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Full title: Application / First Interim Fee Application of Deloitte & Touche LLP as Independent Auditor for the Debtors and Debtors-In-Possession for Allowance of Compensation for Services Rendered Incurred for the Period From November 1, 2020 Through January 31, 2021 Filed by Debtor CBL & Associates Properties, Inc. (Attachments: # (1) Proposed Order) (Perez, Alfredo)

Document posted on Oct 26, 2021 in the bankruptcy, 194 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Nicholson, Sean Document revenue control as part of $0.00 1.0 $0.00our procedures to test internal controls over financial reporting. Nicholson, Sean Document liquidity control testing in $0.00 1.5 $0.00relation to testing of internal controls over financial reporting. Korczyk, Stefanie Call with A. Houghton, F. Delaney, J. $0.00 0.6 $0.00Smajda (CBL) to discuss property level budget at York Galleria, performed as part of budget control testing in relation to testing of internal controls over financial reporting. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.7 $0.00discuss status of internal control testing and discuss process and status of journal entry control testing in relation to testing of internal controls over financial reporting.$0.00status of internal control testing and discuss process and status of journal entry control testing in relation to testing of internal controls over financial reporting.

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Deloitte & Touche LLP 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.631.3209 Facsimile: 404.443.9309 Molly Cummings Independent Auditor IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § SUMMARY COVERSHEET TO THE FIRST INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM NOVEMBER 1, 2020 THROUGH JANUARY 31, 2021 Name of Applicant: Deloitte & Touche LLP Applicant's Role in Case: Independent Auditor for the Debtors Docket No. of Employment Order(s) Docket No. 938 Interim Application ( X ) No. 1st Indicate whether this is an interim Final Application ( ) or final Application. If interim, indicate the number (1st, 2nd, 3rd, etc.) Beginning Date End Date Time period covered by this Application for which 11/1/2020 1/31/2021 interim compensation has not previously been awarded: Were the services provided necessary to the administration of or beneficial at the time rendered toward the completion of the case? (Y) Y/N Were the services performed in a reasonable amount of time commensurate with the complexity, importance and nature of the issues addressed? (Y) Y/N Is the requested compensation reasonable based on the customary compensation charged by comparable skilled practitioners in other non-bankruptcy cases? (Y) Y/N Do expense reimbursements represent actual and necessary expenses incurred? ( ) Y/N ¹ A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ proposed claims and noticing agent at https://dmepiq11.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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Total professional fees requested in this Application: $447,144.50 Total professional hours covered by this Application: 2,821.80 Average hourly rate for professionals: $158.46 Total paraprofessional fees requested in this Application: N/A Total paraprofessional hours covered by this Application: N/A Average hourly rate for paraprofessionals: N/A Total fees requested in this Application: $447,144.50 Total expense reimbursements requested in this Application: $0.00 Total fees and expenses requested in this Application: $447,144.50 Total fees and expenses awarded in all prior Applications: $357,715.60 Plan status: Confirmed August 11, 2021 [Docket No. 1163] The Debtors anticipate that the Effective Date of the Plan will occur on or before November 1, 2021.

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § FIRST INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR ALLOWANCE OF COPENSATION FOR SERVICES RENDERED INCURRED FOR THE PERIOD FROM NOVEMBER 1, 2020 THROUGH JANUARY 31, 2021 IF YOU OBJECT TO THE RELIEF REQUESTED, YOU MUST RESPOND IN WRITING UNLESS OTHERWISE DIRECTED BY THE COURT, YOU MUST FILE YOUR RESPONSE ELECTRONICALLY AT HTTPS://EDF.TXB.USCOURTS.GOV/ WITHIN TWENTY-ONE DAYS FROM THE DATE THIS MOTION WAS FILED. IF YOU DO NOT HAVE ELECTRONIC FILING PRIVLIDGES, YOU MUST FILE A WRITTEN OBJECTION THAT IS ACTUALLY RECEIVED BY THE CLERK WITHIN TWENTY-ONE DAYS FROM THE DATE THIS MOTION WAS FILED. OTHERWISE, THE COURT MAY TREAT THE PLEADING AS UNOPPOSED AND GRANT THE RELIEF REQUESTED. REPRESENTED PARTES SHOULD ACT THROUGH THEIR ATTORNEY. ¹ A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ proposed claims and noticing agent at https://dmepiq11.com/CBLProperties. The Debtors service address for the purposes of these chapter 11 cases is

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Name of Applicant: Deloitte & Touche LLP Authorized to Provide Professional Services as: Independent AuditorDate of Retention: Nunc Pro Tunc to November 1, 2020 Period for which Compensation and Reimbursement is Sought: November 1, 2020 through January 31, 2021 Total Amount of Fees Requested: $ 447,144.50 Amount of Expense Reimbursement Sought $ - Total Amount of Fees and Expense: $ 447,144.50 This is an: Monthly X Interim Final Application

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PRIOR FEE APPLICATIONS SERVICED
Table 1 on page 5. Back to List of Tables
Date
Filed / Docket #
Period
Covered
Requested
Fees
Requested
Expenses
Approved
Fees
07/08/21 11/01/2020 - 11/30/2020 None $ 287,957.50 $ - None $ 230,366.00
07/08/21 12/01/2020 - 12/31/2020 None $ 12,800.00 $ - None $ 10,240.00
07/23/21 01/01/2021 - 01/31/2021 None $ 146,387.00 $ - None $ 117,109.60
TOTAL $ 447,144.50 $ - $ 357,715.60 $ - CUMULATIVE TIME SUMMARY BY PROFESSIONAL For the Period of November 1, 2020 through January 31, 2021 Professional Level Rate Hours Fees Bankruptcy Audit Services Cummings, Molly Partner/Principal $600.00 20.4 $12,240.00 Kelley, James Managing Director $600.00 2.1 $1,260.00 Scalese, Mark Partner/Principal $600.00 4.3 $2,580.00 Snodgrass, Lori Partner/Principal $600.00 4.2 $2,520.00 Staner, Ryan Partner/Principal $600.00 0.5 $300.00 Treiber, John Partner/Principal $600.00 0.5 $300.00 Williams, Bryan Partner/Principal $600.00 2.9 $1,740.00 Korczyk, Stefanie Senior Manager $500.00 5.6 $2,800.00 Keddie, Danny Manager $450.00 7.3 $3,285.00 Professional Subtotal: 47.8 $27,025.00 Professional Level Rate Hours Fees Financial Statement Audit and Related Services Atkins, Barry Managing Director $0.00 0.5 $0.00 Campanelli, Anthony Partner/Principal $0.00 0.5 $0.00 Cummings, Molly Partner/Principal $0.00 85.1 $0.00 Perez Zaldivar, Ignacio Managing Director $0.00 0.3 $0.00 Scheibel, Patrick Partner/Principal $0.00 1.0 $0.00 Smith, Wyn Partner/Principal $0.00 2.1 $0.00 Snodgrass, Lori Partner/Principal $0.00 1.2 $0.00 Staat, Jeff Partner/Principal $0.00 12.6 $0.00 Williams, Bryan Partner/Principal $0.00 0.3 $0.00 Zotti, Bill Managing Director $0.00 6.8 $0.00 Edwards, Amy A Senior Manager $0.00 1.5 $0.00 Gu, Meg Senior Manager $0.00 10.0 $0.00 Karafiat, Ella Senior Manager $0.00 0.3 $0.00 Korczyk, Stefanie Senior Manager $0.00 120.6 $0.00 Sanghvi, Jiten Senior Manager $0.00 1.4 $0.00 Stiffler, Tommy Senior Manager $0.00 4.4 $0.00

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James, Kuruvilla Manager $0.00 45.3 $0.00 Keddie, Danny Manager $0.00 103.7 $0.00 Grundberg, Ryan Senior Consultant $0.00 346.0 $0.00 Meriwether, Anna Senior Consultant $0.00 382.5 $0.00 Vijayapurkar, Vallabh Senior Consultant $0.00 129.3 $0.00 Bell, Caleb Consultant $0.00 109.3 $0.00 Bhavana, Nadakurthi Consultant $0.00 2.0 $0.00 Gupta, Neha Consultant $0.00 4.0 $0.00 Hays, Aaron Consultant $0.00 379.9 $0.00 Kumar Venkatesh, Consultant $0.00 279.9 $0.00 Mangal, Aastha Consultant $0.00 11.0 $0.00 Nicholson, Sean Consultant $0.00 388.4 $0.00 Puppala, Deepesh Consultant $0.00 11.0 $0.00 Reddy, Nimmala Consultant $0.00 5.0 $0.00 Sikand, Prerna Consultant $0.00 1.5 $0.00 Suryateja, D Consultant $0.00 2.0 $0.00 Veluri, Pavani Consultant $0.00 3.0 $0.00 Vuthem, Bhavana Consultant $0.00 12.0 $0.00 Professional Subtotal: 2,464.4 $314,257.00 Professional Level Rate Hours Fees Firm Retention Cummings, Molly Partner/Principal $175.00 1.5 $262.50 Korczyk, Stefanie Senior Manager $175.00 3.7 $647.50 Nicholson, Sean Consultant $175.00 0.2 $35.00 Professional Subtotal: 5.4 $945.00 Professional Level Rate Hours Fees Out of Scope Audit Services Alimchandani, Hero Managing Director $175.00 2.1 $367.50 Cummings, Molly Partner/Principal $175.00 1.7 $297.50 Perez Zaldivar, Ignacio Managing Director $175.00 0.5 $87.50Staner, Ryan Partner/Principal $175.00 2.0 $350.00 Korczyk, Stefanie Senior Manager $175.00 3.0 $525.00 Keddie, Danny Manager $175.00 2.8 $490.00 Kumar Venkatesh, Consultant $175.00 15.5 $2,712.50 Professional Subtotal: 27.6 $4,830.00 Professional Level Rate Hours Fees Preparation of Fee Applications Cummings, Molly Partner/Principal $175.00 0.5 $87.50 Professional Subtotal: 0.5 $87.50

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Professional Level Rate Hours Fees Quarterly Review Services Cummings, Molly Partner/Principal $0.00 21.5 $0.00 Staat, Jeff Partner/Principal $0.00 11.6 $0.00 Korczyk, Stefanie Senior Manager $0.00 21.8 $0.00 Keddie, Danny Manager $0.00 37.4 $0.00 Grundberg, Ryan Senior Consultant $0.00 48.5 $0.00 Meriwether, Anna Senior Consultant $0.00 74.0 $0.00 Hays, Aaron Consultant $0.00 2.5 $0.00 Nicholson, Sean Consultant $0.00 58.8 $0.00 Professional Subtotal: 276.1 $100,000.00 Total Blended Rate: $158.46 2,821.8 $447,144.50 CUMULATIVE FEES BY CATEGORY SUMMARY For the Period of November 1, 2020 through January 31, 2021 Categories Hours Fees Bankruptcy Audit Services 47.8 $27,025.00 Financial Statement Audit and Related Services 2,464.4 $314,257.00Firm Retention 5.4 $945.00 Out of Scope Audit Services 27.6 $4,830.00 Preparation of Fee Applications 0.5 $87.50 Quarterly Review Services 276.1 $100,000.00 Fees Category Subtotal : 2,821.8 $447,144.50

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Deloitte & Touche LLP 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.631.3209 Facsimile: 404.443.9309 Molly Cummings Independent Auditor IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § FIRST INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM NOVEMBER 1, 2020 THROUGH JANUARY 31, 2021 Deloitte & Touche LLP (“Deloitte & Touche” or the “Applicant”), independent auditor for the debtors and debtors-in-possession (collectively, the “Debtors”) in these chapter 11 cases, hereby seeks allowance and payment of compensation and reimbursement of expenses pursuant to section 105(a), 330 and 331 of chapter 11 of title 11 of the United States Code (the “Bankruptcy Code”), rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), and rule 2016-1 of the Local Bankruptcy Rules for the Southern District of Texas (the “Local Rules”), for the period commencing November 1, 2020 through and including January 31, 2021 (the Application Period”). In support of this fee application (the “Fee Application”), Deloitte & Touche respectfully represents as follows:

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JURISDICTION 1. The Court has subject matter jurisdiction to consider and determine this matter pursuant to 28 U.S.C. §§ 157 and 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is proper in this Court pursuant to 28 U.S.C. §§ 1408 and 1409. STATUTORY BASIS 2. The statutory predicates for the relief requested herein are: (i) sections 330 and 331 of the Bankruptcy Code; (ii) rule 2016 of the Bankruptcy Rules; and (iii) rule 2016-1 of the Local Rules. BACKGROUND 3. On November 1, 2020 (the “Petition Date”), the Debtors each filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. 4. No request for the appointment of a trustee or examiner has been made and no official committee of unsecured creditors has been appointed in these chapter 11 cases. 5. On December 22, 2020, the Court entered the Order Establishing Procedures for Interim Compensation and Reimbursement of Expenses for Professionals [Docket No. 350] (the “Compensation Order”), which generally sets forth the procedures for interim and final compensation and expense reimbursement for retained professionals. RETENTION OF DELOITTE & TOUCHE 6. On February 9, 2021, the Debtors filed the Application of Debtors for Entry of an Order (I) Authorizing the Employment and Retention of Deloitte & Touche LLP for Independent Audit Services Effective as of the Petition Date and (II) Granting Related Relief [Docket No. 889] (the “Retention Application”). 7. On March 8, 2021, the Court entered an order approving the Retention Application [Docket No. 938] (the “Retention Order”).

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RELIEF REQUESTED 8. By this Fee Application, Deloitte & Touche respectfully requests allowance and payment of 100% of its fees in the amount of $447,144.50. Deloitte & Touche did not incur expenses during the Application Period for which it seeks reimbursement. Deloitte & Touche submits this Fee Application in accordance with the Compensation Order and the Retention Order. All services for which Deloitte & Touche requests compensation were performed for, or on behalf of, the Debtors. BASIS FOR RELIEF 9. This is the first interim fee application filed by Deloitte & Touche in these cases. In connection with the professional services rendered, by this Fee Application, Deloitte & Touche seeks compensation in the amount of $447,144.50. The Applicant maintains computerized records of the time expended in the rendering of the professional services required by the Debtors. These records are maintained in the ordinary course of the Applicant’s business. A detailed statement of hours spent rendering professional services to the Debtors in support of Deloitte Touche’s request for compensation for fees incurred during the Application Period is attached hereto as Exhibit A. Exhibit A: (i) identifies the professionals and paraprofessionals that rendered services in each project category; and (ii) describes each service such professional or paraprofessional performed. 10. No agreement or understanding exists between Deloitte & Touche and any nonaffiliated or unrelated person or persons for the sharing of compensation received or to be received for professional services rendered in or in connection with these cases. DESCRIPTION OF SERVICES RENDERED 11. Deloitte & Touche provides below an overview of the services it rendered as independent auditor for the Debtors during the Application Period. Detailed descriptions of these services, the amount of fees incurred, and the amount of hours spent providing services throughout the Application Period are also provided in the attached Exhibits.

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Bankruptcy Audit Services: Hours 47.8, Amount $27,025.00 • Deloitte & Touche participated in internal meetings held to discuss the implications of bankruptcy on the SEC reporting requirements. • Deloitte & Touche participated in internal meetings to discuss fresh start accounting for restructure of Company through Chapter 11 bankruptcy. • Deloitte & Touche participated in meetings with CBL & Associates Properties, Inc. management to discuss bankruptcy filing and implications for accounting and reporting requirements. • Deloitte & Touche participated in internal meetings to discuss Jones Day subpoena and bankruptcy certification. • Deloitte & Touche participated in internal meetings to discuss deposition and communications with governance. Financial Statement Audit and Related Services: Hours 2,464.4, Amount $314,257.00 • Deloitte & Touche performed interim audit testing of account balances and transactions. • Deloitte & Touche performed walkthroughs and documented design and implementation of internal controls over financial reporting. Firm Retention: Hours 5.4, Amount $945.00 • Deloitte & Touche prepared and revised Deloitte & Touche’s retention documents, including its declaration in support of its retention. Out of Scope Audit Services: Hours 27.6, Amount $4,830.00 • Deloitte & Touche participated in internal calls to discuss smaller reporting and non-accelerated reporter filing requirements. • Deloitte & Touche participated in internal meetings to discuss impact of COVID-19 on the

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audit plan and remote work environment. • Deloitte & Touche participated in internal meetings to discuss filing considerations and impact of the Debtors’ delisting from New York Stock Exchange. Preparation of Fee Applications: Hours .5, Amount $87.50 • Staff for Deloitte & Touche reviewed data for its monthly fee application in accordance with the Compensation Order. Quarterly Review Services: Hours 276.1, Amount $100,000.00 • Deloitte & Touche performed review procedures over the Q3 2021 Form 10-Q. • Deloitte & Touche performed review procedures over the balances and disclosures within the Q3 2021 form 10-Q. • Deloitte & Touche participated in periodic meetings with management regarding support requests and timing of deliverables. • Deloitte & Touche participated in periodic internal meetings with the engagement team to review the status of review procedures and discuss transactions that occurred during the quarter. ALLOWANCE OF COMPENSATION 12. Because of the benefits realized by the Debtors, the nature of services provided, the amount of work done, the time consumed and the skill required, Deloitte & Touche requests that it be allowed, on an interim basis, compensation for the professional services rendered during the Application Period in the sum of $447,144.50. 13. During the Application Period, allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately $158.46.

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14. Deloitte & Touche respectfully submits that the professional services rendered by Deloitte & Touche on behalf of the Debtors during the Application Period were reasonable, necessary and appropriate to the administration of these chapter 11 cases and related matters. DELOITTE & TOUCHE’S REQUESTED FEES SHOULD BE ALLOWED BY THIS COURT 15. Section 330 provides that a court may award a professional employed under section 327 of the Bankruptcy Code “reasonable compensation for actual, necessary services rendered . . . and reimbursement for actual, necessary expenses.” 11 U.S.C. § 330(a)(1). Section 330 sets forth the criteria for the award of compensation and reimbursement: In determining the amount of reasonable compensation to be awarded . . . the court shall consider the nature, the extent, and the value of such services, taking into account all relevant factors, including – (a) the time spent on such services; (b) the rates charged for such services; (c) whether the services were necessary to the administration of, or beneficial at the time at which the service was rendered toward the completion of, a case under this title; (d) whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; (e) with respect to a professional person, whether the person is board certified or otherwise has demonstrated skill and experience in the bankruptcy field; and (f) whether the compensation is reasonable based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title. 11 U.S.C. § 330(a)(3). 16. In the instant case, Deloitte & Touche respectfully submits that the services for which it seeks compensation in this Application Period were necessary for and beneficial to the Debtors and were performed economically, effectively, and efficiently. Deloitte & Touche further submits that the compensation requested herein is reasonable in light of the nature, extent, and value of such services to the Debtors. Further, in accordance with the factors enumerated in section 327(a) and 328(a) of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (i) the

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complexity of these cases; (ii) the time expended; (iii) the nature and extent of the services rendered; (iv) the value of such services; and (v) the costs of comparable services other than in a case under the Bankruptcy Code. Accordingly, the approval of the compensation sought herein is warranted. CERTIFICATE OF COMPLIANCE AND WAIVER 17. The undersigned representative of Deloitte & Touche certifies that Deloitte & Touche has reviewed the requirements of rule 2016-1 of the Local Rules and that the Fee Application substantially complies with that Local Rule. To the extent that the Fee Application does not comply in all respects with the requirements of Local Rule 2016-1, Deloitte & Touche believes that such deviations are not material and respectfully requests that any such requirement be waived. WHEREFORE, Deloitte & Touche respectfully requests that the Court enter an order: (i) granting the allowance of compensation for professional services rendered to the Debtors by Deloitte & Touche during the Application Period in the amount of $447,144.50, for compensation for professional services rendered during the Application Period; (ii) authorizing and directing the Debtors to pay all such amounts to Deloitte & Touche; and (iii) granting such other and relief as may be just and proper. Dated: October 25, 2021 Atlanta, Georgia Respectfully submitted, DELOITTE & TOUCHE LLP /s/ Molly Cummings Molly Cummings Partner 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.631.3209 Facsimile: 404.443.9309

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EXHIBIT A Professional Fees for the Fee Period November 1, 2020 through January 31, 2021

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /02/2020 Cummings, Molly Call with I. Perez, D. Keddie, S. $600.00 0.4 $240.00Korcyzk (Deloitte) to discuss impairment considerations and other items that may impact Q3 2020 reporting in light of bankruptcy filing. Keddie, Danny Review bankruptcy filing, related $450.00 1.2 $540.00disclosures, press releases, historical bankruptcy disclosures. /03/2020 Cummings, Molly Meeting with F. Khaleel, A. Cobb $600.00 0.5 $300.00(CBL) D. Keddie, S. Korczyk, M. Sullivan, E. Bozeman (Deloitte) to discuss bankruptcy filing and U.S. Securities and Exchange Commission (SEC) financial reporting items. Keddie, Danny Meeting with F. Khaleel, A. Cobb $450.00 0.5 $225.00(CBL) M. Cummings, S. Korczyk, M. Sullivan, E. Bozeman (Deloitte) to discuss bankruptcy filing and U.S. Securities and Exchange Commission (SEC) financial reporting items. Korczyk, Stefanie Meeting with F. Khaleel, A. Cobb $500.00 0.5 $250.00(CBL) M. Cummings, D. Keddie, M. Sullivan, E. Bozeman (Deloitte) to discuss bankruptcy filing and U.S. Securities and Exchange Commission (SEC) financial reporting items. /09/2020 Cummings, Molly Meeting with F. Khaleel, A. Cobb $600.00 0.5 $300.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie (Deloitte) to discuss bankruptcy filing updates, planning for fresh start accounting, tax planning through restructure. Cummings, Molly Prepare for upcoming meeting with M. $600.00 0.2 $120.00Scalese, A. Sasso, M. Sullivan (Deloitte) to discuss emergence/fresh start accounting and debtor resource requirements.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /09/2020 Cummings, Molly Meeting with M. Scalese, A. Sasso, M. $600.00 0.5 $300.00Sullivan (Deloitte) to discuss emergence/fresh start accounting and debtor resource requirements. Keddie, Danny Meeting with F. Khaleel, A. Cobb $450.00 0.7 $315.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, M. Cummings, S. Korczyk (Deloitte) to discuss bankruptcy filing updates, planning for fresh start accounting, tax planning through restructure. Korczyk, Stefanie Meeting with F. Khaleel, A. Cobb $500.00 0.7 $350.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, M. Cummings, D. Keddie (Deloitte) to discuss bankruptcy filing updates, planning for fresh start accounting, tax planning through restructure. Scalese, Mark Meeting with M. Cummings, T. Sasso, $600.00 0.5 $300.00M. Sullivan (Deloitte) to discuss emergence/fresh start accounting and debtor resource requirements. Scalese, Mark Meeting with F. Khaleel, A. Cobb $600.00 0.7 $420.00(CBL) W. Wilmer, E. Bozeman, M. Cummings, S. Korczyk, D. Keddie (Deloitte) to discuss bankruptcy filing updates, planning for fresh start accounting, tax planning through restructure. /12/2020 Keddie, Danny Review bankruptcy disclosure draft. $450.00 0.3 $135.00/16/2020 Cummings, Molly Meeting with F. Khaleel, A. Cobb $600.00 0.4 $240.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie (Deloitte) to discuss bankruptcy updates, progress prior to Q3 2020 10- Q filing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /16/2020 Keddie, Danny Meeting with F. Khaleel, A. Cobb $450.00 0.4 $180.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, M. Cummings, S. Korczyk (Deloitte) to discuss bankruptcy updates, progress prior to Q3 2020 10- Q filing. Korczyk, Stefanie Meeting with F. Khaleel, A. Cobb $500.00 0.4 $200.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, M. Cummings, D. Keddie (Deloitte) to discuss bankruptcy updates, progress prior to Q3 2020 10- Q filing. Scalese, Mark Meeting with F. Khaleel, A. Cobb $600.00 0.4 $240.00(CBL) W. Wilmer, E. Bozeman, M. Cummings, S. Korczyk, D. Keddie (Deloitte) to discuss bankruptcy updates, progress prior to Q3 2020 10- Q filing. /18/2020 Cummings, Molly Call with D. Keddie (Deloitte) to $600.00 0.6 $360.00discuss information prior to call with Weil Gotshal regarding bankruptcy proceedings for CBL. Cummings, Molly Email D. Keddie (Deloitte) regarding $600.00 0.2 $120.00updates from call with Weil Gotshal regarding bankruptcy proceedings for CBL. Keddie, Danny Call with M. Cummings (Deloitte) to $450.00 0.6 $270.00discuss information prior to call with Weil Gotshal regarding bankruptcy proceedings for CBL. /19/2020 Cummings, Molly Call with T. Tsekerides (Weil Gotshal) $600.00 0.5 $300.00to discuss CBL bankruptcy court certification regarding liquidity covenant. Cummings, Molly Call with D. Keddie (Deloitte) to $600.00 0.6 $360.00discuss information prior to call with Weil Gotshal regarding bankruptcy proceedings for CBL.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /19/2020 Cummings, Molly Call with L. Snodgrass (Deloitte), $600.00 0.4 $240.00debrief with T. Tsekerides regarding CBL bankruptcy certification. Keddie, Danny Call with M. Cummings (Deloitte) to $450.00 0.4 $180.00discuss updates from call with Weil Gotshal regarding bankruptcy proceedings for CBL. Snodgrass, Lori Call with M. Cummings (Deloitte), $600.00 0.4 $240.00debrief with T. Tsekerides regarding CBL bankruptcy certification. /30/2020 Cummings, Molly Call with E. Burns (Deloitte) to discuss $600.00 0.7 $420.00the receipt of a subpoena from Jones Day, attorney to Wells Fargo connected with CBL's bankruptcy. Cummings, Molly Call with L. Snodgrass (Deloitte) to $600.00 0.5 $300.00discuss the receipt of a subpoena from Jones Day, attorney to Wells Fargo connected with CBL’s bankruptcy. Keddie, Danny Call with S. Korczyk, W. Wilmer, M. $450.00 0.2 $90.00Scalese (Deloitte) to debrief on bankruptcy updates. Keddie, Danny Meeting with F. Khaleel, A. Cobb $450.00 0.4 $180.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, S. Korczyk (Deloitte) to discuss bankruptcy updates. Korczyk, Stefanie Call with D. Keddie (partial), W. $500.00 0.4 $200.00Wilmer, M. Scalese (Deloitte) to debrief on bankruptcy updates. Korczyk, Stefanie Meeting with F. Khaleel, A. Cobb $500.00 0.4 $200.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, D. Keddie (Deloitte) to discuss bankruptcy updates. Scalese, Mark Meeting with F. Khaleel, A. Cobb $600.00 0.4 $240.00(CBL) W. Wilmer, E. Bozeman, D. Keddie, S. Korczyk (Deloitte) to discuss bankruptcy updates. Scalese, Mark Call with S. Korczyk, W. Wilmer, D. $600.00 0.2 $120.00Keddie (Deloitte) to debrief on bankruptcy updates.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /30/2020 Snodgrass, Lori Call with M. Cummings (Deloitte) to $600.00 0.5 $300.00discuss the receipt of a subpoena from Jones Day, Attorney to Wells Fargo connected with CBL’s bankruptcy. /01/2020 Cummings, Molly Call with J. Brock (Deloitte) to discuss $600.00 0.4 $240.00receipt of a subpoena from Jones Day, Wells Fargo's attorneys, in connection with the CBL bankruptcy. Snodgrass, Lori Call with M. Cummings, E. Burns, S. $600.00 0.5 $300.00Foley (Deloitte) to discuss the response to the subpoena received from Jones Day, Well's Fargo's attorneys, in connection with the CBL bankruptcy. Snodgrass, Lori Call with B. Williams, M. Cummings $600.00 0.5 $300.00(Deloitte) to discuss the CBL bankruptcy certification and Jones Day subpoena. Williams, Bryan Call with M. Cummings, L. Snodgrass $600.00 0.5 $300.00(Deloitte) to discuss the CBL bankruptcy certification and Jones Day subpoena. /02/2020 Snodgrass, Lori Call with B. Williams, E. Burns, S. $600.00 0.5 $300.00Foley (Deloitte) to discuss professional practice matters associated with the Jones Day subpoena and client bankruptcy certification. Williams, Bryan Call with L. Snodgrass, E. Burns, S. $600.00 0.5 $300.00Foley (Deloitte) to discuss professional practice matters associated with the Jones Day subpoena and client bankruptcy certification. /04/2020 Cummings, Molly Prepare memo outlining various $600.00 1.0 $600.00professional practice matters to consider related to bankruptcy declaration and CBL complaint filed on 11/2/20.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /04/2020 Williams, Bryan Call with W. Herman, L. Snodgrass, J. $600.00 0.5 $300.00Brock, E. Bozeman (Deloitte) regarding periodic client continuation discussions. /07/2020 Keddie, Danny Meeting with F. Khaleel, A. Cobb $450.00 0.5 $225.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, S. Korczyk, J. Kelly (Deloitte) to discuss bankruptcy and fresh start accounting updates. Kelley, James Meeting with F. Khaleel, A. Cobb $600.00 0.5 $300.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, S. Korczyk (Deloitte) to discuss bankruptcy and fresh start accounting updates. Korczyk, Stefanie Meeting with F. Khaleel, A. Cobb $500.00 0.5 $250.00(CBL) W. Wilmer, E. Bozeman, M. Scalese, J. Kelly (Deloitte) to discuss bankruptcy and fresh start accounting updates. Scalese, Mark Meeting with F. Khaleel, A. Cobb $600.00 0.5 $300.00(CBL) W. Wilmer, E. Bozeman, S. Korczyk, J. Kelly (Deloitte) to discuss bankruptcy and fresh start accounting updates. /09/2020 Staner, Ryan Call with M. Cummings, J. Staat, D. $600.00 0.5 $300.00Keddie, S. Korczyk (Deloitte) to discuss year-end update of the impact of COVID-19 and the remote working environment on the audit plan. /14/2020 Keddie, Danny Meeting with F. Khaleel, A. Cobb $450.00 0.3 $135.00(CBL), E. Bozeman, J. Kelly, W. Wilmer, M. Scalese, S. Korczyk (Deloitte) to discuss bankruptcy and fresh start accounting updates.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /14/2020 Kelley, James Meeting with F. Khaleel, A. Cobb $600.00 0.3 $180.00(CBL), E. Bozeman, D. Keddie, W. Wilmer, M. Scalese, S. Korczyk (Deloitte) to discuss bankruptcy and fresh start accounting updates. Korczyk, Stefanie Meeting with F. Khaleel, A. Cobb $500.00 0.3 $150.00(CBL), D. Keddie, J. Kelly, W. Wilmer, M. Scalese, E. Bozeman (Deloitte) to discuss bankruptcy and fresh start accounting updates. Scalese, Mark Meeting with F. Khaleel, A. Cobb $600.00 0.3 $180.00(CBL), D. Keddie, J. Kelly, W. Wilmer, E. Bozeman, S. Korczyk (Deloitte) to discuss bankruptcy and fresh start accounting updates. /28/2020 Cummings, Molly Continue to prepare for deposition call $600.00 2.7 $1,620.00with S. Foley (Deloitte) by reviewing documentation in the Q1 2020, Q2 2020, Q3 2020 quarterly review files to refresh facts. Cummings, Molly Prepare for deposition call with S. $600.00 3.0 $1,800.00Foley (Deloitte) by reviewing documentation in the Q1 2020, Q2 2020, Q3 2020 quarterly review files to refresh facts. /29/2020 Cummings, Molly Continue to prepare for deposition call $600.00 2.0 $1,200.00with S. Foley (Deloitte) by reviewing documentation in the Q1 2020, Q2 2020, Q3 2020 quarterly review files to refresh facts. /31/2020 Cummings, Molly Participate in deposition hearing with $600.00 4.0 $2,400.00Jones Day, Wells Fargo attorney’s and Weil Gotshal CBL attorney’s. /04/2021 Cummings, Molly Call with L. Snodgrass (Deloitte) to $600.00 0.4 $240.00provide a debrief on the deposition

