJL Telephone call with Shelly Cuff regarding review andvalidation of claims information. 0.20 JJL Telephone call with Shelly Cuff regarding questions on the formatting of the claims analysis and review. 0.20 SLC E-mail to Epiq regarding schedule of W-9s received and disputed claimants. 0.20 Claims Analysis/Objections 4.30 1,869.50 4/01/2021 JJL Review correspondence regarding final 2020 taxreturn and questions on same. 0.30 JJL Meeting with Yale Bogen regarding additional information needed for the tax return. 0.20 YSB Meeting with Joe Luzinski to discuss the additional information needed for the review of the tax return. 0.20 YSB Review the BDO income allocation schedule as it relates to the outstanding tax review questions; e-mails with David Klitzner regarding the BDO notes for the income allocation schedule; e-mail to Joe Luzinski to provide input on the outstanding tax review questions. 0.40 4/04/2021 YSB E-mail to David Silver and David Klitzner providingthe approval of the tax return and requesting input as to anything else needed. 0.10 4/07/2021 YSB E-mail to David Klitzner and David Silver inquiringabout the status of the tax return. 0.10

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HOURS 4/12/2021 JJL Review tax return and related information for finalpreparation of the returns. 1.00 YSB Review the 2021 grantor trust letters to be distributed; telephone call with David Klitzner regarding the letters. 0.30 4/13/2021 JJL Evaluate printing options to print the 1 GC taxforms and related grantor trust letters. 1.50 JJL Telephone call with John Dodd regarding the status of tax return issues for 2020. 0.40 JJL Telephone call with Jim Cassel regarding the status of tax returns and final grantor trust letters. 0.20 YSB Telephone calls (2) and e-mails with David Klitzner regarding the grantor trust letters, the tax return and information needed for the beneficiaries. 0.50 YSB Download the beneficiary information from David Klitzner; review the file and provide the information to Joe Luzinski and Stacey Cooper for additional processing. 0.20 4/14/2021 JJL Final review of the printed tax returns and coordinate shipping of same to the IRS. 3.40 n/c YSB E-mails with David Silver and David Klitzner regarding the tax extension and the grantor trust letters. 0.10 YSB Various discussions with Joe Luzinski regarding the tax return; download the tax extension and provide same to Stacey Cooper and Joe Luzinski; review the tax package to be filed with the IRS. 0.50 4/15/2021 JJL Review and respond to correspondence from Ken Zukerbrot regarding tax return questions on grantor trust letters. 0.30 4/16/2021 JJL Review and assess final tax guidance from counseland discuss same with Yale Bogen. 0.50 JJL Telephone call with Jim Cassel regarding the final tax return distribution. 0.30 JJL Final review of the 2020 tax return grantor trust tax letters in advance of production and mailing. 3.00 YSB Discussion with Joe Luzinski regarding the tax reporting; e-mail to Joe Luzinski to provide the grantor files. 0.30 4/19/2021 JJL Review and respond to correspondence from Sid Garabato regarding tax documents. 0.30 4/21/2021 JJL Prepare update to the FAQs on the Epiq website for2020 tax matters. 0.70 JJL Correspondence to Jim Cassel regarding tax matters and update on the 2020 tax return. 0.20 YSB Review the updated FAQ's for the taxes and provide comments to Joe Luzinski. 0.10 4/22/2021 JJL Review and respond to Teddy Okoye's correspondenceregarding grantor trust tax matters. 0.40 JJL Correspondence to Jim Cassel and John Dodd regarding the grantor tax mailing and update regarding FAQs on the Epiq website. 0.20

