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Full title: Monthly Fee Statement. For the Month of November 2021. Objection Date is 12/31/2021. Filed by Michael J. Viscount Jr. on behalf of BERKELEY RESEARCH GROUP, LLC. (Viscount, Michael)

Document posted on Dec 16, 2021 in the bankruptcy, 23 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

J. Vizzini 0.6 Participated in call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) and Debtor's advisors (J. Magner of Cowen and E. George of Obermayer) regarding objection to sale and sale hearing. J. Vizzini 0.3 Participated in follow up call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. /2021J. Vizzini 0.2 Participated in follow up call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. J. Vizzini 0.8 Participated in weekly professionals call with Counsel (J. DiPasquale, M. Viscount and M. Chovanes of Fox Rothschild) regarding final sale order issues, status of potential D&O claims, issues related to sale closing and estimated recoveries. J. Vizzini 1.6 Participated in call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) and Committee to provide update regarding D&O issues and investigation, lien challenge, sale closing update and sale proceeds waterfall update.

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UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW JERSEY FEE APPLICATION COVER SHEET In re: Aluminum Shapes, L.L.C. Applicant: Berkeley Research Group, LLC Case No.: 21-16520 (JNP) Client: The Official Committee of Unsecured Creditors Chapter: 11 Case Filed: August 15, 2021 BERKELEY RESEARCH GROUP, LLC THIRD MONTHLY FEE STATEMENT COVER SHEET FOR THE PERIOD NOVEMBER 1, 2021 THROUGH NOVEMBER 30, 2021 SECTION I FEE SUMMARY Date of Retention: September 24, 2021 effective as of September 3, 2021 Period for which Compensation and November 1, 2021 through November 30, 2021 Reimbursement is Sought: FEES EXPENSES Total Previous Fee Requested: $ 424,641.00 $ 35.00 Total Fees Allowed To Date: $ 0.00 $ 0.00 Total Retainer (If Applicable) $ 0.00 $ 0.00 Total Holdback (If Applicable) $ 84,928.20 $ 0.00 Total Received By Applicant $ 339,712.80 $ 35.00 Fee Totals: $ 141,196.50 Disbursements Totals: $ 1,103.67 Total Fee Application $ 142,300.17 Minus 20% Holdback $ -28,239.30 Amount Sought at this time $ 114,060.87

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tion I: Fees By Professional the Period 11/1/2021 through 11/30/2021 essional Title Billing Rate Hours Fees alfus Managing Director $1,095.00 26.7 $29,236.50 hraf Consultant $435.00 19.3 $8,395.50 zzini Managing Director $925.00 71.8 $66,415.00 averkamp Case Manager $275.00 5.5 $1,512.50 hea Managing Director $1,025.00 31.2 $31,980.00 riana Case Assistant $155.00 13.2 $2,046.00 pstein Managing Director $895.00 1.8 $1,611.00 l 169.5 $141,196.50 ded Rate $833.02

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tion II: Fees By Task Code the Period 11/1/2021 through 11/30/2021 k Code Hours Fees sset Acquisition/ Disposition 53.4 $52,936.00 IP Financing 3.9 $3,304.50 rofessional Retention/ Fee Application Preparation 19.7 $4,653.50ttend Hearings/ Related Activities 3.9 $3,981.50 nteraction/ Meetings with Creditors/ Counsel 11.0 $9,252.00 mployee Issues/KEIP 1.4 $1,516.00 ecovery/ SubCon/ Lien Analysis 16.5 $15,790.50 laim Analysis/ Accounting 14.1 $10,144.50 ravel Time 5.5 $5,637.50 ash Flow/Cash Management/ Liquidity 6.6 $5,717.00 lan of Reorganization/ Disclosure Statement 3.6 $3,029.00 ocument Review 0.8 $825.00 usiness Transaction Investigation 29.1 $24,409.50 l 169.5 $141,196.50 ded Rate $833.02

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tion III: Expenses By Category the Period 11/1/2021 through 11/30/2021 ense Category Amount ravel - Airline $585.20 ravel - Train and Bus $128.85 ravel - Mileage $100.80 ravel - Hotel/Lodging $288.82 l Expenses for the Period 11/1/2021 through 11/30/2021 $1,103.67