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /04/2021 Snodgrass, Lori Call with M. Cummings (Deloitte) to $600.00 0.4 $240.00provide a debrief on the deposition held 12/31. /08/2021 Snodgrass, Lori Call with M. Cummings, B. Williams, J. $600.00 0.5 $300.00Treiber, S. Foley, E. Burns (Deloitte) to debrief on the CBL deposition and to discuss steps forward with governance communications. Treiber, John Call with M. Cummings, B. Williams, L. $600.00 0.5 $300.00Snodgrass, S. Foley, E. Burns (Deloitte) to debrief on the CBL deposition and to discuss steps forward with governance communications. Williams, Bryan Call with M. Cummings, L. Snodgrass, $600.00 0.5 $300.00J. Treiber, S. Foley, E. Burns (Deloitte) to debrief on the CBL deposition and to discuss steps forward with governance communications. /09/2021 Cummings, Molly Review talking points to be shared with $600.00 0.5 $300.00CBL Audit Committee (AC) Chair, L. Chapman. /11/2021 Keddie, Danny Call with F. Khaleel, A. Cobb (CBL) W. $450.00 0.7 $315.00Wilmer, E. Bozeman, M. Scalese, S. Korczyk, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Kelley, James Call with F. Khaleel, A. Cobb (CBL) W. $600.00 0.7 $420.00Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /11/2021 Korczyk, Stefanie Call with F. Khaleel, A. Cobb (CBL) W. $500.00 0.7 $350.00Wilmer, E. Bozeman, M. Scalese, D. Keddie, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Scalese, Mark Call with F. Khaleel, A. Cobb (CBL) W. $600.00 0.7 $420.00Wilmer, E. Bozeman, S. Korczyk, D. Keddie, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. /12/2021 Snodgrass, Lori Call with M. Cummings, S. Foley, E. $600.00 0.5 $300.00Burns, B. Williams (Deloitte) to discuss communications with the audit committee (AC) chair related to bankruptcy matters. /13/2021 Williams, Bryan Call with M. Cummings, S. Foley, E. $600.00 0.5 $300.00Burns, L. Snodgrass (Deloitte) to discuss communications with the AC Chair, L. Chapman, related to bankruptcy matters. /15/2021 Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $500.00 0.1 $50.00timing of emergence from bankruptcy and fresh start audit procedures. /22/2021 Snodgrass, Lori Call with M. Cummings, B. Williams, J. $600.00 0.4 $240.00Treiber, S. Foley, E. Burns (Deloitte) to discuss communications with Audit Committee Chair, L. Chapman, of CBL. Williams, Bryan Call with M. Cummings, L. Snodgrass, $600.00 0.4 $240.00J. Treiber, S. Foley, E. Burns (Deloitte) to discuss communications with Audit Committee Chair, L. Chapman, of CBL.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /25/2021 Cummings, Molly Prepare for call with L. Chapman (CBL $600.00 0.4 $240.00AC Chair) regarding implication of bankruptcy declaration on audit. Keddie, Danny Call with F. Khaleel, A. Cobb (CBL) W. $450.00 0.6 $270.00Wilmer, E. Bozeman, M. Scalese, S. Korczyk, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Kelley, James Call with F. Khaleel, A. Cobb (CBL) W. $600.00 0.6 $360.00Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Korczyk, Stefanie Call with F. Khaleel, A. Cobb (CBL) W. $500.00 0.6 $300.00Wilmer, E. Bozeman, M. Scalese, D. Keddie, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Scalese, Mark Call with F. Khaleel, A. Cobb (CBL) W. $600.00 0.6 $360.00Wilmer, E. Bozeman, S. Korczyk, D. Keddie, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. /26/2021 Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $450.00 0.5 $225.00(Deloitte) to discuss guidance related to accounting and reporting during bankruptcy. Korczyk, Stefanie Call with A. Cobb (CBL) D. Keddie $500.00 0.5 $250.00(Deloitte) to discuss guidance related to accounting and reporting during bankruptcy.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees nkruptcy Audit Services /26/2021 Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $500.00 0.5 $250.00guidance related to accounting and reporting during bankruptcy. Subtotal for Bankruptcy Audit Services: 47.8 $27,025.00 ancial Statement Audit and Related Services /01/2020 Bell, Caleb Prepare change management, $0.00 1.1 $0.00 passwords, job monitoring workpapers to provide control operating effectiveness conclusion. Bell, Caleb Prepare SQL privileged access and $0.00 1.1 $0.00application privileged access workpapers to provide control operating effectiveness conclusion. Bell, Caleb Prepare user provisioning and $0.00 1.5 $0.00 terminations workpapers to provide control operating effectiveness conclusion. /02/2020 Grundberg, Ryan Continue to address notes in fixed $0.00 0.1 $0.00asset impairment analyses (Q3 2020) - Brookfield and Laredo. Hays, Aaron Document internal controls over $0.00 1.3 $0.00revenue recognition relating to accounting standard codification 842 - operating lease accounting and 606 - revenue recognition standards. Hays, Aaron Document committee of sponsoring $0.00 3.0 $0.00organizations of the treadway commission (COSO) framework related internal controls. Hays, Aaron Document earnings per share internal $0.00 3.0 $0.00controls. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.2 $0.00discuss journal entry control testing regarding control population of entries.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2020 Hays, Aaron Test journal entry internal control. $0.00 1.0 $0.00 James, Kuruvilla Review materiality and planning and $0.00 2.0 $0.00communication memo. Keddie, Danny Call with A. Meriwether, S. Nicholson, $0.00 0.4 $0.00J. Kuruvilla, V. Vijayapurkar and K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Keddie, Danny Call with C. Hayes (Deloitte) to discuss $0.00 0.2 $0.00journal entry control testing regarding control population of entries. Korczyk, Stefanie Call with A. Meriwether, S. Nicholson, $0.00 0.4 $0.00D. Keddie, J. Kuruvilla, V. Vijayapurkar, K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Korczyk, Stefanie Prepare assessment of going concern $0.00 0.9 $0.00for Q3 2020 review of Form 10-Q. Kumar Venkatesh, Kumar Prepare debt rollforward testing for $0.00 4.0 $0.00enkatesh MOSC LP. Kumar Venkatesh, Kumar Prepare debt rollforward testing for $0.00 3.0 $0.00enkatesh MOSC OP. Kumar Venkatesh, Kumar Prepare debt roll forward workpaper - $0.00 0.8 $0.00enkatesh Hamilton joint venture 9/30/2020. Kumar Venkatesh, Kumar Email Hamilton, V. Vijayapurkar $0.00 0.1 $0.00enkatesh (Deloitte) regarding combined preliminary and final analytical procedures. Kumar Venkatesh, Kumar Call with A. Meriwether, S. Nicholson, $0.00 0.4 $0.00enkatesh D. Keddie, J. Kuruvilla and V. Vijayapurkar (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Meriwether, Anna Call with S. Korczyk, S. Nicholson, D. $0.00 0.4 $0.00Keddie, J. Kuruvilla, V. Vijayapurkar, K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2020 Meriwether, Anna Research questions from V. Borra $0.00 1.0 $0.00Kumar (Deloitte) regarding joint venture audit including send follow-up emails to T. Overley (CBL) regarding same. Nicholson, Sean Call with A. Meriwether, D. Keddie, J. $0.00 0.4 $0.00Kuruvilla, V. Vijayapurkar and K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Vijayapurkar, Vallabh Prepare risk assessment workpaper for $0.00 3.5 $0.00handramouli MOSC LP and MOSC OP. Vijayapurkar, Vallabh Prepare risk assessment workpaper for $0.00 3.5 $0.00handramouli MOSC OP. Vijayapurkar, Vallabh Call with A. Meriwether, S. Nicholson, $0.00 0.4 $0.00handramouli D. Keddie, J. Kuruvilla, K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Vijayapurkar, Vallabh Prepare risk assessment workpaper for $0.00 3.3 $0.00handramouli Hamilton JV. /03/2020 Cummings, Molly Review the draft Form 10-Q for Q3 $0.00 1.5 $0.002020. Grundberg, Ryan Review prior year control $0.00 1.5 $0.00 documentation for impairment sig risk controls. Hays, Aaron Document testing of internal controls $0.00 3.0 $0.00over the accounts payable process. Hays, Aaron Document internal controls over the $0.00 2.0 $0.00review of journal entries. Hays, Aaron Document internal controls over $0.00 2.5 $0.00earnings per share process. James, Kuruvilla Email V. Vijayapurkar, B. Venkatesh $0.00 1.0 $0.00(Deloitte) regarding planning and communication memo notes. James, Kuruvilla Continue to review materiality and $0.00 1.0 $0.00planning and communication memo.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2020 Kumar Venkatesh, Kumar Prepare property roll forward $0.00 1.5 $0.00enkatesh workpaper of Hamilton joint venture 9/30/2020. Kumar Venkatesh, Kumar Prepare debt rollforward testing for $0.00 4.0 $0.00enkatesh CBL/TC. Kumar Venkatesh, Kumar Continue to prepare debt rollforward $0.00 2.5 $0.00enkatesh testing for MOSC LP. Kumar Venkatesh, Kumar Perform uncollectable-accounts $0.00 1.5 $0.00enkatesh receivable analysis. Meriwether, Anna Update tracker for status of control $0.00 2.5 $0.00testing of operating effectiveness. Meriwether, Anna Review design and operating $0.00 2.0 $0.00effectiveness of financial reporting and accounts payable controls. Nicholson, Sean Follow-up with W Benson (CBL) on $0.00 0.2 $0.00loan documentation from the client related to joint venture debt testing. Nicholson, Sean Follow-up with R Carlton (CBL) on $0.00 0.3 $0.00outstanding items related to joint venture audit procedures - related to variance analysis and scoping procedures. Nicholson, Sean Continue to tie out procedures for Q3 $0.00 2.2 $0.002020 review. Nicholson, Sean Continue to tie out procedures for Q3 $0.00 2.5 $0.002020 review. Vijayapurkar, Vallabh Prepare risk assessment workpaper for $0.00 3.0 $0.00handramouli CBL TC. Vijayapurkar, Vallabh Prepare risk assessment workpaper for $0.00 5.0 $0.00handramouli MOSC LP. /04/2020 Cummings, Molly Call with C. Hayes, D. Dreyovich and $0.00 0.6 $0.00S. Korczyk (Deloitte) to discuss bi- weekly engagement economics and charge code for bankruptcy services. Grundberg, Ryan Review prior emails and support to $0.00 0.3 $0.00assist with lease log control for S. Nicholson (Deloitte).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2020 Grundberg, Ryan Prepare for upcoming call with S. $0.00 0.6 $0.00Nicholson (Deloitte) to discuss lease log control testing for current year. Grundberg, Ryan Call with S. Nicholson (Deloitte) to $0.00 0.2 $0.00discuss lease log control testing for current year. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss internal control testing/documentation and outstanding items to complete such testing. Hays, Aaron Clear notes for internal control $0.00 1.5 $0.00operating effectiveness documentation. Hays, Aaron Document internal controls over $0.00 2.0 $0.00noncontrolling interest rollforward and noncontrolling interest transfer calculation. Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 0.3 $0.00discuss tasks for internal control documentation/outstanding items for year-end procedures. Hays, Aaron Document internal controls over journal $0.00 2.0 $0.00entries and earnings per share operating effectiveness. James, Kuruvilla Call with D. Keddie, S. Korczyk, K. $0.00 0.4 $0.00Venkatesh, A. Meriwether, S. Nicholson, V. Vijayapurkar (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach. James, Kuruvilla Review purchase process work book. $0.00 2.0 $0.00 Keddie, Danny Call with K. James, S. Korczyk, K. $0.00 0.4 $0.00Venkatesh, A. Meriwether, S. Nicholson, V. Vijayapurkar (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2020 Keddie, Danny Gather guidance on reporting $0.00 0.2 $0.00requirements for smaller reporting companies for A. Cobb (CBL). Korczyk, Stefanie Call with C. Hayes, D. Dreyovich and $0.00 0.6 $0.00M. Cummings (Deloitte) to discuss bi- weekly engagement economics and charge code for bankruptcy services. Korczyk, Stefanie Prepare assessment of going concern $0.00 1.3 $0.00for Q3 2020 review of Form 10-Q. Korczyk, Stefanie Call with K. James, D. Keddie, K. $0.00 0.4 $0.00Venkatesh, A. Meriwether, S. Nicholson, V. Vijayapurkar (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach. Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 3.0 $0.00enkatesh roll forward testing in working papers for C MOSC LP. Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 1.5 $0.00enkatesh roll forward testing in working papers for MOSC OP. Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 4.0 $0.00enkatesh roll forward testing in working papers - CBL-TC. Kumar Venkatesh, Kumar Prepare disposal testing workpaper of $0.00 0.7 $0.00enkatesh Hamilton joint venture 9/30/2020. Kumar Venkatesh, Kumar Call with K. James, D. Keddie, S. $0.00 0.4 $0.00enkatesh Korczyk, A. Meriwether, S. Nicholson, V. Vijayapurkar (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach. Meriwether, Anna Call with A. Hayes (Deloitte) to discuss $0.00 0.3 $0.00tasks for internal control documentation/outstanding items for year-end procedures. Meriwether, Anna Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss planning workpaper comments (quarterly Sarbanes procedures),

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2020 Meriwether, Anna Call with K. James, D. Keddie, S. $0.00 0.4 $0.00Korczyk, K. Venkatesh, S. Nicholson, V. Vijayapurkar (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach. Nicholson, Sean Perform testing on property controls $0.00 1.0 $0.00year-end audit procedures. Nicholson, Sean Follow-up with W Benson (CBL) on $0.00 0.5 $0.00outstanding requests related to joint venture interim procedures primarily related to loan documentation for debt testing and variances for variance analysis and scoping. Nicholson, Sean Call with K. James, D. Keddie, S. $0.00 0.4 $0.00Korczyk, K. Venkatesh, A. Meriwether, V. Vijayapurkar (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach. Nicholson, Sean Continue to tie out procedures for Q3 $0.00 2.7 $0.002020 quarterly review. Nicholson, Sean Call with R. Grundberg (Deloitte) to $0.00 0.2 $0.00discuss lease log control testing for current year. Puppala, Deepesh Puppala Import data files for CBL Q1Q3 FY20 $0.00 0.5 $0.00journal entry (JE) testing data preparation. Vijayapurkar, Vallabh Call with K. James, D. Keddie, S. $0.00 0.4 $0.00handramouli Korczyk, K. Venkatesh, A. Meriwether, S. Nicholson (Deloitte) to discuss status of joint venture planning and risk assessments as well as interim testing and revenue testing approach. Vijayapurkar, Vallabh Prepare trial balance as 9/30/2020 for $0.00 1.8 $0.00handramouli CBL- Hamilton. Vijayapurkar, Vallabh Prepare trial balance as 9/30/2020 for $0.00 2.1 $0.00handramouli CBL MOSC LP. Vijayapurkar, Vallabh Prepare trial balance as 9/30/2020 for $0.00 2.2 $0.00handramouli CBL MOSC OP.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2020 Vijayapurkar, Vallabh Prepare trial balance as 9/30/2020 for $0.00 1.9 $0.00handramouli CBL- TC. /05/2020 Bhavana, Nadakurthi Perform journal entry testing. $0.00 1.0 $0.00 Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.8 $0.00discuss internal control testing/documentation and outstanding items needed to complete such testing. Hays, Aaron Update CBL internal control $0.00 1.5 $0.00 documentation and walkthrough tracker. Hays, Aaron Test operating effectiveness of internal $0.00 2.0 $0.00controls over revenue recognition of different types of leases. Hays, Aaron Clear notes regarding internal controls $0.00 3.0 $0.00over property, plants and equipment and accounts payable. Hays, Aaron Email S. Nicholson, A. Meriwether $0.00 0.6 $0.00(Deloitte) regarding outstanding items for internal controls and Q3 2020 work. James, Kuruvilla Review risk assessment, general $0.00 1.3 $0.00understanding questionnaire and cash process work books. James, Kuruvilla Review risk assessment and trial $0.00 2.0 $0.00balance. Keddie, Danny Review Hamilton Place risk $0.00 1.2 $0.00 assessments conclusions for account balances. Keddie, Danny Review general understanding $0.00 0.4 $0.00questionnaire. Keddie, Danny Review process level workflows $0.00 1.0 $0.00regarding planned procedures for substantive testing and risk conclusions. Keddie, Danny Review planning communications with $0.00 0.2 $0.00governance letter. Kumar Venkatesh, Kumar Update debt rollforward testing for $0.00 3.5 $0.00enkatesh MOSC LP.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2020 Kumar Venkatesh, Kumar Update debt rollforward testing for $0.00 1.5 $0.00enkatesh MOSC OP. Kumar Venkatesh, Kumar Prepare additions testing workpaper of $0.00 0.8 $0.00enkatesh Hamilton joint venture 9/30/2020. Kumar Venkatesh, Kumar Update debt rollforward testing for $0.00 4.0 $0.00enkatesh CBL/TC. Meriwether, Anna Review design and operating $0.00 2.0 $0.00effectiveness of non controlling interest and property controls. Nicholson, Sean Continue to perform testing on property $0.00 1.9 $0.00controls year-end audit procedures. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.8 $0.00internal control testing/documentation and outstanding items needed to complete such testing. Nicholson, Sean Call with M. Cummings, D. Keddie, S. $0.00 0.6 $0.00Korczyk, A. Meriwether and A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss variance analysis for Q3 2020 quarterly review and control documentation for year-end audit procedures. Nicholson, Sean Update status tracker file for status of $0.00 0.5 $0.00various control items and assess priorities. Nicholson, Sean Continue to perform testing on property $0.00 1.9 $0.00controls year-end audit procedures. Puppala, Deepesh Puppala Prepare data, initial checks and recons $0.00 1.5 $0.00for CBL Q1Q3 FY20 journal entry (JE) testing. /06/2020 Bell, Caleb Meeting with R. Preston (CBL), D. $0.00 1.0 $0.00Flores, Al. Tanju, A. Cruse (Windham Brannon) to discuss internal audit (IA) testing results.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2020 Bell, Caleb Complete documentation and testing $0.00 1.2 $0.00regarding CBL user provisioning control. Bell, Caleb Review internal audit's control $0.00 1.3 $0.00documentation to test for control reliance. Bhavana, Nadakurthi Continue to perform journal entry $0.00 1.0 $0.00testing. Cummings, Molly Review comment closure on going $0.00 0.5 $0.00concern memo. Cummings, Molly Review comment closure on fixed $0.00 0.3 $0.00asset impairment analyses for Q3 2020. Cummings, Molly Review the assessment of $0.00 0.2 $0.00 misstatement and associated control deficiencies Q3 2020. Cummings, Molly Review impairment COVID-19 $0.00 0.5 $0.00screening results and testing Q3 2020. Cummings, Molly Review El Paso impairment analysis $0.00 0.5 $0.00Q3 2020. Cummings, Molly Review legal letter responses Q3 $0.00 0.1 $0.002020. Cummings, Molly Review J. Statt's (Deloitte) $0.00 0.1 $0.00engagement quality reviewer checklist Q3 2020. Hays, Aaron Test internal controls over financial $0.00 0.5 $0.00reporting of revenue recognition regarding leases. Hays, Aaron Continue to test operating $0.00 3.0 $0.00 effectiveness of internal controls over revenue recognition of different types of leases. Hays, Aaron Close notes for documentation of $0.00 1.0 $0.00internal controls over noncontrolling interest rollforward. Hays, Aaron Close notes for documentation of $0.00 1.0 $0.00internal controls over noncontrolling interest transfer calculation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2020 Hays, Aaron Document procedures for operating $0.00 3.0 $0.00effectiveness of internal controls over revenue recognition regarding various types of leases. James, Kuruvilla Review financial closing and reporting $0.00 1.5 $0.00process (FCRP), fixed assets process work books. James, Kuruvilla Review debt and interest expenses $0.00 1.0 $0.00testing. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss status of internal controls over financial reporting and weekend goals for controls to be documented. Korczyk, Stefanie Finalize assessment going concern for $0.00 3.3 $0.00Q3 2020 review of Form 10-Q - quarterly report. Kumar Venkatesh, Kumar Prepare equity testing for MOSC OP. $0.00 2.0 $0.00enkatesh Kumar Venkatesh, Kumar Prepare equity testing for CBL TC. $0.00 3.5 $0.00enkatesh Kumar Venkatesh, Kumar Prepare interest expense testing $0.00 0.5 $0.00enkatesh workpaper for Hamilton joint venture 9/30/2020. Kumar Venkatesh, Kumar Prepare equity testing for MOSC LP. $0.00 3.5 $0.00enkatesh Kumar Venkatesh, Kumar Review debt roll forward workpaper $0.00 0.3 $0.00enkatesh Hamilton joint venture 9/30/2020. Meriwether, Anna Review design and operating $0.00 2.5 $0.00effectiveness of investment in unconsolidated affiliate (IUA), earning per share controls. Meriwether, Anna Continue to review design and $0.00 2.0 $0.00operating effectiveness of investment in unconsolidated affiliate (IUA), earning per share controls. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss status of internal controls over financial reporting and weekend goals for controls to be documented.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2020 Nicholson, Sean Continue to perform testing on property $0.00 2.1 $0.00controls year-end audit procedures. Puppala, Deepesh Puppala Continue to prepare data, initial checks $0.00 3.0 $0.00and reconcilations for CBL Q1Q3 FY20 journal entry (JE) testing. Puppala, Deepesh Puppala Upload journal entry (JE) for CBL $0.00 3.0 $0.00Q1Q3 FY20 journal entry (JE) testing. Vijayapurkar, Vallabh Review of interest expense testing. $0.00 0.3 $0.00handramouli Vijayapurkar, Vallabh Review debt roll forward workpaper. $0.00 0.2 $0.00handramouli /07/2020 Kumar Venkatesh, Kumar Prepare plant property & equipment $0.00 2.4 $0.00enkatesh depreciation testing for CBL-TC. Kumar Venkatesh, Kumar Prepare plant property & equipment $0.00 1.0 $0.00enkatesh depreciation testing for MOSC OP. Kumar Venkatesh, Kumar Prepare plant property & equipment $0.00 2.6 $0.00enkatesh depreciation testing -MOSC LP. /08/2020 Keddie, Danny Review noncontrolling interest internal $0.00 0.5 $0.00control documentation. Keddie, Danny Review accounts payable invoice, $0.00 1.2 $0.00revenue recognition control, accounting policy matrix internal controls documentation. Keddie, Danny Review variance analysis internal $0.00 0.4 $0.00control documentation for by property variance analysis. Korczyk, Stefanie Review internal controls over property $0.00 1.1 $0.00dispositions and evaluation of held for sale criteria. Nicholson, Sean Revenue control documentation for $0.00 0.8 $0.00design and implementation of controls. Nicholson, Sean Document financial reporting control $0.00 1.8 $0.00for design and implementation of controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2020 Atkins, Barry Plan kickoff meeting for JV’s with the $0.00 0.4 $0.00concurring reviewer. Cummings, Molly Review closed notes on Gettysburg $0.00 0.3 $0.00and Laredo impairment step 1s. Cummings, Molly Review testing results for assets $0.00 0.2 $0.00previously impaired. Cummings, Molly Review variance analysis for cash $0.00 0.2 $0.00flows and statement of equity. Grundberg, Ryan Continue to prepare impairment $0.00 0.8 $0.00controls - significant risk. Grundberg, Ryan Prepare impairment controls - $0.00 4.0 $0.00significant risk. Hays, Aaron Clear notes related to internal controls $0.00 3.0 $0.00over accounts payable. Hays, Aaron Clear notes for documentation of $0.00 0.3 $0.00internal controls over investment in unconsolidated affiliates rollforward. Hays, Aaron Clear notes related to revenue $0.00 1.0 $0.00recognition with regards to Accounting Standards Codification (ASC) 842 - operating lease accounting. Hays, Aaron Clear notes related to internal controls $0.00 3.0 $0.00over non-controlling interest transfer calculation and non-controlling interest rollforward. Hays, Aaron Prepare for meeting with M. Carrington $0.00 0.4 $0.00(CBL) over committee of sponsoring organizations of the treadway commission (COSO) framework internal controls design and implementation. Hays, Aaron Call with M. Carrington (CBL) to $0.00 1.0 $0.00discuss internal controls over committee of sponsoring organizations of the treadway commission (COSO) framework implementation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2020 Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss comments on internal controls over financial reporting related to noncontrolling interest, accounts payable, financial reporting. James, Kuruvilla Review risk assessment, general $0.00 2.0 $0.00understanding questionnaire and cash process work books. James, Kuruvilla Prepare and call with S. Nicholson, V. $0.00 0.5 $0.00Vijayapurkar and K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Keddie, Danny Review account scoping and risk $0.00 0.9 $0.00assessment documentation for mall of South Carolina Outparcel Limited Partnership and mall of South Carolina Limited Partnership. Keddie, Danny Draft email regarding the status of joint $0.00 0.2 $0.00venture work and planning areas for review to V. Vijayapurkar (Deloitte). Keddie, Danny Review mortgage notes payable $0.00 1.0 $0.00testing. Keddie, Danny Review Hamilton place mortgage notes $0.00 0.4 $0.00payable testing. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00comments on internal controls over financial reporting related to noncontrolling interest, accounts payable, financial reporting. Korczyk, Stefanie Review internal controls over real $0.00 0.6 $0.00estate assets sales schedule. Korczyk, Stefanie Respond to L. Snodgrass (Deloitte) $0.00 0.3 $0.00questions and comments on Q3 2020 evaluation of going concern. Korczyk, Stefanie Review internal controls over $0.00 1.0 $0.00revenues. Korczyk, Stefanie Email S. Nicholson (Deloitte) regarding $0.00 0.4 $0.00questions/comments on internal controls over property dispositions.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2020 Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 3.0 $0.00enkatesh roll forward testing in working papers - MOSC OP. Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 3.5 $0.00enkatesh roll forward testing in working papers for - CBL-TC. Kumar Venkatesh, Kumar Prepare depreciation testing $0.00 1.7 $0.00enkatesh workpaper for Hamilton joint venture 9/30/2020. Kumar Venkatesh, Kumar Call with S. Nicholson, J. Kuruvilla and $0.00 0.5 $0.00enkatesh V. Vijayapurkar (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Kumar Venkatesh, Kumar Update additions testing workpaper of $0.00 1.0 $0.00enkatesh Hamilton joint venture. Meriwether, Anna Update the current status and plan for $0.00 2.0 $0.00testing the operating effectiveness of CBL's controls. Meriwether, Anna Review documentation of earnings per $0.00 1.0 $0.00share and earnings per share two class method controls. Nicholson, Sean Continue to document financial $0.00 3.8 $0.00reporting control for design and implementation of controls. Nicholson, Sean Continue to document financial $0.00 3.9 $0.00reporting control for design and implementation of controls. Nicholson, Sean Call with J. Kuruvilla, V. Vijayapurkar $0.00 0.5 $0.00and K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Nicholson, Sean Address notes in property control $0.00 3.2 $0.00documentation for design and implementation of controls. Nicholson, Sean Send out requests for substantive $0.00 0.2 $0.00testing of equity and debt. Puppala, Deepesh Puppala Prepare Q1-Q3 2020 journal entry $0.00 3.0 $0.00testing procedures memos Vijayapurkar, Vallabh Close notes on risk assessment $0.00 1.6 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2020 Vijayapurkar, Vallabh Review planning communication to $0.00 3.8 $0.00handramouli those charged to governance workpaper common workpaper for 4 JVs - MOSC LP,MOSC OP,CBL-TC and Hamilton Place. Vijayapurkar, Vallabh Prepare service tracker template, $0.00 1.2 $0.00handramouli common workpaper for all 4 JVs - MOSC LP,MOSC OP,CBL-TC and Hamilton Place. Vijayapurkar, Vallabh Prepare and call with S. Nicholson, J. $0.00 0.3 $0.00handramouli Kuruvilla and K. Venkatesh (Deloitte) to discuss status of planning and interim procedures for joint venture audits. Vijayapurkar, Vallabh Prepare materiality workpaper for all 4 $0.00 2.0 $0.00handramouli JVs - MOSC LP,MOSC OP,CBL-TC and Hamilton Place. /10/2020 Cummings, Molly Review going concern memo. $0.00 0.5 $0.00 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.7 $0.00Meriwether, R. Grundberg, S. Nicholson and A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.6 $0.00discuss engagement economics and status of internal milestones for the annual audit. Cummings, Molly Review draft 2 Form 10-Q for Q32020. $0.00 1.5 $0.00 Cummings, Molly Email R. Staner (Deloitte) regarding $0.00 0.5 $0.00audit quality milestone #5 deadline. Grundberg, Ryan Update status trackers for impairment $0.00 0.3 $0.00related items. Grundberg, Ryan Continue to prepare impairment $0.00 1.2 $0.00controls - significant risk intent. Grundberg, Ryan Continue to prepare impairment $0.00 4.0 $0.00controls - significant risk intent.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2020 Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss impairment controls testing over disposition indicators. Hays, Aaron Clear notes over documentation of $0.00 1.0 $0.00internal controls over investments in unconsolidated affiliates rollforward. Hays, Aaron Call with S. Nicholson, A. Meriwether $0.00 0.4 $0.00(Deloitte) to discuss outstanding items for internal controls testing procedures. Hays, Aaron Call with D. Keddie and S. Nicholson $0.00 0.2 $0.00(Deloitte) to discuss notes on control documentation for testing of internal controls over financial reporting in the year-end audit. Hays, Aaron Clear notes over documentation of $0.00 3.5 $0.00internal controls over accounts payable and invoice review process. Hays, Aaron Clear notes over documentation of $0.00 3.5 $0.00internal controls over non-controlling interest roll forward and non-controlling interest transfer calculation. James, Kuruvilla Continue to review risk assessment, $0.00 3.0 $0.00general understanding questionnaire and cash process work books. James, Kuruvilla Review fixed assets workpapers. $0.00 2.0 $0.00 Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.3 $0.00discuss impairment controls testing over disposition indicators. Keddie, Danny Review variance analysis internal $0.00 1.3 $0.00control updates. Keddie, Danny Call with S. Nicholson, A. Hays $0.00 0.2 $0.00(Deloitte) to discuss notes on control documentation for testing of internal controls over financial reporting in the year-end audit. Keddie, Danny Review updates to accounts payable $0.00 0.6 $0.00internal control. Korczyk, Stefanie Address notes on evaluation of going $0.00 0.4 $0.00concern for Q3 2020 review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2020 Korczyk, Stefanie Call with M. Cummings (Deloitte) to $0.00 0.6 $0.00discuss engagement economics and status of internal milestones for the annual audit. Kumar Venkatesh, Kumar Close notes to plant property $0.00 0.7 $0.00enkatesh equipment workpaper rollforward Hamilton joint venture. Kumar Venkatesh, Kumar Prepare template of plant property & $0.00 1.5 $0.00enkatesh equipment roll forward testing in working papers MOSC OP. Kumar Venkatesh, Kumar Prepare template of plant property & $0.00 3.0 $0.00enkatesh equipment roll forward testing in working papers MOSC LP. Kumar Venkatesh, Kumar Email S. Nicholson, V. Vijayapurkar $0.00 0.1 $0.00enkatesh (Deloitte) with respect to information regarding few negative amounts in additions to buildings & development in-progress-insurance. Kumar Venkatesh, Kumar Prepare template of plant, property & $0.00 4.0 $0.00enkatesh equipment roll forward testing in working papers - CBL-TC. Kumar Venkatesh, Kumar Close notes to addition testing $0.00 0.5 $0.00enkatesh workpaper Hamilton joint venture. Kumar Venkatesh, Kumar Close notes to depreciation testing $0.00 0.2 $0.00enkatesh workpaper Hamilton joint venture. Meriwether, Anna Review documentation of the $0.00 3.0 $0.00implementation and operating effectiveness of investment in unconsolidated affiliate (IUA), revenue controls. Meriwether, Anna Continue to update the current status $0.00 2.0 $0.00and plan for testing the operating effectiveness of CBL's controls. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.4 $0.00(Deloitte) to discuss outstanding items for internal controls testing procedures. Nicholson, Sean Call with A. Meriwether, A. Hays $0.00 0.4 $0.00(Deloitte) to discuss outstanding items for internal controls testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2020 Nicholson, Sean Document revenue control for design $0.00 3.1 $0.00and implementation of controls. Nicholson, Sean Continue to document revenue control $0.00 2.8 $0.00for design and implementation of controls. Nicholson, Sean Continue to document financial $0.00 2.7 $0.00reporting control for design and implementation of controls. Nicholson, Sean Document debt control for design and $0.00 0.9 $0.00implementation of controls. Nicholson, Sean Prepare for virtual site visits by $0.00 0.5 $0.00reviewing prior year documentation by sending out discussion points to CBL property managers (various). Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, R. Grundberg, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Nicholson, Sean Call with D. Keddie and A. Hays $0.00 0.2 $0.00(Deloitte) to discuss notes on control documentation for testing of internal controls over financial reporting in the year-end audit. Vijayapurkar, Vallabh Review Hamilton property, plants and $0.00 2.3 $0.00handramouli equipment testing section. Vijayapurkar, Vallabh Review general understanding $0.00 2.5 $0.00handramouli questioner workpaper. Vijayapurkar, Vallabh Prepare review of information $0.00 1.5 $0.00handramouli technology discussion workpaper and memo for the same. Vijayapurkar, Vallabh Close notes on risk assessment $0.00 4.0 $0.00handramouli workpapers of other JVs (MOSC LP,MOSC OP and CBL-TC). /11/2020 Cummings, Molly Review memo documenting $0.00 0.2 $0.00 assessment and root cause of material weakness.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2020 Grundberg, Ryan Continue to prepare impairment $0.00 4.0 $0.00controls - significant risk. Grundberg, Ryan Continue to prepare impairment $0.00 2.3 $0.00controls - significant risk. Hays, Aaron Close notes related to non-controlling $0.00 1.5 $0.00interest transfer calculation and non- controlling interest rollforward. Hays, Aaron Prepare for virtual site visit at Eastland $0.00 0.3 $0.00Mall. Hays, Aaron Clear notes relating to documentation $0.00 3.0 $0.00on internal controls over financial reporting relating to evaluation of new/modified lease agreements and revenue recognition. Hays, Aaron Call with S. Nicholson (Deloitte), H. $0.00 1.0 $0.00Simpson, C. Mitteer (CBL) to perform a virtual site visit walkthrough for rent roll testing for testing of internal controls over financial reporting in the year-end audit. Hays, Aaron Document internal controls over $0.00 2.0 $0.00committee of sponsoring organizations of the treadway commission (COSO) framework implementation. Hays, Aaron Document virtual site visit procedures. $0.00 2.0 $0.00 James, Kuruvilla Continue to review fixed assets $0.00 3.0 $0.00workpapers. Keddie, Danny Call with S. Nicholson, A. Meriwether, $0.00 0.5 $0.00S. Korczyk, V. Vijayapurkar (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Keddie, Danny Call with S. Nicholson (Deloitte), T. $0.00 0.4 $0.00Overley, A. Cobb (CBL) to discuss variance analysis control as part of year-end audit procedures. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.2 $0.00discuss internal controls over financial reporting for real estate asset sales schedule.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2020 Korczyk, Stefanie Review internal controls over the fixed $0.00 1.2 $0.00asset rollforward and fixed asset subledger. Korczyk, Stefanie Call with S. Nicholson, A. Meriwether, $0.00 0.5 $0.00D. Keddie, V. Vijayapurkar (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Korczyk, Stefanie Call with D. Keddie and M. Cummings $0.00 0.6 $0.00(Deloitte) to discuss going concern and bankruptcy disclosures in the Q3 form 10-Q 2020-quarterly report. Korczyk, Stefanie Review responses to notes on internal $0.00 2.1 $0.00controls over financial reporting (asset dispositions, gain on sale, held for sale, discontinued operations). Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.2 $0.00discuss internal controls over financial reporting for real estate asset sales schedule. Korczyk, Stefanie Respond to J. Staat (Deloitte) $0.00 0.4 $0.00regarding questions to draft Q3 2020 Form 10-Q. Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 1.6 $0.00enkatesh additions and disposal testing and depreciation testing MOSC OP. Kumar Venkatesh, Kumar Prepare plant property & equipment $0.00 3.9 $0.00enkatesh additions and disposal testing for CBL- TC. Kumar Venkatesh, Kumar Prepare Plant property & equipment $0.00 3.2 $0.00enkatesh additions and disposal testing- MOSC LP. Kumar Venkatesh, Kumar Prepare equity testing workpaper for $0.00 0.5 $0.00enkatesh Hamilton place. Kumar Venkatesh, Kumar Call with V. Vijayapurkar (Deloitte) to $0.00 0.4 $0.00enkatesh discuss status of planning and interim substantive procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2020 Meriwether, Anna Call with S. Nicholson, D. Keddie, S. $0.00 0.5 $0.00Korczyk, V. Vijayapurkar (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Meriwether, Anna Call with S. Korczyk, D. Keddie and R. $0.00 0.5 $0.00Grundberg (Deloitte), A. Cobb, A. Houghton, R. Carlton and C. Alcones (CBL) to discuss status of Q3 2020 quarterly review and related open items. Meriwether, Anna Review documentation of the $0.00 3.0 $0.00implementation and operating effectiveness of accounts payable and revenue controls. Nicholson, Sean Send out requests to T Overley and R $0.00 0.6 $0.00Carlton (both CBL) for control testing procedures. Nicholson, Sean Perform testing of debt covenant $0.00 2.9 $0.00control work. Nicholson, Sean Perform testing of property controls. $0.00 2.9 $0.00 Nicholson, Sean Follow-up on requests from the client $0.00 0.4 $0.00for joint venture interim procedures. Nicholson, Sean Call with A. Hays (Deloitte), H. $0.00 1.0 $0.00Simpson, C. Mitteer (CBL) to perform a virtual site visit walkthrough for rent roll testing for testing of internal controls over financial reporting in the year-end audit. Nicholson, Sean Address notes and comments in $0.00 1.7 $0.00financial reporting control. Nicholson, Sean Call with A. Meriwether, D. Keddie, S. $0.00 0.5 $0.00Korczyk, V. Vijayapurkar (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Nicholson, Sean Continue to perform testing of debt $0.00 2.0 $0.00covenant control work. Vijayapurkar, Vallabh Review combined audit planning and $0.00 2.0 $0.00handramouli summary memorandum 2020.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2020 Vijayapurkar, Vallabh Call with S. Nicholson, A. Meriwether, $0.00 0.5 $0.00handramouli D. Keddie, S. Korczyk (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Vijayapurkar, Vallabh Close notes on property, plants and $0.00 1.2 $0.00handramouli equipment section of Hamilton. Vijayapurkar, Vallabh Close notes on general understating $0.00 1.8 $0.00handramouli questioner workpaper. Vijayapurkar, Vallabh Call with V. Kumar (Deloitte) to discuss $0.00 0.5 $0.00handramouli status of planning and interim substantive procedures. Vijayapurkar, Vallabh Review open item list of planning $0.00 2.0 $0.00handramouli workpapers. Vijayapurkar, Vallabh Review financial closing and reporting $0.00 1.5 $0.00handramouli process (FCRP) process flow work book. /12/2020 Bell, Caleb Meeting with K. Walker (CBL), M. $0.00 1.0 $0.00Harrison (CBL) to discuss results of interim testing. Cummings, Molly Email regarding CBL going concern $0.00 0.3 $0.00memo to D. Keddie and S. Korczyk (Deloitte). Grundberg, Ryan Prepare impairment controls - non- $0.00 4.0 $0.00intent indicators. Grundberg, Ryan Email S. Nicholson (Deloitte) regarding $0.00 0.8 $0.00control documentation for revenue controls and assess follow-up procedures. Grundberg, Ryan Continue to prepare impairment $0.00 2.9 $0.00controls - non intent indicators. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.6 $0.00Meriwether (Deloitte) to discuss testing of internal controls over financial reporting comments related to property and revenue controls. Gu, Meg Review general information technology $0.00 1.0 $0.00controls in the first batch of

