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Full title: Application / Second Interim Fee Application of Deloitte Tax LLP as Tax Services Provider 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) Proposed Order) (Perez, Alfredo)

Document posted on Nov 9, 2021 in the bankruptcy, 115 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Marcellino, Matthew Call with A. Mathews (Deloitte) to $350.00 0.8 $280.00discuss calculation of debt issuance associated with emergence projections for inclusion into bankruptcy model. Mathews, Ariel Call with M. Marcellino (Deloitte) to $450.00 0.8 $360.00discuss calculation of debt issuance associated with emergence projections for inclusion into bankruptcy model. Dudek, John Call with A. Serrano, A. Mathews, D. $795.00 1.0 $795.00Sanders, M. Marcellino (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet. Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 1.0 $350.00Mathews, J. Dudek (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet. Harrison, Steve Review proposed debt restructuring $850.00 2.0 $1,700.00alternatives for potential impacts on cancellation of debt income and the overall emergence transaction.

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Deloitte Tax LLP 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.220.1605 Facsimile: 404.631.9201 Stephen Harrison Tax Services Provider 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 TAX LLP AS TAX SERVICES PROVIDER FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM FEBURARY 1, 2021 THROUGH APRIL 30, 2021 Name of Applicant: Deloitte Tax LLP Tax Services Provider for the Applicant's Role in Case: Debtors Docket No. of Employment Order(s) Docket No. 937 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 2/1/2021 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: $546,623.00 Total professional hours covered by this Application: 1,100.1 Average hourly rate for professionals: $496.88 Total paraprofessional fees requested in this Application: N/A Total paraprofessional hours covered by this Application: N/A Average hourly rate for paraprofessionals: N/A Total fees requested in this Application: $546,623.00 Total expense reimbursements requested in this Application: $0.00 Total fees and expenses requested in this Application: $546,623.00 Total fees and expenses awarded in all prior Applications: $0.00 Plan status: Effective Date November 1, 2021 [Docket No. 1545]

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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 TAX LLP AS TAX SERVICES PROVIDER 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 Tax LLP Authorized to Provide Professional Services as: Tax Services ProviderDate of Retention: Effective Date as of November 1, 2020 Period for which Compensation and Reimbursement is Sought: February 1, 2021 through April 30, 2021Amount of Compensation Sought as Actual, Reasonable, and Necessary: $ 546,623.00 Amount of Expense Reimbursement Sought $ - Total Amount of Fees and Expense: $ 546,623.00 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
Service Date Period
Covered
Requested
Fees
Requested
Expenses
Approved
Fees
None
06/29/21 11/01/2020 - 11/30/2020 None $ - None $ -
06/29/21 12/01/2020 - 12/31/2020 None $ - None $ -
06/29/21 01/01/2021 - 01/31/2021 None $ - None $ -
07/27/21 02/01/2021 - 02/28/2021 None $ - None $ -
10/04/21 03/01/2021 - 03/31/2021 None $ - None $ -
10/20/21 04/01/2021 - 04/30/2021 None $ - None $ -
PRIOR FEE APPLICATIONS SERVICED TOTAL $ 787,228.50 $ - $ 629,782.80 $ - 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
11/01/21
Dkt. 1548
11/11/2020 - 01/31/2021 $ 240,605.50 $ - $ -
CUMULATIVE TIME SUMMARY BY PROFESSIONAL For the Period of February 1, 2021 through April 30, 2021 Professional Level Rate Hours Fees Preparation of Fee Applications Dudek, John Senior Manager $795.00 2.5 $1,987.50 Gutierrez, Dalia Project Controller $250.00 1.5 $375.00 Tomar, Arzoo Project Controller $225.00 22.5 $5,062.50 Trivedi, Sanyam Project Controller $225.00 7.0 $1,575.00 Veerabomma, Chandra Project Controller $225.00 8.4 $1,890.00Professional Subtotal: 41.9 $10,890.00 Professional Level Rate Hours Fees Tax Advisory Bozeman, Eddie Partner/Principal $525.00 6.9 $3,622.50 Ray, Jen Partner/Principal $525.00 0.2 $105.00 Wilmer, William Senior Manager $425.00 20.7 $8,797.50 Osborne, Shelley Senior Consultant $300.00 15.5 $4,650.00 Lee, Cathy Consultant $225.00 0.3 $67.50 Martens, Victor Consultant $225.00 1.0 $225.00 Professional Subtotal: 44.6 $17,467.50

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Professional Level Rate Hours Fees Tax Compliance Services - Fixed Fee Wilmer, William Senior Manager $0.00 5.8 $0.00 Osborne, Shelley Senior Consultant $0.00 2.3 $0.00 Wittwer, Brian Consultant $0.00 1.2 $0.00 Professional Subtotal: 9.3 $0.00 Professional Level Rate Hours Fees Tax Restructuring Services Blinder, Michael Managing Director $850.00 5.1 $4,335.00 Boyle, Matthew Partner/Principal $850.00 0.5 $425.00 Forrest, Jonathan Partner/Principal $850.00 3.8 $3,230.00 Gibian, Craig Partner/Principal $850.00 4.4 $3,740.00 Hahn, Erich Partner/Principal $850.00 4.8 $4,080.00 Harrison, Steve Partner/Principal $850.00 28.3 $24,055.00 Sullivan, Brian Managing Director $850.00 10.0 $8,500.00 Vollbracht, Jason Managing Director $850.00 3.5 $2,975.00 Yanchisin, Helen Managing Director $850.00 2.4 $2,040.00 Yanchisin, White Managing Director $850.00 0.4 $340.00 Adler, David Managing Director $525.00 0.4 $210.00 Bozeman, Eddie Partner/Principal $525.00 85.0 $44,625.00 Clark, Courtney Partner/Principal $525.00 1.2 $630.00 Gurney, Joseph Managing Director $525.00 1.0 $525.00 Morrison-Howe, Alexis Partner/Principal $525.00 0.5 $262.50 Temkin, Charlie Managing Director $525.00 0.5 $262.50 Dudek, John Senior Manager $795.00 126.3 $100,408.50 Harper, Meredith Senior Manager $795.00 16.0 $12,720.00 Peppelman, Dave Senior Manager $795.00 2.6 $2,067.00 Peppelman, David Senior Manager $795.00 4.4 $3,498.00 Rutherford, Amber Senior Manager $795.00 0.7 $556.50 Broomhead, Nick Senior Manager $425.00 0.9 $382.50 Wilmer, William Senior Manager $425.00 77.2 $32,810.00 Serrano, Alfredo Manager $670.00 124.9 $83,683.00 Mathews, Ariel Senior Consultant $450.00 94.4 $42,480.00 Osborne, Shelley Senior Consultant $300.00 47.2 $14,160.00 Baum, Cody Senior Consultant $350.00 3.8 $1,330.00 Bell, Kiera Senior Consultant $350.00 6.1 $2,135.00 Marcellino, Matthew Consultant $350.00 133.8 $46,830.00 Sanders, Dugan Consultant $350.00 214.2 $74,970.00 Professional Subtotal: 1,004.3 $518,265.50 Total Blended Rate: $496.88 1,100.1 $546,623.00

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CUMULATIVE FEES BY CATEGORY SUMMARY For the Period of February 1, 2021 through April 30, 2021 Categories Hours Fees Preparation of Fee Applications 41.9 $10,890.00 Tax Advisory Services 44.6 $17,467.50 Tax Compliance Services - Fixed Fee 9.3 $0.00 Tax Restructuring Services 1,004.3 $518,265.50 Fees Category Subtotal : 1,100.1 $546,623.00

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Deloitte Tax LLP 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.220.1605 Facsimile: 404.631.9201 Stephen Harrison Tax Services Provider 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 TAX LLP AS TAX SERVICES PROVIDER FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM FEBRUARY 1, 2021 THROUGH APRIL 30, 2021 Deloitte Tax LLP (“Deloitte Tax” or the “Applicant”), tax services provider 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 Tax 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 TAX 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 Tax LLP as Tax Services Provider Effective as of the Petition Date and (II) Granting Related Relief [Docket No. 888] (the “Retention Application”). 7. On March 8, 2021, the Court entered an order approving the Retention Application [Docket No. 937] (the “Retention Order”).

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RELIEF REQUESTED 8. By this Fee Application, Deloitte Tax respectfully requests allowance and payment of 100% of its fees in the amount of $546,623.00. Deloitte Tax did not incur expenses during the Application Period for which it seeks reimbursement. Deloitte Tax submits this Fee Application in accordance with the Compensation Order and the Retention Order. All services for which Deloitte Tax 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 Tax in these cases. In connection with the professional services rendered, by this Fee Application, Deloitte Tax seeks compensation in the amount of $546,623.00. 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 Tax’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 Tax 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 Tax provides below an overview of the services it rendered as tax services provider 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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Preparation of Fee Applications: Hours 41.9, Amount $10,890.00 • Staff for Deloitte Tax reviewed data for its fourth, fifth and sixth monthly fee applications in accordance with the Compensation Order. Tax Advisory Services: Hours 44.6, Amount $17,467.50 • Deloitte Tax advised the Debtors in their calculation of the tax basis the REIT has in the operating partnership. • Deloitte Tas advised the Debtors on the lease negotiations and the deductibility of accounts receivables reserves. • Deloitte Tax advised the Debtors on the taxable income projection prepared by the Debtors for the Board of Directors book. Tax Compliance Services – Fixed Fee: Hours 9.3, Amount $0.00 • Deloitte Tax advised the Debtors on the calculation of the updated Internal Revenue Code (“IRC”) Section 743(b) basis step-up adjustments associated with the conversion of operating partnership units into common stock of the REIT. Tax Restructuring Services: Hours 1,004.3, Amount $518,265.50 • Deloitte Tax advised the Debtors and provided comments with respect to various iterations of the draft disclosure statements and chapter 11 plan of reorganization. • Deloitte Tax advised the Debtors on the calculation of cancellation of debt income to be recognized as part of the emergence transaction under numerous restructuring alternatives as provided. • Deloitte Tax advised the Debtors on the potential attribute reduction under IRC sections 108 and 1017 with respect to the above noted cancellation of debt income alternatives. • Deloitte Tax advised the Debtors related to historic IRC section 382 ownership analysis

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throughout the pendency of these chapter 11 cases for various equity shifts, including operating partnership to REIT conversions. • Deloitte Tax advised the Debtors on the applicability of IRC sections 382(l)(5), 382(l)(6), and 108(b)(5) to the Debtors as part of the emergence transaction. • Deloitte Tax prepared models for the Debtors to illustrate the income tax results of varying emergence transaction structures and related assumptions. • Deloitte Tax advised the Debtors on evaluating and modeling of the tax effects of the restructuring, including the effects on federal and state tax attributes and basis in assets. • Deloitte Tax researched and evaluated state implications related to recognition of cancellation of debt income inside a partnership versus a corporation. • Deloitte Tax assisted the Debtors in their evaluation of the proposed exit capital structure, including advising on the application of the significant modification rules under Treas. Reg. Sec. 1.1001-3 and the potential application of the high-yield debt obligation (“AHYDO”) rules to the proposed transaction. • Deloitte Tax researched the application of the “cash-offset” to purchase additional convertible notes and whether this would be recast as a debt-for-debt exchange under Treas. Reg. Sec. 1.1001-3. • Deloitte Tax researched the application of the contingent payment debt instrument tax rules with respect to the new bank debt and the required cash sweeps to be issued at emergence. • Deloitte Tax modeled hypothetical recognized built-in loss calculations under IRC section 382 and the applicable rules under Treas. Reg. Sec. 1.1374-4. 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 Tax requests that it be allowed, on an interim basis, compensation for the professional services rendered during the Application Period in the sum of $546,623.00.

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13. During the Application Period, allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately $496.88. 14. Deloitte Tax respectfully submits that the professional services rendered by Deloitte Tax on behalf of the Debtors during the Application Period were reasonable, necessary, and appropriate to the administration of these chapter 11 cases and related matters. DELOITTE TAX’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 Tax 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 Tax 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

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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. CERTIFICATE OF COMPLIANCE AND WAIVER 17 The undersigned representative of Deloitte Tax certifies that Deloitte Tax 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 Tax believes that such deviations are not material and respectfully requests that any such requirement be waived. WHEREFORE, Deloitte Tax respectfully requests that the Court enter an order: (i) granting the allowance of compensation for professional services rendered to the Debtors by Deloitte Tax during the Application Period in the amount of $546,623.00, for compensation for professional services rendered during the Application Period; (ii) authorizing and directing the Debtors to pay all such amounts to Deloitte Tax; and (iii) granting such other and relief as may be just and proper. Dated: November 10, 2021 Atlanta, Georgia Respectfully submitted, DELOITTE TAX LLP /s/ Stephen Harrison Stephen Harrison Partner 191 Peachtree St, Suite 2000 Atlanta, GA 30303-1749 Telephone: 404.220.1605 Facsimile: 404.631.9201

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EXHIBIT A Professional Fees for the Fee Period February 1, 2021 through April 30, 2021

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Deloitte Tax 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 Gutierrez, Dalia Pull February 2021 data in preparation $250.00 0.5 $125.00for the monthly fee application. Gutierrez, Dalia Download dockets pertaining to fee $250.00 0.5 $125.00application and retention order. /10/2021 Tomar, Arzoo Continue to review fees for (November $225.00 3.0 $675.002020-February 2021) for fee application preparation. Tomar, Arzoo Review fees for (November 2020- $225.00 4.0 $900.00February 2021) for fee application preparation. /17/2021 Veerabomma, Chandra Review February 2021 fees. $225.00 4.0 $900.00/25/2021 Tomar, Arzoo Finalize fees for (November 2020- $225.00 4.0 $900.00February 2021) for fee application including meeting matching. Tomar, Arzoo Finalize fees for (November 2020- $225.00 4.0 $900.00February 2021) for fee application including meeting matching. /26/2021 Tomar, Arzoo Finalize fees for (November 2020- $225.00 3.0 $675.00February 2021) for fee application including meeting matching. Trivedi, Sanyam Review fees for November, 2020 to $225.00 1.0 $225.00February, 2021 for fee application preparation. /01/2021 Trivedi, Sanyam Review fees for November, 2020 to $225.00 1.0 $225.00February, 2021 for fee application preparation. /07/2021 Gutierrez, Dalia Pull March 2021 data in preparation for $250.00 0.5 $125.00the monthly fee application. Tomar, Arzoo Review fees for November 2020 $225.00 2.2 $495.00through February 2021 for fee application.

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Deloitte Tax 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 Tomar, Arzoo Review fees for November 2020 $225.00 2.3 $517.50through February 2021 for fee application. /14/2021 Trivedi, Sanyam Review fees for March 2021 for fee $225.00 2.0 $450.00application preparation. /19/2021 Veerabomma, Chandra Review March 2021 for fee application $225.00 2.4 $540.00for fee application. /26/2021 Trivedi, Sanyam Finalize fees for March 2021 for fee $225.00 1.9 $427.50application, including meeting matching. Trivedi, Sanyam Continue to finalize fees for March $225.00 1.1 $247.502021 for fee application, including meeting matching. /27/2021 Dudek, John Review of fee application for $795.00 1.0 $795.00November and December 2020. /30/2021 Dudek, John Review fee applications for January $795.00 1.5 $1,192.50and February 2021. Veerabomma, Chandra Finalize fee for March 2021 fee $225.00 1.1 $247.50application and forward to team. Veerabomma, Chandra Continue to finalize fee for March 2021 $225.00 0.9 $202.50fee application and forward to team. Subtotal for Preparation of Fee Applications: 41.9 $10,890.00x Advisory Services /08/2021 Osborne, Shelley Prepare updated gain allocation and $300.00 3.9 $1,170.00taxable income (TI) projection model. /09/2021 Wilmer, William Update income projection file for board $425.00 0.8 $340.00book.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Advisory Services /09/2021 Wilmer, William Review taxable income projection $425.00 3.5 $1,487.50model for the board book. /10/2021 Bozeman, Eddie Consult with W. Wilmer (Deloitte), C. $525.00 3.5 $1,837.50Price (CBL) regarding lease negotiations and deductibility of accounts receivables reserves. Wilmer, William Consult with E. Bozeman (Deloitte), C. $425.00 3.5 $1,487.50Price (CBL) regarding lease negotiations and deductibility of accounts receivables reserves. Wilmer, William Research lease negotiations and $425.00 3.5 $1,487.50deductibility of accounts receivables reserves. /11/2021 Osborne, Shelley Update taxable income projection $300.00 0.2 $60.00client deliverable, a pdf deliverable of projection summary. Wilmer, William Correspondence with E. Bozeman $425.00 2.2 $935.00(Deloitte), C. Price (CBL) regarding deductibility of bad debt reserves in review of taxable income projections. Wilmer, William Research the deductibility of bad debt $425.00 2.9 $1,232.50reserves in review of taxable income projections. /12/2021 Wilmer, William Review updated taxable income $425.00 2.9 $1,232.50projection. /08/2021 Osborne, Shelley Review income and asset real estate $300.00 2.9 $870.00investment trust tests for audit reporting. Osborne, Shelley Continue review income and asset real $300.00 2.2 $660.00estate investment trust tests for audit reporting. /09/2021 Osborne, Shelley Draft audit memo and real estate $300.00 2.8 $840.00investment trust test.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Advisory Services /10/2021 Martens, Victor Update generally accepted accounting $225.00 1.0 $225.00principles income from 10-Ks. Ray, Jen Email M. Deusen, K. Fuehrmeyer $525.00 0.2 $105.00(Deloitte) regarding allocation of partnership debt to real estate investment trust under IRC section 752 (treatment of certain liabilities). /11/2021 Bozeman, Eddie Review 2020 CBL real estate $525.00 1.5 $787.50investment trust Q1 - Q4 real estate investment trust tests. /12/2021 Lee, Cathy Check general ledger detail (in real $225.00 0.3 $67.50estate investment trust test file) for Miscellaneous Income by property amounts would be more than 1% of any one property's income. /15/2021 Osborne, Shelley Update projection per new foreclosure $300.00 1.5 $450.00estimates. /19/2021 Osborne, Shelley Review REIT summary memorandum. $300.00 2.0 $600.00/23/2021 Bozeman, Eddie Respond to email regarding 10-K tax $525.00 0.2 $105.00risk factors provided by A. Cobb (CBL). Wilmer, William Review CBL operating partnership $425.00 1.4 $595.00contributing partner earnings and profits (E&P) step-up history to assess IRC Section 857(d), taxation of real estate investment trusts, limitation on 2021 asset sales for 2021 taxable income projections. /24/2021 Bozeman, Eddie Review risk factor sections of CBL $525.00 0.6 $315.00draft 10-K filing related to tax risks.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Advisory Services /25/2021 Bozeman, Eddie Continue to review risk factor sections $525.00 0.5 $262.50of CBL draft 10-K filing related to tax risks. /26/2021 Bozeman, Eddie Review CBL management company $525.00 0.6 $315.00tax provision for Form 10-K filing. Subtotal for Tax Advisory Services: 44.6 $17,467.50 x Compliance Services - Fixed Fee /02/2021 Wittwer, Brian Update IRC section 743(b) (special $0.00 1.2 $0.00rules where section 754 election or substantial built-in loss) workpaper for CBL & Associates, Inc. conversion of stock. /12/2021 Wilmer, William Review IRC section 743 (special rules $0.00 2.7 $0.00where section 754 election or substantial built-in loss) step-up file with respect to 2020 conversions for inclusion in the 5 year taxable income projection estimate. /13/2021 Wilmer, William Review IRC section 743 (special rules $0.00 3.1 $0.00where section 754 election or substantial built-in loss) step-up file with respect to 2020 conversions for inclusion in the 5 year taxable income projection estimate. /30/2021 Osborne, Shelley Test review of real estate investment $0.00 2.3 $0.00trusts (REIT) for Q1-21. Subtotal for Tax Compliance Services - Fixed Fee: 9.3 $0.00

