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Full title: Application / Second 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 February 1, 2021 Through April 30, 2021 Filed by Debtor CBL & Associates Properties, Inc. (Attachments: # (1) Exhibit A - Proposed Order) (Perez, Alfredo)

Document posted on Oct 31, 2021 in the bankruptcy, 180 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Kumar Venkatesh, Kumar Test Hamilton property, additions $0.00 2.5 $0.00enkatesh testing, disposal testing, depreciation testing and year end materiality to update in property & debt testing working papers.Prepare year-end materiality numbers $0.00 1.0 $0.00enkatesh updating in property & debt testing working papers and cash testing for MOSC-OP. Hays, Aaron Meeting with D. Keddie, S. Korczyk $175.00 1.2 $210.00(Deloitte) to discuss questions of tie- out testing, reorganization and accounts payable testing, guaranty liability testing procedures. Keddie, Danny Meeting with A. Hays and S. Korczyk $175.00 1.2 $210.00(Deloitte) to discuss questions of tie- out testing, reorganization and accounts payable testing, guaranty liability testing procedures. Korczyk, Stefanie Meeting with D. Keddie, A. Hays $175.00 1.2 $210.00(Deloitte) to discuss questions of tie- out testing, reorganization and accounts payable testing, guaranty liability testing procedures.

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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 SECOND INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM FEBRUARY 1, 2021 THROUGH APRIL 30, 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. 2nd 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 2/01/2021 4/30/2021 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: $173,307.50 Total professional hours covered by this Application: 2,559.9 Average hourly rate for professionals: $67.70 Total paraprofessional fees requested in this Application: $19,600.00 Total paraprofessional hours covered by this Application: 112.0 Average hourly rate for paraprofessionals: $175.00 Total fees requested in this Application: $173,307.50 Total expense reimbursements requested in this Application: $0.00 Total fees and expenses requested in this Application: $173,307.50 Total fees and expenses awarded in all prior Applications: $0.00 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) § SECOND 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 FEBRUARY 1, 2021 THROUGH APRIL 30, 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: February 1, 2021 through April 30, 2021 Total Amount of Fees Requested: $ 173,307.50 Amount of Expense Reimbursement Sought $ - Total Amount of Fees and Expense: $ 173,307.50 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
None
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 $ -
07/23/21 02/01/2021 - 02/28/2021 None $ 4,775.00 $ - None $ 3,820.00 $ -
08/19/21 03/01/2021 - 03/31/2021 None $ 158,295.00 $ - None $ 126,636.00 $ -
08/27/21 04/01/2021 - 04/30/2021 None $ 10,237.50 $ - None $ 8,190.00 $ -
PRIOR FEE APPLICATIONS SERVICED TOTAL $ 620,452.00 $ - $ 496,361.60 $ - PRIOR INTERIM FEE APPLICATIONS FILED
Table 2 on page 5. Back to List of Tables
Date
Filed / Docket #
Period
Covered
Requested Fees Requested
Expenses
Approved
Fees
10/27/2021
Dkt. 1530
11/01/2020 - 01/31/2021 $ 447,144.50 $ - $ -
CUMULATIVE TIME SUMMARY BY PROFESSIONAL For the Period of February 1, 2021 through April 30, 2021 Professional Level Rate Hours Fees Bankruptcy Audit Services Cummings, Molly Partner/Principal $600.00 9.4 $5,640.00 Kelley, James Managing Director $600.00 1.8 $1,080.00 Mano, Patrice Partner/Principal $600.00 3.4 $2,040.00 Sasso, Tony Managing Director $600.00 0.4 $240.00 Scalese, Mark Partner/Principal $600.00 4.2 $2,520.00 Snodgrass, Lori Partner/Principal $600.00 1.8 $1,080.00 Staner, Ryan Partner/Principal $600.00 0.0 $0.00 Sullivan, Mike Managing Director $600.00 6.3 $3,780.00 Auyeung, Tungjun Senior Manager $500.00 3.1 $1,550.00 Johnson, Pat Senior Manager $500.00 6.0 $3,000.00 Korczyk, Stefanie Senior Manager $500.00 3.6 $1,800.00 Keddie, Danny Manager $450.00 8.3 $3,735.00 Professional Subtotal: 48.3 $26,465.00

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Professional Level Rate Hours Fees Financial Statement Audit and Related Services Cummings, Molly Partner/Principal $0.00 67.8 $0.00 Perez Zaldivar, Ignacio Managing Director $0.00 0.9 $0.00 Sanwaria, Shekhar Managing Director $0.00 0.6 $0.00 Scheibel, Patrick Partner/Principal $0.00 0.4 $0.00 Solomon, John Managing Director $0.00 3.0 $0.00 Staat, Jeff Partner/Principal $0.00 5.4 $0.00 Williams, Bryan Partner/Principal $0.00 1.0 $0.00 Zotti, Bill Managing Director $0.00 7.7 $0.00 Gu, Meg Senior Manager $0.00 0.1 $0.00 Johnson, Pat Senior Manager $0.00 0.8 $0.00 Korczyk, Stefanie Senior Manager $0.00 107.2 $0.00 Sanghvi, Jiten Senior Manager $0.00 0.5 $0.00 Wilmer, William Senior Manager $0.00 13.1 $0.00 James, Kuruvilla Manager $0.00 3.0 $0.00 Keddie, Danny Manager $0.00 176.0 $0.00 Grundberg, Ryan Senior Consultant $0.00 257.0 $0.00 Meriwether, Anna Senior Consultant $0.00 270.5 $0.00 Vijayapurkar, Vallabh Senior Consultant $0.00 58.3 $0.00 Bell, Caleb Consultant $0.00 22.8 $0.00 Gupta, Neha Consultant $0.00 15.0 $0.00 Hays, Aaron Consultant $0.00 302.5 $0.00 Kumar Venkatesh, Consultant $0.00 180.1 $0.00 Lee, Daniel Consultant $0.00 24.6 $0.00 Mangal, Aastha Consultant $0.00 39.0 $0.00 Nicholson, Sean Consultant $0.00 90.9 $0.00 Sikand, Prerna Consultant $0.00 4.3 $0.00 Vuthem, Bhavana Consultant $0.00 8.0 $0.00 Wright, Austin Consultant $0.00 12.0 $0.00 Professional Subtotal: 1,672.5 $0.00 Professional Level Rate Hours Fees Out of Scope Audit Services Cummings, Molly Partner/Principal $175.00 55.5 $9,712.50 Mano, Patrice Partner/Principal $175.00 1.0 $175.00 Smith, Wyn Partner/Principal $175.00 2.7 $472.50 Snodgrass, Lori Partner/Principal $175.00 1.7 $297.50 Staat, Jeff Partner/Principal $175.00 14.0 $2,450.00 Edwards, Amy A Senior Manager $175.00 2.0 $350.00 Korczyk, Stefanie Senior Manager $175.00 82.4 $14,420.00 Sanghvi, Jiten Senior Manager $175.00 5.7 $997.50 Keddie, Danny Manager $175.00 122.0 $21,350.00 Roth, Brian Manager $175.00 0.6 $105.00

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Grundberg, Ryan Senior Consultant $175.00 3.2 $560.00 Meriwether, Anna Senior Consultant $175.00 160.0 $28,000.00 Vijayapurkar, Vallabh Senior Consultant $175.00 1.4 $245.00Connelly, Christopher Consultant $175.00 17.9 $3,132.50 Hays, Aaron Consultant $175.00 180.1 $31,517.50 Saucedo, Felix Consultant $175.00 76.9 $13,457.50 Professional Subtotal: 727.1 $127,242.50 Professional Level Rate Hours Fees Preparation of Fee Applications Gutierrez, Dalia Project Controller $175.00 1.5 $262.50 Tomar, Arzoo Consultant $175.00 21.0 $3,675.00 Trivedi, Sanyam Consultant $175.00 22.0 $3,850.00 Valsangkar, Aniket Consultant $175.00 31.0 $5,425.00 Veerabomma, Chandra Consultant $175.00 36.5 $6,387.50 Professional Subtotal: 112.0 $19,600.00 Total Blended Rate: $67.70 2,559.9 $173,307.50 CUMULATIVE FEES BY CATEGORY SUMMARY For the Period of February 1, 2021 through April 30, 2021 Categories Hours Fees Bankruptcy Audit Services 48.3 $26,465.00 Financial Statement Audit and Related Services 1,672.5 $0.00Out of Scope Audit Services 727.1 $127,242.50 Preparation of Fee Applications 112.0 $19,600.00 Fees Category Subtotal : 2,559.9 $173,307.50

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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) § SECOND INTERIM FEE APPLICATION OF DELOITTE & TOUCHE LLP AS INDEPENDENT AUDITOR FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM FEBRUARY 1, 2021 THROUGH APRIL 30, 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 February 1, 2021 through and including April 30, 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 $173,307.50. 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 second 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 $173,307.50. 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 48.3, Amount $26,465.00 • Deloitte & Touche participated in internal meetings to discuss fresh start accounting for restructure of Company through Chapter 11 bankruptcy. • Deloitte & Touche participated in internal meetings to discuss financial reporting considerations such as reorganization items, liabilities subject to compromise and debtor only financials within the Company’s 2020 form 10-K filing. • Deloitte & Touche participated in meetings with CBL & Associates Properties, Inc. management to discuss bankruptcy filing, progression of the bankruptcy case, and implications for accounting and reporting requirements. • Deloitte & Touche participated in internal meetings, and meetings with the Company to discuss bankruptcy certification. • Deloitte & Touche participated in internal meetings to discuss bankruptcy implications for income tax provision for Company’s 2020 form 10-K filing. • Deloitte & Touche participated in internal meetings to discuss deposition and communications with governance. • Deloitte & Touche bankruptcy advisory specialists reviewed the bankruptcy disclosures within the 2020 form 10-K draft. Financial Statement Audit and Related Services: Hours 1,672.50 Amount $0.00 • Deloitte & Touche performed year end audit testing of account balances and transactions. • Deloitte & Touche performed walkthroughs and documented design and implementation of internal controls over financial reporting that occurred at year end. • Deloitte & Touche performed audit procedures related to the form 10-K draft financial statements and supporting footnotes.

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Out of Scope Audit Services: Hours 727.1, Amount $127,242.50 • Deloitte & Touche researched and evaluated accounting guidance and required disclosures for debt in default. • Deloitte & Touche performed audit procedures related to revenue abatements and deferrals from COVID-19. • Deloitte & Touche held internal meetings to discuss fixed asset impairment for assets being conveyed to the lender. • Deloitte & Touche performed audit procedures beyond the expected filing date of March 1, 2021, due to delays in filing due to the bankruptcy of the Company and delays in supporting documents provided. Preparation of Fee Applications: Hours 112.0, Amount $19,600.00 • Staff for Deloitte & Touche reviewed data for its monthly fee application in accordance with the Compensation Order. 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 $173,307.50. 13. During the Application Period, allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately $67.70. 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.

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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 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.

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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 $173,307.50, 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: November 1, 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 February 1, 202 through April 30, 2021

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /08/2021 Keddie, Danny Call with F. Khaleel, A. Cobb (CBL) W. $450.00 0.5 $225.00Wilmer, 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. Korczyk, Stefanie Call with F. Khaleel, A. Cobb (CBL) W. $500.00 0.5 $250.00Wilmer, 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 0.5 $300.00Wilmer, 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. /09/2021 Keddie, Danny Review guidance related to retention $450.00 0.4 $180.00bonuses related to bankruptcies as reorganization items. /12/2021 Keddie, Danny Call with T. Wingo (CBL) to discuss $450.00 1.2 $540.00London Interbank Offer Rate reform, disclosure updates for the current year adoptions, bankruptcy footnote examples. Keddie, Danny Research public company disclosures $450.00 0.6 $270.00for London Interbank Offer Rate reform, human capital disclosures, bankruptcy disclosures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /22/2021 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. 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. 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. 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. /01/2021 Snodgrass, Lori Email M. Cummings (Deloitte) related $600.00 0.2 $120.00to update on Audit Committee status of inquiries surrounds chief financial officer bankruptcy certification. /04/2021 Cummings, Molly Discuss with L. Snodgrass (Deloitte) $600.00 0.1 $60.00related to cancellation of debt income tax implications arising from bankruptcy. Cummings, Molly Email L. Snodgrass (Deloitte) related $600.00 0.2 $120.00to update on Audit Committee status of inquiries surrounding bankruptcy certification. Snodgrass, Lori Discuss with M. Cummings (Deloitte) $600.00 0.1 $60.00related to cancellation of debt income tax implications arising from bankruptcy.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /05/2021 Cummings, Molly Call with L. Snodgrass (Deloitte) to $600.00 0.5 $300.00discuss potential implications of bankruptcy trial matter. Cummings, Molly Call with S. Korczyk, D. Keddie, P. $600.00 0.3 $180.00Mano, P. Johnson (Deloitte) to discuss potential implications of bankruptcy to the 2020 financial statement provision. Johnson, Pat Call with M. Cummings, S. Korczyk, D. $500.00 0.3 $150.00Keddie, P. Mano (Deloitte) to discuss potential implications of bankruptcy to the 2020 financial statement provision. Keddie, Danny Call with M. Cummings, S. Korczyk, P. $450.00 0.3 $135.00Mano, P. Johnson (Deloitte) to discuss potential implications of bankruptcy to the 2020 financial statement provision. Korczyk, Stefanie Call with M. Cummings, D. Keddie, P. $500.00 0.3 $150.00Mano, P. Johnson (Deloitte) to discuss potential implications of bankruptcy to the 2020 financial statement provision. Mano, Patrice Call with M. Cummings, S. Korczyk, D. $600.00 0.3 $180.00Keddie, P. Johnson (Deloitte) to discuss potential implications of bankruptcy to the 2020 financial statement provision. Mano, Patrice Call with P. Johnson (Deloitte) to $600.00 0.2 $120.00discuss potential implications of bankruptcy to the 2020 financial statement provision. Snodgrass, Lori Call with M. Cummings (Deloitte) to $600.00 0.5 $300.00discuss potential implications of delay in the bankruptcy trial matter between CBL and Wells Fargo. /08/2021 Keddie, Danny Call with F. Khaleel, A. Cobb (CBL), E. $450.00 0.5 $225.00Bozeman, J. Dudek, S. Harrison, J. Kelley, S. Korczyk, M. Scalese, W. Wilmer (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /08/2021 Kelley, James Call with F. Khaleel, A. Cobb (CBL), E. $600.00 0.5 $300.00Bozeman, J. Dudek, S. Harrison, D. Keddie, S. Korczyk, M. Scalese, W. Wilmer (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), E. $500.00 0.5 $250.00Bozeman, J. Dudek, S. Harrison, D. Keddie, J. Kelley, M. Scalese, W. Wilmer (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), E. $600.00 0.5 $300.00Bozeman, J. Dudek, S. Harrison, D. Keddie, J. Kelley, S. Korczyk, W. Wilmer (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. /09/2021 Johnson, Pat Call with D. Keddie, P. Mano, S. $500.00 0.8 $400.00Korczyk (Deloitte) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. Johnson, Pat Call with P. Mano (Deloitte) to discuss $500.00 0.4 $200.00potential impact of tax related bankruptcy matters on the 2020 financial statements. Keddie, Danny Call with P. Mano, P. Johnson, S. $450.00 0.8 $360.00Korczyk (Deloitte) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. Korczyk, Stefanie Call with D. Keddie, P. Mano, P. $500.00 0.8 $400.00Johnson (Deloitte) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /09/2021 Mano, Patrice Call with D. Keddie, P. Johnson, S. $600.00 0.8 $480.00Korczyk (Deloitte) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. Mano, Patrice Call with P. Johnson (Deloitte) to $600.00 0.4 $240.00discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. /10/2021 Johnson, Pat Research income tax implications on $500.00 1.4 $700.00real estate investment trust status during bankruptcy. /12/2021 Mano, Patrice Research potential impact of tax $600.00 1.0 $600.00related bankruptcy matters on the 2020 financial statements. /14/2021 Johnson, Pat Research income tax implications on $500.00 1.6 $800.00real estate investment trust status during bankruptcy. /15/2021 Mano, Patrice Email P. Johnson (Deloitte) regarding $600.00 0.7 $420.00research of potential impact of tax related bankruptcy matters on the 2020 financial statements. /16/2021 Cummings, Molly Call with J. Curry (CBL) to discuss $600.00 0.7 $420.00chief financial officer bankruptcy declaration. Cummings, Molly Email L. Snodgrass (Deloitte) to $600.00 0.4 $240.00summarize calls regarding chief financial officer bankruptcy declaration with S. Lebovitz (CLO), J. Curry (CBL). Cummings, Molly Email L. Snodgrass, B. Williams, E. $600.00 0.5 $300.00Burns, J. Treiber (Deloitte) regarding next steps and chief financial officer declaration.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /16/2021 Cummings, Molly Call with S. Lebovitz (CBL) to discuss $600.00 0.5 $300.00the chief financial officer bankruptcy declaration. Johnson, Pat Perform research on income tax $500.00 1.5 $750.00implications on real estate investment trust status during bankruptcy. Keddie, Danny Call with S. Korczyk (Deloitte) to $450.00 0.2 $90.00discuss presentation of debtor only financial statements to be included in financial statement footnote disclosures. Korczyk, Stefanie Call with M. Sullivan (Deloitte) to $500.00 0.1 $50.00discuss presentation of debtor only financial statements to be included in financial statement footnote disclosures. Korczyk, Stefanie Call with D. Keddie (Deloitte) to debrief $500.00 0.2 $100.00on morning call and discussion of debtor only financial statements. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $500.00 0.2 $100.00discuss presentation of debtor only financial statements to be included in financial statement footnote disclosures. Sullivan, Mike Call with S. Korczyk (Deloitte) to $600.00 0.1 $60.00discuss presentation of debtor only financial statements to be included in financial statement footnote disclosures. /18/2021 Cummings, Molly Call with S. Lebovitz, J. Curry, L. $600.00 0.8 $480.00Chapman (CBL) to discuss next steps regarding bankruptcy declaration. /21/2021 Cummings, Molly Respond to email from M. Baughman $600.00 0.7 $420.00(King and Spalding ) regarding the chief financial officer bankruptcy declaration.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /22/2021 Kelley, James Call with F. Khaleel, A. Cobb (CBL), E. $600.00 0.6 $360.00Bozeman, D. Keddie, S. Korczyk, M. Scalese, W. Wilmer, J. Dudek (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), E. $600.00 0.6 $360.00Bozeman, D. Keddie, J. Kelley, S. Korczyk, W. Wilmer, J. Dudek (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. /24/2021 Auyeung, Tungjun Review draft 2020 Form-10K for $500.00 2.2 $1,100.00bankruptcy accounting related disclosures. Cummings, Molly Call with L. Snodgrass (Deloitte), M. $600.00 1.0 $600.00Baughman, A. Lipson (King and Spalding) related to the bankruptcy declaration. Snodgrass, Lori Draft summary of findings in $600.00 0.5 $300.00connection with the bankruptcy declaration. Sullivan, Mike Review draft 12/31/2020 form 10-K $600.00 0.4 $240.00financial statements for chapter 11 related accounting items. /25/2021 Auyeung, Tungjun Call with M. Sullivan, D. Keddie, M. $500.00 0.3 $150.00Cummings, S. Korczyk (Deloitte) to discuss Company's financial statement presentation and footnote disclosures relevant to bankruptcy items. Auyeung, Tungjun Discuss with M. Sullivan (Deloitte) $500.00 0.2 $100.00regarding reading of draft form 10-K financial statements and bankruptcy accounting related items for 2020.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /25/2021 Cummings, Molly Call with L. Chapman (CBL) to discuss $600.00 0.4 $240.00chief financial officer bankruptcy declaration. Cummings, Molly Call with L. Snodgrass (Deloitte) to $600.00 0.5 $300.00discuss bankruptcy declaration. Cummings, Molly Call with M. Sullivan, T. Auyeung, D. $600.00 0.3 $180.00Keddie, S. Korczyk (Deloitte) to discuss Company's financial statement presentation and footnote disclosures relevant to bankruptcy items. Keddie, Danny Call with M. Sullivan, T. Auyeung, M. $450.00 0.3 $135.00Cummings, S. Korczyk (Deloitte) to discuss Company's financial statement presentation and footnote disclosures relevant to bankruptcy items. Korczyk, Stefanie Call with M. Sullivan, T. Auyeung, D. $500.00 0.3 $150.00Keddie, M. Cummings (Deloitte) to discuss Company's financial statement presentation and footnote disclosures relevant to bankruptcy items. Snodgrass, Lori Call with M. Cummings (Deloitte) to $600.00 0.5 $300.00discuss bankruptcy declaration. Sullivan, Mike Call with T. Auyeung, D. Keddie, M. $600.00 0.3 $180.00Cummings, S. Korczyk (Deloitte) to discuss Company's financial statement presentation and footnote disclosures relevant to bankruptcy items. Sullivan, Mike Discuss with T. Auyeung (Deloitte) $600.00 0.2 $120.00regarding reading of draft form 10-K financial statements and bankruptcy accounting related items for 2020. Sullivan, Mike Review draft 12/31/2020 form 10-K for $600.00 2.1 $1,260.00bankruptcy accounting and related financial statement disclosures as per Accounting Standard Codification (ASC) 852 - reorganizations. /26/2021 Auyeung, Tungjun Call with D. Keddie, T. Sasso, M. $500.00 0.4 $200.00Sullivan (Deloitte) to discuss liabilities subject to compromise classification.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees nkruptcy Audit Services /26/2021 Keddie, Danny Research accounting guidance for $450.00 2.4 $1,080.00reorganizations. Keddie, Danny Call with T. Sasso, T. Auyeung, M. $450.00 0.4 $180.00Sullivan (Deloitte) to discuss liabilities subject to compromise classification. Sasso, Tony Call with D. Keddie, T. Auyeung, M. $600.00 0.4 $240.00Sullivan (Deloitte) to discuss liabilities subject to compromise classification. Sullivan, Mike Call with D. Keddie, T. Sasso, T. $600.00 0.4 $240.00Auyeung (Deloitte) to discuss liabilities subject to compromise classification. /27/2021 Sullivan, Mike Email Accounting Standard $600.00 0.9 $540.00Codification 852 (reorganizations), other generally accepted accounting principles accounting treatment of secured term and revolver and unsecured note treatment in balance sheet and statement of operations. Sullivan, Mike Review schedule of assets and $600.00 1.1 $660.00liabilities for funded debt disclosures. Sullivan, Mike Review bankruptcy accounting $600.00 0.8 $480.00interpretative guides. /28/2021 Cummings, Molly Draft consultation memo related to $600.00 2.5 $1,500.00matters in the bankruptcy declaration. /29/2021 Scalese, Mark Meeting with M. Cummings, S. Korczyk $600.00 1.9 $1,140.00(Deloitte), S. Lebovitz, F. Khaleel, K. Reinsmidt, J. Curry (CBL) to discuss Company's FY2020 results and FY2020 annual audits. Subtotal for Bankruptcy Audit Services: 48.3 $26,465.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Bell, Caleb Address notes in user access review, $0.00 2.5 $0.00UltiPro SAR reviews, Yardi SAR review. Bell, Caleb Update Yardi, GTreasury, Chatham $0.00 1.5 $0.00risk associated with information technology (IT) workpapers. Cummings, Molly Review year-end risk assessment of $0.00 0.2 $0.00debt covenant compliance. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.8 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Grundberg, Ryan Review specialty leasing revenue $0.00 2.9 $0.00testing and related guided risk assessment. Grundberg, Ryan Review operating expenses, real $0.00 3.1 $0.00estate taxes, maintenance and repairs testing. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.8 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Grundberg, Ryan Continue to update busy season $0.00 2.1 $0.00tracker and weekly planning of CBL work to complete. Hays, Aaron Perform substantive testing $0.00 3.4 $0.00 procedures relating to 12/31/2020 property rollforward. Hays, Aaron Continue to perform substantive testing $0.00 1.0 $0.00procedures relating to 12/31/2020 property rollforward. Hays, Aaron Send outstanding support requests for $0.00 1.2 $0.00revenue testing selections to L. Randolph, M. Liskey, W. Martin, M. Monahan and C. Walcheck (CBL).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.8 $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 A. Meriwether and S. $0.00 0.5 $0.00Nicholson (Deloitte) to discuss substantive testing procedures. Hays, Aaron Clear notes relating to site visit $0.00 2.5 $0.00procedures. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss property roll forward substantive testing procedures. Keddie, Danny Review year-end risk assessment $0.00 1.4 $0.00balances. Keddie, Danny Document debt covenant risk $0.00 1.2 $0.00 assessment update for year end. Keddie, Danny Review audit team tracker for current $0.00 1.0 $0.00status of the audit. Keddie, Danny Review base rental revenue testing $0.00 3.5 $0.00documentation. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.8 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Prepare documentation of tracking of $0.00 3.1 $0.00oral and written communications required to be made to the Audit Committee in accordance with auditing standards. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.8 $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 A. Meriwether (Deloitte) to $0.00 0.8 $0.00discuss testing of journal entries.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Korczyk, Stefanie Call with A. Cobb and R. Carlton $0.00 0.7 $0.00(CBL), A. Meriwether (Deloitte) to discuss controls over the rollforward of salon adrian settlement liability/expense. Korczyk, Stefanie Review substantive testing of percent $0.00 0.6 $0.00in lieu revenues. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.5 $0.00(Deloitte) to discuss substantive testing procedures. Meriwether, Anna Prepare for upcoming call with M. $0.00 0.2 $0.00Cummings, S. Korczyk, D. Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.8 $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. Korczyk (Deloitte) to $0.00 0.8 $0.00discuss testing of journal entries. Meriwether, Anna Call with A. Cobb, R. Carlton (CBL), S. $0.00 0.7 $0.00Korczyk (Deloitte) to discuss controls over the rollforward of settlement liability/expense. Meriwether, Anna Close notes on journal entry profiling. $0.00 4.0 $0.00 Meriwether, Anna Close notes on journal entry controls. $0.00 3.0 $0.00 Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.5 $0.00(Deloitte) to discuss substantive testing procedures. Nicholson, Sean Address notes on the year-end risk $0.00 4.0 $0.00assessment update. Nicholson, Sean Continue to address notes on the year- $0.00 2.3 $0.00end risk assessment update. Nicholson, Sean Address notes on the depreciation $0.00 1.5 $0.00testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.8 $0.00Keddie, R. Grundberg, A. Meriwether, 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 0.5 $0.00property roll forward substantive testing procedures. Sikand, Prerna Update the draft survey on survey tool $0.00 0.5 $0.00as per client's requirements. Zotti, Bill Perform review of information $0.00 3.9 $0.00 technology control workpapers. /02/2021 Bell, Caleb Prepare job monitoring and report $0.00 2.2 $0.00changes workpapers. Bell, Caleb Prepare structured query language $0.00 2.3 $0.00(SQL) privileged access and change management workpapers. Bell, Caleb Prepare information technology $0.00 1.5 $0.00documentation. Cummings, Molly Review CoSo control testing, $0.00 1.0 $0.00communicate with Audit Committee documentation, confirm closed notes, going concern risk assessment updates. Grundberg, Ryan Call with A. Meriwether (Deloitte) to $0.00 0.9 $0.00discuss audit timing and plan for remainder of busy season. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.7 $0.00timing of year end impairment testing. Grundberg, Ryan Email A. Hays (Deloitte) regarding $0.00 0.4 $0.00impairment allocation within fixed assets. Grundberg, Ryan Call with D. Keddie and A. Hays $0.00 0.8 $0.00(Deloitte) to discuss substantive testing procedures. Grundberg, Ryan Review variable tenant reimbursement $0.00 1.2 $0.00and real estate tax revenue testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2021 Grundberg, Ryan Review tenant reimbursement revenue $0.00 2.3 $0.00testing. Grundberg, Ryan Prepare other than temporary $0.00 4.0 $0.00impairment analysis controls. Grundberg, Ryan Continue to prepare other than $0.00 0.8 $0.00temporary impairment analysis controls. Grundberg, Ryan Call with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss investment in unconsolidated affiliates risk assessment and testing procedures. Hays, Aaron Clear notes relating to base rent $0.00 0.3 $0.00revenue substantive testing. Hays, Aaron Continue to perform substantive testing $0.00 2.0 $0.00procedures relating to 12/31/2020 property rollforward. Hays, Aaron Clear notes relating to specialty $0.00 1.8 $0.00leasing/reimbursement revenue substantive testing. Hays, Aaron Update escrow and other asset testing $0.00 1.0 $0.00workpapers and make selections for substantive testing procedures. Hays, Aaron Update 2020 rental revenue leadsheet. $0.00 1.6 $0.00 Hays, Aaron Call with D. Keddie and R. Grundberg $0.00 0.8 $0.00(Deloitte) to discuss substantive testing procedures. Hays, Aaron Call with A. Meriwether and S. $0.00 0.3 $0.00Nicholson (Deloitte) to discuss substantive testing procedures. Keddie, Danny Discuss additional risk surveys $0.00 0.2 $0.00questions with A. Cobb (CBL). Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss variable common area maintenance and variable real estate tax testing comments. Keddie, Danny Call with R. Grundberg, A. Hays $0.00 0.8 $0.00(Deloitte) to discuss substantive testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2021 Keddie, Danny Review CBL 2020 current file status to $0.00 0.7 $0.00identify items to be prepared by S. Korczyk (Deloitte). Keddie, Danny Update trial balance and lead sheets $0.00 1.6 $0.00within the file for year-end numbers. Keddie, Danny Review site visits documentation. $0.00 1.2 $0.00 Korczyk, Stefanie Draft email to R. Preston (CBL) with $0.00 0.2 $0.00follow-up questions on testing of entity level controls designed in accordance with the committee of sponsoring organizations of the treadway commission (COSO) framework. Korczyk, Stefanie Update going concern year end risk $0.00 0.6 $0.00assessment update, process flow diagram, risk of material misstatement workbook. Korczyk, Stefanie Assess progress of audit and propose $0.00 0.4 $0.00testing timeline edits based on the updated file view and project plan. Korczyk, Stefanie Review testing of system and $0.00 0.8 $0.00organization controls 1 reports and general information technology control testing findings. Meriwether, Anna Call with R. Grundberg (Deloitte) to $0.00 0.9 $0.00discuss audit timing and plan for remainder of busy season. Meriwether, Anna Review depreciation analytic. $0.00 2.0 $0.00 Meriwether, Anna Prepare selections for accounts $0.00 3.0 $0.00receivable confirmation and prepare confirmations. Meriwether, Anna Close notes and document operational $0.00 4.0 $0.00effectiveness on accounts receivable controls. Meriwether, Anna Call with S. Nicholson, A. Hays $0.00 0.3 $0.00(Deloitte) to discuss substantive testing procedures. Nicholson, Sean Address notes on the interest expense $0.00 4.0 $0.00testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2021 Nicholson, Sean Prepare earnings per share testing $0.00 2.8 $0.00documentation. Nicholson, Sean Continue to prepare earnings per $0.00 1.9 $0.00share testing documentation. Nicholson, Sean Call with R. Grundberg (Deloitte) to $0.00 0.3 $0.00discuss investment in unconsolidated affiliates risk assessment and testing procedures. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss variable common area maintenance and variable real estate tax testing comments. Nicholson, Sean Call with A. Meriwether and A. Hays $0.00 0.3 $0.00(Deloitte) to discuss substantive testing procedures. Nicholson, Sean Continue to address notes on the $0.00 1.5 $0.00interest expense testing. Zotti, Bill Review information technology control $0.00 3.3 $0.00workpapers. /03/2021 Bell, Caleb Prepare for year-end discussions with $0.00 2.5 $0.00K. Walker, M. Harrison (CBL). Bell, Caleb Call with K. Walker and M. Harrison $0.00 0.7 $0.00(CBL) to finalize year-end testing. Bell, Caleb Address notes for application $0.00 1.5 $0.00 privileged access, user provisioning, and terminations. Bell, Caleb Call with Al. Tanju, D. Flores, A. Cruse $0.00 0.8 $0.00(Windham Brannon), R. Preston (CBL) to discuss year-end wrap-up discussion with internal audit of results and conclusions. Cummings, Molly Call (partial) with S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson and 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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Cummings, Molly Review communications to the Audit $0.00 2.0 $0.00Committee during the year-and year- end general information technology control specialist workpapers. Cummings, Molly Review note closure on general $0.00 0.5 $0.00information technology control, computershare statement on standards for attestation engagement (SSAE) 18, cybersecurity memo, general information technology control findings memo. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.9 $0.00discuss items than temporary impairment control testing and payroll substantive testing. Grundberg, Ryan Call with A. Hays, A. Meriwether, S. $0.00 0.3 $0.00Nicholson (Deloitte) to discuss weekly goals for the FY2020 audit and questions of substantive testing. Grundberg, Ryan Address notes within other than $0.00 1.6 $0.00temporary impairment analysis control. Grundberg, Ryan Call with D. Keddie, A. Meriwether, S. $0.00 0.5 $0.00Nicholson, A. Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Grundberg, Ryan Clear notes from revenue testing $0.00 1.2 $0.00(variable common area maintenance). Grundberg, Ryan Continue to prepare other than $0.00 4.0 $0.00temporary impairment analysis controls. 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. Grundberg, Ryan Organize, prepare, update busy $0.00 0.6 $0.00season testing tracker. Grundberg, Ryan Continue to prepare other than $0.00 0.3 $0.00temporary impairment analysis