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2020 Hays, Aaron Close notes on documentation of $0.00 1.0 $0.00internal controls over investments in unconsolidated affiliates distributions/contributions. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, R. Grundberg, S. Nicholson (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Hays, Aaron Call with S. Nicholson (Deloitte), T. $0.00 1.0 $0.00Pierce and S. Woodard (CBL) to perform a virtual site visit walkthrough for rent roll testing for testing of internal controls over financial reporting in the year-end audit. Hays, Aaron Continue to document virtual site visit $0.00 1.3 $0.00procedures. Hays, Aaron Close notes on documentation of $0.00 3.5 $0.00internal controls over investments in unconsolidated affiliates roll forward. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.2 $0.00discuss testing of internal controls over financial reporting. James, Kuruvilla Review treasury process work books. $0.00 2.0 $0.00 Keddie, Danny Call with S. Korczyk, A. Meriwether, R. $0.00 0.6 $0.00Grundberg (Deloitte) to discuss testing of internal controls over financial reporting comments related to property and revenue controls. Keddie, Danny Review internal controls $0.00 1.1 $0.00 documentation for internal controls over investment in unconsolidated affiliates and noncontrolling interest. Keddie, Danny Review impairment indicator internal $0.00 0.7 $0.00controls documentation. Korczyk, Stefanie Call with D. Keddie, A. Meriwether, R. $0.00 0.6 $0.00Grundberg (Deloitte) to discuss testing of internal controls over financial reporting comments related to property

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2020 Korczyk, Stefanie Review internal controls over line of $0.00 0.9 $0.00credit and bond covenant compliance. Korczyk, Stefanie Review updated draft going concern $0.00 1.0 $0.00disclosure in the Q3 Form 10-Q - quarter report. Kumar Venkatesh, Kumar Prepare plant property & equipment $0.00 1.3 $0.00enkatesh depreciation testing for MOSC OP. Kumar Venkatesh, Kumar Prepare plant, property & equipment $0.00 3.2 $0.00enkatesh depreciation testing for CBL-TC. Kumar Venkatesh, Kumar Prepare plant property & equipment $0.00 4.0 $0.00enkatesh depreciation testing - MOSC LP. Meriwether, Anna Continue to update the current status $0.00 4.0 $0.00and plan for testing the operating effectiveness of CBL's controls. Meriwether, Anna Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg (Deloitte) to discuss testing of internal controls over financial reporting comments related to property and revenue controls. Meriwether, Anna Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss outstanding items for internal controls testing procedures. Meriwether, Anna Review documentation of the $0.00 2.0 $0.00implementation and operating effectiveness of property controls. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.2 $0.00testing of internal controls over financial reporting. Nicholson, Sean Call with A. Meriwether (Deloitte) to $0.00 0.3 $0.00discuss outstanding items for internal controls testing procedures. Nicholson, Sean Document revenue control part of $0.00 2.7 $0.00procedures to test internal controls over financial reporting. Nicholson, Sean Document revenue control. $0.00 2.7 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2020 Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, R. Grundberg, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Nicholson, Sean Document investment in $0.00 1.8 $0.00 unconsolidated control implementation. Nicholson, Sean Call with A. Hays (Deloitte), T. Pierce $0.00 1.0 $0.00and S. Woodard (CBL) to perform a virtual site visit walkthrough for rent roll testing for testing of internal controls over financial reporting in the year-end audit. Snodgrass, Lori Review audit documentation related to $0.00 1.2 $0.00Q3 conclusions related to going concern and related 10Q of FY20 disclosures. /13/2020 Bell, Caleb Review information to complete report $0.00 2.6 $0.00testing for reports used by the financial audit team. Gu, Meg Continue to review general information $0.00 4.0 $0.00technology controls in the first batch of workpapers. Hays, Aaron Call with D. Keddie and S. Nicholson $0.00 0.2 $0.00(Deloitte) to discuss documentation questions for testing of internal controls over financial reporting. Hays, Aaron Document internal controls over $0.00 1.0 $0.00schedule A for equity. Hays, Aaron Document internal controls over $0.00 1.5 $0.00investments in unconsolidated affiliates contributions/distributions. Hays, Aaron Document internal controls over equity $0.00 1.0 $0.00rollforward. Hays, Aaron Close notes on documentation of $0.00 3.0 $0.00internal controls over earnings per share.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2020 Hays, Aaron Document internal controls over fixed $0.00 2.0 $0.00asset rollforward. Keddie, Danny Call with S. Nicholson, A. Hays $0.00 0.2 $0.00(Deloitte) to discuss documentation questions for testing of internal controls over financial reporting. Keddie, Danny Review updated documentation for $0.00 0.2 $0.00internal controls over investment in unconsolidated affiliates. Korczyk, Stefanie Address notes on going concern $0.00 0.9 $0.00disclosure included in the draft Q3 2020 Form 10-Q . Kumar Venkatesh, Kumar Prepare equity testing for MOSC LP. $0.00 3.3 $0.00enkatesh Kumar Venkatesh, Kumar Prepare equity testing for CBL TC. $0.00 3.7 $0.00enkatesh Meriwether, Anna Continue to update the current status $0.00 2.0 $0.00and plan for testing the operating effectiveness of CBL's controls. Meriwether, Anna Review documentation of the $0.00 2.0 $0.00implementation and operating effectiveness of financial reporting controls. Nicholson, Sean Meeting with H. Bennett to discuss $0.00 0.5 $0.00process for reviewing the sales data each month as part of internal controls over financial reporting testing. Nicholson, Sean Meet with A. Houghton (CBL) to $0.00 0.4 $0.00discuss process for reviewing future scheduled principle payments table in the footnotes of financials as part of internal controls over financial reporting testing. Nicholson, Sean Document revenue control as part of $0.00 1.0 $0.00our procedures to test internal controls over financial reporting. Vuthem, bhavana Perform journal entry testing. $0.00 4.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2020 Williams, Bryan Review liquidity and going concern $0.00 0.3 $0.00disclosure to be included in the financial statements of CBLs Q3 2020 Form 10-Q -quarter report. /14/2020 Cummings, Molly Review the following internal control $0.00 3.8 $0.00workpapers: income statement, entity level direct control, entity level direct control, held for sale, discontinued operations, accounts payable, non- controlling interest. Grundberg, Ryan Prepare impairment controls over net $0.00 4.0 $0.00operating loss (NOL) indicators. Korczyk, Stefanie Finalize consultation on going concern $0.00 0.2 $0.00for the Q3 2020 review of the Form 10- Q -quarter report. /16/2020 Cummings, Molly Call with S. Nicholson, A. Hays $0.00 1.0 $0.00(Deloitte), A. Houghton, E. Griffith, W. Adcoe, J. Moss, R. Hanan (CBL) to discuss property level budgets at east town mall. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Hays (Deloitte) to discuss day’s budgeting meetings and documentation for the budgeting control, performed as part of testing of internal controls over financial reporting. Grundberg, Ryan Continue to address notes in $0.00 0.9 $0.00impairment controls. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Hays (Deloitte) to discuss day’s budgeting meetings and documentation for the budgeting control, performed as part of testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2020 Grundberg, Ryan Call with J. Waller, J. Sullivan, F. $0.00 0.7 $0.00Delaney, A. Perrystein (CBL) to discuss budget reforecast at Volusia Mall. Grundberg, Ryan Call with J. Waller, J. Sullivan, F. $0.00 0.7 $0.00Delaney, A. Perrystein (CBL) to discuss budget reforecast at Eastland Mall. Grundberg, Ryan Address notes in impairment controls. $0.00 4.0 $0.00 Grundberg, Ryan Update and plan schedule for $0.00 0.7 $0.00budgeting calls. Grundberg, Ryan Prepare impairment controls - non $0.00 3.2 $0.00intent indicators. Grundberg, Ryan Document budget control operating $0.00 1.5 $0.00effectiveness based on reforecast meetings. Hays, Aaron Clear notes relating to internal controls $0.00 1.0 $0.00over investments in unconsolidated affiliates' rollforward. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.2 $0.00prepare for property level budget meetings at Brookfield Square Properties, performed as part of budget control testing. Hays, Aaron Document internal controls over the $0.00 1.2 $0.00committee of sponsoring organizations of the treadway commission (COSO) framework implementation by CBL. Hays, Aaron Document internal controls over $0.00 2.0 $0.00schedule A report that relates to shares outstanding for CBL. Hays, Aaron Document internal controls over equity $0.00 2.0 $0.00rollforward. Hays, Aaron Call with S. Nicholson (Deloitte), A. $0.00 1.0 $0.00Houghton, E. Griffith, W. Adcoe, J. Moss, R. Hanan (CBL) to discuss property level budgets at Brookfield Square Properties.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2020 Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg (Deloitte) to discuss day’s budgeting meetings and documentation for the budgeting control, performed as part of testing of internal controls over financial reporting. Hays, Aaron Call (partial) with M. Cummings, S. $0.00 0.8 $0.00Nicholson (Deloitte), A. Houghton, E. Griffith, W. Adcoe, J. Moss, R. Hanan (CBL) to discuss property level budgets at east town mall. James, Kuruvilla Review deferred leasing cost $0.00 1.5 $0.00workpapers. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss status of planning and interim substantive procedures for joint venture audits. Keddie, Danny Review internal controls over financial $0.00 1.2 $0.00reporting for impairment indicators - including indicators related to market, debt, repositioning. Keddie, Danny Review internal controls over financial $0.00 0.3 $0.00reporting related to investments in unconsolidated affiliates. Keddie, Danny Review documentation of process level $0.00 0.5 $0.00workbooks for the joint ventures. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Hays (Deloitte) to discuss day’s budgeting meetings and documentation for the budgeting control, performed as part of testing of internal controls over financial reporting. Korczyk, Stefanie Review internal controls over line of $0.00 0.3 $0.00credit and bond covenant compliance.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2020 Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Hays (Deloitte) to discuss day’s budgeting meetings and documentation for the budgeting control, performed as part of testing of internal controls over financial reporting. Meriwether, Anna Review operating effectiveness of $0.00 4.0 $0.00Investment in unconsolidated affiliate controls. Nicholson, Sean Address notes on testing of investment $0.00 0.9 $0.00in unconsolidated affiliates control in relation to our internal control testing. Nicholson, Sean Test financial reporting control in $0.00 2.4 $0.00relation to internal control testing. Nicholson, Sean Email evidence for debt testing of $0.00 0.1 $0.00Hamilton Place Operating Partnership to V Kumar (Deloitte) for their review in debt testing procedures. Nicholson, Sean Review prior year documentation for $0.00 0.5 $0.00budget control testing in relation to budget meetings with the client. Nicholson, Sean Prepare for upcoming status call by $0.00 0.6 $0.00review notes across controls to prepare a request list as well as questions for team. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss status of planning and interim substantive procedures for joint venture audits. Nicholson, Sean Call with A. Hays (Deloitte), A. $0.00 1.0 $0.00Houghton, E. Griffith, W. Adcoe, J. Moss, R. Hanan (CBL) to discuss property level budgets at Brookfield Square Properties. Nicholson, Sean Call with A. Hays (Deloitte) to prepare $0.00 0.2 $0.00for property level budget meetings at Brookfield Square Properties, performed as part of budget control testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2020 Suryateja, D Assign report check to the USI team $0.00 2.0 $0.00and handle pre and post report check. Vijayapurkar, Vallabh Review revenue and accounts $0.00 2.0 $0.00handramouli receivable - process flow workpaper. Vijayapurkar, Vallabh Review fixed asset and tenant $0.00 1.7 $0.00handramouli improvement - process flow workpaper. Vijayapurkar, Vallabh Review debt and cash - process flow $0.00 1.9 $0.00handramouli workpaper. Vijayapurkar, Vallabh Review accounts payable and OpEx - $0.00 2.4 $0.00handramouli process flow workpaper. /17/2020 Bell, Caleb Address notes from interim $0.00 2.8 $0.00 workpapers. Bell, Caleb Complete informational documents for $0.00 1.6 $0.00the information technology audit file. Cummings, Molly Review internal controls design and $0.00 1.5 $0.00implementation and operational effectiveness testing for impairment indicators debt and repositioning as well as investment in unconsolidated affiliates. Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.5 $0.00Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Cummings, Molly Review planning workpapers (general $0.00 0.6 $0.00understanding questionnaire and process level workbooks for financial closing and reporting process, treasury, purchase to pay) associated with mall of South Carolina. Cummings, Molly Call with R. Grundberg (Deloitte), B. $0.00 0.6 $0.00Chadwick, M. Stanley, J. Waller, C. Cain, A. Perrystein (CBL) to discuss property level budgets at Mall Del Norte, performed as part of budget control testing in relation to testing of internal control.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2020 Grundberg, Ryan Call with D. Keddie (Deloitte), A. $0.00 0.5 $0.00Houghton, S. Bailey, A. Head, B. Gaffney (CBL) to discuss property level budgets at Northpark mall, performed as part of budget control testing. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.4 $0.00impairment indicator control questions. Grundberg, Ryan Continue to prepare impairment $0.00 3.5 $0.00controls - non intent indicators. Grundberg, Ryan Prepare for upcoming call with M. $0.00 1.6 $0.00Cummings (Deloitte), B. Chadwick, M. Stanley, J. Waller, C. Cain, A. Perrystein (CBL) to discuss property level budgets at Mall Del Norte, performed as part of budget control testing. Grundberg, Ryan Call with M. Cummings (Deloitte), B. $0.00 0.6 $0.00Chadwick, M. Stanley, J. Waller, C. Cain, A. Perrystein (CBL) to discuss property level budgets at Mall Del Norte, performed as part of budget control testing in relation to testing of internal control. Grundberg, Ryan Call with K. Jackson, L. Johnson, D. $0.00 0.6 $0.00Hocker, R. Owens, A. Perrystein (CBL) to discuss property level budgets at Old Hickory Mall, performed as part of budget control testing. Grundberg, Ryan Address notes on impairment controls. $0.00 1.5 $0.00 Gu, Meg Review general information technology $0.00 1.5 $0.00controls workpapers. Hays, Aaron Call with K. Russell, G. Biastock (CBL) $0.00 1.0 $0.00to perform a virtual site visit at SouthPark mall as part of testing of internal controls over financial reporting. Hays, Aaron Call with A. Meriwether and S. $0.00 0.3 $0.00Nicholson (Deloitte) to discuss status of testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2020 Hays, Aaron Document site visit at SouthPark mall. $0.00 3.0 $0.00 Hays, Aaron Document internal controls over $0.00 3.0 $0.00committee of sponsoring organizations of the treadway commission (COSO) framework controls implementation. Hays, Aaron Close notes relating to internal controls $0.00 0.7 $0.00over the detailed property/fixed asset rollforward. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether, S. Nicholson (Deloitte) to discuss status of testing of internal controls over financial reporting. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.5 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Keddie, Danny Call with A. Houghton, A. Head and L. $0.00 0.3 $0.00Farren (CBL) to discuss property level budgets at Mayfair Town Center, performed as part of budget control testing. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 0.5 $0.00Houghton, A. Head, S. Bailey, B. Gaffney (CBL) to discuss property level budgets at Northpark mall, performed as part of budget control testing. Keddie, Danny Call with A. Houghton, L. Swagner, R. $0.00 0.5 $0.00Owens, S. Dunham, (CBL) to discuss property level budgets at Meridian Mall, performed as part of budget control testing. Keddie, Danny Email V. Vijayapurkar (Deloitte) $0.00 0.5 $0.00regarding debt testing procedures for year-end joint ventures. Keddie, Danny Review note closure on internal $0.00 0.4 $0.00controls over financial reporting. Keddie, Danny Review documentation of debt testing $0.00 0.6 $0.00for joint ventures as of 9/30/2020.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2020 Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.5 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Korczyk, Stefanie Review internal controls over the $0.00 0.7 $0.00schedule of future principal payments as disclosed in CBL's quarterly and annual 10-Q/10-K filings. Korczyk, Stefanie Review responses notes on internal $0.00 0.9 $0.00controls over financial reporting (fixed asset rollforward, fixed asset subledger). Kumar Venkatesh, Kumar Test revenue for CBL/TC. $0.00 4.0 $0.00enkatesh Kumar Venkatesh, Kumar Test revenue and other adjustments. $0.00 3.0 $0.00enkatesh Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Meriwether, Anna Continue to review operating $0.00 4.0 $0.00effectiveness of investment in unconsolidated affiliate controls. Meriwether, Anna Review operating effectiveness of $0.00 3.0 $0.00property existence and rollforward controls. Meriwether, Anna Review operating effectiveness of $0.00 2.0 $0.00controls over financial reporting. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.3 $0.00(Deloitte) to discuss status of testing of internal controls over financial reporting. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether and A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2020 Nicholson, Sean Call with A. Houghton, S. Bailey and D. $0.00 0.9 $0.00Hocker (CBL) to discuss property level budgets at Cherryvale Mall, performed as part of budget control testing for internal controls. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.3 $0.00(Deloitte) to discuss status of testing of internal controls over financial reporting. Nicholson, Sean Document financial reporting control $0.00 4.0 $0.00for testing of the client's tie out procedures, used for testing of internal controls over financial reporting. Nicholson, Sean Continue to document financial $0.00 1.6 $0.00reporting control for testing of the client's tie out procedures, used for testing of internal controls over financial reporting. Nicholson, Sean Call with S. Bailey, A. Houghton, A. $0.00 0.5 $0.00Head and B. Gaffney (CBL) to discuss property level budgets at South County Mall, performed as part of budget control testing for internal controls. Nicholson, Sean Document liquidity control testing in $0.00 1.5 $0.00relation to testing of internal controls over financial reporting. Nicholson, Sean Call with A. Houghton (CBL) to discuss $0.00 0.3 $0.00property level budgets at Meridian Mall, performed as part of budget control testing for internal controls. Vijayapurkar, Vallabh Close notes on risk assessment $0.00 4.8 $0.00handramouli workpaper of CBL TC, Hamilton, MOSC LP and MOSC OP. Vijayapurkar, Vallabh Review property testing work paper of $0.00 3.2 $0.00handramouli Hamilton, MOSC OP and MOSC LP. /18/2020 Atkins, Barry Plan kickoff meeting for JV’s with the $0.00 0.1 $0.00concurring reviewer.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2020 Bell, Caleb Call with D. Keddie, S. Korczyk $0.00 0.7 $0.00(Deloitte) to discuss status and outcome testing of the Company's general information technology controls through September 30, 2020. Cummings, Molly Review scoping for Mall of South $0.00 0.8 $0.00Carolina LP and Mall of South Carolina OP, note closure on scoping for CBL T-C, LLC (T-C is legal entity name). Cummings, Molly Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss updates for the plan for review of internal controls. Cummings, Molly Review internal controls related to $0.00 1.7 $0.00internal audit, nonconsolidated affiliates, financial reporting income statement, sales indicator control, market indicator control. Cummings, Molly Review debt and interest expense $0.00 0.6 $0.00testing for Hamilton Place. Grundberg, Ryan Prepare impairment controls related to $0.00 4.0 $0.00impairment. Grundberg, Ryan Continue to prepare impairment $0.00 1.0 $0.00controls related to impairment. Hays, Aaron Document site visit at Valley view mall. $0.00 1.8 $0.00 Hays, Aaron Call with K. Cole, D. Modney (CBL) to $0.00 1.6 $0.00perform a virtual site visit at Valley view mall as part of testing of internal controls over financial reporting. Hays, Aaron Call with A. Meriwether and S. Korczyk $0.00 0.3 $0.00(Deloitte) to discuss notes on internal controls over fixed assets. Hays, Aaron Clear notes relating to internal control $0.00 3.0 $0.00testing over property rollforward/fixed assets. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss testing of internal controls over financial reporting. Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2020 Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss testing of internal controls over financial reporting. James, Kuruvilla Review straight line rental revenue $0.00 2.0 $0.00testing workpapers. James, Kuruvilla Call with D. Keddie, K. Venkatesh, A. $0.00 0.5 $0.00Meriwether, S. Nicholson (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Keddie, Danny Clear notes for risk assessment $0.00 0.8 $0.00scoping and debt testing for joint ventures. Keddie, Danny Call with M. Cummings (Deloitte) to $0.00 0.4 $0.00discuss updates for the plan for review of internal controls. Keddie, Danny Call with C. Bell, S. Korczyk (Deloitte) $0.00 0.7 $0.00to discuss status and outcome testing of the Company's general information technology controls through September 30, 2020. Keddie, Danny Call with K. James, K. Venkatesh, A. $0.00 0.5 $0.00Meriwether, S. Nicholson (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Keddie, Danny Review note closure on internal $0.00 0.3 $0.00controls over financial reporting for financial statement reporting controls. Keddie, Danny Review documentation on impairment $0.00 0.6 $0.00indicators for developments and asset groupings. Korczyk, Stefanie Call with C. Bell and D. Keddie $0.00 0.7 $0.00(Deloitte) to discuss status and outcome testing of the Company's general information technology controls through September 30, 2020. Korczyk, Stefanie Call with A. Meriwether and A. Hays $0.00 0.3 $0.00(Deloitte) to discuss notes on internal controls over fixed assets.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2020 Korczyk, Stefanie Email M. Cummings (Deloitte) $0.00 0.2 $0.00regarding testing of design and implementation of internal controls over financial reporting. Kumar Venkatesh, Kumar Test revenue including Covid $0.00 3.0 $0.00enkatesh abatement and substitute rent recalculation. Kumar Venkatesh, Kumar Continue to test revenue and other $0.00 3.0 $0.00enkatesh adjustments. Kumar Venkatesh, Kumar Call with K. James, D. Keddie, A. $0.00 0.5 $0.00enkatesh Meriwether, S. Nicholson (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Kumar Venkatesh, Kumar Test revenue MOSC LP. $0.00 4.0 $0.00enkatesh Meriwether, Anna Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00testing of internal controls over financial reporting. Meriwether, Anna Call A. Hays, S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss notes on internal controls over fixed assets. Meriwether, Anna Call with K. James, D. Keddie, K. $0.00 0.5 $0.00Venkatesh, S. Nicholson (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits. Meriwether, Anna Review operating effectiveness of $0.00 3.0 $0.00financial reporting controls related to equity. Meriwether, Anna Review design and operating $0.00 2.0 $0.00effectiveness of revenue controls (lease log review). Meriwether, Anna Prepare design and implementation of $0.00 3.0 $0.00accounts receivable controls over tenant collectability. Nicholson, Sean Update documentation of revenue $0.00 1.5 $0.00controls based on support received. Nicholson, Sean Perform documentation of financial $0.00 4.0 $0.00reporting controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2020 Nicholson, Sean Generate consolidated list of $0.00 0.9 $0.00outstanding items from the client. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00testing of internal controls over financial reporting. Nicholson, Sean Meeting with A. Cobb (CBL) regarding $0.00 0.5 $0.00procedures for financial reporting controls. Nicholson, Sean Call with A. Houghton, C. Alcones $0.00 0.5 $0.00(CBL) to discuss process for the fair value of debt preparation. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00testing of internal controls over financial reporting. Vijayapurkar, Vallabh Review Hamilton fixed asset testing $0.00 3.0 $0.00handramouli section. Vijayapurkar, Vallabh Review Hamilton debt testing. $0.00 1.5 $0.00handramouli Vijayapurkar, Vallabh Review debt interest testing 4 JVs - $0.00 2.0 $0.00handramouli MOSC LP,MOSC OP,CBL-TC and Hamilton Place. Vijayapurkar, Vallabh Close notes on process flow work $0.00 2.5 $0.00handramouli papers. /19/2020 Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss impairment control status including control over the other than temporary impairment analysis. Grundberg, Ryan Call with A. Houghton, F. Delaney and $0.00 0.5 $0.00J. Smajda (CBL) to discuss property level budgets at Westmoreland Mall, performed as part of budget control testing. Grundberg, Ryan Continue to prepare impairment $0.00 0.8 $0.00controls related to fixed asset impairment undiscounted cash flows. Grundberg, Ryan Continue to prepare impairment $0.00 1.8 $0.00controls - non intent indicators.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2020 Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 1.0 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Grundberg, Ryan Document budget control operating $0.00 1.9 $0.00effectiveness based on reforecast meetings. Grundberg, Ryan Continue to prepare impairment $0.00 4.0 $0.00controls related to fixed asset impairment undiscounted cash flows. Hays, Aaron Clear notes relating to internal controls $0.00 2.0 $0.00over unconsolidated affiliates' distributions/contributions. Hays, Aaron Document procedures for testing of $0.00 1.0 $0.00internal controls over fixed assets. Hays, Aaron Document mall site visits' procedures. $0.00 0.5 $0.00 Hays, Aaron Document internal controls over $0.00 2.0 $0.00investments in unconsolidated affiliates' distributions/contributions. Hays, Aaron Document controls over journal entry $0.00 1.0 $0.00approval. Hays, Aaron Call with A. Meriwether and S. $0.00 0.2 $0.00Nicholson (Deloitte) to discuss testing of internal controls over financial reporting. Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss status of testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to internal controls $0.00 1.3 $0.00over equity processes. Keddie, Danny Call with S. Korczyk, R. Grundberg, A. $0.00 1.0 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2020 Keddie, Danny Review note closure for risk $0.00 0.3 $0.00assessment documentation for mall of South Carolina operating partnership. Keddie, Danny Review equity controls over financial $0.00 1.2 $0.00reporting including equity roll forward, earnings per share. Keddie, Danny Call with A. Houghton, F. Delaney, J. $0.00 0.6 $0.00Smadja (CBL) to discuss property level budgets at Stroud Mall, performed as part of budget control testing. Keddie, Danny Update documentation regarding $0.00 0.4 $0.00questions to be asked of control owners regarding impacts of COVID 19. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.3 $0.00discuss impairment control status including control over the other than temporary impairment analysis. Korczyk, Stefanie Clear notes on internal controls over $0.00 0.4 $0.00footnote disclosures and fixed assets. Korczyk, Stefanie Prepare estimate at completion form $0.00 0.6 $0.00for CBL 2020 engagement economics. Korczyk, Stefanie Call with D. Keddie, R. Grundberg, A. $0.00 1.0 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Korczyk, Stefanie Call with A. Houghton, F. Delaney, J. $0.00 0.6 $0.00Smajda (CBL) to discuss property level budget at York Galleria, performed as part of budget control testing in relation to testing of internal controls over financial reporting. Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $0.00 0.2 $0.00internal controls over fixed assets. Korczyk, Stefanie Review internal controls over accounts $0.00 0.6 $0.00receivable (specifically the reconciliation of accounts receivable subledger to general ledger).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2020 Kumar Venkatesh, Kumar Continue to test revenue including $0.00 3.5 $0.00enkatesh Covid abatement and substitute rent recalculation. Kumar Venkatesh, Kumar Test revenue and other adjustments in $0.00 1.1 $0.00enkatesh tickmarks tab. Kumar Venkatesh, Kumar Pull data for revenue testing of $0.00 0.5 $0.00enkatesh Hamilton joint venture. Kumar Venkatesh, Kumar Test revenue for MOSC LP . $0.00 3.9 $0.00enkatesh Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.2 $0.00(Deloitte) to discuss daily goals and questions of testing of internal controls over financial reporting. Meriwether, Anna Review operating effectiveness of $0.00 4.0 $0.00controls over financial reporting and the 10-Q -quarter report- tie out. Meriwether, Anna Close notes over design and operating $0.00 2.0 $0.00effectiveness of revenue controls. Meriwether, Anna Call with S. Nicholson (Deloitte) to $0.00 0.4 $0.00discuss status of internal control testing. Meriwether, Anna Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Nicholson, Sean Continue to perform documentation of $0.00 4.0 $0.00financial reporting controls. Nicholson, Sean Call with F. Delaney, A. Perrystein, J. $0.00 0.8 $0.00Smajda and E. Griffith (CBL) to discuss property level budgets at Monroeville mall, performed as part of budget control testing for internal controls. Nicholson, Sean Call with A. Meriwether (Deloitte) to $0.00 0.4 $0.00discuss status of internal control testing. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.2 $0.00(Deloitte) to discuss daily goals and questions of testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2020 Nicholson, Sean Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss status of testing of internal controls over financial reporting. Nicholson, Sean Update documentation of journal entry $0.00 3.6 $0.00controls based on support received. Nicholson, Sean Continue to update documentation of $0.00 1.7 $0.00revenue controls based on support received. Zotti, Bill Review information technology control $0.00 3.4 $0.00workpapers. /20/2020 Bell, Caleb Prepare workpapers for the FY20 $0.00 1.1 $0.00audit. Grundberg, Ryan Call with S. Nicholson (Deloitte), T. $0.00 0.8 $0.00Greene (CBL) to discuss process for internal revenue process level controls. Grundberg, Ryan Continue to prepare impairment $0.00 3.0 $0.00controls related to fixed asset impairment undiscounted cash flows. Hays, Aaron Clear notes over documentation of $0.00 0.3 $0.00controls over journal entry testing. Hays, Aaron Document internal controls over fixed $0.00 1.5 $0.00assets. Hays, Aaron Call with A. Meriwether and S. $0.00 0.5 $0.00Nicholson (Deloitte) to discuss testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to internal controls $0.00 3.0 $0.00over investments in unconsolidated affiliates' contributions/distributions. Hays, Aaron Clear notes relating to equity related $0.00 3.5 $0.00controls. James, Kuruvilla Review combined audit planning and $0.00 1.0 $0.00summary memo. Keddie, Danny Review internal control documentation $0.00 0.8 $0.00for contributions and distributions.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /20/2020 Kumar Venkatesh, Kumar Continue to test revenue and other $0.00 2.9 $0.00enkatesh adjustments. Kumar Venkatesh, Kumar Test revenue for CBL/T-C, LLC joint $0.00 4.0 $0.00enkatesh venture. Meriwether, Anna Close notes for controls over testing of $0.00 4.0 $0.00design and operating effectiveness of journal entries. Meriwether, Anna Continue to prepare design and $0.00 4.0 $0.00implementation of accounts receivable controls over tenant collectability. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Nicholson, Sean Call with R. Grundberg (Deloitte), T. $0.00 0.8 $0.00Greene (CBL) to discuss process for internal revenue process level controls. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Nicholson, Sean Continue to update documentation of $0.00 1.6 $0.00journal entry controls based on support received. Nicholson, Sean Update outstanding items list for CBL. $0.00 0.6 $0.00Follow-up on requests outstanding related to internal controls over financial reporting. Nicholson, Sean Prepare for call with T. Greene (CBL) $0.00 0.3 $0.00to discuss process for internal revenue process level controls. Nicholson, Sean Continue to update documentation of $0.00 1.2 $0.00revenue controls based on support received. Nicholson, Sean Perform documentation of financial $0.00 2.1 $0.00reporting controls. Nicholson, Sean Follow-up of joint venture requests for $0.00 0.6 $0.00revenue interim testing. /21/2020 Grundberg, Ryan Address notes on impairment controls. $0.00 4.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /21/2020 Kumar Venkatesh, Kumar Continue to test revenue for CBL/T-C, $0.00 4.1 $0.00enkatesh LLC joint venture. Kumar Venkatesh, Kumar Test revenue and other adjustments in $0.00 3.9 $0.00enkatesh tickmarks tab. /22/2020 Grundberg, Ryan Prepare impairment controls - non $0.00 4.0 $0.00intent indicators. Grundberg, Ryan Prepare impairment controls related to $0.00 4.0 $0.00fixed asset impairment- fair value analyses Grundberg, Ryan Continue to prepare impairment $0.00 2.5 $0.00controls related to fixed asset impairment- fair value analyses /23/2020 Grundberg, Ryan Prepare impairment controls - fair $0.00 4.0 $0.00value calculation. Grundberg, Ryan Continue to prepare impairment $0.00 0.6 $0.00controls - fair value calculation. Grundberg, Ryan Address notes in impairment controls. $0.00 3.8 $0.00 Hays, Aaron Clear notes relating to investment in $0.00 2.0 $0.00unconsolidated affiliates' contributions/distributions. James, Kuruvilla Review of combined audit planning $0.00 1.5 $0.00and summary memo. Keddie, Danny Review impairment recoverability $0.00 1.5 $0.00controls. Korczyk, Stefanie Review internal controls over the $0.00 1.1 $0.00quarterly analysis of projected liquidity. Korczyk, Stefanie Review internal control over the $0.00 0.4 $0.00calculation and disclosure of the fair value of debt. Korczyk, Stefanie Review responses to the $0.00 0.3 $0.00 questions/comments on internal controls over the quarterly analysis of projected liquidity. Kumar Venkatesh, Kumar Continue to test revenue for CBL/T-C, $0.00 3.8 $0.00enkatesh LLC joint venture.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /23/2020 Kumar Venkatesh, Kumar Test other adjustments. $0.00 3.7 $0.00enkatesh Meriwether, Anna Email V. Vijayapurkar (Deloitte) $0.00 1.2 $0.00regarding status of joint venture audits and revenue testing questions. Meriwether, Anna Prepare record of issuance for 10-Q $0.00 3.1 $0.00filing. Meriwether, Anna Clear notes for financial reporting $0.00 2.9 $0.00controls related to equity. Nicholson, Sean Address notes on documentation of $0.00 3.7 $0.00financial reporting controls. Nicholson, Sean Address notes on documentation of $0.00 3.4 $0.00debt controls. Vijayapurkar, Vallabh Review debt testing section - interim - $0.00 4.0 $0.00handramouli MOSC LP, MOSC OP and CBL-TC. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) $0.00 0.5 $0.00handramouli regarding the day's plan. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) $0.00 0.5 $0.00handramouli regarding closing notes for process flow workpaper. Vijayapurkar, Vallabh Close notes on process flow work $0.00 2.5 $0.00handramouli books. /24/2020 Grundberg, Ryan Address impairment control notes. $0.00 4.0 $0.00 Hays, Aaron Document internal controls over journal $0.00 3.5 $0.00entry approval. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.7 $0.00discuss status of internal control testing and discuss process and status of journal entry control testing in relation to testing of internal controls over financial reporting. James, Kuruvilla Review revenue risk assessment $0.00 1.0 $0.00memo. Korczyk, Stefanie Email J. Staat and T. Stiffler (Deloitte) $0.00 0.2 $0.00on engagement quality review process for remaining items in 2020 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /24/2020 Korczyk, Stefanie Review responses to the $0.00 0.2 $0.00 questions/comments on internal controls over the disclosure of fair value of debt. Kumar Venkatesh, Kumar Continue to test other adjustments. $0.00 2.2 $0.00enkatesh Kumar Venkatesh, Kumar Continue to test revenue for CBL/TC. $0.00 3.8 $0.00enkatesh Meriwether, Anna Review design and operating $0.00 3.1 $0.00effectiveness of investment in unconsolidated affiliate controls. Meriwether, Anna Review design and operating $0.00 2.0 $0.00effectiveness of lease log review control. Meriwether, Anna Review design and implementation $0.00 2.9 $0.00documentation for journal entry controls. Nicholson, Sean Continue to address notes on $0.00 2.3 $0.00documentation of financial reporting controls. Nicholson, Sean Document generally accepted $0.00 2.5 $0.00accounting principles checklist control over financial reporting. Nicholson, Sean Continue to document revenue control $0.00 2.4 $0.00for lease log review. /25/2020 Hays, Aaron Continue to document internal controls $0.00 3.3 $0.00over journal entry approval. James, Kuruvilla Continue to review information $0.00 1.0 $0.00technology (IT) specialist discussion workpapers. Kumar Venkatesh, Kumar Test revenue for MOSC LP. $0.00 3.8 $0.00enkatesh Kumar Venkatesh, Kumar Continue to test other adjustments. $0.00 3.7 $0.00enkatesh