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CASE HISTORY 1. On August 15, 2021 (the “Petition Date”), the Debtor filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the District of New Jersey thereby commencing the Chapter 11 Case. The Debtor continues to operate its business and manage its properties as debtor-in-possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in this Chapter 11 Case. 2. On September 1, 2021 (the “Formation Date”), the Office of the United States Trustee for Regions 3 and 9 appointed the Official Committee of Unsecured Creditors (“the Committee”). The Committee is presently comprised of five members including: (i) Public Service Electric and Gas Company; (ii) Indigo Global, LLP; (iii) Nathan H. Kelman, Inc; (iv) Energy Power Investment Company, LLC (EPIC); and (v) Southeastern Extrusion & Tool, Inc. 3. On September 28, 2021, the Committee filed the Amended Application for Entry of an Order Under 11 U.S.C. §§ 328 and 1103 Authorizing the Employment and Retention of Berkeley Research Group, LLC as Financial Advisor, Effective as of September 3, 2021. [Docket No. 115] (the “Retention Application”). The Committee also selected Fox Rothschild LLP (“Counsel”) to serve as its counsel. 4. On October 6, 2021, this Court entered an order, authorizing the retention of BRG as the financial advisor to the Committee effective as of September 3, 2021 [Docket No. 143] (the “Retention Order”). RELIEF REQUESTED 5. In accordance with the Amended Administrative Fee Order Establishing Procedures for Allowance and Payment of Interim Compensation and Reimbursement of Expenses to Professional Persons, dated October 21, 2021 (the “Interim Compensation Order”) [Docket No.

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193], and BRG’s Retention Order, BRG hereby submits this third monthly fee statement (“Second Monthly Fee Statement”) for the period from November 1, 2021 through November 30, 2021 (the “Fee Period”). BRG requests, (a) allowance of compensation in the amount of $112,957.20 (80% of $141,196.50) for actual and necessary services rendered during the Fee Period, and (b) reimbursement of $1,103.67 for actual and necessary charges and disbursements incurred by BRG during the Fee Period in the rendition of required professional services on behalf of the Committee. By this Third Monthly Fee Statement, BRG seeks allowance of compensation for services rendered and reimbursement of expenses incurred solely in connection with its work performed on behalf of the Committee. SERVICES RENDERED AND DISBURSEMENTS INCURRED 6. Attached hereto as Exhibit A is the schedule of BRG’s time records for the Fee Period. These records include daily time logs describing the time spent by each BRG professional in this Chapter 11 Case organized by task code and by date incurred. It further includes an itemized schedule of actual and necessary out-of-pocket expenses organized by expense category, including description, incurred in connection with the case and the amounts for which reimbursement is requested. Attached hereto as Exhibit B is the detailed charges for the services rendered on behalf of the Committee. 7. BRG has rendered professional services to the Committee as requested and as necessary and appropriate in furtherance of the interests of the unsecured creditors of the Debtor’s estate. BRG respectfully submits that the professional services that it rendered on behalf of the Committee were necessary and have directly benefited the creditor constituents represented by the Committee and have contributed to the effective administration of this Chapter 11 Case.

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NOTICE AND OBJECTION PROCEDURES 8. Pursuant to the Interim Compensation Order, objections to this Third Monthly Fee Statement, if any, must be served no later than December 31, 2021 (the “Objection Deadline”), setting forth the nature of the objection and the specific amount of fees or expenses at issue. 9. If no objections to this Third Monthly Fee Statement are received by the Objection Deadline, the Debtor shall promptly pay BRG 80% of the fees and 100% of the expenses identified in this Third Monthly Fee Statement. I certify, under penalty of perjury, that the foregoing is true and correct. Date: December 17, 2021 Berkeley Research Group, LLC By /s/ David Galfus David Galfus