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Hays, Aaron Clear notes relating to percentage in $0.00 2.3 $0.00lieu revenue testing. Hays, Aaron Clear notes relating to operating $0.00 2.7 $0.00expense substantive testing. Hays, Aaron Clear notes relating to base rent $0.00 0.6 $0.00revenue testing procedures relating to the accuracy of the account balance. Hays, Aaron Clear notes related to base rent $0.00 1.1 $0.00revenue substantive testing procedures. Hays, Aaron Close notes relating to substantive $0.00 0.6 $0.00testing procedures of operating expenses. 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 Perform substantive testing $0.00 0.8 $0.00 procedures relating to percentage in lieu revenue. Hays, Aaron Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss year-end percentage in lieu revenue testing procedures. Hays, Aaron Call with D. Keddie, R. Grundberg, A. $0.00 0.5 $0.00Meriwether, S. Nicholson (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with R. Grundberg, A. Meriwether, $0.00 0.3 $0.00S. Nicholson (Deloitte) to discuss weekly goals for the FY2020 audit and questions of substantive testing. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss guided risk assessments. Keddie, Danny Document Computershare system and $0.00 1.8 $0.00organization controls 1 report and relevance to audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Keddie, Danny Call with R. Grundberg, A. Meriwether, $0.00 0.5 $0.00S. Nicholson, A. Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss audit approach related to revenues and year end assessment of risk related to debt covenants. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.9 $0.00discuss other than temporary impairment control testing and payroll substantive testing. Keddie, Danny Review control documentation for other $0.00 1.1 $0.00than temporary impairment of investments. 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 Review accounts receivable $0.00 0.2 $0.00 confirmations. Keddie, Danny Draft email for V. Vijayapurkar, V. $0.00 0.2 $0.00Kumar (Deloitte) regarding plan for joint venture audits. Keddie, Danny Research competitor disclosures for $0.00 1.6 $0.00default interest and loan defaults. Keddie, Danny Review services tracker for joint $0.00 0.8 $0.00venture audits, continuance profile, involvement of an information technology specialist documentation. Korczyk, Stefanie Address notes on documentation of $0.00 0.2 $0.00tracking of oral and written communications required to be made to the Audit Committee in accordance with auditing standards.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Korczyk, Stefanie Clear notes on various $0.00 1.6 $0.00 control/substantive testing workpapers (i. e. accounts receivable, reimbursement revenue guided risk assessment, depreciation expense, journal entry testing). Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss audit approach related revenues and year end assessment of risk related to debt covenants. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.4 $0.00discuss journal entry data in tool. Korczyk, Stefanie Review testing of general information $0.00 1.2 $0.00technology 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 Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00year-end percentage in lieu revenue testing procedures. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.4 $0.00discuss journal entry data in tool. Meriwether, Anna Call with R. Grundberg, A. Hays, S. $0.00 0.3 $0.00Nicholson (Deloitte) to discuss weekly goals for the FY2020 audit and questions of substantive testing. Meriwether, Anna Update Q4 2020 selections for journal $0.00 4.0 $0.00entry controls. Meriwether, Anna Review income statement year end $0.00 1.5 $0.00risk assessment updates. Meriwether, Anna Review balance sheet year end risk $0.00 1.5 $0.00assessment updates. 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.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Meriwether, Anna Call with D. Keddie, R. Grundberg, S. $0.00 0.5 $0.00Nicholson, A. Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00guided risk assessments. Nicholson, Sean Address notes on the interest expense $0.00 3.0 $0.00testing. Nicholson, Sean Address notes on the depreciation $0.00 1.8 $0.00testing. 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 Prepare variable common area $0.00 1.3 $0.00maintenance and variable real estate taxes testing documentation. Nicholson, Sean Prepare property disposals testing $0.00 2.2 $0.00documentation. Nicholson, Sean Call with D. Keddie, R. Grundberg, A. $0.00 0.5 $0.00Meriwether and A. Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Nicholson, Sean Call with R. Grundberg, A. Hays, A. $0.00 0.3 $0.00Meriwether (Deloitte) to discuss weekly goals for the FY2020 audit and questions of substantive testing. /04/2021 Bell, Caleb Prepare 2020 CBL information $0.00 3.4 $0.00 technology audit file for archive. Cummings, Molly Call with D. Keddie, S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss accounting and disclosure requirements related to debt in default. Cummings, Molly Review depreciation expense testing. $0.00 2.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Grundberg, Ryan Call with A. Perrystein and D. Neuhoff $0.00 0.9 $0.00(CBL) to discuss redevelopment and pro-forma process. Grundberg, Ryan Call with A. Meriwether, S. Nicholson $0.00 0.3 $0.00and A. Hays (Deloitte) to discuss substantive testing procedures. Grundberg, Ryan Call with A. Houghton, T. Overley $0.00 0.7 $0.00(CBL) to discuss payroll testing process. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 1.3 $0.00payroll requests. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00questions of operating expense substantive testing. Grundberg, Ryan Review operating expense testing and $0.00 0.9 $0.00leadsheet. Grundberg, Ryan Clear notes for operating expense $0.00 1.3 $0.00testing and leadsheet. Grundberg, Ryan Review tenant reimbursements, $0.00 2.1 $0.00specialty leasing revenue testing. Grundberg, Ryan Review payroll general ledger $0.00 4.0 $0.00accounts to prepare testing selections. Gupta, Neha Perform journal entry testing. $0.00 4.0 $0.00 Hays, Aaron Clear notes related to base rent $0.00 0.4 $0.00revenue substantive testing procedures relating to the account balance. Hays, Aaron Clear notes related to base rent $0.00 2.4 $0.00revenue substantive testing procedures relating to the rental abatements that have occurred in the current year due to COVID. Hays, Aaron Clear notes related to base rent $0.00 0.4 $0.00revenue substantive testing procedures relating to the sampling methods used to perform procedures. Hays, Aaron Call with R. Grundberg, A. Meriwether, $0.00 0.3 $0.00S. Nicholson (Deloitte) to discuss substantive testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 0.7 $0.00discuss operating expense substantive testing. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.8 $0.00discuss base rent revenue substantive testing. Hays, Aaron Clear notes related to base rent $0.00 1.5 $0.00revenue cutoff substantive testing procedures. Hays, Aaron Clear notes related to base rent $0.00 3.7 $0.00revenue substantive testing procedures relating to the account balance. Keddie, Danny Follow-up on loan statement requests $0.00 0.4 $0.00and bank reconciliations. Keddie, Danny Document supplement to summary $0.00 2.4 $0.00memo to address independence considerations. Keddie, Danny Email S. Nicholson (Deloitte) regarding $0.00 0.5 $0.00two-class earnings per share testing procedures. Keddie, Danny Review December 2020 base rental $0.00 0.8 $0.00general ledger activity. Keddie, Danny Call with M. Cummings and S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss accounting and disclosure requirements related to debt in default. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.8 $0.00base rent revenue substantive testing. Keddie, Danny Review documentation of significant $0.00 1.6 $0.00accounting policies. Keddie, Danny Review updates to interest expense $0.00 1.8 $0.00and accrued interest testing documentation. Korczyk, Stefanie Call with M. Cummings and D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss accounting and disclosure requirements related to debt in default.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Korczyk, Stefanie Prepare consultation memo related the $0.00 1.8 $0.00assessment of the going concern assumption. Meriwether, Anna Recalculate earnings before, interest, $0.00 4.0 $0.00tax, depreciation and amortization and reassess materiality based on year end numbers. Meriwether, Anna Walkthrough review of ongoing $0.00 1.0 $0.00litigation control with T. Wingo (CBL) for control implementation. Meriwether, Anna Call with S. Nicholson (Deloitte) to $0.00 0.4 $0.00discuss status of debt testing and year end risk assessment. Meriwether, Anna Call with R. Grundberg, S. Nicholson, $0.00 0.3 $0.00A. Hays (Deloitte) to discuss substantive testing procedures. Meriwether, Anna Review property rollforward. $0.00 2.0 $0.00 Meriwether, Anna Review property disposal testing. $0.00 2.0 $0.00 Nicholson, Sean Call with R. Grundberg, A. Meriwether $0.00 0.3 $0.00and A. Hays (Deloitte) to discuss substantive testing procedures. Nicholson, Sean Continue to prepare property additions $0.00 1.4 $0.00testing documentation. Nicholson, Sean Prepare documentation on debt $0.00 4.0 $0.00rollforward testing. Nicholson, Sean Continue to prepare documentation on $0.00 2.1 $0.00debt rollforward testing. Nicholson, Sean Continue to address notes on the $0.00 1.0 $0.00depreciation testing. Nicholson, Sean Address notes on the interest expense $0.00 2.0 $0.00testing. Nicholson, Sean Call with A. Meriwether (Deloitte) to $0.00 0.4 $0.00discuss status of debt testing and year end risk assessment.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Bell, Caleb Call with B. Zotti, M. Gu, M. Cummings $0.00 0.1 $0.00and S. Korczyk (Deloitte) regarding close out year end testing of general information technology controls. Cummings, Molly Call with B. Zotti, M. Gu, C. Bell, S. $0.00 0.1 $0.00Korczyk (Deloitte) regarding close out year end testing of general information technology controls. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, S. Nicholson and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Grundberg, Ryan Update busy season tracker and $0.00 1.1 $0.00weekly plan. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.6 $0.00payroll testing process and support required. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00questions of base rent revenue testing. Grundberg, Ryan Call with D. Keddie and A. Mangal $0.00 0.9 $0.00(Deloitte) to discuss valuation assumption sensitivities for Burnsville Center. Grundberg, Ryan Prepare for upcoming call with $0.00 1.1 $0.00valuation specialist to answer questions related to impairment fair value appraisal calculations. Grundberg, Ryan Prepare email and information to send $0.00 1.7 $0.00to V. Vijayapurkar (Deloitte) related to busy season work. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items. Grundberg, Ryan Call with S. Korczyk, D. Keddie, A. $0.00 0.5 $0.00Meriwether, 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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Gu, Meg Call with B. Zotti, C. Bell, M. $0.00 0.1 $0.00 Cummings and S. Korczyk (Deloitte) regarding close out year end testing of general information technology controls. Gupta, Neha Continue to perform journal entry $0.00 4.0 $0.00testing. Hays, Aaron Continue to clear notes related to base $0.00 1.5 $0.00rent revenue substantive testing procedures. Hays, Aaron Clear notes related to base rent $0.00 3.4 $0.00revenue substantive testing procedures. Hays, Aaron Continue to clear notes related to base $0.00 2.6 $0.00rent revenue substantive testing procedures. Hays, Aaron Perform substantive testing $0.00 3.2 $0.00 procedures relating to 12/31/2020 property rollforward. Hays, Aaron Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 0.7 $0.00discuss base rent revenue testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson (Deloitte) to discuss audit status, outstanding items and team goals for next week. Keddie, Danny Call with S. Korczyk, R. Grundberg, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items. Keddie, Danny Call with R. Grundberg, A. Mangal $0.00 0.9 $0.00(Deloitte) to discuss valuation assumption sensitivities for Burnsville Center. Keddie, Danny Review expense testing $0.00 2.1 $0.00 documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Keddie, Danny Review year-end risk assessment $0.00 1.8 $0.00documentation. Korczyk, Stefanie Clear notes on various $0.00 2.2 $0.00 control/substantive testing workpapers (i. e. percent in lieu, fixed common area maintenance reimbursements, variable common area maintenance reimbursements, specialty leasing revenue). Korczyk, Stefanie Prepare IRS Form 2215SQC- $0.00 1.0 $0.00documentation of the engagement quality control review for audits performed in accordance with the standards of the Public Company Accounting Oversight Board. Korczyk, Stefanie Call with B. Zotti, M. Gu, C. Bell and M. $0.00 0.1 $0.00Cummings (Deloitte) regarding close out year end testing of general information technology controls. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.5 $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 D. Keddie, R. Grundberg, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items. Korczyk, Stefanie Review substantive testing of fixed $0.00 0.5 $0.00asset disposals. Mangal, Aastha Call with R. Grundberg and D. Keddie $0.00 0.9 $0.00(Deloitte) to discuss valuation assumption sensitivities for Burnsville Center.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Meriwether, Anna Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Prepare design and implementation of $0.00 3.0 $0.00review of tenant settlement rollforward. Meriwether, Anna Prepare design and implementation of $0.00 4.0 $0.00ongoing litigation controls. Meriwether, Anna Document Q4 2020 operating $0.00 3.0 $0.00effectiveness selections for accounts receivable controls. Nicholson, Sean Address notes in the year end risk $0.00 1.3 $0.00assessment documentation. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Nicholson, Sean Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether and A. Hays (Deloitte) to discuss audit status, outstanding items. Nicholson, Sean Prepare documentation in the additions $0.00 4.0 $0.00testing documentation. Nicholson, Sean Prepare documentation in the additions $0.00 3.5 $0.00testing documentation. Zotti, Bill Prepare for upcoming call with M. Gu, $0.00 0.4 $0.00C. Bell, M. Cummings and S. Korczyk (Deloitte) to close out year end testing of general information technology controls. Zotti, Bill Call with M. Gu, C. Bell, M. Cummings $0.00 0.1 $0.00and S. Korczyk (Deloitte) regarding close out year end testing of general information technology controls.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2021 Hays, Aaron Clear notes related to base rent $0.00 1.8 $0.00revenue substantive testing procedures. Keddie, Danny Review updated documentation of $0.00 2.5 $0.00base rental revenue testing. Nicholson, Sean Continue to prepare documentation in $0.00 2.0 $0.00the additions testing documentation. /07/2021 Hays, Aaron Clear notes relating to mall site visit $0.00 2.9 $0.00procedures. Keddie, Danny Review documentation of base rental $0.00 1.0 $0.00revenue. /08/2021 Bell, Caleb Finalize 2020 CBL information $0.00 2.0 $0.00 technology (IT) audit project for archive. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Review earnings per share calculation. $0.00 0.1 $0.00 Grundberg, Ryan Update developments proforma control $0.00 1.1 $0.00within impairment controls testing. Grundberg, Ryan Review open items within impairment $0.00 1.8 $0.00fair value appriasals and email J. Sanghvi (Deloitte). Grundberg, Ryan Review CBL management's prior $0.00 1.9 $0.00impairments analysis summary. Grundberg, Ryan Continue to update busy season $0.00 2.6 $0.00tracker and weekly planning of CBL work to complete. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether, S. Nicholson, A. Hays, D. Rogers (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Hays, Aaron Continue to clear notes relating to mall $0.00 2.2 $0.00site visit procedures. Hays, Aaron Clear notes relating to mall site visit $0.00 2.4 $0.00procedures. Hays, Aaron Send legal letter and equity $0.00 0.4 $0.00 confirmations to law firms. Hays, Aaron Prepare accounts payable substantive $0.00 2.2 $0.00testing workpapers. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, S. Nicholson and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss site visits documentation notes. Hays, Aaron Call with A. Meriwether, S. Nicholson $0.00 0.5 $0.00and D. Rogers (Deloitte) to discuss substantive testing procedures. Keddie, Danny Update default notices and response $0.00 0.6 $0.00letters within the audit file for Wells Fargo. Keddie, Danny Document impairment appraisal $0.00 1.2 $0.00questions for Burnsville Center. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.4 $0.00discuss prioritization for the week and open areas of testing. Keddie, Danny Review note closure on balance sheet $0.00 0.7 $0.00risk assessment documentation. Keddie, Danny Review earnings per share testing. $0.00 0.6 $0.00 Keddie, Danny Review CBL 2020 audit team project $0.00 0.7 $0.00plan. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays, D. Rogers (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Keddie, Danny Call with C. Hayes (Deloitte) to discuss $0.00 0.7 $0.00site visits documentation notes. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, S. Nicholson, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Kumar Venkatesh, Kumar Test base rent completeness. $0.00 3.0 $0.00enkatesh Kumar Venkatesh, Kumar Test tenant reimbursement. $0.00 2.5 $0.00enkatesh Kumar Venkatesh, Kumar Continue to test tenant reimbursement. $0.00 2.5 $0.00enkatesh Kumar Venkatesh, Kumar Test percentage in lieu (PIL), specialty $0.00 2.0 $0.00enkatesh leasing completeness. Meriwether, Anna Review other assets substantive $0.00 2.0 $0.00testing. Meriwether, Anna Review earnings per share substantive $0.00 2.0 $0.00testing. Meriwether, Anna Review Q4 2020 board minutes $0.00 2.5 $0.00 Meriwether, Anna Call with S. Nicholson, A. Hays, D. $0.00 0.5 $0.00Rogers (Deloitte) to discuss substantive testing procedures. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, S. Nicholson, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Update Q4 2020 operational $0.00 4.0 $0.00effectiveness selections in journal entry controls. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss prioritization for the week and

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Nicholson, Sean Call with A. Meriwether, A. Hays, D. $0.00 0.5 $0.00Rogers (Deloitte) to discuss substantive testing procedures. Nicholson, Sean Address notes within debt rollforward $0.00 3.5 $0.00testing documentation. Nicholson, Sean Address notes within earnings per $0.00 1.5 $0.00share testing documentation. Nicholson, Sean Address notes within year end risk $0.00 4.0 $0.00assessment update documentation. /09/2021 Cummings, Molly Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss fixed asset impairment, bankruptcy disclosures, engagement status. Grundberg, Ryan Continue to prepare year end updates $0.00 0.1 $0.00to impairment guided risk assessment appendices. Grundberg, Ryan Update property narrative for $0.00 1.5 $0.00developments. Grundberg, Ryan Update real estate assets guided risk $0.00 0.8 $0.00assessment and finalize in audit online, pull final version into audit file. Grundberg, Ryan Update busy season tracker and $0.00 2.5 $0.00weekly planning of CBL work to complete. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 1.0 $0.00discuss CBL’s analysis of previously impaired properties and substantive testing over payroll expenses. Grundberg, Ryan Call with A. Meriwether, S. Nicholson, $0.00 0.4 $0.00A. Hays, D. Rogers (Deloitte) to discuss substantive testing procedures. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.7 $0.00payroll support. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.0 $0.00questions of revenue testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2021 Grundberg, Ryan Review CBL management's prior $0.00 2.1 $0.00impairments analysis summary. Grundberg, Ryan Prepare year end updates to $0.00 4.0 $0.00impairment guided risk assessment appendices. Gupta, Neha Continue to perform journal entry $0.00 4.0 $0.00testing. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss base rent outstanding questions. Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss revenue testing procedures. Hays, Aaron Clear notes related to substantive $0.00 2.1 $0.00testing revenue procedures regarding sampling procedures and risks associated with the revenue account. Hays, Aaron Continue to clear notes related to $0.00 1.2 $0.00substantive testing revenue procedures regarding the account balance. Hays, Aaron Clear notes related to substantive $0.00 2.7 $0.00testing revenue procedures regarding the account balance. Hays, Aaron Clear notes related to substantive $0.00 1.1 $0.00testing revenue procedures regarding lease modifications of the respective selections. Hays, Aaron Prepare selections for prepaid rent $0.00 0.6 $0.00liability, real estate tax payable and trade accounts payable testing. Hays, Aaron Call with R. Grundberg, A. Meriwether, $0.00 0.4 $0.00S. Nicholson and D. Rogers (Deloitte) to discuss substantive testing procedures. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.0 $0.00discuss revenue testing procedures. Hays, Aaron Call with D. Rogers (Deloitte) to $0.00 0.8 $0.00discuss other assets and escrow testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2021 Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 1.0 $0.00discuss CBL’s analysis of previously impaired properties and substantive testing over payroll expenses. Keddie, Danny Document updates to employee $0.00 1.2 $0.00retention bonus and compensation agreements. Keddie, Danny Review note closure on base rental $0.00 0.6 $0.00revenues testing. Keddie, Danny Review note closure on site visits $0.00 2.2 $0.00documentation. Keddie, Danny Review note closure on year end risk $0.00 1.2 $0.00assessment documentation. Keddie, Danny Review year-end mortgage notes $0.00 1.4 $0.00payable testing documentation. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00base rent outstanding questions. Korczyk, Stefanie Prepare for meeting with R. Preston $0.00 0.3 $0.00(CBL) related to entity level controls designed under the committee of sponsoring organizations of the treadway commission (COSO) Framework. Korczyk, Stefanie Call with R. Preston (CBL) to discuss $0.00 0.5 $0.00entity level controls and progress towards remediation of identified material weakness. Korczyk, Stefanie Review substantive testing of fixed $0.00 0.5 $0.00asset disposals. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.3 $0.00discuss accounts receivable testing and status of other substantive testing sections. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss audit timing updates including updates on impairment and bankruptcy footnote, timing for recurring meetings. Kumar Venkatesh, Kumar Test base rent completeness. $0.00 2.5 $0.00enkatesh

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2021 Kumar Venkatesh, Kumar Rollforward equity investment. $0.00 3.5 $0.00enkatesh Kumar Venkatesh, Kumar Prepare percentage in lieu and $0.00 1.5 $0.00enkatesh specialty leasing completeness testing. Kumar Venkatesh, Kumar Continue to test tenant reimbursement. $0.00 2.5 $0.00enkatesh Mangal, Aastha Update tenant improvement sensitivity $0.00 0.5 $0.00for Burnsville. Meriwether, Anna Send out additional accounts $0.00 2.0 $0.00receivable confirmations to tenants email address. Meriwether, Anna Close notes on journal entry Q4 2020 $0.00 4.0 $0.00operating effectiveness testing. Meriwether, Anna Call with R. Grundberg, S. Nicholson, $0.00 0.4 $0.00A. Hays, D. Rogers (Deloitte) to discuss substantive testing procedures. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss accounts receivable testing and status of other substantive testing sections. Meriwether, Anna Review property, plants and $0.00 2.0 $0.00equipment's additions rollforward testing. Meriwether, Anna Review escrow substantive testing. $0.00 2.0 $0.00 Nicholson, Sean Call with R. Grundberg, A. Meriwether, $0.00 0.4 $0.00A. Hays, D. Rogers (Deloitte) to discuss substantive testing procedures. Nicholson, Sean Call with D. Rogers (Deloitte) to $0.00 0.8 $0.00discuss mortgage escrows testing procedures. Nicholson, Sean Address notes within interest expense $0.00 2.2 $0.00testing documentation. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00revenue testing procedures. Nicholson, Sean Address notes within year-end risk $0.00 4.4 $0.00assessment update documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2021 Bell, Caleb Prepare for upcoming meeting with R. $0.00 1.1 $0.00Grundberg, D. Keddie (Deloitte) regarding bankruptcy impact on information technology testing . Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Cummings, Molly Review year-end risk assessment. $0.00 2.0 $0.00 Cummings, Molly Review note closure on the General $0.00 0.5 $0.00Understanding Questionnaire Cummings, Molly Call with R. Grundberg and D. Keddie $0.00 0.7 $0.00(Deloitte) to discuss testing of CBL’s summary of previously impaired assets. Cummings, Molly Call with D. Keddie, S. Korczyk $0.00 1.2 $0.00(Deloitte) to discuss impairment, base rental revenue testing of modifications, payroll expense testing, year-end risk assessment conclusions, audit status. Grundberg, Ryan Identify information technology $0.00 1.2 $0.00specialist team's coverage over the UltiPro software system. Grundberg, Ryan Update Burnsville impairment $0.00 1.1 $0.00assumption sensitivity analysis, email to A. Mangal (Deloitte) with instructions on providing an updated sensitivity report from the argus model. Grundberg, Ryan Call with D. Keddie (Deloitte), A. Cobb, $0.00 1.4 $0.00A. Houghton (CBL) to discuss year end impairment and payroll expense procedures. Grundberg, Ryan Review updates to revenue testing. $0.00 1.1 $0.00 Grundberg, Ryan Review impairments excel workbook to $0.00 1.6 $0.00prepare testing over prior impairments. Grundberg, Ryan Email A. Meriwether (Deloitte) $0.00 0.4 $0.00regarding project plan updates. Grundberg, Ryan Clear notes for revenue testing. $0.00 2.1 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2021 Grundberg, Ryan Call with M. Cummings and D. Keddie $0.00 0.7 $0.00(Deloitte) to discuss testing of CBL’s summary of previously impaired assets. Grundberg, Ryan Call with D. Keddie, A. Meriwether, A. $0.00 0.5 $0.00Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Clear notes related to substantive $0.00 0.8 $0.00testing revenue procedures. Hays, Aaron Clear notes relating to property, plants $0.00 0.6 $0.00and equipment rollforward testing. Hays, Aaron Meeting with S. Nicholson (Deloitte) to $0.00 0.5 $0.00discuss tie-out of the financial statements. Hays, Aaron Prepare selections for prepaid rent $0.00 0.5 $0.00liability, real estate tax payable and trade accounts payable testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, S. Nicholson, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Call with D. Keddie, R. Grundberg, A. $0.00 0.5 $0.00Meriwether (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 1.2 $0.00discuss notes on expense testing, base rental revenue comments. Hays, Aaron Continue to clear notes relating to $0.00 2.5 $0.00operating expense testing. Hays, Aaron Clear notes relating to operating $0.00 3.2 $0.00expense testing. Keddie, Danny Call with S. Nicholson (Deloitte) to $0.00 0.6 $0.00discuss debt and interest documentation comments.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2021 Keddie, Danny Call with R. Grundberg, A. Meriwether, $0.00 0.5 $0.00A. Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 1.4 $0.00Cobb, A. Houghton (CBL) to discuss year end impairment and payroll expense procedures. Keddie, Danny Review note closure on the debt $0.00 0.8 $0.00rollforward testing documentation. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Keddie, Danny Call with M. Cummings and R. $0.00 0.7 $0.00Grundberg (Deloitte) to discuss testing of CBL’s summary of previously impaired assets. Keddie, Danny Call with M. Cummings, S. Korczyk $0.00 1.2 $0.00(Deloitte) to discuss impairment, base rental revenue testing of modifications, payroll expense testing, year-end risk assessment conclusions, audit status. Keddie, Danny Call with A. Meriwether, S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss approach and selections related to testing of accounts receivable. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 1.2 $0.00notes on expense testing, base rental revenue comments. Korczyk, Stefanie Review Q4 2020 testing of controls $0.00 0.7 $0.00over recording of journal entries (closing and non-recurring), updates to test criteria workbook. Korczyk, Stefanie Clear notes on documentation of $0.00 1.1 $0.00journal entry profiling and entries flagged.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2021 Korczyk, Stefanie Clear notes on fixed asset disposals, $0.00 0.4 $0.00variable common area maintenance guided risk assessment, substantive testing of variable common area maintenance. Korczyk, Stefanie Call with M. Cummings, D. Keddie $0.00 1.2 $0.00(Deloitte) to discuss impairment, base rental revenue testing of modifications, payroll expense testing, year-end risk assessment conclusions, audit status. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.6 $0.00Meriwether, S. Nicholson, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Call with D. Keddie and A. Meriwether $0.00 0.6 $0.00(Deloitte) to discuss approach and selections related to testing of accounts receivable. Kumar Venkatesh, Kumar Prepare rollforward equity accuracy $0.00 3.5 $0.00enkatesh testing. Kumar Venkatesh, Kumar Prepare completeness testing. $0.00 1.5 $0.00enkatesh Kumar Venkatesh, Kumar Prepare unconsolidated affiliates $0.00 3.0 $0.00enkatesh cashflow analysis by populating year- end data. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, S. Nicholson, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Review design and implementation on $0.00 4.0 $0.00control over review of ongoing litigation matters. Meriwether, Anna Review design and implementation on $0.00 4.0 $0.00control over review of tenant settlement reconciliation. Meriwether, Anna Call with D. Keddie, R. Grundberg, A. $0.00 0.5 $0.00Hays (Deloitte), T. Wingo, T. Overly, A. Houghton, C. Alcones (CBL) to discuss