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HOURS questions being received by Epiq. 0.40 4/29/2021 JJL Telephone call with Jim Cassel regarding inquire ongrantor trust letters. 0.10 JJL Review Thomas Dvorak's correspondence on 1 GC grantor trust letter and incorrect information behind same. 0.20 4/30/2021 JJL Review and respond to Thomas Dvorak's questions onthe 2020 grantor trust letter documents. 0.30 Tax Issues 13.30 7,910.00 4/01/2021 JJL Telephone call with John Dodd regarding open estateissues and pending matters to close out the case. 0.60 JJL Telephone call with Jim Cassel regarding update on tax matters and estate update. 0.20 JJL Review the next steps in the wind down of the estate for accounting and IT needs. 0.80 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger. 0.10 YSB E-mail to Judy Cregger to provide the final schedule of payments to ordinary course professionals for Q4 2020 and request that she update it for payments made during Q1 2021; review comments from Judy Cregger regarding payments made to ordinary course professionals; update the ordinary course professional schedules and e-mail same to John Dodd and Maribel Fontanez. 0.30 YSB Review and reply to e-mail from Judy Cregger regarding the cash position. 0.10 4/02/2021 YSB Download and review the banking activity, includingwire transfer detail and forward same to Judy Cregger. 0.10 4/05/2021 JJL Review cash receipts and banking activity for theprior week. 0.20 n/c JJL Review John Dodd's correspondence regarding inquiry from Nakia Clark and research of same. 0.40 JJL Review open issues and to-do items for the matter. 0.50 YSB Download and review the banking activity, including wire transfer detail and forward same to Judy Cregger; download and review the March 2021 bank statements and e-mail same to Judy Cregger. 0.20 YSB Review the March 2021 bank reconciliations from Judy Cregger; e-mail the bank reconciliations, statements and final February 2021 report to Stacey Cooper in order to prepare the March 2021 reporting package. 0.20 4/06/2021 JJL Review research from Julio Rojas and respond to JohnDodd's correspondence regarding the inquiry from Nakia Clark and Fast Forward Trucking. 0.40 JJL Review and revise payroll transition plan. 0.50 JJL Review IT's support plan and scale down opportunities to reduce the footprint of computer equipment and the related costs. 0.50 JJL Prepare summary of expected further recoveries and inputs for the operations of the estate and pro

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HOURS 4/07/2021 JJL Review invoices from ACH Works for close out activity. 0.20 JJL Review cash activity and settlements for the 1 GC estate. 0.30 JJL Review update and map out the professional fees owing and to be paid for the case. 3.00 n/c YSB Download and review the banking activity, including wire transfer detail. and forward same to Judy Cregger. 0.10 YSB Review the monthly bill from ACH Works; forward the bill and approval to Judy Cregger. 0.10 4/08/2021 JJL Prepare memo on the case closure, pending items,assets to administer and related costs. 1.00 YSB Review e-mail and attachment from Joe Luzinski for the payment to Katie Phang, PA; process the payment; e-mail to Joe Luzinski regarding the payment; e-mail to Judy Cregger regarding the payment and provide other input. 0.30 4/09/2021 JJL Review and respond to Judy Cregger's correspondenceregarding payroll and paid time off payments. 0.30 YSB Download and review the banking activity, including wire transfer detail. and forward same to Judy Cregger. 0.10 YSB Review the April 15, 2021 payroll schedules from Judy Cregger; approve same and e-mail approval to Judy Cregger. 0.10 YSB E-mails with Judy Cregger regarding the payment to Phang, P.A. 0.10 4/12/2021 JJL Review correspondence regarding the status of Volicoand technical issues. 0.20 4/13/2021 YSB Download and review the banking activity, includingwire transfer detail and forward same to Judy Cregger. 0.10 YSB Review e-mail from Joe Luzinski regarding the payment to Baker McKenzie and review the attached document; process the payment; e-mail to Joe Luzinski to confirm the payment. 0.20 4/14/2021 JJL Review correspondence on banking and accounts payable to approve monthly accounts payable. 0.20 JJL Prepare estate update memo to John Dodd related to claims and pending claim issues for the motion to continue deadline to object to claims scheduled for hearing on April 15, 2021. 1.30 JJL Review Epiq's history and unpaid billings to prepare for call with Epiq to discuss same. 2.50 JJL Telephone call with Sid Garabado regarding the Epiq status of payments and processing of the grantor trust return. 0.70 YSB Review the weekly accounts payable and approve same; e-mail the accounts payable and comments to Joe Luzinski. 0.20 YSB Review the cash needs analysis from Judy Cregger and ensure that it includes the expected payments; process the cash transfer as needed. 0.20