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /01/2021 Dudek, John Call with C. Price (CBL), W. William, A. $795.00 0.7 $556.50Serrano, S. Osborne (Deloitte) to discuss tax restructuring information request. Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.6 $477.00discuss the treatment of various claim classifications detailed in the disclosure statement. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 2.5 $875.00discuss drafting of disclosure statement summary. Marcellino, Matthew Consolidate and organize the appendix $350.00 2.0 $700.00section for CBL's disclosure summary documents. Marcellino, Matthew Prepare associated class claims 1-4 $350.00 2.0 $700.00for CBL summary memo. Marcellino, Matthew Prepare associated class claims 5-8 $350.00 4.0 $1,400.00for CBL summary memo. Marcellino, Matthew Meeting with D. Sanders (Deloitte) to $350.00 0.3 $105.00discuss analyzing pertinent dockets recently filed with the bankruptcy court for the purpose of updating modeling assumptions. Mathews, Ariel Review dockets filed with the $450.00 0.4 $180.00bankruptcy court to assess U.S. federal income tax consequences. Osborne, Shelley Call with C. Price (CBL), W. William, J. $300.00 0.7 $210.00Dudek, A. Serrano (Deloitte) to discuss tax restructuring information request needs. Sanders, Dugan Analyze CBL's bankruptcy docket to $350.00 0.3 $105.00identify pertinent forms filed with the bankruptcy court that could be used to provided additional detail in modeling efforts. Sanders, Dugan Meeting with M. Marcellino (Deloitte) to $350.00 0.3 $105.00discuss analyzing pertinent dockets recently filed with the bankruptcy court for the purpose of updating modeling assumptions.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /01/2021 Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 2.5 $1,675.00discuss drafting of disclosure statement summary. Serrano, Alfredo Draft summary write-up of Chapter 11 $670.00 1.3 $871.00bankruptcy plan of reorganization and disclosure statement. Serrano, Alfredo Research non-tax priority claims under $670.00 0.9 $603.00bankruptcy code. Serrano, Alfredo Review plan and disclosure statements $670.00 2.1 $1,407.00related to bankruptcy. Serrano, Alfredo Call with C. Price (CBL), W. William, J. $670.00 0.7 $469.00Dudek, S. Osborne (Deloitte) to discuss tax restructuring information request. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.6 $402.00the treatment of various claim classifications detailed in the disclosure statement. Wilmer, William Review value by property file received $425.00 0.3 $127.50from Company in response to IRC Section 382 - limitation on net operating loss carryforwards and certain built-in losses following ownership change - information request. Wilmer, William Call with C. Price (CBL), A. Serrano, J. $425.00 0.7 $297.50Dudek, S. Osborne (Deloitte) to discuss tax restructuring information request. /02/2021 Dudek, John Review class claimants in the updated $795.00 2.1 $1,669.50plan of reorganization and disclosure statement. Marcellino, Matthew Compile CBL bankruptcy docket filings $350.00 1.0 $350.00for updated data to include in modeling. Marcellino, Matthew Review disclosure draft. $350.00 1.5 $525.00 Serrano, Alfredo Draft summary write-up of plan and $670.00 2.3 $1,541.00disclosure statement.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /02/2021 Serrano, Alfredo Review Chapter 11 bankruptcy plan of $670.00 2.8 $1,876.00reorganization and disclosure statement. Serrano, Alfredo Research classification of claims and $670.00 1.4 $938.00various priorities under the bankruptcy code. /03/2021 Dudek, John Continue to review updated plan of $795.00 2.4 $1,908.00reorganization and disclosure statements for purposes of building out the cancellation of debt income calculation. Dudek, John Research treatment of IRC section $795.00 1.1 $874.501231 loss carryforwards and potential impact of attributes available for attribute reduction. Dudek, John Review tax capital rollfoward data $795.00 1.5 $1,192.50provided by C. Price (CBL) for purposes of analyzing built in loss property. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 0.5 $175.00discuss updates to appendix section of CBL disclosure summary and edits to introductory sections of individual class claims. Marcellino, Matthew Update the CBL disclosure facts $350.00 0.7 $245.00section based on revised proposed deal terms. Mathews, Ariel Analyze tax attribute carryforward $450.00 1.5 $675.00schedule to assess tax attributes available for attribute reduction. Mathews, Ariel Call with A. Serrano (Deloitte) to $450.00 0.2 $90.00discuss updates to the bankruptcy model in preparation for call with J. Dudek (Deloitte). Serrano, Alfredo Continue to draft summary write-up of $670.00 2.4 $1,608.00plan and disclosure statement. Serrano, Alfredo Review plan and disclosure statement. $670.00 0.6 $402.00