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /10/2021 Meriwether, Anna Call with D. Keddie and S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss approach and selections related to testing of accounts receivable. Nicholson, Sean Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Nicholson, Sean Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss debt and interest documentation comments. Nicholson, Sean Address notes within property, plant, $0.00 2.5 $0.00equipment disposals testing documentation. Nicholson, Sean Continue to address notes within debt $0.00 3.0 $0.00rollforward testing documentation. Nicholson, Sean Meeting with A. Hays (Deloitte) to $0.00 0.5 $0.00discuss tie-out of the financial statements. Nicholson, Sean Address notes within variable common $0.00 1.8 $0.00area maintenance and variable real estate tax reimbursement testing documentation. Vuthem, bhavana Continue to perform journal entry $0.00 4.0 $0.00testing. /11/2021 Bell, Caleb Call with R. Grundberg, D. Keddie $0.00 0.7 $0.00(Deloitte) to discuss testing over payroll expense and CBL’s UltiPro system. Cummings, Molly Call with S. Korczyk and D. Keddie $0.00 1.1 $0.00(Deloitte) regarding impairment, bankruptcy disclosures, workpaper review prioritization. Cummings, Molly Review documentation of long-lived $0.00 1.5 $0.00asset site visits to Eastland Mall, Turtle Creek Mall, SouthPark Mall, Valley View Mall, Hamilton Place Mall.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Cummings, Molly Review closed notes related to $0.00 1.0 $0.00management override risk of material misstatement, journal entry controls, interim journal entry profiling. Grundberg, Ryan Call with S. Nicholson, A. Hays, D. $0.00 0.5 $0.00Rogers (Deloitte) to discuss daily goals and outstanding items. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.6 $0.00payroll testing. Grundberg, Ryan Call with A. Hays, M. Rogers (Deloitte) $0.00 1.0 $0.00to discuss operating expense testing procedures. Grundberg, Ryan Review expenses testing, guided risk $0.00 0.9 $0.00assessments, leadsheet. Grundberg, Ryan Prepare intent significant risk $0.00 4.0 $0.00indicators analysis. Grundberg, Ryan Continue to prepare intent significant $0.00 3.3 $0.00risk indicators analysis. Grundberg, Ryan Continue to prepare intent significant $0.00 0.7 $0.00risk indicators analysis. Grundberg, Ryan Call with K. Venkatesh (Deloitte) to $0.00 0.4 $0.00discuss payroll testing. Grundberg, Ryan Call with C. Bell, D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss testing over payroll expense and CBL’s UltiPro system. Hays, Aaron Send out independence confirmations $0.00 0.5 $0.00to L. Sizemore, D. Rogers, A. Mangal & M. Schneider (Deloitte). Hays, Aaron Call with S. Nicholson (Deloitte) to $0.00 0.8 $0.00discuss flux analysis of the financial statements and noncontrolling interest testing. Hays, Aaron Call with R. Grundberg, S. Nicholson, $0.00 0.5 $0.00D. Rogers (Deloitte) to discuss daily goals and outstanding items. Hays, Aaron Call with R. Grundberg, M. Rogers $0.00 1.0 $0.00(Deloitte) to discuss operating expense testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Hays, Aaron Call with D. Keddie and S. Korczyk $0.00 0.9 $0.00(Deloitte) related to abatements testing procedures, property rollforward testing. Hays, Aaron Clear notes related to operating $0.00 0.6 $0.00expense substantive testing. Hays, Aaron Clear notes related to property $0.00 1.6 $0.00rollforward testing. Hays, Aaron Continue to clear notes related to $0.00 1.2 $0.00property rollforward testing. Hays, Aaron Meeting with S. Nicholson (Deloitte) to $0.00 0.3 $0.00discuss flux analysis of the financial statements. Hays, Aaron Perform substantive accounts payable $0.00 2.8 $0.00testing procedures. Keddie, Danny Review note closure on interest $0.00 0.8 $0.00expense testing. Keddie, Danny Call with M. Cummings and S. Korczyk $0.00 1.1 $0.00(Deloitte) regarding impairment, bankruptcy disclosures, workpaper review prioritization. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.4 $0.00(Deloitte) to discuss audit status, fixed asset impairment, financial reporting items. Keddie, Danny Review updates for accounting policies $0.00 0.4 $0.00matrix. Keddie, Danny Review testing of mortgage escrows. $0.00 0.7 $0.00 Keddie, Danny Email W. Martin (CBL) regarding $0.00 0.6 $0.00expense selections. Keddie, Danny Email S. Nicholson (Deloitte) related to $0.00 0.8 $0.00the transfer and allocation of workpapers. Keddie, Danny Call with S. Korczyk and A. Hays $0.00 0.9 $0.00(Deloitte) related to abatements testing procedures, property rollforward testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.6 $0.00discuss indicators of impairment related to previously impaired assets. Keddie, Danny Call with C. Bell, R. Grundberg $0.00 0.7 $0.00(Deloitte) to discuss testing over payroll expense and CBL’s UltiPro system. Keddie, Danny Review note closure on mortgage $0.00 0.6 $0.00notes payable testing. Keddie, Danny Review note closure on expense $0.00 1.0 $0.00testing. Korczyk, Stefanie Update equity in earnings and $0.00 0.3 $0.00investment balances on group audit considerations related to investments in unconsolidated affiliates workbook year end update tab. Korczyk, Stefanie Review investment in related cash flow $0.00 0.4 $0.00analysis. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss indicators of impairment related to previously impaired assets. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.4 $0.00(Deloitte) to discuss audit status, fixed asset impairment, financial reporting items. Korczyk, Stefanie Review revenue leadsheet on percent $0.00 1.2 $0.00in lieu testing, fixed common area maintenance testing, variable common area maintenance testing, specialty leasing testing. Korczyk, Stefanie Review investment in related testing of $0.00 0.3 $0.00contributions and distributions. Korczyk, Stefanie Review investment in unconsolidated $0.00 0.7 $0.00affiliate rollforward. Korczyk, Stefanie Review fixed asset rollforward, related $0.00 1.5 $0.00leadsheet and fixed asset additions testing. Korczyk, Stefanie Review controls over ongoing litigation $0.00 0.9 $0.00and the class action liability rollforward.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Korczyk, Stefanie Call with M. Cummings and D. Keddie $0.00 1.1 $0.00(Deloitte) regarding impairment, bankruptcy disclosures, workpaper review prioritization. Korczyk, Stefanie Call with D. Keddie and A. Hays $0.00 0.9 $0.00(Deloitte) related to abatements testing procedures, property rollforward testing. Kumar Venkatesh, Kumar Rollforward year-end debt rollforward $0.00 3.0 $0.00enkatesh for CBL-TC, OP, LP properties. Kumar Venkatesh, Kumar Combine preliminary & final analytical $0.00 1.0 $0.00enkatesh procedures and identity significant accounts 2020 Hamilton closing the open notes. Kumar Venkatesh, Kumar Call with R. Grundberg (Deloitte) to $0.00 0.4 $0.00enkatesh discuss payroll testing. Kumar Venkatesh, Kumar Analyze unconsolidated affiliates $0.00 3.0 $0.00enkatesh cashflow. Meriwether, Anna Review reconciling difference in journal $0.00 1.0 $0.00entry testing data. Meriwether, Anna Update overall planning tracker based $0.00 2.0 $0.00on current status. Meriwether, Anna Review note closure of investment in $0.00 4.5 $0.00unconsolidated affiliates rollforward. Meriwether, Anna Prepare litigation risk of material $0.00 2.5 $0.00misstatement. Nicholson, Sean Continue to address notes within $0.00 3.4 $0.00interest expense testing documentation. Nicholson, Sean Address notes within interest expense $0.00 3.4 $0.00testing documentation. Nicholson, Sean Call with A. Hays (Deloitte) to discuss $0.00 0.8 $0.00flux analysis of the financial statements and noncontrolling interest testing. Nicholson, Sean Meeting with R. Grundberg, A. Hays, $0.00 0.5 $0.00M. Rogers (Deloitte) to discuss outstanding items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /11/2021 Nicholson, Sean Meeting with A. Hays (Deloitte) to $0.00 0.3 $0.00discuss flux analysis of the financial statements. Sikand, Prerna Roll out Fraud survey to the client. $0.00 1.0 $0.00/12/2021 Cummings, Molly Review comment closure on interim $0.00 0.2 $0.00COVID impairment screen. Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss impairment indicators related to management's intent. Grundberg, Ryan Prepare and call with A. Meriwether $0.00 1.3 $0.00(Deloitte) to discuss status of substantive testing areas. Grundberg, Ryan Prepare intent significant risk $0.00 4.0 $0.00indicators analysis. Grundberg, Ryan Meeting with A. Meriwether, V. $0.00 0.3 $0.00Vijayapurkar, K. Venkatesh (Deloitte) to discuss status updates related to year end testing. Grundberg, Ryan Continue to prepare intent significant $0.00 1.5 $0.00risk indicators analysis. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Clear notes related to property $0.00 1.4 $0.00rollforward testing. Hays, Aaron Prepare revenue abatement testing $0.00 2.6 $0.00workpaper. Hays, Aaron Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss property rollforward testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2021 Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Document revenue abatements $0.00 0.5 $0.00 sampling procedures. Hays, Aaron Continue to clear notes related to $0.00 0.9 $0.00property rollforward testing. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss revenue abatements substantive testing. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.6 $0.00discuss impairment indicators related to management's intent. Keddie, Danny Review note closure on mortgage $0.00 0.2 $0.00escrow testing. Keddie, Danny Call with M. Cummings, S. Korczyk, ,R. $0.00 0.6 $0.00Grundberg, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Keddie, Danny Call with D. Rogers (Deloitte) to $0.00 0.5 $0.00discuss review of board minutes, accounts payable testing, workpaper priority. Keddie, Danny Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss audit status, cash selections, accounts receivable substantive testing. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00revenue abatements substantive testing. Keddie, Danny Research reconsideration events $0.00 1.0 $0.00guidance and variable interest entity guidance for the impact of loans in default. Keddie, Danny Review tenant relationship assets and $0.00 0.6 $0.00intangible lease assets testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2021 Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 1.0 $0.00(Deloitte) to discuss reconsideration events, fixed asset impairment, financial reporting items, timing of requested deliverables. Korczyk, Stefanie Clear notes on fixed asset rollforward $0.00 0.2 $0.00and related leadsheet. Korczyk, Stefanie Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00property rollforward testing. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 1.0 $0.00(Deloitte) to discuss reconsideration events, fixed asset impairment, financial reporting items, timing of requested deliverables. Kumar Venkatesh, Kumar Rollforward year-end debt for CBL - $0.00 1.0 $0.00enkatesh OP properties. Kumar Venkatesh, Kumar Rollforward year-end debt for CBL-LP $0.00 1.5 $0.00enkatesh properties. Kumar Venkatesh, Kumar Rollforward year-end debt for CBL-TC $0.00 3.0 $0.00enkatesh properties. Kumar Venkatesh, Kumar Meeting with R. Grundberg, A. $0.00 0.3 $0.00enkatesh Meriwether and V. Vijayapurkar (Deloitte) to discuss status updates related to year end testing. Kumar Venkatesh, Kumar Close notes on the investment $0.00 2.5 $0.00enkatesh rollforward working paper. Kumar Venkatesh, Kumar Test investment rollforward in the $0.00 2.0 $0.00enkatesh working paper. Meriwether, Anna Close notes on design and $0.00 4.5 $0.00implementation on control over review of ongoing litigation matters. Meriwether, Anna Close notes in journal entry criteria and $0.00 2.0 $0.00profiling. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.3 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2021 Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.6 $0.00discuss cash testing selections. Meriwether, Anna Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss audit status, cash selections, accounts receivable substantive testing. Meriwether, Anna Prepare and call with R. Grundberg $0.00 1.2 $0.00(Deloitte) to discuss status of substantive testing areas. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Hays, & D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Meeting with R. Grundberg, V. $0.00 0.3 $0.00Vijayapurkar, K. Venkatesh (Deloitte) to discuss status updates related to year end testing. Vijayapurkar, Vallabh Meeting with A. Meriwether and K. $0.00 0.3 $0.00handramouli Venkatesh (Deloitte) to discuss status updates related to year-end testing. /13/2021 Cummings, Molly Review revenue section including three $0.00 3.4 $0.00guided risk assessments, tax basis leadsheet, base rent, specialty rent, variable common area maintenance, fixed common area maintenance, percent in lieu. Grundberg, Ryan Complete pro forma control within $0.00 2.1 $0.00impairment control testing. Hays, Aaron Perform accounts payable substantive $0.00 1.2 $0.00testing procedures. Hays, Aaron Clear notes relating to site visit testing $0.00 1.4 $0.00procedures. Keddie, Danny Review intent related impairment $0.00 1.1 $0.00indicator. Keddie, Danny Review rental revenue testing $0.00 0.4 $0.00comments. Keddie, Danny Review Q4 2020 board minutes. $0.00 0.7 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /13/2021 Kumar Venkatesh, Kumar Update payroll selections data $0.00 4.0 $0.00enkatesh accuracy testing. Kumar Venkatesh, Kumar Update completeness of rental $0.00 2.0 $0.00enkatesh revenue testing. Vijayapurkar, Vallabh Update year-end materiality $0.00 1.0 $0.00handramouli workpaper. Vijayapurkar, Vallabh Review year-end trial balance for all 4 $0.00 4.0 $0.00handramouli JVs -MOSC LP,MOSC OP,CBL-TC and Hamilton Place. /14/2021 Cummings, Molly Review Q4 2020 minutes of the board $0.00 0.5 $0.00of directors, compensation committee, audit committee. Grundberg, Ryan Address notes within Monroeville, $0.00 1.2 $0.00Asheville impairment fair value appraisal testing. Grundberg, Ryan Address notes within impairment $0.00 1.6 $0.00controls. Grundberg, Ryan Address notes within Burnsville $0.00 1.1 $0.00impairment assumptions summary testing. Grundberg, Ryan Gather land comparables for Imperial $0.00 2.8 $0.00Valley and Diberville vacant land testing. Hays, Aaron Clear notes relating to revenue $0.00 1.2 $0.00substantive testing procedures. Keddie, Danny Review sensitivity assumptions utilized $0.00 0.2 $0.00for impairment appraisal testing. Keddie, Danny Review employee retention program $0.00 0.4 $0.00amendments and accounting guidance. /15/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Review notes payable rollforward and $0.00 2.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Cummings, Molly Review operating expense, general $0.00 0.7 $0.00and administrative, repairs maintenance and real estate tax expense. Cummings, Molly Call with S. Korczyk (Deloitte) $0.00 0.5 $0.00regarding various topics related to the audit including status of shareholder class action and overall status of audit progression. Grundberg, Ryan Update tracker and plan for week. $0.00 0.7 $0.00 Grundberg, Ryan Call with A. Meriwether, A. Hays, D. $0.00 0.2 $0.00Rogers (Deloitte) to discuss daily goals and outstanding items. Grundberg, Ryan Call with A. Hays (Deloitte) to discuss $0.00 1.5 $0.00questions of revenue testing procedures and review notes. Grundberg, Ryan Address notes within significant risk $0.00 2.5 $0.00intent indicator. Grundberg, Ryan Review updated indicator analysis $0.00 1.7 $0.00provided by client, step 1 analyses, prepare support to send to D. Rogers (Deloitte) to populate step 1s. Grundberg, Ryan Prepare non significant risk impairment $0.00 0.4 $0.00indicator testing. Grundberg, Ryan Prepare impairment non-intent related $0.00 0.5 $0.00indicators testing. Grundberg, Ryan Meeting with A. Houghton (CBL) to $0.00 0.6 $0.00discuss payroll testing support. Grundberg, Ryan Research common area maintenance $0.00 0.7 $0.00questions. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Hays, & D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, D. Rogers (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Hays, Aaron Call with D. Rogers (Deloitte) to $0.00 0.5 $0.00discuss real estate taxes payable testing. Hays, Aaron Clear notes relating to revenue $0.00 1.4 $0.00substantive testing procedures as it relates to lease modifications and abatements entered into by tenants. Hays, Aaron Clear notes relating to revenue $0.00 1.8 $0.00substantive testing procedures regarding cutoff testing procedures. Hays, Aaron Clear notes relating to revenue $0.00 2.7 $0.00substantive testing procedures regarding the account balance. Hays, Aaron Perform substantive testing $0.00 1.2 $0.00 procedures over the completeness of operating expenses. Hays, Aaron Call with R. Grundberg, A. Meriwether, $0.00 0.2 $0.00D. Rogers (Deloitte) to discuss daily goals and outstanding items. Hays, Aaron Call with R. Grundberg (Deloitte) to $0.00 1.5 $0.00discuss revenue testing procedures and review notes. Keddie, Danny Review impairment recoverability $0.00 2.0 $0.00analyses from management. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Call with D. Rogers (Deloitte) to $0.00 0.2 $0.00discuss notes in other assets testing. Keddie, Danny Call with D. Rogers (Deloitte) to $0.00 0.6 $0.00discuss questions related to accounts payable real estate tax (RET) testing. Keddie, Danny Call with A. Cobb and R. Carlton $0.00 0.4 $0.00(CBL), S. Korczyk (Deloitte) to discuss assessment of default interest payable on mortgage notes payable. Keddie, Danny Address notes on year-end risk $0.00 3.3 $0.00assessment documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Korczyk, Stefanie Clear notes on testing of controls over $0.00 0.2 $0.00journal entries and test criteria for substantive testing of journal entries. Korczyk, Stefanie Clear notes on litigation risk of material $0.00 0.3 $0.00misstatement and testing of related controls. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Call with M. Cummings (Deloitte) $0.00 0.5 $0.00regarding various topics related to the audit including status of shareholder class action and overall status of audit progression. Korczyk, Stefanie Call with A. Cobb and R. Carlton $0.00 0.4 $0.00(CBL), D. Keddie (Deloitte) to discuss assessment of default interest payable on mortgage notes payable. Kumar Venkatesh, Kumar Rollforward Hamilton debt rollforward $0.00 2.0 $0.00enkatesh and Hamilton property, plant & equipment (PPE) rollforward. Kumar Venkatesh, Kumar Test plant, property & equipment roll $0.00 3.5 $0.00enkatesh forward in working papers CBL-TC. Kumar Venkatesh, Kumar Test plant, property & equipment roll $0.00 3.5 $0.00enkatesh forward in working papers C-MOSC LP. Kumar Venkatesh, Kumar Test plant, property & equipment roll $0.00 2.5 $0.00enkatesh forward in working papers D MOSC OP. Meriwether, Anna Call with R. Grundberg, A. Hays, D. $0.00 0.2 $0.00Rogers (Deloitte) to discuss outstanding items. Meriwether, Anna Close notes on journal entry testing. $0.00 4.0 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Meriwether, Anna Close notes on operating effectiveness $0.00 4.0 $0.00documentation for journal entry controls. Meriwether, Anna Close notes on Q1-Q3 2020 journal $0.00 4.0 $0.00entry criteria. Meriwether, Anna Close notes on journal entry profiling. $0.00 4.0 $0.00/16/2021 Grundberg, Ryan Review management's recoverability $0.00 2.7 $0.00analyses and COVID screen. Grundberg, Ryan Prepare year end NOI indicator $0.00 3.3 $0.00analysis and COVID screen. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss impairment significant risk debt indicators testing. Grundberg, Ryan Compile impairment questions for A. $0.00 1.9 $0.00Houghton (CBL). Grundberg, Ryan Call with D. Rogers (Deloitte) to $0.00 0.3 $0.00discuss questions regarding recoverability analyses workpaper. Grundberg, Ryan Call with D. Rogers (Deloitte) to walk $0.00 0.8 $0.00through procedures for populating recoverability analyses workpapers. Gupta, Neha Continue to perform journal entry $0.00 3.0 $0.00testing. Hays, Aaron Perform operating expense substantive $0.00 1.4 $0.00testing procedures for the maintenance and repairs operating expense account balance. Hays, Aaron Perform operating expense substantive $0.00 1.4 $0.00testing procedures for the operating expense account balance. Hays, Aaron Perform operating expense substantive $0.00 1.0 $0.00testing procedures for the property operating expense account balance. Hays, Aaron Perform operating expense substantive $0.00 0.4 $0.00testing procedures for the real estate tax operating expense account balance.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2021 Hays, Aaron Perform operating expense substantive $0.00 1.5 $0.00testing procedures for the general and administrative operating expense account balance. Hays, Aaron Update guided risk assessments for $0.00 0.3 $0.00liabilities' accounts. Hays, Aaron Prepare selections for further operating $0.00 1.5 $0.00expense substantive testing procedures. Hays, Aaron Clear notes relating to substantive $0.00 0.6 $0.00revenue testing procedures. Hays, Aaron Call with A. Meriwether and D. Rogers $0.00 0.5 $0.00(Deloitte) to discuss substantive testing. Hays, Aaron Perform substantive testing $0.00 2.4 $0.00 procedures relating to accounts payable. Keddie, Danny Follow-up on open items for year-end $0.00 0.2 $0.00variance analysis and debt with T. Wingo and T. Overley (CBL). Keddie, Danny Review impairment indicator $0.00 0.3 $0.00 documentation for intent related indicators. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss fixed asset impairment, revenues, accruals of professional fees, timing of deliverables. Keddie, Danny Prepare list of follow up items for board $0.00 0.4 $0.00minutes. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.6 $0.00discuss impairment significant risk debt indicators testing. Korczyk, Stefanie Email D. Keddie (Deloitte) regarding $0.00 0.3 $0.00audit status, review allocations. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss fixed asset impairment, revenues, accruals of professional fees, timing of deliverables.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2021 Kumar Venkatesh, Kumar Test Hamilton property, additions $0.00 2.5 $0.00enkatesh testing, disposal testing, depreciation testing and year end materiality to update in property & debt testing working papers. Kumar Venkatesh, Kumar Prepare year-end materiality numbers $0.00 1.0 $0.00enkatesh updating in property & debt testing working papers and cash testing for MOSC-OP. Kumar Venkatesh, Kumar Prepare plant, property and $0.00 2.0 $0.00enkatesh equipment- additions testing. Kumar Venkatesh, Kumar Prepare disposal testing. $0.00 2.0 $0.00enkatesh Kumar Venkatesh, Kumar Prepare depreciation testing. $0.00 4.0 $0.00enkatesh Kumar Venkatesh, Kumar Meeting with A. Meriwether and V. $0.00 0.3 $0.00enkatesh Vijayapurkar (Deloitte) to discuss status updates related to year end testing. Meriwether, Anna Review trade accounts payable $0.00 4.0 $0.00substantive testing. Meriwether, Anna Review accounts payable real estate $0.00 4.0 $0.00tax and prepaid rent substantive testing. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.7 $0.00discuss questions regarding accounts payable real estate tax (RET) testing. Meriwether, Anna Call with A. Hays and D. Rogers $0.00 0.5 $0.00(Deloitte) to discuss substantive testing. Meriwether, Anna Meeting with V. Vijayapurkar and K. $0.00 0.3 $0.00Venkatesh (Deloitte) to discuss status updates related to year-end testing. Vijayapurkar, Vallabh Update year-end risk assessment $0.00 4.0 $0.00handramouli workpaper for MOSC LP. Vijayapurkar, Vallabh Update year-end risk assessment $0.00 2.7 $0.00handramouli workpaper for MOSC OP. Vijayapurkar, Vallabh Update year-end risk assessment $0.00 4.0 $0.00handramouli workpaper for TC.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /16/2021 Vijayapurkar, Vallabh Meeting with A. Meriwether and K. $0.00 0.3 $0.00handramouli Venkatesh (Deloitte) to discuss status updates related to year end testing. /17/2021 Cummings, Molly Call with D. Keddie, A. Meriwether, A. $0.00 0.6 $0.00Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Cummings, Molly Review note closure on year-end risk $0.00 0.2 $0.00assessment. Grundberg, Ryan Update on the status of impairment $0.00 0.3 $0.00work and plan for workpaper allocation A. Hays, A. Meriwether, D. Rogers (Deloitte). Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss audit status and outstanding support. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.6 $0.00status of impairment testing support. Grundberg, Ryan Continue to address notes within $0.00 1.8 $0.00significant risk intent indicator. Grundberg, Ryan Call with D. Keddie, A. Meriwether, A. $0.00 0.5 $0.00Hays (Deloitte), A. Cobb, T. Wingo, A. Houghton, C. Alcones, R. Carlton (CBL) to discuss audit status and outstanding items. Grundberg, Ryan Prepare year-end impairment COVID $0.00 4.0 $0.00screen high level recoverability analysis testing. Grundberg, Ryan Prepare non intent indicator and make $0.00 3.1 $0.00year end updates to impairment risk assessment appendices. Hays, Aaron Clear notes relating to revenue and $0.00 2.9 $0.00operating expense substantive testing procedures. Hays, Aaron Continue to clear notes relating to $0.00 1.8 $0.00revenue and operating expense substantive testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2021 Hays, Aaron Clear notes relating to substantive $0.00 1.3 $0.00revenue and operating expense procedures. Hays, Aaron Prepare meeting agenda for CBL $0.00 0.6 $0.00meeting with D. Keddie, R. Grundberg, A. Meriwether (Deloitte), A. Cobb, T. Wingo, A. Houghton, C. Alcones, R. Carlton (CBL). Hays, Aaron Call with M. Cummings, D. Keddie, A. $0.00 0.6 $0.00Meriwether, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Call with D. Keddie, R. Grundberg, A. $0.00 0.5 $0.00Meriwether (Deloitte), A. Cobb, T. Wingo, A. Houghton, C. Alcones, R. Carlton (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss revenue and operating expense testing procedures and review notes. Keddie, Danny Call with R. Grundberg, A. Meriwether $0.00 0.5 $0.00and A. Hays (Deloitte), A. Cobb, T. Wingo, A. Houghton, C. Alcones, R. Carlton (CBL) to discuss audit status and outstanding items. Keddie, Danny Review note closure on expense $0.00 0.4 $0.00testing and expense cutoff testing documentation. Keddie, Danny Call with M. Cummings, A. Meriwether, $0.00 0.6 $0.00A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00revenue and operating expense testing procedures and review notes. Keddie, Danny Review trade accounts payable testing. $0.00 0.5 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /17/2021 Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.5 $0.00discuss audit status and outstanding support. Korczyk, Stefanie Clear notes on revenue testing $0.00 0.5 $0.00workpapers. Kumar Venkatesh, Kumar Test Hamilton Place cash leadsheet $0.00 1.5 $0.00enkatesh and cash. Kumar Venkatesh, Kumar Prepare cash leadsheet and cash $0.00 4.0 $0.00enkatesh testing CBL-T/C. Kumar Venkatesh, Kumar Prepare cash leadsheet and cash $0.00 3.5 $0.00enkatesh testing MOSC-LP. Kumar Venkatesh, Kumar Prepare cash leadsheet and cash $0.00 2.5 $0.00enkatesh testing MOSC-OP. Meriwether, Anna Document accounts receivable $0.00 4.5 $0.00substantive testing. Meriwether, Anna Call with M. Cummings, D. Keddie, A. $0.00 0.6 $0.00Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Call with D. Keddie, R. Grundberg, A. $0.00 0.5 $0.00Hays (Deloitte), A. Cobb, T. Wingo, A. Houghton, C. Alcones, R. Carlton (CBL) to discuss audit status and outstanding items. Meriwether, Anna Document accounts receivable $0.00 4.5 $0.00uncollectible revenue substantive testing. Sikand, Prerna Collect responses from fraud survey $0.00 0.5 $0.00provided to the client Vijayapurkar, Vallabh Close notes on other 3 JV's $0.00 2.0 $0.00handramouli workpapers. Vijayapurkar, Vallabh Update year-end risk assessment $0.00 4.0 $0.00handramouli workpaper for Hamilton. Vijayapurkar, Vallabh Review MOSC LP and MOSC OP debt $0.00 2.0 $0.00handramouli testing section for year-end. 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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Cummings, Molly Review comment closure on percent in $0.00 0.4 $0.00lieu revenue testing, variable and fixed common area maintenance revenue and specialty leasing revenue (collectively revenue testing). Cummings, Molly Call with S. Korczyk, D. Keddie, P. $0.00 0.4 $0.00Scheibel (Deloitte) to discuss fixed asset impairment for assets being conveyed to lender. Cummings, Molly Review revenue abatement testing. $0.00 0.4 $0.00 Cummings, Molly Review impairment intent indicator - $0.00 1.0 $0.00significant risk. Grundberg, Ryan Update payroll support requests based $0.00 0.5 $0.00on conversation with M. Carrington (CBL). Grundberg, Ryan Call with K. Venkatesh (Deloitte) to $0.00 0.9 $0.00discuss year-end payroll testing. Grundberg, Ryan Address impairment control notes. $0.00 0.6 $0.00 Grundberg, Ryan Set up payroll testing and support. $0.00 2.0 $0.00 Grundberg, Ryan Prepare Stroud step 1 recoverability $0.00 3.8 $0.00analysis. Grundberg, Ryan Prepare Stroud step 1 (including $0.00 2.0 $0.00tickmarks that are consistent across all step 1s). Grundberg, Ryan Call with M. Carrington (CBL) to $0.00 1.3 $0.00discuss payroll testing support to be provided from Human resources department. Hays, Aaron Clear notes relating to substantive $0.00 1.6 $0.00testing of base rent revenue. Hays, Aaron Clear notes relating to property $0.00 0.4 $0.00additions and disposals' testing procedures. Hays, Aaron Clear notes relating to operating $0.00 0.5 $0.00expense substantive testing. Hays, Aaron Clear notes relating to accounts $0.00 2.1 $0.00payable substantive testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Hays, Aaron Clear notes relating substantive testing $0.00 0.3 $0.00of revenue abatements. Hays, Aaron Clear notes relating to substantive $0.00 2.9 $0.00testing of rental abatements. Hays, Aaron Continue to clear notes relating to $0.00 1.2 $0.00substantive testing of rental abatements. Hays, Aaron Clear notes relating to variable $0.00 0.3 $0.00common area maintenance revenue substantive testing. Hays, Aaron Email T. Overly (CBL) regarding $0.00 0.1 $0.00variable common area maintenance expense. Hays, Aaron Prepare cutoff testing procedures for $0.00 0.8 $0.00operating expenses. Hays, Aaron Call with D. Rogers (Deloitte) to $0.00 0.6 $0.00discuss selections for accounts payable prepaid rents testing. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss operating expense and accounts payable testing. Keddie, Danny Call with S. Korczyk, M. Cummings, P. $0.00 0.4 $0.00Scheibel (Deloitte) to discuss fixed asset impairment for assets being conveyed to lender. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.7 $0.00discuss fixed asset impairment and prepaid insurance. Keddie, Danny Call with A. Meriwether, D. Rogers $0.00 0.5 $0.00(Deloitte) to discuss questions regarding accounts payable real estate tax (RET) testing notes. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00operating expense and accounts payable testing. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.9 $0.00(Deloitte) to discuss fixed asset impairment conclusions and timing of appraisals, insurance entries, 10-K draft timings, bankruptcy disclosures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Keddie, Danny Review accounts payable real estate $0.00 0.9 $0.00taxes and prepaid rent testing. Keddie, Danny Review rental abatements testing $0.00 0.4 $0.00documentation. Korczyk, Stefanie Clear notes on investment in $0.00 1.1 $0.00unconsolidated affiliates leadsheet and testing. Korczyk, Stefanie Review accounts receivable leadsheet $0.00 2.2 $0.00and testing workbook. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.7 $0.00discuss fixed asset impairment and prepaid insurance. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.9 $0.00(Deloitte) to discuss fixed asset impairment conclusions and timing of appraisals, insurance entries, 10-K draft timings, bankruptcy disclosures. Kumar Venkatesh, Kumar Prepare operating expense testing for $0.00 2.5 $0.00enkatesh MOSC LP. Kumar Venkatesh, Kumar Prepare operating expense testing for $0.00 3.5 $0.00enkatesh CBL/TC. Kumar Venkatesh, Kumar Prepare operating expense testing for $0.00 2.0 $0.00enkatesh MOSC OP. Kumar Venkatesh, Kumar Follow-up with G. Ryan (Deloitte) on $0.00 1.5 $0.00enkatesh rollforward payroll testing setup and investment testing. Kumar Venkatesh, Kumar Meeting with A. Meriwether (Deloitte) $0.00 0.2 $0.00enkatesh to discuss status updates related to year end testing. Kumar Venkatesh, Kumar Call with R. Grundberg (Deloitte) to $0.00 0.9 $0.00enkatesh discuss year-end payroll testing. Kumar Venkatesh, Kumar Test operating expenses Hamilton $0.00 1.5 $0.00enkatesh place. Meriwether, Anna Complete internal control $0.00 4.0 $0.00documentation on accounts receivable lease modification question and answer.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /18/2021 Meriwether, Anna Close notes on investment in $0.00 4.0 $0.00unconsolidated affiliate cash flow internal control documentation. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.5 $0.00discuss questions regarding accounts payable real estate tax (RET) testing notes. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.3 $0.00discuss questions regarding accounts payable real estate tax (RET) testing notes. Meriwether, Anna Call with D. Keddie and D. Rogers $0.00 0.5 $0.00(Deloitte) to discuss questions regarding accounts payable real estate tax (RET) testing notes. Meriwether, Anna Meeting between K. Venkatesh $0.00 0.2 $0.00(Deloitte) to discuss status updates related to year end testing. Scheibel, Patrick Call with S. Korczyk, D. Keddie, M. $0.00 0.4 $0.00Cummings (Deloitte) to discuss fixed asset impairment for assets being conveyed to lender. /19/2021 Cummings, Molly Call (partial) with S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals. Grundberg, Ryan Call with A. Meriwether and A. Hays $0.00 0.5 $0.00(Deloitte) to discuss outstanding items and status of testing procedures. Grundberg, Ryan Address non-significant risk $0.00 2.6 $0.00impairment indicator testing notes. Grundberg, Ryan Prepare Meridian recoverability $0.00 1.1 $0.00analysis. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether, A. Hays, & D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2021 Hays, Aaron Call with D. Keddie and D. Rogers $0.00 0.2 $0.00(Deloitte) to discuss selections for accounts payable prepaid rent testing. Hays, Aaron Email D. Keddie (Deloitte) regarding $0.00 0.4 $0.00property rollforward testing procedures. Hays, Aaron Continue to clear notes relating to $0.00 2.3 $0.00property, plants and equipment rollforward and additions/disposals testing. Hays, Aaron Clear notes relating to property, plants $0.00 2.9 $0.00and equipment rollforward and additions/disposals testing. Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss property, plants and equipment rollforward and property additions and disposals testing procedures. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss property rollforward and property additions testing procedures. Hays, Aaron Call with R. Grundberg, A. Meriwether $0.00 0.5 $0.00(Deloitte) to discuss outstanding items and status of testing procedures. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Meriwether, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.7 $0.00property rollforward and property additions testing procedures. Keddie, Danny Review pro forma impairment control $0.00 0.4 $0.00documentation. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals. Keddie, Danny Call with A. Hays and D. Rogers $0.00 0.2 $0.00(Deloitte) to discuss selections for accounts payable prepaid rent testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2021 Keddie, Danny Update risk assessment numbers for $0.00 0.5 $0.00entries made subsequent to latest update. Keddie, Danny Review Stroud mall impairment $0.00 0.7 $0.00recoverability analysis. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.6 $0.00Grundberg, A. Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals. Kumar Venkatesh, Kumar Prepare payroll recalculation. $0.00 3.5 $0.00enkatesh Kumar Venkatesh, Kumar Prepare payroll accuracy testing. $0.00 4.0 $0.00enkatesh Meriwether, Anna Continue to document Accounts $0.00 4.0 $0.00receivable substantive testing for uncollectible revenue selections. Meriwether, Anna Call with R. Grundberg, A. Hays $0.00 0.5 $0.00(Deloitte) to discuss outstanding items and status of testing procedures. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, R. Grundberg, A. Hays, & D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals. Meriwether, Anna Review cash and restricted cash $0.00 4.0 $0.00substantive testing. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.5 $0.00discuss selections for Cash testing. Meriwether, Anna Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00property, plants and equipment rollforward and property additions and disposals testing procedures. /20/2021 Vijayapurkar, Vallabh Review Hamilton and CBL TC debt $0.00 4.0 $0.00handramouli testing section for year-end.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /21/2021 Cummings, Molly Review closed noted on impairment $0.00 0.8 $0.00indicator intent, review mortgage interest and other assets testing. Hays, Aaron Prepare additional revenue selections $0.00 2.8 $0.00for cutoff testing procedures. /22/2021 Cummings, Molly Call with S. Korczyk, D. Keddie $0.00 0.2 $0.00(Deloitte) to discuss audit strategy and staffing. Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.3 $0.00Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Call with A. Meriwether (Deloitte) to $0.00 0.4 $0.00discuss audit progression. Grundberg, Ryan Call with K. Venkatesh, V. Vijayapurkar $0.00 0.5 $0.00(Deloitte) to discuss year end payroll testing of real estate investment trust (REIT) level workpaper. Grundberg, Ryan Address Stroud recoverability analysis $0.00 4.0 $0.00testing notes. Grundberg, Ryan Prepare Meridian recoverability $0.00 4.0 $0.00analysis testing. Grundberg, Ryan Prepare Brookfield Square $0.00 3.3 $0.00 recoverability analysis. Grundberg, Ryan Continue to prepare Meridian $0.00 1.8 $0.00recoverability analysis testing. Grundberg, Ryan Continue to address Stroud $0.00 0.2 $0.00recoverability analysis testing notes. Hays, Aaron Clear notes relating to property $0.00 1.5 $0.00rollforward and property additions/disposals substantive testing. Hays, Aaron Perform cutoff testing procedures for $0.00 0.8 $0.00revenue selections. Hays, Aaron Update base rent revenue substantive $0.00 0.7 $0.00testing workpaper. Hays, Aaron Perform substantive testing $0.00 2.7 $0.00 procedures on noncontrolling interest.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 1.2 $0.00discuss non-controlling interest rollforward testing procedures. Hays, Aaron Update documentation relating to $0.00 1.0 $0.00property additions substantive testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.3 $0.00Keddie, A. Meriwether, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. James, Kuruvilla Review depreciation testing work $0.00 0.5 $0.00papers. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.3 $0.00Meriwether, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Call with M. Cummings and S. Korczyk $0.00 0.2 $0.00(Deloitte) to discuss audit strategy and staffing. Keddie, Danny Call with T. Overley, G. Roddy (CBL), $0.00 0.5 $0.00S. Korczyk and A. Meriwether (Deloitte) to discuss evaluation of reserves and collectability of receivables. Korczyk, Stefanie Review journal entry test criteria for Q4 $0.00 0.3 $0.002020 tests of journal entries to address the risk of management override of controls. Korczyk, Stefanie Call with T. Overley, G. Roddy (CBL), $0.00 0.5 $0.00D. Keddie and A. Meriwether (Deloitte) to discuss evaluation of reserves and collectability of receivables. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.3 $0.00Meriwether, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Call with M. Cummings and D. Keddie $0.00 0.2 $0.00(Deloitte) to discuss audit strategy and