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2020 Meriwether, Anna Review design and operating $0.00 3.0 $0.00effectiveness of financial reporting controls related to the tie-out and generally accepted accounting principles checklist. Meriwether, Anna Prepare design and operating $0.00 3.0 $0.00effectiveness of accounts receivable collectability and cash application. Nicholson, Sean Address notes on documentation of $0.00 3.8 $0.00debt controls. Nicholson, Sean Document revenue control for lease $0.00 1.2 $0.00log review. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00status of internal control testing and discuss process and status of journal entry control testing in relation to testing of internal controls over financial reporting. /26/2020 James, Kuruvilla Review services tracker form for $0.00 0.5 $0.00FY2020 joint venture audits. Kumar Venkatesh, Kumar Test revenue of Mosc LP. $0.00 2.5 $0.00enkatesh Kumar Venkatesh, Kumar Test revenue of MOSC OP. $0.00 2.1 $0.00enkatesh Kumar Venkatesh, Kumar Continue to test other adjustments. $0.00 3.7 $0.00enkatesh /28/2020 Kumar Venkatesh, Kumar Continue to test revenue MOSC OP. $0.00 3.8 $0.00enkatesh /30/2020 Cummings, Molly Review CBL impairment controls $0.00 1.0 $0.00development indicators and undiscounted cash flows. Grundberg, Ryan Update control and interim trackers for $0.00 0.5 $0.00impairment items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /30/2020 Grundberg, Ryan Call with A. Meriwether, S. Korczyk, D. $0.00 1.0 $0.00Keddie, S. Nicholson and A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Grundberg, Ryan Call with A. Houghton (CBL) with $0.00 0.3 $0.00development indicator control questions. Grundberg, Ryan Continue to prepare impairment $0.00 1.5 $0.00controls - non intent indicators. Grundberg, Ryan Prepare 3-week plan for impairment $0.00 0.8 $0.00work related to controls and impairment fair value calculations. Grundberg, Ryan Email S. Korczyk (Deloitte) regarding $0.00 0.2 $0.00FY2020 engagement quality control reviewer items. Grundberg, Ryan Prepare impairment narrative using $0.00 2.0 $0.00updates from client in current year. Gu, Meg Clear general information technology $0.00 0.5 $0.00control notes in the first batch of workpapers. Hays, Aaron Call with B. Lockert (CBL) to perform $0.00 1.0 $0.00virtual site visit as part of rent roll testing procedures of Hamilton Place mall. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss testing of internal controls over financial reporting. Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Hays, Aaron Call with D. Keddie, A. Meriwether $0.00 0.6 $0.00(Deloitte) to discuss equity and earnings per share internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /30/2020 Hays, Aaron Clear notes related to internal controls $0.00 4.2 $0.00over earnings per share. Hays, Aaron Document internal controls over journal $0.00 1.5 $0.00entry approval. Hays, Aaron Document Hamilton Place mall virtual $0.00 0.5 $0.00site visit procedures. James, Kuruvilla Review information technology (IT) $0.00 1.0 $0.00specialist discussion workpapers. Keddie, Danny Review documentation of impairment $0.00 0.5 $0.00indicators due to net operating income declines for internal controls. Keddie, Danny Call with S. Korczyk, R. Grundberg, A. $0.00 1.0 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Keddie, Danny Review documentation of internal $0.00 1.2 $0.00controls over the tie out of financial statements and disclosures. Keddie, Danny Review documentation of internal $0.00 0.3 $0.00controls over impairment journal entries. Keddie, Danny Review documentation for review of $0.00 1.1 $0.00appraisal and fair value calculation for internal controls over financial reporting. Keddie, Danny Call with A. Meriwether, A. Hayes $0.00 0.6 $0.00(Deloitte) to discuss equity and earnings per share internal controls over financial reporting. Korczyk, Stefanie Email M. Cummings and D. Keddie $0.00 0.1 $0.00(Deloitte) to discuss status of priority engagement workpapers and upcoming internal milestones. Korczyk, Stefanie Call with S. Nicholson, K. Venkatesh $0.00 0.4 $0.00(Deloitte) to discuss status of interim substantive procedures for joint venture audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /30/2020 Korczyk, Stefanie Call with D. Keddie, R. Grundberg, A. $0.00 1.0 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Korczyk, Stefanie Rollforward of excel template for $0.00 2.1 $0.00tracking population of engagement workpapers requiring engagement quality control review. Korczyk, Stefanie Email D. Keddie (Deloitte) regarding $0.00 0.2 $0.00bankruptcy updates and plan for remainder of interim testing. Korczyk, Stefanie Submit request for consultation with $0.00 0.2 $0.00national office attest risk management group regarding the CBL's trading activity. Kumar Venkatesh, Kumar Continue to test revenue and other $0.00 3.0 $0.00enkatesh adjustments. Kumar Venkatesh, Kumar Test revenue MOSC LP . $0.00 4.0 $0.00enkatesh Kumar Venkatesh, Kumar Call with S. Nicholson, S. Korczyk $0.00 0.4 $0.00enkatesh (Deloitte) to discuss status of interim substantive procedures for joint venture audits. Meriwether, Anna Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Meriwether, Anna Close notes on accounts receivable $0.00 3.0 $0.00aging controls. Meriwether, Anna Review operating effectiveness $0.00 4.0 $0.00documentation for journal entry controls. Meriwether, Anna Call with D. Keddie, A. Hayes (Deloitte) $0.00 0.6 $0.00to discuss equity and earnings per share internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /30/2020 Nicholson, Sean Document control for debt to gain $0.00 3.9 $0.00coverage over the operating effectiveness of debt controls. Nicholson, Sean Document control for financial $0.00 0.2 $0.00reporting to gain coverage over the operating effectiveness of financial reporting controls. Nicholson, Sean Document control for revenue to gain $0.00 3.2 $0.00coverage over the operating effectiveness of revenue controls. Nicholson, Sean Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Nicholson, Sean Call with S. Korczyk, K. Venkatesh $0.00 0.4 $0.00(Deloitte) to discuss status of interim substantive procedures for joint venture audits. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00testing of internal controls over financial reporting. Nicholson, Sean Plan project for the upcoming week for $0.00 0.7 $0.00team members. Staat, Jeff Review Q3-20 10Q/impairments. $0.00 0.5 $0.00 Vijayapurkar, Vallabh Review revenue testing MOSC LP and $0.00 5.0 $0.00handramouli MOSC OP. Vijayapurkar, Vallabh Prepare open item to be shared with $0.00 1.0 $0.00handramouli CBL. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) $0.00 0.5 $0.00handramouli regarding the status of joint venture audits and plan for 11/30/2020. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) $0.00 0.5 $0.00handramouli regarding revenue testing open item list. Vijayapurkar, Vallabh Close notes on combined audit $0.00 1.5 $0.00handramouli planning/summary memorandum for FY2020 joint venture audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /30/2020 Zotti, Bill Review information technology control $0.00 3.4 $0.00workpapers. /01/2020 Cummings, Molly Review CBL controls - fair value debt. $0.00 0.4 $0.00 Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss CBL engagement staffing and other engagement status items. Cummings, Molly Review interest expense testing of Mall $0.00 0.4 $0.00of South Carolina LP and Mall of South Carolina OP and CBL T-C, LLC (T-C is legal entity name). Cummings, Molly Review interest expense testing of $0.00 0.1 $0.00Hamilton Place. Grundberg, Ryan Continue to address notes in $0.00 3.0 $0.00impairment controls. Grundberg, Ryan Compile impairment narrative and $0.00 1.5 $0.00control questions for A. Cobb, A. Houghton (CBL). Grundberg, Ryan Address notes in impairment controls. $0.00 4.0 $0.00 Hays, Aaron Clear notes relating to internal controls $0.00 2.0 $0.00over earnings per share calculation. Hays, Aaron Clear notes of internal controls related $0.00 0.5 $0.00to review of fixed asset rollforward schedule. Hays, Aaron Call with S. Nicholson, A. Meriwether $0.00 0.3 $0.00(partial) (Deloitte) to discuss testing of internal controls over financial reporting. Hays, Aaron Document site visit procedures. $0.00 1.4 $0.00 Hays, Aaron Continue to document internal controls $0.00 4.0 $0.00over journal entry approval. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss journal entry approval and earnings per share internal controls over financial reporting. James, Kuruvilla Close notes on fixed assets rollforward $0.00 1.0 $0.00workpapers.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2020 Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss CBL engagement staffing and miscellaneous questions on engagement status. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00journal entry approval and earnings per share internal controls over financial reporting. Keddie, Danny Research requirements for re- $0.00 0.3 $0.00measurement of incremental borrowing rate under leases guidance. Korczyk, Stefanie Review CBL's internal controls over $0.00 2.2 $0.00the posting of journal entries. Korczyk, Stefanie Clear notes on internal controls over $0.00 2.5 $0.00going concern, fixed assets, debt, revenues. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $0.00 0.5 $0.00discuss CBL engagement staffing and other engagement status items. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss CBL engagement staffing and miscellaneous questions on engagement status. Kumar Venkatesh, Kumar Continue to test revenue and other $0.00 2.5 $0.00enkatesh adjustments. Kumar Venkatesh, Kumar Test revenue MOSC LP. $0.00 4.0 $0.00enkatesh Meriwether, Anna Document design and implementation $0.00 3.0 $0.00for accounts receivable problem tenant controls. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.1 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Meriwether, Anna Review operating effectiveness $0.00 3.0 $0.00documentation for financial reporting equity controls. Meriwether, Anna Prepare accounts receivable process $0.00 2.0 $0.00flow and narrative.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2020 Nicholson, Sean Send out requests for lease $0.00 0.3 $0.00agreements and payment support for revenue testing Nicholson, Sean Prepare documentation of disclosure $0.00 4.0 $0.00and financial reporting controls for review. Nicholson, Sean Continue to prepare documentation of $0.00 1.2 $0.00disclosure and financial reporting controls for review. Nicholson, Sean Continue to prepare documentation of $0.00 4.0 $0.00disclosure and financial reporting controls for review. Nicholson, Sean Call with A. Hays and A. Meriwether $0.00 0.3 $0.00(partial) (Deloitte) to discuss testing of internal controls over financial reporting. Nicholson, Sean Meeting with J. Cope (CBL) to discuss $0.00 0.2 $0.00process for revenue controls and answer questions on control documentation. Staat, Jeff Review Q3-20 10Q/impairments. $0.00 2.1 $0.00 Vijayapurkar, Vallabh Review Hamilton and TC revenue $0.00 5.0 $0.00handramouli testing workpaper. Vijayapurkar, Vallabh Prepare open item to be shared with $0.00 0.5 $0.00handramouli CBL. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) with the $0.00 0.5 $0.00handramouli plan for audit workpapers to be completed during the work day. Vijayapurkar, Vallabh Close notes on debt testing section. $0.00 2.0 $0.00handramouli /02/2020 Bell, Caleb Address notes for interim Passwords $0.00 3.6 $0.00and UltiPro risk associated with information technology (IT) workpapers. Bell, Caleb Prepare evidence requests for year- $0.00 3.4 $0.00end general information technology control testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2020 Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.4 $0.00discuss year-end risk assessment updates related to the going concern assumption. Grundberg, Ryan Continue to address notes in $0.00 4.0 $0.00impairment controls. Grundberg, Ryan Review prior period archived audit files $0.00 0.3 $0.00for journal entry topside entry control. Grundberg, Ryan Continue to address notes in $0.00 1.8 $0.00impairment controls. Grundberg, Ryan Email S. Nicholson (Deloitte) regarding $0.00 0.2 $0.00documentation of the tie out control. Hays, Aaron Call with D. Keddie, A. Meriwether, S. $0.00 0.4 $0.00Nicholson (Deloitte), C. Alcones, R. Carlton (CBL) to discuss status/outstanding items for testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to internal controls $0.00 0.3 $0.00over fixed asset rollforward review procedures. Hays, Aaron Clear notes related to equity and $0.00 1.0 $0.00earnings per share internal control documentation. Hays, Aaron Document testing $0.00 2.0 $0.00 existence/completeness of rent rolls via virtual site visit procedures. Hays, Aaron Document internal controls over fixed $0.00 2.6 $0.00asset verifications. Hays, Aaron Document internal controls over $0.00 0.6 $0.00investments in unconsolidated affiliates' contributions. Hays, Aaron Update documentation of internal $0.00 2.5 $0.00controls over journal entry approval. James, Kuruvilla Review OpEx testing workpapers. $0.00 1.0 $0.00 James, Kuruvilla Call with S. Nicholson, A. Meriwether, $0.00 0.6 $0.00D. Keddie, K. Venkatesh (Deloitte) to discuss status of interim substantive procedures for joint venture audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2020 Keddie, Danny Call with S. Nicholson, A. Meriwether, $0.00 0.6 $0.00K. Venkatesh, J. Kuruvilla (Deloitte) to discuss status of interim substantive procedures for joint venture audits. Keddie, Danny Review earnings per share internal $0.00 0.9 $0.00controls documentation. Keddie, Danny Review base rental revenue testing. $0.00 0.3 $0.00 Keddie, Danny Review available for sale internal $0.00 0.4 $0.00controls documentation. Keddie, Danny Call with A. Meriwether, S. Nicholson, $0.00 0.4 $0.00A. Hays (Deloitte), C. Alcones, R. Carlton (CBL) to discuss status/outstanding items for testing of internal controls over financial reporting. Korczyk, Stefanie Review CBL's internal controls over $0.00 1.1 $0.00assessment of collectability of tenant receivables. Korczyk, Stefanie Clear notes on internal controls over $0.00 0.5 $0.00journal entries. Korczyk, Stefanie Prepare memo documenting the $0.00 1.2 $0.00engagement team's year-end risk assessment updates related to the going concern assumption. Korczyk, Stefanie Call with C. Hayes and D. Dreyovich $0.00 0.4 $0.00(Deloitte) to discuss bi-weekly engagement economics. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $0.00 0.4 $0.00discuss year-end risk assessment updates related to the going concern assumption. Kumar Venkatesh, Kumar Prepare revenue testing working paper $0.00 2.0 $0.00enkatesh for Hamilton Place joint venture. Kumar Venkatesh, Kumar Continue to test revenue and other $0.00 3.4 $0.00enkatesh adjustments. Kumar Venkatesh, Kumar Call with S. Nicholson, A. Meriwether, $0.00 0.6 $0.00enkatesh D. Keddie, J. Kuruvilla (Deloitte) to discuss status of interim substantive procedures for joint venture audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2020 Kumar Venkatesh, Kumar Test revenue CBL/TC. $0.00 4.0 $0.00enkatesh Meriwether, Anna Document design and implementation $0.00 3.0 $0.00for accounts receivable cash application controls. Meriwether, Anna Call with S. Nicholson, D. Keddie, K. $0.00 0.6 $0.00Venkatesh, J. Kuruvilla (Deloitte) to discuss status of interim substantive procedures for joint venture audits. Meriwether, Anna Review operating effectiveness $0.00 3.0 $0.00documentation for cash flow and investment in unconsolidated affiliate (IUA) cash flow controls. Meriwether, Anna Call with D. Keddie, S. Nicholson, A. $0.00 0.4 $0.00Hays (Deloitte), C. Alcones, R. Carlton (CBL) to discuss status/outstanding items for testing of internal controls over financial reporting. Nicholson, Sean Address notes on documentation of $0.00 1.8 $0.00disclosure risk assessment work. Nicholson, Sean Address notes on documentation of $0.00 1.3 $0.00marketable securities controls work. Nicholson, Sean Address notes in documentation of $0.00 4.2 $0.00journal entry controls. Nicholson, Sean Call with D. Keddie, A. Meriwether and $0.00 0.4 $0.00A. Hays (Deloitte), C. Alcones, R. Carlton (CBL) to discuss status/outstanding items for testing of internal controls over financial reporting. Nicholson, Sean Call with A. Meriwether, D. Keddie, K. $0.00 0.6 $0.00Venkatesh and J. Kuruvilla (Deloitte) to discuss status of interim substantive procedures for joint venture audits. Nicholson, Sean Continue to prepare documentation of $0.00 3.7 $0.00disclosure and financial reporting controls for review. /03/2020 Bell, Caleb Address notes for interim workpapers. $0.00 3.3 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2020 Cummings, Molly Review CBL controls workpapers - 4 $0.00 2.0 $0.00journal entry controls and controls over investments of unconsolidated affiliates. Cummings, Molly Review required consultation checklist. $0.00 0.3 $0.00 Cummings, Molly Review public company accounting $0.00 0.2 $0.00oversight board efficacy workbooks. Cummings, Molly Review disclosure risk assessment. $0.00 0.5 $0.00 Grundberg, Ryan Continue to address notes in $0.00 4.0 $0.00impairment controls. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss open items related to the developments indicator impairment control and status of remaining impairment controls. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.7 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to documentation $0.00 2.2 $0.00of internal controls over review of earnings per share. Hays, Aaron Document internal controls over review $0.00 1.6 $0.00of journal entries. Hays, Aaron Document internal controls over review $0.00 2.0 $0.00of investment in unconsolidated affiliates' cash flow analysis. Hays, Aaron Continue to document internal controls $0.00 0.4 $0.00over journal entry approval. Hays, Aaron Call with A. Meriwether and S. $0.00 0.5 $0.00Nicholson (Deloitte) to discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2020 Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 0.7 $0.00Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Hays, Aaron Call with S. Nicholson (Deloitte), A. $0.00 0.4 $0.00Houghton (CBL) to discuss outstanding items for testing of internal controls over financial reporting of journal entries. Keddie, Danny Call with S. Korczyk, R. Grundberg, A. $0.00 0.7 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss open items related to the developments indicator impairment control and status of remaining impairment controls. Keddie, Danny Review note closure on disclosure risk $0.00 0.6 $0.00assessment, available for sale securities internal controls, financial statement tie out. Keddie, Danny Review audit quality milestone $0.00 0.9 $0.00documentation. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss questions related to the design and implementation of accounts receivable controls over collectability. Korczyk, Stefanie Document the engagement team's $0.00 1.1 $0.00consideration of required consultations under the auditing and independence standards.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2020 Korczyk, Stefanie Call with D. Keddie, R. Grundberg, A. $0.00 0.7 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Kumar Venkatesh, Kumar Prepare revenue testing workpaper for $0.00 4.0 $0.00enkatesh Hamilton place joint venture including modifications to tickmarks tab. Kumar Venkatesh, Kumar Continue to prepare revenue testing $0.00 4.0 $0.00enkatesh workpaper for Hamilton place joint venture including modifications to tickmarks tab. Kumar Venkatesh, Kumar Test revenue CBL/TC other $0.00 1.2 $0.00enkatesh adjustments in tickmark tab. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss questions related the design and implementation of accounts receivable controls over collectability. Meriwether, Anna Call with S. Korczyk, D. Keddie, R. $0.00 0.7 $0.00Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Meriwether, Anna Prepare design and operating $0.00 3.0 $0.00effectiveness of accounts controls over collectability. Nicholson, Sean Address notes on documentation of $0.00 2.8 $0.00going concern controls work. Nicholson, Sean Continue to address notes on $0.00 1.4 $0.00documentation of disclosure risk assessment work. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2020 Nicholson, Sean Control documentation for budgeting to $0.00 1.3 $0.00gain coverage over the operating effectiveness of budgeting controls. Nicholson, Sean Control documentation for revenue to $0.00 1.5 $0.00gain coverage over the operating effectiveness of revenue controls. Nicholson, Sean Call with S. Korczyk, D. Keddie, R. $0.00 0.7 $0.00Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss status of outstanding items and testing of internal controls over financial reporting. Nicholson, Sean Call with A. Hays (Deloitte), A. $0.00 0.4 $0.00Houghton (CBL) to discuss outstanding items for testing of internal controls over financial reporting of journal entries. Reddy, Nimmala Srikanth Perform journal entry testing. $0.00 4.0 $0.00/04/2020 Cummings, Molly Email W. Herman, B. Williams, L. $0.00 0.5 $0.00Snodgrass, E. Bozeman, J. Brock (Deloitte) regarding periodic client continuation discussions. Grundberg, Ryan Continue to address notes in $0.00 3.2 $0.00impairment controls. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.8 $0.00discuss testing procedures over current year impairment fair value appraisal calculations on Burnsville, Monroeville, Asheville. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.0 $0.00questions arising about administrative items relating to the year-end audit. Grundberg, Ryan Prepare impairment fair value $0.00 2.7 $0.00appraisal documentation Hays, Aaron Clear notes relating to documentation $0.00 1.2 $0.00of internal controls of review over investment in unconsolidated affiliates' cash flows.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2020 Hays, Aaron Continue to document testing $0.00 1.3 $0.00 existence/completeness of rent rolls via virtual site visit procedures. Hays, Aaron Document internal controls over cash $0.00 3.1 $0.00flow analysis. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.0 $0.00discuss questions arising about administrative items relating to the year-end audit. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.8 $0.00discuss testing procedures over current year impairment fair value appraisal calculations on Burnsville, Monroeville, Asheville. Keddie, Danny Email V. Vijayapurkar (Deloitte) $0.00 0.4 $0.00regarding process flow comments and risk assessment questions. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss going concern control documentation. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 1.0 $0.00discuss year end plans for auditing in remote working environment and status of internal controls documentation and interim substantive testing. Keddie, Danny Review real estate assets property $0.00 0.6 $0.00testing documentation. Keddie, Danny Review internal controls $0.00 0.4 $0.00 documentation for investment in unconsolidated affiliates cash flow analysis. Korczyk, Stefanie Continue to review the CBL's internal $0.00 0.9 $0.00controls over assessment of collectability of tenant receivables. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 1.0 $0.00discuss year end plans for auditing in remote working environment and status of internal controls documentation and interim substantive

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2020 Kumar Venkatesh, Kumar Test revenue including Covid $0.00 4.0 $0.00enkatesh abatement. Kumar Venkatesh, Kumar Continue to test revenue CBL/TC. $0.00 4.0 $0.00enkatesh Kumar Venkatesh, Kumar Continue to test revenue and other $0.00 2.5 $0.00enkatesh adjustments. Meriwether, Anna Close notes for accounts receivables $0.00 3.0 $0.00review of collectability. Meriwether, Anna Review operating effectiveness $0.00 3.0 $0.00documentation for financial reporting going concern disclosure controls. Meriwether, Anna Prepare lease modification questions $0.00 3.0 $0.00and answers controls design and operating effectiveness. Nicholson, Sean Address notes in documentation of $0.00 1.8 $0.00journal entry controls. Nicholson, Sean Address notes in narrative $0.00 2.6 $0.00documentation. Nicholson, Sean Prepare going concern control $0.00 3.6 $0.00assessment. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss going concern control documentation. Reddy, Nimmala Srikanth Continue to perform journal entry $0.00 1.0 $0.00testing. Staat, Jeff Continue to review Q3-20 $0.00 1.1 $0.00 10Q/impairments. /05/2020 Grundberg, Ryan Continue to prepare impairment fair $0.00 1.8 $0.00value appraisal documentation /06/2020 Keddie, Danny Review documentation of internal $0.00 0.8 $0.00controls over statement of cash flows.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /07/2020 Cummings, Molly Meeting with S. Korczyk, A. Meriwether $0.00 0.8 $0.00and D. Keddie (Deloitte) to discuss status and plan for internal controls over financial reporting, interim testing, reporting items to be prepared at interim. Cummings, Molly Review internal controls related to 10Q $0.00 2.0 $0.002020 tie out, generally accepted accounting checklist, accounting policy matric, accounting standards codification 842 - operating lease accounting vs. 606 - revenue recognition. Keddie, Danny Meeting with M. Cummings, S. Korczyk $0.00 0.8 $0.00and A. Meriwether (Deloitte) to discuss status and plan for internal controls over financial reporting, interim testing, reporting items to be prepared at interim. Keddie, Danny Review documentation for fixed asset $0.00 0.7 $0.00process. Korczyk, Stefanie Review internal control over $0.00 0.5 $0.00management's review of the going concern disclosures within the quarterly filings on Form 10-Q or 10-K. Korczyk, Stefanie Meeting with M. Cummings, A. $0.00 0.8 $0.00Meriwether, D. Keddie (Deloitte) to discuss status and plan for internal controls over financial reporting, interim testing, reporting items to be prepared at interim. Kumar Venkatesh, Kumar Prepare uncollectable-accounts $0.00 3.5 $0.00enkatesh receivable - Mosc-LP-JV testing tab. Kumar Venkatesh, Kumar Prepare uncollectable-accounts $0.00 3.5 $0.00enkatesh receivable - Mosc-OP-JV. Kumar Venkatesh, Kumar Prepare uncollectable-accounts $0.00 1.0 $0.00enkatesh receivable - tickmarks tab. Meriwether, Anna Close notes on journal entry internal $0.00 4.0 $0.00controls documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /07/2020 Meriwether, Anna Close notes on accounts receivable $0.00 2.0 $0.00collectability internal control documentation. Meriwether, Anna Close notes on audit quality milestone $0.00 2.0 $0.005 tab and internal control efficiency. Meriwether, Anna Meeting with M. Cummings, S. Korczyk $0.00 0.8 $0.00and D. Keddie (Deloitte) to discuss status and plan for internal controls over financial reporting, interim testing, reporting items to be prepared at interim. Meriwether, Anna Meeting with A. Cobb (CBL) to discuss $0.00 1.0 $0.00outstanding items related to internal control. Vijayapurkar, Vallabh Review equity testing workpaper - $0.00 3.0 $0.00handramouli Hamilton and TC. Vijayapurkar, Vallabh Review equity testing workpaper - $0.00 2.0 $0.00handramouli MOSC LP and MOSC OP. Vijayapurkar, Vallabh Prepare open item to be shared with $0.00 0.5 $0.00handramouli CBL. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) with the $0.00 0.5 $0.00handramouli plan for audit workpapers to be completed during the work day. Vijayapurkar, Vallabh Close notes on CBL- TC and $0.00 2.0 $0.00handramouli Hamilton's risk assessment workpaper. /08/2020 Cummings, Molly Call with D. Keddie and S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss engagement economics and status of internal milestones for the annual audit. Cummings, Molly Review going concern internal control $0.00 0.4 $0.00documentation. James, Kuruvilla Review OpEx testing workpapers. $0.00 1.5 $0.00 Keddie, Danny Prepare for discussion with CBL $0.00 0.8 $0.00regarding year end impairment, disclosure considerations. Keddie, Danny Review documentation for Hamilton $0.00 0.5 $0.00place risk assessment.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2020 Keddie, Danny Call with M. Cummings, S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss engagement economics and status of internal milestones for the annual audit. Korczyk, Stefanie Call with M. Cummings and D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss engagement economics and status of internal milestones for the annual audit. Kumar Venkatesh, Kumar Prepare uncollectable-accounts $0.00 3.5 $0.00enkatesh receivable working paper, Hamilton place-joint venture. Kumar Venkatesh, Kumar Perform uncollectable-accounts $0.00 3.6 $0.00enkatesh receivable for CBL/TC-JV and MOSC- LP JV. Meriwether, Anna Close notes on accounts receivable $0.00 3.0 $0.00problem tenant internal control documentation. Meriwether, Anna Close accounts receivable notes and $0.00 4.0 $0.00update control documentation examples related to the accounts receivable and bad debt reconciliation. Stiffler, Tommy Email D. Keddie (Deloitte) regarding $0.00 0.2 $0.00impairment process and review of impairment internal controls over financial reporting. /09/2020 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg (Deloitte), A. Cobb, A. Houghton (CBL) to discuss year-end impairment process and other year- end considerations. Cummings, Molly Call with D. Keddie and S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss changes to control reliance plan across account balances, classes of transactions, footnote disclosures. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie (Deloitte), A. Cobb, A. Houghton (CBL) to discuss year-end impairment process and other year-