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EXHIBIT A

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ibit A: Time Detail the Period 11/1/2021 through 11/30/2021 Professional Hours Description sset Acquisition/ Disposition 2021 D. Galfus 1.0 Participated in a call with Counsel (J. DiPasquale) and the Debtor's advisors (E. George, Obermayer) and (J. Meyers, Riveron) re: the Debtor's operating budget. 2021 J. Vizzini 0.9 Participated in call with Debtor's advisors (M. Vagnoni of Obermayer, J. Meyers of Riveron and J. Magner of Cowen) regarding operational escrow budget and sale related issues. 2021 M. Shea 0.3 Reviewed case emails re: bidder update. 2021 D. Galfus 0.4 Evaluated the status of the Debtor's sale process. 2021 J. Vizzini 0.2 Reviewed first amendments to potential buyer letter of intent, operational escrow and earnest money escrow agreements provided by Counsel to Debtor. 2021 M. Shea 0.1 Responded to emails re: lot bids. 2021 M. Shea 0.2 Responded to emails re: bidders/ EPA language. 2021 M. Shea 0.3 Reviewed emails re: bid update. 2021 J. Vizzini 0.1 Held discussion with Debtor's investment banker (C. Comstock and J. Magner) regarding update regarding status of APA from potential over bidder. 2021 M. Shea 0.7 Met with Cowen (J. Magner), Fox teams (J. DiPasquale, M. Viscount) re: bid update. 2021 D. Galfus 0.7 Participated in a call with Counsel (J. DiPasquale, M. Viscount) and the Debtor's advisors (E. George, M. Vagnoni, Obermayer) and (J. Magner, Cowen) re: the status of the sales process. 2021 J. Vizzini 0.7 Participated in call with Debtor's advisors (M. Vagnoni of Obermayer, J. Meyers of Riveron and J. Magner of Cowen) regarding auction process. 2021 D. Galfus 0.3 Analyzed the status of the Debtor's sales process and related next steps. 2021 D. Galfus 0.3 Reviewed the status of the sale process. 2021 J. Vizzini 0.2 Reviewed emails from Debtor's investment banker (Cowen) regarding auction.

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sset Acquisition/ Disposition /2021 J. Vizzini 2.9 Attended 363 sale auction with Committee Counsel. /2021 M. Shea 2.9 Attended Aluminum Shapes auction. /2021 J. Vizzini 2.9 Continued attending 363 sale auction with Committee Counsel. /2021 J. Vizzini 2.9 Continued attending Aluminum Shapes 363 sale auction with Committee Counsel. /2021 M. Shea 2.9 Continued attending Aluminum Shapes auction. /2021 J. Vizzini 2.9 Continued to attend 363 sale auction with Committee Counsel. /2021 M. Shea 2.9 Continued to attend Aluminum Shapes auction. /2021 M. Shea 2.0 Continued to attend Aluminum Shapes auction. /2021 M. Shea 1.8 Continued attending Aluminum Shapes auction. /2021 J. Vizzini 0.9 Continued attending 363 sale auction with Committee Counsel. /2021 D. Galfus 0.6 Reviewed the status of the sale process. /2021 D. Galfus 0.6 Analyzed claims against certain bidders. /2021 M. Shea 0.3 Reviewed auction results. /2021 M. Shea 0.3 Reviewed emails re: potential buyer objection. /2021 D. Galfus 0.2 Analyzed the status of the sale process. /2021 M. Shea 0.2 Continued reviewing auction results. /2021 M. Shea 1.9 Participated in multiple pre calls and follow-up calls relating to the sale hearing with representatives from Debtor, lender, and UCC Counsel. /2021 D. Galfus 0.8 Analyzed the status of the sale process. /2021 D. Galfus 0.7 Participated in a call with Counsel (M. Viscount, J. DiPasquale), the Debtor's advisors from Obermayer (E. George, M. Vagnoni) and Cowen (J. Magner) and Tiger (A. Babcock, S. Fox, A. Stumbo) re: next steps in the sale process. /2021 M. Shea 0.7 Participated in call with Debtor advisors (Obermayer - E. George, Cowen - J. Magner) and Counsel (J. DiPasquale, M. Viscount) re: sale hearing and objection.

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sset Acquisition/ Disposition /2021 J. Vizzini 0.6 Participated in call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) and Debtor's advisors (J. Magner of Cowen and E. George of Obermayer) regarding objection to sale and sale hearing. /2021 D. Galfus 0.5 Participated in a portion of call with Counsel (M. Viscount, J. DiPasquale) re: the upcoming sale hearing and next steps. /2021 M. Shea 0.5 Participated in call with Counsel (J. DiPasquale, M. Chovanes, M. Viscount) re: sale hearing and objection. /2021 J. Vizzini 0.5 Participated in call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. /2021 M. Shea 0.3 Participated in call following sale hearing with Counsel (J. DiPasquale, M. Viscount) re: next steps on sale. /2021 J. Vizzini 0.3 Participated in follow up call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. /2021 J. Vizzini 0.3 Participated in follow up call with Fox Rothschild (M. Viscount, J. DiPasquale, M. Chovanes) and Debtor's advisors (J. Magner and E. George) re: sale objection, hearing, and status of follow up discussions with successful bidder. /2021 M. Shea 0.3 Participated in second call with Debtor advisors (Obermayer - E. George, Cowen - J. Magner) and Counsel (J. DiPasquale, M. Viscount) re: sale hearing and objection. /2021 D. Galfus 0.2 Participated in a portion of a follow up call with Counsel (M. Viscount, J. DiPasquale), the Debtor's advisors from Obermayer (E. George, M. Vagnoni) and Cowen (J. Magner) and Tiger (A. Babcock, A. Stumbo, S. Fox) re: next steps in the sale process. /2021 J. Vizzini 0.2 Participated in follow up call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. /2021 J. Vizzini 0.2 Participated in follow up call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. /2021 J. Vizzini 0.2 Participated in follow up call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) regarding objection to sale and sale hearing. /2021 M. Shea 0.2 Participated in further call with Counsel (J. DiPasquale, M. Chovanes, M. Viscount) re: sale hearing and objection. /2021 M. Shea 0.2 Participated in second call with Counsel (J. DiPasquale, M. Chovanes, M. Viscount) re: sale hearing and objection.