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Kumar Venkatesh, Kumar Perform rent roll testing of MOSC-LP & $0.00 2.0 $0.00enkatesh MOSC-OP. Kumar Venkatesh, Kumar Prepare and call with R. Grundberg, V. $0.00 0.5 $0.00enkatesh Vijayapurkar (Deloitte) to discuss year end payroll testing of real estate investment trust (REIT) level workpaper. Kumar Venkatesh, Kumar Test payroll for year-end 2020 - $0.00 4.0 $0.00enkatesh completeness testing. Kumar Venkatesh, Kumar Test payroll for year-end 2020 - $0.00 4.0 $0.00enkatesh accuracy testing. Kumar Venkatesh, Kumar Test payroll for year-end 2020 - $0.00 1.0 $0.00enkatesh adjustments to hourly base employee pay recalculation . Meriwether, Anna Call with A. Hays (Deloitte) to discuss $0.00 1.2 $0.00non-controlling interest rollforward testing procedures. Meriwether, Anna Close notes on Q4 2020 journal entry $0.00 4.1 $0.00criteria. Meriwether, Anna Continue to close notes on Q4 2020 $0.00 4.0 $0.00journal entry profiling. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.3 $0.00Keddie, A. Hays, & D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Call with between T. Overley, G. $0.00 0.5 $0.00Roddy (CBL) S. Korczyk, D. Keddie (Deloitte) to discuss evaluation of reserves and collectability of receivables. Meriwether, Anna Call with M. Cummings (Deloitte) to $0.00 0.4 $0.00discuss audit progress. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.4 $0.00discuss cash testing selections. Sikand, Prerna Check for additional responses $0.00 0.3 $0.00received from the participants and send an update to the US team regarding the responses received.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Vijayapurkar, Vallabh Call with R. Grundberg, K. Venkatesh $0.00 0.5 $0.00handramouli (Deloitte) to discuss year end payroll testing of real estate investment trust (REIT) level workpaper. Vijayapurkar, Vallabh Review cash testing part of Hamilton $0.00 4.5 $0.00handramouli and CBL TC. Vijayapurkar, Vallabh Email K. Venkatesh (Deloitte) $0.00 0.3 $0.00handramouli regarding plan the work for the day. Vijayapurkar, Vallabh Close notes on debt testing section. $0.00 2.0 $0.00handramouli Vijayapurkar, Vallabh Close notes on the risk assessment $0.00 4.0 $0.00handramouli workpapers of CBL TC and Hamilton. /23/2021 Cummings, Molly Review comment clearance on guided $0.00 0.3 $0.00risk assessment for held for sale, noncontrolling interest, property, plant and equipment. Cummings, Molly Review comment closure on base rent, $0.00 0.5 $0.00revenue abatements and all expense testing. Cummings, Molly Review Stroud recoverability analysis $0.00 0.6 $0.00impairment calculations. Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss Outlets at Gettysburg impairment recoverability analysis. Grundberg, Ryan Call with A. Houghton (CBL), T. $0.00 0.7 $0.00Rumptz (Horizon) to discuss status of the land sale at The Outlets at Gettysburg for impairment recoverability analysis testing. Grundberg, Ryan Call with A. Houghton, M. Stephens $0.00 0.7 $0.00(CBL) to discuss tax savings inputs to the impairment recoverability analyses. Grundberg, Ryan Call with D. Keddie (Deloitte), A. Cobb, $0.00 0.5 $0.00A. Houghton (CBL) to discuss impairment questions related to unconsolidated affiliates. Grundberg, Ryan Prepare Eastland recoverability $0.00 4.0 $0.00analysis testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /23/2021 Grundberg, Ryan Continue to prepare Eastland $0.00 1.8 $0.00recoverability analysis testing. Grundberg, Ryan Close recoverability analyses notes $0.00 1.6 $0.00and organize questions to send to CBL. Hays, Aaron Clear notes relating to accounts $0.00 0.8 $0.00payable substantive testing procedures. Hays, Aaron Perform cutoff testing procedures for $0.00 0.9 $0.00operating expenses. Hays, Aaron Perform cutoff testing procedures for $0.00 1.9 $0.00revenue testing selections. Hays, Aaron Update client meeting agenda for $0.00 0.6 $0.00outstanding items and expected dates. Hays, Aaron Perform substantive testing $0.00 0.7 $0.00 procedures on noncontrolling interest rollforward. Hays, Aaron Continue to perform substantive testing $0.00 2.3 $0.00procedures on noncontrolling interest. Hays, Aaron Perform substantive testing $0.00 3.8 $0.00 procedures on equity rollforward. Hays, Aaron Continue to perform substantive testing $0.00 1.7 $0.00procedures on equity rollforward. James, Kuruvilla Review fixed asset disposal testing $0.00 1.0 $0.00workpapers. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.6 $0.00discuss Outlets at Gettysburg impairment recoverability analysis. Keddie, Danny Call with R. Grundberg (Deloitte), A. $0.00 0.5 $0.00Cobb, A. Houghton (CBL) to discuss impairment questions related to unconsolidated affiliates. Keddie, Danny Review base rent cutoff testing and $0.00 0.7 $0.00review note clearance. Keddie, Danny Email A. Meriwether (Deloitte) $0.00 0.3 $0.00regarding restricted cash and journal entry testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /23/2021 Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss fixed asset impairment timing, 10-K-annual report- draft timing. Keddie, Danny Review accounts payable related to $0.00 0.4 $0.00real estate taxes and prepaid rent testing. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss fixed asset impairment timing, 10-K-annual report- draft timing. Kumar Venkatesh, Kumar Perform payroll expense testing for $0.00 4.2 $0.00enkatesh year-end 2020. Kumar Venkatesh, Kumar Continue to perform payroll expense $0.00 1.0 $0.00enkatesh testing for year-end 2020. Kumar Venkatesh, Kumar Perform rent roll testing MOSC-LP and $0.00 2.7 $0.00enkatesh CBL/TC. Kumar Venkatesh, Kumar Continue to perform payroll expense $0.00 4.0 $0.00enkatesh testing for year-end 2020. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.5 $0.00discuss cash testing selections. Meriwether, Anna Close notes on Q4 2020 journal entry $0.00 4.0 $0.00testing criteria. Meriwether, Anna Close additional notes on Q4 2020 $0.00 4.0 $0.00journal entry testing. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 1.4 $0.00discuss cash testing workpaper questions. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.2 $0.00discuss equity rollforward and cash testing selections. Sikand, Prerna Draft the reminder language to be sent $0.00 0.5 $0.00to the participants for the Fraud Survey and check for new responses by participants for the Fraud Survey on Deloitte Survey Tool (DST). Vijayapurkar, Vallabh Review opinions, year-end $0.00 3.0 $0.00handramouli communication workpaper for 4 JVs - MOSC LP,MOSC OP,CBL-TC and

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /23/2021 Vijayapurkar, Vallabh Review fixed asset testing section of $0.00 5.5 $0.00handramouli Hamilton and TC. Vijayapurkar, Vallabh Draft email regarding the fixed asset $0.00 0.5 $0.00handramouli testing section of Hamilton and TC to J. Kuruvilla (Deloitte). Vijayapurkar, Vallabh Close notes on general understanding $0.00 1.0 $0.00handramouli questioner. /24/2021 Cummings, Molly Review prepaid rent and accrued real $0.00 0.6 $0.00estate tax. Cummings, Molly Review note closure on accounts $0.00 0.7 $0.00payable, deposits and other assets. Cummings, Molly Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss approach to documentation of recoverability analysis net operating income (NOI) projections as well as controls testing approach for budgeting/forecasting. Grundberg, Ryan Call with A. Meriwether (Deloitte) to $0.00 1.3 $0.00discuss audit status. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.5 $0.00support for recoverability analyses testing. Grundberg, Ryan Call with D. Keddie, A. Meriwether, A. $0.00 0.3 $0.00Hays (Deloitte), A. Cobb, T. Overly, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Grundberg, Ryan Prepare York Galleria recoverability $0.00 1.4 $0.00analysis testing. Grundberg, Ryan Continue to prepare Meridian $0.00 1.3 $0.00recoverability analysis testing. Grundberg, Ryan Continue to prepare Eastland $0.00 2.2 $0.00recoverability analysis testing. Grundberg, Ryan Organize planning and update tracker. $0.00 1.3 $0.00 Grundberg, Ryan Email J. Sanghvi (Deloitte) regarding $0.00 0.5 $0.00Laredo fair value appraisal work.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /24/2021 Grundberg, Ryan Call with D. Keddie (Deloitte) to $0.00 0.8 $0.00discuss impairment step 1 recoverability analyses. Hays, Aaron Clear notes relating to revenue and $0.00 0.4 $0.00expense substantive testing procedures. Hays, Aaron Update leadsheets. $0.00 0.4 $0.00 Hays, Aaron Perform substantive testing $0.00 3.4 $0.00 procedures on the equity rollforward. Hays, Aaron Perform substantive testing $0.00 2.4 $0.00 procedures on equity and noncontrolling interest rollforwards. Hays, Aaron Continue to perform substantive testing $0.00 2.1 $0.00procedures on equity and noncontrolling interest rollforwards. Hays, Aaron Send out independence confirmation $0.00 0.4 $0.00letters for the FY 2020 audit to A. Ajmani, N. Datta, A. Mangal, G. Mangla, A. Shaw, M. Sullivan, S. Venkatramana (Deloitte). Hays, Aaron Call with D. Keddie, R. Grundberg, A. $0.00 0.3 $0.00Meriwether (Deloitte), A. Cobb, T. Overly, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.9 $0.00discuss noncontrolling interest, equity rollforwards, reorganization events. Keddie, Danny Call with R. Grundberg, A. Meriwether $0.00 0.3 $0.00and A. Hays (Deloitte), A. Cobb, T. Overly, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with R. Grundberg (Deloitte) to $0.00 0.8 $0.00discuss impairment recoverability analyses. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.9 $0.00noncontrolling interest, equity rollforwards, reorganization items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /24/2021 Keddie, Danny Call with A. Cobb, A. Houghton (CBL) $0.00 0.3 $0.00to discuss impairment of long lived assets and reconsiderations events for variable interest entities. Keddie, Danny Research and send guidance on $0.00 0.4 $0.00variable interest entities and reconsideration events to A. Cobb (CBL). Korczyk, Stefanie Review journal entry profiling for Q4 $0.00 1.9 $0.002020 tests of journal entries to address the risk of management override of controls. Korczyk, Stefanie Continue to update equity in earnings $0.00 0.5 $0.00and investment balances on group audit considerations related to investments in unconsolidated affiliates workbook year-end update tab. Kumar Venkatesh, Kumar Prepare error extrapolation worksheet - $0.00 2.0 $0.00enkatesh payroll expense. Kumar Venkatesh, Kumar Test rent roll of CBL-TC/LLC and send $0.00 2.5 $0.00enkatesh email to M. Anna (Deloitte) with selections to request supporting from CBL. Kumar Venkatesh, Kumar Test rent roll of Hamilton place. $0.00 0.7 $0.00enkatesh Kumar Venkatesh, Kumar Test payroll for year-end 2020 and $0.00 4.0 $0.00enkatesh make adjustments to payroll recalculation from monthly to pay period. Kumar Venkatesh, Kumar Continue to test payroll for year-end $0.00 2.0 $0.00enkatesh 2020 make adjustments to payroll recalculation from monthly to pay period. Meriwether, Anna Call between R. Grundberg (Deloitte) $0.00 1.3 $0.00to discuss audit status. Meriwether, Anna Close notes on investment in $0.00 3.0 $0.00unconsolidated affiliate cash flow internal control documentation.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /24/2021 Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 1.0 $0.00discuss cash testing workpaper additive items. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 1.0 $0.00discuss cash testing workpaper progress. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.4 $0.00discuss cash testing workpaper progress. Meriwether, Anna Call with D. Keddie, R. Grundberg, A. $0.00 0.3 $0.00Hays (Deloitte), A. Cobb, T. Overly, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Document Q4 2020 journal entry $0.00 4.0 $0.00selections selected for further testing. Sikand, Prerna Roll out the reminder to participants $0.00 0.5 $0.00requesting them to complete the survey before the designated deadline. /25/2021 Cummings, Molly Call with B. Hendrix, A. Cobb (CBL), S. $0.00 0.5 $0.00Korczyk (Deloitte) to obtain updates regarding CBLs new and existing legal matters. Grundberg, Ryan Update Impairment recoverability $0.00 2.5 $0.00analysis support request listing. Grundberg, Ryan Address notes within Stroud $0.00 4.0 $0.00recoverability analysis testing. Grundberg, Ryan Address notes within Eastland $0.00 3.6 $0.00recoverability analysis testing. Grundberg, Ryan Organize impairment work information $0.00 1.2 $0.00for J. Sanghvi (Deloitte). Grundberg, Ryan Continue to address notes within $0.00 1.3 $0.00Stroud recoverability analysis testing. Hays, Aaron Update accounts payable guided risk $0.00 0.6 $0.00assessment based on additions to substantive testing of accounts payable for the FY2020 audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2021 Hays, Aaron Update depreciation expense testing $0.00 0.8 $0.00workpaper. Hays, Aaron Update engagement's independence $0.00 0.3 $0.00confirmation workpaper. Hays, Aaron Document cutoff testing selection for $0.00 0.4 $0.00fixed tenant reimbursement revenue substantive procedures. Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss marketable securities testing procedures. Hays, Aaron Prepare substantive testing $0.00 2.0 $0.00 procedures for accounts payable - other in the accounts payable testing workpaper. Hays, Aaron Continue to prepare substantive testing $0.00 1.3 $0.00procedures for accounts payable - other in the accounts payable testing workpaper. Hays, Aaron Prepare testing workpaper for non- $0.00 2.4 $0.00cash disposals of tenant improvements. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.6 $0.00discuss accounts payable – legal fees and tenant improvement disposals testing procedures. James, Kuruvilla Review fixed asset additions testing $0.00 1.0 $0.00workpapers. Keddie, Danny Meeting with K. Venkatesh, A. $0.00 0.5 $0.00Meriwether (Deloitte) to discuss planning of year end substantive procedures and testing for joint venture audits. Keddie, Danny Review impairment recoverability $0.00 2.8 $0.00analyses for Brookfield mall, Eastland mall, Meridian mall.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2021 Keddie, Danny Call with M. Cummings (Deloitte) to $0.00 0.5 $0.00discuss approach to documentation of recoverability analysis net operating income (NOI) projections and controls testing approach for budgeting/forecasting. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.6 $0.00accounts payable – legal fees and tenant improvement disposals testing procedures. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss fixed asset impairment and open items in 10-K (annual report) draft. Keddie, Danny Review Stroud impairment $0.00 0.6 $0.00 recoverability analysis updates for note clearance. Korczyk, Stefanie Call with B. Hendrix and A. Cobb $0.00 0.5 $0.00(CBL), M. Cummings (Deloitte) to obtain updates regarding the CBL's new and existing legal matters. Korczyk, Stefanie Discuss with A. Meriwether (Deloitte) $0.00 0.8 $0.00regarding journal entry testing, investment in unconsolidated affiliates, accounts receivable. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss fixed asset impairment and open items in 10-K (annual report) draft. Kumar Venkatesh, Kumar Test interest expense testing Hamilton $0.00 1.5 $0.00enkatesh place and notes payable lead sheet. Kumar Venkatesh, Kumar Prepare notes payable lead sheet. $0.00 2.0 $0.00enkatesh Kumar Venkatesh, Kumar Prepare forbearance agreement CBL- $0.00 1.0 $0.00enkatesh TC/LLC (Oak Park mall). Kumar Venkatesh, Kumar Prepare interest expense testing for $0.00 2.5 $0.00enkatesh CBL-TC/LLC. Kumar Venkatesh, Kumar Prepare interest expense testing for $0.00 2.0 $0.00enkatesh MOSC-LP.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /25/2021 Kumar Venkatesh, Kumar Prepare interest expense testing for $0.00 1.0 $0.00enkatesh MOSC-OP. Kumar Venkatesh, Kumar Meeting with D. Keddie, A. Meriwether $0.00 0.5 $0.00enkatesh (Deloitte) to discuss planning of year end substantive procedures and testing for joint venture audits. Meriwether, Anna Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00marketable securities testing procedures. Meriwether, Anna Discuss with S. Korczyk (Deloitte) $0.00 0.8 $0.00regarding journal entry testing, investment in unconsolidated affiliates, accounts receivable. Meriwether, Anna Close notes on Q4 2020 Journal Entry $0.00 4.0 $0.00selections selected for further testing in cortex. Meriwether, Anna Close additional notes on accounts $0.00 1.2 $0.00receivable substantive testing. Meriwether, Anna Continue to close additional notes on $0.00 4.0 $0.00Q4 2020 journal entry testing. Meriwether, Anna Meeting with D. Keddie, K. Venkatesh $0.00 0.5 $0.00(Deloitte) to discuss planning of year end substantive procedures and testing for joint venture audits. /26/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.8 $0.00Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Cummings, Molly Review note closure of Stroud step 1 $0.00 0.7 $0.00impairment, close notes on property, plants and equipment roll and additions testing. Cummings, Molly Call with L. Chapman (CBL) to discuss $0.00 0.5 $0.00status of audit and certain bankruptcy matters. Grundberg, Ryan Call with A. Houghton, D. Batchelor $0.00 0.5 $0.00(CBL) to discuss updates at Stroud Mall for impairment testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /26/2021 Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.6 $0.00open impairment items. Grundberg, Ryan Continue to address notes within $0.00 1.4 $0.00Eastland Step 1 recoverability analysis testing. Hays, Aaron Clear notes relating to depreciation $0.00 2.6 $0.00expense substantive testing procedures. Hays, Aaron Perform substantive testing $0.00 1.3 $0.00 procedures on tenant improvement disposals. Hays, Aaron Prepare marketable securities $0.00 1.4 $0.00 substantive testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.8 $0.00Keddie, A. Meriwether, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss marketable securities and reorganization testing procedures. James, Kuruvilla Clear notes on fixed assets additions, $0.00 0.5 $0.00disposals and depreciation testing work papers. Keddie, Danny Review note closure on impairment $0.00 0.6 $0.00recoverability analyses. Keddie, Danny Review cash and restricted cash $0.00 1.2 $0.00testing. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.8 $0.00Meriwether, A. Hays and D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Keddie, Danny Call with D. Rogers (Deloitte) to $0.00 0.5 $0.00discuss cash testing notes. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.5 $0.00marketable securities and reorganization testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /26/2021 Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss reconsideration events, investment in unconsolidated affiliates, timing of requested deliverables. Korczyk, Stefanie Clear notes on testing of the $0.00 0.9 $0.00investments in unconsolidated affiliates and push balance changes through the analysis of significant joint venture components workbook. Korczyk, Stefanie Clear notes on Q4 2020 tests of journal $0.00 1.1 $0.00entries to address the risk of management override of controls. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.8 $0.00Meriwether, A. Hays, D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss reconsideration events, investment in unconsolidated affiliates, timing of requested deliverables. Kumar Venkatesh, Kumar Review operating expense testing of $0.00 2.0 $0.00enkatesh MOSC-LP, MOSC-OP and CBL- TC/LLC. Kumar Venkatesh, Kumar Review plant, property and equipment $0.00 1.7 $0.00enkatesh rollforward, disposal, additions and depreciation working papers of Hamilton Place. Kumar Venkatesh, Kumar Prepare operating expense combined $0.00 2.8 $0.00enkatesh leadsheet of MOSC-LP, MOSC-OP and CBL-TC/LLC. Kumar Venkatesh, Kumar Prepare combined property leadsheet $0.00 0.8 $0.00enkatesh of Hamilton Place. Kumar Venkatesh, Kumar Prepare combined property leadsheet $0.00 0.7 $0.00enkatesh of MOSC-LP, MOSC-OP and CBL- TC/LLC. Kumar Venkatesh, Kumar Prepare operating expense combined $0.00 0.7 $0.00enkatesh leadsheet of Hamilton place.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /26/2021 Kumar Venkatesh, Kumar Review property plant and equipment $0.00 3.0 $0.00enkatesh rollforward, disposal, additions and depreciation working papers of MOSC- LP, MOSC-OP and CBL-TC/LLC. Meriwether, Anna Continue to close additional notes on $0.00 4.0 $0.00accounts receivable substantive testing. Meriwether, Anna Close additional notes on accounts $0.00 4.0 $0.00receivable substantive testing. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.8 $0.00Keddie, A. Hays, & D. Rogers (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Meriwether, Anna Call with D. Rogers (Deloitte) to $0.00 0.4 $0.00discuss cash testing notes. Vijayapurkar, Vallabh Review rent roll section and straight $0.00 6.5 $0.00handramouli line testing section of Hamilton and TC. Vijayapurkar, Vallabh Review equity workpaper of Hamilton $0.00 2.2 $0.00handramouli and TC. /27/2021 Keddie, Danny Review marketable securities $0.00 0.4 $0.00documentation. Keddie, Danny Update year-end risk assessment $0.00 1.2 $0.00documentation. Kumar Venkatesh, Kumar Close notes on American Institute of $0.00 3.5 $0.00enkatesh Certified Public Accountant fixed assets process workbook. /28/2021 Cummings, Molly Review unconsolidated affiliate $0.00 0.7 $0.00rollforward testing and joint venture distribution cash flow testing. Cummings, Molly Review step 1 impairment testing for $0.00 1.1 $0.00Meridien, Brookfield, Eastland. Cummings, Molly Review Q4 2020 journal entry criteria, $0.00 1.0 $0.00profile report, selection testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /28/2021 Keddie, Danny Review note closure on mortgage $0.00 1.2 $0.00notes payable rollforward, interest expense, accrued interest. Keddie, Danny Review noncontrolling interest $0.00 1.4 $0.00rollforward and equity rollforward. Korczyk, Stefanie Review process flow diagram for $0.00 0.4 $0.00revenue process. Korczyk, Stefanie Review guided risk assessment for $0.00 0.2 $0.00investments in unconsolidated affiliates. Korczyk, Stefanie Prepare year-end updates to group $0.00 1.1 $0.00audit considerations and considerations of risks associated with equity method investments. /01/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Cummings, Molly Review closed notes on impairment $0.00 0.5 $0.00controls indicator analysis as well as generally accepted accounting principles (GAAP) step 2 control. Cummings, Molly Review closed notes on Q4 2020 $0.00 0.6 $0.00profiling workbook related to journal entry testing, property additions and real estate guided risk assessment, property additions, depreciation expense. Grundberg, Ryan Address impairment control notes. $0.00 2.6 $0.00 Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.5 $0.00Atlanta and El Paso impairment analyses. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for today and next week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Grundberg, Ryan Continue to prepare Outlets at $0.00 0.2 $0.00Gettysburg step 1 recoverability analysis. Grundberg, Ryan Organize 2020 audit file and plan $0.00 0.8 $0.00schedule for the week to complete tasks. Grundberg, Ryan Prepare Outlets at Gettysburg $0.00 4.0 $0.00recoverability analysis. Grundberg, Ryan Prepare York Galleria recoverability $0.00 3.6 $0.00analysis. Hays, Aaron Clear notes relating to property $0.00 0.4 $0.00rollforward testing procedures. Hays, Aaron Meeting with D. Keddie (Deloitte) to $0.00 0.4 $0.00discuss questions of marketable securities and noncontrolling interest and equity rollforward testing procedures. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Hays, Aaron Clear notes relating to equity and $0.00 0.6 $0.00noncontrolling interest rollforward testing procedures. Hays, Aaron Clear notes relating to equity $0.00 3.4 $0.00rollforward testing procedures. Hays, Aaron Clear notes relating to marketable $0.00 1.8 $0.00securities testing procedures. Hays, Aaron Clear notes relating to marketable $0.00 0.3 $0.00securities testing. Hays, Aaron Clear notes relating to noncontrolling $0.00 2.0 $0.00interest rollforward substantive testing procedures. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for today and next week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Keddie, Danny Meeting with A. Hays (Deloitte) to $0.00 0.4 $0.00discuss questions of marketable securities and noncontrolling interest and equity rollforward testing procedures. Keddie, Danny Address notes on interest expense and $0.00 1.0 $0.00accrued interest testing. Keddie, Danny Review York Galleria recoverability $0.00 0.8 $0.00analysis for impairment. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Korczyk, Stefanie Complete going concern consultation $0.00 1.9 $0.00memo for annual audit. Korczyk, Stefanie Complete updates to year end analysis $0.00 1.2 $0.00of significant joint venture components. Korczyk, Stefanie Clear notes on Q4 2020 test of journal $0.00 0.5 $0.00entries, property, plant and equipment (PP&E) process narrative, miscellaneous guided risk assessment workbooks. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.2 $0.00discuss accounts receivables substantive testing and journal entry testing. /02/2021 Grundberg, Ryan Review payroll testing workpapers. $0.00 1.5 $0.00 Grundberg, Ryan Continue to address impairment $0.00 2.1 $0.00control notes. Grundberg, Ryan Address impairment step 1 $0.00 1.2 $0.00 recoverability analyses notes. Grundberg, Ryan Continue to prepare South County $0.00 3.1 $0.00Step 1 recoverability analysis. Grundberg, Ryan Prepare South County Step 1 $0.00 4.0 $0.00recoverability analysis. Hays, Aaron Clear notes relating to noncontrolling $0.00 2.8 $0.00interest substantive testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2021 Hays, Aaron Continue to clear notes relating to $0.00 2.3 $0.00noncontrolling interest substantive testing procedures. Hays, Aaron Perform substantive testing $0.00 2.1 $0.00 procedures over guaranty liabilities. Hays, Aaron Continue to perform substantive testing $0.00 1.7 $0.00procedures over guaranty liabilities. Hays, Aaron Send out updates to legal counsel for $0.00 0.4 $0.00legal confirmations. Hays, Aaron Update client meeting agenda with $0.00 0.2 $0.00CBL. Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 1.1 $0.00discuss questions of marketable securities and noncontrolling interest and equity rollforward testing procedures. Keddie, Danny Call with A. Cobb (CBL) to discuss $0.00 0.5 $0.00reconsideration events, financial statement drafts, timing of requested deliverables. Keddie, Danny Review south county and Outlets at $0.00 1.6 $0.00Gettysburg step 1 recoverability analyses for impairment. Keddie, Danny Address notes on mortgage notes $0.00 1.2 $0.00payable testing. Korczyk, Stefanie Review test the completeness of non- $0.00 0.3 $0.00cash tenant improvement disposals. Korczyk, Stefanie Test the Salon Adrian litigation $0.00 2.7 $0.00settlement liability. Sikand, Prerna Draft update related to the number of $0.00 1.0 $0.00participants who responded to the survey A. Edwards (Deloitte). /03/2021 Cummings, Molly Call (partial) with A. Edwards, D. $0.00 0.2 $0.00Keddie, S. Korczyk (Deloitte) to discuss results of the fraud risk survey. Grundberg, Ryan Prepare non-sig risk impairment $0.00 1.2 $0.00indicator analysis testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Grundberg, Ryan Prepare year-end impairment COVID $0.00 4.0 $0.00screen high level recoverability analysis. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.5 $0.00impairment step 1 questions related to South County and Gettysburg. Grundberg, Ryan Call with D. Keddie, A. Hays (Deloitte), $0.00 0.4 $0.00A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Grundberg, Ryan Continue to prepare year-end $0.00 1.7 $0.00impairment COVID screen high level recoverability analysis. Hays, Aaron Clear notes relating to noncontrolling $0.00 1.2 $0.00interest rollforward testing procedures. Hays, Aaron Clear notes relating to property $0.00 0.6 $0.00disposals substantive testing procedures. Hays, Aaron Meeting with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss questions of marketable securities and noncontrolling rollforward testing procedures. Hays, Aaron Meeting with S. Korczyk, D. Keddie $0.00 0.4 $0.00(Deloitte) to discuss questions of depreciation expense and property disposal testing procedures. Hays, Aaron Call with D. Keddie, R. Grundberg $0.00 0.4 $0.00(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Clear notes relating to depreciation $0.00 0.7 $0.00expense substantive testing procedures. Hays, Aaron Perform 2020 10K footnote tie-out $0.00 2.9 $0.00procedures. Hays, Aaron Continue to perform 2020 10K footnote $0.00 2.3 $0.00tie-out procedures. Hays, Aaron Prepare 2020 10K footnote tie-out $0.00 0.8 $0.00procedures. Hays, Aaron Prepare client meeting agenda for $0.00 0.5 $0.00meeting with CBL. Keddie, Danny Call with R. Grundberg, A. Hays $0.00 0.4 $0.00(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Meeting with A. Hays (Deloitte) to $0.00 0.5 $0.00discuss questions of marketable securities and noncontrolling rollforward testing procedures. Keddie, Danny Review reconsideration events and $0.00 0.9 $0.00variable interest entities (VIE) guidance. Keddie, Danny Meeting with S. Korczyk, A. Hays $0.00 0.4 $0.00(Deloitte) to discuss questions of depreciation expense and property disposal testing procedures. Keddie, Danny Call with A. Edwards, M. Cummings, S. $0.00 0.5 $0.00Korczyk (Deloitte) to discuss results of the fraud risk survey. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /03/2021 Korczyk, Stefanie Call (partial) with A. Edwards, D. $0.00 0.2 $0.00Keddie, M. Cummings (Deloitte) to discuss results of the fraud risk survey. Korczyk, Stefanie Review non-cash tenant improvement $0.00 0.2 $0.00disposals and depreciation expense testing. Korczyk, Stefanie Call with M. Cummings, D. Keddie, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Meeting with D. Keddie, A. Hays $0.00 0.4 $0.00(Deloitte) to discuss questions of depreciation expense and property disposal testing procedures. Kumar Venkatesh, Kumar Close payroll testing notes. $0.00 3.4 $0.00enkatesh /04/2021 Cummings, Molly Call with D. Keddie, S. Korczyk $0.00 0.3 $0.00(Deloitte) regarding state tax treatment of cancellation of debt income. Grundberg, Ryan Prepare vacant land indicators and $0.00 3.2 $0.00land comparables for Imperial Valley and Diberville. Grundberg, Ryan Prepare non-sig risk impairment $0.00 4.1 $0.00indicator analysis testing. Grundberg, Ryan Continue to prepare non-sig risk $0.00 3.9 $0.00impairment indicator analysis testing. Grundberg, Ryan Continue to prepare non-sig risk $0.00 2.4 $0.00impairment indicator analysis testing. Hays, Aaron Clear notes relating to substantive $0.00 0.5 $0.00testing procedures over operating expenses. Hays, Aaron Update segment analysis workpapers. $0.00 0.3 $0.00 Hays, Aaron Meeting with D. Keddie (Deloitte) to $0.00 1.5 $0.00discuss questions of future scheduled principal payments, future fixed lease payments and default interest testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Hays, Aaron Perform 2020 10-K tie-out testing $0.00 2.8 $0.00procedures relating to the bankruptcy footnote. Hays, Aaron Perform 2020 10-K tie-out testing $0.00 3.9 $0.00procedures relating to the income statement and balance sheet. Keddie, Danny Review audit file index for $0.00 1.2 $0.00 completeness and to determine assignments for following week. Keddie, Danny Call with M. Cummings, S. Korczyk $0.00 0.3 $0.00(Deloitte) regarding state tax treatment of cancellation of debt income. Keddie, Danny Discuss with M. Cummings, S. Korczyk $0.00 0.4 $0.00(Deloitte) related to going concern memo and analysis. Keddie, Danny Meeting with A. Hays (Deloitte) to $0.00 1.5 $0.00discuss questions of future scheduled principal payments, future fixed lease payments and default interest testing procedures. Keddie, Danny Address notes related to Jefferson mall $0.00 0.6 $0.00mortgage loan amortization. Korczyk, Stefanie Address notes related to year end $0.00 0.3 $0.00group audit considerations. Korczyk, Stefanie Call with M. Cummings, D. Keddie $0.00 0.3 $0.00(Deloitte) regarding state tax treatment of cancellation of debt income. Korczyk, Stefanie Continue to prepare test of the $0.00 0.4 $0.00litigation settlement liability. Korczyk, Stefanie Discuss with D. Keddie, M. Cummings $0.00 0.4 $0.00(Deloitte) related to going concern memo and analysis. Korczyk, Stefanie Address notes on assessment of going $0.00 0.7 $0.00concern. Kumar Venkatesh, Kumar Test payroll debit and credit $0.00 0.5 $0.00enkatesh segregation. Kumar Venkatesh, Kumar Test payroll debit related tickmarks. $0.00 1.0 $0.00enkatesh