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2020 James, Kuruvilla Email V. Vijayapurkar, B. Venkatesh $0.00 0.5 $0.00(Deloitte) regarding primary review of OpEx testing workpapers. Keddie, Danny Gather documentation and guidance $0.00 0.5 $0.00from real estate roadshow to share with CBL accounting personnel and engagement team including valuation trends. Keddie, Danny Call with S. Nicholson, K. Venkatesh $0.00 0.6 $0.00(Deloitte) to discuss status of interim substantive procedures for joint venture audits. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 1.0 $0.00Grundberg (Deloitte), A. Cobb, A. Houghton (CBL) to discuss year-end impairment process and other year- end considerations. Keddie, Danny Call with M. Cummings, S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss changes to control reliance plan across account balances, classes of transactions, footnote disclosures. Korczyk, Stefanie Clear notes on internal controls over $0.00 0.7 $0.00accounts receivable collectability. Korczyk, Stefanie Call with M. Cummings, D. Keddie and $0.00 1.0 $0.00R. Grundberg (Deloitte), A. Cobb, A. Houghton (CBL) to discuss year-end impairment process and other year- end considerations. Korczyk, Stefanie Call with M. Cummings and D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss changes to control reliance plan across account balances, classes of transactions, footnote disclosures. Kumar Venkatesh, Kumar Prepare selections list for each JV $0.00 1.2 $0.00enkatesh (MOSC LP, MOSC OP, CBL/TC and raise the request to the client to provide with lease agreements for the selections made.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2020 Kumar Venkatesh, Kumar Call with S. Nicholson, D. Keddie $0.00 0.6 $0.00enkatesh (Deloitte) to discuss status of interim substantive procedures for joint venture audits. Kumar Venkatesh, Kumar Email S. Nicholson, D. Keddie, V. $0.00 0.5 $0.00enkatesh Vijayapurkar (Deloitte) regarding status of interim substantive procedures for joint venture audits. Kumar Venkatesh, Kumar Calculate sample size to prepare $0.00 0.5 $0.00enkatesh selections for rent rolls testing MOSC OP. Kumar Venkatesh, Kumar Calculate sample size to prepare $0.00 2.3 $0.00enkatesh selections for rent rolls testing for CBL/TC. Kumar Venkatesh, Kumar Calculate sample size to prepare $0.00 1.5 $0.00enkatesh selections for rent rolls testing of MOSC LP. Meriwether, Anna Document accounts receivable cash $0.00 4.0 $0.00application control design and implementation. Meriwether, Anna Create accounts receivable process $0.00 4.0 $0.00flow chart and link risks and controls within process. Nicholson, Sean Call with D. Keddie, K. Venkatesh $0.00 0.6 $0.00(Deloitte) to discuss status of interim substantive procedures for joint venture audits. /10/2020 Bell, Caleb Prepare documentation for year-end $0.00 1.1 $0.00audit walkthroughs. Cummings, Molly Review controls over interest expense $0.00 0.4 $0.00and accrued interest. Cummings, Molly Review CBL controls over accounts $0.00 0.6 $0.00receivable. Cummings, Molly Review CBL controls over debt $0.00 0.5 $0.00rollforward. Cummings, Molly Review controls over line of credit. $0.00 0.2 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2020 Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss required consultation related to the CBL's trading over the counter market. Cummings, Molly Call with D. Keddie, S. Korczyk and J. $0.00 0.4 $0.00Sanghvi (Deloitte) to discuss fair value of debt calculation. Cummings, Molly Review controls of principal payments $0.00 0.3 $0.00of debt. Gu, Meg Clear general information technology $0.00 1.0 $0.00control notes. James, Kuruvilla Review cash testing workpapers. $0.00 1.0 $0.00 Keddie, Danny Call with R. Carlton (CBL) to discuss $0.00 0.2 $0.00straight line rent considerations for lease modifications. Keddie, Danny Call with S. Nicholson (Deloitte), A. $0.00 0.6 $0.00Houghton, J. Khalili and G. Gibson (CBL) to discuss year end budget process and current status of the budgets for 2021. Keddie, Danny Review documentation for 9/30/2020 $0.00 0.5 $0.00debt testing. Keddie, Danny Call with M. Cummings, S. Korczyk $0.00 0.4 $0.00and J. Sanghvi (Deloitte) to discuss fair value of debt calculation. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $0.00 0.3 $0.00discuss required consultation related to the CBL's trading over the counter market. Korczyk, Stefanie Call with M. Cummings, D. Keddie and $0.00 0.4 $0.00J. Sanghvi (Deloitte) to discuss fair value of debt calculation. Kumar Venkatesh, Kumar Update general ledger details of $0.00 4.0 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. - update accuracy testing tab.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2020 Kumar Venkatesh, Kumar Update general ledger details of $0.00 1.5 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. - Update completeness tab. Kumar Venkatesh, Kumar Update general ledger details of $0.00 2.0 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. - update tenants reimbursements. Meriwether, Anna Document accounts receivable and $0.00 4.0 $0.00revenue narrative and link risks and controls within process. Meriwether, Anna Continue to document AR8, design $0.00 4.0 $0.00and implementation of control over the assessment of lease modification based on the guidance of Accounting Standard Codification (ASC) 842 - lease accounting - and Financial Accounting Standards Board. Nicholson, Sean Call with D. Keddie (Deloitte), A. $0.00 0.6 $0.00Houghton, J. Khalili and G. Gibson (CBL) to discuss year end budget process and current status of the budgets for 2021. Sanghvi, Jiten Call with M. Cummings, D. Keddie, S. $0.00 0.4 $0.00Korczyk (Deloitte) to discuss fair value of debt calculation. /11/2020 Bell, Caleb Finalize interim general information $0.00 1.5 $0.00technology control testing workpapers. Bell, Caleb Prepare evidence requests and $0.00 2.4 $0.00 documentation for year-end testing. Cummings, Molly Meeting with A. Meriwether and D. $0.00 0.6 $0.00Keddie (Deloitte) to discuss status and plan for internal controls and quarterly archive. Cummings, Molly Draft talking points for conversation $0.00 1.0 $0.00with L. Champan (CBL Audit Committee Chair).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2020 Cummings, Molly Email L. Snodgrass (Deloitte) $0.00 0.4 $0.00regarding bullet points of communication to the Audit Committee Chair (L. Chapman) regarding subpoena. Cummings, Molly Email B. Williams, L. Snodgrass, J. $0.00 0.5 $0.00Treiber, E. Burns, S. Foley (Deloitte) regarding professional practice matters associated with CBL. Keddie, Danny Meeting with M. Cummings and A. $0.00 0.6 $0.00Meriwether (Deloitte) to discuss status and plan for internal controls and quarterly archive. Keddie, Danny Call with R. Carlton (CBL) to discuss $0.00 0.1 $0.00straight line rent considerations for lease modifications. Meriwether, Anna Continue to document accounts $0.00 4.0 $0.00receivable and revenue narrative and link risks and controls within process. Meriwether, Anna Continue to document design and $0.00 4.0 $0.00implementation of control over the assessment of lease modification based on the guidance of Accounting Standard Codification (ASC) 842 - lease accounting - and Financial Accounting Standards Board. Meriwether, Anna Meeting with M. Cummings and D. $0.00 0.6 $0.00Keddie (Deloitte) to discuss status and plan for internal controls and quarterly archive. /14/2020 Bell, Caleb Prepare year-end requests and issue $0.00 1.5 $0.00the requests via Deloitte Connect. Bell, Caleb Prepare for additional year-end control $0.00 1.0 $0.00walkthroughs for the network layer. Bell, Caleb Prepare documentation for year-end $0.00 2.5 $0.00control testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /14/2020 Bell, Caleb Call with A. Hardin and C. Ratcliff $0.00 1.0 $0.00(CBL) to discuss year-end walk through of the network layer and controls surrounding it. Cummings, Molly Meeting with A. Meriwether (Deloitte) $0.00 0.5 $0.00to discuss review notes on accounts receivable collectability and problem tenants control documentation. Cummings, Molly Meeting with A. Meriwether and D. $0.00 0.5 $0.00Keddie (Deloitte) to discuss status and plan for internal controls and quarterly archive. Grundberg, Ryan Research guidance related to $0.00 0.3 $0.00information provided by testing on public jobs. Grundberg, Ryan Prepare impairment step 2 - Burnsville $0.00 4.0 $0.00center assumptions summary workpaper. Grundberg, Ryan Continue to prepare impairment step 2 $0.00 2.9 $0.00- Burnsville center assumptions summary workpaper. James, Kuruvilla Review cash testing workpapers. $0.00 1.0 $0.00 Keddie, Danny Meeting with M. Cummings and A. $0.00 0.5 $0.00Meriwether (Deloitte) to discuss status and plan for internal controls and quarterly archive. Kumar Venkatesh, Kumar Revise population and recalculate $0.00 2.0 $0.00enkatesh sample size in uncollectable working paper. Kumar Venkatesh, Kumar Continue to update lease details of $0.00 4.0 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. Kumar Venkatesh, Kumar Update lease details of samples $0.00 4.0 $0.00enkatesh selected in working paper - revenue testing CBL & Associates Properties, Inc. Meriwether, Anna Document accounts receivable $0.00 3.0 $0.00process flow diagram, linking risks and controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /14/2020 Meriwether, Anna Close notes on accounts receivable - $0.00 4.0 $0.00evaluation of tenant accounts receivable - collectability internal controls. Meriwether, Anna Meeting with M. Cummings (Deloitte) $0.00 0.5 $0.00to discuss notes on accounts receivable collectability and problem tenants control documentation. Meriwether, Anna Meeting with M. Cummings and D. $0.00 0.5 $0.00Keddie (Deloitte) to discuss status and plan for internal controls and quarterly archive. Staat, Jeff Review required workpapers for year- $0.00 1.2 $0.00end audit. Vijayapurkar, Vallabh Review revenue testing - Hamilton. $0.00 3.5 $0.00handramouli Vijayapurkar, Vallabh Prepare list of open items to send to $0.00 0.5 $0.00handramouli the US engagement team (A Meriwether, S Nicholson) related to outstanding audit requests with the client Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) $0.00 0.5 $0.00handramouli regarding uncollectable revenue testing. Vijayapurkar, Vallabh Close notes on CBL- TC and $0.00 3.5 $0.00handramouli Hamilton's risk assessment workpaper. /15/2020 Bell, Caleb Prepare for additional year-end control $0.00 1.6 $0.00walkthroughs for the database layer. Bell, Caleb Call with S. Arndt (CBL) to discuss $0.00 0.8 $0.00year-end walkthrough of the Yardi database. Cummings, Molly Review testing of internal controls over $0.00 0.6 $0.00existence of property, plant and equipment. Cummings, Molly Review testing of internal controls in $0.00 1.0 $0.00revenue. Cummings, Molly Review testing of internal controls over $0.00 0.7 $0.00property, plant and equipment

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2020 Cummings, Molly Call with C. Hayes, D. Dreyovich and $0.00 0.3 $0.00S. Korczyk (Deloitte) to discuss bi- weekly engagement economics. Grundberg, Ryan Address comments within Burnsville $0.00 2.1 $0.00step 2 workpapers arising from meeting with D. Keddie (Deloitte). Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 1.2 $0.00discuss Burnsville center step 2 impairment testing questions. Grundberg, Ryan Prepare impairment step 2 - Burnsville $0.00 4.0 $0.00center findings exhibit workpaper. Grundberg, Ryan Continue to prepare impairment step 2 $0.00 0.6 $0.00- Burnsville center findings exhibit workpaper. Gupta, Neha Perform journal entry testing. $0.00 4.0 $0.00 James, Kuruvilla Review equity testing workpapers. $0.00 1.0 $0.00 Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 1.2 $0.00discuss Burnsville center step 2 impairment testing questions. Korczyk, Stefanie Call with C. Hayes, D. Dreyovich and $0.00 0.3 $0.00M. Cummings (Deloitte) to discuss bi- weekly engagement economics. Kumar Venkatesh, Kumar Call with V. Vijayapurkar (Deloitte) to $0.00 0.6 $0.00enkatesh discuss status of interim substantive procedures for joint venture audits. Kumar Venkatesh, Kumar Continue to update lease details of $0.00 4.0 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. Kumar Venkatesh, Kumar Continue to update lease details of $0.00 4.0 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. Meriwether, Anna Close notes on investment in $0.00 2.0 $0.00unconsolidated affiliate (IUA) cash flow internal control documentation. Meriwether, Anna Document revenue and accounts $0.00 3.0 $0.00receivable narrative, linking risks and controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2020 Stiffler, Tommy Review impairment control $0.00 3.2 $0.00 workpapers. Vijayapurkar, Vallabh Call with K. Venkatesh (Deloitte) to $0.00 0.6 $0.00handramouli discuss status of interim substantive procedures for joint venture audits. Vijayapurkar, Vallabh Prepare revenue risk assessment $0.00 3.5 $0.00handramouli memo- interim. Vijayapurkar, Vallabh Draft email to share the status of the $0.00 0.5 $0.00handramouli joint ventures to D. Keddie, K. Venkatesh (Deloitte). Vijayapurkar, Vallabh Close notes on MOSC LP and MOSC $0.00 3.4 $0.00handramouli OP's risk assessment workpaper. Vuthem, bhavana Perform journal entry testing. $0.00 4.0 $0.00/16/2020 Bell, Caleb Prepare for the year-end control $0.00 2.0 $0.00walkthroughs of application controls. Bell, Caleb Call with M. Capezzone (CBL) to $0.00 0.9 $0.00discuss year-end walkthrough of application controls. Bell, Caleb Call with T. Walker (CBL) to discuss $0.00 0.7 $0.00year-end walkthrough of user provisioning and terminations process. Bell, Caleb Call with A. Cobb (CBL) to discus year- $0.00 0.7 $0.00end walkthrough of controls over the Chatham application. Cummings, Molly Review closed notes on accounts $0.00 0.3 $0.00receivable controls. Cummings, Molly Review Hamilton place risk $0.00 0.7 $0.00assessment, pay to order process workbook, fixed assets process workbook. Grundberg, Ryan Prepare impairment step 2 - $0.00 3.2 $0.00Monroeville assumptions summary workpaper. Grundberg, Ryan Prepare impairment risk associate with $0.00 1.5 $0.00control memo.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2020 Grundberg, Ryan Call with S. Nicholson (Deloitte), A. $0.00 0.6 $0.00Houghton, M. Holligan (CBL) to discuss Company’s current year capital expenditures budgeting process. James, Kuruvilla Review rent roll testing workpapers. $0.00 1.0 $0.00 Keddie, Danny Meeting with S. Korczyk and A. $0.00 0.6 $0.00Meriwether (Deloitte) to discuss planning and assignments for year end substantive testing. Keddie, Danny Review Burnsville impairment $0.00 1.5 $0.00appraisal evaluation documentation. Korczyk, Stefanie Meeting with D. Keddie and A. $0.00 0.6 $0.00Meriwether (Deloitte) to discuss planning and assignments for year end substantive testing. Korczyk, Stefanie Review testing over CBL's general $0.00 2.4 $0.00information technology controls. Korczyk, Stefanie Review accounts receivable process $0.00 0.9 $0.00flow diagram. Kumar Venkatesh, Kumar Continue to update lease details of $0.00 1.5 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. Kumar Venkatesh, Kumar Update lease details of samples $0.00 4.0 $0.00enkatesh selected in working paper - revenue testing CBL & Associates Properties, Inc. - update accuracy testing tab base rent. Kumar Venkatesh, Kumar Update lease details of samples $0.00 3.5 $0.00enkatesh selected in working paper - revenue testing CBL & Associates Properties, Inc. - update tickmarks tab. Meriwether, Anna Complete internal control $0.00 3.0 $0.00documentation on accounts receivable 6 bad debt and accounts receivable reconciliation to journal entry. Meriwether, Anna Close notes on accounts receivable $0.00 3.0 $0.00process flow diagram, linking risks and controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2020 Meriwether, Anna Meeting with D. Keddie and S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss planning and assignments for year end substantive testing. Nicholson, Sean Call with R. Grundberg (Deloitte), A. $0.00 0.6 $0.00Houghton, M. Holligan (CBL) to discuss Company’s current year capital expenditures budgeting process. Staat, Jeff Review impairment controls for year $0.00 1.0 $0.00end audit. /17/2020 Bell, Caleb Prepare year-end memos and $0.00 1.1 $0.00 workpapers. Bell, Caleb Prepare for year-end control $0.00 0.8 $0.00 walkthroughs of application controls. Bell, Caleb Call with M. Carrington and A. $0.00 0.7 $0.00Houghton (CBL) to discuss year-end walkthrough meeting for UltiPro. Grundberg, Ryan Address notes within Burnsville $0.00 1.5 $0.00Impairment Fair Value appraisal workpapers. Grundberg, Ryan Continue to prepare Impairment fair $0.00 2.0 $0.00value appraisal - Monroeville assumptions summary workpaper Grundberg, Ryan Prepare Impairment fair value $0.00 4.0 $0.00appraisal - Monroeville findings exhibit workpaper Grundberg, Ryan Meeting with S. Korczyk, A. Meriwether $0.00 0.5 $0.00(Deloitte) to discuss status of ongoing interim audit procedures. Grundberg, Ryan Continue to prepare Impairment fair $0.00 1.8 $0.00value appraisal - Monroeville findings exhibit workpaper James, Kuruvilla Review revenue testing workpapers. $0.00 1.5 $0.00 Korczyk, Stefanie Meeting with R. Grundberg, A. $0.00 0.5 $0.00Meriwether (Deloitte) to discuss status of ongoing interim audit procedures. Kumar Venkatesh, Kumar Prepare open items list to reach out $0.00 1.0 $0.00enkatesh CBL.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2020 Kumar Venkatesh, Kumar Email V. Vijayapurkar (Deloitte) $0.00 0.2 $0.00enkatesh regarding open items regarding working paper revenue testing CBL & Associates Properties, Inc. Kumar Venkatesh, Kumar Continue to update lease details of $0.00 4.0 $0.00enkatesh samples selected in working paper - revenue testing CBL & Associates Properties, Inc. - update accuracy testing tab base rent. Meriwether, Anna Complete internal control $0.00 3.0 $0.00documentation on accounts receivable 7 cash application control. Meriwether, Anna Meeting with S. Korczyk, R. Grundberg $0.00 0.5 $0.00(Deloitte) to discuss status of ongoing interim audit procedures. Meriwether, Anna Complete internal control $0.00 3.5 $0.00documentation on accounts receivable 8 lease modification question and answer. Staat, Jeff Review workpapers for year end audit - $0.00 1.5 $0.00accounts receivable and impairment. Vuthem, bhavana Continue to perform journal entry $0.00 4.0 $0.00testing. /18/2020 Bell, Caleb Review system and organization $0.00 1.5 $0.00controls (SOC) 1 reports to assess controls that CBL relies on from the service organization. Bell, Caleb Prepare year-end planning memos and $0.00 2.7 $0.00workpapers to complete 2020 audit. Bell, Caleb Review information for year-end $0.00 1.5 $0.00testing. Grundberg, Ryan Address notes within fair value $0.00 1.0 $0.00appraisal specialists scoping memo Grundberg, Ryan Continue to address notes within $0.00 1.4 $0.00Burnsville fair value appraisals workpapers. James, Kuruvilla Clear notes to revenue testing $0.00 0.5 $0.00workpapers.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2020 Keddie, Danny Review Monroeville impairment $0.00 0.8 $0.00appraisal evaluation documentation. Korczyk, Stefanie Continue to review testing over CBL's $0.00 1.4 $0.00general information technology controls. Korczyk, Stefanie Clear notes related to the accounts $0.00 0.4 $0.00receivable process flow diagram. Meriwether, Anna Close additional notes on investment in $0.00 2.0 $0.00unconsolidated affiliate cash flow internal control documentation. Meriwether, Anna Close notes on cash flow internal $0.00 2.0 $0.00control documentation. Meriwether, Anna Close notes on accounts receivable $0.00 3.0 $0.00internal control design and implementation. Meriwether, Anna Close notes on disclosures evaluation. $0.00 2.0 $0.00/23/2020 Cummings, Molly Review general information technology $0.00 0.8 $0.00control testing workpapers. Cummings, Molly Review impairment workpapers related $0.00 1.2 $0.00to Burnesville asset owned by CBL. Cummings, Molly Review scoping memo related to $0.00 0.4 $0.00impairment work to be performed by internal fair value specialists. Cummings, Molly Review note closure on disclosure risk $0.00 0.4 $0.00assessment. Cummings, Molly Review memo on risk associated with $0.00 0.4 $0.00controls related to impairment. Cummings, Molly Review internal controls over $0.00 0.4 $0.00investment in unconsolidated affiliated cash flow presentation. /04/2021 Bell, Caleb Prepare year-end documentation $0.00 2.0 $0.00throughout control workpapers.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Cummings, Molly Call (partial) with S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Grundberg, Ryan Prepare assumptions testing $0.00 1.4 $0.00workpaper for Asheville mall. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Grundberg, Ryan Organize and prepare tracker for $0.00 4.0 $0.00workpaper status and timing for completion through report issuance Grundberg, Ryan Organize and prepare tracker for $0.00 1.5 $0.00workpaper status and timing for completion through report issuance Grundberg, Ryan Call with S. Nicholson, A. Meriwether $0.00 0.8 $0.00(Deloitte) to discuss status of items in file and updates to the year-end tracker. Hays, Aaron Clear notes related to internal control $0.00 1.5 $0.00testing of earnings per share and statement of cash flows. Hays, Aaron Clear notes over testing of internal $0.00 2.0 $0.00controls of earnings per share calculation. Hays, Aaron Clear notes over testing of internal $0.00 3.6 $0.00controls over statement of cash flows. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss substantive and internal controls testing. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Keddie, Danny Review documentation for treasury $0.00 0.3 $0.00narrative, cash flow internal controls documentation. Keddie, Danny Research documentation for auditing $0.00 0.2 $0.00accounting estimates. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Korczyk, Stefanie Email A. Meriwether, D. Keddie $0.00 0.1 $0.00(Deloitte) communicating year-end risk assessment updates related to investments in unconsolidated joint ventures. Korczyk, Stefanie Review accounts receivable process $0.00 0.8 $0.00flow diagram and corresponding narrative document. Korczyk, Stefanie Prepare for engagement team weekly $0.00 0.2 $0.00planning session. Korczyk, Stefanie Prepare FY2021 audit pricing/staffing $0.00 1.7 $0.00form to be submitted for approval by M. Cummings and W. Herman (Deloitte). Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Korczyk, Stefanie Email C. Bell (Deloitte) regarding $0.00 0.2 $0.00technology testing workpapers for status of testing and estimated deliverable dates for year end. Kumar Venkatesh, Kumar Update interim revenue open items $0.00 2.0 $0.00enkatesh received from CBL. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Meriwether, Anna Document operational effectiveness on $0.00 4.0 $0.00accounts receivable collectability controls. Meriwether, Anna Call with S. Nicholson and R. $0.00 0.8 $0.00Grundberg (Deloitte) to discuss status of items in file and updates to the year- end tracker. Meriwether, Anna Document operational effectiveness $0.00 4.0 $0.00process flow. Nicholson, Sean Set up a project plan for year-end $0.00 4.0 $0.00testing and address comments within. Nicholson, Sean Continue to set up a project plan for $0.00 4.0 $0.00our year-end testing and address comments within. Nicholson, Sean Set up a project plan for year-end $0.00 1.2 $0.00testing and address comments within. Nicholson, Sean Call with A. Meriwether and R. $0.00 0.8 $0.00Grundberg (Deloitte) to discuss status of items in file and updates to the year- end tracker. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00testing of internal controls over financial reporting. Nicholson, Sean Prepare documentation and address $0.00 3.2 $0.00comments in financial reporting controls. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss substantive and internal controls testing. Staat, Jeff Continue to review Q3-20 $0.00 0.5 $0.00 10Q/impairments. /05/2021 Bell, Caleb Prepare year-end workpapers and $0.00 1.7 $0.00memos. Bell, Caleb Address notes for interim workpapers. $0.00 1.3 $0.00 Bell, Caleb Reconcile evidence for year-end $0.00 1.3 $0.00testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Grundberg, Ryan Continue to prepare Step 2 $0.00 4.0 $0.00assumptions testing workpaper for Asheville Mall. Grundberg, Ryan Continue to organize and prepare busy $0.00 3.5 $0.00season tracker. Grundberg, Ryan Continue to prepare Step 2 $0.00 1.6 $0.00assumptions testing workpaper for Asheville Mall. Hays, Aaron Document internal controls over journal $0.00 1.2 $0.00entries. Hays, Aaron Call with A. Meriwether and S. $0.00 0.5 $0.00Nicholson (Deloitte) to discuss testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to internal control $0.00 1.6 $0.00documentation financial reporting controls. Hays, Aaron Clear notes related to internal controls $0.00 2.0 $0.00over joint venture cash flows. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.7 $0.00discuss testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to internal controls $0.00 1.5 $0.00documentation over earnings per share calculation. Meriwether, Anna Review note closure of investment in $0.00 3.0 $0.00unconsolidated affiliate (IUA), property, plants and equipment controls. Meriwether, Anna Close notes and document operating $0.00 4.0 $0.00effectiveness on accounts receivable controls. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Nicholson, Sean Set up a project plan for year end $0.00 2.3 $0.00testing. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Nicholson, Sean Document revenue controls. $0.00 1.6 $0.00 Nicholson, Sean Complete documentation and address $0.00 4.0 $0.00comments in revenue controls. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00testing of internal controls over financial reporting. Nicholson, Sean Prepare documentation and address $0.00 2.2 $0.00comments in debt controls. /06/2021 Bell, Caleb Prepare workpapers for year-end audit $0.00 1.6 $0.00work. Grundberg, Ryan Update busy season tracker. $0.00 1.0 $0.00 Grundberg, Ryan Compile lease requests for A. $0.00 1.1 $0.00Houghton (CBL) for the purpose of impairment step 2 testing. Grundberg, Ryan Call with S. Korczyk, D. Keddie, S. $0.00 1.0 $0.00Nicholson, A. Hays (Deloitte) to discuss team substantive and internal controls testing. Grundberg, Ryan Call with S. Nicholson, A. Hays $0.00 1.0 $0.00(Deloitte) to discuss status of year end testing goals and testing of internal controls over financial reporting. Grundberg, Ryan Address notes within impairment $0.00 1.3 $0.00workpapers. Grundberg, Ryan Call with D. Keddie (Deloitte), A. Cobb, $0.00 0.7 $0.00A. Houghton (CBL) to discuss year-end impairment and related fourth quarter 2020 activity. Grundberg, Ryan Review impairment step 2 workpapers. $0.00 0.8 $0.00 Grundberg, Ryan Prepare step 2 findings exhibit testing $0.00 3.4 $0.00workpaper for Asheville Mall. Grundberg, Ryan Organize auditing system 2 file after $0.00 0.7 $0.00pulling in carbons of file. Hays, Aaron Clear notes over documentation of $0.00 3.3 $0.00journal entry internal controls. Hays, Aaron Document testing of internal controls $0.00 1.0 $0.00over revenue.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2021 Hays, Aaron Call with R. Grundberg, S. Nicholson $0.00 1.0 $0.00(Deloitte) to discuss status of year end testing goals and testing of internal controls over financial reporting. Hays, Aaron Clear notes relating to internal controls $0.00 1.2 $0.00over journal entries. Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, S. Nicholson (Deloitte) to discuss substantive and internal controls testing. Keddie, Danny Call with S. Korczyk, R. Grundberg, S. $0.00 1.0 $0.00Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 0.7 $0.00Cobb, A. Houghton (CBL) to discuss year-end impairment and related fourth quarter 2020 activity. Keddie, Danny Review documentation of Asheville $0.00 0.7 $0.00appraisal. Korczyk, Stefanie Address notes on draft common area $0.00 3.1 $0.00maintenance to be included in the 2020 audit opinion and transition to new forms. Korczyk, Stefanie Review accounts receivable controls. $0.00 0.2 $0.00 Korczyk, Stefanie Complete reconciliation of audit $0.00 0.9 $0.00committee communications to considerations of common area maintenance for the FY2020 annual audit. Korczyk, Stefanie Call with D. Keddie, R. Grundberg, S. $0.00 1.0 $0.00Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Meriwether, Anna Document design and implementation $0.00 4.0 $0.00of lease modification controls. Meriwether, Anna Closing notes on operating $0.00 4.0 $0.00effectiveness on accounts receivable controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2021 Nicholson, Sean Call with R. Grundberg, A. Hays $0.00 1.0 $0.00(Deloitte) to discuss status of year end testing goals and testing of internal controls over financial reporting. Nicholson, Sean Address notes to project plan for year $0.00 0.6 $0.00end testing. Nicholson, Sean Prepare documentation and address $0.00 2.4 $0.00comments in financial reporting controls. Nicholson, Sean Address notes in revenue controls. $0.00 3.6 $0.00 Nicholson, Sean Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Hays (Deloitte) to discuss substantive and internal controls testing. Veluri, Pavani Upload journal entry (JE) for CBL FY20 $0.00 3.0 $0.00JE testing. /07/2021 Bell, Caleb Prepare service auditor reviews for $0.00 2.1 $0.00systems in which the company relies on the service organization. Grundberg, Ryan Address impairment control - intent $0.00 2.2 $0.00notes. Grundberg, Ryan Prepare audit planning memo for $0.00 0.5 $0.00approval by Tax team members E Bozeman, W Wilmer (Deloitte) Grundberg, Ryan Prepare impairment sales per square $0.00 1.2 $0.00foot information provided by entity testing. Hays, Aaron Document internal controls over $0.00 3.4 $0.00revenue. Hays, Aaron Continue to document internal controls $0.00 2.7 $0.00over revenue. Hays, Aaron Continue to document internal controls $0.00 1.3 $0.00over revenue. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.7 $0.00discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /07/2021 Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.4 $0.00discuss testing cross board analysis in relation to related parties testing. Keddie, Danny Review financial reporting narrative. $0.00 0.2 $0.00 Keddie, Danny Review note closure on intent related $0.00 0.6 $0.00impairment internal controls over financial reporting. Korczyk, Stefanie Review documentation of testing of $0.00 0.7 $0.00internal control over application of cash collections to open tenant receivables. Korczyk, Stefanie Finalize FY2021 audit pricing/staffing $0.00 0.6 $0.00form and submit for approval by audit leadership. Meriwether, Anna Continue to document design and $0.00 4.0 $0.00implementation of lease modification controls. Meriwether, Anna Review note closure of financial $0.00 4.0 $0.00reporting controls. Nicholson, Sean Prepare common control workpaper $0.00 0.7 $0.00documentation. Nicholson, Sean Prepare cross board analysis $0.00 1.3 $0.00workpaper documentation. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss testing cross board analysis in relation to related parties testing. Nicholson, Sean Continue to prepare documentation $0.00 3.8 $0.00and address comments in financial reporting controls. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00testing of internal controls over financial reporting. /08/2021 Bell, Caleb Email correspondence with M. $0.00 1.0 $0.00 Capezzone (CBL) regarding exact system and organization controls (SOC) reports and bridge letters needed. Bell, Caleb Continue to prepare year-end $0.00 2.2 $0.00 workpapers and memos.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Bell, Caleb Prepare UKG (risk associated with $0.00 0.9 $0.00information technology) workpaper. Bell, Caleb Review UltiPro (UKG) system and $0.00 0.9 $0.00organization controls memo. Grundberg, Ryan Email A. Meriwether, S. Nicholson, A. $0.00 0.3 $0.00Hays (Deloitte) regarding status of year end testing goals and testing of internal controls over financial reporting. Grundberg, Ryan Address impairment control non- $0.00 4.0 $0.00significant risk notes. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.9 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Hays, Aaron Document internal controls over review $0.00 2.3 $0.00of sales data. Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 0.9 $0.00Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss substantive and internal controls testing. Hays, Aaron Continue to document internal controls $0.00 1.2 $0.00over review of sales data. Hays, Aaron Document internal controls over review $0.00 1.8 $0.00straight line rent schedule. Hays, Aaron Document internal control testing of $0.00 1.0 $0.00revenue. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss financial reporting control comments. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.6 $0.00discuss collectability of tenant receivables and the corresponding critical audit matter language. Keddie, Danny Call with S. Korczyk, R. Grundberg, A. $0.00 0.9 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Korczyk, Stefanie Check individual independence $0.00 0.2 $0.00representations for services provided to the 2020 audit engagement. Korczyk, Stefanie Call with D. Keddie, R. Grundberg, A. $0.00 0.9 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss collectability of tenant receivables and the corresponding critical audit matter language. Meriwether, Anna Review note closure of journal entry $0.00 4.0 $0.00controls and discuss responses. Meriwether, Anna Call with S. Korczyk, D. Keddie, R. $0.00 0.9 $0.00Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Meriwether, Anna Document operating effectiveness for $0.00 4.0 $0.00lease modification controls. Nicholson, Sean Call with S. Korczyk, D. Keddie, R. $0.00 0.9 $0.00Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss substantive and internal controls testing. Nicholson, Sean Perform a walkthrough for the future $0.00 2.2 $0.00fixed lease payments control. Nicholson, Sean Prepare common independence $0.00 2.5 $0.00compliance workpaper documentation. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss financial reporting control comments. /09/2021 Korczyk, Stefanie Review internal control over evaluation $0.00 0.9 $0.00of lease modifications under Financial Accounting Standards Board relief guidance. Korczyk, Stefanie Clear notes on documentation of $0.00 0.4 $0.00various internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2021 Cummings, Molly Review cash narrative prepared by $0.00 0.1 $0.00CBL. Cummings, Molly Review note closure on internal control $0.00 0.6 $0.00work related to financial reporting control. Cummings, Molly Review note closure on internal control $0.00 0.3 $0.00work related to revenue. Hays, Aaron Document master map of CBL FY2020 $0.00 1.0 $0.00audit. /11/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 1.2 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss substantive and internal controls testing. Grundberg, Ryan Pull quarter impairment workpapers $0.00 0.6 $0.00into year end file and organizing/update for audit. Grundberg, Ryan Clear notes on cross board analysis $0.00 0.1 $0.00and common controls memo. Grundberg, Ryan Call with M. Cummings S. Korczyk, D. $0.00 1.2 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Grundberg, Ryan Continue to update busy season $0.00 2.1 $0.00tracker and weekly planning of CBL work to complete. Grundberg, Ryan Continue to address impairment $0.00 4.0 $0.00control non-significant risk notes. Grundberg, Ryan Review common controls memo. $0.00 0.5 $0.00 Grundberg, Ryan Review cross board analysis testing. $0.00 0.5 $0.00 Hays, Aaron Clear notes relating to documentation $0.00 1.2 $0.00of internal controls over financial reporting. Hays, Aaron Call with A. Meriwether and S. $0.00 0.8 $0.00Nicholson (Deloitte) to discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.7 $0.00discuss substantive testing and testing of internal controls over financial reporting. Hays, Aaron Update and close notes related to $0.00 0.4 $0.00Public Company Accounting Oversight Board master maps. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 1.2 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss substantive and internal controls testing. Hays, Aaron Call with D. Keddie and S. Nicholson $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Hays, Aaron Clear notes related to internal controls $0.00 0.3 $0.00over noncontrolling interest transfer calculation. Hays, Aaron Clear notes related to internal controls $0.00 2.5 $0.00over property rollforward. Hays, Aaron Prepare selections for year-end $0.00 1.1 $0.00revenue substantive testing. Keddie, Danny Call with S. Nicholson, A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Keddie, Danny Review engagement team members' $0.00 0.3 $0.00plan for the upcoming week. Keddie, Danny Call with M. Cummings S. Korczyk, R. $0.00 1.2 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Korczyk, Stefanie Call with M. Cummings , D. Keddie, R. $0.00 1.2 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Mangal, Aastha Address notes on Burnsville Mall (2Q $0.00 2.0 $0.002020).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Mangal, Aastha Address notes on Asheville Mall (2Q $0.00 3.0 $0.002020). Mangal, Aastha Address notes Monroeville Mall (2Q $0.00 2.0 $0.002020). Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.8 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Meriwether, Anna Review future fixed lease payment $0.00 1.0 $0.00control and clear notes. Meriwether, Anna Call with M. Cummings S. Korczyk, D. $0.00 1.2 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss substantive and internal controls testing. Meriwether, Anna Close accounts receivable notes and $0.00 4.0 $0.00document operational equipment. Meriwether, Anna Close revenue narrative notes. $0.00 3.0 $0.00 Nicholson, Sean Address notes on control $0.00 1.2 $0.00 documentation for investment in unconsolidated affiliates controls. Nicholson, Sean Address notes on control $0.00 1.3 $0.00 documentation for cash controls. Nicholson, Sean Address notes on control $0.00 1.8 $0.00 documentation for debt controls. Nicholson, Sean Prepare guarantee testing $0.00 1.8 $0.00 documentation. Nicholson, Sean Call with M. Cummings S. Korczyk, D. $0.00 1.2 $0.00Keddie, R. Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss substantive and internal controls testing. Nicholson, Sean Call with D. Keddie and A. Hays $0.00 0.5 $0.00(Deloitte) to discuss testing of internal controls over financial reporting. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.8 $0.00(Deloitte) to discuss testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00substantive testing and testing of internal controls over financial reporting. Nicholson, Sean Continue to prepare services tracker $0.00 3.0 $0.00testing documentation to track services provided by the firm and check whether no independence-impairing services provided during the year. /12/2021 Grundberg, Ryan Update busy season tracker and plan $0.00 0.6 $0.00for next day meeting with client. Grundberg, Ryan Email A. Meriwether, S. Nicholson, A. $0.00 0.3 $0.00Hays (Deloitte) regarding status of year end testing goals and testing of internal controls over financial reporting. Grundberg, Ryan Prepare impairment step 2 sales per $0.00 4.0 $0.00square foot testing. Grundberg, Ryan Continue to prepare impairment step 2 $0.00 0.5 $0.00sales per square foot testing. Grundberg, Ryan Continue to address impairment $0.00 2.6 $0.00control non significant risk notes. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.7 $0.00impairment control questions. Grundberg, Ryan Continue to address impairment $0.00 4.0 $0.00control non significant risk notes. Hays, Aaron Clear notes relating to internal control $0.00 0.5 $0.00documentation over property rollforward. Hays, Aaron Continue to prepare selections for $0.00 2.9 $0.00year-end substantive revenue testing. Hays, Aaron Prepare selections for year-end $0.00 1.0 $0.00revenue substantive procedures. Hays, Aaron Clear notes relating to internal controls $0.00 0.6 $0.00over Accounting Standards Codification (ASC) 842 - operating lease accounting - evaluation. Hays, Aaron Prepare selections for year-end $0.00 3.6 $0.00substantive revenue testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2021 Hays, Aaron Document sampling methods used for $0.00 2.1 $0.00substantive procedures of base rent revenue testing. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss substantive testing and revenue selections. Korczyk, Stefanie Prepare memo documenting revised $0.00 4.0 $0.00audit approach related to internal controls over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board for non-integrated audits. Korczyk, Stefanie Prepare memo documenting revised $0.00 0.4 $0.00audit approach related to internal controls over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board for non-integrated audits. Korczyk, Stefanie Email J. Staat (Deloitte) regarding $0.00 0.3 $0.00status of transition from integrated to non-integrated audit for FY2020. Meriwether, Anna Run journal entry tests and document $0.00 4.0 $0.00journal entry criteria. Meriwether, Anna Document journal entries to exclude $0.00 4.0 $0.00within profiling. Nicholson, Sean Continue to address notes on control $0.00 1.2 $0.00documentation for cash controls. Nicholson, Sean Address notes on control $0.00 4.0 $0.00 documentation for financial reporting controls. Nicholson, Sean Update tracker and project plan. $0.00 1.0 $0.00 Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00substantive testing and revenue selections. Nicholson, Sean Address notes on control $0.00 1.6 $0.00 documentation for revenue controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.7 $0.00Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status and team goals for the rest of the week. Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss engagement economics and reporting for December 2020. Cummings, Molly Call with D. Dreyovich and S. Korczyk $0.00 0.4 $0.00(Deloitte) to discuss bi-weekly engagement economics. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss open impairment control questions. Grundberg, Ryan Continue to address impairment $0.00 4.0 $0.00control non-significant risk notes. Grundberg, Ryan Call with D. Keddie, A. Meriwether, S. $0.00 0.6 $0.00Nicholson, A. Hays (Deloitte), A. Cobb, T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Grundberg, Ryan Prepare real estate assets narrative. $0.00 2.5 $0.00 Grundberg, Ryan Continue to address impairment $0.00 3.2 $0.00control non significant risk notes. Hays, Aaron Document operating effectiveness of $0.00 2.3 $0.00internal controls over revenue involving different types of leases. Hays, Aaron Continue to document operating $0.00 1.7 $0.00effectiveness of internal controls over revenue involving different types of leases. Hays, Aaron Create request list for year-end $0.00 0.4 $0.00revenue testing selections. Hays, Aaron Clear notes relating to financial $0.00 0.7 $0.00reporting controls. Hays, Aaron Prepare revenue testing selections. $0.00 1.1 $0.00 Hays, Aaron Document operating effectiveness of $0.00 2.4 $0.00internal controls relating to revenue controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2021 Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status and team goals for the rest of the week. Hays, Aaron Call with D. Keddie, R. Grundberg, A. $0.00 0.6 $0.00Meriwether, S. Nicholson (Deloitte), A. Cobb, T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Discuss accounts receivable open item $0.00 0.3 $0.00with A. Cobb, R. Carlton and T. Overley (CBL) to gather support and set up call for following week with industry specialist. Keddie, Danny Call with R. Grundberg, A. Meriwether, $0.00 0.6 $0.00S. Nicholson, A. Hays (Deloitte), A. Cobb, T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss open impairment control questions. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.7 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the rest of the week. Korczyk, Stefanie Review process documentation related $0.00 0.6 $0.00to fixed assets. Korczyk, Stefanie Clear notes on controls over accounts $0.00 0.4 $0.00receivable collectability and revenue/accounts receivable process documentation. Korczyk, Stefanie Continue to prepare memo $0.00 0.8 $0.00documenting revised audit approach related to internal controls over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board for non- integrated audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2021 Korczyk, Stefanie Call with M. Cummings , D. Keddie, A. $0.00 0.7 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the rest of the week. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $0.00 0.5 $0.00discuss engagement economics and reporting for December 2020. Korczyk, Stefanie Call with D. Dreyovich and M. $0.00 0.4 $0.00Cummings (Deloitte) to discuss bi- weekly engagement economics. Korczyk, Stefanie Review control documentation related $0.00 0.4 $0.00to quarterly review of disclosure of future fixed lease payments. Meriwether, Anna Run journal entry tests and document $0.00 4.0 $0.00journal entry criteria. Meriwether, Anna Call with M. Cummings S. Korczyk, D. $0.00 0.7 $0.00Keddie, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the rest of the week. Meriwether, Anna Call with D. Keddie, R. Grundberg, S. $0.00 0.6 $0.00Nicholson, A. Hays (Deloitte), A. Cobb, T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Close notes within journal entry $0.00 3.0 $0.00criteria. Nicholson, Sean Address notes on control $0.00 3.1 $0.00 documentation for property controls. Nicholson, Sean Address notes in the accounts payable $0.00 1.2 $0.00narrative. Nicholson, Sean Continue to prepare services tracker $0.00 3.2 $0.00testing documentation to track services provided by the firm and check whether no independence-impairing services provided during the year. Nicholson, Sean Call with M. Cummings S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether and A. Hays (Deloitte) to discuss audit status and team goals for the rest of the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2021 Nicholson, Sean Call with D. Keddie, R. Grundberg, A. $0.00 0.6 $0.00Meriwether and A. Hays (Deloitte), A. Cobb, T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Nicholson, Sean Follow-up on the independence $0.00 0.6 $0.00compliance responses for anyone who had not already responded. Nicholson, Sean Continue to address notes on control $0.00 2.3 $0.00documentation for financial reporting controls. /14/2021 Bell, Caleb Prepare UltiPro documentation and $0.00 2.1 $0.00risk associated with information technology workpaper. Bell, Caleb Prepare year-end workpapers. $0.00 2.9 $0.00 Grundberg, Ryan Address real estate assets guided risk $0.00 4.0 $0.00assessment notes. Grundberg, Ryan Review Q4-2020 reporting workpapers. $0.00 1.8 $0.00 Grundberg, Ryan Review entity level controls. $0.00 4.0 $0.00 Grundberg, Ryan Continue to review entity level controls. $0.00 0.6 $0.00 Grundberg, Ryan Continue to address real estate assets $0.00 0.9 $0.00guided risk assessment notes. Hays, Aaron Prepare Q4'20 peer comparison $0.00 1.8 $0.00 reports. Hays, Aaron Prepare documentation of Q4 2020 $0.00 0.2 $0.00memo for year-end testing procedures. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss year-end testing procedures. Hays, Aaron Document Q4 2020 memo for year-end $0.00 2.3 $0.00testing procedures. Hays, Aaron Continue to document Q4 2020 memo $0.00 1.9 $0.00for year-end testing procedures. Hays, Aaron Prepare Q4 2020 report. $0.00 2.1 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /14/2021 Korczyk, Stefanie Review testing of operating $0.00 0.3 $0.00effectiveness of controls over lease modifications under accounting standards codification 842 -operating lease accounting and financial accounting standards board lease modification question and answers. Korczyk, Stefanie Draft estimated hours to complete $0.00 0.3 $0.00engagement for audit team specialists and core engagement team members for D. Dreyovich (Deloitte) to be reflected in engagement economics. Korczyk, Stefanie Prepare memo documenting revised $0.00 3.1 $0.00audit approach related to internal controls over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board for non-integrated audits. Korczyk, Stefanie Review testing criteria and parameters $0.00 1.1 $0.00for testing of journal entries to address the risk of management override of controls for the nine months ended 9/30/2020. Meriwether, Anna Update operational effectiveness $0.00 3.0 $0.00documentation for accounts receivable lease modification control based on manager notes. Meriwether, Anna Document journal entries to exclude $0.00 3.0 $0.00within profiling. Meriwether, Anna Continue to document journal entries $0.00 3.0 $0.00to exclude within profiling. Nicholson, Sean Continue to update tracker and project $0.00 1.2 $0.00plan. Nicholson, Sean Continue to prepare services tracker $0.00 4.0 $0.00testing documentation to track services provided by the firm and check whether no independence-impairing services provided during the year.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /14/2021 Nicholson, Sean Compile services tracker testing $0.00 4.0 $0.00documentation to track services provided by the firm and check whether no independence-impairing services provided during the year. Nicholson, Sean Prepare services tracker testing $0.00 3.1 $0.00documentation to track services provided by the firm and check whether no independence-impairing services provided during the year. Nicholson, Sean Continue to prepare services tracker $0.00 3.1 $0.00testing documentation to track services provided by the firm and check whether no independence-impairing services provided during the year. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00year-end testing procedures. /15/2021 Cummings, Molly Review impairment fair value apprasial $0.00 2.0 $0.00for Monroeville Mall Cummings, Molly Call with S. Korczyk, R. Grundberg, A. $0.00 0.6 $0.00Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status and team goals for next week. Grundberg, Ryan Update busy season tracker. $0.00 1.0 $0.00 Grundberg, Ryan Meeting with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss services tracker workpaper containing the audit, tax, related services which have been performed by Deloitte in the current year. Grundberg, Ryan Clear notes from impairment testing. $0.00 0.2 $0.00 Grundberg, Ryan Call with M. Cummings, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for next week. Hays, Aaron Clear notes relating to Q4 2020 report $0.00 1.9 $0.00memo documentation. Hays, Aaron Close notes relating to Q4 2020 memo $0.00 0.3 $0.00documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Hays, Aaron Document site visit procedures at $0.00 3.6 $0.00Eastland mall. Hays, Aaron Update documentation of memo on $0.00 1.2 $0.00use of electronic confirmation. Hays, Aaron Update documentation of workpaper $0.00 0.3 $0.00for engagement team considerations for scanning of documents Hays, Aaron Prepare legal letter confirmations. $0.00 0.7 $0.00 Hays, Aaron Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status and team goals for next week. Korczyk, Stefanie Call with M. Cummings, R. Grundberg, $0.00 0.6 $0.00A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for next week. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.6 $0.00discuss journal entry criteria notes and accounts receivable lease modification control notes. Korczyk, Stefanie Clear notes on testing criteria and $0.00 0.2 $0.00parameters for testing of journal entries to address the risk of management override of controls for the nine months ended 9/30/2020. Korczyk, Stefanie Clear notes on documentation related $0.00 0.1 $0.00to quarterly review of disclosure of future fixed lease payments. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.6 $0.00discuss journal entry criteria notes and accounts receivable Lease Modification control notes. Meriwether, Anna Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for next week. Meriwether, Anna Continue to document journal entries $0.00 4.0 $0.00to exclude within profiling. Meriwether, Anna Update tracker for CBL and individual $0.00 1.0 $0.00weekly schedules.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Nicholson, Sean Continue to prepare services tracker $0.00 4.0 $0.00testing documentation to track services provided by the firm and check whether no independence-impairing services provided during the year. Nicholson, Sean Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status and team goals for next week. Nicholson, Sean Document budget controls and testing $0.00 4.0 $0.00of budget control operating effectiveness. Nicholson, Sean Continue to document budget controls $0.00 1.2 $0.00and testing of budget control operating effectiveness. Nicholson, Sean Continue to prepare services tracker $0.00 0.2 $0.00testing documentation to check there are no independence-impairing services provided during the year. Nicholson, Sean Meeting with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss services tracker workpaper containing the audit, tax, related services which have been performed by Deloitte in the current year. /16/2021 Cummings, Molly Review control note comments on non- $0.00 0.2 $0.00controlling interests. Cummings, Molly Review control note comments on $0.00 0.3 $0.00property. Cummings, Molly Review control note comments on $0.00 0.1 $0.00revenue. Cummings, Molly Review common controls memo. $0.00 0.3 $0.00 Cummings, Molly Review control note comments on $0.00 0.1 $0.00cash. Cummings, Molly Review control note comments on $0.00 0.2 $0.00financial reporting. Cummings, Molly Review closed notes on common area $0.00 0.5 $0.00maintenance.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2021 Cummings, Molly Continue to review Impairment fair $0.00 2.0 $0.00value appraisals for Monroeville Mall Cummings, Molly Continue to review Impairment fair $0.00 2.0 $0.00value appraisals for Monroeville Mall Cummings, Molly Review financial reporting narrative. $0.00 0.6 $0.00 Cummings, Molly Review cross board analysis. $0.00 0.5 $0.00 Cummings, Molly Review control note comments on $0.00 0.1 $0.00notes payable (debt). Cummings, Molly Review closed notes on planning $0.00 0.1 $0.00master map. Keddie, Danny Review services tracker documentation $0.00 0.7 $0.00for audit and non-audit services provided in current year. Keddie, Danny Review Q4 2020 risk assessment $0.00 0.8 $0.00documentation. Keddie, Danny Review updated property guided risk $0.00 0.6 $0.00assessment documentation. Korczyk, Stefanie Draft annual audit opinions for the real $0.00 1.5 $0.00estate investment trusts and operating partnership. /17/2021 Keddie, Danny Review audit team plan for the week $0.00 0.8 $0.00including projected deadlines for the week and work received for the prior week in tracker. Korczyk, Stefanie Review export of data validation, $0.00 1.8 $0.00reconciliation, test results from the journal entry tool used for testing of journal entries to address the risk of management override of controls for the nine months ended 9/30/2020. Korczyk, Stefanie Clear notes on miscellaneous $0.00 0.3 $0.00workbooks to document testing of internal controls over financial reporting (i. e. real estate assets, debt, revenues).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.7 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status and team goals for the week. Cummings, Molly Review journal entry test criteria. $0.00 0.4 $0.00 Cummings, Molly Call with D. Keddie, S. Korczyk, P. $0.00 0.4 $0.00Scheibel (Deloitte) to discuss tenant lease modifications and tenant reserve methodologies. Grundberg, Ryan Call with S. Nicholson, A. Hays $0.00 0.3 $0.00(Deloitte) to discuss weekly goals for the FY2020 audit. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.1 $0.00review notes relating to committee of sponsoring organizations of the treadway commission (COSO) controls. Grundberg, Ryan Address impairment guided risk $0.00 4.0 $0.00assessment notes. Grundberg, Ryan Continue to address impairment $0.00 2.6 $0.00guided risk assessment notes. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the week. Hays, Aaron Clear notes relating to internal controls $0.00 0.8 $0.00over real estate tax accrual calculation. Hays, Aaron Clear notes relating to entity level $0.00 1.9 $0.00controls. Hays, Aaron Clear notes relating to entity level $0.00 2.6 $0.00committee of sponsoring organizations of the treadway commission (COSO) controls. Hays, Aaron Document operating effectiveness of $0.00 0.6 $0.00internal controls over revenue. Hays, Aaron Close notes relating to legal letter $0.00 0.6 $0.00confirmations.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.1 $0.00discuss notes relating to committee of sponsoring organizations of the treadway commission (COSO) controls. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status and team goals for the week. Hays, Aaron Prepare site visits' memo for the year- $0.00 0.8 $0.00end audit file. Hays, Aaron Call with R. Grundberg, S. Nicholson $0.00 0.3 $0.00(Deloitte) to discuss weekly goals for the FY2020 audit. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss process for straight line rent testing for the FY2020 audit. Keddie, Danny Call with M. Cummings, S. Korczyk, P. $0.00 0.4 $0.00Scheibel (Deloitte) to discuss tenant lease modifications and tenant reserve methodologies. Keddie, Danny Call with A. Cobb, T. Overley, R. $0.00 0.5 $0.00Carlton (CBL) to discuss year end accounts receivable and reserve process. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.7 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the week. Korczyk, Stefanie Address notes on memo documenting $0.00 0.3 $0.00the revised audit approach related to internal controls over financial reporting in accordance with standards of Public Company Accounting Oversight Board for non-integrated audits. Korczyk, Stefanie Review draft consents and firm tenure $0.00 0.2 $0.00documentation. Korczyk, Stefanie Review draft independence letter to be $0.00 0.4 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Korczyk, Stefanie Review draft of The New York Stock $0.00 0.2 $0.00Exchange letter to be issued to the audit committee. Korczyk, Stefanie Update engagement team's $0.00 0.9 $0.00assessment of identified material weakness in internal controls in light of transition to non-integrated audit and updates on progression towards remediation of material weakness at 12/31/2020. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.7 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the week. Korczyk, Stefanie Call with M. Cummings, D. Keddie, P. $0.00 0.4 $0.00Scheibel (Deloitte) to discuss tenant lease modifications and tenant reserve methodologies. Meriwether, Anna Draft The New York Stock Exchange $0.00 2.0 $0.00letter, independence letter and consents. Meriwether, Anna Close additional notes on accounts $0.00 3.0 $0.00receivable internal control testing. Meriwether, Anna Close additional notes on accounts $0.00 3.0 $0.00receivable lease modification control. Meriwether, Anna Analyze and submit Q4 2020 beneficial $0.00 2.0 $0.00owner testing. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status and team goals for the week. Nicholson, Sean Revenue control documentation for $0.00 0.5 $0.00straight line rent process. Nicholson, Sean Prepare straight line rent testing. $0.00 1.5 $0.00 Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, R. Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status and team goals for the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss process for straight line rent testing for the FY2020 audit. Nicholson, Sean Document budgeting control and $0.00 4.0 $0.00budgeting control operating effectiveness. Nicholson, Sean Address notes within revenue control $0.00 1.5 $0.00documentation. Nicholson, Sean Continue to document budgeting $0.00 1.8 $0.00control and budgeting control operating effectiveness. Nicholson, Sean Call with R. Grundberg, A. Hays $0.00 0.3 $0.00(Deloitte) to discuss weekly goals for the FY2020 audit. Scheibel, Patrick Prepare for upcoming call with M. $0.00 0.6 $0.00Cummings, D. Keddie, S. Korczyk (Deloitte) to discuss tenant lease modifications and tenant reserve methodologies. Scheibel, Patrick Call with M. Cummings, D. Keddie, S. $0.00 0.4 $0.00Korczyk (Deloitte) to discuss tenant lease modifications and tenant reserve methodologies. /19/2021 Bell, Caleb Prepare service auditor reviews for the $0.00 3.3 $0.00in-scope system and organization controls applications/systems. Bell, Caleb Prepare risk associated with $0.00 2.7 $0.00 information technology workpapers for the in-scope applications. Bell, Caleb Prepare year-end memos for the audit $0.00 1.0 $0.00file. Cummings, Molly Review property narrative and part of $0.00 1.0 $0.00the impairment closed notes. Grundberg, Ryan Update busy season tracker and $0.00 2.6 $0.00weekly planning of CBL work to complete. Grundberg, Ryan Address real estate asset narrative $0.00 0.6 $0.00notes.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2021 Grundberg, Ryan Address notes within impairment $0.00 1.0 $0.00guided risk assessment appendices. Grundberg, Ryan Continue to address impairment $0.00 1.0 $0.00guided risk assessment notes. Grundberg, Ryan Prepare year-end impairment $0.00 1.5 $0.00recoverability analyses test data workpaper. Grundberg, Ryan Prepare impairment rent roll testing. $0.00 3.1 $0.00 Hays, Aaron Clear notes relating to legal letter $0.00 1.4 $0.00confirmations. Hays, Aaron Clear notes relating to internal controls $0.00 0.6 $0.00over the review of real estate tax accrual. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss notes relating Q4 2020 memo and questions over year-end revenue testing procedures. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss work and technical issues to address notes in the real estate tax accrual control documentation. Hays, Aaron Clear notes relating to Q4'2020 memo. $0.00 3.0 $0.00 Hays, Aaron Clear notes relating to Q4'2020 report $0.00 1.2 $0.00memo. Hays, Aaron Clear notes relating to entity level $0.00 0.8 $0.00controls documentation. Hays, Aaron Document site visit testing performed $0.00 2.7 $0.00virtually at Hamilton Place Mall. Hays, Aaron Update documentation of operating $0.00 0.7 $0.00effectiveness of internal control testing. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss notes relating to legal letters. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss notes relating to services tracker for audit and non-audit services provided. Keddie, Danny Review note closure for legal letters, $0.00 1.2 $0.00impairment guided risk assessment,