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sset Acquisition/ Disposition /2021 D. Galfus 0.4 Reviewed the sale closing process and related status. /2021 M. Shea 0.8 Reviewed the updated recovery analysis. /2021 J. Vizzini 0.6 Reviewed revised draft of sale order provided by Debtor. /2021 D. Galfus 0.5 Reviewed the latest draft of the sale order. /2021 F. Ashraf 0.4 Held call with Cowen (J. Magner) re: outstanding items for sale order. /2021 J. Vizzini 0.3 Held discussion with Debtor's investment banker (C. Comstock and J. Magner) regarding status of sale closing. /2021 D. Galfus 0.3 Participated in a call with Cowen (J. Magner, C. Comstock) re: the status of the sale closing. /2021 J. Vizzini 0.3 Prepared email to Counsel (M. Viscount and J. DiPasquale) with update regarding status of open items required for sale closure on November 19, based on call with Cowen. /2021 J. Vizzini 0.2 Prepared email to Debtor's investment banker (C. Comstock and J. Magner) regarding issues to be resolved prior to sale closing. /2021 J. Vizzini 0.2 Reviewed final APA regarding provision for transfer taxes and who is responsible. /2021 M. Shea 1.0 Reviewed the status of the sale and related next steps. /2021 M. Shea 0.9 Reviewed next steps in the sale closing process. /2021 J. Vizzini 0.4 Reviewed draft sources and uses provided by Debtor's investment banker (C. Comstock of Cowen) related to sale closing. /2021 J. Vizzini 0.2 Reviewed further revised draft of sale order provided by Counsel to purchaser (R. Lemish of Klehr Harrison). /2021 M. Shea 1.1 Reviewed status of issues related to the sale closing. /2021 D. Galfus 0.6 Analyzed the Debtor's closing funds flow related to the sale. /2021 J. Vizzini 1.1 Reviewed draft settlement sheets related to sale closing and reconciled to sources and uses. /2021 J. Vizzini 0.3 Held discussion with Counsel (M. Chovanes of Fox Rothschild) regarding issues with draft settlement sheet for sale closing. /2021 J. Vizzini 0.3 Reviewed updated draft sources and uses provided by Debtor's investment banker (C. Comstock of Cowen) related to sale closing.

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sset Acquisition/ Disposition /2021 J. Vizzini 0.5 Reviewed further revised settlement sheet related to sale closing and related emails from Counsel (M. Viscount of Fox Rothschild and B. Wiltsey of Obermayer). /2021 M. Shea 0.3 Responded to unsecured creditor inquiry re: sale. /2021 M. Shea 0.2 Reviewed status of sale closing. /2021 M. Shea 0.3 Reviewed emails re: further sale status update. Code Total Hours 53.4 IP Financing 2021 F. Ashraf 0.7 Held call with Obermayer (M. Vagnoni) re: DIP Budget. 2021 J. Vizzini 0.3 Reviewed filed version of motion to modify Final DIP Order and Bid Protections Order. 2021 J. Vizzini 1.9 Reviewed revised DIP Budget with operational escrow impact and other changes discussed with Debtor and advisors. 2021 M. Shea 0.4 Reviewed liquidity under extended cash flow budget. /2021 J. Vizzini 0.2 Prepared email to Debtor's financial advisor (J. Meyers of Riveron) regarding final DIP payoff amount and DIP Budget. /2021 J. Vizzini 0.2 Reviewed DIP payoff letter and supporting calculations for payoff balance. /2021 J. Vizzini 0.2 Reviewed updated DIP payoff letter and supporting calculations for payoff balance. Code Total Hours 3.9 rofessional Retention/ Fee Application Preparation /2021 V. Triana 2.9 Continued preparing October fee statement. /2021 V. Triana 2.9 Prepared October fee statement. /2021 V. Triana 2.9 Continued preparing October fee statement. /2021 V. Triana 2.9 Prepared October fee statement. /2021 V. Triana 0.5 Continued preparing October fee statement. /2021 M. Haverkamp 1.2 Edited October fee statement. /2021 D. Galfus 0.5 Edited BRG's October fee statement.