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /03/2021 Serrano, Alfredo Call with A. Mathews (Deloitte) to $670.00 0.2 $134.00discuss updates to the bankruptcy model in preparation for call with J. Dudek (Deloitte). Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 0.5 $335.00discuss updates to appendix section of CBL disclosure summary and edits to introductory sections of individual class claims. /04/2021 Dudek, John Review organizational structure charts $795.00 2.0 $1,590.00in the disclosure statement and check against property listing provided. Dudek, John Call with M. Marcellino, A. Serrano, A. $795.00 0.5 $397.50Mathews, D. Sanders (Deloitte) to discuss updated fair market valuation support to be imported into bankruptcy model to update built-in gain/loss calculations. Marcellino, Matthew Call with J. Dudek, A. Serrano, A. $350.00 0.5 $175.00Mathews, D. Sanders (Deloitte) to discuss updated fair market valuation support to be imported into bankruptcy model to update built-in gain/loss calculations. Mathews, Ariel Call with J. Dudek, A. Serrano, D. $450.00 0.5 $225.00Sanders, M. Marcellino (Deloitte) to discuss updated fair market valuation support to be imported into bankruptcy model to update built-in gain/loss calculations. Mathews, Ariel Analyze updated fair market valuation $450.00 0.3 $135.00support to update built-in gain/loss calculations. Mathews, Ariel Call with A. Serrano (Deloitte) to $450.00 0.9 $405.00discuss the organizational structure of CBL & Associates Properties, Inc. for purposes of reviewing the computation of built-in gain or loss at each joint venture.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /04/2021 Sanders, Dugan Call with J. Dudek, A. Serrano, A. $350.00 0.5 $175.00Mathews, M. Marcellino (Deloitte) to discuss updated fair market valuation support to be imported into bankruptcy model to update built-in gain/loss calculations. Serrano, Alfredo Call with A. Mathews (Deloitte) to $670.00 0.9 $603.00discuss the organizational structure of CBL & Associates Properties, Inc. for purposes of reviewing the computation of built-in gain or loss at each joint venture. Serrano, Alfredo Call with J. Dudek, A. Mathews, D. $670.00 0.5 $335.00Sanders, M. Marcellino (Deloitte) to discuss updated fair market valuation support to be imported into bankruptcy model to update built-in gain/loss calculations. Serrano, Alfredo Review client provided documents $670.00 0.6 $402.00related to debt restructuring. /05/2021 Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.3 $238.50discuss allocation of property fair market values. Mathews, Ariel Analyze updated ownership $450.00 0.4 $180.00percentages for purposes of assessing tax basis in assets at the operating partnership. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.3 $201.00allocation of property fair market values. Serrano, Alfredo Review tax attributes model related to $670.00 0.6 $402.00debt restructuring. /06/2021 Mathews, Ariel Analyze updated fair market values for $450.00 0.3 $135.00purposes of calculating recognized built-in losses.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /06/2021 Serrano, Alfredo Review tax attribute model related to $670.00 2.9 $1,943.00debt restructuring and prepare list of outstanding items that require updating. /07/2021 Mathews, Ariel Analyze summary of the plan of $450.00 0.9 $405.00reorganization. Sanders, Dugan Create information request tracker and $350.00 1.2 $420.00update for relevant support received. Sanders, Dugan Update bankruptcy model with updated $350.00 3.4 $1,190.00fair market value support after assigning each property value its code. Serrano, Alfredo Continue to review tax attributes model $670.00 1.3 $871.00related to debt restructuring. /08/2021 Bozeman, Eddie Prepare for call F. Khaleel, A. Cobb $525.00 3.5 $1,837.50(CBL), W. Wilmer, M. Scalese, S. Korczyk, D. Keddie, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of Securities and Exchange Commission reporting. Bozeman, Eddie Call with F. Khaleel, A. Cobb (CBL) W. $525.00 0.5 $262.50Wilmer, M. Scalese, 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. Dudek, John Call with F. Khaleel, A. Cobb (CBL) W. $795.00 0.5 $397.50Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Kelley, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Harrison, Steve Call with F. Khaleel, A. Cobb (CBL) W. $850.00 0.5 $425.00Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Kelley, J. Dudek (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Marcellino, Matthew Update bankruptcy docket document $350.00 1.4 $490.00tracker to isolate relevant documents to incorporate into model. Sanders, Dugan Update the cancellation of debt $350.00 1.5 $525.00calculations in the bankruptcy model. Wilmer, William Call with F. Khaleel, A. Cobb (CBL) E. $425.00 0.5 $212.50Bozeman, M. Scalese, 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 Sanders, Dugan Update the bankruptcy model for new $350.00 2.6 $910.00tax attribute support and the related attribute reduction calculations. Sanders, Dugan Update the post-emergence tax basis $350.00 2.8 $980.00balance sheets in the bankruptcy model to reflect the restructuring transactions. /10/2021 Dudek, John Review fair market value by property $795.00 1.0 $795.00support provide by CBL. Mathews, Ariel Meeting with A. Serrano, D. Sanders $450.00 1.2 $540.00(Deloitte) to discuss updates to the calculation of the liability floor in the bankruptcy model. Sanders, Dugan Update recovery tables and the $350.00 2.1 $735.00proration of recovery amounts related to liabilities subject to compromise in the cancelation of debt calculations in bankruptcy model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /10/2021 Sanders, Dugan Meeting with A. Serrano, A. Mathews $350.00 1.2 $420.00(Deloitte) to discuss updates to the calculation of the liability floor in the bankruptcy model. Sanders, Dugan Update liability floor calculation in the $350.00 0.9 $315.00bankruptcy model. Serrano, Alfredo Meeting with A. Mathews, D. Sanders $670.00 1.2 $804.00(Deloitte) to discuss updates to the calculation of the liability floor in the bankruptcy model. Serrano, Alfredo Review tax attributes model related to $670.00 1.2 $804.00debt restructuring. /11/2021 Bozeman, Eddie Review CBL operating partnership $525.00 3.0 $1,575.002020 taxable income estimates. Mathews, Ariel Meeting with A. Serrano, D. Sanders $450.00 0.6 $270.00(Deloitte) to review updates to the adjusted tax basis for long-term debt instruments as shown on the tax basis balance sheets. Mathews, Ariel Meeting with D. Sanders (Deloitte) to $450.00 0.5 $225.00discuss how to update post-emergence and year-end tax basis balance sheets. Mathews, Ariel Review bankruptcy model updates $450.00 2.5 $1,125.00pertaining to the computation of cancellation of debt income. Sanders, Dugan Update the debt amortization $350.00 1.6 $560.00schedules in the bankruptcy model to calculate interest and principal balances as of the petition date for purposes of assigning values on the tax basis balance sheets. Sanders, Dugan Update post-emergence and year-end $350.00 2.6 $910.00tax basis balance sheets in the bankruptcy model. Sanders, Dugan Meeting with A. Mathews (Deloitte) to $350.00 0.5 $175.00discuss update to post-emergence and year-end tax basis balance sheets.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /11/2021 Sanders, Dugan Meeting with A. Serrano, A. Mathews $350.00 0.6 $210.00(Deloitte) to review updates to the adjusted tax basis for long-term debt instruments as shown on the tax basis balance sheets. Sanders, Dugan Update how the unsecured notes and $350.00 2.4 $840.00its corresponding interest is reflected on the pre-emergence tax basis balance sheets in the bankruptcy model. Serrano, Alfredo Meeting with A. Mathews, D. Sanders $670.00 0.6 $402.00(Deloitte) to review updates to the adjusted tax basis for long term debt instruments as shown on the tax basis balance sheets. Serrano, Alfredo Review tax attribute model related to $670.00 1.3 $871.00debt restructuring and prepare list of outstanding items that require updating. /12/2021 Bozeman, Eddie Continue to review CBL operating $525.00 2.5 $1,312.50partnership 2020 taxable income estimates. Dudek, John Call with A. Serrano, A. Mathews, D. $795.00 1.9 $1,510.50Sanders, M. Marcellino (Deloitte) to discuss tax attributes model related to debt restructuring. Marcellino, Matthew Call with A. Mathews, J. Dudek, A. $350.00 1.9 $665.00Serrano, D. Sanders (Deloitte) to discuss tax attributes model related to debt restructuring. Mathews, Ariel Call with J. Dudek, A. Serrano, D. $450.00 1.9 $855.00Sanders, M. Marcellino (Deloitte) to discuss tax attributes model related to debt restructuring. Mathews, Ariel Review updates to the computation of $450.00 2.6 $1,170.00liabilities for tax purposes for purposes of computation cancellation of debt income.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Mathews, Ariel Call with A. Serrano (Deloitte) to $450.00 0.9 $405.00review the organizational structure per the disclosure statement filed with the bankruptcy court on 12/29/2020 to identify which joint ventures own certain properties. Sanders, Dugan Update the bankruptcy model related $350.00 2.1 $735.00to the potential cancellation of debt calculations. Sanders, Dugan Call with A. Serrano, A. Mathews, J. $350.00 1.9 $665.00Dudek, M. Marcellino (Deloitte) to discuss tax attributes model related to debt restructuring. Serrano, Alfredo Call with A. Mathews (Deloitte) to $670.00 0.9 $603.00review the organizational structure per the disclosure statement filed with the bankruptcy court on 12/29/2020 to identify which joint ventures own certain properties. Serrano, Alfredo Call with J. Dudek, A. Mathews, D. $670.00 1.9 $1,273.00Sanders, M. Marcellino (Deloitte) to discuss tax attributes model related to debt restructuring. Serrano, Alfredo Continue to review tax attributes model $670.00 1.3 $871.00related to debt restructuring. /15/2021 Dudek, John Review mediators proposal for the $795.00 1.9 $1,510.50settlement of the bank credit facility. Marcellino, Matthew Review various bankruptcy dockets for $350.00 2.4 $840.00pertinent information to include in CBL bankruptcy modeling. Mathews, Ariel Review variances related to 2019 $450.00 0.8 $360.00depreciation between gain projections and depreciation workbook files. Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 0.4 $140.00discuss updates to the bankruptcy model in preparation for team (Deloitte) meeting.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /15/2021 Sanders, Dugan Update the equity ownership $350.00 1.1 $385.00percentages in the bankruptcy model using newly provided support. Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 0.4 $268.00discuss updates to the bankruptcy model in preparation for team (Deloitte) meeting. /16/2021 Bozeman, Eddie Call with A. Arikat (Weil) regarding $525.00 0.3 $157.50bank and noteholder proposals. Dudek, John Prepare applicable high yield debt $795.00 3.9 $3,100.50obligation calculations for the exit debt to be issued in the restructuring transaction. /17/2021 Dudek, John Review updated proposal for the $795.00 2.1 $1,669.50emergence capital structure consisting of the bond holders and noteholders proposals. Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 2.3 $805.00discuss calculation of estimated equity values for lower-tier entities represented on our tax basis balances sheets. Mathews, Ariel Analyze the noteholder proposal term $450.00 0.9 $405.00sheet dated February 2, 2021 for purposes of assessing updates to make to the plan summary memorandum. Mathews, Ariel Review noteholder proposal term sheet $450.00 0.2 $90.00dated February 2, 2021 for purposes of updating the plan summary memorandum. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 2.3 $805.00discuss calculation of estimated equity values for lower-tier entities represented on our tax basis balances sheets. Sanders, Dugan Analyze linking within the bankruptcy $350.00 2.3 $805.00model and fair market value.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /17/2021 Serrano, Alfredo Continue to review tax attributes model $670.00 0.2 $134.00related to debt restructuring. /18/2021 Dudek, John Update applicable high yield debt $795.00 2.2 $1,749.00obligation calculations with the new debt terms, including whether or not a catch up payment was to be made. Dudek, John Call with M. Marcellino (Deloitte) to $795.00 0.3 $238.50discuss debt issuance valuation calculations associated with alternative scenarios for bankruptcy emergence provided by client. Dudek, John Call with M. Marcellino, A. Serrano, A. $795.00 1.6 $1,272.00Mathews, D. Sanders (Deloitte) to discuss updating the bankruptcy model to consider new restructuring proposals from the debtors, mediator, ad hoc group. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 0.2 $70.00discuss debt issuance valuation calculations associated with alternative scenarios for bankruptcy emergence provided by client. Marcellino, Matthew Call with J. Dudek (Deloitte) to discuss $350.00 0.3 $105.00debt issuance valuation calculations associated with alternative scenarios for bankruptcy emergence provided by client. Marcellino, Matthew Call with J. Dudek, A. Serrano, A. $350.00 1.6 $560.00Mathews, D. Sanders (Deloitte) to discuss updating the bankruptcy model to consider new restructuring proposals from the debtors, mediator, ad hoc group. Marcellino, Matthew Update applicable high yield debt $350.00 2.2 $770.00obligation tables to calculate IRC section 163, business interest expense limitation, interest disallowance if any associated with emergence plans provided by client.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /18/2021 Marcellino, Matthew Call with A. Mathews (Deloitte) to $350.00 0.8 $280.00discuss calculation of debt issuance associated with emergence projections for inclusion into bankruptcy model. Mathews, Ariel Call with M. Marcellino (Deloitte) to $450.00 0.8 $360.00discuss calculation of debt issuance associated with emergence projections for inclusion into bankruptcy model. Mathews, Ariel Review the application of applicable $450.00 2.9 $1,305.00high yield discount obligation pursuant to IRC section 163(i), interest expense limitation. Mathews, Ariel Call with A. Serrano (Deloitte) to $450.00 0.2 $90.00discuss the ownership percentages in each of the joint ventures to assess tax basis in assets. Mathews, Ariel Call with A. Serrano and D. Sanders $450.00 0.3 $135.00(Deloitte) to discuss proposed updates to the cash tax projection tab in the bankruptcy model. Mathews, Ariel Call with J. Dudek, A. Serrano, D. $450.00 1.6 $720.00Sanders, M. Marcellino (Deloitte) to discuss updating the bankruptcy model to consider new restructuring proposals from the debtors, mediator, ad hoc group. Sanders, Dugan Call with A. Serrano, A. Mathews $350.00 0.3 $105.00(Deloitte) to discuss proposed updates to the cash tax projection tab in the bankruptcy model. Sanders, Dugan Call with J. Dudek, A. Mathews, M. $350.00 1.6 $560.00Marcellino (Deloitte) to discuss updating the bankruptcy model to consider new restructuring proposals from the debtors, mediator, ad hoc group. Sanders, Dugan Update the cash tax projections in the $350.00 2.4 $840.00bankruptcy model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /18/2021 Serrano, Alfredo Call with A. Mathews, D. Sanders $670.00 0.3 $201.00(Deloitte) to discuss proposed updates to the cash tax projection tab in the bankruptcy model. Serrano, Alfredo Call with J. Dudek, A. Mathews, D. $670.00 1.6 $1,072.00Sanders, M. Marcellino (Deloitte) to discuss updating the bankruptcy model to consider new restructuring proposals from the debtors, mediator, ad hoc group. Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 0.2 $134.00discuss debt issuance valuation calculations associated with alternative scenarios for bankruptcy emergence provided by client. Serrano, Alfredo Review tax attributes model related to $670.00 0.3 $201.00debt restructuring. Serrano, Alfredo Call with A. Mathews (Deloitte) to $670.00 0.2 $134.00discuss the ownership percentages in each of the joint ventures to assess tax basis in assets. /19/2021 Dudek, John Review calculations of recognized $795.00 3.8 $3,021.00built-in loss calculations as a result of expected IRC section 382, limitation on net operating loss carryforwards, ownership change upon emergence. Dudek, John Call with D. Peppleman (Deloitte) to $795.00 0.3 $238.50discus applicable high yield debt obligation payment issues with respect to the bank debt proposed to be issued. Dudek, John Call (partial) with A. Mathews, D. $795.00 0.6 $477.00Sanders, M. Marcellino (Deloitte) to discuss applicable high yield instrument interest disallowance in the context of debt issuance plans related to emergence.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /19/2021 Marcellino, Matthew Call with J. Dudek, A. Mathews, D. $350.00 0.8 $280.00Sanders (Deloitte) to discuss applicable high yield instrument interest disallowance in the context of debt issuance plans related to emergence. Marcellino, Matthew Update amortization tables associated $350.00 1.6 $560.00with payment on interest and principal for calculating yield on debt instruments. Marcellino, Matthew Update debt yield calculations to $350.00 2.3 $805.00assess maximum allowable debt issuance to avoid disallowance. Marcellino, Matthew Update the consenting cross holder $350.00 0.5 $175.00claims section of the CBL disclosure summary memo. Marcellino, Matthew Call with A. Mathews, D. Sanders $350.00 2.4 $840.00(Deloitte) to discuss limitations on deductibility of mandatory payments associated with proposed debt issuance under mediator plan due to IRC section 163, business interest expense limitation. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 2.1 $735.00Sanders (Deloitte) to discuss the application of applicable high yield discount obligation regime for proposed exit debt instruments. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 0.5 $175.00Sanders (Deloitte) to discuss updating the cancelation of indebtedness calculation within the bankruptcy model for updated recovery amounts. Mathews, Ariel Call with J. Dudek, D. Sanders, M. $450.00 0.8 $360.00Marcellino (Deloitte) to discuss applicable high yield instrument interest disallowance in the context of debt issuance plans related to emergence.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /19/2021 Mathews, Ariel Call with M. Marcellino, D. Sanders $450.00 2.4 $1,080.00(Deloitte) to discuss limitations on deductibility of mandatory payments associated with proposed debt issuance under mediator plan due to IRC section 163, business interest expense limitation. Mathews, Ariel Analyze proposed deal terms for $450.00 0.5 $225.00purposes of drafting the applicable high yield discount obligation analysis. Mathews, Ariel Call (partial) with A. Serrano, D. $450.00 1.9 $855.00Sanders, M. Marcellino (Deloitte) to discuss the application of applicable high yield discount obligation regime for proposed exit debt instruments. Mathews, Ariel Call with A. Serrano, D. Sanders, M. $450.00 0.5 $225.00Marcellino (Deloitte) to discuss updating the cancelation of indebtedness calculation within the bankruptcy model for updated recovery amounts. Peppelman, David Call with J. Dudek (Deloitte) to discuss $795.00 0.3 $238.50applicable high yield debt obligation payment issues with respect to the bank debt proposed to be issued. Sanders, Dugan Call (partial) with J. Dudek, A. $350.00 0.2 $70.00Mathews, M. Marcellino (Deloitte) to discuss applicable high yield instrument interest disallowance in the context of debt issuance plans related to emergence. Sanders, Dugan Call (partial) with M. Marcellino, A. $350.00 0.6 $210.00Mathews (Deloitte) to discuss limitations on deductibility of mandatory payments associated with proposed debt issuance under mediator plan due to IRC section 163, business interest expense limitation. Sanders, Dugan Update the cancelation of debt $350.00 1.4 $490.00calculation in the bankruptcy model to reflect updated transaction terms.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /19/2021 Sanders, Dugan Call with A. Serrano, A. Mathews, M. $350.00 2.1 $735.00Marcellino (Deloitte) to discuss the application of applicable high yield discount obligation regime for proposed exit debt instruments. Sanders, Dugan Call with A. Serrano, A. Mathews, M. $350.00 0.5 $175.00Marcellino (Deloitte) to discuss updating the cancelation of indebtedness calculation within the bankruptcy model for updated recovery amounts. Serrano, Alfredo Call (partial) with A. Mathews, D. $670.00 0.2 $134.00Sanders, M. Marcellino (Deloitte) to discuss the application of applicable high yield discount obligation (AHYDO) regime for proposed exit debt instruments. Serrano, Alfredo Call with A. Mathews, D. Sanders, M. $670.00 0.5 $335.00Marcellino (Deloitte) to discuss updating the cancelation of indebtedness calculation within the bankruptcy model for updated recovery amounts. /20/2021 Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.3 $238.50discuss AHYDO model. Marcellino, Matthew Call with A. Serrano, D. Sanders $350.00 0.2 $70.00(Deloitte) to discuss open items related to tax attributes model. Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 0.8 $280.00discuss checking property listings associated with disclosure statements to assess ownership percentages. Marcellino, Matthew Update ownership percentages and $350.00 1.2 $420.00legal entity names based on disclosure statement for bankruptcy modeling. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 0.8 $280.00discuss checking property listings associated with disclosure statements to assess ownership percentages.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /20/2021 Sanders, Dugan Continue to update the cancelation of $350.00 0.7 $245.00debt calculation in the bankruptcy model to reflect updated transaction terms. Sanders, Dugan Continue to update the cash tax $350.00 2.8 $980.00projections in the bankruptcy model. Sanders, Dugan Call with A. Serrano, M. Marcellino $350.00 0.2 $70.00(Deloitte) to discuss open items related to tax attributes model. Serrano, Alfredo Call with D. Sanders and M. Marcellino $670.00 0.2 $134.00(Deloitte) to discuss open items related to tax attributes model. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.3 $201.00AHYDO model. /21/2021 Harrison, Steve Research potential debt and interest $850.00 1.4 $1,190.00limitation considerations from current creditor proposal. /22/2021 Boyle, Matthew Review applicable high yield discount $850.00 0.2 $170.00obligation rules related to new CBL debt to be issued in emergence transaction. Bozeman, Eddie Call with F. Khaleel, A. Cobb (CBL) W. $525.00 0.7 $367.50Wilmer, M. Scalese, S. Korczyk, D. Keddie, J. Kelly, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates. Bozeman, Eddie Call with S. Harrison (Deloitte), S. $525.00 1.0 $525.00Goldring (Weil) regarding tax treatment of debt instruments in the updated term sheet proposal distributed on 2/21/21. Dudek, John Call with B. Sullivan (Deloitte) to $795.00 0.4 $318.00discuss state cancellation of debt income issues and taxable income in certain states. Dudek, John Call with S. Harrison (Deloitte) to $795.00 0.5 $397.50discuss terms of the ad hoc debtor proposal.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Dudek, John Meeting (partial) with A. Serrano, A. $795.00 1.8 $1,431.00Mathews, D. Sanders (Deloitte) to walkthrough tax modeling of new proposed bankruptcy transaction. Dudek, John Review build out of tax basis balance $795.00 3.1 $2,464.50sheet using the updated Schedule M summary workpaper provided by the Company. Dudek, John Review convertible debt instrument $795.00 3.0 $2,385.00terms to analyze whether interest will be deductible under IRC section 162(l) - trade or business expenses. Dudek, John Call with H. Yanchisin, D. Peppelman, $795.00 0.8 $636.00A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO)model related to debt restructuring. Dudek, John Call with F. Khaleel, A. Cobb (CBL) W. $795.00 0.7 $556.50Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Kelley, S. Harrison (Deloitte) to discuss bankruptcy updates. Harrison, Steve Call with J. Dudek (Deloitte) to discuss $850.00 0.5 $425.00terms of the ad hoc debtor proposal. Harrison, Steve Review ad hoc noteholders group $850.00 0.5 $425.00proposal related to consideration to be issued in the emergence transaction. Harrison, Steve Call with F. Khaleel, A. Cobb (CBL) W. $850.00 0.7 $595.00Wilmer, E. Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Kelley, J. Dudek (Deloitte) to discuss bankruptcy updates. Harrison, Steve Call with E. Bozeman (Deloitte), S. $850.00 1.0 $850.00Goldring (Weil) regarding tax treatment of debt instruments in the updated term sheet proposal distributed on 2/21/21.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 0.2 $70.00Sanders (Deloitte) to discuss checking of ownership percentages currently being used in the bankruptcy model against the ownership percentages present in the disclosure statement. Mathews, Ariel Meeting with J. Dudek, A. Serrano, D. $450.00 2.9 $1,305.00Sanders (Deloitte) to walkthrough tax modeling of new proposed bankruptcy transaction. Mathews, Ariel Review draft of the cash tax $450.00 1.6 $720.00projections for the years ending 2021 through 2026. Mathews, Ariel Call with A. Serrano, D. Sanders and $450.00 0.2 $90.00M. Marcellino (Deloitte) to discuss reconciliation of ownership percentages currently being used in the bankruptcy model against the ownership percentages present in the disclosure statement. Mathews, Ariel Draft memorandum summarizing the $450.00 2.8 $1,260.00proposed deal terms as of February 20, 2021. Mathews, Ariel Meeting with D. Sanders (Deloitte) to $450.00 0.9 $405.00discuss checking 2019 depreciation amounts per the fixed asset workbook against the common tax depreciation recorded in the schedule m support workbook. Peppelman, David Review applicable high yield discount $795.00 0.5 $397.50obligation (AHYDO) calculations. Peppelman, David Call (partial) with H. Yanchisin, J. $795.00 0.5 $397.50Dudek, A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Sanders, Dugan Call with A. Serrano, A. Mathews, M. $350.00 0.2 $70.00Marcellino (Deloitte) to discuss checking of ownership percentages currently being used in the bankruptcy model against the ownership percentages present in the disclosure statement. Sanders, Dugan Meeting with A. Mathews (Deloitte) to $350.00 0.9 $315.00discuss reconciling 2019 depreciation amounts per the fixed asset workbook against the common tax depreciation recorded in the schedule m support workbook. Sanders, Dugan Meeting with J. Dudek, A. Serrano, A. $350.00 2.9 $1,015.00Mathews (Deloitte) to walkthrough tax modeling of new proposed bankruptcy transaction. Sanders, Dugan Compare the 2019 depreciation $350.00 2.8 $980.00amounts per the fixed asset workbook against the common tax depreciation recorded in the schedule M support workbook. Serrano, Alfredo Call with H. Yanchisin, D. Peppelman, $670.00 0.8 $536.00J. Dudek (Deloitte) to discuss applicable high yield discount obligation (AHYDO)model related to debt restructuring. Serrano, Alfredo Meeting (partial) with J. Dudek, A. $670.00 2.5 $1,675.00Mathews, D. Sanders (Deloitte) to walkthrough modeling of new proposed bankruptcy transaction. Serrano, Alfredo Call with A. Mathews, D. Sanders and $670.00 0.2 $134.00M. Marcellino (Deloitte) to discuss checking of ownership percentages currently being used in the bankruptcy model against the ownership percentages present in the disclosure statement. Sullivan, Brian Call with J. Dudek (Deloitte) to discuss $850.00 0.4 $340.00state cancellation of debt income issues and taxable income in certain