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /04/2021 Kumar Venkatesh, Kumar Test payroll debit update the sampling $0.00 0.5 $0.00enkatesh procedure. /05/2021 Grundberg, Ryan Address notes within non sig risk $0.00 2.3 $0.00impairment indicator testing. Grundberg, Ryan Call with A. Houghton (CBL) to discuss $0.00 0.7 $0.00outstanding impairment support. Grundberg, Ryan Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Call with T. Wingo, C. Alcones (CBL) $0.00 0.5 $0.00to discuss questions over loan amortization schedules as it relates to footnote tie-out procedures. Hays, Aaron Clear notes relating to guaranty $0.00 1.2 $0.00liabilities substantive testing procedures. Hays, Aaron Perform testing procedures on $0.00 2.6 $0.00 regulation relating to the Company's disclosure additional investments. Hays, Aaron Prepare for call with T. Wingo (CBL) $0.00 0.3 $0.00for discussion on loan amortization schedules. Hays, Aaron Call with A. Meriwether (Deloitte) to $0.00 0.7 $0.00discuss questions of review notes on future scheduled principal payments, future fixed lease payments and guaranty liabilities testing. Hays, Aaron Clear notes relating to tie-out testing $0.00 1.2 $0.00procedures. Hays, Aaron Update operating expense testing $0.00 0.6 $0.00selections. Hays, Aaron Update regulation s-x testing $0.00 0.5 $0.00 workpaper relating to the need for the Company's disclosure additional investments.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Hays, Aaron Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss questions operating expense testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, R. Grundberg, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for next week. Johnson, Pat Research cancellation of debt income. $0.00 0.8 $0.00 Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.5 $0.00(Deloitte) to discuss reconsideration events, financial statement drafts, timing of requested deliverables. Keddie, Danny Call with A. Hays (Deloitte) to discuss $0.00 0.3 $0.00operating expense testing. Keddie, Danny Review note closure on step 1 $0.00 0.8 $0.00recoverability analyses for impairment. Keddie, Danny Call with M. Cummings, S. Korczyk, R. $0.00 0.5 $0.00Grundberg, A. Meriwether, 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 0.5 $0.00Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Korczyk, Stefanie Provide update to J. Staat (Deloitte) on $0.00 0.4 $0.00timing of 2020 Form 10-K filing and prepare/send engagement deliverables for review. Korczyk, Stefanie Review test of payroll expenses. $0.00 1.1 $0.00 Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.5 $0.00(Deloitte) to discuss reconsideration events, financial statement drafts, timing of requested deliverables. Kumar Venkatesh, Kumar Update cash flow worksheet. $0.00 3.0 $0.00enkatesh

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2021 Grundberg, Ryan Address notes within impairment $0.00 2.1 $0.00analysis. Hays, Aaron Set up default interest testing $0.00 1.5 $0.00workpaper. Keddie, Danny Review impairment indicator analysis $0.00 1.5 $0.00documentation. Kumar Venkatesh, Kumar Prepare and populate real estate $0.00 0.5 $0.00enkatesh investment trust (REIT) cash flow worksheet-opening balance updating. /07/2021 Cummings, Molly Review step 1 for York Galleria and $0.00 1.0 $0.00South County Mall. Cummings, Molly Review closed notes on step 1 $0.00 0.8 $0.00impairment Stroud, Meridien, Brookfield, Eastland. Korczyk, Stefanie Review test of accounts receivable and $0.00 1.2 $0.00corresponding reserves. /08/2021 Hays, Aaron Continue to clear notes relating to $0.00 1.8 $0.00equity and noncontrolling interest rollforward testing. Hays, Aaron Update independence confirmation $0.00 0.8 $0.00listing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Clear notes relating to equity and $0.00 2.0 $0.00noncontrolling interest rollforward testing. Hays, Aaron Perform 2020 10-K schedule tie-out $0.00 1.3 $0.00procedures relating to Schedule III disclosure. Hays, Aaron Perform 2020 10-K tie-out testing $0.00 1.4 $0.00procedures relating to equity disclosures. Hays, Aaron Perform 2020 10-K tie-out testing $0.00 0.9 $0.00procedures relating to revenue

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Hays, Aaron Perform 2020 10-K tie-out testing $0.00 0.5 $0.00procedures relating to the statement of cash flows. Keddie, Danny Close open review notes on debt $0.00 1.0 $0.00rollforward testing and update for support received from T. Wingo (CBL) for debt agreements executed. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Discuss with S. Sanwaria (Deloitte) $0.00 0.6 $0.00regarding impact of loan default on the consolidation and joint venture (JV) accounting. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss reconsideration events and deconsolidation guidance. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.2 $0.00discuss rationale behind variances flagged by the year end flux analysis tool. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss file view and tasks for incoming staff. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss reconsideration events and deconsolidation guidance. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.6 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Address notes regarding the evaluation $0.00 1.5 $0.00of the going concern assumption. Kumar Venkatesh, Kumar Close payroll expense notes. $0.00 3.4 $0.00enkatesh Sanwaria, Shekhar Discuss with D. Keddie (Deloitte) $0.00 0.6 $0.00regarding impact of loan default on the consolidation and joint venture (JV) accounting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Wilmer, William Review 2020 asset tests in capacity as $0.00 3.8 $0.00tax specialist on company audit. /09/2021 Cummings, Molly Call with L. Chapman (CBL) to discuss $0.00 0.5 $0.00status of audit. Hays, Aaron Call with D. Keddie, A. Meriwether $0.00 0.8 $0.00(Deloitte) to discuss questions of 2020 10-K footnote testing. Hays, Aaron Clear notes relating to substantive $0.00 1.2 $0.00cash testing. Hays, Aaron Perform 2020 10-K schedule tie-out $0.00 2.1 $0.00procedures relating to fair value disclosure. Hays, Aaron Perform 2020 10-K schedule tie-out $0.00 1.3 $0.00procedures relating to lease information disclosure. Hays, Aaron Perform 2020 10-K schedule tie-out $0.00 1.5 $0.00procedures relating to revenue disclosure. Hays, Aaron Continue to perform 2020 10-K $0.00 1.4 $0.00 schedule tie-out procedures relating to schedule III disclosure. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $0.00 0.6 $0.00(Deloitte) to discuss reconsideration events, financial statement drafts, timing of joint venture audits and going concern. Keddie, Danny Call with A. Meriwether, A. Hays $0.00 0.8 $0.00(Deloitte) to discuss questions of 2020 10-K footnote testing. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Review test financial statement $0.00 2.0 $0.00account variances flagged by the year- end flux analysis tool.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /09/2021 Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $0.00 0.6 $0.00(Deloitte) to discuss reconsideration events, financial statement drafts, timing of joint venture audits and going concern. Wilmer, William Continue to review company asset and $0.00 2.1 $0.00income tests and supporting detail. Wilmer, William Review company asset and income $0.00 2.9 $0.00tests and supporting detail. Wilmer, William Draft notes to C. Price (CBL) company $0.00 0.2 $0.00to check items relating to company real estate investment trust qualification for tax specialist review on audit. Wilmer, William Draft notes to C. Price (CBL) company $0.00 0.2 $0.00to check items relating to company real estate investment trust qualification for tax specialist review on audit. /10/2021 Wilmer, William Review CBL tax specialist real estate $0.00 2.4 $0.00investment trust and client provided uncertain tax provision memos. /11/2021 Kumar Venkatesh, Kumar Close notes on real estate investment $0.00 1.0 $0.00enkatesh trust payroll testing. Kumar Venkatesh, Kumar Meeting with R. Grundberg, V. $0.00 0.4 $0.00enkatesh Vijayapurkar (Deloitte) to discuss real estate investment trust payroll testing. /12/2021 Wilmer, William Review additional materials provided $0.00 0.4 $0.00by C. Price (CBL). Wilmer, William Review client responses to tax $0.00 1.0 $0.00specialist real estate investment trust qualification comments. Wilmer, William Email C. Lee (Deloitte) regarding how $0.00 0.1 $0.00to aggregate other income general ledger accounts for review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /22/2021 Lee, Daniel Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss audit tasks to be completed (i.e. tie out of debtor only cash flow disclosure, SEC checklist). /23/2021 Lee, Daniel Call with S. Korczyk (Deloitte) to $0.00 0.4 $0.00discuss additional questions on tie out of debtor only cash flow disclosure. Lee, Daniel Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss tie out of debtor only cash flow disclosure. Lee, Daniel Continue to tie out debtor only cash $0.00 3.3 $0.00flow disclosure and complete test FN2 tie out related to Chapter 11 cases and ability to continue as a going concern. Lee, Daniel Tie out of debtor only cash flow $0.00 4.0 $0.00disclosure and complete test footnote 2 tie out related to Chapter 11 cases and ability to continue as a going concern. /24/2021 Lee, Daniel Call with D. Keddie (Deloitte) to $0.00 0.3 $0.00discuss Securities and Exchange Commission (SEC), generally accepted accounting principles (GAAP) checklists for 2020 CBL Form 10-K. Lee, Daniel Call with M. Cummings, S. Korczyk, D. $0.00 0.5 $0.00Keddie, A. Meriwether, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Lee, Daniel Prepare securities and exchange $0.00 3.7 $0.00commission (SEC), 10-K checklists for 2020 CBL Form 10-K. Lee, Daniel Tie out debtor only cash flow $0.00 3.5 $0.00 disclosure (update per updated 2020 10-K draft and cash flow workbook), completeness test footnote 2 tie out related to Chapter 11 cases and ability to continue as a going concern.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /24/2021 Mangal, Aastha Prepare exhibit for The Outlet Shoppes $0.00 3.8 $0.00at Laredo. Perez Zaldivar, Ignacio Call with D. Keddie, M. Cummings, S. $0.00 0.3 $0.00Korczyk (Deloitte) to discuss guarantees under current expected credit loss guidance. /25/2021 Lee, Daniel Prepare SEC and 10-K checklists for $0.00 4.0 $0.002020 CBL Form 10-K. Lee, Daniel Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss questions on SEC and generally accepted accounting principles (GAAP) checklists for 2020 CBL Form 10-K. Lee, Daniel Continue to prepare SEC and 10-K $0.00 3.6 $0.00checklists for 2020 CBL Form 10-K. Mangal, Aastha Prepare sensitivity analysis for Park $0.00 3.1 $0.00Plaza. Mangal, Aastha Prepare sensitivity analysis for The $0.00 3.1 $0.00Outlet Shoppes at Laredo. Perez Zaldivar, Ignacio Call with B. Roth, M. Cummings, S. $0.00 0.6 $0.00Korczyk (Deloitte) to discuss accounting treatment of guarantees under current expected credit loss guidance. Wright, Austin Review procedures over footnotes 1-4 $0.00 2.0 $0.00of the CBL 10K. Wright, Austin Review procedures of the CBL 10K. $0.00 3.0 $0.00/26/2021 Mangal, Aastha Review appraisal and model for $0.00 3.3 $0.00Greenbrier Mall and Eastgate Mall in detail and requested updated model. Mangal, Aastha Update sensitivities on The Outlet $0.00 1.5 $0.00Shoppes at Laredo and Park Plaza. Mangal, Aastha Prepare exhibit for The Outlet Shoppes $0.00 3.6 $0.00at Laredo. Wright, Austin Review procedures over footnotes 13- $0.00 2.0 $0.0016 of the CBL 10K.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /26/2021 Wright, Austin Review procedures over footnotes 17- $0.00 2.0 $0.0020 of the CBL 10K. Wright, Austin Review procedures over footnotes 5- $0.00 3.0 $0.0012 of the CBL 10K. /29/2021 Mangal, Aastha Prepare exhibit for The Outlet Shoppes $0.00 4.0 $0.00at Laredo. Mangal, Aastha Continue to prepare exhibit for The $0.00 0.8 $0.00Outlet Shoppes at Laredo. /30/2021 Mangal, Aastha Prepare scoping, findings and $0.00 3.3 $0.00specialist memos. Mangal, Aastha Update sensitivities on 2 selections - $0.00 3.0 $0.00Eastgate Mall. Mangal, Aastha Update sensitivities on 2 selections - $0.00 3.0 $0.00Greenbrier Mall. Williams, Bryan Review working paper documentation $0.00 1.0 $0.00related to the audit evaluation of investigative inquiries performed at the direction of the Audit Committee. /31/2021 Mangal, Aastha Address notes on Loredo exhibit as $0.00 3.2 $0.00well as ran market rent sensitivity on Park Plaza appraisal. /01/2021 Cummings, Molly Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss guarantees testing and 2020 form 10-K open items. Cummings, Molly Review internal control memos $0.00 1.5 $0.00associated with the budget/forecast process. Cummings, Molly Draft memo on identification of prior $0.00 2.5 $0.00year disclosure error including research on the cause of the error. Hays, Aaron Perform 2020 10-K tie-out procedures. $0.00 3.4 $0.00 Hays, Aaron Continue to perform tie-out procedures $0.00 3.7 $0.00of the form 10-K for the year 2020.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Hays, Aaron Update encumbered assets schedule $0.00 0.3 $0.00tie out testing. Hays, Aaron Update equity and cash flows analytic $0.00 0.9 $0.00workpaper. Hays, Aaron Update property rollforward testing $0.00 0.8 $0.00workpaper. Keddie, Danny Call with A. Meriwether (Deloitte) to $0.00 1.0 $0.00discuss Schedule III reconciliation to property rollforward. Keddie, Danny Call with M. Cummings (Deloitte) to $0.00 0.5 $0.00discuss guarantees testing and 2020 form 10-K open items. Keddie, Danny Document appraisal testing for outlets $0.00 3.2 $0.00at Laredo. Keddie, Danny Review tie out of 2020 Form 10-K. $0.00 2.5 $0.00 Keddie, Danny Document testing of evaluation of $0.00 3.2 $0.00current expected credit loss for guarantees. Korczyk, Stefanie Address notes for evaluation of the $0.00 0.6 $0.00going concern assumption for the year- ended December 31, 2020. Korczyk, Stefanie Prepare tie out and testing of the $0.00 0.6 $0.00Company's condensed combined debtor only financial statements. Korczyk, Stefanie Clear notes on testing of investments $0.00 0.2 $0.00in unconsolidated affiliates. Korczyk, Stefanie Review testing of segment reporting $0.00 0.3 $0.0010% threshold analysis. Mangal, Aastha Address notes on Q1 2021 selection $0.00 1.9 $0.00workpapers - The Outlet Shoppes at the Laredo on auditing system2. Meriwether, Anna Call with D. Keddie (Deloitte) to $0.00 1.0 $0.00discuss Schedule III reconciliation to property rollforward. Meriwether, Anna Update equity cash flow analytic. $0.00 3.9 $0.00 Meriwether, Anna Update flux analysis for new entries in $0.00 3.9 $0.00Yardi.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /01/2021 Solomon, John Review Laredo Shopping Center $0.00 3.0 $0.00appraisal and findings exhibit. /02/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.4 $0.00Meriwether and A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Cummings, Molly Review testing of the statement of $0.00 2.9 $0.00cash flows. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.4 $0.00Keddie, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Continue to perform tie-out procedures $0.00 2.8 $0.00of the form 10-K for the year 2020. Hays, Aaron Prepare legal letter updates to bring $0.00 0.2 $0.00into the audit file. Keddie, Danny Document testing of liabilities subject $0.00 1.8 $0.00to compromise. Keddie, Danny Document updates to year-end risk $0.00 1.4 $0.00assessment for 12/31/2020. Keddie, Danny Call with A. Cobb, T. Wingo (CBL) to $0.00 0.6 $0.00discuss current expected credit loss and guarantees evaluation. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.4 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Keddie, Danny Document earnings per unit two class $0.00 1.2 $0.00method. Keddie, Danny Document note closure on fixed asset $0.00 2.2 $0.00impairment. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.4 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Korczyk, Stefanie Clear notes on testing of the $0.00 0.5 $0.00Company's evaluation of accounts receivable misstatement.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /02/2021 Korczyk, Stefanie Complete tie out and testing of the $0.00 2.9 $0.00Company's condensed combined debtor only financial statements. Korczyk, Stefanie Prepare testing of the statement of $0.00 2.5 $0.00cash flows for debtor only entities. Korczyk, Stefanie Clear notes on testing of cash flow $0.00 0.6 $0.00workbook. Meriwether, Anna Update 2020 10-K checklist. $0.00 2.1 $0.00 Meriwether, Anna Update audit quality milestone (AQM), $0.00 3.2 $0.00Independence roadmap for year-end updates. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $0.00 0.4 $0.00Keddie, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Document journal entries record after $0.00 3.9 $0.00import from tool. /03/2021 Cummings, Molly Review testing of guarantees utilized $0.00 2.2 $0.00credit loss guidance. Keddie, Danny Review tie out of 2020 Form 10-K. $0.00 2.4 $0.00/04/2021 Cummings, Molly Review updated management's $0.00 1.5 $0.00discussion and analysis in 2020 Form 10-K. Cummings, Molly Review statement of cash flows. $0.00 1.5 $0.00 Cummings, Molly Review testing of debtor only $0.00 0.7 $0.00condensed financial statements in footnote 2 to 2020 Form 10-K. Korczyk, Stefanie Finalize Appendix A to summary of $0.00 0.9 $0.00uncorrected misstatements and disclosures passed. Staat, Jeff Clear notes related to impairment. $0.00 0.6 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.3 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Review final management $0.00 0.3 $0.00 representation letter. Cummings, Molly Review note closure on statement of $0.00 0.6 $0.00cash flows. Cummings, Molly Review revisions to critical audit $0.00 0.8 $0.00matters in final audit opinions. Cummings, Molly Review updated schedule of $0.00 0.4 $0.00uncorrected misstatements and financial statement disclosure errors. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.3 $0.00Keddie, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Update segments analysis testing $0.00 1.4 $0.00workpaper. Hays, Aaron Update segments analysis testing $0.00 1.3 $0.00workpaper. Hays, Aaron Perform 10-K 2020 tie-out procedures. $0.00 1.1 $0.00 Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.3 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Review note closure on tie out of 2020 $0.00 1.2 $0.00Form 10-K. Keddie, Danny Review updated 2020 form 10-K. $0.00 2.5 $0.00 Korczyk, Stefanie Address notes on draft critical audit $0.00 0.5 $0.00matters to be included in the annual audit opinions. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.3 $0.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Email A. Hays (Deloitte) regarding the $0.00 0.2 $0.00Company's segment reporting disclosures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /05/2021 Korczyk, Stefanie Clear notes to evaluation of $0.00 0.5 $0.00misstatements workbook. Korczyk, Stefanie Address notes on critical audit matters $0.00 0.8 $0.00identification workbook and add final audit committee communications from March 29, 2021 meeting. Korczyk, Stefanie Call with A. Cobb, T. Wingo (CBL) to $0.00 0.3 $0.00discuss the assessment of reporting segment disclosures. Korczyk, Stefanie Call with F. Khaleel, A. Cobb (CBL) to $0.00 0.3 $0.00discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Korczyk, Stefanie Update testing of segment reporting $0.00 3.1 $0.00disclosures based on evaluation of sub-segments included in other reporting segment. Korczyk, Stefanie Clear notes on testing and tie out of $0.00 0.5 $0.00the Company's statements of cash flows. Meriwether, Anna Call with S. Korczyk, D. Keddie, M. $0.00 0.3 $0.00Cummings, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Sanghvi, Jiten Review impairment analysis related $0.00 0.5 $0.00request for additional market information. Staat, Jeff Review updated 2020 10K. $0.00 1.1 $0.00 /06/2021 Cummings, Molly Review documentation of assessment $0.00 0.2 $0.00of significant unusual transactions. Cummings, Molly Review operating effectiveness testing $0.00 1.7 $0.00of budget controls. Cummings, Molly Review real estate investment trust $0.00 0.3 $0.00(REIT) control implementation documentation. Hays, Aaron Update FY 2020 10-K Footnote 2 $0.00 0.5 $0.00testing and tieout workpaper.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /06/2021 Hays, Aaron Continue to perform 10-K 2020 tie-out $0.00 2.6 $0.00procedures. Hays, Aaron Clear notes relating to internal controls $0.00 0.9 $0.00over financial reporting. Keddie, Danny Document liabilities subject to $0.00 1.7 $0.00compromise testing. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.3 $0.00discuss accounts receivable error analysis and tasks to be performed in advance of Form 2020 10-K filing. Korczyk, Stefanie Call with T. Wingo (CBL) to discuss $0.00 0.3 $0.00segment reporting and other final FY2020 Form 10-K edits. Korczyk, Stefanie Continue to addrss notes on critical $0.00 2.9 $0.00audit matters identification workbook and add final audit committee communications from March 29, 2021 meeting. Korczyk, Stefanie Document conclusions regarding $0.00 0.2 $0.00considerations of the presence of significant unusual transactions for the purpose of 2020 audits. Korczyk, Stefanie Prepare evaluation of control $0.00 0.9 $0.00deficiencies related to identified accounts receivable misstatement. Korczyk, Stefanie Clear notes on testing of real estate $0.00 0.5 $0.00assets for the 4 standalone joint venture audits. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.3 $0.00discuss accounts receivable error analysis and tasks to be performed in advance of Form 2020 10-K filing. Staat, Jeff Review audit differences and audit $0.00 1.4 $0.00deficiencies identified for issues. /07/2021 Hays, Aaron Call with D. Keddie, A. Meriwether $0.00 0.3 $0.00(Deloitte), T. Overly, R. Carlton, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /07/2021 Hays, Aaron Call with S. Korczyk, D. Keddie, A. $0.00 0.3 $0.00Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Perform 10-K 2020 tie-out testing $0.00 3.9 $0.00procedures. Keddie, Danny Call with A. Hays, A. Meriwether $0.00 0.3 $0.00(Deloitte), T. Overly, R. Carlton, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with A. Hays, S. Korczyk, A. $0.00 0.3 $0.00Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the week. Keddie, Danny Document year-end debt covenant risk $0.00 0.8 $0.00assessment. Korczyk, Stefanie Address notes for FY2020 Form 10-K $0.00 0.1 $0.00footnote 2 debtor only financial statement testing and tie out workbook. Korczyk, Stefanie Call with A. Hays, D. Keddie, A. $0.00 0.3 $0.00Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Review documentation of journal $0.00 0.5 $0.00entries posted by the Company post- close. Meriwether, Anna Call with A. Hays, D. Keddie (Deloitte), $0.00 0.3 $0.00T. Overly, R. Carlton, T. Wingo, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with A. Hays, S. Korczyk, D. $0.00 0.3 $0.00Keddie (Deloitte) to discuss audit status, outstanding items and team goals for the week. Staat, Jeff Review final opinions and consents for $0.00 1.1 $0.00incorporation of 2020 10K. /08/2021 Cummings, Molly Review final draft of 2020 Form 10-K. $0.00 1.2 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /08/2021 Cummings, Molly Review journal entries posted between $0.00 0.4 $0.00February 4, 2021 and April 9, 2021. Cummings, Molly Send final governance communication $0.00 0.3 $0.00to L. Chapman, CBL Audit Committee Chair. Keddie, Danny Review note clearance on equity $0.00 0.6 $0.00rollforward. Keddie, Danny Review note clearance on non- $0.00 0.7 $0.00controlling interest rollforward. Korczyk, Stefanie Review updates to flux analysis $0.00 0.2 $0.00workbook based on final changes to FY2020 Form 10-K and clear all review comments. Korczyk, Stefanie Prepare package signed opinions, $0.00 0.1 $0.00consents and independence letter to send to A. Cobb (CBL). Korczyk, Stefanie Clear notes on testing of journal entries $0.00 0.3 $0.00posted subsequent to close period. Korczyk, Stefanie Review final FY2020 Form 10-K. $0.00 0.6 $0.00/09/2021 Hays, Aaron Call with S. Korczyk, A. Meriwether $0.00 0.3 $0.00(Deloitte) to discuss audit status, outstanding items and team goals for upcoming week. Keddie, Danny Review file for completeness for $0.00 1.5 $0.00archive. Korczyk, Stefanie Call with A. Hays, A. Meriwether $0.00 0.3 $0.00(Deloitte) to discuss audit status, outstanding items and team goals for upcoming week. Meriwether, Anna Call with A. Hays, S. Korczyk (Deloitte) $0.00 0.3 $0.00to discuss audit status, outstanding items and team goals for upcoming week. /10/2021 Cummings, Molly Finalize documentation of prior year $0.00 0.3 $0.00disclosure error assessment for footnote 11 error in 2019 Form 10-K.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /12/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.3 $0.00Meriwether, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for the week. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.3 $0.00Keddie, A. Meriwether (Deloitte) to discuss audit archive status, outstanding items and team goals for the week. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.3 $0.00Meriwether, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for the week. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.3 $0.00Meriwether, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for the week. Korczyk, Stefanie Review reconciliation of 2020 audit $0.00 0.4 $0.00fees to be included in the Company's proxy filing. Meriwether, Anna Call with S. Korczyk, D. Keddie, M. $0.00 0.3 $0.00Cummings, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for the week. Staat, Jeff Clear notes related to impairment $0.00 1.2 $0.00workpapers. /13/2021 Hays, Aaron Clear notes relating to internal controls $0.00 0.9 $0.00over financial reporting for archive of the FY2020 audit. /14/2021 Hays, Aaron Update Q4'2020 signal memo. $0.00 0.4 $0.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /15/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $0.00 0.6 $0.00Meriwether, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for remainder of week. Cummings, Molly Clear notes archive readiness of CBL $0.00 2.1 $0.002020 audit file. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $0.00 0.6 $0.00Keddie, A. Meriwether (Deloitte) to discuss audit archive status, outstanding items and team goals for remainder of week. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $0.00 0.6 $0.00Meriwether, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for remainder of week. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $0.00 0.6 $0.00Meriwether, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for remainder of week. Meriwether, Anna Call with S. Korczyk, D. Keddie, M. $0.00 0.6 $0.00Cummings, A. Hays (Deloitte) to discuss audit archive status, outstanding items and team goals for remainder of week. /19/2021 Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $0.00 0.5 $0.00discuss file check related to FY2020 annual audit file. Korczyk, Stefanie Prepare estimate at completion forms $0.00 0.3 $0.00for FY2020 CBL recurring audit and special projects charge codes. Korczyk, Stefanie Review material weakness $0.00 0.3 $0.00considerations for the purpose of FY2020 audit archive. Korczyk, Stefanie Review testing of entity level controls $0.00 1.6 $0.00for the purpose of FY2020 audit archive.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /19/2021 Meriwether, Anna Continue to review 10-K 2020 real $0.00 2.7 $0.00estate investment trust (REIT) file for archive. Meriwether, Anna Review 10-K 2020 real estate $0.00 1.7 $0.00investment trust (REIT) file for archive. Meriwether, Anna Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss file check cleanup related to FY2020 annual audit file. Meriwether, Anna Continue to review 10-K 2020 real $0.00 3.1 $0.00estate investment trust (REIT) file for archive. /20/2021 Hays, Aaron Clear notes relating to entity-level $0.00 1.2 $0.00controls as a part of the archive process. Hays, Aaron Clear notes relating to site visit $0.00 0.6 $0.00procedures at Valley View Mall as a part of the archive process. Korczyk, Stefanie Continue to review testing of entity $0.00 0.4 $0.00level controls for the purpose of FY2020 audit archive. Korczyk, Stefanie Clear notes on debt process narrative $0.00 0.2 $0.00for purpose of 2020 annual audit archive. Meriwether, Anna Continue to run file check for 10-K $0.00 1.8 $0.002020 REIT file for archive. Meriwether, Anna Run file check for 10-K 2020 REIT file $0.00 3.3 $0.00for archive. Meriwether, Anna Continue to run file check for 10-K $0.00 2.9 $0.002020 REIT file for archive. /21/2021 Hays, Aaron Update operating expense lead sheet $0.00 0.7 $0.00as a part of archival process. Keddie, Danny Call with S. Korczyk (Deloitte) to $0.00 0.5 $0.00discuss file check for FY2020 annual audit archive. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $0.00 0.5 $0.00discuss file check for FY2020 annual