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2021 Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00notes relating to legal letters. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00notes relating to Q4 2020 memo and questions over year-end revenue testing procedures. Korczyk, Stefanie Clear notes on miscellaneous $0.00 0.2 $0.00workbooks documenting testing of internal controls over financial reporting (i. e. real estate assets). Korczyk, Stefanie Clear notes on draft The New York $0.00 0.6 $0.00Stock Exchange and independence letters to be issued to the audit committee. Korczyk, Stefanie Call with S. Nicholson (Deloitte) to $0.00 0.2 $0.00discuss services tracker documentation comments and fee structure documentation therein. Mangal, Aastha Update notes on Argus sensitivities on $0.00 2.0 $0.003 selections - Burnsville Mall, Asheville Mall, Monroeville Mall - in 2Q 2020. Meriwether, Anna Document journal entries to exclude $0.00 4.0 $0.00within profiling as of 9/30. Meriwether, Anna Continue to document journal entries $0.00 3.0 $0.00to exclude within profiling as of 9/30. Nicholson, Sean Address notes in the services tracker $0.00 4.3 $0.00workpaper. Nicholson, Sean Continue to prepare straight line rent $0.00 2.5 $0.00testing. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss notes relating services tracker for audit and non-audit services provided. Nicholson, Sean Call with S. Korczyk (Deloitte) to $0.00 0.2 $0.00discuss services tracker documentation comments and fee structure documentation therein. Nicholson, Sean Organize requests to check project $0.00 1.2 $0.00plan timing with the client prior to the CBL weekly call.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2021 Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00work and technical issues to address notes in the real estate tax accrual control documentation. Nicholson, Sean Continue to address notes within $0.00 1.0 $0.00revenue control documentation. /20/2021 Bell, Caleb Review information for year-end $0.00 1.5 $0.00testing. Bell, Caleb Prepare confirmation tables for A. $0.00 1.5 $0.00Cobb, A. Hardin, S. Arndt (CBL). Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Review New York Stock Exchange $0.00 0.8 $0.00letter and independence letter. Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.8 $0.00discuss wording of common area maintenance and miscellaneous items related to audit status. Cummings, Molly Review performance indicator $0.00 1.0 $0.00analysis. Cummings, Molly Review confirmations to be sent out $0.00 0.2 $0.00related to legal and equity. Grundberg, Ryan Research current year accounting $0.00 0.5 $0.00standards adoptions and pull prior year memos into audit file. Grundberg, Ryan Review budget operating effectiveness $0.00 2.7 $0.00(OE), lease status report (LSR) testing workpapers. Grundberg, Ryan Email S. Nicholson (Deloitte) regarding $0.00 0.4 $0.00budgeting controls documentation and testing procedures. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /20/2021 Grundberg, Ryan Call with D. Keddie, A. Meriwether $0.00 0.8 $0.00(Deloitte), T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.8 $0.00discuss year-end revenue testing procedures. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss weekly goals for the FY2020 audit and questions of substantive testing. Hays, Aaron Clear notes relating to documentation $0.00 0.6 $0.00of internal controls over property rollforward review. Hays, Aaron Document site visit testing performed $0.00 1.6 $0.00virtually at Turtle Creek Mall. Hays, Aaron Document site visit testing performed $0.00 2.3 $0.00virtually at Eastland Mall. Hays, Aaron Document sampling methods used for $0.00 2.8 $0.00substantive procedures of base rent revenue testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Call with D. Keddie, R. Grundberg, A. $0.00 0.8 $0.00Meriwether, S. Nicholson (Deloitte), T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Generate fraud slides for meeting with $0.00 0.7 $0.00fraud specialists A. Campanelli, A. Edwards (Deloitte) regarding year-end procedures. Keddie, Danny Call with S. Korczyk, S. Nicholson $0.00 0.7 $0.00(Deloitte) to discuss interest expense and accrued interest testing adjustments for current year testing

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /20/2021 Keddie, Danny Call with R. Grundberg, A. Meriwether $0.00 0.8 $0.00(Deloitte), T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Review independence compliance $0.00 0.2 $0.00work for beneficial owners. Keddie, Danny Review comments addressed in Q4 $0.00 0.3 $0.002020 report for risk assessment purposes. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.8 $0.00year-end revenue testing procedures. Keddie, Danny Review test criteria documentation for $0.00 0.4 $0.00impairment work based on industry surveys and historical information. Korczyk, Stefanie Review memo documenting planned $0.00 0.8 $0.00approach to auditing journal entries to address the risk of management override of controls. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $0.00 0.8 $0.00discuss wording of common area maintenance and miscellaneous items related to audit status. Korczyk, Stefanie Call with D. Keddie and S. Nicholson $0.00 0.7 $0.00(Deloitte) to discuss interest expense and accrued interest testing adjustments for current year testing related to default interest. Korczyk, Stefanie Update draft wording of common area $0.00 0.4 $0.00maintenance. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /20/2021 Mangal, Aastha Update notes on Argus sensitivities on $0.00 2.0 $0.003 selections in 2Q 2020. Meriwether, Anna Email S. Nicholson (Deloitte) regarding $0.00 0.3 $0.00budgeting controls documentation and testing procedures. Meriwether, Anna Call with D. Keddie, R. Grundberg, S. $0.00 0.8 $0.00Nicholson, A. Hays (Deloitte), T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with D. Keddie, R. Grundberg $0.00 0.8 $0.00(Deloitte), T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Document journal entries to select for $0.00 4.0 $0.00further testing. Nicholson, Sean Document budgeting control and $0.00 2.4 $0.00budgeting control operating effectiveness. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Nicholson, Sean Call with D. Keddie, R. Grundberg, A. $0.00 0.8 $0.00Meriwether and A. Hays (Deloitte), T. Wingo, T. Overly, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00weekly goals for the FY2020 audit and questions of substantive testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /20/2021 Nicholson, Sean Call with S. Korczyk and D. Keddie $0.00 0.7 $0.00(Deloitte) to discuss interest expense and accrued interest testing adjustments for current year testing related to default interest. Nicholson, Sean Prepare debt interest testing $0.00 3.8 $0.00documentation. Nicholson, Sean Follow-up to CBL weekly call and $0.00 1.5 $0.00organize document requests . /21/2021 Bell, Caleb Prepare privileged access workpaper $0.00 3.4 $0.00for year-end. Campanelli, Anthony Meeting with A. Edwards, M. $0.00 0.5 $0.00Cummings, D. Keddie, S. Korczyk (Deloitte) to conduct year end update to fraud brainstorming. Cummings, Molly Review closed notes on impairment. $0.00 0.7 $0.00 Cummings, Molly Review closed note on New York stock $0.00 0.1 $0.00exchange letter. Cummings, Molly Review analysis of CBL affiliates for $0.00 0.4 $0.00independence matters at Q4 2020. Cummings, Molly Meeting with A. Campanelli, A. $0.00 0.5 $0.00Edwards, D. Keddie, S. Korczyk (Deloitte) to conduct year end update to fraud brainstorming. Cummings, Molly Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00clarify financial reporting comments as well as a note in the cross board analysis. Cummings, Molly Review closed notes on performance $0.00 0.3 $0.00indicator analysis. Edwards, Amy A Meeting with A. Campanelli, M. $0.00 0.5 $0.00Cummings, D. Keddie, S. Korczyk (Deloitte) to conduct year end update to fraud brainstorming. Grundberg, Ryan Update analyses for year-end, $0.00 2.8 $0.00research equity method and Other than temporary impairment guidance.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /21/2021 Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss CBL's impairment controls related to equity method indicators. Grundberg, Ryan Address test data notes and research $0.00 0.4 $0.00Q4 2020 data and visualizations to assist in documentation. Grundberg, Ryan Address impairment fair value $0.00 3.9 $0.00appraisal notes Grundberg, Ryan Schedule calls with D. Keddie and T. $0.00 0.5 $0.00Stiffler (Deloitte) to discuss equity method impairment. Grundberg, Ryan Prepare discounted cash flow analysis $0.00 2.0 $0.00for company's equity method assets. Grundberg, Ryan Call with D. Keddie, T. Stiffler (Deloitte) $0.00 0.6 $0.00to discuss CBL's impairment controls related to equity method indicators. Hays, Aaron Document substantive procedures of $0.00 2.6 $0.00percentage in lieu revenue testing. Hays, Aaron Document substantive procedures of $0.00 3.9 $0.00base rent revenue testing relating to the account balance. Hays, Aaron Continue to document substantive $0.00 3.1 $0.00procedures of base rent revenue testing relating to the account balance. Keddie, Danny Meeting with R. Grundberg (Deloitte) to $0.00 0.6 $0.00discuss CBL’s impairment controls related to equity method indicators. Keddie, Danny Call with R. Grundberg, T. Stiffler $0.00 0.6 $0.00(Deloitte) to discuss CBL's impairment controls related to equity method indicators. Keddie, Danny Meeting with A. Campanelli, A. $0.00 0.5 $0.00Edwards, M. Cummings, S. Korczyk (Deloitte) to conduct year end update to fraud brainstorming. Keddie, Danny Review fraud risk questionnaire. $0.00 0.2 $0.00 Keddie, Danny Update slides to memorialize $0.00 0.2 $0.00discussion with fraud specialists A. Campanelli, A. Edwards (Deloitte).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /21/2021 Korczyk, Stefanie Review documentation of testing of $0.00 1.8 $0.00design effectiveness of entity level controls in accordance with the committee of sponsoring organizations of the treadway commission (COSO) framework. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.6 $0.00discuss litigation and journal entry documentation and testing procedures. Korczyk, Stefanie Meeting with A. Edwards, M. $0.00 0.5 $0.00Cummings, D. Keddie, A. Campanelli (Deloitte) to conduct year end update to fraud brainstorming. Meriwether, Anna Close notes on journal entry profiling, $0.00 3.0 $0.00which includes the exclusion of journal entries (part 2). Meriwether, Anna Close notes on journal entry profiling, $0.00 4.0 $0.00which includes the exclusion of journal entries. Meriwether, Anna Review straight line rent substantive $0.00 1.0 $0.00testing. Meriwether, Anna Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss straight line rent testing procedures. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.6 $0.00discuss litigation and journal entry documentation and testing procedures. Meriwether, Anna Close journal entry criteria notes. $0.00 2.0 $0.00 Nicholson, Sean Address notes on services tracker and $0.00 2.0 $0.00straight line rent. Nicholson, Sean Call with M. Cummings (Deloitte) to $0.00 0.3 $0.00clarify financial reporting comments as well as a note in the cross board analysis. Nicholson, Sean Prepare debt interest testing $0.00 2.0 $0.00documentation. Nicholson, Sean Continue to prepare debt interest $0.00 4.0 $0.00testing documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /21/2021 Nicholson, Sean Organize board of directors minutes $0.00 0.5 $0.00section of the file to check items to be rolled forward from prior quarters are included. Nicholson, Sean Call with A. Meriwether (Deloitte) to $0.00 0.3 $0.00discuss straight line rent testing procedures. Sanghvi, Jiten Plan for fair value measurements $0.00 1.0 $0.00pertaining to impairment of assets including staffing projections, scoping and scheduling. Smith, Wyn Review internal controls over the $0.00 0.6 $0.00impairment process. Stiffler, Tommy Call with R. Grundberg, D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss CBL's impairment controls related to equity method indicators. /22/2021 Bell, Caleb Review internal audit's work for year- $0.00 3.1 $0.00end. Cummings, Molly Meeting with D. Keddie, R. Grundberg $0.00 0.5 $0.00(Deloitte) to discuss CBL’s impairment controls related to equity method indicators. Cummings, Molly Review impairment fair value apprasial $0.00 1.0 $0.00for Asheville Mall Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Grundberg, Ryan Continue to address impairment fair $0.00 4.0 $0.00value appraisal notes Grundberg, Ryan Meeting with M. Cummings and D. $0.00 0.5 $0.00Keddie (Deloitte) to discuss CBL's impairment controls related to equity method indicators. Grundberg, Ryan Continue to address impairment fair $0.00 1.8 $0.00value appraisal notes