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Wilmer, William Call with F. Khaleel, A. Cobb (CBL), E. $425.00 0.7 $297.50Bozeman, M. Scalese, S. Korczyk, D. Keddie, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates. Yanchisin, Helen Call with D. Peppelman, J. Dudek, A. $850.00 0.8 $680.00Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. Yanchisin, Helen Review applicable high yield discount $850.00 0.5 $425.00obligation (AHYDO) schedules for different lender proposals. /23/2021 Blinder, Michael Call with J. Dudek, H. Yanchisin, D. $850.00 0.6 $510.00Peppelman, S. Harrison, A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. Bozeman, Eddie Call with F. Khaleel (CBL) regarding $525.00 0.3 $157.50applicable high yield discount obligation (AHYDO) treatment. Bozeman, Eddie Email A. Arikat (Weil) regarding $525.00 0.2 $105.00applicable high yield discount obligation, new proposed debt terms, real estate investment trust (REIT) 5 or fewer test and 100 shareholder test. Bozeman, Eddie Call with K. Jackson, A. Arikat, S. $525.00 0.5 $262.50Goldring, M. Scwed (Weil), S. Harrison, J. Dudek (Deloitte) to discuss updated ad hoc creditor group proposal for the new bank debt and new bonds to be issued as part of the bankruptcy restructuring. Dudek, John Call with K. Jackson, A. Arikat, S. $795.00 0.5 $397.50Goldring, M. Scwed (Weil), S. Harrison, E. Bozeman (Deloitte) to discuss updated ad hoc creditor group proposal for the new bank debt and new bonds to be issued as part of the bankruptcy restructuring.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /23/2021 Dudek, John Call with M. Blinder, H. Yanchisin, D. $795.00 0.6 $477.00Peppelman, S. Harrison, A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. Dudek, John Research contingent payment debt $795.00 2.4 $1,908.00instrument rules related to excess cash flows sweep feature on new debt issuance. Harrison, Steve Call with M. Blinder, H. Yanchisin, D. $850.00 0.6 $510.00Peppelman, J. Dudek and A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. Harrison, Steve Correspond via email with S. Goldring $850.00 1.2 $1,020.00(Weil) regarding interest deductibility limitations potentially applicable to debtor debt proposal. Harrison, Steve Review applicable high yield discount $850.00 0.5 $425.00obligation (AHYDO) calculations for proposed post-emergence debt instruments. Harrison, Steve Review correspondence with F. $850.00 0.6 $510.00Khaleel (CBL) regarding interest limitation regulations. Harrison, Steve Call with K. Jackson, A. Arikat, S. $850.00 0.5 $425.00Goldring, M. Scwed (Weil), E. Bozeman, J. Dudek (Deloitte) to discuss updated ad hoc creditor group proposal for the new bank debt and new bonds to be issued as part of the bankruptcy restructuring. Mathews, Ariel Research factors for purposes of $450.00 3.6 $1,620.00assessing new debt under the proposed deal terms as debt or equity for U.S. federal income tax purposes. Peppelman, David Continue to review applicable high $795.00 1.5 $1,192.50yield discount obligation (AHYDO) calculations.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /23/2021 Peppelman, David Call with M. Blinder, H. Yanchisin, S. $795.00 0.6 $477.00Harrison, J. Dudek and A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. Sanders, Dugan Compare the 2019 depreciation per $350.00 1.4 $490.00CBL's support against the common tax depreciation amounts per the schedule M summary workbook for the purpose of identifying variances. Serrano, Alfredo Call with M. Blinder, H. Yanchisin, D. $670.00 0.6 $402.00Peppelman, S. Harrison, J. Dudek (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. Wilmer, William Test real estate investment trust $425.00 1.2 $510.00(REIT) asset. Yanchisin, Helen Call with M. Blinder, D. Peppelman, S. $850.00 0.6 $510.00Harrison, J. Dudek and A. Serrano (Deloitte) to discuss applicable high yield discount obligation (AHYDO) model related to debt restructuring. /24/2021 Bozeman, Eddie Call with S. Goldring, A. Arikat, K. $525.00 1.1 $577.50Jackson (Weil), S. Harrison, J. Dudek (Deloitte) to discuss updated terms on new money convertible notes in order to check the issuance price may be assessed upon emergence and interest deductibility. Bozeman, Eddie Call with S. Harrison (Deloitte) $525.00 0.7 $367.50regarding CBL’s restructuring proposal including discussion of potential interest limitations associated with the proposal. Bozeman, Eddie Research IRC Section 163(l) - interest $525.00 3.9 $2,047.50limitations including the impact of having a partnership issuer of the debt and partnership anti-abuse provisions.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /24/2021 Dudek, John Call with S. Goldring, A. Arikat, K. $795.00 1.1 $874.50Jackson (Weil), S. Harrison, E. Bozeman (Deloitte) to discuss updated terms on new money convertible notes in order to check the issuance price may be assessed upon emergence and interest deductibility. Dudek, John Draft email to F. Kaleel (CBL) $795.00 1.2 $954.00describing the technical rules regarding an applicable high yield debt obligation. Dudek, John Update debt amortization schedules for $795.00 1.1 $874.50change in terms. Dudek, John Call with A. Serrano, A. Mathews $795.00 0.7 $556.50(Deloitte) to discuss the data used in the bankruptcy model for purposes of updating the information request. Gibian, Craig Call with S. Harrison (Deloitte) $850.00 0.8 $680.00regarding CBL restructuring proposal including deductibility of interest associated with the proposed convertible debt instrument. Harrison, Steve Call with S. Goldring, A. Arikat, K. $850.00 1.1 $935.00Jackson (Weil), E. Bozeman, J. Dudek (Deloitte) to discuss updated terms on new money convertible notes in order to check the issuance price may be assessed upon emergence and interest deductibility. Harrison, Steve Call with C. Gibian (Deloitte) regarding $850.00 0.8 $680.00CBL restructuring proposal including deductibility of interest associated with the proposed convertible debt instrument. Harrison, Steve Call with E. Bozeman (Deloitte) $850.00 0.7 $595.00regarding CBL’s restructuring proposal including discussion of potential interest limitations associated with the proposal.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /24/2021 Marcellino, Matthew Call with A. Mathews (Deloitte) to $350.00 0.6 $210.00discuss, introduction of contingent payment debt instrument issue analysis relating to the new proposed CBL emergence proposal. Mathews, Ariel Call with A. Serrano (Deloitte) to $450.00 0.4 $180.00update the draft information request in preparation for call with S. Osborne (Deloitte). Mathews, Ariel Call with J. Dudek, A. Serrano $450.00 0.7 $315.00(Deloitte) to discuss the data used in the bankruptcy model for purposes of updating the information request. Mathews, Ariel Call with M. Marcellino (Deloitte) to $450.00 0.6 $270.00discuss introduction of contingent payment debt instrument issue analysis relating to the new proposed CBL emergence proposal. Serrano, Alfredo Call with A. Mathews (Deloitte) to $670.00 0.4 $268.00update the draft information request in preparation for call with S. Osborne (Deloitte). Serrano, Alfredo Call with J. Dudek, A. Mathews $670.00 0.7 $469.00(Deloitte) to discuss the data used in the bankruptcy model for purposes of updating the information request. /25/2021 Boyle, Matthew Review cancellation of indebtedness $850.00 0.3 $255.00and investment unit rules for anticipated CBL debt for debt exchange. Bozeman, Eddie Review Comcast Telecommunications $525.00 0.9 $472.50agreement for potential real estate investment trust (REIT) nonqualifying income implications. Bozeman, Eddie Call with M. Harrison, A. Cobb, B. $525.00 0.4 $210.00Hendrix, J. Cope, A. Comerford (CBL) regarding the third party agreement and potential real estate investment trust (REIT) nonqualifying income implications.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /25/2021 Bozeman, Eddie Continue to research IRC Section 163 $525.00 2.2 $1,155.00(l) - interest limitations including the impact of having a partnership issuer of the debt and partnership anti-abuse provisions. Dudek, John Update debt bond table scenarios for $795.00 1.6 $1,272.00adjusted excess cash flow and impact on applicable high yield debt obligation rules. Mathews, Ariel Call with A. Serrano, S. Osborne, $450.00 0.4 $180.00(Deloitte) to review data provided in the 2020 provision to assess what information is still required to model U.S. federal income tax consequences. Mathews, Ariel Review the proposed deal terms for $450.00 0.6 $270.00purposes of assessing U.S. federal income taxes. Osborne, Shelley Call with A. Serrano, A. Mathews $300.00 0.4 $120.00(Deloitte) to review data provided in the 2020 provision to assess what information is still required to model U.S. federal income tax consequences. Serrano, Alfredo Call with S. Osborne, A. Mathews $670.00 0.4 $268.00(Deloitte) to review data provided in the 2020 provision to assess what information is still required to model U.S. federal income tax consequences. /26/2021 Bozeman, Eddie Continue to research IRC Section 163 $525.00 0.6 $315.00(l) - interest limitations including the impact of having a partnership issuer of the debt and partnership anti-abuse provisions. Dudek, John Further update bond amortization table $795.00 1.9 $1,510.50for new proposals and update target principal balances and excess cash flows. Mathews, Ariel Continue to draft memorandum $450.00 1.9 $855.00analyzing U.S. federal income tax consequences of the proposed deal terms.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /26/2021 Mathews, Ariel Meeting with A. Serrano (partial), D. $450.00 0.6 $270.00Sanders (Deloitte) to discuss drafting memo for the US tax consequences of the debtor/bond proposal Sanders, Dugan Meeting with A. Serrano (partial), A. $350.00 0.6 $210.00Mathews (Deloitte) to discuss drafting memo for the US tax consequences of the debtor/bond proposal Sanders, Dugan Review the first draft of the CBL $350.00 2.8 $980.00research memo. Sanders, Dugan Draft additional language in the $350.00 1.8 $630.00purpose and background section of the CBL research memo. Sanders, Dugan Draft the claim treatment section of the $350.00 1.6 $560.00CBL research memo. Serrano, Alfredo Meeting with A. Mathews, D. Sanders $670.00 0.5 $335.00(Deloitte) to discuss drafting memo for the US tax consequences of the debtor/bond proposal Temkin, Charlie Review telecom contract to respond to $525.00 0.5 $262.50E. Bozeman (Deloitte). /27/2021 Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 1.7 $595.00discuss the write up of the application of the contingent debt payment instrument treasury regulations in the CBL research memo. Mathews, Ariel Review the draft memorandum $450.00 2.1 $945.00analyzing the treatment of the new debt instruments per the proposed deal terms. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 1.7 $595.00discuss the write up of the application of the contingent debt payment instrument treasury regulations. Sanders, Dugan Continue to update discussion of claim $350.00 1.6 $560.00holder treatment in the CBL research memo.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /27/2021 Sanders, Dugan Update recovery tables in the $350.00 1.6 $560.00bankruptcy model for the debtor proposal. /28/2021 Marcellino, Matthew Update CBL debt memo by $350.00 2.1 $735.00incorporating proposed deal terms. Marcellino, Matthew Research and draft of Treasury $350.00 1.6 $560.00Regulation section 1.1275 to assess if coupon bond method is applicable for debt modification rules. Marcellino, Matthew Call with D. Sanders, A. Serrano $350.00 0.9 $315.00(Deloitte) to discuss exit credit facility proposed terms to assess contingent payment debt instrument rules under Treasury Regulation Section 1.1275 for CBL memo. Marcellino, Matthew Prepare applicable case citations for $350.00 1.1 $385.00CBL memo regarding debt modification. Marcellino, Matthew Draft CBL debt modification memo $350.00 2.3 $805.00based on yield disallowance regulations for proposed CBL deal terms. Mathews, Ariel Analyze the factors that may exclude a $450.00 1.9 $855.00debt instrument from being treated as a contingent payment debt instrument pursuant to Treasury Regulation section 1.1275-4(a)(2). Mathews, Ariel Call with A. Serrano (Deloitte) to $450.00 1.7 $765.00analyze factors that may exclude a debt instrument from being treated as a contingent payment debt instrument pursuant to Treasury Regulation section 1.1275-4(a)(2). Sanders, Dugan Call (partial) with A. Serrano, M. $350.00 0.2 $70.00Marcellino (Deloitte) to discuss exit credit facility proposed terms to assess contingent payment debt instrument rules under Treasury Regulation Section 1.1275

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /28/2021 Serrano, Alfredo Research contingent payment debt $670.00 1.5 $1,005.00instrument rules related to excess cash flows sweep feature on new debt issuance. Serrano, Alfredo Call with A. Mathews (Deloitte) to $670.00 1.7 $1,139.00analyze factors that may exclude a debt instrument from being treated as a contingent payment debt instrument pursuant to Treasury Regulation section 1.1275-4(a)(2). Serrano, Alfredo Call with D. Sanders, M. Marcellino $670.00 0.9 $603.00(Deloitte) to discuss exit credit facility proposed terms to assess contingent payment debt instrument rules under Treasury Regulation Section 1.1275. /01/2021 Bell, Kiera Call with B. Sullivan, M. Harper $350.00 0.3 $105.00(Deloitte) to discuss the state income taxation at the partnership entity level of cancellation of debt income. Bell, Kiera Research cancellation of debt on IRS $350.00 2.9 $1,015.00Form 1065 - return of partnership income - and how this may impact the income reported on the Texas (TX) and Tennessee (TN) state returns. Blinder, Michael Calculate applicable high yield $850.00 1.8 $1,530.00discount obligation (AHYDO). Bozeman, Eddie Calculate CBL real estate investment $525.00 1.1 $577.50trust's interest in CBL Operating partnership (OP) for purposes of the updated disclosure statement and net unrealized built-in-loss (NUBIL) calculation. Clark, Courtney Call with M. Harper (Deloitte) to $525.00 0.3 $157.50discuss the Ohio income taxation at the partnership entity level of cancellation of debt income. Harper, Meredith Research cancellation of debt income $795.00 0.4 $318.00on the federal income tax return IRS form 1065 (return of partnership income).

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /01/2021 Harper, Meredith Call with C. Clark (Deloitte) to discuss $795.00 0.3 $238.50the Ohio income taxation at the partnership entity level of cancellation of debt income. Harper, Meredith Call with K. Bell, B. Sullivan (Deloitte) $795.00 0.3 $238.50to discuss the state income taxation at the partnership entity level of cancellation of debt income. Harrison, Steve Review updated draft term sheet. $850.00 0.8 $680.00 Marcellino, Matthew Call with A. Mathews (Deloitte) to $350.00 0.6 $210.00discuss revision to draft of contingent debt repayment memo to update defined terms and tax code sections. Marcellino, Matthew Call with D. Sanders, A. Mathews, A. $350.00 0.5 $175.00Serrano (Deloitte) to discuss cancellation of indebtedness calculation in bankruptcy model for updated CBL deal terms. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 2.1 $735.00Sanders (Deloitte) to discuss calculation of approximate value of new common equity issued per updated term sheet for purpose of updating cancellation of debt calculation in mode. Marcellino, Matthew Research debt modification rules and $350.00 1.1 $385.00interest disallowance based on proposed CBL deal terms. Marcellino, Matthew Update cancellation of debt tables to $350.00 1.2 $420.00incorporate information from debt modification calculations. Marcellino, Matthew Update debt modification tables from $350.00 2.1 $735.00debt schedule to include CBL proposed deal terms. Mathews, Ariel Call with M. Marcellino (Deloitte) to $450.00 0.6 $270.00discuss revision to draft of contingent debt repayment memo to update defined terms and tax code sections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /01/2021 Mathews, Ariel Call with M. Marcellino, D. Sanders, A. $450.00 0.5 $225.00Serrano (Deloitte) to discuss cancellation of indebtedness calculation in bankruptcy model for updated CBL deal terms. Mathews, Ariel Analyze the factors related to $450.00 0.9 $405.00excluding a debt instrument from being treated as a contingent payment debt instrument pursuant to Treasury Regulation section 1.1275-4(a)(2). Mathews, Ariel Call with M. Marcellino, A. Serrano, D. $450.00 2.1 $945.00Sanders (Deloitte) to discuss calculation of approximate value of new common equity issued per updated term sheet for purpose of updating cancellation of debt calculation in mode. Sanders, Dugan Prepare table in the bankruptcy model $350.00 1.4 $490.00for the purpose of calculating the value of new common equity issued per the updated term sheet. Sanders, Dugan Call with M. Marcellino, A. Mathews, A. $350.00 0.5 $175.00Serrano (Deloitte) to discuss cancellation of indebtedness calculation in bankruptcy model for updated CBL deal terms. Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 2.1 $735.00Mathews (Deloitte) to discuss calculation of approximate value of new common equity issued per updated term sheet for purpose of updating cancellation of debt calculation in mode. Sanders, Dugan Update cancellation of debt income $350.00 3.1 $1,085.00calculation in the bankruptcy model for updated deal terms per amended restructuring support agreement. Serrano, Alfredo Call with D. Sanders, A. Mathews, M. $670.00 0.5 $335.00Marcellino (Deloitte) to discuss cancellation of indebtedness calculation in bankruptcy model for