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HOURS YSB Download and review the banking activity, including wire transfer detail. and forward same to Judy Cregger. 0.10 4/16/2021 JJL Review and approve check disbursements and accountspayable. 0.50 n/c YSB Review the payroll report and comments from Joe Luzinski to Judy Cregger regarding Paychex and confirmation of her work going forward and follow-up e-mails from him and Judy Cregger regarding the work schedule. 0.10 4/20/2021 YSB Download and review the banking activity, includingwire transfer detail and forward same to Judy Cregger and Joe Luzinski. 0.10 YSB Review e-mail from Judy Cregger to Paychex regarding the tax forms; review the follow-up e-mail from Tendai Bonaparte of Paychex responding to the e-mail; follow-up e-mails with Tendai Bonaparte regarding the preparation of the payroll returns. 0.20 YSB Review e-mail from Museo Vault providing the invoice for May 2021 storage and insurance; forward the invoice to Judy Cregger for processing. 0.10 4/22/2021 YSB Review the payroll and accounts payable from JudyCregger along with comments from her; approve the expenses and respond to questions from Judy Cregger; e-mail to Joe Luzinski regarding insurance. 0.30 4/26/2021 JJL Review and respond to John Dodd's correspondenceregarding Max Stone and request to release a lien. 0.40 YSB E-mails with Judy Cregger regarding the quarterly payroll taxes. 0.10 YSB Review the quarterly payroll taxes from Judy Cregger; create account for New York State and provide the account information to Judy Cregger in order to file the final payroll taxes and withdraw from the state; follow-up e-mail to Judy Cregger regarding the other states. 0.30 4/27/2021 JJL Review the IRS' correspondence on tax identificationnumbers and correspondence to Judy Cregger to research same. 0.30 YSB Review e-mails from Judy Cregger regarding the closing of the payroll accounts; provide additional information about the various states' filing matters to Judy Cregger. 0.30 4/28/2021 YSB Telephone call and work with Judy Cregger regardingfiling the quarterly payroll taxes and closing accounts; file the Q4 2020 FL re-employment tax return and e-mail confirmation to Judy Cregger. 0.70 4/29/2021 YSB E-mails with Judy Cregger regarding the filing ofthe quarterly and year-end payroll forms. 0.10 YSB Telephone call with Judy Cregger regarding the cash balance; download the banking activity and e-mail same to Judy Cregger. 0.10 4/30/2021 YSB Review the Q4 FUTA tax filing from Judy Cregger;

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HOURS closing the payroll account for New Jersey. 0.20 Managing Business Operations 20.10 11,838.00 4/01/2021 JJL Meeting with Judy Cregger regarding the Rapid Finance transition and cash receipts. 0.50 4/19/2021 JJL Review check from Dwayne Murry as Trustee of JohnLittle and research it to be an MCA matter Precision Foundation sold to Rapid Finance. 0.20 4/27/2021 JJL Review and respond to Patrick Siegfried's correspondence regarding the PBYA settlements and postings and correspondence to Judy Cregger to investigate same. 0.50 4/28/2021 JJL Review and respond to Judy Cregger's correspondenceregarding posting of 1 GC's payments from PBYA in the fall of 2020. 0.20 JJL Review and research posting of the PBYA settlement receipts per request from Rapid Finance. 0.80 4/30/2021 JJL Review and respond to Patrick Seigfried's correspondence regarding the collections from PBYA and reporting. 0.40 Sale of Assets 2.60 1,612.00 4/15/2021 JJL Review the receiver's seventh status report onreceivership-related activities. 0.30 Non-Debtor Affiliate Issues 0.30 186.00 4/08/2021 JJL Prepare the Oversight Committee's meeting agenda andissues list. 0.50 4/12/2021 JJL Review and respond to the Oversight Committee member's question on the Blake Ruderman settlement. 0.30 JJL Review and respond to Don Stec's correspondence on the Ruderman settlement. 0.30 Creds./Creds.' Comm. Contact 1.10 682.00 4/07/2021 JJL Review of the PBYA settlement, order, payment instructions and correspondence from counsel regarding same. 0.40 4/08/2021 JJL Review the settlement order, settlement and preparewire information to consummate the settlement. 0.50 4/12/2021 JJL Review and respond to Reggie Sainvil's correspondence regarding the Dantin settlement. 0.20 4/13/2021 JJL Review the Order Approving the Dart Settlement. 0.104/20/2021 JJL Review and respond to Reggie Sainvil's correspondence regarding the Chris Dantin settlement proceeds. 0.20 JJL Review and respond to Steve Mendelsohn's correspondence regarding Vero Logistics. 0.30 4/27/2021 JJL Review and respond to John Dodd's correspondence