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rofessional Retention/ Fee Application Preparation /2021 M. Haverkamp 2.7 Edited October fee statement. /2021 M. Haverkamp 0.5 Continued editing October fee statement. /2021 D. Galfus 0.2 Edited BRG's October fee statement. /2021 V. Triana 1.1 Prepared October fee statement. /2021 M. Haverkamp 0.8 Reviewed October fee statement. /2021 D. Galfus 0.3 Edited BRG's fee statement for October. /2021 M. Haverkamp 0.3 Updated October fee statement for team comments. Code Total Hours 19.7 ttend Hearings/ Related Activities /2021 J. Vizzini 1.2 Continued participating telephonically in sale hearing. /2021 D. Galfus 0.5 Continued attending a portion of the follow up to the sale hearing, virtually. /2021 J. Vizzini 0.5 Participated telephonically in sale hearing. /2021 D. Galfus 0.3 Attended a portion of the sale hearing, virtually. /2021 D. Galfus 1.0 Attended the hearing, virtually, on the Debtor's KEIP and KERP plan. /2021 D. Galfus 0.4 Continued attending the hearing, virtually, on the Debtor's KEIP and KERP plan. Code Total Hours 3.9 nteraction/ Meetings with Creditors/ Counsel 2021 J. Vizzini 0.4 Participated on weekly call with Committee and Counsel (J. DiPasquale, M. Chovanes and M. Viscount of Fox Rothschild) regarding update on sale, revised budget/liquidity, and investigation of potential causes of action against D&O coverage. 2021 F. Ashraf 0.3 Participated in a portion of a call with the Committee (J. DiPasquale) to discuss sale process updates. /2021 J. Vizzini 0.7 Participated in weekly call with Committee and Counsel (J. DiPasquale, M. Chovanes and M. Viscount of Fox Rothschild) regarding update on auction, claims and investigation of potential causes of action against D&O coverage. /2021 D. Galfus 0.6 Participated in a call with Counsel (M. Viscount, J. DiPasquale) and the Committee re: the status of the sale process and next steps.

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nteraction/ Meetings with Creditors/ Counsel /2021 F. Ashraf 0.6 Participated in a call with the Committee (A. Raju, J. DiPasquale) re: sale process and claims analysis. /2021 M. Shea 0.5 Attended a portion of Committee meeting with (A. Raju, J. DiPasquale) re: sale status, claims and investigation. /2021 J. Vizzini 0.3 Held discussion with Counsel (J. DiPasquale of Fox Rothschild) to discuss results of auction and next steps. /2021 D. Galfus 0.3 Participated in a call with Counsel (M. Viscount, J. DiPasquale) and a Committee member re: the status of the sale hearing and next steps. /2021 D. Galfus 0.3 Participated in a post-hearing call with Counsel (M. Viscount, J. DiPasquale) to discuss next steps. /2021 J. Vizzini 0.8 Participated in weekly professionals call with Counsel (J. DiPasquale, M. Viscount and M. Chovanes of Fox Rothschild) regarding final sale order issues, status of potential D&O claims, issues related to sale closing and estimated recoveries. /2021 F. Ashraf 0.7 Joined part of a call with UCC Professionals (J. DiPasquale) re: Committee meeting. /2021 D. Galfus 0.7 Participated in a call with Fox (J. DiPasquale, M. Viscount, M. Chovanes) in preparation for the upcoming Committee meeting re: the sale closing. /2021 F. Ashraf 1.6 Held a call with UCC (J. DiPasquale) re: unsecured recoveries and potential causes of action. /2021 D. Galfus 1.6 Participated in a call with Fox (J. DiPasquale, M. Viscount, M. Chovanes) and the Committee to discuss the status of the sale closing and other case matters. /2021 J. Vizzini 1.6 Participated in call with Counsel (M. Viscount, J. DiPasquale and M. Chovanes of Fox Rothschild) and Committee to provide update regarding D&O issues and investigation, lien challenge, sale closing update and sale proceeds waterfall update. Code Total Hours 11.0 mployee Issues/KEIP 2021 D. Galfus 0.7 Reviewed the UST objection to the KEIP and KERP plans. 2021 J. Vizzini 0.1 Reviewed UST's objection to Debtor's expedited motion to seal and to the Debtor's KERP and KEIP motion. /2021 D. Galfus 0.4 Reviewed the status of the Debtor's KEIP and KERP motions. /2021 D. Galfus 0.2 Reviewed the status of the Debtor's KEIP and KERP motion.