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Document substantive testing of $0.00 1.3 $0.00operating expenses procedures. Hays, Aaron Continue to document substantive $0.00 2.9 $0.00procedures of base rent revenue testing relating to the account balance. Hays, Aaron Continue to document substantive $0.00 1.1 $0.00procedures of percentage in lieu revenue testing. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.7 $0.00discuss status of year-end substantive testing procedures. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss year-end revenue testing procedures. Hays, Aaron Continue to document sampling $0.00 0.9 $0.00 methods used for substantive procedures of base rent revenue testing. Hays, Aaron Send additional selections for $0.00 0.2 $0.00substantive base rent and percentage in lieu revenue testing to W. Martin, L. Randolph, M. Liskey, M. Monahan, E. Terry, C. Doss, V. Strelkov, K. Russel (CBL). Keddie, Danny Meeting with M. Cummings, R. $0.00 0.5 $0.00Grundberg (Deloitte) to discuss CBL’s impairment controls related to equity method indicators.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss straight line rent and service tracker questions and comments as well as debt interest questions of documentation. Keddie, Danny Review note closure on appraisal work $0.00 0.3 $0.00for Asheville mall. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00year-end revenue testing procedures. Korczyk, Stefanie Clear notes on export of data $0.00 1.2 $0.00validation, reconciliation, test results from journal entry tool used for testing of journal entries to address the risk of management override of controls for the nine months ended 9/30/2020. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Update journal entry memos related to $0.00 4.0 $0.00fraud and management override. Meriwether, Anna Close additional notes on journal $0.00 3.0 $0.00entries. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Nicholson, Sean Prepare depreciation testing $0.00 2.3 $0.00workpaper. Nicholson, Sean Continue to prepare debt interest $0.00 2.8 $0.00testing documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00status of year-end substantive testing procedures. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Nicholson, Sean Document budgeting control and $0.00 2.1 $0.00budgeting control operating effectiveness. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss straight line rent and service tracker questions and comments as well as debt interest questions of documentation. Smith, Wyn Continue to review internal controls $0.00 1.1 $0.00over the impairment process. /23/2021 Cummings, Molly Review closed notes on Monroeville $0.00 0.5 $0.00and Burnsville. Cummings, Molly Review journal entry profiling. $0.00 1.0 $0.00 Hays, Aaron Continue to document substantive $0.00 3.6 $0.00testing of operating expenses procedures. Keddie, Danny Review note closure on services $0.00 0.5 $0.00tracker for audit and non-audit services in the current year. Keddie, Danny Review note closure on straight line $0.00 0.4 $0.00rent receivable testing. Keddie, Danny Review note closure for appraisal work $0.00 0.6 $0.00for Monroeville Mall and Burnsville center. Korczyk, Stefanie Review documentation of testing of $0.00 0.9 $0.00design effectiveness of entity level controls in accordance with the committee of sponsoring organizations of the treadway commission (COSO) framework.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /24/2021 Hays, Aaron Document operating expense $0.00 3.3 $0.00 substantive testing procedures. /25/2021 Bell, Caleb Prepare independent workpapers for $0.00 3.7 $0.00year-end. Bell, Caleb Prepare reliance and reperformance $0.00 3.8 $0.00workpapers for year-end testing. Cummings, Molly Review closed notes on property, $0.00 0.5 $0.00plant, equipment controls. Cummings, Molly Review closed notes on accounts $0.00 0.5 $0.00receivable controls. Cummings, Molly Review closed notes on financial $0.00 0.3 $0.00reporting narrative. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Review independence services tracker. $0.00 0.7 $0.00 Cummings, Molly Review explanations for why certain $0.00 3.0 $0.00journal entries are not in scope for testing. Grundberg, Ryan Address impairment guided risk $0.00 1.1 $0.00assessment appendices notes. Grundberg, Ryan Call with D. Keddie and A. Hays $0.00 1.2 $0.00(Deloitte) to discuss questions over year-end revenue and expense testing procedures. Grundberg, Ryan Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss budgeting control documentation. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2021 Grundberg, Ryan Prepare for year end impairment $0.00 2.1 $0.00testing, including researching market reports, prepare questions for A. Houghton (CBL), review prior year end impairment testing workpapers. Grundberg, Ryan Provide instruction to A. Hays $0.00 0.9 $0.00(Deloitte) regarding substantive testing. Grundberg, Ryan Continue to update busy season $0.00 2.1 $0.00tracker and weekly planning of CBL work to complete. Hays, Aaron Call with D. Keddie and R. Grundberg $0.00 1.2 $0.00(Deloitte) to discuss year-end revenue and expense testing procedures. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss weekly goals for the FY2020 audit and substantive testing. Hays, Aaron Clear notes relating to entity level $0.00 2.2 $0.00controls' documentation. Hays, Aaron Continue to document operating $0.00 3.4 $0.00expense substantive testing procedures. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Call with R. Grundberg, A. Hays $0.00 1.2 $0.00(Deloitte) to discuss year-end revenue and expense testing procedures. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss substantive audit approach for testing accounts receivable and the draft form of corresponding tenant confirmations.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2021 Korczyk, Stefanie Clear notes on testing of operating $0.00 0.4 $0.00effectiveness of controls over lease modifications under Accounting standard codification 842 - operating lease accounting- and financial accounting standards board lease modification questions and answers. Korczyk, Stefanie Review export of data validation, $0.00 0.3 $0.00reconciliation, test results from the journal entry tool to address the risk of management override of controls for the nine months ended 9/30/2020. Korczyk, Stefanie Review documentation of testing of $0.00 0.6 $0.00journal entries selected for the nine months ended 9/30/2020. Korczyk, Stefanie Prepare for engagement team weekly $0.00 0.4 $0.00planning session. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss substantive audit approach for testing accounts receivable and the draft form of corresponding tenant confirmations. Meriwether, Anna Close notes of journal entry testing $0.00 3.0 $0.00selections. Meriwether, Anna Close notes of journal entry testing $0.00 4.0 $0.00profiling. Meriwether, Anna Continue to close notes of journal entry $0.00 2.0 $0.00testing profiling. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00weekly goals for the FY2020 audit and

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2021 Nicholson, Sean Test gain on sales, evaluate disposals, $0.00 4.2 $0.00held for sale assets. Nicholson, Sean Call with R. Grundberg (Deloitte) to $0.00 0.3 $0.00discuss budgeting control documentation. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Nicholson, Sean Address notes within the straight line $0.00 1.4 $0.00rent documentation. Nicholson, Sean Prepare depreciation testing. $0.00 2.2 $0.00 Nicholson, Sean Prepare independence compliance $0.00 1.2 $0.00documentation and follow up with non- responders. Staat, Jeff Review risk assessment docs signal $0.00 1.5 $0.00and related. Stiffler, Tommy Review responses to impairment $0.00 0.4 $0.00workpaper review comments. /26/2021 Bell, Caleb Continue to perform reliance and $0.00 2.0 $0.00reperformance testing from internal audit. Bell, Caleb Perform reliance and reperformance $0.00 2.3 $0.00testing from internal audit. Bell, Caleb Prepare UltiPro service auditor reports $0.00 3.7 $0.00and year-end memos. Cummings, Molly Review sale analysis on long-lived $0.00 0.3 $0.00assets related to 12/31/20. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 1.3 $0.00development and pro forma process and year end impairment. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.4 $0.00questions over year-end expense testing procedures. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 0.4 $0.00questions over year-end expense

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /26/2021 Grundberg, Ryan Continue to address impairment $0.00 4.0 $0.00guided risk assessment appendices notes. Grundberg, Ryan Review equity method impairment $0.00 2.5 $0.00control documentation. Grundberg, Ryan Continue to address impairment $0.00 2.6 $0.00guided risk assessment appendices notes. Hays, Aaron Perform sampling procedures for $0.00 3.0 $0.00operating expense debit/credit entries. Hays, Aaron Continue to document operating $0.00 3.7 $0.00expense substantive testing procedures. Hays, Aaron Continue to document operating $0.00 3.1 $0.00expense substantive testing procedures. Hays, Aaron Prepare payroll testing template. $0.00 0.7 $0.00 Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss year-end expense testing procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.4 $0.00discuss year-end expense testing procedures. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss year-end expense testing procedures. Keddie, Danny Review note closure on straight line $0.00 0.4 $0.00rent receivable testing. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00year-end expense testing procedures. Keddie, Danny Research debit and credit populations $0.00 0.6 $0.00for expense testing. Keddie, Danny Review independence compliance $0.00 0.2 $0.00documentation. Korczyk, Stefanie Coordinate status update and $0.00 0.5 $0.00communicate with J. Staat (engagement quality control reviewer) (Deloitte).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /26/2021 Meriwether, Anna Close notes of journal entry testing $0.00 4.0 $0.00memo. Meriwether, Anna Continue to close notes of journal entry $0.00 4.0 $0.00testing profiling. Nicholson, Sean Address notes in disposals testing and $0.00 1.6 $0.00independence compliance testing. Nicholson, Sean Prepare testing of gain on $0.00 2.4 $0.00extinguishment of debt. Nicholson, Sean Continue to prepare depreciation $0.00 1.7 $0.00testing. Nicholson, Sean Prepare budget control documentation. $0.00 1.1 $0.00 Nicholson, Sean Prepare debt interest testing. $0.00 1.2 $0.00 Nicholson, Sean Check project plan timing with the $0.00 1.0 $0.00client prior to the CBL weekly call. Nicholson, Sean Address notes in the services tracker. $0.00 0.7 $0.00 Staat, Jeff Clear notes from reporting deliverables $0.00 0.5 $0.00for 2020 audit /27/2021 Cummings, Molly Call (partial) with S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Call with D. Keddie, R. Grundberg $0.00 0.7 $0.00(Deloitte), F. Khaleel, A. Cobb, A. Houghton (CBL) to discuss year end impairment. Cummings, Molly Call with D. Keddie, R. Grundberg and $0.00 0.4 $0.00W. Smith (Deloitte) to discuss CBL’s process related to equity method impairment indicators. Cummings, Molly Review various journal entry memos $0.00 0.8 $0.00including planned approach and exploratory data analysis specialist memos and tools. Grundberg, Ryan Call with A. Hays (Deloitte), A. $0.00 0.5 $0.00Houghton (CBL) to discuss CBL's payroll process.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /27/2021 Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.1 $0.00questions over year-end expense sampling and testing procedures. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00questions over year-end expense testing procedures. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.0 $0.00questions over year-end expense testing procedures. Grundberg, Ryan Plan and update workpaper tracker for $0.00 1.2 $0.00engagement team documentation and review timelines through report issuance Grundberg, Ryan Provide instruction to A. Hays $0.00 4.0 $0.00(Deloitte) regarding substantive testing, including making prioritization plan as well as emailing and discussing with other team members. Grundberg, Ryan Continue to plan for $0.00 0.2 $0.00 assisting/onboarding staff A. Hays (Deloitte) with substantive testing, including making prioritization plan as well as emailing and discussing with other team members. Grundberg, Ryan Call with S. Korczyk and A. Hays $0.00 0.7 $0.00(Deloitte) to discuss questions over entity-level control documentation. Grundberg, Ryan Call with M. Cummings, D. Keddie $0.00 0.7 $0.00(Deloitte), F. Khaleel, A. Cobb, A. Houghton (CBL) to discuss year end impairment. Grundberg, Ryan Call with M. Cummings, D. Keddie and $0.00 0.4 $0.00W. Smith (Deloitte) to discuss CBL’s process related to equity method impairment indicators. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /27/2021 Hays, Aaron Call with A. Meriwether and S. $0.00 0.7 $0.00Nicholson (Deloitte), A. Cobb, T. Wingo, T. Overly, A. Houghton and C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Continue to clear notes relating to $0.00 4.0 $0.00entity level controls' documentation. Hays, Aaron Perform sampling procedures and $0.00 1.8 $0.00send selections for specialty leasing and tenant reimbursement revenue. Hays, Aaron Perform additional sampling $0.00 1.9 $0.00 procedures and make additional selections for operating expenses. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.1 $0.00discuss year-end expense sampling and testing procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 0.7 $0.00discuss year-end expense testing procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.0 $0.00discuss year-end expense testing procedures. Hays, Aaron Call M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Call with S. Korczyk and R. Grundberg $0.00 0.7 $0.00(Deloitte) to discuss entity-level control documentation. Hays, Aaron Call with R. Grundberg (Deloitte), A. $0.00 0.5 $0.00Houghton (CBL) to discuss CBL’s payroll process. Keddie, Danny Email A. Meriwether, R. Grunberg, S. $0.00 0.3 $0.00Nicholson (Deloitte) regarding walk staff through workpapers.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /27/2021 Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Call with M. Cummings, R. Grundberg $0.00 0.7 $0.00(Deloitte), F. Khaleel, A. Cobb, A. Houghton (CBL) to discuss year end impairment. Keddie, Danny Call with M. Cummings, R. Grundberg $0.00 0.4 $0.00and W. Smith (Deloitte) to discuss CBL’s process related to equity method impairment indicators. Korczyk, Stefanie Call with R. Grundberg, A. Hays $0.00 0.7 $0.00(Deloitte) to discuss entity-level control documentation. Korczyk, Stefanie Clear notes on various journal entry $0.00 1.1 $0.00testing workpapers through 9/30/2020. Korczyk, Stefanie Prepare documentation of testing of $0.00 1.2 $0.00journal entries to address the risk of management override of controls. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 1.0 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Draft updated wording regarding the $0.00 0.2 $0.00identified material weakness to be included in assessment of risks associated with the control (RAWCs) for controls in which we plan to take a reliance. Korczyk, Stefanie Email D. Dreyovich, C. Hayes $0.00 0.5 $0.00(Deloitte) regarding engagement economics. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss journal entry selection review notes. Korczyk, Stefanie Review substantive testing of property $0.00 0.6 $0.00disposals and analysis of held for sale

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /27/2021 Meriwether, Anna Clear notes on straight line rent testing. $0.00 4.0 $0.00 Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.7 $0.00(Deloitte), A. Cobb, T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss journal entry selection review notes. Meriwether, Anna Review assessment of disposals, held $0.00 3.0 $0.00for sale and gain on sales testing. Nicholson, Sean Address notes in disposals testing. $0.00 1.2 $0.00 Nicholson, Sean Prepare variable common area $0.00 2.6 $0.00maintenance (CAM), real estate tax (RET) reimbursement revenue testing. Nicholson, Sean Prepare year-end risk assessment $0.00 3.8 $0.00update documentation. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.7 $0.00(Deloitte), A. Cobb, T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Nicholson, Sean Continue to prepare depreciation $0.00 2.2 $0.00testing. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 1.0 $0.00Keddie, R. Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Smith, Wyn Call with M. Cummings, D. Keddie, R. $0.00 0.4 $0.00Grundberg (Deloitte) to discuss CBLs process related to equity method impairment indicators. Staat, Jeff Review impairment workpapers. $0.00 1.5 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /28/2021 Bell, Caleb Continue to perform reliance and $0.00 4.0 $0.00reperformance testing from internal audit. Cummings, Molly Review journal entry selections, $0.00 1.5 $0.00disposition testing, gain on sale. Grundberg, Ryan Provide instruction to A. Hays $0.00 0.9 $0.00(Deloitte) regarding testing selection within the operating expenses testing. Grundberg, Ryan Address year end recoverability $0.00 3.5 $0.00analysis test data testing notes. Grundberg, Ryan Call with D. Keddie and A. Hays $0.00 1.0 $0.00(Deloitte) to discuss questions over year-end revenue and expense testing. Grundberg, Ryan Review the budgeting - auditing $0.00 1.0 $0.00management's estimates memo. Grundberg, Ryan Review percent in lieu testing. $0.00 3.5 $0.00 Hays, Aaron Continue to perform substantive testing $0.00 1.6 $0.00procedures over base rent revenue. Hays, Aaron Perform substantive testing $0.00 1.2 $0.00 procedures over operating expenses. Hays, Aaron Call with D. Keddie and R. Grundberg $0.00 1.0 $0.00(Deloitte) to discuss year-end revenue and expense testing. Hays, Aaron Call with A. Meriwether and S. $0.00 0.6 $0.00Nicholson (Deloitte) to discuss the FY2020 audit and questions of substantive testing. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss year-end revenue testing. Hays, Aaron Email S. Nicholson (Deloitte) regarding $0.00 0.5 $0.00workflow from the guided risk assessment to substantive testing workpaper. Hays, Aaron Perform substantive testing $0.00 3.4 $0.00 procedures over base rent revenue. Hays, Aaron Update risks of material misstatement $0.00 0.8 $0.00per the guided risk assessment for revenue and operating expense substantive testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /28/2021 Keddie, Danny Email A. Cobb (CBL) regarding $0.00 0.4 $0.00additional fraud risk survey. Keddie, Danny Call with R. Grundberg, A. Hays $0.00 1.0 $0.00(Deloitte) to discuss year-end revenue and expense testing. Keddie, Danny Review budget process $0.00 0.6 $0.00 documentation. Keddie, Danny Review updates to survey data for $0.00 0.3 $0.00impairment. Keddie, Danny Review material weakness memo $0.00 0.5 $0.00conclusions. Korczyk, Stefanie Document testing of journal entries to $0.00 1.2 $0.00address the risk of management override of controls. Korczyk, Stefanie Email H. Snyder, W. Aycock (Deloitte) $0.00 0.5 $0.00regarding engagement team staffing plans. Korczyk, Stefanie Review substantive testing of gain on $0.00 0.2 $0.00extinguishment of Burnsville Center debt. Meriwether, Anna Continue to close notes on journal $0.00 1.0 $0.00entry testing selections. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.6 $0.00(Deloitte) to discuss rest of the week’s goals for the FY2020 audit and questions of substantive testing. Meriwether, Anna Review site visit documentation for $0.00 3.0 $0.00Eastland Mall, Turtle Creek Mall, SouthPark Mall, Valley View Mall, Hamilton Place Mall. Meriwether, Anna Close notes on journal entry testing $0.00 4.0 $0.00selections. Nicholson, Sean Prepare documentation on the year- $0.00 2.6 $0.00end risk assessment update. Nicholson, Sean Prepare documentation of variable $0.00 2.2 $0.00common area maintenance (CAM), variable real estate tax (RET) testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /28/2021 Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.6 $0.00(Deloitte) to discuss the FY2020 audit and questions of substantive testing. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00year-end revenue testing. Nicholson, Sean Address notes within the compliance $0.00 0.5 $0.00and disposals workpapers. Sikand, Prerna Roll out survey related to fraud risk $0.00 1.5 $0.00assessment (FRA) to be rolled out to the client. Staat, Jeff Review Sarbanes–Oxley memo. $0.00 1.2 $0.00 /29/2021 Cummings, Molly Review CBL notes on journal entries, $0.00 1.5 $0.00accounts receivable confirmation template and workpaper containing market data for impairment, close notes on revenue guided risk assessment, close notes on journal entry process memo, close profiling notes. Cummings, Molly Call with I. Perez, E. Bergmann, D. $0.00 0.3 $0.00Keddie, S. Korczyk (Deloitte) to discuss accounting treatment of debt and debt related costs during bankruptcy. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Edwards, Amy A Review fraud survey materials. $0.00 1.0 $0.00 Grundberg, Ryan Prepare equity method impairment - $0.00 3.1 $0.00other than temporary impairment - analysis control testing. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /29/2021 Grundberg, Ryan Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss engagement status work to be completed. Grundberg, Ryan Calls with A. Hays (Deloitte) to discuss $0.00 2.1 $0.00questions over year-end revenue and expense testing. Hays, Aaron Clear notes relating to percentage in $0.00 2.4 $0.00lieu revenue substantive testing procedures. Hays, Aaron Calls with R. Grundberg (Deloitte) to $0.00 2.1 $0.00discuss year-end revenue and expense testing. Hays, Aaron Update guided risk assessment for $0.00 0.3 $0.00rental revenue. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Perform additional sampling relating to $0.00 0.6 $0.00percentage in lieu revenue substantive testing procedures. Hays, Aaron Continue to perform substantive testing $0.00 2.6 $0.00procedures over operating expenses. Karafiat, Ella Call with I. Perez, M. Cummings, D. $0.00 0.3 $0.00Keddie, S. Korczyk (Deloitte) to discuss accounting treatment of debt and debt related costs during bankruptcy. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.2 $0.00discuss questions regarding substantive analytical procedures on variable common area maintenance and depreciation. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss questions regarding substantive analytical procedures on variable common area maintenance and depreciation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /29/2021 Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss draft tenant accounts receivable confirmations and treatment of debt issuance costs. Keddie, Danny Call with I. Perez, E. Bergmann, M. $0.00 0.3 $0.00Cummings, S. Korczyk (Deloitte) to discuss accounting treatment of debt and debt related costs during bankruptcy. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Korczyk, Stefanie Call with I. Perez, E. Bergmann, M. $0.00 0.3 $0.00Cummings and D. Keddie (Deloitte) to discuss accounting treatment of debt and debt related costs during bankruptcy. Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $0.00 0.3 $0.00accounting treatment of debt and debt related costs during bankruptcy. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss draft tenant accounts receivable confirmations and treatment of debt issuance costs. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Close notes on journal entry memos. $0.00 2.0 $0.00 Meriwether, Anna Close notes on journal entry criteria $0.00 2.0 $0.00worksheet. Meriwether, Anna Prepare tenant selections for accounts $0.00 2.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /29/2021 Meriwether, Anna Draft and close notes on accounts $0.00 2.0 $0.00receivables confirmations. Nicholson, Sean Continue to prepare documentation of $0.00 2.1 $0.00variable common area maintenance (CAM), variable real estate tax (RET) testing. Nicholson, Sean Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss engagement status work to be completed. Nicholson, Sean Prepare documentation on $0.00 4.4 $0.00 depreciation testing. Nicholson, Sean Prepare documentation on the year- $0.00 4.1 $0.00end risk assessment update. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss questions regarding substantive analytical procedures on variable common area maintenance and depreciation. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.2 $0.00discuss questions regarding substantive analytical procedures on variable common area maintenance and depreciation. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Perez Zaldivar, Ignacio Call with E. Bergmann, M. Cummings, $0.00 0.3 $0.00D. Keddie and S. Korczyk (Deloitte) to discuss accounting treatment of debt and debt related costs during bankruptcy. /30/2021 Grundberg, Ryan Continue to prepare equity method $0.00 4.0 $0.00impairment - other than temporary impairment - analysis control testing. Gu, Meg Review final general information $0.00 2.0 $0.00 technology control workpapers.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /30/2021 Hays, Aaron Perform substantive testing $0.00 3.9 $0.00 procedures relating to reimbursement and specialty leasing revenue. Keddie, Danny Review interest expense and accrued $0.00 0.8 $0.00interest documentation. Keddie, Danny Review journal entry profiling $0.00 0.5 $0.00documentation. Keddie, Danny Review accounting estimates memo $0.00 0.5 $0.00for budgets. Korczyk, Stefanie Address notes on journal entry testing $0.00 1.0 $0.00as of 9/30/2020. Korczyk, Stefanie Review documentation of testing of $0.00 2.1 $0.00entity level controls. /31/2021 Hays, Aaron Perform substantive testing $0.00 2.8 $0.00 procedures for specialty leasing revenue. Subtotal for Financial Statement Audit and Related Services: 2,464.4 $0.00m Retention /02/2020 Cummings, Molly Call with D. Keddie, S. Korczyk, M. $175.00 0.5 $87.50Rothchild, R. Young (Deloitte) to discuss Deloitte matters (i.e. retention approval paperwork, conflict checking, time reporting) related to bankruptcy filing. Korczyk, Stefanie Call with R. Young, M. Rothchild, M. $175.00 0.5 $87.50Cummings, D. Keddie (Deloitte) to discuss Deloitte matters (i.e. retention approval paperwork, conflict checking, time reporting) related to bankruptcy filing. /01/2020 Korczyk, Stefanie Gather information and respond to $175.00 1.1 $192.50questions from M. Rothchild (Deloitte) required for information to be filed with bankruptcy court.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees m Retention /08/2020 Cummings, Molly Review declaration in support of $175.00 0.7 $122.50debtor's application for entry of an order authorizing the debtors to retain Deloitte & Touche LLP for independent audit services effective as of the petition date. /09/2020 Cummings, Molly Call with M. Rothchild (Deloitte) to $175.00 0.3 $52.50discuss comments related to debtor's application for entry of an order authorizing the debtors to retain Deloitte & Touche LLP for independent audit services effective as of the petition date. /15/2020 Korczyk, Stefanie Draft engagement letter for non- $175.00 1.2 $210.00integrated audit to be performed in accordance with standards of Public Company Accounting Oversight Board to supersede prior engagement letter given change from integrated audit to non-integrated audit. /11/2021 Korczyk, Stefanie Review updated draft engagement $175.00 0.9 $157.50letter for non-integrated audit and prepare memo documenting consultation with attest risk management group for consultation on changes to standard form letter. /26/2021 Nicholson, Sean Email S. Korczyk (Deloitte) regarding $175.00 0.2 $35.00the independence compliance workpaper documentation. Subtotal for Firm Retention: 5.4 $945.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees t of Scope Audit Services /02/2020 Alimchandani, Hero Call with D. Keddie (Deloitte) to $175.00 0.5 $87.50discuss impacts of delisting from New York Stock Exchange, reporting requirements, and requirements for non-accelerated and smaller reporting company thresholds. Keddie, Danny Call with I. Perez, M. Cummings, S. $175.00 0.4 $70.00Korcyzk (Deloitte) to discuss impairment considerations and other items that may impact Q3 2020 reporting in light of bankruptcy filing. Korczyk, Stefanie Call with I. Perez, M. Cummings, D. $175.00 0.4 $70.00Keddie (Deloitte) to discuss impairment considerations and other items that may impact Q3 2020 reporting in light of bankruptcy filing. Korczyk, Stefanie Call with B. Hendrix (CBL) for update $175.00 0.1 $17.50on discussion with department of justice (DOJ). Perez Zaldivar, Ignacio Call with S. Korczyk (partial), M. $175.00 0.5 $87.50Cummings, D. Keddie (Deloitte) to discuss impairment considerations and other items that may impact Q3 2020 reporting in light of bankruptcy filing. /03/2020 Alimchandani, Hero Review thresholds and requirements $175.00 1.0 $175.00for delisting and deregistration of public shares and/or debt. Cummings, Molly Call with S. Korczyk (Deloitte) to $175.00 0.1 $17.50discuss questions for the company and filing considerations related to New York Stock Exchange delisting which occurred on 11/2. Cummings, Molly Call with D. Keddie (Deloitte) to $175.00 0.2 $35.00discuss delisting notification. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 0.1 $17.50discuss questions for the company and filing considerations related to New York Stock Exchange delisting which occurred on 11/2.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees t of Scope Audit Services /11/2020 Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.7 $122.50(Deloitte) to discuss going concern and bankruptcy footnote disclosures in the draft Q3 2020 Form 10-Q -quarterly report. /18/2020 Cummings, Molly Call with E. Burns (Deloitte) to discuss $175.00 0.5 $87.50client's request for Deloitte to speak with external counsel regarding liquidity covenant disclosures. Cummings, Molly Call with L. Snodgrass (Deloitte) to $175.00 0.4 $70.00discuss client's request for Deloitte to speak with external counsel regarding liquidity covenant disclosures. /20/2020 Kumar Venkatesh, Kumar Test revenue including Covid $175.00 4.1 $717.50enkatesh abatement. /24/2020 Kumar Venkatesh, Kumar Test Covid abatement. $175.00 3.5 $612.50enkatesh /25/2020 Kumar Venkatesh, Kumar Continue to test Covid abatement. $175.00 2.5 $437.50enkatesh /26/2020 Kumar Venkatesh, Kumar Continue to test Covid abatement. $175.00 3.9 $682.50enkatesh /30/2020 Kumar Venkatesh, Kumar Test revenue including Covid $175.00 1.5 $262.50enkatesh abatement. Staner, Ryan Review critical audit matter $175.00 2.0 $350.00documentation. /07/2020 Keddie, Danny Document considerations for impact of $175.00 1.0 $175.00COVID 19 and remote work environment on the audit plan and previous conclusions reached.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees t of Scope Audit Services /07/2020 Korczyk, Stefanie Review non-accelerated and small $175.00 0.4 $70.00reporting company criteria and related audit considerations to understand impacts to the annual audit of CBL's exit from accelerated filer status. Korczyk, Stefanie Review Q4 2020 updates to $175.00 0.2 $35.00considerations of how COVID-19 and the remote work environment impact on audit plan. /09/2020 Cummings, Molly Call with R. Staner, J. Staat, D. $175.00 0.5 $87.50Keddie, S. Korczyk (Deloitte) to discuss year-end update of the impact of COVID-19 and the remote working environment on the audit plan. Keddie, Danny Call with M. Cummings, R. Staner, J. $175.00 0.5 $87.50Staat, S. Korczyk (Deloitte) to discuss year-end update of the impact of COVID-19 and the remote working environment on the audit plan. Korczyk, Stefanie Call with M. Cummings, R. Staner, J. $175.00 0.5 $87.50Staat and D. Keddie (Deloitte) to discuss year-end update of the impact of COVID-19 and the remote working environment on the audit plan. /05/2021 Alimchandani, Hero Call with S. Korczyk and D. Keddie $175.00 0.6 $105.00(Deloitte) to discuss thresholds and requirements for filing status for smaller reporting company and non- accelerated filers. Keddie, Danny Call with S. Korczyk and H. $175.00 0.6 $105.00Alimchandani (Deloitte) to discuss thresholds and requirements for filing status for smaller reporting company and non-accelerated filers. Korczyk, Stefanie Call with D. Keddie and H. $175.00 0.6 $105.00Alimchandani (Deloitte) to discuss thresholds and requirements for filing status for smaller reporting company