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HOURS 4/28/2021 JJL Review and respond to John Dodd's correspondenceregarding the status of FTI hosting of data and take down of the service. 0.20 Litigation Support 2.20 1,364.00 4/09/2021 JJL Correspondence to Bob Levinson regarding the statusof estate open items and recoveries. 0.30 4/12/2021 JJL Review and respond to Bob Levinson's correspondenceregarding remaining recoveries in the 1 GC estate. 0.20 4/21/2021 JJL Telephone call with Jed Dwyer regarding the pendingrequest to release the document and legal hold from the Department of Justice. 0.20 Government Contact 0.70 434.00 FOR THE FOREGOING PROFESSIONAL SERVICES RENDERED: 47.40 27,415.50RECAPITULATION CONSULTANT HOURS HOURLY RATE TOTAL J. J. Luzinski 34.90 $620.00 $21,638.00 Y. S. Bogen 9.80 500.00 4,900.00 S. L. Cuff 2.70 325.00 877.50 Photocopy Charges 26.25 Postage 261.63 Transportation 7.95 Other miscellaneous charges 232.40 Pacer Charges 5.70 TOTAL DISBURSEMENTS: THRU 04/30/2021 533.93 TOTAL CURRENT WORK 27,949.43 BALANCE DUE $27,949.43

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10 South LaSalle Street, Suite 3300, Chicago, IL 60603-1026 Telephone: 312.263.4141 Telecopier: 312.263.1180 Date: 6/21/2021 C Collections Creditors' Liquidating Trust Development Specialists, Inc. West Cypress Creek Road te 400 t Lauderdale, FL 33309 F.E.I.N. 36-2967476 Description of Services and Disbursements Fees Disbursements Credits Balance professional services rendered from May 1, 2021 ough May 31, 2021 s per attached category summary: $17,630.50 iscount Blended Rate @$450 (3,590.50) 20 hours @ $450 per hour $14,040.00 ministrative costs: hotocopy Charges $26.55 ostage 3.06 $29.61 tal $14,069. PAY AMOUNT ELY PAYMENT OF INVOICES IS ALWAYS APPRECIATED. ABOVE

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c/o Development Specialists, Inc. 500 West Cypress Creek Road Suite 400 Fort Lauderdale FL 33309 HOURS 5/03/2021 JJL Review the March 2021 professional fees and schedulesame for payment. 0.50 n/c 5/06/2021 JJL Review and respond to Emilio Escandon's correspondence regarding the MBAF fee application. 0.30 n/c 5/10/2021 JJL Review and respond to John Dodd on the Baker feestatement for April 2021. 0.10 n/c 5/17/2021 JJL Review Emilio Escandon's correspondence regardingthe MBAF fee application. 0.10 n/c 5/18/2021 JJL Review and respond to Jim Cassel inquiry on the MBAFfee application and related questions. 0.30 n/c 5/20/2021 JJL Review the April 2021 fees and expenses. 0.80 n/cJJL Review and respond to Steve Mendelsohn's correspondence regarding April 2021 billings. 0.20 n/c Fee Application/Client Billing 0.00 0.00 5/24/2021 YSB E-mails with Sofie Kessep regarding the outstandingU.S. Trustee's fees; review the analysis; e-mail to Joe Luzinski to provide a status. 0.20 5/25/2021 JJL Review and respond to correspondence regardingperiodic reporting and U.S. Trustee's fees due. 0.30 JJL Review and execute the April 2021 monthly operating report. 0.40 JJL Review and respond to Steve Schneiderman's correspondence regarding the U.S. Trustee's fee payments. 0.30 5/27/2021 JJL Review correspondence to reconcile and resolve theU.S. Trustee's fee quarterly reporting. 0.20 YSB E-mail to Sofie Kessep, Steve Schneiderman, Joe Luzinski and John Dodd regarding the review and updating of the U.S. Trustee's fees; review comments from Sofie Kessep regarding same. 0.10 Monthly Bktcy/Semi-Annual Rpts 1.50 894.00 5/03/2021 JJL Telephone call with Shelly Cuff regarding updates tothe distribution list. 0.20 SLC Telephone call with Joe Luzinski regarding the upcoming distribution. 0.20 5/04/2021 JJL Review and respond to Reggie Sainvil's correspondence regarding the Cassius and Diversified claims. 0.30 5/05/2021 JJL Prepare the sixth interim distribution summary and

