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Full title: Declaration re: / Supplemental Declaration of Stephen Harrison in Support of Application of Debtors for Entry of an Order (I) Authorizing the Employment and Retention of Deloitte Tax LLP as Tax Services Provider Effective as of the Petition Date and (II) Granting Related Relief (Filed By CBL & Associates Properties, Inc. ). (Perez, Alfredo)

Document posted on Sep 13, 2021 in the bankruptcy, 17 pages and 0 tables.

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No. 20-35226 (DRJ) § Debtors.1 § (Jointly Administered) § SUPPLEMENTAL DECLARATION OF STEPHEN HARRISON IN SUPPORT OF APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER (I) AUTHORIZING THE EMPLOYMENT AND RETENTION OF DELOITTE TAX LLPbehalf of Deloitte Tax to supplement the disclosures included in my initial declaration (the “Initial Declaration”) attached as Exhibit B to the Application of Debtors for Entry of an Order (I)Additionally, as provided in paragraph 10 of the Retention Order, in the event that the Debtors and Deloitte Tax enter into any additional engagement agreements, such agreements shall by filed with the Court.Pursuant to the terms and conditions of the Tax Compliance Engagement Letter, Deloitte Tax will assist the Debtors in performing specific review procedures in connection with certain of the Debtors’ federal income tax returns set forth in Exhibit A attached to the letter. Pursuant to the terms and conditions of the Tax Compliance Engagement Letter, the Debtors and Deloitte Tax agreed that the fee for such services shall be a fixed fee of $205,000.

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION In re: § Chapter 11 § CBL & ASSOCIATES § PROPERTIES, INC., et al., § Case No. 20-35226 (DRJ) § Debtors.1 § (Jointly Administered) § SUPPLEMENTAL DECLARATION OF STEPHEN HARRISON IN SUPPORT OF APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER (I) AUTHORIZING THE EMPLOYMENT AND RETENTION OF DELOITTE TAX LLP AS TAX SERVICES PROVIDER EFFECTIVE AS OF THE PETITION DATE AND (II) GRANTING RELATED RELIEF I, Stephen Harrison, under penalty of perjury, declare as follows: 1. I am a partner of the firm of Deloitte Tax LLP (“Deloitte Tax”), which has an office at 191 Peachtree Street NE, Suite 2000, Atlanta, GA 30303. I am duly authorized to make and submit this supplemental declaration (the “Declaration”) on behalf of Deloitte Tax to supplement the disclosures included in my initial declaration (the “Initial Declaration”) attached as Exhibit B to the Application of Debtors for Entry of an Order (I) Authorizing the Employment and Retention of Deloitte Tax LLP as Tax Services Provider Effective as of the Petition Date and (II) Granting Related Relief [Docket No. 888] (the “Application”). 2. I previously submitted the Initial Declaration in support of the Application. On March 8, 2021, the Court entered an order approving the Application [Docket No. 937] (the 1 A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ claims and noticing agent at https://dm.epiq11.com/CBLProperties. The Debtors’ service address for the purposes of these chapter 11 cases is 2030 Hamilton Place Blvd., Suite 500, Chattanooga, Tennessee 37421.

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“Retention Order”). Capitalized terms used but not defined herein shall have the meanings ascribed to such terms in the Application or Initial Declaration, as applicable. 3. As discussed in paragraph 21 of the Initial Declaration, to the extent any new relevant facts bearing on the matters described therein are discovered or arise, Deloitte & Touche would use reasonable effects to file a supplemental declaration. Additionally, as provided in paragraph 10 of the Retention Order, in the event that the Debtors and Deloitte Tax enter into any additional engagement agreements, such agreements shall by filed with the Court. I hereby supplement my disclosures in the Initial Declaration with the information provided in the paragraph below. 4. The Debtors and Deloitte Tax have entered into an additional engagement letter, dated February 22, 2021, for the provision of certain tax compliance services (the “Tax Compliance Engagement Letter”). A copy of the Tax Compliance Engagement Letter is attached hereto as Exhibit A. Pursuant to the terms and conditions of the Tax Compliance Engagement Letter, Deloitte Tax will assist the Debtors in performing specific review procedures in connection with certain of the Debtors’ federal income tax returns set forth in Exhibit A attached to the letter. Pursuant to the terms and conditions of the Tax Compliance Engagement Letter, the Debtors and Deloitte Tax agreed that the fee for such services shall be a fixed fee of $205,000. [Remainder of page intentionally left blank]

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Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true and correct. Dated: September 14, 2021 By: /s/ Stephen Harrison Stephen Harrison Partner Deloitte Tax LLP

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EXHIBIT A Tax Compliance Engagement Letter

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