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /01/2021 Serrano, Alfredo Review comments to the restructuring $670.00 1.1 $737.00support agreement and related term sheet. Serrano, Alfredo Call (partial) with M. Marcellino, A. $670.00 0.3 $201.00Mathews, D. Sanders (Deloitte) to discuss calculation of approximate value of new common equity issued per updated term sheet for purpose of updating cancellation of debt calculation in mode. Sullivan, Brian Call with K. Bell, M. Harper (Deloitte) to $850.00 0.3 $255.00discuss the state income taxation at the partnership entity level of cancellation of debt income. /02/2021 Adler, David Analyze Ohio commercial activity tax $525.00 0.2 $105.00treatment of cancellation of debt transactions. Adler, David Respond to question on Ohio $525.00 0.2 $105.00Municipal income tax treatment of cancellation for partnerships and provide summary comments to B. Sullivan (Deloitte). Blinder, Michael Review applicable high yield discount $850.00 1.1 $935.00obligation (AHYDO) calculations with respect to the Convertible debt. Bozeman, Eddie Calculate CBL real estate investment $525.00 0.6 $315.00trust's interest in CBL operating partnership (OP) for purposes of the updated disclosure statement and net unrealized built-in-loss (NUBIL) calculation. Bozeman, Eddie Research related to bank debt and $525.00 0.5 $262.50whether the excess cash flow feature will cause the notes to be subject to the contingent payment debt instrument rules. Email J. Dudek, H. Yanchisin, S. Harrison, S. Alfredo (Deloitte) regarding the same.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /02/2021 Clark, Courtney Provide instruction to M. Harper $525.00 0.9 $472.50(Deloitte) related to taxability of cancellation of indebtedness income for Ohio commercial activities tax and Ohio municipal income taxes. Dudek, John Call with A. Serrano, A. Mathews, D. $795.00 1.0 $795.00Sanders, M. Marcellino (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet. Harper, Meredith Research treatment of cancellation of $795.00 1.3 $1,033.50debt income in Tennessee, Texas, Ohio. Harper, Meredith Calculate potential taxes due in $795.00 1.2 $954.00Tennessee and Texas as a result of cancellation of debt income. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 1.6 $560.00Sanders (Deloitte) to update projected equity values and allocation of debt recovery for cancellation of debt income calculation. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 1.0 $350.00Sanders, J. Dudek (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet. Mathews, Ariel Call with M. Marcellino, A. Serrano, D. $450.00 1.6 $720.00Sanders (Deloitte) to update projected equity values and allocation of debt recovery for cancellation of debt income calculation. Mathews, Ariel Call with M. Marcellino, A. Serrano, D. $450.00 1.0 $450.00Sanders, J. Dudek (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /02/2021 Mathews, Ariel Analyze the factors that would exclude $450.00 0.5 $225.00a debt instrument from being treated as a contingent payment debt instrument pursuant to Treasury Regulation section 1.1275-4(a)(2). Mathews, Ariel Meeting with D. Sanders (Deloitte) to $450.00 0.7 $315.00update the post-emergence enterprise value calculation in the bankruptcy model. Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 1.0 $350.00Mathews, J. Dudek (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet. Sanders, Dugan Call (partial) with M. Marcellino, A. $350.00 1.5 $525.00Serrano, A. Mathews (Deloitte) to update projected equity values and allocation of debt recovery for cancellation of debt income calculation. Sanders, Dugan Update cancellation of debt income $350.00 2.1 $735.00calculation in the bankruptcy model for allocation of different recovery pools per the terms of the new plan term sheet. Sanders, Dugan Update calculation of projected equity $350.00 3.2 $1,120.00value received by each claimholder for the purpose of updating the cancellation of debt income calculation and the post-emergence enterprise value calculation. Sanders, Dugan Meeting with A. Mathews (Deloitte) to $350.00 0.7 $245.00update the post-emergence enterprise value calculation in the bankruptcy model. Serrano, Alfredo Review tax attributes model related to $670.00 0.4 $268.00debt restructuring.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /02/2021 Serrano, Alfredo Call (partial) with M. Marcellino, A. $670.00 1.0 $670.00Mathews, D. Sanders (Deloitte) to update projected equity values and allocation of debt recovery for cancellation of debt income calculation. Serrano, Alfredo Call (partial) with M. Marcellino, A. $670.00 0.9 $603.00Mathews, D. Sanders, J. Dudek (Deloitte) to discuss updated cancellation of debt analysis based on new deal terms per the amended restructuring support agreement and new plan term sheet. Serrano, Alfredo Research contingent payment debt $670.00 0.9 $603.00instrument rules related to excess cash flows sweep feature on new debt issuance. Sullivan, Brian Review Ohio gross receipts tax $850.00 0.4 $340.00research regarding treatment of cancellation of debt income (CODI) at operating partnership. Yanchisin, Helen Respond to questions from J. Dudek, $850.00 0.5 $425.00E. Bozeman (Deloitte) regarding treatment of loan as a contingent payment debt instrument. /03/2021 Bozeman, Eddie Email B. Sullivan, J. Dudek, S. $525.00 0.2 $105.00Harrison, W. Wilmer (Deloitte) regarding state tax treatment of cancellation of debt income. Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 0.7 $556.50review the calculation of post-petition accrued interest on each pre-petition debt instrument. Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 0.9 $315.00discuss implementation of updates to debt instruments associated with issuance of debt for cash per proposed plan.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /03/2021 Marcellino, Matthew Call (partial) with A. Serrano, A. $350.00 1.3 $455.00Mathews, D. Sanders (Deloitte) to discuss updating the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Mathews, Ariel Meeting with D. Sanders (Deloitte) to $450.00 0.5 $225.00discuss updating the bankruptcy model for cash tax projections. Mathews, Ariel Call (partial) with M. Marcellino, A. $450.00 0.8 $360.00Serrano, D. Sanders (Deloitte) to discuss updating the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 1.6 $560.00Mathews (Deloitte) to discuss updating the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Sanders, Dugan Update applicable high yield discount $350.00 2.0 $700.00obligation debt schedules for each new debt instrument issued upon emergence. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 0.9 $315.00discuss implementation of updates to debt instruments associated with issuance of debt for cash per proposed plan. Sanders, Dugan Meeting with A. Mathews (Deloitte) to $350.00 0.5 $175.00discuss updating the bankruptcy model for cash tax projections. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 0.7 $245.00review the calculation of post-petition accrued interest on each pre-petition debt instrument.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /03/2021 Serrano, Alfredo Call (partial) with M. Marcellino, A. $670.00 0.3 $201.00Mathews, D. Sanders (Deloitte) to discuss updating the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Sullivan, Brian Review calculation of potential state $850.00 0.8 $680.00tax leakage for Texas and Tennessee. /04/2021 Bell, Kiera Research Tennessee apportionment $350.00 2.9 $1,015.00factor for receipts and how cancellation of debt would be sourced. Bozeman, Eddie Call with M. Cummings, D. Keddie, S. $525.00 0.3 $157.50Korczyk (Deloitte Audit) regarding state tax treatment of cancellation of debt income. Dudek, John Call (partial) with M. Marcellino, A. $795.00 1.0 $795.00Mathews, D. Sanders, A. Serrano (Deloitte) to discuss updating the cash tax projections in the bankruptcy model. Harper, Meredith Research treatment of cancellation of $795.00 1.1 $874.50debt income for purposes of Ohio City income tax returns. Harper, Meredith Research treatment of cancellation of $795.00 1.4 $1,113.00debt income for purposes of Tennessee franchise and excise taxes. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 0.6 $210.00Sanders (Deloitte) to review updates to the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Marcellino, Matthew Call with J. Dudek, A. Mathews, D. $350.00 1.6 $560.00Sanders, A. Serrano (Deloitte) to discuss updating the cash tax projections in the bankruptcy model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /04/2021 Mathews, Ariel Call with M. Marcellino, A. Serrano, D. $450.00 0.6 $270.00Sanders (Deloitte) to review updates to the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Mathews, Ariel Call with J. Dudek, M. Marcellino, D. $450.00 1.6 $720.00Sanders, A. Serrano (Deloitte) to discuss updating the cash tax projections in the bankruptcy model. Sanders, Dugan Call with J. Dudek, M. Marcellino, A. $350.00 1.6 $560.00Mathews, A. Serrano (Deloitte) to discuss updating the cash tax projections in the bankruptcy model. Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 0.6 $210.00Mathews (Deloitte) to review updates to the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence. Sanders, Dugan Review updates to the applicable high $350.00 2.4 $840.00yield discount obligation debt schedules in the bankruptcy model for each new debt instrument issued upon emergence. Sanders, Dugan Update cash tax projections in CBL's $350.00 3.4 $1,190.00bankruptcy model. Serrano, Alfredo Call (partial) with J. Dudek, M. $670.00 1.0 $670.00Marcellino, A. Mathews, D. Sanders (Deloitte) to discuss updating the cash tax projections in the bankruptcy model. Serrano, Alfredo Call (partial) with M. Marcellino, A. $670.00 0.3 $201.00Mathews, D. Sanders (Deloitte) to review updates to the applicable high yield discount obligation debt schedules for each new debt instrument issued upon emergence.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /05/2021 Bozeman, Eddie Call with M. Carrington, D. Goble, A. $525.00 0.9 $472.50Houghton (CBL), N. Broomhead (Deloitte) regarding whether CBL can qualify for the employee retention credit and manner in which credit would be calculated. Broomhead, Nick Call with M. Carrington, D. Goble, A. $425.00 0.9 $382.50Houghton (CBL), E. Bozeman (Deloitte) regarding whether CBL can qualify for the employee retention credit and manner in which credit would be calculated. Marcellino, Matthew Call with A. Serrano, A. Mathews, D. $350.00 1.7 $595.00Sanders (Deloitte) to discuss updates to fixed asset workbook depreciation calculations and subsequent effects on realized built-in loss calculations and cash tax projection. Mathews, Ariel Meeting with D. Sanders (Deloitte) to $450.00 1.0 $450.00discuss updating the fixed asset depreciation workbook for the tax adjustment to consider for cash tax projections. Mathews, Ariel Call with M. Marcellino, A. Serrano, D. $450.00 1.7 $765.00Sanders (Deloitte) to discuss updates to fixed asset workbook depreciation calculations and subsequent effects on realized built-in loss calculations and cash tax projection. Sanders, Dugan Update debt amortization schedules in $350.00 1.4 $490.00bankruptcy model for tax adjustment related to interest and original issuance discount amortization to consider for cash tax projections. Sanders, Dugan Meeting with A. Mathews (Deloitte) to $350.00 1.0 $350.00discuss updating the fixed asset depreciation workbook for the tax adjustment to consider for cash tax projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /05/2021 Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 1.7 $595.00Mathews (Deloitte) to discuss updates to fixed asset workbook depreciation calculations and subsequent effects on realized built-in loss calculations and cash tax projection. Sanders, Dugan Update fixed asset depreciation $350.00 2.8 $980.00workbook for tax adjustment to consider for cash tax projections. Serrano, Alfredo Call (partial) with M. Marcellino, A. $670.00 1.1 $737.00Mathews, D. Sanders (Deloitte) to discuss updates to fixed asset workbook depreciation calculations and subsequent effects on realized built-in loss calculations and cash tax projection. /06/2021 Bozeman, Eddie Review updated plan term sheet. $525.00 1.2 $630.00 Dudek, John Research contingent payment debt $795.00 1.7 $1,351.50instrument issues. /07/2021 Bozeman, Eddie Review updated plan term sheet and $525.00 1.9 $997.50restructuring support agreement. Harrison, Steve Review updated draft of proposed term $850.00 1.5 $1,275.00sheet for income tax considerations. Sanders, Dugan Update linking for interest and original $350.00 1.7 $595.00issuance discount amortization adjustments related to pre and post emergence debt for the cash tax projections. Sanders, Dugan Update formulas in the cancellation of $350.00 1.8 $630.00debt income calculation for potential recovery against interest accounts of liabilities subject to compromise. Sanders, Dugan Update linking for depreciation $350.00 1.9 $665.00projections in recognized built-in loss calculations to reflect updates to fixed asset depreciation workbook.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /07/2021 Sullivan, Brian Review state tax estimates in Texas, $850.00 1.8 $1,530.00Tennessee and Ohio related to the recognition of cancellation of debt income (CODI) in the emergence transaction. /08/2021 Bozeman, Eddie Call with F. Khaleel, A. Cobb (CBL), J. $525.00 0.5 $262.50Dudek, S. Harrison, D. Keddie, J. Kelley, S. Korczyk, M. Scalese, W. Wilmer (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Bozeman, Eddie Review possible cancellation of debt $525.00 0.4 $210.00income (CODI) impact on state taxes including review of Tennessee private letter ruling dealing with CODI. Dudek, John Call with F. Khaleel, A. Cobb (CBL), E. $795.00 0.5 $397.50Bozeman, S. Harrison, D. Keddie, J. Kelley, S. Korczyk, M. Scalese, W. Wilmer (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Harper, Meredith Calculate potential Tennessee excise $795.00 1.4 $1,113.00tax due if cancellation of debt is taxable for state purposes. Harrison, Steve Call with F. Khaleel, A. Cobb (CBL), E. $850.00 0.5 $425.00Bozeman, J. Dudek, D. Keddie, J. Kelley, S. Korczyk, M. Scalese, W. Wilmer (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Sanders, Dugan Analyze docket filing for the purpose of $350.00 0.4 $140.00identifying pertinent information to include in modeling for current proposed bankruptcy transactions.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Sullivan, Brian Review revised CBL state tax $850.00 0.8 $680.00exposure calculation for cancellation of debt income (CODI) recognition in Tennessee. Wilmer, William Review Tennessee (TN) excise tax $425.00 0.5 $212.50filings to assess potential cancellation of debt income (CODI) tax liability on emergence from bankruptcy. Wilmer, William Call with F. Khaleel, A. Cobb (CBL), E. $425.00 0.5 $212.50Bozeman, J. Dudek, S. Harrison, D. Keddie, J. Kelley, S. Korczyk, M. Scalese (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. /09/2021 Blinder, Michael Analyze issued price of the various $850.00 1.6 $1,360.00tranches of debt anticipated to be issued in emergence. Bozeman, Eddie Call with S. Harrison, D. Keddie, P. $525.00 0.8 $420.00Mano, P. Johnson, S. Korczyk (Deloitte Audit), J. Dudek (Tax) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. Bozeman, Eddie Review Treasury Regulation Section $525.00 0.4 $210.001.752-2(k) rules related to a partner's share of recourse liabilities and impact of guarantees of new notes and new term loan on CBL operating partnership's debt allocations. Bozeman, Eddie Review Tennessee tax statute and the $525.00 0.6 $315.00impact of real estate investment trust ownership on a limited liability entity's taxable income. Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 0.2 $159.00discuss the calculation of accrued interest for the pre-petition and post- petition period.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /09/2021 Dudek, John Call with S. Harrison, D. Keddie, P. $795.00 0.8 $636.00Mano, P. Johnson, S. Korczyk (Deloitte), E. Bozeman (Deloitte Tax) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. Harper, Meredith Call with B. Sullivan (Deloitte) to $795.00 0.3 $238.50discuss the inclusion of cancellation of debt income for Tennessee excise tax purposes. Harrison, Steve Call (partial) with E. Bozeman, D. $850.00 0.5 $425.00Keddie, P. Mano, P. Johnson, J. Dudek, S. Korczyk (Deloitte) to discuss potential impact of tax related bankruptcy matters on the 2020 financial statements. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 0.2 $70.00discuss the calculation of accrued interest for the pre-petition and post- petition period. Sullivan, Brian Call with M. Harper (Deloitte) to $850.00 0.3 $255.00discuss the inclusion of cancellation of debt income for Tennessee excise tax purposes. /10/2021 Bozeman, Eddie Review updated plan term sheet and $525.00 0.4 $210.00restructuring support agreement and impact on company's debt allocations under Treasury Regulation Section 1.752-2(k) - partner's share of recourse liabilities. Bozeman, Eddie Call with A. Cobb, C. Price (CBL), W. $525.00 0.9 $472.50Wilmer (Deloitte) regarding CBL’s 2021 - 2026 taxable income projections for cash flow assumptions. Bozeman, Eddie Call with J. Gurner, W. Wilmer $525.00 0.6 $315.00(Deloitte) to calculate allowable deduction for amount of earnings distributed to public real estate investment trust.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /10/2021 Bozeman, Eddie Call with M. Renzi (BRG), S. Goldring, $525.00 1.1 $577.50A. Arikat (Weil), A. Cobb, C. Price (CBL), W. Wilmer, S. Harrison, J. Dudek (Deloitte) to discuss tax implications of the proposed restructuring transaction, including cancellation of debt income. Bozeman, Eddie Research CBL's interest expense $525.00 0.8 $420.00deductions on defaulted loans and whether tax would deduct the higher stated default interest rate. Bozeman, Eddie Research Tennessee requirements to $525.00 0.6 $315.00be treated as a Ppublic real estate investment trust for the excise (income) tax exclusion for CBL's limited partnership and limited liability company (LLC) entities that file tax returns in Tennessee. Dudek, John Call with M. Renzi (BRG), S. Goldring, $795.00 1.1 $874.50A. Arikat (Weil), A. Cobb, C. Price (CBL), W. Wilmer, S. Harrison, E. Bozeman (Deloitte) to discuss tax implications of the proposed restructuring transaction, including cancellation of debt income. Gurney, Joseph Call with E. Bozeman, W. Wilmer $525.00 0.6 $315.00(Deloitte) to calculate allowable deduction for amount of earnings distributed to public real estate investment trust Harper, Meredith Summarize research related to the $795.00 1.7 $1,351.50taxability of cancellation of debt income for Tennessee excise tax purposes. Harrison, Steve Call with M. Renzi (BRG), S. Goldring, $850.00 1.1 $935.00A. Arikat (Weil), A. Cobb, C. Price (CBL), E. Bozeman, W. Wilmer, J. Dudek (Deloitte) to discuss tax implications of the proposed restructuring transaction, including cancellation of debt income.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /10/2021 Mathews, Ariel Review post-emergence tax basis $450.00 0.3 $135.00balance sheet for proposed emergence transactions. Peppelman, David Review email from J. Dudek (Deloitte) $795.00 0.8 $636.00regarding default interest; research and draft email regarding the same. Wilmer, William Call with A. Cobb, C. Price (CBL), E. $425.00 0.9 $382.50Bozeman (Deloitte) regarding CBL’s 2021 - 2026 taxable income projections for cash flow assumptions. Wilmer, William Call with M. Renzi (BRG), S. Goldring, $425.00 1.1 $467.50A. Arikat (Weil), A. Cobb, C. Price (CBL), E. Bozeman, S. Harrison, J. Dudek (Deloitte) to discuss tax implications of the proposed restructuring transaction, including cancellation of debt income. Wilmer, William Call with E. Bozeman, J. Gurner $425.00 0.6 $255.00(Deloitte) to calculate allowable deduction for amount of earnings distributed to public real estate investment trust /11/2021 Bozeman, Eddie Call with A. Arikat (Weil) regarding $525.00 0.3 $157.50CBL taxable income and cash flow projections. Bozeman, Eddie Review interest accrual on defaulted $525.00 0.6 $315.00loans and timing of deduction for income tax purposes. Bozeman, Eddie Continue to review updated plan term $525.00 0.2 $105.00sheet and restructuring support agreement and impact on company's debt allocations under Treasury Regulation Section 1.752-2(k) - partner's share of recourse liabilities. Bozeman, Eddie Review restructuring support $525.00 1.7 $892.50agreement and term sheet.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /11/2021 Dudek, John Call with A. Mathews (Deloitte) to $795.00 1.3 $1,033.50discuss the computation of recognized built-in losses at CBL & Associates Properties, Inc. for taxable income projections. Dudek, John Call with A. Serrano (Deloitte) to $795.00 1.3 $1,033.50discuss realized built-in-losses (RBIL) calculations related to debt restructuring. Harper, Meredith Document available guidance related $795.00 1.5 $1,192.50to Tennessee excise taxation of cancellation of debt income. Mathews, Ariel Clear notes to summary tabs within $450.00 2.2 $990.00bankruptcy model. Mathews, Ariel Call with J. Dudek (Deloitte) to discuss $450.00 1.3 $585.00the computation of recognized built-in losses at CBL and Associates Properties, Inc. for taxable income projections. Mathews, Ariel Update allocation of fair market value $450.00 2.8 $1,260.00at each property to common basis of property for purposes of computing recognized built-in losses. Mathews, Ariel Update computation of interest accrual $450.00 2.3 $1,035.00for changes to floating interest rates as of emergence on pre-emergence debt instruments. Mathews, Ariel Clear notes to pre-emergence tax $450.00 1.1 $495.00basis balance sheet. Peppelman, David Research deduction of default interest; $795.00 0.2 $159.00email to J. Dudek (Deloitte) regarding the same. Sanders, Dugan Continue to analyze docket filing for $350.00 0.6 $210.00the purpose of identifying pertinent information to include in modeling for current proposed bankruptcy transactions. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 1.3 $871.00realized built-in-losses (RBIL) calculations related to debt