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HOURS JJL Review relevant Cassius-related documents and forward same to Reggie Sainvil. 0.30 SLC Prepare draft of the upcoming distribution and claim summary, including schedule of withheld and disputed claims and send to Joe Luzinski. 2.60 5/06/2021 JJL Review an updated distribution information for foundand reported claimants. 0.50 JJL Telephone call with Shelly Cuff regarding questions on the most recent report. 0.20 SLC Telephone call with Joe Luzinski regarding the upcoming distribution. 0.20 SLC E-mail to Epiq regarding the upcoming distribution. 0.105/07/2021 SLC Review e-mail from Epiq and respond to inquiriesregarding claimants. 0.20 SLC Respond to Epiq regarding allowed claims. 0.10 5/10/2021 JJL Review trail of correspondence from David Rodriguezand Shelly Cuff, questions on the interim distribution and related questions on status from Epiq on specific claims and timing. 0.40 5/11/2021 JJL Review and respond to John Dodd's correspondenceregarding payment of the Tupper claim. 0.10 5/12/2021 JJL Review and respond to Noreen Wilson's and JamesCassel's correspondence on Epiq's contact and change of address information. 0.30 SLC Research claimant that called office and e-mail to Joe Luzinski regarding same. 0.10 5/13/2021 JJL Review and respond to David Rodriguez's correspondence regarding Epiq's interim distribution report and reconciliation of same. 0.30 JJL Correspondence to Shelly Cuff regarding verification of the Epiq distribution report. 0.10 SLC Respond to inquiry from Judy Cregger regarding upcoming distribution. 0.10 SLC Review draft distribution report received from Epiq, reconcile and e-mails to Joe Luzinski and Epiq regarding same. 0.50 5/14/2021 JJL Correspondence to Jim Cassel regarding the detailedsummary of disputed and withheld claims. 0.30 JJL Review legal claims chart of objections and disputes. 0.30 JJL Correspondence to City National Bank regarding wire to Epiq on the interim distribution. 0.30 JJL Review and respond to correspondence from David Rodriguez regarding the interim distribution and funding of same. 0.20 JJL Review updated outstanding check information from Epiq and David Rodriguez's correspondence regarding same. 0.30 5/18/2021 JJL Review and respond to John Dodd's correspondence onthe Besvea Media claim matter and research. 0.40 JJL Review and respond further to the BESVEA claim request for documents. 0.20