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /21/2021 Meriwether, Anna Run file check for 10-K 2020 REIT file $0.00 3.6 $0.00for archive. Meriwether, Anna Continue to run file check for 10-K $0.00 3.1 $0.002020 REIT file for archive. Meriwether, Anna Continue to run file check for 10-K $0.00 1.3 $0.002020 REIT file for archive. /22/2021 Meriwether, Anna Run file check for 10-K 2020 REIT file $0.00 3.7 $0.00for archive. Meriwether, Anna Continue to run file check for 10-K $0.00 2.9 $0.002020 REIT file for archive. Meriwether, Anna Continue to run file check for 10-K $0.00 1.4 $0.002020 REIT file for archive. /23/2021 Meriwether, Anna Continue to run file check for 10-K $0.00 3.3 $0.002020 REIT file for archive. Meriwether, Anna Run file check for 10-K 2020 REIT file $0.00 1.6 $0.00for archive. Meriwether, Anna Continue to run file check for 10-K $0.00 3.1 $0.002020 REIT file for archive. /29/2021 Keddie, Danny Upload archive deliverables for CBL $0.00 0.5 $0.00real estate investment trust (REIT) 10- K 2020 audit, independence letter. Keddie, Danny Upload archive deliverables for CBL $0.00 0.5 $0.00real estate investment trust (REIT) 10- K 2020 audit, New York Stock Exchange letter. Keddie, Danny Upload archive deliverables for CBL $0.00 0.5 $0.00real estate investment trust (REIT) 10- K 2020 audit opinion. Keddie, Danny Upload archive deliverables for CBL $0.00 0.5 $0.00real estate investment trust (REIT) 10- K 2020 audit, consent. Keddie, Danny Upload archive deliverables for CBL $0.00 0.5 $0.00real estate investment trust (REIT) 10- K 2020 audit, engagement letter.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees ancial Statement Audit and Related Services /29/2021 Keddie, Danny Upload archive deliverables for CBL $0.00 0.5 $0.00real estate investment trust (REIT) 10- K 2020 audit committee communication. /30/2021 Keddie, Danny Document archive checklist for CBL $0.00 0.5 $0.002020 10-K audit file. Keddie, Danny Run file check for archive purposes for $0.00 1.5 $0.00CBL 2020 10-K audit file. Subtotal for Financial Statement Audit and Related Services: 1,672.5 $0.00t of Scope Audit Services /03/2021 Korczyk, Stefanie Research generally accepted $175.00 0.2 $35.00accounting principles/U. S. Securities and Exchange Commission disclosure requirements related to debt in default in accordance with the relevant guidance. /09/2021 Grundberg, Ryan Download macroeconomic forecast $175.00 0.4 $70.00analysis tools for year end impairment Covid screen testing. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.6 $105.00(Deloitte) to discuss audit timing updates including updates on impairment and bankruptcy footnote, timing for recurring meetings. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 0.5 $87.50discuss fixed asset impairment, bankruptcy disclosures, engagement status. /12/2021 Hays, Aaron Update Covid abatement revenue $175.00 2.2 $385.00testing workpaper and perform substantive procedures for that testing area.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /13/2021 Grundberg, Ryan Review revenue COVID abatement $175.00 2.4 $420.00testing. /18/2021 Korczyk, Stefanie Call with D. Keddie, M. Cummings, P. $175.00 0.4 $70.00Scheibel (Deloitte) to discuss fixed asset impairment for assets being conveyed to lender. /26/2021 Hays, Aaron Prepare reorganization expense $175.00 1.9 $332.50testing. /01/2021 Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, R. Grundberg, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for today and next week. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.2 $35.00discuss accounts receivables substantive testing and journal entry testing. Meriwether, Anna Close notes related to accounts $175.00 4.0 $700.00receivables substantive testing. Meriwether, Anna Close notes related to journal entry $175.00 4.0 $700.00journal entry profiling and criteria. Vijayapurkar, Vallabh Perform payroll testing of CBL REIT. $175.00 1.0 $175.00handramouli /02/2021 Edwards, Amy A Review fraud risk survey responses. $175.00 0.5 $87.50 Meriwether, Anna Continue to close notes related to $175.00 4.0 $700.00accounts receivables substantive testing. Meriwether, Anna Set up flux analysis and run through $175.00 2.5 $437.50updated balance sheet and income statement. Meriwether, Anna Call with A. Hays (Deloitte) to discuss $175.00 1.1 $192.50questions of marketable securities and noncontrolling interest and equity rollforward testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /03/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $175.00 0.5 $87.50Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Edwards, Amy A Call with D. Keddie, M. Cummings, S. $175.00 0.5 $87.50Korczyk (Deloitte) to discuss results of the fraud risk survey. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, R. Grundberg, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Call with T. Overly (CBL) to discuss $175.00 1.5 $262.50outstanding accounts receivables requests. /04/2021 Cummings, Molly Discuss with S. Korczyk and D. Keddie $175.00 0.4 $70.00(Deloitte) related to going concern memo and analysis. Meriwether, Anna Document flux analysis reasoning for $175.00 4.0 $700.00Q4 2020. Meriwether, Anna Continue to document flux analysis $175.00 2.0 $350.00reasoning for Q4 2020. /05/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, R. $175.00 0.5 $87.50Grundberg, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Document flux analysis. $175.00 3.8 $665.00 Meriwether, Anna Continue to document flux analysis. $175.00 2.2 $385.00 Meriwether, Anna Call with A. Hays (Deloitte) to discuss $175.00 0.7 $122.50questions of review notes on future scheduled principal payments, future fixed lease payments and guaranty liabilities testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /05/2021 Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, R. Grundberg, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. /07/2021 Cummings, Molly Review testing of stock holding $175.00 0.3 $52.50information of the Company. Cummings, Molly Review closed notes on property $175.00 0.2 $35.00disposal completeness. Cummings, Molly Review equity rollforward. $175.00 0.3 $52.50 Cummings, Molly Review non-controlling interest $175.00 0.2 $35.00rollforward. /08/2021 Connelly, Christopher Tie out balances on 2020 10-K. $175.00 1.3 $227.50 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.6 $105.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Organize auditing system (AS2) file. $175.00 2.0 $350.00 Meriwether, Anna Continue to document year-end flux $175.00 4.0 $700.00analysis for balance sheet and income statement. Meriwether, Anna Document year-end flux analysis for $175.00 4.0 $700.00balance sheet and income statement. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.6 $105.00Keddie, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.2 $35.00discuss rationale behind variances flagged by the year end flux analysis tool. /09/2021 Connelly, Christopher Continue to tie out balances on 2020 $175.00 3.0 $525.0010-K.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /09/2021 Cummings, Molly Review closed notes on debt $175.00 0.6 $105.00rollforward testing and interest expense/Accrued interest testing. Meriwether, Anna Close additional accounts receivables $175.00 4.0 $700.00substantive notes. Meriwether, Anna Continue to close additional accounts $175.00 4.0 $700.00receivables substantive notes. Meriwether, Anna Call with D. Keddie and A. Hays $175.00 0.8 $140.00(Deloitte) to discuss questions of 2020 10-K footnote testing. /10/2021 Connelly, Christopher Tie out balances on 2020 10-K $175.00 2.0 $350.00(balance Sheet, statement of operations, consolidated equity). Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.5 $87.50Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Update operating expense and rental $175.00 0.6 $105.00income leadsheets. Hays, Aaron Call with D. Keddie, A. Meriwether $175.00 0.5 $87.50(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Clear notes relating to variable critical $175.00 1.5 $262.50audit matters (CAM) revenue substantive testing. Hays, Aaron Perform 2020 10-K schedule tie-out $175.00 1.4 $245.00procedures relating to debt disclosure information. Hays, Aaron Perform 2020 10-K schedule tie-out $175.00 1.7 $297.50procedures relating to future minimum rents disclosure.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /10/2021 Hays, Aaron Perform 2020 10-K schedule tie-out $175.00 1.1 $192.50procedures relating to segments information. Hays, Aaron Perform substantive testing $175.00 1.4 $245.00procedures on accounts payable - other for professional fees. Hays, Aaron Perform substantive testing $175.00 2.0 $350.00procedures on reorganization expenses. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $175.00 0.5 $87.50Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Keddie, Danny Review guarantee testing $175.00 1.2 $210.00documentation. Keddie, Danny Call with A. Meriwether, A. Hays $175.00 0.5 $87.50(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Korczyk, Stefanie Clear notes on revenue testing $175.00 0.3 $52.50workbooks (percent in lieu, variable critical audit matters (CAM), fixed critical audit matters (CAM), specialty leasing). Korczyk, Stefanie Review test footnote tie out schedules $175.00 1.1 $192.50(future fixed lease payments, future debt maturities, encumbered asset schedule). Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $175.00 0.4 $70.00discuss accounts receivables substantive notes. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.5 $87.50Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /10/2021 Meriwether, Anna Call with D. Keddie, A. Hays (Deloitte), $175.00 0.5 $87.50A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.4 $70.00discuss accounts receivables substantive notes. Meriwether, Anna Call with T. Overly (CBL) to discuss $175.00 1.5 $262.50outstanding accounts receivables requests. Meriwether, Anna Close notes on accounts receivables $175.00 4.0 $700.00controls. Meriwether, Anna Document Q4 operational $175.00 4.0 $700.00effectiveness selections on accounts receivables controls. Meriwether, Anna Close notes on accounts receivables $175.00 0.5 $87.50controls. /11/2021 Connelly, Christopher Tie out balances for foot notes 10-16 $175.00 2.5 $437.50on 2020 10K. Connelly, Christopher Tie out balances for foot notes 6-7 on $175.00 1.2 $210.002020 10K. Connelly, Christopher Tie out balances for foot notes 8-9 on $175.00 1.8 $315.002020 10K. Grundberg, Ryan Meeting with V. Vijayapurkar, K. $175.00 0.4 $70.00Venkatesh (Deloitte) to discuss real estate investment trust payroll testing. Hays, Aaron Clear notes relating to substantive $175.00 1.4 $245.00cash testing. Hays, Aaron Clear notes relating to substantive $175.00 2.0 $350.00procedures of guaranty liability testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /11/2021 Hays, Aaron Meeting with D. Keddie, S. Korczyk $175.00 1.2 $210.00(Deloitte) to discuss questions of tie- out testing, reorganization and accounts payable testing, guaranty liability testing procedures. Hays, Aaron Clear notes relating to 2020 10-k $175.00 1.6 $280.00footnote tie-out testing procedures. Hays, Aaron Continue to perform substantive testing $175.00 3.2 $560.00procedures on reorganization expenses. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.4 $70.00(Deloitte) to discuss financial statement drafts and timing of outstanding audit requests. Keddie, Danny Document default interest expense $175.00 2.4 $420.00testing. Keddie, Danny Meeting with A. Hays and S. Korczyk $175.00 1.2 $210.00(Deloitte) to discuss questions of tie- out testing, reorganization and accounts payable testing, guaranty liability testing procedures. Korczyk, Stefanie Review test payroll expense. $175.00 0.7 $122.50 Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.4 $70.00(Deloitte) to discuss financial statement drafts and timing of outstanding audit requests. Korczyk, Stefanie Complete test of litigation settlement $175.00 2.5 $437.50liability. Korczyk, Stefanie Meeting with D. Keddie, A. Hays $175.00 1.2 $210.00(Deloitte) to discuss questions of tie- out testing, reorganization and accounts payable testing, guaranty liability testing procedures. Korczyk, Stefanie Clear notes on test of accounts $175.00 0.9 $157.50receivable and corresponding reserves. Meriwether, Anna Close additional accounts receivables $175.00 4.0 $700.00substantive notes. Meriwether, Anna Close notes on Q4 analytical review $175.00 2.0 $350.0012/31/2020 - flux analysis.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /11/2021 Meriwether, Anna Continue to document Q4 operational $175.00 4.0 $700.00effectiveness selections on accounts receivables controls. Vijayapurkar, Vallabh Meeting with R. Grundberg, K. $175.00 0.4 $70.00handramouli Venkatesh (Deloitte) to discuss real estate investment trust payroll testing. /12/2021 Connelly, Christopher Tie out balances on 2020 10-K. $175.00 4.0 $700.00 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.6 $105.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Cummings, Molly Review payroll expense testing and $175.00 0.6 $105.00litigation reserve rollforward testing. Edwards, Amy A Draft fraud scoping memo. $175.00 0.5 $87.50 Hays, Aaron Clear notes relating to substantive $175.00 2.4 $420.00testing over guaranty liabilities. Hays, Aaron Prepare list of outstanding items $175.00 1.2 $210.00needed for internal controls testing workpapers. Hays, Aaron Update internal controls testing tracker. $175.00 2.6 $455.00 Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.6 $105.00Keddie, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Clear notes relating to 2020 10-K $175.00 0.4 $70.00schedule tie-out testing. Hays, Aaron Perform substantive testing $175.00 1.1 $192.50procedures over accounts payable - other relating to professional services fees. Keddie, Danny Review accounts payable $175.00 0.4 $70.00 completeness testing. Keddie, Danny Review document reorganization items $175.00 1.4 $245.00testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /12/2021 Keddie, Danny Call with M. Cummings, S. Korczyk, A. $175.00 0.6 $105.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.6 $105.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $175.00 0.6 $105.00discuss accounts receivables substantive notes. Korczyk, Stefanie Call with F. Saucedo (Deloitte) to $175.00 0.5 $87.50discuss onboarding to the CBL engagement team and upcoming priorities. Meriwether, Anna Continue to close notes on Q4 $175.00 4.0 $700.00analytical review 12/31/2020 - flux analysis. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.6 $105.00Keddie, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.6 $105.00discuss accounts receivables substantive notes. Meriwether, Anna Continue to close notes on Q4 $175.00 4.0 $700.00analytical review 12/31/2020 - flux analysis. Saucedo, Felix Call with S. Korczyk (Deloitte) to $175.00 0.5 $87.50discuss onboarding to the CBL engagement team and upcoming priorities. /13/2021 Cummings, Molly Review reorganization expenses and $175.00 0.6 $105.00real estate investment trust checklist for taxes. Keddie, Danny Review Form 10-K draft for 2020. $175.00 3.5 $612.50 Korczyk, Stefanie Prepare draft to request management $175.00 2.9 $507.50representations for the 2020 annual

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /13/2021 Korczyk, Stefanie Prepare presentation to the audit $175.00 4.4 $770.00committee regarding results of 2020 audit. /14/2021 Cummings, Molly Call with S. Korczyk (Deloitte) to $175.00 1.3 $227.50discuss testing of accounts receivable and corresponding reserves as well as status of other engagement deliverables and plan for upcoming week. Cummings, Molly Review accounts receivable testing. $175.00 0.7 $122.50 Cummings, Molly Review first draft of CBL 2020 Form 10 $175.00 3.3 $577.50-K. Cummings, Molly Review year-end audit committee $175.00 1.0 $175.00communications to the management representation letter. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 1.3 $227.50discuss testing of accounts receivable and corresponding reserves as well as status of other engagement deliverables and plan for upcoming week. /15/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.6 $105.00Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Call with L. Chapman (CBL) to discuss $175.00 1.0 $175.00further inquiry related to chief financial officer certification. Cummings, Molly Email L. Snodgrass (Deloitte) to $175.00 0.3 $52.50summarize call with L. Chapman (CBL) related to chief financial officer certification. Edwards, Amy A Continue to draft fraud scoping memo. $175.00 0.5 $87.50 Hays, Aaron Clear notes relating to operating $175.00 0.3 $52.50expense leadsheet.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /15/2021 Hays, Aaron Clear notes relating to substantive $175.00 2.6 $455.00testing procedures over cash and restricted cash. Hays, Aaron Continue to clear notes relating to $175.00 2.2 $385.00substantive testing procedures over cash and restricted cash. Hays, Aaron Clear notes relating to substantive $175.00 0.4 $70.00testing procedures over cash and restricted cash. Hays, Aaron Update internal controls testing tracker. $175.00 0.6 $105.00 Hays, Aaron Call with D. Keddie (Deloitte) to $175.00 0.7 $122.50discuss questions of cash/restricted cash substantive testing. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.6 $105.00Keddie and F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Clear notes relating to accounts $175.00 0.5 $87.50payable substantive testing procedures. Hays, Aaron Clear notes relating to cash/restricted $175.00 1.9 $332.50cash substantive testing. Hays, Aaron Call with A. Meriwether (Deloitte) to $175.00 0.5 $87.50discuss questions of cash/restricted cash substantive testing. Keddie, Danny Document adjustments to bonus $175.00 0.8 $140.00retention programs for executive management. Keddie, Danny Document related parties matrix. $175.00 1.2 $210.00 Keddie, Danny Document testing of accounting $175.00 0.6 $105.00policies matrix. Keddie, Danny Call with A. Hays (Deloitte) to discuss $175.00 0.7 $122.50questions of cash/restricted cash substantive testing. Keddie, Danny Call with M. Cummings, S. Korczyk, A. $175.00 0.6 $105.00Hays, F. Saucedo (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /15/2021 Keddie, Danny Call with T. Wingo, R. Carlton, C. $175.00 0.3 $52.50Alcones (CBL) to discuss accounting policy related to straight line rent. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.6 $105.00Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Address notes on updated draft critical $175.00 1.3 $227.50audit matters to be included in the annual audit opinions. Korczyk, Stefanie Address notes related to the litigation $175.00 0.5 $87.50settlement liability. Meriwether, Anna Call with A. Hays (Deloitte) to discuss $175.00 0.5 $87.50questions of cash/restricted cash substantive testing. Meriwether, Anna Close additional notes on accounts $175.00 4.0 $700.00receivables controls. Meriwether, Anna Continue to close additional notes on $175.00 4.0 $700.00accounts receivables controls. Saucedo, Felix Call with M. Cummings, S. Korczyk, D. $175.00 0.6 $105.00Keddie, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. /16/2021 Hays, Aaron Clear notes relating to reorganization $175.00 2.0 $350.00expense substantive testing. Hays, Aaron Update equity rollforward and earnings $175.00 1.6 $280.00per share substantive testing. Hays, Aaron Perform 2020 10-K financial statement $175.00 2.0 $350.00tie-out procedures relating to the fair value of debt disclosure. Hays, Aaron Call with D. Keddie and F. Saucedo $175.00 0.8 $140.00(Deloitte) to discuss tie-out procedures for the 2020 10-K financial statements. Hays, Aaron Perform 2020 10-K financial statement $175.00 2.8 $490.00tie-out procedures. Hays, Aaron Update leadsheet workpaper $175.00 0.6 $105.00references.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /16/2021 Keddie, Danny Review note clearance on cash and $175.00 1.3 $227.50restricted cash testing. Keddie, Danny Call with S. Korczyk (Deloitte) to $175.00 0.2 $35.00debrief on morning call and discussion of debtor only financial statements. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.8 $140.00(Deloitte) to discuss critical outstanding audit questions and open requests. Keddie, Danny Call with A. Hays, F. Saucedo $175.00 0.8 $140.00(Deloitte) to discuss tie-out procedures for the 2020 10-K financial statements. Korczyk, Stefanie Review test accounts receivable $175.00 0.2 $35.00controls. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.8 $140.00(Deloitte) to discuss critical outstanding audit questions and open requests. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $175.00 0.8 $140.00discuss test accounts receivable and reserve as well as priority items for the week. Mano, Patrice Research companies losing real estate $175.00 1.0 $175.00investment trust status during financial crisis and financial statement accounting and disclosures. Meriwether, Anna Close additional notes on accounts $175.00 4.0 $700.00receivables substantive. Meriwether, Anna Continue to close additional notes on $175.00 4.0 $700.00accounts receivables substantive. Meriwether, Anna Reach out to client to follow-up on $175.00 1.0 $175.00outstanding connect requests. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.8 $140.00discuss test accounts receivable and reserve as well as priority items for the week. Saucedo, Felix Call with D. Keddie, A. Hays (Deloitte) $175.00 0.8 $140.00to discuss tie-out procedures for the 2020 10-K financial statements. Saucedo, Felix Prepare 2020 Q4 analytical review for $175.00 4.0 $700.00equity and cash flows for CBL real