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Dudek, John Call with A. Mathews, A. Serrano $795.00 1.3 $1,033.50(Deloitte) to review the tax basis balance sheets for purposes of analyzing built-in gain or loss upon emergence. Dudek, John Call with A. Mathews, A. Serrano $795.00 1.1 $874.50(Deloitte) to discuss the projected depreciation for purposes of analyzing recognized built-in losses. Dudek, John Call with A. Mathews, A. Serrano $795.00 2.1 $1,669.50(Deloitte) to review the computation of recognized built-in losses for purposes of analyzing taxable income. Gurney, Joseph Call with B. Sullivan, M. Harper $525.00 0.4 $210.00(Deloitte) to discuss Tennessee excise taxation of cancellation of debt income at the partnership entity level. Harper, Meredith Call with J. Gurney, B. Sullivan $795.00 0.4 $318.00(Deloitte) to discuss Tennessee excise taxation of cancellation of debt income at the partnership entity level. Harrison, Steve Review proposed debt restructuring $850.00 2.0 $1,700.00alternatives for potential impacts on cancellation of debt income and the overall emergence transaction. Mathews, Ariel Call with J. Dudek, A. Serrano $450.00 1.1 $495.00(Deloitte) to discuss the projected depreciation for purposes of analyzing recognized built-in losses. Mathews, Ariel Call with J. Dudek, A. Serrano $450.00 2.1 $945.00(Deloitte) to review the computation of recognized built-in losses for purposes of analyzing taxable income. Mathews, Ariel Call with J. Dudek, A. Serrano $450.00 1.3 $585.00(Deloitte) to review the tax basis balance sheets for purposes of analyzing built-in gain or loss upon emergence. Mathews, Ariel Draft fair market value of properties for $450.00 1.7 $765.00purposes of analyzing built-in gain or loss at each joint venture.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Sanders, Dugan Research proposed treatment $350.00 0.9 $315.00indicated by the Chapter 11 Plan in regard to letters of credit. Serrano, Alfredo Review tax attributes model related to $670.00 1.3 $871.00debt restructuring. Serrano, Alfredo Call with J. Dudek, A. Mathews $670.00 1.1 $737.00(Deloitte) to discuss the projected depreciation for purposes of analyzing recognized built-in losses. Serrano, Alfredo Call with J. Dudek, A. Mathews $670.00 2.1 $1,407.00(Deloitte) to review the computation of recognized built-in losses for purposes of analyzing taxable income. Serrano, Alfredo Call with J. Dudek, A. Mathews $670.00 1.3 $871.00(Deloitte) to review the tax basis balance sheets for purposes of analyzing built-in gain or loss upon emergence. Sullivan, Brian Call with J. Gurney, M. Harper $850.00 0.4 $340.00(Deloitte) to discuss Tennessee excise taxation of cancellation of debt income at the partnership entity level. /15/2021 Bozeman, Eddie Review 2021 taxable income $525.00 0.9 $472.50projections. Bozeman, Eddie Continue to review updated plan term $525.00 0.3 $157.50sheet and restructuring support agreement and impact on company's debt allocations under Treasury Regulation Section 1.752-2(k) - partner's share of recourse liabilities. Bozeman, Eddie Continue to review possible $525.00 0.2 $105.00cancellation of debt income (CODI) impact on state taxes including review of Tennessee private letter ruling dealing with CODI.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /15/2021 Bozeman, Eddie Call with A. Cobb, C. Price, T. Overley, $525.00 0.8 $420.00T. Wingo (CBL) regarding the company's bad debt reserve documentation and methods for analyzing reserves and impact on taxable income projections. Harrison, Steve Analyze additional interest expense $850.00 1.4 $1,190.00deductibility considerations with regards to the latest proposed restructuring support agreement. Wilmer, William Review taxable income projections $425.00 2.4 $1,020.00(2021) provided by C. Price (CBL) for purposes of 5 year projections for creditor representatives. /16/2021 Bozeman, Eddie Continue to review 2021 taxable $525.00 1.3 $682.50income projections. Bozeman, Eddie Review CBL's stock trading on over- $525.00 0.6 $315.00the-counter (OTC) market exchange and whether this meets Tennessee's requirement for a real estate investment trust to be traded on a national exchange registered under Section 6 of 1934 Act. Bozeman, Eddie Review interest accrual on defaulted $525.00 0.6 $315.00loans and timing of deduction for income tax purposes. Bozeman, Eddie Update call with A. Arikat (Weil) $525.00 0.2 $105.00regarding CBL taxable income and cash flow projections. Bozeman, Eddie Call with A. Cobb (CBL) regarding CBL $525.00 0.7 $367.50taxable income and cash flow projections. Bozeman, Eddie Call with W. Wilmer, J. Dudek $525.00 0.9 $472.50(Deloitte) regarding resolution on open items pertaining to net unrealized built- in-loss (NUBIL) calculation, tax treatment of certain items impacting 2021 and 5 year tax projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /16/2021 Dudek, John Call with W. Wilmer, E. Bozeman $795.00 0.9 $715.50(Deloitte) regarding resolution on open items pertaining to net unrealized built- in-loss (NUBIL) calculation, tax treatment of certain items impacting 2021 and 5 year tax projections. Dudek, John Call with A. Serrano (Deloitte) to $795.00 1.4 $1,113.00discuss draft slide deck and tax attributes model assumptions related to debt restructuring. Dudek, John Call with A. Mathews (Deloitte) to $795.00 0.5 $397.50review the applicable high yield discount obligation analysis for purposes of calculating cash tax projections. Mathews, Ariel Call with J. Dudek (Deloitte) to review $450.00 0.5 $225.00the applicable high yield discount obligation analysis for purposes of calculating cash tax projections. Mathews, Ariel Meeting with D. Sanders (Deloitte) to $450.00 0.4 $180.00assess variance between tax basis balance sheet values and update 2020 trial balance values. Mathews, Ariel Review trial balance as of 12/31/2020. $450.00 0.5 $225.00 Osborne, Shelley Call with C. Price (CBL), W. Wilmer $300.00 1.1 $330.00(Deloitte) regarding resolution of tax comments on 2021 taxable income projections and open items list pertaining to net unrealized built-in- loss (NUBIL) calculation. Osborne, Shelley Update taxable income projections. $300.00 2.0 $600.00 Sanders, Dugan Meeting with A. Mathews (Deloitte) to $350.00 0.4 $140.00assess variance between tax basis balance sheet values and update 2020 trial balance values. Sanders, Dugan Update bankruptcy tax model to $350.00 1.2 $420.00include updated taxable income calculation.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /16/2021 Sanders, Dugan Update bankruptcy tax model to map $350.00 1.6 $560.00new 2020 trial balance information to tax basis balance sheet. Sanders, Dugan Update cash tax projections in the $350.00 2.6 $910.00bankruptcy tax model. Sanders, Dugan Update debt amortization schedules in $350.00 2.4 $840.00the bankruptcy tax model for the proposed debt instruments. Sanders, Dugan Analyze support files and new dockets $350.00 1.4 $490.00for updated information to use in modeling efforts. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 1.4 $938.00draft slide deck and tax attributes model assumptions related to debt restructuring. Serrano, Alfredo Prepare tax attributes model $670.00 2.0 $1,340.00assumptions listing related to debt restructuring. Serrano, Alfredo Continue to review tax attributes model $670.00 0.7 $469.00related to debt restructuring. Serrano, Alfredo Prepare slide deck related to debt $670.00 1.2 $804.00restructuring. Wilmer, William Call with C. Price (CBL), S. Osborne $425.00 1.1 $467.50(Deloitte) regarding resolution of tax comments on 2021 taxable income projections and open items list pertaining to net unrealized built-in- loss (NUBIL) calculation. Wilmer, William Call with E. Bozeman, J. Dudek $425.00 0.9 $382.50(Deloitte) regarding resolution on open items pertaining to net unrealized built- in-loss (NUBIL) calculation, tax treatment of certain items impacting 2021 and 5 year tax projections. Wilmer, William Call with D. Goble (CBL) regarding $425.00 0.5 $212.50joint venture tax capital account calculation rollforward for inclusion in net unrealized built-in-loss (NUBIL) calculation.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /16/2021 Wilmer, William Call with D. Goble (CBL) regarding $425.00 0.3 $127.50joint venture tax capital account calculation rollforward for inclusion in net unrealized built-in-loss (NUBIL) calculation. Wilmer, William Review Internal Revenue Service (IRS) $425.00 3.6 $1,530.00notice 2003-65, Treasury Regulation 1.1374-4, Treasury Regulation 1.461-4 to assess realized built-in-losses (RBIL) impact of certain accrued liabilities on the balance sheet. Wilmer, William Review client 2020 and 2021 taxable $425.00 1.3 $552.50income (TI) projections for net unrealized built-in-loss (NUBIL) calculation. /17/2021 Bozeman, Eddie Review restructuring term sheet. $525.00 1.3 $682.50 Bozeman, Eddie Call with F. Khaleel, A. Cobb, C. Price $525.00 0.5 $262.50(CBL), W. Wilmer (Deloitte) regarding CBL taxable income projections. Bozeman, Eddie Call with W. Wilmer (Deloitte) $525.00 0.5 $262.50regarding 2021 taxable income projections and bankruptcy provisions related to the IRC Section 382 (net operating loss carryforward rules) change in control. Dudek, John Call with M. Marcellino, D. Sanders, A. $795.00 2.1 $1,669.50Serrano, A. Mathews (Deloitte) to discuss updates to recognized built-in loss calculations related to debt restructuring. Dudek, John Call with W. Wilmer (Deloitte) to $795.00 1.0 $795.00discuss IRC notice 2003-65, application to certain book accruals and whether they could create post- change Realized Built-in-Losses (RBILs). Dudek, John Call with S. Harrison, A. Serrano, A. $795.00 1.9 $1,510.50Mathews, D. Sanders, M. Marcellino (Deloitte) to discuss tax attributes