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HOURS correspondence to Epiq to confirm same. 0.20 5/20/2021 JJL Review and research the claim of BESEVA Media andcoordinate transmittal of this information to John Dodd. 0.30 5/21/2021 JJL Review and respond to Robert Noch's correspondenceon address change. 0.20 5/24/2021 JJL Review draft objections to RAE Construction and APConstruction and confirm underlying details of the claims. 0.40 Claims Analysis/Objections 10.30 5,176.50 5/04/2021 JJL Review and respond to Jim Cassel's correspondence onthe Noreen Wilson inquiry on claim and tax issues. 0.30 JJL Review and respond to Sid Garabato's correspondence regarding the grantor letter mailing. 0.20 JJL Review and respond to correspondence from Sid Garabato finalizing the review of the distribution of tax materials. 0.20 5/10/2021 JJL Review and respond to Sam Buono's inquiry on taxissues and confirm same with Jim Cassel. 0.40 5/12/2021 JJL Telephone call with Greg Sloan regarding the grantortax letter and package. 0.40 Tax Issues 1.50 930.00 5/04/2021 JJL Telephone call with Julio Rojas regarding the statusof wind down of computer storage and back up needs. 0.50 YSB Review e-mail from Joe Luzinski requesting the payment of the professional fees; review the fee requests and process the payments; e-mail to Joe Luzinski to provide the status; e-mail to Judy Cregger to provide the detail; review comments from Joe Luzinski regarding his review; update the payments as needed and provide input to Joe Luzinski. 0.40 YSB Download and review the April 2021 bank statements; forward the bank statements to Judy Cregger in order to reconcile the bank accounts. 0.20 5/05/2021 YSB Download and review the banking activity; e-mail thebanking activity, other documents and comments from my review to Judy Cregger. 0.30 YSB E-mail to Stacey Cooper providing the April 2021 bank statements and reconciliations and request that she prepare the monthly cash receipts and disbursements report. 0.10 5/06/2021 JJL Review refund check for the 1 GC insurance policy. 0.20 n/cYSB Review the monthly billing from ACH Works; forward the invoice and comments to Joe Luzinski and Judy Cregger. 0.10 5/12/2021 JJL Telephone call with John Dodd regarding the statusof pending 1 GC matters for our status call Friday. 0.30 JJL Review case status to prepare for state of the case

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HOURS JJL Review and respond to Judy Cregger's correspondence on payroll closure and close out of the year-end reporting. 0.10 YSB Download and review the banking activity for last week; e-mail the reports and comments to Judy Cregger. 0.20 YSB Review the payroll reports and e-mail approval to Judy Cregger. 0.10 5/13/2021 JJL Correspondence to Jim Cassel and John Dodd regardingthe agenda for the meeting tomorrow on case status. 0.20 5/14/2021 JJL Telephone call with Jim Cassel and John Dodd regarding the status of the 1 GC case and preparation for the Oversight Committee call. 0.50 JJL Review and filing of e-mail. 2.00 n/c 5/19/2021 YSB Review and download the bank activity; e-mail theactivity and comments to Judy Cregger and Joe Luzinski. 0.20 JJL Correspondence to Karen Boyer regarding the Miro print. 0.20 JJL Review and file documents and e-mail. 1.00 n/c JJL Review the draft of FTI's final fee statement. 0.20 5/20/2021 YSB E-mails with Judy Cregger regarding the cash balance. 0.10 YSB Review e-mail from John Dodd regarding the outstanding fees; e-mail to Sofie Kessep requesting the reconciliation. 0.10 5/21/2021 YSB Telephone call with Stacey Cooper to review QuickBooks activity; e-mails with Joe Luzinski regarding same. 0.20 JJL Review Steve Mendelsohn's correspondence regarding Ellwood and prepare pending list of litigation matters. 0.30 JJL Review correspondence confirming refund and deposit of insurance refund on office insurance. 0.10 JJL Review and filing. 1.00 n/c 5/24/2021 JJL Correspondence to Steve Mendelsohn regarding statusof payments from Wall Street and Platinum and request to notify each. 0.20 YSB Review the invoices and comments from Judy Cregger for the accounts payable; e-mail approval to Judy Cregger. 0.20 5/25/2021 YSB E-mails with Judy Cregger regarding the payroll,outstanding invoices and the cash balance; process the banking transactions and e-mails with Joe Luzinski regarding same. 0.40 YSB Review e-mail from Judy Cregger providing confirmation of the payment of the outstanding U.S. Trustee's fees; forward the confirmation to Joe Luzinski; follow-up e-mails with Joe Luzinski and Judy Cregger regarding the payment to the U.S. Trustee. 0.30 YSB Review the detail of the April 2021 cash receipts and disbursements from Stacey Cooper; prepare the