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mployee Issues/KEIP Code Total Hours 1.4 ecovery/ SubCon/ Lien Analysis /2021 J. Vizzini 2.4 Updated hypothetical recovery analysis based on results of auction and filed claims. /2021 J. Vizzini 1.2 Continued to update hypothetical recovery analysis based on results of auction and filed claims. /2021 J. Vizzini 1.2 Reviewed further updated hypothetical recovery analysis based on results of auction and filed claims. /2021 J. Vizzini 1.2 Reviewed updated hypothetical recovery analysis based on results of auction and filed claims. /2021 D. Galfus 0.9 Edited BRG's presentation on the recovery to unsecured creditors. /2021 M. Shea 1.2 Reviewed the recovery analysis. /2021 D. Galfus 0.6 Reviewed recovery analysis prepared by BRG. /2021 J. Vizzini 0.2 Reviewed Counsel's (M. Viscount of Fox Rothschild) comments regarding draft updated recovery analysis. /2021 D. Galfus 0.4 Analyzed estimated recoveries under various scenarios. /2021 J. Vizzini 0.4 Prepared email to Counsel (M. Viscount and J. DiPasquale) regarding potential D&O claims, lien challenge status and buyer deposit impact on hypothetical recovery analysis. /2021 J. Vizzini 0.4 Updated hypothetical recovery analysis based on discussions with Counsel regarding potential impact items. /2021 J. Vizzini 1.8 Updated hypothetical recovery analysis based on additional information received. /2021 D. Galfus 0.5 Reviewed BRG's report on recoveries. /2021 J. Vizzini 2.4 Updated hypothetical recovery analysis based on actual closing and settlement schedule. /2021 J. Vizzini 1.2 Updated hypothetical recovery analysis based on actual updated wind down budget. /2021 J. Vizzini 0.5 Participated in call with Counsel (R. Elgidely, M. Viscount and J. DiPasquale of Fox Rothschild) regarding D&O demand letter. Code Total Hours 16.5 laim Analysis/ Accounting

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laim Analysis/ Accounting 2021 J. Vizzini 1.8 Reviewed analysis reconciling claims filed to scheduled claims. 2021 F. Ashraf 0.4 Reviewed filed claims to establish GUC claim base. 2021 F. Ashraf 2.3 Reviewed duplicate claims list to establish GUC claim base. 2021 J. Vizzini 1.2 Reviewed analysis reconciling claims filed to scheduled claims. 2021 J. Vizzini 0.8 Reviewed proof of claim regarding tax sale certificate and related email communications from discussion between Committee Counsel (M. Herz of Fox Rothschild). 2021 D. Galfus 0.4 Analyzed the Debtor's estimated claims pool. 2021 F. Ashraf 2.1 Continued reviewing filed claims to establish GUC recoveries. 2021 J. Vizzini 1.0 Reviewed updated claims summary taking into consideration elimination of duplicates. 2021 F. Ashraf 0.6 Prepared bridges from scheduled to filed claims for Committee meeting. 2021 J. Vizzini 0.2 Reviewed proofs of claim filed by insurance companies to assess magnitude of potential claim exposure. 2021 J. Vizzini 0.1 Reviewed emails from Counsel (M. Viscount and J. DiPasquale of Fox Rothschild) regarding tax sale certificate related claim. /2021 J. Vizzini 0.3 Reviewed updated claims summary taking into consideration elimination of duplicates. /2021 F. Ashraf 0.6 Performed general ledger searches on two claims requested by UCC Counsel (M. Viscount). /2021 D. Galfus 0.2 Evaluated certain secured claims for the funds flow. /2021 F. Ashraf 0.4 Prepared summaries for two claims reviewed. /2021 J. Vizzini 0.9 Responded to Counsel (M. Chovanes of Fox Rothschild) inquiry regarding total claims by category for draft Plan of Liquidation. /2021 D. Galfus 0.3 Reviewed the status of the Debtor's claims pool. /2021 D. Galfus 0.5 Evaluated the Debtors unsecured claims pool. Code Total Hours 14.1 ravel Time /2021 M. Shea 2.8 Travel to auction (travel billed at 50% time).