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /17/2021 Dudek, John Call with A. Mathew, D. Sanders, M. $795.00 2.0 $1,590.00Marcellino (Deloitte) to review various cancellation of debt income results associated with different recovery scenarios. Dudek, John Call with A. Serrano, M. Marcellino $795.00 0.9 $715.50(Deloitte) to discuss depreciation calculations for properties held by the operating partnership. Harrison, Steve Call with M. Marcellino, A. Mathews, D. $850.00 1.9 $1,615.00Sanders, A. Serrano, J. Dudek (Deloitte) to discuss tax attributes model related to debt restructuring. Marcellino, Matthew Call with D. Sanders, A. Serrano, A. $350.00 2.1 $735.00Mathews, J. Dudek (Deloitte) to discuss updates to recognized built-in loss calculations related to debt restructuring. Marcellino, Matthew Call with J. Dudek, A. Serrano $350.00 0.9 $315.00(Deloitte) to discuss depreciation calculations for properties held by the operating partnership. Marcellino, Matthew Call with S. Harrison, A. Mathews, D. $350.00 1.9 $665.00Sanders, A. Serrano, J. Dudek (Deloitte) to discuss tax attributes model related to debt restructuring. Marcellino, Matthew Call with J. Dudek, D. Sanders, A. $350.00 2.0 $700.00Mathews (Deloitte) to review various cancellation of debt income results associated with different recovery scenarios. Mathews, Ariel Review computation of depreciation $450.00 0.4 $180.00projections for purposes of assessing recognized built-in losses pursuant to IRC section 382 (net operating loss carryforward rules). Mathews, Ariel Call with J. Dudek, D. Sanders, M. $450.00 2.0 $900.00Marcellino (Deloitte) to review various cancellation of debt income results associated with different recovery scenarios.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /17/2021 Mathews, Ariel Call with M. Marcellino, D. Sanders, A. $450.00 2.1 $945.00Serrano, J. Dudek (Deloitte) to discuss updates to recognized built-in loss calculations related to debt restructuring. Mathews, Ariel Call with S. Harrison, M. Marcellino, D. $450.00 1.9 $855.00Sanders, A. Serrano, J. Dudek (Deloitte) to discuss tax attributes model related to debt restructuring. Sanders, Dugan Call with M. Marcellino, A. Serrano, A. $350.00 2.1 $735.00Mathews, J. Dudek (Deloitte) to discuss updates to recognized built-in loss calculations related to debt restructuring. Sanders, Dugan Call with S. Harrison, M. Marcellino, A. $350.00 1.9 $665.00Mathews, A. Serrano, J. Dudek (Deloitte) to discuss tax attributes model related to debt restructuring. Sanders, Dugan Test various cancellation of debt $350.00 0.8 $280.00income results associated with different recovery scenarios prior to call with S. Harrison (Deloitte). Sanders, Dugan Update bankruptcy model to consider $350.00 2.8 $980.00assets and liabilities at the BIDEVLLC entity as of the most updated trial balance support. Sanders, Dugan Update bankruptcy model for $350.00 3.2 $1,120.00depreciation calculations for properties held by the operating partnership. Sanders, Dugan Call with J. Dudek, A. Mathews, M. $350.00 2.0 $700.00Marcellino (Deloitte) to review various cancellation of debt income results associated with different recovery scenarios. Serrano, Alfredo Continue to review tax attributes model $670.00 0.4 $268.00related to debt restructuring. Serrano, Alfredo Call with S. Harrison, M. Marcellino, A. $670.00 1.9 $1,273.00Mathews, D. Sanders, J. Dudek (Deloitte) to discuss tax attributes model related to debt restructuring.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /17/2021 Serrano, Alfredo Call with J. Dudek, M. Marcellino $670.00 0.9 $603.00(Deloitte) to discuss depreciation calculations for properties held by the operating partnership. Serrano, Alfredo Call with M. Marcellino, D. Sanders, A. $670.00 2.1 $1,407.00Mathews, J. Dudek (Deloitte) to discuss updates to recognized built-in loss calculations related to debt restructuring. Wilmer, William Call with F. Khaleel, A. Cobb, C. Price $425.00 0.5 $212.50(CBL), E. Bozeman (Deloitte) regarding CBL taxable income projections. Wilmer, William Correspond with J. Dudek (Deloitte) $425.00 1.3 $552.50regarding accrual method tax payer treatment of certain accrued expenses to assess realized built-in-losses (RBIL) limitations and 2021 taxable income projections. Wilmer, William Call with J. Dudek (Deloitte) to discuss $425.00 1.0 $425.00IRC notice (IRS guidance that needed to be interpreted) 2003-65, application to certain book accruals and whether they could create post-change Realized Built-in-Losses (RBILs). Wilmer, William Call with E. Bozeman (Deloitte) $425.00 0.5 $212.50regarding 2021 taxable income projections and bankruptcy provisions related to the IRC Section 382 (net operating loss carryforward rules) change in control. /18/2021 Bozeman, Eddie Continue to review 2021 taxable $525.00 0.8 $420.00income projections. Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 2.2 $1,749.00update realized built-in loss rollout and the allocation of fair market value based on project codes instead of the unique property management software codes.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /18/2021 Dudek, John Meeting with A. Serrano (partial), D. $795.00 3.4 $2,703.00Sanders (Deloitte) to review the assigned property management software codes for each property for the purpose of referencing in order to pull in project codes. Osborne, Shelley Review updates of taxable income $300.00 3.3 $990.00projection files. Osborne, Shelley Review 704C properties for BIG $300.00 1.5 $450.00purposes in the model for debt valuation. Sanders, Dugan Meeting with J. Dudek, A. Serrano $350.00 3.4 $1,190.00(partial) (Deloitte) to review the assigned property management software codes for each property for the purpose of referencing in order to pull in project codes. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 2.2 $770.00update the realized built-in loss rollout and the allocation of fair market value based on project codes instead of the unique property management software codes. Sanders, Dugan Assess cause of identified errors in $350.00 1.6 $560.00basis amounts that were populating in the updated fixed asset workbook. Serrano, Alfredo Meeting with J. Dudek, D. Sanders $670.00 1.3 $871.00(Deloitte) to review the assigned property management software codes for each property for the purpose of referencing in order to pull in project codes Wilmer, William Review 2021 taxable income (TI) $425.00 2.2 $935.00projection model and IRC section 382 (net operating loss carryforward rules) allocation principles /19/2021 Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 1.1 $874.50review the assigned common tax basis amount for each property based on the project codes.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /19/2021 Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 0.9 $715.50review updates for manual adjustments to common tax basis for certain properties. Dudek, John Call with A. Serrano, W. Wilmer $795.00 2.1 $1,669.50(partial) (Deloitte) to discuss bases in properties held by the operating partnership and review terms of certain debt instruments subject to compromise. Osborne, Shelley Update debt valuation model review for $300.00 3.4 $1,020.00704c consideration. Osborne, Shelley Call with W. Wilmer (Deloitte) to review $300.00 1.1 $330.00gain allocations prepared for 2021 taxable income projections requested by F. Khaleel (CBL). Sanders, Dugan Update fixed asset workbook to include $350.00 1.7 $595.00a variance analysis to compare amounts capturing in property info summary against the various Client support files to populate such summary. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 1.1 $385.00review the assigned common tax basis amount for each property based on the project codes. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 0.9 $315.00review updates for manual adjustments to common tax basis for certain properties. Sanders, Dugan Update fixed asset workbook to $350.00 1.6 $560.00capture and allocate common tax basis based upon unique project codes assigned using Client support. Sanders, Dugan Continue to update fixed asset $350.00 1.3 $455.00workbook to capture and allocate fair market value based upon unique project codes assigned using Client support.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /19/2021 Serrano, Alfredo Call with J. Dudek, W. Wilmer (partial) $670.00 2.1 $1,407.00(Deloitte) to discuss bases in properties held by the operating partnership and review terms of certain debt instruments subject to compromise. Wilmer, William Call with J. Dudek, A. Serrano $425.00 1.5 $637.50(Deloitte) to discuss bases in properties held by the operating partnership and review terms of certain debt instruments subject to compromise. Wilmer, William Call with S. Osborne (Deloitte) to $425.00 1.1 $467.50review gain allocations prepared for 2021 taxable income projections requested by F. Khaleel (CBL). /20/2021 Dudek, John Meeting with A. Serrano, D. Sanders $795.00 2.5 $1,987.50(Deloitte) to update fixed asset summary workbook for updated depreciation projections. Sanders, Dugan Meeting with J. Dudek, A. Serrano $350.00 2.5 $875.00(Deloitte) to update the fixed asset summary workbook for updated depreciation projections. Serrano, Alfredo Meeting with J. Dudek, D. Sanders $670.00 2.5 $1,675.00(Deloitte) to update the fixed asset summary workbook for updated depreciation projections. /22/2021 Bozeman, Eddie Call with F. Khaleel, A. Cobb (CBL), D. $525.00 0.6 $315.00Keddie, 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.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Dudek, John Call with F. Khaleel, A. Cobb (CBL), D. $795.00 0.6 $477.00Keddie, J. Kelley, S. Korczyk, M. Scalese, W. Wilmer, E. Bozeman (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.9 $715.50discuss the allocation of depreciation deductions under Treasury Regulation section 1.1374-4(i)(6) to recognized built-in losses. Marcellino, Matthew Review amended restructuring $350.00 2.7 $945.00agreement to note changes from prior agreement to update bankruptcy modeling inputs. Mathews, Ariel Review email communication with W. $450.00 1.2 $540.00Wilmer (Deloitte) regarding the fixed asset workbook. Osborne, Shelley Review debt team model for coding $300.00 2.8 $840.00accuracy and calculation logic, create comparison file to begin updating for contribution layer IRC section 704c - partner's distributive share - contributed property - differences. Osborne, Shelley Reconcile fair market value data $300.00 3.7 $1,110.00received from client to projection model and debt team model. Osborne, Shelley Check fixed asset rollout and check $300.00 1.4 $420.00whether change in use is considered. Osborne, Shelley Update model and gain layer $300.00 1.9 $570.00implications on net unrealized built-in- loss (NUBIL) calculation and comparison. Osborne, Shelley Call with W. Wilmer (Deloitte) to $300.00 0.3 $90.00discuss 2021 gain allocations for use in the taxable income (TI) projections as well as game plan for review of net unrealized built-in-loss (NUBIL) model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Sanders, Dugan Analyze amended restructuring $350.00 3.1 $1,085.00support agreement for newly incorporated changes to be modeled. Sanders, Dugan Review terms currently being $350.00 1.3 $455.00leveraged in the model for the purpose of assessing updated items per the amended restructuring support agreement. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.9 $603.00the allocation of depreciation deductions under Treasury Regulation section 1.1374-4(i)(6) to recognized built-in losses. Serrano, Alfredo Review allocation of depreciation $670.00 0.7 $469.00deductions under Treasury Regulation section 1.1374-4(i)(6) to recognized built-in losses. Wilmer, William Call with S. Osborne (Deloitte) to $425.00 0.3 $127.50discuss 2021 gain allocations for use in the taxable income (TI) projections as well as game plan for review of net unrealized built-in-loss (NUBIL) model. Wilmer, William Email J. Dudek (Deloitte) in response $425.00 0.8 $340.00to note requesting confirmations for the realized built-in-losses (RBIL)/ net unrealized built-in-loss (NUBIL) model. Wilmer, William Call with F. Khaleel, A. Cobb (CBL), E. $425.00 0.6 $255.00Bozeman, D. Keddie, J. Kelley, S. Korczyk, M. Scalese, J. Dudek (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. /23/2021 Bozeman, Eddie Review final restructuring support $525.00 0.3 $157.50agreement, term sheet and company press release announcing the agreement.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /23/2021 Marcellino, Matthew Draft informational memo for A. $350.00 1.8 $630.00Serrano (Deloitte) regarding updated changes within newly filed restructuring Settlement agreement for debt work out. Marcellino, Matthew Review updated restructuring $350.00 0.4 $140.00settlement agreement filed with court to assess changes associated with bankruptcy modeling inputs. Marcellino, Matthew Update draft restructuring memo for $350.00 0.6 $210.00the applicable changes outlined in the amended restructuring agreement. Mathews, Ariel Analyze amended restructuring $450.00 2.6 $1,170.00support agreement for purposes of analyzing U.S. federal income tax consequences. Osborne, Shelley Update model for Jacobs contribution $300.00 2.6 $780.00and check other contribution layers incorporated into the projection file. Osborne, Shelley Pull in debt team model calculation into $300.00 3.8 $1,140.00projection file, manually check coding and update inconsistencies in file. Osborne, Shelley Update Jacobs IRC Section 704c - $300.00 0.6 $180.00partner's distributive share - contributed property - layer contribution effects on net unrealized built-in-loss (NUBIL) calculation and how to implement adjustment to file. Sanders, Dugan Review M. Marcelino's (Deloitte) $350.00 2.2 $770.00summary of the amended restructuring support agreement Sanders, Dugan Respond to A. Mathew's (Deloitte) $350.00 1.1 $385.00comments regarding summary of amended restructuring support agreement. /24/2021 Bozeman, Eddie Review 2021 - 2025 taxable income $525.00 0.8 $420.00projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /24/2021 Dudek, John Call with W. Wilmer (Deloitte) $795.00 0.5 $397.50regarding questions on realized built- in-losses (RBIL)/ net unrealized built- in-loss (NUBIL) model and methodology to allocate across joint venture interests. Mathews, Ariel Review template for use in bankruptcy $450.00 0.2 $90.00model to analyze treasury regulation IRC section 1.382-6 (allocation of income and loss to periods before and after change date for purposes of IRC section 382 under the Internal Revenue Code). Osborne, Shelley Perform tax model review for overall $300.00 2.1 $630.00working mechanics and identify data sections which need additional updates. Sanders, Dugan Update bankruptcy tax model for $350.00 3.3 $1,155.00updated terms per the amended restructuring support agreement. Wilmer, William Call with J. Dudek (Deloitte) regarding $425.00 0.5 $212.50questions on realized built-in-losses (RBIL)/ net unrealized built-in-loss (NUBIL) model and methodology to allocate across joint venture interests. /25/2021 Bozeman, Eddie Continue to review 2021 - 2025 taxable $525.00 0.9 $472.50income projections. Bozeman, Eddie Review CBL management company $525.00 0.4 $210.002020 taxable income. Osborne, Shelley Update projection file for certain values $300.00 1.8 $540.00and code value to property. Osborne, Shelley Updated model for debt valuation for $300.00 0.4 $120.00variances with debt team model version.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /25/2021 Osborne, Shelley Call with W. Wilmer (Deloitte) $300.00 0.2 $60.00regarding allocation of provided by client values within IRC Section 704c - partner's distributive share - contributed property - model to analyze built-in gain/loss by asset of realized built-in-losses (RBIL) calculation. Osborne, Shelley Compare model and reconciliation of $300.00 3.1 $930.00project coding and basis calculation. Sanders, Dugan Continue to update bankruptcy model $350.00 1.0 $350.00for updated terms per the amended restructuring support agreement. Wilmer, William Call with S. Osborne (Deloitte) $425.00 0.2 $85.00regarding allocation of provided by client values within IRC Section 704c - partner's distributive share - contributed property - model to analyze built-in gain/loss by asset of realized built-in-losses (RBIL) calculation. Wilmer, William Review historical IRC section 704(C) - $425.00 0.7 $297.50partner's distributive share - contributed property - contribution layers for inclusion in realized built-in- losses (RBIL) model. /26/2021 Bozeman, Eddie Continue to review 2021 - 2025 taxable $525.00 0.5 $262.50income projections. Osborne, Shelley Updated projection file and reconciled $300.00 0.7 $210.00model variances. Osborne, Shelley Update model for allocation including $300.00 2.1 $630.00contribution group consideration and IRC Section 704c - partner's distributive share - contributed property - step ups. Osborne, Shelley Update projections file and reconcile $300.00 3.5 $1,050.00debt team's model to real estate projection files. Osborne, Shelley Updated projection model for $300.00 0.2 $60.00outstanding data points.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /26/2021 Wilmer, William Review realized built-in-losses $425.00 2.6 $1,105.00(RBIL)/net unrealized built-in-loss (NUBIL) model for purposes of assessing appropriate tax allocations and determine open items for Client. /27/2021 Osborne, Shelley Reconcile gain variances to projection $300.00 2.5 $750.00file and debt team model. Wilmer, William Email to C. Price (CBL) requesting $425.00 0.3 $127.50confirmation of certain open items and request review of certain inputs in the net unrealized built-in-loss (NUBIL) model. Wilmer, William Review net unrealized built-in-loss $425.00 1.5 $637.50(NUBIL) model. /28/2021 Bozeman, Eddie Review CBL real estate investment $525.00 0.7 $367.50trust (REIT) 2021 - 2026 taxable income projections. /29/2021 Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 1.5 $1,192.50discuss updating the fixed asset workbook for W. Wilmer's (Deloitte) review comments. Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 0.8 $636.00discuss updating the fixed asset workbook to include updated project code assignments provided by CBL. Marcellino, Matthew Continue to review amended $350.00 1.1 $385.00restructuring support agreement for application to debt cancellation model. Sanders, Dugan Update fixed asset workbook to include $350.00 1.7 $595.00updated project code assignments related to fair market value of individual properties. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 0.8 $280.00discuss updating the fixed asset workbook to include updated project code assignments provided by CBL.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /29/2021 Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 1.5 $525.00discuss updating the fixed asset workbook for W. Wilmer's (Deloitte) review comments. Sanders, Dugan Clear notes to fixed asset workbook. $350.00 2.1 $735.00/30/2021 Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 1.0 $795.00update the project code assignment and the mortgage value mapping within the fixed asset workbook. Dudek, John Call with W. Wilmer, A. Serrano $795.00 0.5 $397.50(Deloitte) to discuss cash tax projections and source documents provided by client. Marcellino, Matthew Update built-in loss calculations for $350.00 2.1 $735.00newly provided taxable income estimates. Sanders, Dugan Update project code assignment and $350.00 1.6 $560.00mortgage value mapping within the fixed asset workbook. Sanders, Dugan Correspond with S. Osborne (Deloitte) $350.00 0.2 $70.00regarding recent updates to the fixed asset workbook. Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 1.0 $350.00update the project code assignment and the mortgage value mapping within the fixed asset workbook. Serrano, Alfredo Call with W. Wilmer, J. Dudek $670.00 0.5 $335.00(Deloitte) to discuss cash tax projections and source documents provided by client. Wilmer, William Call with A. Serrano, J. Dudek $425.00 0.5 $212.50(Deloitte) to discuss cash tax projections and source documents provided by client.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /31/2021 Bozeman, Eddie Call with W. Wilmer (Deloitte) to $525.00 0.6 $315.00discuss IRC Section 704(b) (partner's distributive share) gain allocations, IRC Section 704(c) - partner's distributive share - contributed property, IRC Section 754 (electing adjustment to partnership property). Bozeman, Eddie Call with W. Wilmer (Deloitte) to $525.00 0.8 $420.00discuss IRC Section 704(b) (partner's distributive share) gain allocations, IRC Section 704(c) - partner's distributive share - contributed property, gain allocations, 5 year taxable income projections. Bozeman, Eddie Continue to review CBL real estate $525.00 0.7 $367.50investment trust (REIT) 2021 - 2026 taxable income projections. Marcellino, Matthew Prepare summary schedule outlining $350.00 1.2 $420.00depreciable basis of fixed assets. Wilmer, William Call with E. Bozeman (Deloitte) to $425.00 0.6 $255.00discuss IRC Section 704(b) (partner's distributive share) gain allocations, IRC Section 704(c) - partner's distributive share - contributed property, IRC Section 754 (electing adjustment to partnership property). Wilmer, William Call with E. Bozeman (Deloitte) to $425.00 0.8 $340.00discuss IRC Section 704(b) (partner's distributive share) gain allocations, IRC Section 704(c) - partner's distributive share - contributed property, gain allocations, 5 year taxable income projections. Wilmer, William Review IRC section 704(C) - partner’s $425.00 2.1 $892.50distributive share - allocations within debt team realized built-in-losses (RBIL) model to assess tax allocation to real estate investment trust (REIT) to calculate REIT realized built-in- losses (RBILs).

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /31/2021 Wilmer, William Review IRC Section 704(C) - partner's $425.00 3.4 $1,445.00distributive share - contributed property - allocations within debt team realized built-in-losses model /01/2021 Dudek, John Meeting with A. Serrano, D. Sanders $795.00 1.1 $874.50(Deloitte) to review notes for the fixed asset workbook. Marcellino, Matthew Update site to include additional court $350.00 1.4 $490.00filing related to bankruptcy. Sanders, Dugan Update the fixed asset workbook to $350.00 2.3 $805.00calculate realized built-in losses for existing finance costs differently. Sanders, Dugan Meeting with J. Dudek, A. Serrano $350.00 1.1 $385.00(Deloitte) to review notes for the fixed asset workbook. Serrano, Alfredo Meeting with J. Dudek, D. Sanders $670.00 1.1 $737.00(Deloitte) to review notes for the fixed asset workbook. /02/2021 Bozeman, Eddie Review CBL projected 2021 - 2026 $525.00 0.4 $210.00taxable income. Marcellino, Matthew Update CBL subsite to include $350.00 0.3 $105.00informational Dockets for reference. /05/2021 Bozeman, Eddie Call with F. Khaleel, A. Cobb (CBL), W. $525.00 0.3 $157.50Wilmer, S. Korczyk, J. Kelley, J. Dudek, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Bozeman, Eddie Review 2021 - 2026 taxable income $525.00 0.5 $262.50projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /05/2021 Bozeman, Eddie Call with S. Goldring, A. Arikat, D. $525.00 0.6 $315.00Levy, K. Jackson (Weil), W. Wilmer, J. Dudek, S. Harrison, J. Forrest, J. Vollbracht (Deloitte) regarding application of IRC section 305 - distributions of stock and stock rights, to exchangeable notes issued for conte Dudek, John Call with F. Khaleel, A. Cobb (CBL), W. $795.00 0.3 $238.50Wilmer, S. Korczyk, J. Kelley, E. Bozeman, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Dudek, John Call with J. Vollbracht (Deloitte) to $795.00 0.5 $397.50discuss IRC section 305 - distributions of stock and stock rights - deemed dividend issue related to the issuance of new convertible debt by the operating partnership. Dudek, John Call with S. Goldring, A. Arikat, D. $795.00 0.6 $477.00Levy, K. Jackson (Weil), W. Wilmer, S. Harrison, J. Forrest, J. Vollbracht, E. Bozeman (Deloitte) regarding application of IRC section 305 - distributions of stock and stock rights, to exchangeable notes issued for con Forrest, Jonathan Analyze potential application of IRC $850.00 0.7 $595.00section 305 - distributions of stock and stock rights - to exchangeable notes at operating partnership. Forrest, Jonathan Call with S. Goldring, A. Arikat, D. $850.00 0.6 $510.00Levy, K. Jackson (Weil), W. Wilmer, J. Dudek, S. Harrison, J. Vollbracht, E. Bozeman (Deloitte) regarding application of IRC section 305 - distributions of stock and stock rights, to exchangeable notes issued for conte