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HOURS 5/26/2021 JJL Telephone call with Karen Boyer regarding the Miroprint and sale of same. 0.30 YSB Review and download the bank activity and forward same to Judy Cregger. 0.10 5/27/2021 JJL Review and approve final accounts payable and billings. 0.30 JJL Review receipt from a Trustee for William Griffin and coordinate transfer to Rapid. 0.20 5/31/2021 YSB Download and review the May bank statements; forwardsame to Judy Cregger in order to reconcile the accounts. 0.10 Managing Business Operations 8.80 4,988.00 5/03/2021 JJL Review Lamas Beauty, Inc.'s check from Park & Limand research ownership of same. 0.30 JJL Correspondence to and from Patrick Siegfried regarding the Lamas Beauty remittance from Park & Lim and transition of same to Rapid. 0.30 5/06/2021 JJL Review correspondence from Jacie Choi and PatrickSiegfried regarding remittances from Park & Lim. 0.20 JJL Review check from a Trustee of Vartan Vartanyan, which is a Rapid Finance account. 0.10 5/11/2021 JJL Review check from Pamela Simmons, Chapter 13 Trusteeof William Morrell and Brady Trucking and confirm the account was sold to Rapid Finance. 0.20 5/12/2021 JJL Review and respond to Judy Cregger's correspondenceregarding further receipts on portfolio matters sold to Rapid Finance. 0.40 5/17/2021 JJL Review research on the two MCA accounts with WildCalling Pet Foods and correspondence to John Dodd regarding same. 0.30 5/18/2021 JJL Review documents and research on Complete Music andrespond to Regie Sainvil's correspondence regarding the subpoena to produce same. 0.40 5/24/2021 JJL Review and evaluate receipts of wire transfers,ACH's and checks that are applicable to the Rapid Finance purchased portfolio and prepare a summary of same. 1.30 Sale of Assets 3.50 2,170.00 5/03/2021 JJL Review and respond to correspondence regarding theOversight Commitee meeting schedule and timing. 0.20 JJL Correspondence to the Oversight Committee regarding the change in the Oversight Committee meeting time. 0.20 JJL Coordinate change of time for the Oversight Committee meeting and correspondence to and from John Dodd and Jim Cassel regarding same. 0.30 5/11/2021 JJL Coordinate the meeting with John Dodd and Jim Casselon the Oversight Committee meeting. 0.20

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HOURS JJL Attend the Oversight Committee meeting Charley Carpenter, Kevin Shroby, Geoffrey Lippman, Don Stec, Jim Cassel and John Dodd. 0.60 Creds./Creds.' Comm. Contact 1.80 1,116.00 5/13/2021 JJL Review and respond to John Dodd correspondenceregarding the FTI hard drives collected at the outset of the 1 GC matter. 0.20 5/14/2021 JJL Review and respond to Darby Henley's correspondenceregarding the FTI transition of information. 0.20 5/21/2021 JJL Review historical litigation matters by GreenbergTraurig and confirm resolution of all and remaining collection stream or claim. 0.70 5/24/2021 JJL Review correspondence on the Ruderman stay request. 0.10JJL Review and reconcile payments activity on pending settlement agreements. 1.20 5/26/2021 JJL Telephone call with Jim Cassel regarding the statusof artwork and litigation related to same. 0.30 JJL Correspondence to Glenn Moses regarding the Ruderman litigation and artwork. 0.10 5/27/2021 JJL Telephone call with Glenn Moses and Jim Casselregarding strategy on the Ruderman litigation and status of same. 0.70 JJL Review and respond to correspondence regarding Platinum funding and Steve Mendelsohn regarding payments from a Platinum-related entity. 0.30 Litigation Support 3.80 2,356.00 FOR THE FOREGOING PROFESSIONAL SERVICES RENDERED: 31.20 17,630.50RECAPITULATION CONSULTANT HOURS HOURLY RATE TOTAL J. J. Luzinski 22.90 $620.00 $14,198.00 Y. S. Bogen 4.20 500.00 2,100.00 S. L. Cuff 4.10 325.00 1,332.50 Photocopy Charges 26.55 Postage 3.06 TOTAL DISBURSEMENTS: THRU 05/31/2021 29.61 TOTAL CURRENT WORK 17,660.11 BALANCE DUE $17,660.11

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