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees t of Scope Audit Services /25/2021 Keddie, Danny Prepare guidance related to interest $175.00 0.3 $52.50expense treatment post and pre- petition. Subtotal for Out of Scope Audit Services: 27.6 $4,830.00 eparation of Fee Applications /02/2020 Cummings, Molly Call with M. Rothchild, R. Young $175.00 0.5 $87.50(Deloitte) to discuss process for billings and fee approvals during bankruptcy. Subtotal for Preparation of Fee Applications: 0.5 $87.50 arterly Review Services /02/2020 Cummings, Molly Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss accounting implications of bankruptcy filing on long-lived asset impairment. Cummings, Molly Call with D. Keddie, S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss Q3 2020 quarterly going concern facts and conclusion. Cummings, Molly Email A. Campanelli, S. Simpson, S. $0.00 0.4 $0.00Theuer, L. Snodgrass (Deloitte) regarding update on U. S. Securities and Exchange Commission and department of justice (DOJ) investigations regarding agreement for association with Q3 2020 filing. Grundberg, Ryan Address notes in fixed asset $0.00 2.0 $0.00impairment aanalyses (Q3 2020) - Stroud. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.8 $0.00open fixed asset impairment analysis and indicator questions. Grundberg, Ryan Address notes in fixed asset $0.00 4.0 $0.00impairment analyses (Q3 2020) - Brookfield and Laredo.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /02/2020 Keddie, Danny Review impairment recoverability $0.00 0.5 $0.00analysis for Meridian mall and Brookfield square. Keddie, Danny Call M. Cummings (Deloitte) to discuss $0.00 0.4 $0.00accounting implications of bankruptcy filing on long-lived asset impairment. Keddie, Danny Document outlets at Atlanta other than $0.00 1.2 $0.00temporary impairment analysis. Keddie, Danny Review Q3 2020 board minutes. $0.00 0.7 $0.00 Keddie, Danny Review quarterly procedures memo for $0.00 0.4 $0.00the Q3 2020 Form 10-Q. Keddie, Danny Call with M. Cummings and S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss Q3 2020 quarterly going concern facts and conclusions. Keddie, Danny Call with H. Alimchandani (Deloitte) to $0.00 0.5 $0.00discuss impacts of delisting from New York Stock Exchange, reporting requirements, requirements for non- accelerated and smaller reporting company thresholds. Korczyk, Stefanie Update Q3 2020 Audit Committee $0.00 1.0 $0.00presentation. Korczyk, Stefanie Call with M. Cummings and D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss Q3 2020 quarterly going concern facts and conclusion. Meriwether, Anna Prepare Q3 2020 property level debt $0.00 3.0 $0.00compliance testing. Meriwether, Anna Review Q2 2020 board committee $0.00 2.0 $0.00minutes. Meriwether, Anna Review Q3 20 10-Q tie out within the $0.00 3.0 $0.00Deloitte disclosure analytics tool. Nicholson, Sean Review board of directors minutes for $0.00 2.0 $0.00significant activity throughout the year. Nicholson, Sean Perform variance analysis procedures $0.00 2.6 $0.00for quarterly review. Nicholson, Sean Perform quarterly Sarbanes $0.00 2.8 $0.00procedures to note changes in internal controls over financial reporting over the course of the quarter.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /02/2020 Nicholson, Sean Perform testing for gain on $0.00 2.1 $0.00extinguishment of debt related to Hickory Point Mall conveyance. /03/2020 Cummings, Molly Call with D. Keddie, S. Korczyk, A. $0.00 0.5 $0.00Meriwether, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Cummings, Molly Review minutes from various board of $0.00 0.6 $0.00director meetings related to Q3 2020 Meetings. Cummings, Molly Review Q3 2020 minutes, testing of $0.00 0.3 $0.00gain on extinguishment of debt related to Hickory Point . Cummings, Molly Review Q3 2020 form 10-Q 2020. $0.00 1.0 $0.00 Cummings, Molly Call with A. Cobb (CBL), D. Keddie, S. $0.00 0.6 $0.00Korczyk (Deloitte) to discuss New York Stock Exchange delisting, U. S. Securities and Exchange Commission filer classification, timing of Q3 2020 Form 10-Q - quarterly report- filing. Cummings, Molly Call with A. Cobb (CBL) to discuss Q3 $0.00 0.5 $0.002020 quarter status, potential for extension 12b-25, impacts of bankruptcy filing on quarterly impairment, de-listing status and impact on quarter filing. Grundberg, Ryan Address notes in step 1 analyses (Q3 $0.00 3.0 $0.002020) - Stroud, Meridian. Grundberg, Ryan Address notes in step 1 analyses (Q3 $0.00 0.8 $0.002020) - Brookfield, Gettysburg. Grundberg, Ryan Prepare Q3 2020 impairment $0.00 3.0 $0.00indicator/COVID screen workpaper. Grundberg, Ryan Email M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) regarding Q3 2020 and control status.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /03/2020 Hays, Aaron Call with M. Cummings, D. Keddie, S. $0.00 0.5 $0.00Korczyk, A. Meriwether (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Update other than temporary $0.00 0.8 $0.00 impairment analysis for outlets at Atlanta. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.5 $0.00Meriwether, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Call with M. Cummings (Deloitte) to $0.00 0.2 $0.00discuss delisting notification. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.2 $0.00discuss gain on extinguishment of debt testing for Hickory Point mall. Keddie, Danny Email A. Meriwether (Deloitte) $0.00 0.1 $0.00regarding status plan for the week beginning 11/2 based on updated timelines of support from CBL. Keddie, Danny Call with A. Cobb (CBL), M. $0.00 0.6 $0.00 Cummings, S. Korczyk (Deloitte) to discuss New York Stock Exchange delisting, U. S. Securities and Exchange Commission filer classification, timing of Q3 2020 Form 10-Q - quarterly report- filing. Keddie, Danny Prepare and send out Q3 2020 open $0.00 0.2 $0.00items list to A. Cobb (CBL). Keddie, Danny Review responses to quarterly $0.00 0.6 $0.00procedures memo. Korczyk, Stefanie Call with A. Cobb (CBL), M. Cummings $0.00 0.6 $0.00and D. Keddie (Deloitte) to discuss New York Stock Exchange delisting, U. S. Securities and Exchange Commission filer classification, timing of Q3 2020 Form 10-Q - quarterly report- filing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /03/2020 Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.5 $0.00Meriwether, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Meriwether, Anna Call with M. Cummings, D. Keddie, S. $0.00 0.5 $0.00Korczyk, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Meriwether, Anna Continue to review Q3 10-Q tie out $0.00 3.1 $0.00within disclosure analytics. Meriwether, Anna Review quarterly Sarbanes procedures $0.00 1.0 $0.00- Q3 2020 memo. Nicholson, Sean Update Deloitte Connect requests and $0.00 0.2 $0.00review received items from client related to Q3 2020 review. Nicholson, Sean Review tie out procedures for Q3 2020 $0.00 3.2 $0.00on the first draft of financial statements. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.2 $0.00discuss gain on extinguishment of debt testing for Hickory Point mall. Nicholson, Sean Follow-up with C Alcones (CBL) on $0.00 0.2 $0.00supporting documentation for the Q3 2020 Form 10-Q tie out. Nicholson, Sean Perform gain on extinguishment of $0.00 0.4 $0.00debt testing procedures for Hickory point conveyance to lender. /04/2020 Cummings, Molly Review notes on CBLs first draft of $0.00 0.5 $0.00Form 10-Q for Q3 2020. Cummings, Molly Review comment closure on memo $0.00 0.1 $0.00summarizing Q3 2020 impairment indicators. Cummings, Molly Review closed notes on the outlet $0.00 0.2 $0.00shoppes of Atlanta impairment workpaper.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /04/2020 Grundberg, Ryan Call with A. Houghton (CBL), T. $0.00 0.3 $0.00Rumptz (Horizon EVP Real Estate) to discuss progression of land parcel sale at the outlets of Gettysburg. Grundberg, Ryan Call with D. Keddie (Deloitte), A. Cobb, $0.00 0.3 $0.00A. Houghton (CBL) to discuss process for impairment of previously impaired properties, update on status of Laredo step 1 recoverability analysis. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.9 $0.00impairment indicator follow-up questions. Grundberg, Ryan Continue to prepare impairment $0.00 3.0 $0.00indicator/COVID screen workpaper. Grundberg, Ryan Close COVID screen workpaper notes. $0.00 2.1 $0.00 Hays, Aaron Email S. Nicholson (Deloitte) regarding $0.00 0.5 $0.00process of tying out financial statements to supporting documentation for quarterly review procedures. Hays, Aaron Call with A. Meriwether, S. Nicholson $0.00 0.2 $0.00(Deloitte), A. Cobb, C. Alcones, A. Houghton, T. Overley and R. Carlton (CBL) to discuss status of Q3 10-Q 2020 -quarter report- open items and projected timeline. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 0.3 $0.00Cobb, A. Houghton (CBL) to discuss process for impairment of previously impaired properties, update on status of Laredo step 1 recoverability analysis. Keddie, Danny Review CBL Q3 2020 form 10-Q - $0.00 4.0 $0.00quarterly report- draft. Keddie, Danny Update documentation for impairment $0.00 1.0 $0.00indicator review notes and documentation of unconsolidated affiliates. Keddie, Danny Review Q3 2020 impairment indicator $0.00 0.9 $0.00COVID 19 screen process.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /04/2020 Korczyk, Stefanie Prepare Q3 2020 quarterly review $0.00 1.4 $0.00remarks to be presented to audit committee meeting to be held on 11/5. Korczyk, Stefanie Review first draft of Q3 2020 Form 10- $0.00 1.5 $0.00Q. Korczyk, Stefanie Review first draft of Q3 2020 Form 10- $0.00 1.4 $0.00Q. Meriwether, Anna Continue to perform review Q3 10-Q $0.00 3.0 $0.00tie out within disclosure analytics. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.2 $0.00(Deloitte), A. Cobb, C. Alcones, A. Houghton, T. Overley and R. Carlton (CBL) to discuss status of Q3 10-Q 2020 -quarter report- open items and projected timeline. Meriwether, Anna Continue to review Q3 10-Q tie out $0.00 2.4 $0.00within disclosure analytics. Meriwether, Anna Review Q3 2020 equity. $0.00 2.0 $0.00 Nicholson, Sean Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss planning workpaper comments (quarterly Sarbanes procedures), status of planning and quarterly items. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00internal control testing/documentation and outstanding items to complete such testing. Nicholson, Sean Review quarterly Sarbanes procedures $0.00 0.3 $0.00to review significant changes in internal controls over financial reporting. Nicholson, Sean Prepare Q3 2020 quarterly Form 10-Q $0.00 1.1 $0.00tie out procedures. Nicholson, Sean Call with A. Meriwether, A. Hays $0.00 0.2 $0.00(Deloitte), A. Cobb, C. Alcones, A. Houghton, T. Overley and R. Carlton (CBL) to discuss status of Q3 10-Q 2020 -quarter report- open items and projected timeline. Nicholson, Sean Perform variance analysis to tie out of $0.00 1.6 $0.00equity statement.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /04/2020 Staat, Jeff Review Q3-20 10Q/impairments. $0.00 2.0 $0.00 /05/2020 Cummings, Molly Call with D. Keddie, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Cummings, Molly Call with A. Cobb (CBL) to get update $0.00 0.2 $0.00on the issues that J. Curry (CBL) discussed in the Audit Committee meeting. Cummings, Molly Meeting with S. Korczyk (Deloitte), A. $0.00 1.7 $0.00Chapman, M. Dominski, C. Tiffany, J. Griffiths, R. Lieb, K. Nelson, S. Vogel, S. Lebovitz, M. Lebovitz, F. Khaleel, J. Curry (CBL) to discuss CBLs Q3 results, Deloitte's quarterly review procedures for 10-Q 2020. Cummings, Molly Meeting with D. Keddie, S. Korczyk $0.00 1.0 $0.00(Deloitte) to discuss Audit Committee package and collective Q3 2020 form10-Q comments. Cummings, Molly Prepare for Audit Committee meeting $0.00 4.0 $0.00by reviewing full Audit Committee package materials. Grundberg, Ryan Call with A. Houghton (CBL) to $0.00 0.3 $0.00address reforecasted adjustments supporting schedule. Grundberg, Ryan Review COVID screen $0.00 1.0 $0.00 analysis/impairment indicator open items. Grundberg, Ryan Call with D. Keddie (Deloitte), A. $0.00 0.8 $0.00Houghton, R. Carlton (CBL) to discuss unconsolidated affiliates impairment analysis for other than temporary impairment analysis. Grundberg, Ryan Address review notes within Q3 2020 $0.00 3.0 $0.00fixed asset impairment analyses and update for support received from client.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /05/2020 Grundberg, Ryan Prepare COVID screen analysis and $0.00 3.9 $0.00update review notes from D. Keddie (Deloitte) Grundberg, Ryan Email A. Houghton (CBL) to request $0.00 0.1 $0.00support for impairment indicator testing workpaper. Hays, Aaron Call with M. Cummings, D. Keddie, S. $0.00 0.6 $0.00Korczyk, A. Meriwether, S. Nicholson (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Meeting with M. Cummings and S. $0.00 1.0 $0.00Korczyk (Deloitte) to discuss Audit Committee package and collective Q3 2020 form10-Q comments. Keddie, Danny Review updates made to Q3 2020 $0.00 0.7 $0.00impairment indicator COVID screen. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.4 $0.00discuss variance analysis for Q3 2020 quarterly review and control documentation for year-end audit procedures. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 0.8 $0.00Houghton and R. Carlton (CBL) to discuss unconsolidated affiliates impairment analysis for other than temporary impairment analysis. Keddie, Danny Review CBL board materials for Q3 $0.00 1.0 $0.002020 audit committee presentation. Korczyk, Stefanie Meeting with M. Cummings (Deloitte), $0.00 1.7 $0.00A. Chapman, M. Dominski, C. Tiffany, J. Griffiths, R. Lieb, K. Nelson, S. Vogel, S. Lebovitz, M. Lebovitz, F. Khaleel, J. Curry (CBL) to discuss CBLs Q3 results, Deloitte's quarterly review procedures for 10-Q 2020.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /05/2020 Korczyk, Stefanie Meeting with M. Cummings and D. $0.00 1.0 $0.00Keddie (Deloitte) to discuss Audit Committee package and collective Q3 2020 form10-Q comments. Korczyk, Stefanie Review assessment of misstatements $0.00 0.9 $0.00and deficiencies in internal controls for the Q3 2020 quarterly review. Korczyk, Stefanie Email J. Staat (Deloitte) to provide an $0.00 0.1 $0.00update on bankruptcy disclosures and 12b-25 -notice of late filing- extension for filing of Form 10-Q. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Meriwether, Anna Call with M. Cummings, D. Keddie, S. $0.00 0.6 $0.00Korczyk, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Meriwether, Anna Continue to perform review Q3 10-Q $0.00 3.0 $0.00tie out within disclosure analytics. Meriwether, Anna Continue to review Q3 10-Q tie out $0.00 3.5 $0.00within disclosure analytics. Meriwether, Anna Call with A. Cobb, T. Overley (CBL) to $0.00 0.5 $0.00discuss variance analysis questions for Q3 2020 quarterly review. Meriwether, Anna Prepare assessment of deficiencies $0.00 0.5 $0.00and misstatements. Nicholson, Sean Continue to perform variance analysis $0.00 3.7 $0.00to tie out of cash flow and equity statements. Nicholson, Sean Perform variance analysis to tie out of $0.00 3.7 $0.00cash flow and equity statements. Nicholson, Sean Review legal letter confirmation $0.00 0.7 $0.00responses to assess if items required follow up.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /05/2020 Nicholson, Sean Prepare required reporting $0.00 1.3 $0.00documentation for quarterly procedures. Nicholson, Sean Address notes on balance sheet and $0.00 0.4 $0.00income statement variance analysis prior to call with client on the topic of the variance analysis. Nicholson, Sean Email D. Keddie (Deloitte) regarding $0.00 0.4 $0.00variance analysis for Q3 2020 quarterly review. Staat, Jeff Continue to review Q3-20 $0.00 2.0 $0.00 10Q/impairments. /06/2020 Cummings, Molly Review comment clearance on flux $0.00 0.3 $0.00analysis (variation analysis of balance sheet and profit & loss) Q3 2020. Cummings, Molly Review Q3 2020 going concern memo. $0.00 0.5 $0.00 Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.2 $0.00Q3 2020 step 1 open items including but not limited to Stroud and Gettysburg. Grundberg, Ryan Address Q3 2020 fixed asset $0.00 2.4 $0.00impairment analysis notes - various properties. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.8 $0.00discuss status and question on Q3 2020 impairment process related to recoverability analyses and impairment indicator. Keddie, Danny Review recoverability analyses for $0.00 0.6 $0.00Stroud, Brookfield Square and Meridian mall. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.8 $0.00discuss status and questions on Q3 2020 Impairment process related to recoverability analyses and impairment indicator. Keddie, Danny Clear notes to Q3 2020 impairment $0.00 0.5 $0.00indicator COVID screen testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /06/2020 Korczyk, Stefanie Review Q3 2020 analytical procedures $0.00 0.8 $0.00over statements of cash flows and statement of equity. Korczyk, Stefanie Review Q3 2020 journal entries related $0.00 0.2 $0.00to litigation settlement payable. Korczyk, Stefanie Review Q3 2020 requested $0.00 0.2 $0.00management representations. Meriwether, Anna Continue to prepare Q3 2020 cash flow $0.00 2.0 $0.00worksheet . Meriwether, Anna Populate Q3 2020 statement of cash $0.00 2.0 $0.00flows. Nicholson, Sean Address notes in the management $0.00 0.1 $0.00representation letter. Nicholson, Sean Prepare assessment of litigation $0.00 2.1 $0.00matters as reported in legal letter confirmations. Nicholson, Sean Continue to perform variance analysis $0.00 2.5 $0.00to tie out of cash flow and equity statements. Staat, Jeff Continue to review Q3-20 $0.00 2.0 $0.00 10Q/impairments. /08/2020 Grundberg, Ryan Close Q3 2020 fixed asset impairment $0.00 2.0 $0.00analysis and test data notes. Keddie, Danny Document updates for El Paso other $0.00 0.2 $0.00than temporary impairment analysis. Keddie, Danny Document updates to impairment $0.00 0.4 $0.00indicator and other than temporary impairment analysis for concurring partner review comments. Nicholson, Sean Address notes on equity and cash flow $0.00 1.1 $0.00analytic for Q3 2020 review procedures. Nicholson, Sean Review tie out procedures for Q3 2020. $0.00 1.7 $0.00 Staat, Jeff Review joint venture impairment memo $0.00 1.6 $0.00and workpapers.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /09/2020 Cummings, Molly Review minutes of Board of Directors $0.00 0.1 $0.00related to October 2020. Cummings, Molly Review CBL's Form 12b-25 - notice of $0.00 0.3 $0.00late filing- filing. Grundberg, Ryan Prepare summary of previously $0.00 1.9 $0.00impaired properties analysis. Grundberg, Ryan Continue to close Q3 2020 fixed asset $0.00 1.8 $0.00impairment analysis and test data notes. Keddie, Danny Review previously impaired impairment $0.00 0.6 $0.00indicator documentation. Keddie, Danny Review draft 12B-25 form for delay in $0.00 0.1 $0.00filing of Q3-20 form 10-Q due to bankruptcy filing of CBL. Keddie, Danny Review board minutes subsequent to $0.00 0.2 $0.00quarter end for the Q3 2020 form 10-Q -quarterly report- filing. Korczyk, Stefanie Clear notes on analytical procedures $0.00 0.3 $0.00over statements of cash flows and statement of equity for Q3 2020 review. Meriwether, Anna Review 10Q tie-out by checking $0.00 2.0 $0.00numbers within footnotes and financial statement agree to the underlying support. Meriwether, Anna Review quarterly minutes and $0.00 1.0 $0.00checklists. Meriwether, Anna Prepare Q3 2020 cash flow worksheet $0.00 2.0 $0.00for the Q3 2020 review. Nicholson, Sean Review board meeting minutes for $0.00 0.5 $0.00meetings subsequent to period end (9/30/20) for any significant items that might require follow up. Staat, Jeff Review Q3-20 10Q document. $0.00 1.6 $0.00 /10/2020 Cummings, Molly Call with D. Keddie (partial), J. Staat $0.00 0.4 $0.00(Deloitte) to discuss status other than temporary impairment analysis procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /10/2020 Grundberg, Ryan Call with A. Meriwether (Deloitte), A. $0.00 0.8 $0.00Cobb, A. Houghton, R. Carlton, C. Alcones (CBL) to discuss status of Q3 2020 quarterly review and related open items. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, R. Grundberg, S. Nicholson (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Review second draft of form 10-Q - $0.00 1.5 $0.00quarterly report - transfer of comments from first draft. Keddie, Danny Call with M. Cummings. S. Korczyk, A. $0.00 0.7 $0.00Meriwether, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Call with M. Cummings and J. Staat $0.00 0.3 $0.00(Deloitte) to discuss status other than temporary impairment analysis procedures. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.7 $0.00Meriwether, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Korczyk, Stefanie Review second draft of Q3 2020 Form $0.00 1.4 $0.0010-Q, specifically including going concern and bankruptcy disclosures. Korczyk, Stefanie Update going concern evaluation and $0.00 0.3 $0.00management representations based on draft going concern disclosure language. Korczyk, Stefanie Email A. Cobb (CBL) regarding $0.00 0.2 $0.00management representations for Q3 2020 review, including blackline of changes from prior quarter.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /10/2020 Korczyk, Stefanie Email J. Staat (Deloitte) regarding draft $0.00 0.1 $0.00#2 of the CBL's Q3 2020 Form 10-Q. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Meriwether, Anna Continue to review 10Q tie-out by $0.00 4.0 $0.00confirming numbers within footnotes and financial statement agree to the underlying support. Nicholson, Sean Prepare comments to the client based $0.00 0.6 $0.00on 10Q -quarter report- tie out procedures for the Q3 2020 review. Nicholson, Sean Review tie out procedures for Q3 2020. $0.00 1.1 $0.00 Staat, Jeff Call with M. Cummings and D. Keddie $0.00 0.4 $0.00(partial) (Deloitte) to discuss status other than temporary impairment analysis procedures. /11/2020 Cummings, Molly Call with S. Korczyk and D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss going concern and bankruptcy disclosures in the Q3 form 10-Q 2020-quarterly report. Cummings, Molly Review Form 10-Q 2020 -quarterly $0.00 1.0 $0.00report- second draft. Grundberg, Ryan Call with D. Keddie, A. Meriwether $0.00 0.5 $0.00(Deloitte), A. Cobb, A. Houghton, R. Carlton, C. Alcones (CBL) to discuss status of Q3 2020 quarterly review and related open items. Keddie, Danny Review of going concern disclosure $0.00 1.5 $0.00including reviewing competitor disclosures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /11/2020 Keddie, Danny Call with A. Meriwether and R. $0.00 0.5 $0.00Grundberg, (Deloitte), A. Cobb, A. Houghton, R. Carlton, C. Alcones (CBL) to discuss status of Q3 2020 quarterly review and related open items. Keddie, Danny Call with S. Korczyk and M. Cummings $0.00 0.6 $0.00(Deloitte) to discuss going concern and bankruptcy disclosures in the Q3 form 10-Q 2020-quarterly report. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.7 $0.00(Deloitte) to discuss going concern and bankruptcy footnote disclosures in the draft Q3 2020 Form 10-Q -quarterly report. Keddie, Danny Call with A. Cobb, A. Houghton (CBL) $0.00 0.7 $0.00to discuss credit loss conclusions regarding guarantees on debt. Meriwether, Anna Continue to review 10Q tie-out by $0.00 2.0 $0.00checking numbers within footnotes and financial statement agree to the underlying support. Nicholson, Sean Call with D. Keddie (Deloitte), T. $0.00 0.4 $0.00Overley and A. Cobb (CBL) to discuss variance analysis control as part of year-end audit procedures. Staat, Jeff Review impairment analysis. $0.00 1.2 $0.00 /12/2020 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.7 $0.00Meriwether, R. Grundberg, S. Nicholson and A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Cummings, Molly Call with S. Korczyk (Deloitte) for $0.00 0.6 $0.00discussion regarding nature of cash trap on property level mortgage and accounting treatment as cash vs. restricted cash.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /12/2020 Cummings, Molly Review drafts of going concern $0.00 0.3 $0.00wording. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.7 $0.00Meriwether, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Keddie, Danny Review going concern disclosure. $0.00 0.6 $0.00 Korczyk, Stefanie Review cash flow workbook for Q3 $0.00 0.9 $0.002020 quarterly review over Form 10-Q -quarter report. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.7 $0.00Meriwether, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting. Korczyk, Stefanie Discuss with A. Cobb (CBL) regarding $0.00 1.2 $0.00nature of cash trap on property level mortgages and corresponding accounting research/evaluation of balance sheet classification. Korczyk, Stefanie Call with M. Cummings (Deloitte) for $0.00 0.6 $0.00discussion regarding nature of cash trap on property level mortgage and appropriateness of accounting treatment as cash vs. restricted cash. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.7 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss status of Q3 2020 quarterly review and testing of internal controls over financial reporting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /12/2020 Meriwether, Anna Call with R. Grundberg (Deloitte), A. $0.00 0.5 $0.00Cobb, A. Houghton, R. Carlton, C. Alcones (CBL) to discuss status of Q3 2020 quarterly review and related open items. Meriwether, Anna Review the Q3 2020 10Q tie-out by $0.00 3.0 $0.00checking whether numbers within footnotes and financial statement agree to the underlying support. Nicholson, Sean Continue to review tie out procedures $0.00 1.1 $0.00for Q3 2020. Nicholson, Sean Prepare U. S. Securities and Exchange $0.00 0.6 $0.00Commission and Generally Accepted Accounting Principles checklists required for Q3 2020 review procedures. Staat, Jeff Review management representation $0.00 0.4 $0.00letter. /13/2020 Cummings, Molly Finalize review of Form 10-Q - $0.00 3.0 $0.00quarterly report- involving conferring with audit managers, reading tracked changes document, answering questions from A. Cobb (CBL), reviewing notices from Wells Fargo referred to in financial statement notes. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.7 $0.00status of other than temporary impairment updates. Grundberg, Ryan Address Q3 2020 fixed asset $0.00 0.7 $0.00impairment analyses notes. Grundberg, Ryan Review CBRE (third party company) $0.00 0.4 $0.00appraisal draft cap rate %'s and compare to high level Covid screen. Grundberg, Ryan Review open items on Q3 2020 $0.00 1.8 $0.00impairment indicator analysis. Keddie, Danny Review updates to form 10-Q draft. $0.00 1.5 $0.00 Keddie, Danny Generate open items listing of items $0.00 0.1 $0.00required for Q3 2020 form 10-Q for

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /13/2020 Meriwether, Anna Continue to review the Q3 2020 10Q $0.00 2.0 $0.00tie-out by checking whether numbers within footnotes and financial statement agree to the underlying support. Meriwether, Anna Resolve discrepancies and close notes $0.00 3.0 $0.00on the Q2 2020 cash flow worksheet. Nicholson, Sean Review tie out procedures for Q3 2020. $0.00 4.0 $0.00 Nicholson, Sean Continue to tie out procedures for Q3 $0.00 1.4 $0.002020. Nicholson, Sean Call with D. Keddie, A. Hays (Deloitte) $0.00 0.2 $0.00to discuss documentation questions for testing of internal controls over financial reporting. Nicholson, Sean Address notes within the quarterly $0.00 1.5 $0.00checklists required for the Q3 2020 review. Staat, Jeff Review Q3-20 10Q. $0.00 0.4 $0.00 /14/2020 Keddie, Danny Review Form 10-Q updates. $0.00 0.6 $0.00 Korczyk, Stefanie Review updated draft of Q3 2020 Form $0.00 1.1 $0.0010-Q. Nicholson, Sean Continue to pursue tie out procedures $0.00 0.9 $0.00for Q3 2020. Nicholson, Sean Review legal letter confirms and $0.00 0.9 $0.00address notes on related litigation memo. Nicholson, Sean Continue to review tie out procedures $0.00 4.0 $0.00for Q3 2020. /15/2020 Keddie, Danny Review Form 10-Q draft updates and $0.00 1.5 $0.00changes. Keddie, Danny Review U. S. Securities and Exchange $0.00 1.0 $0.00Commission and generally accepted accounting principles checklists for Q3 form 10-Q - quarterly report. Nicholson, Sean Continue to review tie out procedures $0.00 0.8 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /16/2020 Cummings, Molly Review draft 5 and draft 6 of Form 10- $0.00 0.6 $0.00Q 2020 Q3 2020 and approval of return of interests. Grundberg, Ryan Close Q3 2020 COVID $0.00 1.7 $0.00 screen/impairment indicator questions. Keddie, Danny Review Form 10-Q tie out $0.00 1.0 $0.00 documentation. Keddie, Danny Call with R. Carlton (CBL) to discuss $0.00 0.3 $0.00U. S. Securities and Exchange Commission rule 3-10 regarding required disclosures in Form 10-Q financial statements. Keddie, Danny Review final draft of Q3 2020 10-Q. $0.00 0.5 $0.00 Korczyk, Stefanie Finalize fluctuation analysis $0.00 0.6 $0.00workpapers in Q3 2020 review files based on reclass of cash to restricted cash and other final adjustments to the draft Form 10-Q -quarter report. Korczyk, Stefanie Review updated draft of Q3 2020 Form $0.00 0.5 $0.0010-Q. Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $0.00 0.2 $0.00management representations to be provided by CBL in conjunction with the Q3 2020 review. Meriwether, Anna Prepare return on investment for 10Q - $0.00 4.0 $0.00quarter report - issuance and close remaining quarterly workpaper notes. Nicholson, Sean Continue to pursue tie out procedures $0.00 4.7 $0.00for Q3 2020. /18/2020 Nicholson, Sean Call with K. James, D. Keddie, K. $0.00 0.5 $0.00Venkatesh, A. Meriwether (Deloitte) to discuss status of planning and interim substantive procedures for joint venture audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /23/2020 Meriwether, Anna Prepare record of issuance for filing, $0.00 2.8 $0.00send out representation letters to A. Cobb, F. Khaleel, S. Lebovitz (CBL) for signature and assist client with DocuSign access. /03/2020 Grundberg, Ryan Finalize Q3 2020 impairment items for $0.00 2.1 $0.00archival. Meriwether, Anna Document accounts receivable cash $0.00 3.0 $0.00application controls. /07/2020 Meriwether, Anna Close open notes within worksheets $0.00 1.0 $0.00that tie out to the 10-Q -quarter report. /08/2020 Meriwether, Anna Run Q3 2020 file check and cleanup $0.00 2.0 $0.00file based on results. /10/2020 Keddie, Danny Review audit file for CBL Q3 2020 $0.00 0.5 $0.00archive. /14/2020 Keddie, Danny Review audit file for Q3 2020 file $0.00 0.3 $0.00archive readiness. /15/2020 Keddie, Danny Review log of changes, index for $0.00 0.8 $0.00completeness, file check report for the Q3 2020 audit file prior to archive. Korczyk, Stefanie Clear notes in Q3 2020 review file, $0.00 0.6 $0.00review file index, approve Q3 2020 review file archive. Meriwether, Anna Review Q3 2020 file by running file $0.00 2.0 $0.00checks. Meriwether, Anna Close remaining Q3 2020 notes on $0.00 2.0 $0.00legal letters and summary memo. /16/2020 Meriwether, Anna Upload deliverables and prepare Q3 $0.00 2.0 $0.002020 for archive.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 te Description Rate Hours Fees arterly Review Services /17/2020 Meriwether, Anna Prepare Q3 2020 file for upload. $0.00 2.0 $0.00Subtotal for Quarterly Review Services: 276.1 $0.00 tal 2,821.8 $32,887.50 justment gress Billing: Fixed Fee $314,257.00 arterly Review Fixed Fee $100,000.00 justment Subtotal : $414,257.00 tal 2,821.8 $447,144.50 Recapitulation Name Rate Hours Fees Cummings, Molly $600.00 20.4 $12,240.00 Kelley, James $600.00 2.1 $1,260.00 Scalese, Mark $600.00 4.3 $2,580.00 Snodgrass, Lori $600.00 4.2 $2,520.00 Staner, Ryan $600.00 0.5 $300.00 Treiber, John $600.00 0.5 $300.00 Williams, Bryan $600.00 2.9 $1,740.00 Korczyk, Stefanie $500.00 5.6 $2,800.00 Keddie, Danny $450.00 7.3 $3,285.00 Alimchandani, Hero $175.00 2.1 $367.50 Cummings, Molly $175.00 3.7 $647.50 Keddie, Danny $175.00 2.8 $490.00 Korczyk, Stefanie $175.00 6.7 $1,172.50 Kumar Venkatesh, Kumar Venkatesh $175.00 15.5 $2,712.50 Nicholson, Sean $175.00 0.2 $35.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 Recapitulation Name Rate Hours Fees Perez Zaldivar, Ignacio $175.00 0.5 $87.50 Staner, Ryan $175.00 2.0 $350.00 Atkins, Barry $0.00 0.5 $0.00 Bell, Caleb $0.00 109.3 $0.00 Bhavana, Nadakurthi $0.00 2.0 $0.00 Campanelli, Anthony $0.00 0.5 $0.00 Cummings, Molly $0.00 106.6 $0.00 Edwards, Amy A $0.00 1.5 $0.00 Grundberg, Ryan $0.00 394.5 $0.00 Gu, Meg $0.00 10.0 $0.00 Gupta, Neha $0.00 4.0 $0.00 Hays, Aaron $0.00 382.4 $0.00 James, Kuruvilla $0.00 45.3 $0.00 Karafiat, Ella $0.00 0.3 $0.00 Keddie, Danny $0.00 141.1 $0.00 Korczyk, Stefanie $0.00 142.4 $0.00 Kumar Venkatesh, Kumar Venkatesh $0.00 279.9 $0.00 Mangal, Aastha $0.00 11.0 $0.00 Meriwether, Anna $0.00 456.5 $0.00 Nicholson, Sean $0.00 447.2 $0.00 Perez Zaldivar, Ignacio $0.00 0.3 $0.00 Puppala, Deepesh Puppala $0.00 11.0 $0.00 Reddy, Nimmala Srikanth $0.00 5.0 $0.00 Sanghvi, Jiten $0.00 1.4 $0.00 Scheibel, Patrick $0.00 1.0 $0.00 Sikand, Prerna $0.00 1.5 $0.00 Smith, Wyn $0.00 2.1 $0.00 Snodgrass, Lori $0.00 1.2 $0.00 Staat, Jeff $0.00 24.2 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period November 01, 2020 - January 31, 2021 Recapitulation Name Rate Hours Fees Stiffler, Tommy $0.00 4.4 $0.00 Suryateja, D $0.00 2.0 $0.00 Veluri, Pavani $0.00 3.0 $0.00 Vijayapurkar, Vallabh Chandramouli $0.00 129.3 $0.00 Vuthem, bhavana $0.00 12.0 $0.00 Williams, Bryan $0.00 0.3 $0.00 Zotti, Bill $0.00 6.8 $0.00 Progress Billing: Fixed Fee $314,257.00 Quarterly Review Fixed Fee $100,000.00 Total 2,821.8 $447,144.50

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ________________________________ § In re: § Chapter 11 § CBL & ASSOCIATES § Case No. 20-35226 (DRJ) PROPERTIES, INC., et al.,1 § Debtors. § (Jointly Administered) § ORDER GRANTING DELOITTE & TOUCHE LLP’S FIRST INTERIM FEE APPLICATION FOR COMPENSATION FOR SERCICES RENDERD AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM NOVEMBER 1, 2020 THROUGH JANUARY 31, 2021 CAME ON FOR CONSIDERATION, the First Interim Fee Application for Compensation for Services Rendered as Independent Auditor for the Debtors and Debtors-in-Possession for the Period from November 1, 2020 through January 31, 2021 (the “Application”) filed by Weil, Gotshal & Manges LLP on behalf of Deloitte & Touche LLP (“Deloitte & Touche”), and the Court having reviewed the Application, the matters contained therein and exhibits thereto, and being of the opinion that the professional fees and expenses incurred should be allowed and paid by Debtors, it is therefore ORDERED, that Deloitte & Touche is hereby allowed interim compensation for professional fees in the amount of $447,144.50 and expenses in the amount of $0.00 incurred from November 1, 2020 through January 31, 2021; it is further

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ORDERED, that the Debtors are authorized and directed to pay Deloitte & Touche the amount of $447,144.50 as approved herein less any amounts previously paid with respect thereto. Dated: _____________, 2021 Houston, Texas THE HONRABLE DAVID R. JONES UNITED STATES BANKRUPTCY JUDGE

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