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /16/2021 Saucedo, Felix Continue to prepare 2020 Q4 analytical $175.00 1.5 $262.50review for equity and cash flows for CBL real estate investment trust. /17/2021 Cummings, Molly Call with B. Hendrix, A. Cobb (CBL), S. $175.00 0.4 $70.00Korczyk (Deloitte) regarding updates to Company's new and existing legal matters. Hays, Aaron Perform 2020 10-K financial statement $175.00 3.1 $542.50tie-out procedures relating to the income statement and balance sheet. Hays, Aaron Perform 2020 10-K financial statement $175.00 2.7 $472.50tie-out procedures relating to the mortgages and other notes payable disclosure. Hays, Aaron Perform 2020 10-K financial statement $175.00 2.1 $367.50tie-out procedures relating to the noncontrolling interest disclosure. Hays, Aaron Perform 2020 10-K financial statement $175.00 1.7 $297.50tie-out procedures relating to the segments disclosure. Hays, Aaron Call with A. Meriwether (Deloitte), T. $175.00 0.3 $52.50Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Continue to clear notes relating to $175.00 0.5 $87.50substantive testing procedures over cash and restricted cash. Hays, Aaron Update client meeting agenda. $175.00 0.6 $105.00 Keddie, Danny Call with S. Korczyk (Deloitte) to $175.00 0.5 $87.50discuss accounting treatment for guarantees on unconsolidated joint venture debt. Keddie, Danny Call with S. Korczyk, A. Meriwether, A. $175.00 0.4 $70.00Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Keddie, Danny Call with T. Wingo (CBL) to discuss $175.00 0.2 $35.00liabilities subject to compromise.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /17/2021 Keddie, Danny Document indicators of impairment. $175.00 2.6 $455.00 Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.8 $140.00(Deloitte) to discuss debtor only financial statements and guarantees on unconsolidated joint venture debt. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $175.00 0.5 $87.50discuss accounting treatment for guarantees on unconsolidated joint venture debt. Korczyk, Stefanie Review test of Securities and $175.00 0.3 $52.50Exchange Commission (SEC) Rules of Regulation S-X pertaining to the Company's financial reporting requirements under such regulations. Korczyk, Stefanie Address notes related to draft $175.00 0.5 $87.50requested management representations for the 2020 annual audits. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.8 $140.00(Deloitte) to discuss debtor only financial statements and guarantees on unconsolidated joint venture debt. Korczyk, Stefanie Call with B. Hendrix, A. Cobb (CBL), $175.00 0.4 $70.00M. Cummings (Deloitte) regarding updates to Company's new and existing legal matters. Korczyk, Stefanie Call with D. Keddie, A. Meriwether, A. $175.00 0.4 $70.00Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Continue to close note on flux analysis $175.00 4.0 $700.00for income statement and balance sheet. Meriwether, Anna Continue to close note on flux analysis $175.00 4.0 $700.00for income statement and balance sheet. Meriwether, Anna Call with A. Hays (Deloitte), T. Overly, $175.00 0.3 $52.50T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /17/2021 Meriwether, Anna Call with S. Korczyk, D. Keddie, A. $175.00 0.4 $70.00Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Meriwether, Anna Close additional notes on accounts $175.00 1.5 $262.50receivables controls. Saucedo, Felix Prepare 2020 Q4 analytical review for $175.00 4.0 $700.00equity and cash flows for CBL real estate investment trust. Saucedo, Felix Continue to prepare 2020 Q4 analytical $175.00 1.5 $262.50review for equity and cash flows for CBL real estate investment trust. Saucedo, Felix Review financial statement tie out - $175.00 3.1 $542.50specifically the cash flow statement for the real estate investment trust. Saucedo, Felix Call with S. Korczyk, D. Keddie, A. $175.00 0.4 $70.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Staat, Jeff Review the impairment memos, $175.00 4.1 $717.50workpapers. /18/2021 Cummings, Molly Review impairment non significant risk $175.00 1.2 $210.00indicators and review comment closure on impairment significant risk workpaper. Hays, Aaron Continue to clear notes relating to $175.00 0.6 $105.00substantive testing procedures over cash and restricted cash. Hays, Aaron Perform 2020 10-K financial statement $175.00 2.3 $402.50tie-out procedures relating to statement of equity. Hays, Aaron Perform 2020 10-K financial statement $175.00 1.1 $192.50tie-out procedures relating to summary of significant accounting policies' disclosure. Hays, Aaron Perform 2020 10-K financial statement $175.00 2.6 $455.00tie-out procedures relating to the schedule III disclosure.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /18/2021 Hays, Aaron Call with D. Keddie and F. Saucedo $175.00 1.1 $192.50(Deloitte) to discuss tie-out questions for the 2020 10-K financial statements. Hays, Aaron Perform 2020 10-K financial statement $175.00 3.8 $665.00tie-out procedures relating to the undiscounted future lease payments disclosure. Keddie, Danny Test outlets at Laredo step 1 $175.00 1.0 $175.00recoverability analysis for impairment. Keddie, Danny Call with A. Hays, F. Saucedo $175.00 1.1 $192.50(Deloitte) to discuss tie-out questions for the 2020 10-K financial statements. Keddie, Danny Test debt default and default interest. $175.00 3.6 $630.00 Meriwether, Anna Close note on flux analysis for income $175.00 4.2 $735.00statement and balance sheet. Meriwether, Anna Continue to close note on flux analysis $175.00 3.8 $665.00for income statement and balance sheet. Meriwether, Anna Continue to close note on flux analysis $175.00 3.0 $525.00for income statement and balance sheet. Saucedo, Felix Draft email regarding support for note $175.00 0.3 $52.5021: subsequent events (financial statement tie-out). Saucedo, Felix Review financial statement tie out - $175.00 3.1 $542.50previous year references and create email of questions for D. Keddie (Deloitte). Saucedo, Felix Review financial statement tie out - the $175.00 2.2 $385.00cash flow statement for OP. Saucedo, Felix Call with D. Keddie, A. Hays (Deloitte) $175.00 1.1 $192.50to discuss tie-out questions for the 2020 10-K financial statements. /19/2021 Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.5 $87.50Meriwether, A. Hays, F. Saucedo (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /19/2021 Hays, Aaron Perform 2020 10-K financial statement $175.00 1.8 $315.00tie-out procedures relating to the contingencies footnote. Hays, Aaron Continue to perform 2020 10-K $175.00 1.8 $315.00financial statement tie-out procedures relating to the mortgages and other notes payable disclosure. Hays, Aaron Call with D. Keddie (Deloitte), A. Cobb, $175.00 0.6 $105.00T. Overly, R. Carlton (CBL) to discuss questions of void check journal entries. Hays, Aaron Call with D. Keddie and F. Saucedo $175.00 0.6 $105.00(Deloitte) to discuss tie-out questions for the 2020 10-K financial statements. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for next week. Hays, Aaron Perform 2020 10-K financial statement $175.00 0.5 $87.50tie-out procedures relating to the shareholder's equity disclosure footnote. Hays, Aaron Perform 2020 10-K financial statement $175.00 3.2 $560.00tie-out procedures relating to the unconsolidated affiliates' disclosure. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.5 $87.50(Deloitte) to discuss debtor only financial statements, outstanding items for 2020 Form 10-K. Keddie, Danny Call with S. Korczyk (Deloitte) to open $175.00 0.5 $87.50items list for 2020 Form 10-K. Keddie, Danny Document indicators of impairment $175.00 3.0 $525.00related to net operating income impacted by COVID-19. Keddie, Danny Call with A. Hays (Deloitte), A. Cobb, $175.00 0.6 $105.00T. Overly, R. Carlton (CBL) to discuss questions of void check journal entries. Keddie, Danny Call with A. Hays, F. Saucedo $175.00 0.6 $105.00(Deloitte) to discuss tie-out questions for the 2020 10-K financial statements.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /19/2021 Keddie, Danny Call with M. Cummings, S. Korczyk, A. $175.00 0.5 $87.50Meriwether, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for next week. Keddie, Danny Test earnings per share testing under $175.00 3.2 $560.00two class method. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.5 $87.50(Deloitte) to discuss debtor only financial statements, outstanding items for 2020 Form 10-K. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $175.00 0.5 $87.50discuss test accounts receivable and reserve. Korczyk, Stefanie Call with D. Keddie (Deloitte) to open $175.00 0.5 $87.50items list for 2020 Form 10-K. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.5 $87.50Meriwether, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for next week. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.5 $87.50discuss test accounts receivable and reserve. Meriwether, Anna Close additional notes on accounts $175.00 4.0 $700.00receivables substantive. Meriwether, Anna Continue to close additional notes on $175.00 4.0 $700.00accounts receivables substantive. Saucedo, Felix Review financial statement tie out - $175.00 4.0 $700.00notes 16 (contingencies), note 21 (subsequent events, at the time). Saucedo, Felix Continue to review financial statement $175.00 1.9 $332.50tie out - notes 16 (contingencies), note 21 (subsequent events, at the time).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /19/2021 Saucedo, Felix Call with D. Keddie, A. Hays (Deloitte) $175.00 0.6 $105.00to discuss tie-out questions for the 2020 10-K financial statements. Saucedo, Felix Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for next week. /20/2021 Cummings, Molly Review closed notes on payroll, $175.00 1.0 $175.00litigation, draft critical audit matters disclosure, maintenance, repairs, real estate tax and general and administrative expense testing and closed notes on reorganization testing. Cummings, Molly Review testing of impairment COVID- $175.00 2.0 $350.0019 screen, cash, restricted cast, two class earning per share (EPS) method, legal letters. Hays, Aaron Continue to perform 2020 10-K $175.00 2.0 $350.00financial statement tie-out procedures relating to the undiscounted future lease payments disclosure. Keddie, Danny Document test interest expense. $175.00 2.1 $367.50 Keddie, Danny Review Form 10-K draft for 2020. $175.00 2.4 $420.00 Korczyk, Stefanie Prepare real estate investment trust $175.00 0.5 $87.50testing and uncertain tax position deliverables for review. /21/2021 Cummings, Molly Call with S. Korczyk (Deloitte) to $175.00 0.4 $70.00discuss draft 2020 Form 10-K and status of in-process audit procedures. Hays, Aaron Clear notes relating to cash $175.00 0.5 $87.50substantive testing procedures. Hays, Aaron Perform form 2020 10-K tie-out testing $175.00 4.0 $700.00procedures. Keddie, Danny Continue to document test interest $175.00 2.5 $437.50expense.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /21/2021 Keddie, Danny Analyze documentation for impairment $175.00 3.2 $560.00indicators of accounting standard codification (ASC) 323 equity method investments. Korczyk, Stefanie Clear notes on test accounts $175.00 0.7 $122.50receivable and corresponding reserve. Korczyk, Stefanie Review test financial statement $175.00 0.7 $122.50account variances flagged by the year end flux analysis tool. Korczyk, Stefanie Review draft 2020 Form 10-K and $175.00 2.7 $472.50compile questions to be sent to the A. Cobb and T. Wingo (CBL). Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 0.4 $70.00discuss draft 2020 Form 10-K and status of in-process audit procedures. Staat, Jeff Review impairment memos. $175.00 1.5 $262.50 /22/2021 Cummings, Molly Review draft 2 of the 2020 Form 10-K. $175.00 1.6 $280.00 Cummings, Molly Review footnote support schedules for $175.00 0.5 $87.50the 2020 Form 10-K. Cummings, Molly Review Laredo step 1 undiscounted $175.00 0.5 $87.50cash flow testing for impairment. Cummings, Molly Review closed notes related to $175.00 0.6 $105.00accounts receivable internal controls and substantive testing. Cummings, Molly Review closed notes related to $175.00 0.6 $105.00accounts receivable internal controls and substantive testing. Cummings, Molly Review updated audit opinions which $175.00 0.2 $35.00reflected emphasis of matter paragraph for bankruptcy. Cummings, Molly Call with L. Snodgrass (Deloitte) to $175.00 0.4 $70.00discuss updates related to the CBL's inquiries from the Securities and Exchange Commission and Department of Justice for the Q4-2020. Cummings, Molly Review results of SEC tests which $175.00 0.4 $70.00relate to joint venture reporting for the 2020 10-K filing purposes.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /22/2021 Hays, Aaron Clear notes relating to testing $175.00 2.7 $472.50procedures relating to need for the Company to disclose additional investments. Hays, Aaron Call with S. Korczyk, D. Keddie $175.00 0.2 $35.00(Deloitte) to discuss weekly schedules and timing of tie out procedures. Hays, Aaron Call with S. Korczyk, D. Keddie, A. $175.00 0.7 $122.50Meriwether, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Clear notes relating to cash and $175.00 1.4 $245.00restricted cash substantive testing procedures. Hays, Aaron Perform 2020 10-K tie-out testing $175.00 0.5 $87.50procedures on the fair value of debt footnote. Hays, Aaron Perform 2020 10-K tie-out testing $175.00 1.7 $297.50procedures on the future principal payments disclosure footnote. Hays, Aaron Perform 2020 10-K tie-out testing $175.00 1.4 $245.00procedures relating to segment information disclosed by CBL. Hays, Aaron Perform 2020 10-K tie-out testing $175.00 1.7 $297.50procedures relating to the fair value of debt disclosure. Hays, Aaron Send follow-up emails regarding $175.00 0.3 $52.50guaranty liabilities to R. Carlton (CBL). Hays, Aaron Send follow-up emails regarding status $175.00 0.3 $52.50of legal letters to law firms. Hays, Aaron Call with A. Meriwether (Deloitte) to $175.00 0.4 $70.00discuss daily goals and audit status. Hays, Aaron Call with D. Keddie (Deloitte) to $175.00 0.3 $52.50discuss questions of 2020 10-K tie-out procedures.

147

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /22/2021 Keddie, Danny Call with F. Khaleel, A. Cobb (CBL), E. $175.00 0.6 $105.00Bozeman, J. Kelley, S. Korczyk, M. Scalese, W. Wilmer, J. Dudek (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Keddie, Danny Document test accrued interest $175.00 4.0 $700.00expense. Keddie, Danny Call with A. Hays (Deloitte) to discuss $175.00 0.3 $52.50questions of 2020 10-K tie-out procedures. Keddie, Danny Call with A. Houghton (CBL) to discuss $175.00 0.5 $87.50Outlets at Laredo Impairment entry. Keddie, Danny Call with F. Saucedo (Deloitte) to $175.00 0.4 $70.00discuss audit status, Master Maps tasks. Keddie, Danny Review master maps documentation. $175.00 1.2 $210.00 Keddie, Danny Test fair value testing for impairment of $175.00 2.5 $437.50outlets at Laredo. Keddie, Danny Call with S. Korczyk and A. Hays $175.00 0.2 $35.00(Deloitte) to discuss weekly schedules and timing of tie out procedures. Keddie, Danny Call with S. Korczyk, A. Meriwether, A. $175.00 0.7 $122.50Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Call with F. Khaleel, A. Cobb (CBL), E. $175.00 0.6 $105.00Bozeman, D. Keddie, J. Kelley, M. Scalese, W. Wilmer, J. Dudek (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Korczyk, Stefanie Call with A. Cobb, T. Wingo (CBL) to $175.00 0.7 $122.50discuss accounting treatment for guarantees and updates on open audit requests.

148

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /22/2021 Korczyk, Stefanie Prepare agenda for focused support $175.00 0.2 $35.00program closing call to be held on March 23, 2021. Korczyk, Stefanie Prepare tie out workbook for $175.00 1.3 $227.50condensed combined financial statements included in note 2 of the company's consolidated financial statements included in 2020 Form 10- K. Korczyk, Stefanie Prepare updates to the listing of open $175.00 0.7 $122.50questions and audit requests. Korczyk, Stefanie Clear notes on test financial statement $175.00 0.4 $70.00account variances flagged by the year end flux analysis tool. Korczyk, Stefanie Update draft independent auditor $175.00 0.2 $35.00opinions for emphasis of matter paragraph regarding bankruptcy proceedings. Korczyk, Stefanie Call with D. Keddie, A. Meriwether, A. $175.00 0.7 $122.50Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Call with D. Keddie, A. Hays (Deloitte) $175.00 0.2 $35.00to discuss weekly schedules and timing of tie out procedures. Korczyk, Stefanie Call with D. Lee (Deloitte) to discuss $175.00 0.5 $87.50audit tasks to be completed (i.e. tie out of debtor only cash flow disclosure, SEC checklist). Korczyk, Stefanie Obtain status updates from CBL team $175.00 0.4 $70.00members and compile listing of tasks to be assigned to F. Saucedo and D. Lee (Deloitte). Meriwether, Anna Call with A. Hays (Deloitte) to discuss $175.00 0.4 $70.00daily goals and audit status. Meriwether, Anna Call with S. Korczyk, D. Keddie, A. $175.00 0.7 $122.50Hays, F. Saucedo (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /22/2021 Sanghvi, Jiten Review documents received for the $175.00 0.7 $122.50valuation of Laredo shopping center as part of impairment testing to support the audit. Saucedo, Felix Tie out financial statement - footnote $175.00 1.5 $262.5016 "contingencies". Saucedo, Felix Tie out financial statement - footnote $175.00 2.7 $472.5017 "fair value measurements". Saucedo, Felix Tie out financial statement - footnote $175.00 0.7 $122.5019 "employee benefit plans". Saucedo, Felix Call with D. Keddie (Deloitte) to $175.00 0.4 $70.00discuss audit status, Master Maps tasks. Saucedo, Felix Call with S. Korczyk, D. Keddie, A. $175.00 0.7 $122.50Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Saucedo, Felix Conclude and report the master map - $175.00 3.0 $525.00Public Company Accounting Oversight Board substantive. Smith, Wyn Review impairment guided risk $175.00 1.2 $210.00assessment (GRA), process flow documents - focused support program (FSP). Snodgrass, Lori Call with M. Cummings (Deloitte) to $175.00 0.4 $70.00discuss updates related to the CBL's inquiries from the Securities and Exchange Commission and Department of Justice for the Q4-2020. Staat, Jeff Review financial statement 10K of $175.00 1.2 $210.002020. /23/2021 Cummings, Molly Call with S. Korczyk (Deloitte) to $175.00 0.4 $70.00discuss status of in-process audit procedures, open audit requests, assessment of audit findings. Cummings, Molly Review Q4 2020 and year-to-date $175.00 0.4 $70.002020 variance analysis for statement of income and balance sheet.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /23/2021 Cummings, Molly Review revised testing related to $175.00 0.4 $70.00interest expense and accrued interest comparing to Form 10-K presentation for 2020. Cummings, Molly Draft memo on Securities and $175.00 0.4 $70.00Exchange Commission and Department of Justice updates for the Q4-20. Cummings, Molly Call with A. Cobb (CBL), S. Korczyk, $175.00 0.7 $122.50D. Keddie (Deloitte) to outstanding audit issues and requests for 2020 Form 10-K filing. Cummings, Molly Call with D. Keddie (Deloitte) to $175.00 0.6 $105.00discuss impairment indicators for Accounting Standard Codification (ASC) 323 for equity method investments. Cummings, Molly Call with D. Keddie, S. Korczyk, L. $175.00 0.3 $52.50Snodgrass, W. Smith (Deloitte) to discuss conclusions for focused support group procedures. Cummings, Molly Review closed notes on cash and $175.00 0.2 $35.00restricted cash. Hays, Aaron Update independence confirmation $175.00 0.4 $70.00workpaper. Hays, Aaron Update noncontrolling interest $175.00 0.6 $105.00narrative workpaper for common unit conversion details. Hays, Aaron Perform "information produced by the $175.00 0.8 $140.00entity" testing procedures for mall trend analysis workpaper. Hays, Aaron Call with D. Keddie (Deloitte) to $175.00 0.4 $70.00discuss questions of the fair value of debt disclosure and segments analysis. Hays, Aaron Call with T. Wingo (CBL) to discuss $175.00 0.3 $52.50questions over 2020 10-K disclosures. Hays, Aaron Clear notes relating to fair value of $175.00 0.3 $52.50debt 2020 10-K footnote testing procedures.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /23/2021 Hays, Aaron Clear notes relating to future fixed $175.00 0.8 $140.00lease payments and future principal payment footnotes testing. Hays, Aaron Continue to perform 2020 10-K tie-out $175.00 1.1 $192.50testing procedures relating to the fair value of debt disclosure. Hays, Aaron Perform form 2020 10-K tie-out testing $175.00 2.2 $385.00procedures relating to segments information disclosed in the footnotes of the financial statements. Hays, Aaron Update mall trend analysis workpaper $175.00 3.7 $647.50for 2020 10-K footnote testing procedures. Hays, Aaron Update schedule A common shares $175.00 0.4 $70.00and units outstanding confirmation and tie out to respective workpapers. Keddie, Danny Call with M. Cummings (Deloitte) to $175.00 0.6 $105.00discuss impairment indicators for Accounting Standard Codification (ASC) 323 for equity method investments. Keddie, Danny Review cash testing note clearance. $175.00 0.6 $105.00 Keddie, Danny Test fair value testing for impairment of $175.00 1.8 $315.00Greenbrier Mall as of 12/31/2020. Keddie, Danny Call with M. Cummings, S. Korczyk, L. $175.00 0.3 $52.50Snodgrass, W. Smith (Deloitte) to discuss conclusions for focused support group procedures. Keddie, Danny Call with S. Korczyk and A. Hays $175.00 0.2 $35.00(Deloitte) to discuss weekly schedules and timing of tie out procedures. Keddie, Danny Document reconsideration events for $175.00 4.0 $700.00joint ventures. Keddie, Danny Continue to test fair value testing for $175.00 1.2 $210.00impairment of outlets at Laredo. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk, $175.00 0.7 $122.50M. Cummings (Deloitte) to outstanding audit issues and requests for 2020 Form 10-K filing.

152

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /23/2021 Keddie, Danny Call with A. Hays (Deloitte) to discuss $175.00 0.4 $70.00questions of the fair value of debt disclosure and segments analysis. Keddie, Danny Call with A. Houghton, A. Cobb (CBL) $175.00 0.4 $70.00to discuss budgets for 2021 net operating income for impairment. Keddie, Danny Continue to document reconsideration $175.00 1.6 $280.00events for joint ventures. Keddie, Danny Continue to document test accrued $175.00 2.4 $420.00interest expense. Korczyk, Stefanie Review test fair value of debt $175.00 0.4 $70.00disclosure per Note 17 of the Company's financial statement footnotes. Korczyk, Stefanie Email requests to R. Carlton (CBL) $175.00 0.4 $70.00regarding information regarding footnote 2 debtor only financial statements. Korczyk, Stefanie Call with A. Cobb (CBL), M. $175.00 0.7 $122.50Cummings, D. Keddie (Deloitte) to outstanding audit issues and requests for 2020 Form 10-K filing. Korczyk, Stefanie Call with A. Cobb, R. Carlton, T. Overly $175.00 0.6 $105.00(CBL) to discuss assessment of audit findings. Korczyk, Stefanie Call with D. Lee (Deloitte) to discuss $175.00 0.4 $70.00additional questions on tie out of debtor only cash flow disclosure. Korczyk, Stefanie Call with D. Lee (Deloitte) to discuss tie $175.00 0.3 $52.50out of debtor only cash flow disclosure. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 0.4 $70.00discuss status of in-process audit procedures, open audit requests, assessment of audit findings. Korczyk, Stefanie Call with M. Cummings, D. Keddie, L. $175.00 0.3 $52.50Snodgrass, W. Smith (Deloitte) to discuss conclusions for focused support group procedures. Saucedo, Felix Review the following master map - $175.00 0.8 $140.00subsequent events.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /23/2021 Saucedo, Felix Continue to conclude and report the $175.00 4.0 $700.00master map - 2001A Public Company Accounting Oversight Board. Saucedo, Felix Conclude and report the master map - $175.00 4.4 $770.00Public Company Accounting Oversight Board substantive. Smith, Wyn Call with M. Cummings, D. Keddie, S. $175.00 0.3 $52.50Korczyk, L. Snodgrass (Deloitte) to discuss conclusions for focused support group procedures. Smith, Wyn Review the audit documentation $175.00 0.8 $140.00concerning the teams assessment of management's identification of impairment indicators. Snodgrass, Lori Call with M. Cummings, D. Keddie, S. $175.00 0.3 $52.50Korczyk, W. Smith (Deloitte) to discuss conclusions for focused support group procedures. Staat, Jeff Continue to review financial statement $175.00 1.6 $280.0010K of 2020. /24/2021 Connelly, Christopher Tie notes (balance sheet, statement of $175.00 2.1 $367.50operations, consolidated equity). Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.5 $87.50Meriwether, D. Lee, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Cummings, Molly Review summary of call held with L. $175.00 0.4 $70.00Snodgrass (Deloitte), M. Baughman, A. Lipson (King and Spalding) which are Securities and Exchange Commission (SEC) counsel to the Audit Committee of CBL. Cummings, Molly Review CBL management discussion $175.00 1.1 $192.50and analysis section of 2020 Form 10- K. Cummings, Molly Review fraud specialist group findings $175.00 0.2 $35.00memo for CBL 2020 audit.

154

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /24/2021 Cummings, Molly Call with D. Keddie, S. Korczyk $175.00 0.5 $87.50(Deloitte) to discuss guarantees and audit status for 10-K 2020 audit. Cummings, Molly Call with I. Perez, D. Keddie, S. $175.00 0.3 $52.50Korczyk (Deloitte) to discuss guarantees under current expected credit loss guidance. Cummings, Molly Call with A. Cobb (CBL), D. Keddie, S. $175.00 0.6 $105.00Korczyk (Deloitte) to discuss open audit items and reporting timeline for FY2020 Form 10-K. Hays, Aaron Identify outstanding items to be done $175.00 0.7 $122.50for the remainder of the FY2020 audit. Hays, Aaron Update 2020 10-K in the 10-K tie-out $175.00 0.5 $87.50tool for the new draft of the 2020 10-K. Hays, Aaron Call with D. Keddie, A. Meriwether $175.00 0.5 $87.50(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether, D. Lee, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Clear notes to 2020 10-K tie-out testing $175.00 1.0 $175.00procedures relating to the fair value of debt disclosure. Hays, Aaron Clear notes relating to guaranty liability $175.00 4.0 $700.00substantive testing procedures. Hays, Aaron Perform form 10-K 2020 tie-out $175.00 1.1 $192.50procedures as it relates to noncontrolling interest disclosures. Hays, Aaron Perform form 10-K 2020 tie-out $175.00 1.3 $227.50procedures pertaining to segment disclosures. Hays, Aaron Perform form 2020 10-K tie-out testing $175.00 1.1 $192.50procedures for footnote disclosures. Keddie, Danny Review note clearance on guarantees $175.00 0.7 $122.50testing.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /24/2021 Keddie, Danny Test fair value testing for impairment of $175.00 3.8 $665.00Greenbrier Mall. Keddie, Danny Test fair value testing for impairment of $175.00 2.2 $385.00Park Plaza Mall as of 12/31/2020. Keddie, Danny Call with A. Meriwether, A. Hays $175.00 0.5 $87.50(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with S. Korczyk (Deloitte) to $175.00 0.5 $87.50discuss open audit requests and progression of engagement team procedures planned for 3/24/2021. Keddie, Danny Document test reconsideration events $175.00 1.2 $210.00for joint ventures. Keddie, Danny Call with A. Cobb (CBL), M. $175.00 0.6 $105.00Cummings, S. Korczyk (Deloitte) to discuss open audit items and reporting timeline for FY2020 Form 10-K. Keddie, Danny Call with A. Cobb, T. Wingo (CBL), S. $175.00 0.8 $140.00Korczyk (Deloitte) to continue to discuss accounting treatment for guarantees. Keddie, Danny Call with D. Lee (Deloitte) to discuss $175.00 0.3 $52.50Securities and Exchange Commission (SEC), generally accepted accounting principles (GAAP) checklists for 2020 CBL Form 10-K. Keddie, Danny Call with F. Saucedo (Deloitte) to $175.00 0.8 $140.00discuss audit status, master maps open items. Keddie, Danny Call with I. Perez, M. Cummings, S. $175.00 0.3 $52.50Korczyk (Deloitte) to discuss guarantees under current expected credit loss guidance. Keddie, Danny Call with M. Cummings and S. Korczyk $175.00 0.5 $87.50(Deloitte) to discuss guarantees and audit status for 10-K 2020 audit. Keddie, Danny Review Board Minutes subsequent to $175.00 1.0 $175.0012/31/2020.

156

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /24/2021 Keddie, Danny Call with M. Cummings, S. Korczyk, A. $175.00 0.5 $87.50Meriwether, D. Lee, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Call with D. Keddie (Deloitte) to $175.00 0.5 $87.50discuss open audit requests and progression of engagement team procedures planned for 3/24/2021. Korczyk, Stefanie Call with I. Perez, D. Keddie, M. $175.00 0.3 $52.50Cummings (Deloitte) to discuss guarantees under current expected credit loss guidance. Korczyk, Stefanie Call with M. Cummings, D. Keddie $175.00 0.5 $87.50(Deloitte) to discuss guarantees and audit status for 10-K 2020 audit. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.5 $87.50Meriwether, D. Lee, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Call with A. Cobb, T. Wingo (CBL), D. $175.00 0.8 $140.00Keddie (Deloitte) to continue to discuss accounting treatment for guarantees. Korczyk, Stefanie Analyze management's disclosure $175.00 0.3 $52.50regarding substantial doubt about the Company's ability to continue as a going concern. Korczyk, Stefanie Respond to email from A. Cobb (CBL) $175.00 0.2 $35.00regarding questions about fee structure updates to presented to the Audit Committee. Korczyk, Stefanie Send draft 2020 Form 10-K to J. Staat, $175.00 0.2 $35.00E. Bozeman, S. Harrison, M. Sullivan (Deloitte) to coordinate reviews of specific sections of the draft document. Korczyk, Stefanie Call with A. Cobb (CBL), M. $175.00 0.6 $105.00Cummings, D. Keddie (Deloitte) to discuss open audit items and reporting timeline for FY2020 Form 10-K.

157

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /24/2021 Korczyk, Stefanie Call with A. Cobb, T. Wingo (CBL) to $175.00 0.7 $122.50discuss accounting treatment for guarantees and updates on open audit requests. Meriwether, Anna Call with D. Keddie, A. Hays (Deloitte), $175.00 0.5 $87.50A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with S. Korczyk, D. Keddie, M. $175.00 0.5 $87.50Cummings, D. Lee, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Saucedo, Felix Tie out financial statement - list items $175.00 4.1 $717.50still outstanding. Saucedo, Felix Upload and sign-off on subsequent $175.00 1.0 $175.00events minutes. Saucedo, Felix Call with D. Keddie (Deloitte) to $175.00 0.8 $140.00discuss audit status, master maps open items. Saucedo, Felix Tie out financial statement - footnote $175.00 1.1 $192.5020 "subsequent events". Saucedo, Felix Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether, D. Lee, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Saucedo, Felix Tie out financial statement - footnote $175.00 2.1 $367.5018 "share-based compensation". Snodgrass, Lori Call with M. Cummings (Deloitte), M. $175.00 1.0 $175.00Baughman, A. Lipson (King and Spalding) related to the chief financial officer bankruptcy declaration. Staat, Jeff Continue to review financial statement $175.00 1.4 $245.0010K of 2020.

158

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /25/2021 Cummings, Molly Call with S. Korczyk (Deloitte) to $175.00 0.3 $52.50discuss updates to draft critical audit matters to be included in the annual independent auditor reports. Cummings, Molly Call with I. Perez, B. Roth, S. Korczyk $175.00 0.6 $105.00(Deloitte) to discuss accounting treatment of guarantees under current expected credit loss guidance. Cummings, Molly Discuss with S. Korczyk (Deloitte) $175.00 0.8 $140.00regarding draft critical audit matters to be included in the annual independent auditor reports. Hays, Aaron Generate list of outstanding questions $175.00 0.9 $157.50for T. Wingo (CBL) in relation to the 2020 10-K financial statement tie-out. Hays, Aaron Meeting with D. Keddie (Deloitte) to $175.00 1.2 $210.00discuss questions of the tie-out of the 2020 10-K financial statements. Hays, Aaron Perform 2020 10-K tie-out testing $175.00 0.9 $157.50procedures relating to fixed vs. variable lease revenues. Hays, Aaron Perform form 10-K 2020 tie-out $175.00 2.1 $367.50procedures pertaining to footnote disclosures. Hays, Aaron Continue to perform form 10-K 2020 $175.00 1.4 $245.00tie-out procedures pertaining to segment disclosures. Hays, Aaron Test procedures over unconsolidated $175.00 2.6 $455.00affiliates' default interest testing. Hays, Aaron Continue to test procedures over $175.00 1.8 $315.00unconsolidated affiliates' default interest testing. Keddie, Danny Test fair value testing for impairment of $175.00 2.4 $420.00Park Plaza. Keddie, Danny Co-ordinate with A. Mangal (Deloitte) $175.00 1.0 $175.00for latest appraisals and argus files for impairment test Eastgate Mall, Greenbrier Mall and Park Plaza.