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ravel Time /2021 M. Shea 2.7 Travel home from auction (travel billed at 50% time). Code Total Hours 5.5 ash Flow/Cash Management/ Liquidity 2021 F. Ashraf 0.7 Held call with Counsel (J. DiPasquale) re: budget and sale escrows. 2021 J. Vizzini 0.7 Held discussion with Counsel (M. Viscount and J. DiPasquale of Fox Rothschild) regarding revised budget and operational escrow agreement funding. 2021 D. Galfus 0.6 Analyzed the Debtor's updated operating forecast. 2021 J. Vizzini 0.6 Updated analysis regarding funding of operational costs and professional fees based on extended sale closing date. 2021 J. Vizzini 0.4 Held discussion with Debtor's financial advisor (J. Meyers of Riveron) regarding revised budget and operational escrow agreement funding. 2021 F. Ashraf 0.3 Held call with Riveron (J. Meyers) re: sale process and budget. 2021 J. Vizzini 0.3 Held follow up discussion with Counsel (M. Viscount Fox Rothschild) regarding revised budget and operational escrow agreement funding. /2021 J. Vizzini 0.4 Reviewed variance report for the week ending 11/6 to update rolling budget. /2021 J. Vizzini 0.3 Reviewed variance report for the week ended November 6 and updated rolling budget. /2021 J. Vizzini 0.7 Reviewed and responded to email from Counsel (M. Viscount of Fox Rothschild) regarding cash collateral deposits and use of loan funds by Debtor. /2021 J. Vizzini 0.1 Held discussion with Counsel (M. Viscount of Fox Rothschild) regarding cash collateral deposits and use of loan funds by Debtor. /2021 J. Vizzini 1.3 Analyzed wind down budget provided by Debtors. /2021 J. Vizzini 0.2 Prepared email to Debtor's financial advisor (J. Meyers of Riveron) regarding wind down budget. Code Total Hours 6.6 lan of Reorganization/ Disclosure Statement /2021 D. Galfus 0.3 Developed list of issues for the Plan of Liquidation. /2021 J. Vizzini 1.1 Held call with Counsel (J. DiPasquale, M. Chovanes and M. Viscount of Fox Rothschild) to discuss status of Plan of Liquidation and disclosure statement and related next steps.

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lan of Reorganization/ Disclosure Statement /2021 D. Galfus 1.1 Participated in a call with Fox (J. DiPasquale, M. Chovanes, M. Viscount) to discuss the Plan and the Debtors KEIP motion. /2021 F. Ashraf 1.1 Participated in a call with UCC Counsel (M. Viscount) re: POR. Code Total Hours 3.6 ocument Review 2021 J. Vizzini 0.2 Reviewed D&O policy coverage memo prepared by Counsel (Fox Rothschild). 2021 J. Vizzini 0.1 Reviewed notice of proposed settlement filed by the Debtor regarding outstanding accounts receivable with vendor. /2021 D. Galfus 0.5 Reviewed wind down issues for the estate re: record retention and other matters. Code Total Hours 0.8 usiness Transaction Investigation 2021 F. Ashraf 1.0 Held call with Counsel (J. DiPasquale) re: trial balances and GL activity. 2021 D. Galfus 1.0 Participated in a call with Counsel (R. Elgidely, J. DiPasquale) re: various investigations into historical transactions. 2021 J. Vizzini 1.0 Participated in call with UCC Counsel (J. DiPasquale and R. Elgidely of Fox Rothschild) regarding investigation and potential claim under Debtor's D&O insurance policy. /2021 D. Galfus 0.2 Reviewed potential preference payments prior to the filing. /2021 J. Vizzini 0.7 Analyzed financial position of Debtor based on historical financial statements. /2021 D. Galfus 0.6 Evaluated historical financial position of the estate leading up to the bankruptcy. /2021 J. Vizzini 2.3 Analyzed solvency status of Debtor based on historical financial statements. /2021 J. Vizzini 2.3 Continued to analyze solvency status of Debtor based on historical financial statements. /2021 J. Vizzini 1.9 Continued to analyze solvency status of Debtor based on historical financial statements. /2021 J. Vizzini 0.7 Responded to additional emails from Counsel (M. Viscount of Fox Rothschild) regarding investigation items related to claims against D&O insurance.