159

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /25/2021 Keddie, Danny Meeting with A. Hays (Deloitte) to $175.00 1.2 $210.00discuss questions of the tie-out of the 2020 10-K financial statements. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.5 $87.50(Deloitte) to discuss open audit requests and the accounting treatment of guarantees under current expected credit loss guidance. Keddie, Danny Call with D. Lee (Deloitte) to discuss $175.00 0.5 $87.50questions on SEC and generally accepted accounting principles (GAAP) checklists for 2020 CBL Form 10-K. Keddie, Danny Call with F. Saucedo (Deloitte) to $175.00 0.2 $35.00discuss audit status, CBL permanent file. Keddie, Danny Continue to test fair value testing for $175.00 1.6 $280.00impairment of Park Plaza. Keddie, Danny Pull loan agreements for default $175.00 0.7 $122.50testing. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.5 $87.50(Deloitte) to discuss open audit requests and the accounting treatment of guarantees under current expected credit loss guidance. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $175.00 0.5 $87.50discuss assessment of accounts receivables reserve testing. Korczyk, Stefanie Call with I. Perez, B. Roth, M. $175.00 0.6 $105.00Cummings (Deloitte) to discuss accounting treatment of guarantees under current expected credit loss guidance. Korczyk, Stefanie Call with T. Overly, R. Carlton (CBL), $175.00 0.5 $87.50A. Meriwether (Deloitte) to discuss assessment of accounts receivables reserve findings. Korczyk, Stefanie Discuss with M. Cummings (Deloitte) $175.00 0.8 $140.00regarding draft critical audit matters to be included in the annual independent auditor reports.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /25/2021 Korczyk, Stefanie Prepare submission of record of $175.00 0.3 $52.50issuance requests and final issuance instructions on New York Stock Exchange (NYSE) letter and non- integrated audit engagement letter. Korczyk, Stefanie Address notes on 2020 annual audit $175.00 1.5 $262.50committee presentation to communicate the results of our audits. Korczyk, Stefanie Address notes related to draft critical $175.00 2.2 $385.00audit matters to be included in the annual independent auditor reports. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 0.3 $52.50discuss updates to draft critical audit matters to be included in the annual independent auditor reports. Meriwether, Anna Call with T. Overly, R. Carlton (CBL), $175.00 0.5 $87.50S. Korczyk (Deloitte) to discuss assessment of accounts receivables reserve findings. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.5 $87.50discuss assessment of accounts receivables reserve error testing. Roth, Brian Call with I. Perez, M. Cummings, S. $175.00 0.6 $105.00Korczyk (Deloitte) to discuss accounting treatment of guarantees under current expected credit loss guidance. Saucedo, Felix Tie out financial statement - work on $175.00 1.3 $227.50outstanding items. Saucedo, Felix Call with D. Keddie (Deloitte) to $175.00 0.2 $35.00discuss audit status, CBL permanent file. Saucedo, Felix Prepare 2020 CBL permanent file $175.00 4.0 $700.00(workpaper understand the entity’s significant contracts). Saucedo, Felix Review the following master maps - $175.00 1.4 $245.00Public Company Accounting Oversight Board, subsequent events, Public Company Accounting Oversight Board substantive.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /25/2021 Saucedo, Felix Continue to tie out financial statement - $175.00 2.2 $385.00list items still outstanding. Staat, Jeff Review impairment workpapers. $175.00 1.5 $262.50/26/2021 Cummings, Molly Review subsequent events minutes of $175.00 0.4 $70.00the Board of Director and Audit Committee. Cummings, Molly Call with S. Korczyk, A. Meriwether, A. $175.00 0.5 $87.50Hays, F. Saucedo (partial) (Deloitte) to discuss audit status, outstanding items and team goals for the next few days. Hays, Aaron Call with D. Keddie (Deloitte) to $175.00 0.5 $87.50discuss questions of testing over unconsolidated affiliates in loan default. Hays, Aaron Call with M. Cummings, S. Korczyk, A. $175.00 0.5 $87.50Meriwether, F. Saucedo (partial) (Deloitte) to discuss audit status, outstanding items and team goals for the next few days. Hays, Aaron Continue to perform form 10-K 2020 $175.00 1.4 $245.00tie-out procedures pertaining to footnote disclosures. Hays, Aaron Perform testing procedures over $175.00 2.8 $490.00unconsolidated affiliates' default interest testing. Hays, Aaron Continue to perform testing procedures $175.00 1.9 $332.50over unconsolidated affiliates' default interest testing. Hays, Aaron Continue to test procedures over $175.00 1.2 $210.00unconsolidated affiliates' default interest testing. Keddie, Danny Call with A. Hays (Deloitte) to discuss $175.00 0.5 $87.50questions of testing over unconsolidated affiliates in loan default. Keddie, Danny Call with A. Houghton, A. Cobb (CBL) $175.00 0.6 $105.00to discuss budget process 2021 net operating income for impairment.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /26/2021 Keddie, Danny Review master map note clearance. $175.00 0.8 $140.00 Keddie, Danny Email A. Hays, F. Saucedo (Deloitte) $175.00 0.4 $70.00regarding open items on form 10-K 2020 tie out. Keddie, Danny Call with A. Cobb (CBL), S. Korczyk $175.00 0.6 $105.00(Deloitte) to discuss open audit requests CBL 2020 10-K audit committee presentation, fixed asset impairment. Korczyk, Stefanie Prepare audit committee package to $175.00 1.2 $210.00the Company for distribution to the audit committee in advance of March 29, 2021 meeting. Korczyk, Stefanie Call with A. Cobb (CBL), D. Keddie $175.00 0.6 $105.00(Deloitte) to discuss open audit requests CBL 2020 10-K audit committee presentation, fixed asset impairment. Korczyk, Stefanie Call with M. Cummings, A. Meriwether, $175.00 0.5 $87.50A. Hays, F. Saucedo (partial) (Deloitte) to discuss audit status, outstanding items and team goals for the next few days. Meriwether, Anna Call with S. Korczyk, A. Hays, F. $175.00 0.5 $87.50Saucedo (partial) (Deloitte) to discuss audit status, outstanding items and team goals for the next few days. Saucedo, Felix Prepare Q4 2020 analytical review for $175.00 2.0 $350.00equity and cash flows for CBL real estate investment trust. Saucedo, Felix Call with M. Cummings, M. Cummings, $175.00 0.3 $52.50A. Hays and S. Korczyk (Deloitte) to discuss audit status, outstanding items and team goals for the next few days. Saucedo, Felix Prepare 2020 CBL permanent file $175.00 4.0 $700.00(workpaper understand the entity’s significant contracts). Saucedo, Felix Continue to prepare 2020 CBL $175.00 1.1 $192.50permanent file (workpaper understand the entity’s significant contracts).

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /26/2021 Staat, Jeff Continue to review impairment $175.00 1.2 $210.00workpapers. /27/2021 Cummings, Molly Review testing of guarantees footnote $175.00 0.5 $87.50data covering maturity dates, maximum obligation, percentage of debt. Cummings, Molly Review Eastgate impairment testing. $175.00 0.6 $105.00 Cummings, Molly Review Park Plaza impairment testing. $175.00 0.6 $105.00 Cummings, Molly Review summary memo for the 2020 $175.00 0.2 $35.00CBL Audit. Cummings, Molly Call with A. Cobb (CBL), S. Korczyk $175.00 0.5 $87.50(Deloitte) to discuss accounting treatment of debt issuance costs and 2020 Form 10-K reporting timeline. Cummings, Molly Research various 2020 10-K filings of $175.00 0.4 $70.00competitor retail real estate investment trust to gather data for preparation of CBL critical audit matters disclosure in audit opinion. Cummings, Molly Review CBL segments memo and $175.00 0.2 $35.00chief operating decision maker (CODM) package for 12/31/20. Cummings, Molly Review closed notes on $175.00 0.3 $52.50 unconsolidated affiliates testing. Cummings, Molly Review testing of the fair value of debt $175.00 0.2 $35.00footnote information. Cummings, Molly Review testing over reconsideration $175.00 1.0 $175.00events of variable interest entities as of 12/31/20. Cummings, Molly Review Greenbrier impairment testing. $175.00 0.7 $122.50 Cummings, Molly Review Laredo impairment testing. $175.00 0.5 $87.50 Cummings, Molly Review legal letter from attorney to $175.00 0.1 $17.50CBL. Cummings, Molly Review master maps for reporting and $175.00 0.4 $70.00substantive testing of CBL. Hays, Aaron Document internal controls over $175.00 1.2 $210.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /27/2021 Korczyk, Stefanie Review cash flow workbook. $175.00 2.3 $402.50 Korczyk, Stefanie Address notes and add final disclosure $175.00 0.3 $52.50language to assessment of going concern consultation memo for the year ended December 31, 2020. Korczyk, Stefanie Call with A. Cobb (CBL), M. Cummings $175.00 0.5 $87.50(Deloitte) to discuss accounting treatment of debt issuance costs and 2020 Form 10-K reporting timeline. Korczyk, Stefanie Document the results of the fraud risk $175.00 0.5 $87.50survey questionnaire. Korczyk, Stefanie Prepare audit summary memo $175.00 2.4 $420.00documenting results of audits in accordance with the standards of the public company accounting oversight board. Korczyk, Stefanie Clear notes on guided risk assessment $175.00 0.2 $35.00and substantive testing related to the Company's investments in unconsolidated affiliates. Staat, Jeff Review opinions and clear notes. $175.00 1.1 $192.50/28/2021 Cummings, Molly Review related party matrix, related $175.00 0.2 $35.00party memo and associated CBL policy. Hays, Aaron Document internal controls relating to $175.00 0.6 $105.00need for the Company to disclose additional investments. Hays, Aaron Document internal controls over $175.00 1.4 $245.00segment information disclosures. Hays, Aaron Document internal controls over the $175.00 2.5 $437.50review of the financial statements and related disclosures. Korczyk, Stefanie Prepare evaluation of misstatements $175.00 1.0 $175.00and deficiencies in internal controls. Korczyk, Stefanie Call with A. Cobb (CBL) to discuss $175.00 0.5 $87.50timing of 2020 Form 10-K filing and topics of discussion for upcoming audit committee meeting.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /28/2021 Korczyk, Stefanie Call with D. Keddie (Deloitte) to update $175.00 1.1 $192.50and discuss listing of outstanding audit requests to be shared with CBL and status of remaining workpapers. /29/2021 Cummings, Molly Review replies received from $175.00 0.3 $52.50individuals working on CBL to confirm independence. Cummings, Molly Review segment disclosure results by $175.00 0.3 $52.50geography and tiers for Form 10-K 2020. Cummings, Molly Review testing of encumbered assets $175.00 0.2 $35.00figure within the debt footnote of the CBL Form 10-K 2020. Cummings, Molly Review the schedule of uncorrected $175.00 0.4 $70.00misstatements of CBL for 2020. Cummings, Molly Review related party matrix, policy $175.00 0.4 $70.00memo. Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.5 $87.50Meriwether, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Cummings, Molly Review US generally accepted $175.00 0.8 $140.00accounting principles (GAAP), Securities and Exchange Commission (SEC) checklist to identify missing disclosures in the CBL 2020 Form 10- K. Cummings, Molly Clear notes related to the fair value of $175.00 0.1 $17.50debt testing. Cummings, Molly Meeting with S. Korczyk, J. Staat $175.00 0.4 $70.00(Deloitte) to discuss questions that arose during engagement quality control reviewer, J. Staat (EQCR) review.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /29/2021 Cummings, Molly Meeting with S. Korczyk, M. Scalese $175.00 1.9 $332.50(Deloitte), S. Lebovitz, F. Khaleel, K. Reinsmidt, J. Curry (CBL) to discuss Company's FY2020 results and FY2020 annual audits. Cummings, Molly Review internal legal letter for CBL in $175.00 0.1 $17.50connection with 2020 audit. Cummings, Molly Review mutuality of interest testing. $175.00 0.1 $17.50 Hays, Aaron Continue to document internal controls $175.00 1.1 $192.50over the review of the financial statements and related disclosures. Hays, Aaron Continue to document internal controls $175.00 2.6 $455.00over the review of the financial statements and related disclosures. Hays, Aaron Update segments analysis workpaper $175.00 0.8 $140.00to reflect post-impairment entry. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Hays, Aaron Perform 2020 10-K tie-out procedures. $175.00 3.1 $542.50 Hays, Aaron Update litigation for FY 2020 litigation $175.00 2.8 $490.00activity. Hays, Aaron Clear notes relating to need for the $175.00 0.9 $157.50Company to disclose additional investments. Keddie, Danny Document appraisal testing for Park $175.00 2.5 $437.50Plaza Mall. Keddie, Danny Document GAAP checklist. $175.00 0.9 $157.50 Keddie, Danny Document SEC Checklist. $175.00 0.9 $157.50 Keddie, Danny Call with S. Korczyk, M. Cummings, A. $175.00 0.5 $87.50Meriwether, A. Hays, F. Saucedo (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 February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /29/2021 Keddie, Danny Call with S. Korczyk (Deloitte) to $175.00 1.1 $192.50update and discuss listing of outstanding audit requests to be shared with CBL and status of remaining workpapers. Korczyk, Stefanie Address notes on assessment of $175.00 0.2 $35.00misstatements and fraud risk survey questionnaire results. Korczyk, Stefanie Review segment reporting geography $175.00 0.3 $52.50and tiers analysis. Korczyk, Stefanie Review tie out and test schedule III to $175.00 0.5 $87.50be included in the Company's Form 10- K. Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.5 $87.50Meriwether, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Korczyk, Stefanie Continue to address notes related to $175.00 0.6 $105.00draft critical audit matters to be included in the annual independent auditor reports. Korczyk, Stefanie Continue to prepare evaluation of $175.00 0.5 $87.50misstatements and deficiencies in internal controls. Korczyk, Stefanie Call with A. Meriwether (Deloitte) to $175.00 0.3 $52.50discuss outstanding accounts receivable items. Korczyk, Stefanie Call with A. Meriwether (Deloitte), T. $175.00 0.5 $87.50Overly, R. Carlton (CBL) to discuss outstanding accounts receivables items. Korczyk, Stefanie Prepare memo documenting summary $175.00 0.4 $70.00of audit procedures related to income taxes and real estate investment trust compliance. Korczyk, Stefanie Prepare notes for presentation to the $175.00 0.4 $70.00audit committee regarding results of the FY2020 audits.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /29/2021 Korczyk, Stefanie Review test accounts receivable and $175.00 0.5 $87.50corresponding reserve. Korczyk, Stefanie Review legal inquiry response provided $175.00 0.2 $35.00to Deloitte by the Company's internal counsel J. Curry (CBL). Korczyk, Stefanie Meeting with M. Cummings, J. Staat $175.00 0.4 $70.00(Deloitte) to discuss questions that arose during engagement quality control reviewer, J. Staat (EQCR) review. Korczyk, Stefanie Meeting with M. Cummings, M. $175.00 1.9 $332.50Scalese (Deloitte), S. Lebovitz, F. Khaleel, K. Reinsmidt, J. Curry (CBL) to discuss Company's FY2020 results and FY2020 annual audits. Korczyk, Stefanie Prepare documentation for tax $175.00 0.2 $35.00specialist approval of audit summary memo. Meriwether, Anna Close cash flow notes. $175.00 4.0 $700.00 Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Hays, F. Saucedo (Deloitte) to discuss audit status, outstanding items and team goals for the week. Meriwether, Anna Call with S. Korczyk (Deloitte) to $175.00 0.3 $52.50discuss outstanding accounts receivables items. Meriwether, Anna Call with S. Korczyk (Deloitte), T. $175.00 0.5 $87.50Overly, R. Carlton (CBL) to discuss outstanding accounts receivables items. Meriwether, Anna Close accounts receivables $175.00 4.0 $700.00substantive notes. Sanghvi, Jiten Review findings exhibit and $175.00 2.5 $437.50research/analysis pertaining to valuation of The Outlet Shoppes at Laredo for Impairment as part of entity's financial statement audit.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /29/2021 Saucedo, Felix Continue to create and edit the 2020 $175.00 1.0 $175.00CBL permanent file (workpaper understand the entity’s significant contracts). Saucedo, Felix Transfer $175.00 1.0 $175.00 agreements/amendments/memos in the permanent file 2020 to D. Keddie (Deloitte). Saucedo, Felix Call with M. Cummings, S. Korczyk, D. $175.00 0.5 $87.50Keddie, A. Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the week. Staat, Jeff Meeting with M. Cummings, S. Korczyk $175.00 0.4 $70.00(Deloitte) to discuss questions that arose during engagement quality control reviewer, J. Staat (EQCR) review. /30/2021 Cummings, Molly Review internal control design and $175.00 0.4 $70.00implementation testing on segment footnote disclosure. Cummings, Molly Review testing of Schedule III to 2020 $175.00 0.4 $70.00Form 10-K. Cummings, Molly Address notes on declaration $175.00 0.8 $140.00consultation memo. Cummings, Molly Call with A. Cobb (CBL), D. Keddie, S. $175.00 0.3 $52.50Korczyk (Deloitte) to discuss assessment of guarantees and status of audit findings. Cummings, Molly Call with A. Cobb (CBL), D. Keddie, S. $175.00 0.5 $87.50Korczyk (Deloitte) to discuss assessment of guarantees under guidance for current expected credit losses. Cummings, Molly Call with S. Korczyk (Deloitte) to $175.00 0.4 $70.00discuss draft critical audit matters. Cummings, Molly Review closed notes on accounts $175.00 0.3 $52.50receivable. Cummings, Molly Review impairment summary memo. $175.00 0.7 $122.50

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /30/2021 Hays, Aaron Clear notes relating to schedule III $175.00 2.1 $367.50footnote tie out testing procedures. Hays, Aaron Clear notes relating to testing over $175.00 1.7 $297.50default loans relating to unconsolidated affiliates. Hays, Aaron Update equity and noncontrolling $175.00 2.1 $367.50interest rollforward testing workpapers. Hays, Aaron Update mall trend analysis workpaper. $175.00 0.8 $140.00 Hays, Aaron Clear notes relating to internal controls $175.00 0.6 $105.00over segments analysis review. Hays, Aaron Update testing workpapers and $175.00 2.8 $490.00rollforward workpapers based on updated leadsheets and general ledger numbers. Keddie, Danny Call with A. Cobb (CBL), M. $175.00 0.3 $52.50Cummings, S. Korczyk (Deloitte) to discuss assessment of guarantees and status of audit findings. Keddie, Danny Call with A. Cobb (CBL), M. $175.00 0.5 $87.50Cummings, S. Korczyk (Deloitte) to discuss assessment of guarantees under guidance for current expected credit losses. Keddie, Danny Document appraisal testing for $175.00 2.5 $437.50Eastgate Mall. Keddie, Danny Document mutuality of interest for $175.00 1.6 $280.00uncertain tax positions. Keddie, Danny Email M. Cummings, S. Korczyk $175.00 0.4 $70.00(Deloitte) to discuss draft critical audit matters. Keddie, Danny Document budget operating $175.00 3.0 $525.00effectiveness testing. Korczyk, Stefanie Clear notes on evaluation of $175.00 0.3 $52.50misstatements and audit summary memo. Korczyk, Stefanie Review annual controls over segments $175.00 0.9 $157.50reporting. Korczyk, Stefanie Address notes related to draft critical $175.00 3.2 $560.00audit matters.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /30/2021 Korczyk, Stefanie Call with A. Cobb (CBL), M. $175.00 0.3 $52.50Cummings, D. Keddie (Deloitte) to discuss assessment of guarantees and status of audit findings. Korczyk, Stefanie Call with A. Cobb (CBL), M. $175.00 0.5 $87.50Cummings, D. Keddie (Deloitte) to discuss assessment of guarantees under guidance for current expected credit losses. Korczyk, Stefanie Call with M. Cummings (Deloitte) to $175.00 0.4 $70.00discuss draft critical audit matters. Korczyk, Stefanie Review tie out and test schedule III to $175.00 0.3 $52.50be included in the Company's 2020 Form 10-K. Meriwether, Anna Test accounts receivables error notes $175.00 4.0 $700.00and follow-ups with T. Overly (CBL). Meriwether, Anna Update cash flow and property $175.00 4.0 $700.00rollforward for updated entries. Sanghvi, Jiten Review findings memo and scoping $175.00 2.5 $437.50memo pertaining to valuation of The Outlet Shoppes at Laredo for impairment as part of entity's financial statement audit. /31/2021 Cummings, Molly Review closed notes on impairment $175.00 2.0 $350.00workpapers covering Laredo, Park Plaza, Greenbrier, Eastgate. Cummings, Molly Review testing of unconsolidated $175.00 1.0 $175.00affiliate default interest testing. Cummings, Molly Call with D. Keddie (Deloitte) to $175.00 0.5 $87.50discuss Form 10-K 2020 open items. Cummings, Molly Call with D. Keddie, W. Smith (Deloitte) $175.00 0.4 $70.00to discuss impairment approach for unconsolidated affiliates. Cummings, Molly Call with S. Korczyk, D. Keddie, A. $175.00 0.4 $70.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /31/2021 Cummings, Molly Draft critical audit matters for 2020 $175.00 1.5 $262.50Form 10-K auditor opinions. Hays, Aaron Update depreciation expense testing $175.00 0.4 $70.00workpaper. Hays, Aaron Update earnings per share testing $175.00 0.4 $70.00workpaper. Hays, Aaron Continue to update equity and $175.00 1.7 $297.50noncontrolling interest rollforward testing workpapers. Hays, Aaron Update internal controls over segments $175.00 0.3 $52.50analysis controls workpaper. Hays, Aaron Update property rollforward testing $175.00 0.8 $140.00workpaper. Hays, Aaron Update schedule 3 footnote tie out $175.00 0.6 $105.00testing workpaper. Hays, Aaron Update the fair value of debt footnote $175.00 0.6 $105.00tie out testing workpaper. Hays, Aaron Call with D. Keddie, A. Meriwether $175.00 0.5 $87.50(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Hays, Aaron Call with M. Cummings, S. Korczyk, D. $175.00 0.4 $70.00Keddie, A. Meriwether (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Hays, Aaron Clear notes relating to legal $175.00 3.1 $542.50assessment memo. Hays, Aaron Update workpaper relating to testing $175.00 0.6 $105.00for Company to disclose additional investments. Keddie, Danny Call with S. Korczyk, M. Cummings, A. $175.00 0.4 $70.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /31/2021 Keddie, Danny Call with A. Hays, A. Meriwether $175.00 0.5 $87.50(Deloitte), A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Keddie, Danny Call with M. Cummings (Deloitte) to $175.00 0.5 $87.50discuss Form 10-K 2020 open items. Keddie, Danny Call with M. Cummings, W. Smith $175.00 0.4 $70.00(Deloitte) to discuss impairment approach for unconsolidated affiliates. Keddie, Danny Document appraisal testing for $175.00 3.0 $525.00Greenbrier Mall. Keddie, Danny Review tie out of 2020 Form 10-K. $175.00 2.0 $350.00 Keddie, Danny Review updated form 10-K 2020. $175.00 2.4 $420.00 Korczyk, Stefanie Call with M. Cummings, D. Keddie, A. $175.00 0.4 $70.00Meriwether, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week. Korczyk, Stefanie Prepare documentation of focused $175.00 0.2 $35.00support program concluding call held on March 23, 2021. Korczyk, Stefanie Review documentation of internal and $175.00 0.5 $87.50external legal responses and litigation matters identified and outstanding. Korczyk, Stefanie Review test the Company's evaluation $175.00 0.7 $122.50of accounts receivable misstatement. Korczyk, Stefanie Review updates to cash flow workbook $175.00 1.5 $262.50and clear existing review comments. Meriwether, Anna Call with D. Keddie, A. Hays (Deloitte), $175.00 0.5 $87.50A. Cobb, T. Overly, T. Wingo, R. Carlton, A. Houghton, C. Alcones (CBL) to discuss audit status and outstanding items. Meriwether, Anna Call with M. Cummings, S. Korczyk, D. $175.00 0.4 $70.00Keddie, A. Hays (Deloitte) to discuss audit status, outstanding items and team goals for the rest of the week.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees t of Scope Audit Services /31/2021 Meriwether, Anna Continue to close cash flow notes. $175.00 4.0 $700.00 Meriwether, Anna Close cash flow notes and tie outs. $175.00 4.0 $700.00 Smith, Wyn Call with M. Cummings, D. Keddie $175.00 0.4 $70.00(Deloitte) to discuss impairment approach for unconsolidated affiliates. Subtotal for Out of Scope Audit Services: 727.1 $127,242.50 eparation of Fee Applications /08/2021 Gutierrez, Dalia Pull February 2021 data in preparation $175.00 1.0 $175.00for the monthly fee application. /11/2021 Valsangkar, Aniket Continue to review November, 2020 to $175.00 3.9 $682.50February, 2021 fee for fee application. Valsangkar, Aniket Review November, 2020 to February, $175.00 4.1 $717.502021 fee for fee application. /12/2021 Valsangkar, Aniket Review November, 2020 to February, $175.00 4.0 $700.002021 fee for fee application. Valsangkar, Aniket Perform review of November, 2020 to $175.00 4.0 $700.00February, 2021 fee for fee application. Valsangkar, Aniket Perform review of November, 2020 to $175.00 2.0 $350.00February, 2021 fee for fee application. /15/2021 Valsangkar, Aniket Perform review of November, 2020 to $175.00 4.0 $700.00February, 2021 fee for fee application. /16/2021 Valsangkar, Aniket Continue to perform review of February $175.00 4.3 $752.502021 fee for fee application. Valsangkar, Aniket Continue to perform review of February $175.00 3.2 $560.002021 fee for fee application. Valsangkar, Aniket Continue to perform review of February $175.00 1.5 $262.502021 fee for fee application.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees eparation of Fee Applications /17/2021 Trivedi, Sanyam Review fees for November, 2020 to $175.00 4.0 $700.00February, 2021 for fee application preparation. Trivedi, Sanyam Continue to review fees for November, $175.00 3.2 $560.002020 to February, 2021 for fee application preparation. Trivedi, Sanyam Continue to review fees for November, $175.00 2.8 $490.002020 to February, 2021 for fee application preparation. /18/2021 Trivedi, Sanyam Continue to review fees for November, $175.00 3.5 $612.502020 to February, 2021 for fee application preparation. /22/2021 Veerabomma, Chandra Review November, 2020 to February, $175.00 4.2 $735.002021 time entries for fee application. /23/2021 Veerabomma, Chandra Review November, 2020 to February, $175.00 3.8 $665.002021 time entries for fee application. /01/2021 Tomar, Arzoo Continue to finalize fees for Nov’20 $175.00 2.9 $507.50-Feb 2021 for fee application including meeting matching. Tomar, Arzoo Finalize fees for Nov’20-Feb 2021 for $175.00 3.6 $630.00fee application including meeting matching. /05/2021 Tomar, Arzoo Finalize fees for Nov’20-Feb 2021 for $175.00 1.3 $227.50fee application. Tomar, Arzoo Continue to finalize fees for Nov’20 $175.00 1.2 $210.00-Feb 2021 for fee application. /07/2021 Gutierrez, Dalia Pull March 2021 data in preparation for $175.00 0.5 $87.50the monthly fee application. /08/2021 Trivedi, Sanyam Continue to review fees for March , $175.00 1.7 $297.50

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees eparation of Fee Applications /08/2021 Trivedi, Sanyam Continue to review fees for March, $175.00 1.1 $192.502021 for fee application preparation. Trivedi, Sanyam Review fees for March, 2021 for fee $175.00 2.9 $507.50application preparation. Trivedi, Sanyam Continue to review fees for March, $175.00 2.8 $490.002021 for fee application preparation. /14/2021 Tomar, Arzoo Continue to review fees for March $175.00 1.8 $315.002021 for fee application preparation. Tomar, Arzoo Review fees for March 2021 for fee $175.00 2.2 $385.00application preparation. Veerabomma, Chandra Finalize February 2021 for fee $175.00 2.4 $420.00application. Veerabomma, Chandra Continue to finalize February 2021 for $175.00 2.3 $402.50fee application. /15/2021 Veerabomma, Chandra Continue to finalize February 2021 for $175.00 2.9 $507.50fee application, including sending follow-up emails to the engagement on outstanding responses. Veerabomma, Chandra Continue to finalize February 2021 for $175.00 2.4 $420.00fee application. /20/2021 Veerabomma, Chandra Continue to review March 2021 fee $175.00 1.4 $245.00detail for fee application. Veerabomma, Chandra Review March 2021 fee detail for fee $175.00 2.6 $455.00application. /22/2021 Veerabomma, Chandra Finalize February 2021 for fee $175.00 3.3 $577.50application. Veerabomma, Chandra Continue to finalize February 2021 for $175.00 2.7 $472.50fee application. /23/2021 Veerabomma, Chandra Continue to finalize fee for November $175.00 2.3 $402.501, 2020 through February 28, , 21 fee application, including meeting matchings.

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees eparation of Fee Applications /23/2021 Veerabomma, Chandra Continue to finalize fee for November $175.00 2.6 $455.001, 2020 through February 28, , 21 fee application, including meeting matchings. Veerabomma, Chandra Finalize February 2021 for fee $175.00 3.6 $630.00application. /27/2021 Tomar, Arzoo Continue to finalize fees for March $175.00 1.8 $315.002021 for fee application including meeting matchings. Tomar, Arzoo Finalize fees for March 2021 for fee $175.00 2.2 $385.00application including meeting matchings. /28/2021 Tomar, Arzoo Finalize fees for March 2021 for fee $175.00 2.3 $402.50application. Tomar, Arzoo Continue to finalize fees for March $175.00 1.7 $297.502021 for fee application. Subtotal for Preparation of Fee Applications: 112.0 $19,600.00tal 2,559.9 $173,307.50 Recapitulation Name Rate Hours Fees Cummings, Molly $600.00 9.4 $5,640.00 Kelley, James $600.00 1.8 $1,080.00 Mano, Patrice $600.00 3.4 $2,040.00 Sasso, Tony $600.00 0.4 $240.00 Scalese, Mark $600.00 4.2 $2,520.00 Snodgrass, Lori $600.00 1.8 $1,080.00 Sullivan, Mike $600.00 6.3 $3,780.00 Auyeung, Tungjun $500.00 3.1 $1,550.00

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Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 Recapitulation Name Rate Hours Fees Johnson, Pat $500.00 6.0 $3,000.00 Korczyk, Stefanie $500.00 3.6 $1,800.00 Keddie, Danny $450.00 8.3 $3,735.00 Connelly, Christopher $175.00 17.9 $3,132.50 Cummings, Molly $175.00 55.5 $9,712.50 Edwards, Amy A $175.00 2.0 $350.00 Grundberg, Ryan $175.00 3.2 $560.00 Gutierrez, Dalia $175.00 1.5 $262.50 Hays, Aaron $175.00 180.1 $31,517.50 Keddie, Danny $175.00 122.0 $21,350.00 Korczyk, Stefanie $175.00 82.4 $14,420.00 Mano, Patrice $175.00 1.0 $175.00 Meriwether, Anna $175.00 160.0 $28,000.00 Roth, Brian $175.00 0.6 $105.00 Sanghvi, Jiten $175.00 5.7 $997.50 Saucedo, Felix $175.00 76.9 $13,457.50 Smith, Wyn $175.00 2.7 $472.50 Snodgrass, Lori $175.00 1.7 $297.50 Staat, Jeff $175.00 14.0 $2,450.00 Tomar, Arzoo $175.00 21.0 $3,675.00 Trivedi, Sanyam $175.00 22.0 $3,850.00 Valsangkar, Aniket $175.00 31.0 $5,425.00 Veerabomma, Chandra $175.00 36.5 $6,387.50 Vijayapurkar, Vallabh Chandramouli $175.00 1.4 $245.00 Bell, Caleb $0.00 22.8 $0.00 Cummings, Molly $0.00 67.8 $0.00 Grundberg, Ryan $0.00 257.0 $0.00 Gu, Meg $0.00 0.1 $0.00 Gupta, Neha $0.00 15.0 $0.00

179

Deloitte & Touche LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 Recapitulation Name Rate Hours Fees Hays, Aaron $0.00 302.5 $0.00 James, Kuruvilla $0.00 3.0 $0.00 Johnson, Pat $0.00 0.8 $0.00 Keddie, Danny $0.00 176.0 $0.00 Korczyk, Stefanie $0.00 107.2 $0.00 Kumar Venkatesh, Kumar Venkatesh $0.00 180.1 $0.00 Lee, Daniel $0.00 24.6 $0.00 Mangal, Aastha $0.00 39.0 $0.00 Meriwether, Anna $0.00 270.5 $0.00 Nicholson, Sean $0.00 90.9 $0.00 Perez Zaldivar, Ignacio $0.00 0.9 $0.00 Sanghvi, Jiten $0.00 0.5 $0.00 Sanwaria, Shekhar $0.00 0.6 $0.00 Scheibel, Patrick $0.00 0.4 $0.00 Sikand, Prerna $0.00 4.3 $0.00 Solomon, John $0.00 3.0 $0.00 Staat, Jeff $0.00 5.4 $0.00 Vijayapurkar, Vallabh Chandramouli $0.00 58.3 $0.00 Vuthem, bhavana $0.00 8.0 $0.00 Williams, Bryan $0.00 1.0 $0.00 Wilmer, William $0.00 13.1 $0.00 Wright, Austin $0.00 12.0 $0.00 Zotti, Bill $0.00 7.7 $0.00

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