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usiness Transaction Investigation /2021 J. Vizzini 0.6 Responded to emails from Counsel (M. Viscount of Fox Rothschild) regarding investigation items related to claims against D&O insurance. /2021 D. Galfus 0.5 Evaluated historical financial position of the estate leading up to the bankruptcy. /2021 F. Ashraf 1.6 Tabulated general ledger search results for various entities to be investigated. /2021 F. Ashraf 2.9 Prepared GL transaction summary for list of entities provided by counsel. /2021 J. Vizzini 2.3 Reviewed results of additional inquiries from Counsel (B. Elgidely and M. Viscount of Fox Rothschild) related to transfers to insiders and other parties. /2021 J. Vizzini 1.8 Continued to analyze solvency status of Debtor based on historical financial statements and other relevant information. /2021 W. Epstein 1.5 Edited Committee materials for comments on historical solvency. /2021 D. Galfus 0.7 Analyzed historical financial position of the Debtor's in order to assess claims against the estate. /2021 F. Ashraf 0.6 Prepared payroll summaries for list of insiders provided by counsel. /2021 J. Vizzini 0.4 Responded to inquiry from Counsel (M. Viscount) regarding tax lien, release from escrow. /2021 F. Ashraf 0.4 Summarized GL transactions for entities selected by counsel. /2021 J. Vizzini 0.3 Responded to emails from Counsel (R. Elgidely and M. Viscount of Fox Rothschild) regarding investigation items related to claims against D&O insurance. /2021 J. Vizzini 0.2 Held discussion with Debtor's claims agent (N. Kosinski of Epiq) and Counsel (J. DiPasquale of Fox Rothschild) regarding copying of Debtor's server for investigation purposes. /2021 J. Vizzini 0.9 Reviewed D&O policy demand letter prepared by Counsel (R. Elgidely of Fox Rothschild) and related exhibits. /2021 J. Vizzini 0.4 Participated in call with Counsel (J. DiPasquale of Fox Rothschild), Debtor's financial advisor (J. Meyers of Riveron) and claims agent (B. Hunt of Epiq) regarding copying of servers and financial records for liquidating trust. /2021 D. Galfus 0.3 Evaluated the D&O claims asserted against the members and Management of the Debtors. /2021 W. Epstein 0.3 Held call with M. Viscount and M. Herz with Fox Rothschild to discuss BRG valuation assessments under various assumptions.

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usiness Transaction Investigation /2021 J. Vizzini 0.1 Held follow up discussion with Counsel (J. DiPasquale of Fox Rothschild) regarding copying of servers and retention of hard copy documentation. /2021 D. Galfus 0.5 Evaluated the D&O claims to be asserted against the Debtors management and members. /2021 D. Galfus 0.5 Participated in a call with Fox (J. DiPasquale, R. Elgidely, M. Viscount) to discuss the D&O claims and other matters. /2021 J. Vizzini 0.4 Prepared follow up questions for Counsel (R. Elgidely of Fox Rothschild) regarding D&O demand letter. /2021 J. Vizzini 0.2 Reviewed email from Counsel (R. Elgidely of Fox Rothschild) regarding D&O demand letter. Code Total Hours 29.1 l Hours 169.5

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EXHIBIT B

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ibit B: Expense Detail the Period 11/1/2021 through 11/30/2021 Professional Amount Description ravel - Airline /2021 M. Shea $476.80 One-way Economy flight from BOS to Philadelphia to attend auction. /2021 M. Shea $108.40 One-way flight from New York to BOS returning home from auction. nse Category Total $585.20 ravel - Train and Bus /2021 M. Shea $29.85 Taxi from Logan Airport to home after attending Aluminum Shapes auction on 11/17. /2021 M. Shea $90.18 Taxi from hotel to airport on 11/11 while on travel to attend client auction. /2021 M. Shea $8.82 Taxi from hotel to Aluminum Shapes Auction on 11/11. nse Category Total $128.85 ravel - Mileage /2021 J. Vizzini $100.80 Mileage for travel roundtrip to attend the Aluminum Shapes Section 363 Auction on 11/20. nse Category Total $100.80 ravel - Hotel/Lodging /2021 M. Shea $288.82 Hotel for one night while on travel to attend Aluminum Shapes Section 363 Auction auction from 11/10-11/11. nse Category Total $288.82 l Expenses $1,103.67

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