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /05/2021 Harrison, Steve Call with F. Khaleel, A. Cobb (CBL), W. $850.00 0.3 $255.00Wilmer, E. Bozeman, J. Kelley, J. Dudek (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Harrison, Steve Call with S. Goldring, A. Arikat, D. $850.00 0.6 $510.00Levy, K. Jackson (Weil), W. Wilmer, J. Dudek, J. Forrest, J. Vollbracht, E. Bozeman (Deloitte) regarding application of IRC section 305 - distributions of stock and stock rights, to exchangeable notes issued for contem Sanders, Dugan Review workstreams related to CBL's $350.00 0.6 $210.00bankruptcy for the purpose of preparing for upcoming meeting with A. Serrano (Deloitte). Vollbracht, Jason Call with J. Dudek (Deloitte) to discuss $850.00 0.5 $425.00IRC section 305 - distributions of stock and stock rights - deemed dividend issue related to the issuance of new convertible debt by the operating partnership. Vollbracht, Jason Call with S. Goldring, A. Arikat, D. $850.00 0.6 $510.00Levy, K. Jackson (Weil), W. Wilmer, J. Dudek, S. Harrison, J. Forrest, E. Bozeman (Deloitte) regarding application of IRC section 305 - distributions of stock and stock rights, to exchangeable notes issued for contempl Vollbracht, Jason Review term sheet and emails from $850.00 1.0 $850.00Akin and Weil regarding application of IRC section 305 - distributions of stock and stock rights - deemed dividend issue related to issuance of new convertible debt and related research.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /05/2021 Wilmer, William Call with F. Khaleel, A. Cobb (CBL), J $425.00 0.3 $127.50Dudek, S. Korczyk, J. Kelley, E. Bozeman, S. Harrison (Deloitte) to discuss bankruptcy updates and timing of U.S. Securities and Exchange Commission (SEC) reporting. Wilmer, William Call with S. Goldring, A. Arikat, D. $425.00 0.6 $255.00Levy, K. Jackson (Weil), J. Dudek, S. Harrison, J. Forrest, J. Vollbracht, E. Bozeman (Deloitte) regarding application of IRC section 305 - distributions of stock and stock rights, to exchangeable notes issued for cont /06/2021 Bozeman, Eddie Call with D. Holmberg, C. Cowell $525.00 0.6 $315.00(Akin), S. Goldring, A. Arikat (Weil), J. Vollbracht, S. Harrison, J. Forrest, J. Dudek (Deloitte) to discuss exchangeable note issues related IRC section 305 - distributions of stock and stock rights. Bozeman, Eddie Call with J. Curry (CBL) regarding $525.00 0.3 $157.50disclosure statement and new terms. Bozeman, Eddie Review IRC section 305 - distributions $525.00 1.1 $577.50of stock and stock rights - applicability to exchangeable notes and partnership corollary provisions. Dudek, John Call with W. Wilmer, A. Serrano $795.00 0.4 $318.00(Deloitte) to discuss allocations under IRC section 704(c) (special partnership allocations). Dudek, John Call with D. Holmberg, C. Cowell $795.00 0.6 $477.00(Akin), S. Goldring, A. Arikat (Weil), J. Vollbracht, S. Harrison, J. Forrest, E. Bozeman (Deloitte) to discuss exchangeable note issues related IRC section 305 - distributions of stock and stock rights.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /06/2021 Forrest, Jonathan Call with D. Holmberg, C. Cowell $850.00 0.6 $510.00(Akin), S. Goldring, A. Arikat (Weil), J. Vollbracht, S. Harrison, E. Bozeman and J. Dudek (Deloitte) to discuss exchangeable note issues related IRC section 305 - distributions of stock and stock rights. Hahn, Erich Update conversion exchange ratio on $850.00 0.3 $255.00partnership interest. Harrison, Steve Call with D. Holmberg, C. Cowell $850.00 0.6 $510.00(Akin), S. Goldring, A. Arikat (Weil), J. Vollbracht, J. Forrest, E. Bozeman and J. Dudek (Deloitte) to discuss exchangeable note issues related IRC section 305 - distributions of stock and stock rights. Marcellino, Matthew Call with A. Serrano (partial), D. $350.00 0.8 $280.00Sanders (Deloitte) to discuss workstream coordination and update bankruptcy model for IRC section 704c (special partnership allocations) partnership allocations related to contributed property. Sanders, Dugan Call with A. Serrano (partial), M. $350.00 0.8 $280.00Marcellino (Deloitte) to discuss workstream coordination and update bankruptcy model for IRC section 704c (special partnership allocations) partnership allocations related to contributed property. Sanders, Dugan Review the fixed asset workbook and $350.00 1.4 $490.00bankruptcy model in preparation for upcoming meeting with A. Serrano and M. Marcellino (Deloitte). Serrano, Alfredo Call with D. Sanders, M. Marcellino $670.00 0.7 $469.00(Deloitte) to discuss workstream coordination and update bankruptcy model for IRC section 704(c) (special partnership allocations) partnership allocations related to contributed property.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /06/2021 Serrano, Alfredo Call with W. Wilmer and J. Dudek $670.00 0.4 $268.00(Deloitte) to discuss allocations under IRC section 704(c) (special partnership allocations). Sullivan, Brian Research Tennessee excise tax law $850.00 1.3 $1,105.00related to treatment of cancellation of debt (COD) income, including Department's handbook and audit manual. Vollbracht, Jason Call with D. Holmberg, C. Cowell $850.00 0.6 $510.00(Akin), S. Goldring, A. Arikat (Weil), S. Harrison, J. Forrest, E. Bozeman and J. Dudek (Deloitte) to discuss exchangeable note issues related IRC section 305 - distributions of stock and stock rights. Wilmer, William Review IRC section 305 - distributions $425.00 1.1 $467.50of stock and stock rights - and foreign investment in real property tax act (FIRPTA) considerations. Wilmer, William Call with J. Dudek and A. Serrano $425.00 0.4 $170.00(Deloitte) to discuss allocations under IRC section 704(c) (special partnership allocations). /07/2021 Bozeman, Eddie Review section 1.761-3 and $525.00 1.4 $735.00noncompensatory option regulations and the applicability to the new convertible debt. Bozeman, Eddie Review 2021 - 2026 taxable income $525.00 0.2 $105.00projections. Dudek, John Research FIRPTA issues with respect $795.00 1.1 $874.50to the convertible debt option provided in the emergence transaction. Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.8 $636.00discuss application of IRC section 305 (c) - distributions of stock and stock rights - to convertible debt issued by the operating partnership.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /07/2021 Dudek, John Call with A. Serrano (Deloitte) to $795.00 1.1 $874.50discuss taxable income projections provided for the post-emergence recognition period. Hahn, Erich Research application of IRC section $850.00 2.5 $2,125.00305 - distributions of stock and stock rights - principles to partnership interests. Harper, Meredith Draft Tennessee cancellation of debt $795.00 2.1 $1,669.50memo related to recognition of relevant income at partnership entity level for Tennessee franchise tax purposes. Marcellino, Matthew Meeting with A. Serrano, D. Sanders $350.00 1.0 $350.00(Deloitte) to discuss updating the bankruptcy model for updated support and prepare the related assumptions listing. Rutherford, Amber Research Tennessee (TN) treatment of $795.00 0.2 $159.00cancellation of debt (COD) income. Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 0.4 $140.00discuss updating the bankruptcy tax model for new realized built-in loss projections modeled in the fixed asset workbook. Sanders, Dugan Update the realized built-in loss $350.00 2.1 $735.00projections in the fixed asset workbook. Sanders, Dugan Meeting with A. Serrano, M. Marcellino $350.00 1.0 $350.00(Deloitte) to discuss updating the bankruptcy tax model for updated support and prepare the related assumptions listing. Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 0.4 $268.00discuss updating the bankruptcy tax model for new realized built-in loss projections modeled in the fixed asset workbook.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /07/2021 Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.8 $536.00application of IRC section 305(c) - distributions of stock and stock rights - to convertible debt issued by the operating partnership. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 1.1 $737.00taxable income projections provided for the post-emergence recognition period. Serrano, Alfredo Research tax implications of provisions $670.00 2.4 $1,608.00under the foreign investment in real property tax act to convertible debt being issued post-emergence. Serrano, Alfredo Research tax implications of the $670.00 2.6 $1,742.00distributions of stock and stock rights rules under IRC section 305 - distributions of stock and stock rights- to convertible debt being issued post- emergence. Serrano, Alfredo Meeting with D. Sanders, M. Marcellino $670.00 1.0 $670.00(Deloitte) to discuss updating the bankruptcy model for updated support and prepare the related assumptions listing. Sullivan, Brian Review draft position outline regarding $850.00 2.2 $1,870.00Tennessee treatment of cancellation of debt (COD) income and application of bankruptcy code IRC section 346(j) - definition and special rule - for state tax purposes. /08/2021 Bozeman, Eddie Call with D. Holmberg, H. Leventhal $525.00 0.8 $420.00(Akin), S. Goldring, A. Arikat, D. Levy (Weil), S. Harrison, J. Forrest, J. Vollbracht, J. Dudek (Deloitte) to discuss IRC section 305(c), foreign investment in real prop tax act & IRC section 312(I) effect on earnings Bozeman, Eddie Continue to review 2021 - 2026 taxable $525.00 3.1 $1,627.50income projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Bozeman, Eddie Continue to review section 1.761-3 and $525.00 0.8 $420.00noncompensatory option regulations and the applicability to the new convertible debt. Bozeman, Eddie Review disclosure statement and new $525.00 2.1 $1,102.50negotiated creditor terms in the disclosure statement. Dudek, John Call with M. Marcellino, A. Serrano, D. $795.00 0.9 $715.50Sanders (Deloitte) to discuss updates to the cash tax projections to prepare for client data forecast projections. Dudek, John Call with D. Holmberg, H. Leventhal $795.00 0.8 $636.00(Akin), S. Goldring, A. Arikat, D. Levy (Weil), E. Bozeman, S. Harrison, J. Forrest, J. Vollbracht (Deloitte) to discuss IRC section 305(c), foreign investment in real prop tax act & IRC section 312(I) effect on earning Dudek, John Update 5 year cash tax projections $795.00 2.1 $1,669.50with updated interest expense and recognized built in loss items. Forrest, Jonathan Continue to analyze potential $850.00 1.1 $935.00application of IRC section 305 - distributions of stock and stock rights - to exchangeable notes at operating partnership. Forrest, Jonathan Call with D. Holmberg, H. Leventhal $850.00 0.8 $680.00(Akin), S. Goldring, A. Arikat, D. Levy (Weil), E. Bozeman, S. Harrison, J. Vollbracht, J. Dudek (Deloitte) to discuss IRC section 305(c), foreign investment in real prop tax act & IRC section 312(I) effect on earnings Hahn, Erich Continue research application of IRC $850.00 2.0 $1,700.00section 305 - distributions of stock and stock rights - principles to partnership interests.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Harper, Meredith Call with A. Morrison-Howe, B. $795.00 0.5 $397.50Sullivan, A. Rutherford (Deloitte) to discuss recognition of cancellation of debt income at the partnership entity level for Tennessee franchise and excise tax purposes. Harrison, Steve Call with D. Holmberg, H. Leventhal $850.00 0.8 $680.00(Akin), S. Goldring, A. Arikat, D. Levy (Weil), E. Bozeman, J. Forrest, J. Vollbracht, J. Dudek (Deloitte) to discuss IRC section 305(c), foreign investment in real prop tax act & IRC section 312(I) effect on earnings a Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 0.3 $105.00discuss distribution of real estate investment trusts (REIT) shares on taxable income for real estate investment trust status preservation. Marcellino, Matthew Call with J. Dudek, A. Serrano, D. $350.00 0.9 $315.00Sanders (Deloitte) to discuss updates to the cash tax projections to prepare for client data forecast projections. Marcellino, Matthew Update fixed asset workbook reflecting $350.00 1.2 $420.00properties sold in 2020 to adjust the realized built-in loss calculations. Marcellino, Matthew Update amortization tables in $350.00 2.1 $735.00bankruptcy model. Marcellino, Matthew Research IRC section 305 - $350.00 2.3 $805.00distributions of stock and stock rights - convertible debt instruments. Marcellino, Matthew Research IRC section 1272 - current $350.00 1.8 $630.00inclusion in income of original issue discount - to assess inclusion of income in original issue discount. Morrison-Howe, Alexis Call with M. Harper, B. Sullivan, A. $525.00 0.5 $262.50Rutherford (Deloitte) to discuss recognition of cancellation of debt income at the partnership entity level for Tennessee franchise and excise tax purposes.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Rutherford, Amber Call with M. Harper, A. Morrison-Howe, $795.00 0.5 $397.50B. Sullivan (Deloitte) to discuss recognition of cancellation of debt income at the partnership entity level for Tennessee franchise and excise tax purposes. Sanders, Dugan Call with J. Dudek, A. Serrano, M. $350.00 0.9 $315.00Marcellino (Deloitte) to discuss updates to the cash tax projections to prepare for client data forecast projections. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 0.3 $105.00discuss distribution of real estate investment trusts (REIT) shares on taxable income for real estate investment trust status preservation. Sanders, Dugan Update section 1.382-6 (allocation of $350.00 1.9 $665.00income and loss to periods before and after change date for purposes of IRC section 382, limitation on net operating loss carryforwards) allocation schedule in the bankruptcy model. Sanders, Dugan Update the fixed asset workbook to $350.00 1.3 $455.00reflect properties sold in 2020 and 2021 for the purpose of adjusting the realized built-in loss calculations. Serrano, Alfredo Review bankruptcy model for taxable $670.00 3.1 $2,077.00income projections and calculation of distribution requirements. Serrano, Alfredo Call with J. Dudek, D. Sanders, M. $670.00 0.9 $603.00Marcellino (Deloitte) to discuss updates to the cash tax projections to prepare for client data forecast projections. Sullivan, Brian Call with M. Harper, A. Morrison-Howe, $850.00 0.5 $425.00A. Rutherford (Deloitte) to discuss recognition of cancellation of debt income at the partnership entity level for Tennessee franchise and excise tax purposes.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Sullivan, Brian Draft email to S. Goldring (Weil) $850.00 0.4 $340.00regarding potential state tax consequences of cancellation of debt (COD) recognized at partnership. Vollbracht, Jason Call with D. Holmberg, H. Leventhal $850.00 0.8 $680.00(Akin), S. Goldring, A. Arikat, D. Levy (Weil), E. Bozeman, S. Harrison, J. Forrest, J. Dudek (Deloitte) to discuss IRC section 305(c), foreign investment in real prop tax act & IRC section 312 (I) effect on earnings and Wilmer, William Review CBL operating partnership $425.00 1.9 $807.50limited partner agreement for analysis of allocations for inclusion in 5 year taxable income projections. Wilmer, William Review taxable income projections for $425.00 3.8 $1,615.00inclusion in 5 year taxable income projections. /09/2021 Bozeman, Eddie Continue to review disclosure $525.00 1.3 $682.50statement and new negotiated creditor terms in the disclosure statement. Bozeman, Eddie Review 2021 - 2026 taxable income $525.00 2.8 $1,470.00projections and calculations of 2020 IRC section 743 (special rules where section 754 election or substantial built-in loss) step ups and impact on the recognized built-in loss calculation. Dudek, John Meeting with A. Serrano, D. Sanders, $795.00 2.0 $1,590.00M. Marcellino (Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Dudek, John Further update 5 year cash tax $795.00 1.8 $1,431.00projections with for newly provided projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /09/2021 Marcellino, Matthew Meeting with A. Serrano, D. Sanders $350.00 1.9 $665.00(Deloitte) to review and update the applicable tax adjustments necessary to assess cash and stock distributions for the real estate investment trust in the bankruptcy model. Marcellino, Matthew Update bankruptcy model. $350.00 1.2 $420.00 Marcellino, Matthew Review bankruptcy model to remove $350.00 2.1 $735.00certain supporting tabs which are no longer applicable. Marcellino, Matthew Meeting with A. Serrano, D. Sanders $350.00 1.9 $665.00(Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Marcellino, Matthew Meeting with J. Dudek, A. Serrano, D. $350.00 2.0 $700.00Sanders (Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Marcellino, Matthew Update footnotes in bankruptcy model $350.00 1.7 $595.00where applicable. Sanders, Dugan Meeting with A. Serrano, M. Marcellino $350.00 1.9 $665.00(Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Sanders, Dugan Update the real estate investment trust $350.00 3.1 $1,085.00distribution projections in the bankruptcy model. Sanders, Dugan Meeting with J. Dudek, A. Serrano, M. $350.00 2.0 $700.00Marcellino (Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 0.7 $245.00review additional updates to the real estate investment trust distribution projections in the bankruptcy model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /09/2021 Sanders, Dugan Meeting with A. Serrano, M. Marcellino $350.00 1.9 $665.00(Deloitte) to review and update the applicable tax adjustments to assess cash and stock distributions for the real estate investment trust in the bankruptcy model. Serrano, Alfredo Research tax implications under IRC $670.00 0.9 $603.00section 163(l) (limit the deductibility of interest) related to convertible debt to be issued post-emergence. Serrano, Alfredo Meeting with D. Sanders, M. Marcellino $670.00 1.9 $1,273.00(Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Serrano, Alfredo Meeting with J. Dudek, D. Sanders, M. $670.00 2.0 $1,340.00Marcellino (Deloitte) to review and update the real estate investment trust distribution projections in the bankruptcy model. Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 0.7 $469.00review additional updates to the real estate investment trust distribution projections in the bankruptcy model. Serrano, Alfredo Meeting with D. Sanders, M. Marcellino $670.00 1.9 $1,273.00(Deloitte) to review and update the applicable tax adjustments necessary to assess cash and stock distributions for the real estate investment trust in the bankruptcy model. Serrano, Alfredo Continue to review bankruptcy model $670.00 1.3 $871.00for taxable income projections and calculation of distribution requirements. Sullivan, Brian Draft email to E. Bozeman (Deloitte) $850.00 0.4 $340.00regarding potential state tax consequences of proposed emergence transaction on state cash tax liability in Tennessee and state tax attributes. Wilmer, William Continue to review taxable income $425.00 3.1 $1,317.50projections for inclusion in 5 year taxable income projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /09/2021 Wilmer, William Continue to review CBL operating $425.00 3.3 $1,402.50partnership limited partner agreement for analysis of allocations for inclusion in 5 year taxable income projections. /10/2021 Marcellino, Matthew Review amended plan of $350.00 2.3 $805.00reorganization to implement changes associated with new bankruptcy filing. Marcellino, Matthew Update notes to bankruptcy plan filed $350.00 2.1 $735.00to include in future bankruptcy model updates. Marcellino, Matthew Research real estate investment trust $350.00 1.6 $560.00(REIT) distribution requirements associated with general REIT income requirements. Wilmer, William Review common unit holder IRC $425.00 3.5 $1,487.50section 754 (manner of electing optional adjustment to basis of partnership property election or substantial built-in loss) calculation for purpose of inclusion in 5 year taxable income projections. Wilmer, William Review 2020 and 2021 gain allocations $425.00 3.2 $1,360.00for inclusion in 5 year taxable income projections. /11/2021 Bozeman, Eddie Continue to review disclosure $525.00 0.4 $210.00statement and new negotiated creditor terms in the disclosure statement. Wilmer, William Review client taxable income $425.00 1.5 $637.50projections. Wilmer, William Review IRC section 743 (manner of $425.00 3.1 $1,317.50electing optional adjustment to basis of partnership property election or substantial built-in loss) step-up file including built-in gain analysis and hypothetical liquidation calculations.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Bozeman, Eddie Review CBL projected 2021 - 2026 $525.00 2.8 $1,470.00taxable income. Bozeman, Eddie Continue to review disclosure $525.00 2.4 $1,260.00statement and new negotiated creditor terms in the disclosure statement. Dudek, John Meeting with S. Harrison, A. Serrano, $795.00 1.8 $1,431.00D. Sanders (Deloitte) to review the bankruptcy model and the related fixed asset workbook. Dudek, John Meeting with A. Serrano, D. Sanders $795.00 0.6 $477.00(Deloitte) to review updates to the bankruptcy model. Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.4 $318.00discuss updated taxable income projections for tax years 2022 through 2025. Harrison, Steve Meeting with J. Dudek, A. Serrano, D. $850.00 1.8 $1,530.00Sanders (Deloitte) to review the bankruptcy model and the related fixed asset workbook. Sanders, Dugan Update the fixed asset workbook to $350.00 1.3 $455.00consider IRC section 704c (special partnership allocations) contributed property adjustments. Sanders, Dugan Meeting with J. Dudek, S. Harrison, A. $350.00 1.8 $630.00Serrano (Deloitte) to review the bankruptcy model and the related fixed asset workbook. Sanders, Dugan Review the bankruptcy model to $350.00 0.7 $245.00identify applicable sheets to apply referencing. Sanders, Dugan Meeting with J. Dudek, A. Serrano $350.00 0.6 $210.00(Deloitte) to review updates to the bankruptcy model. Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 0.5 $175.00discuss updating the fixed asset workbook to consider IRC section 704c (special partnership allocations) contributed property adjustments.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Serrano, Alfredo Review bankruptcy model for taxable $670.00 0.8 $536.00income projections and calculation of distribution requirements. Serrano, Alfredo Review estimated remedial $670.00 0.4 $268.00depreciation allocations under IRC section 704c (special partnership allocations). Serrano, Alfredo Meeting with J. Dudek, D. Sanders $670.00 0.6 $402.00(Deloitte) to review updates to the bankruptcy model. Serrano, Alfredo Meeting with J. Dudek, S. Harrison, D. $670.00 1.8 $1,206.00Sanders (Deloitte) to review the bankruptcy model and the related fixed asset workbook. Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 0.5 $335.00discuss updating the fixed asset workbook to consider IRC section 704c (special partnership allocations) contributed property adjustments. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.4 $268.00updated taxable income projections for tax years 2022 through 2025. Wilmer, William Review taxable income projections $425.00 2.5 $1,062.50provided by C. Price (CBL). /13/2021 Bozeman, Eddie Call with W. Wilmer, S. Harrison, J. $525.00 0.6 $315.00Dudek, A. Serrano (Deloitte) to discuss maintenance of CBL & Associates Limited Partnership's status as a partnership. Bozeman, Eddie Continue to review CBL projected 2021 $525.00 2.5 $1,312.50- 2026 taxable income. Dudek, John Update the fixed asset workbook for $795.00 1.6 $1,272.00calculating recognized built in losses. Dudek, John Call with W. Wilmer, S. Harrison, E. $795.00 0.6 $477.00Bozeman, A. Serrano (Deloitte) to discuss maintenance of CBL & Associates Limited Partnership's status as a partnership.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /13/2021 Dudek, John Call with M. Marcellino, A. Serrano, D. $795.00 1.5 $1,192.50Sanders (Deloitte) to discuss updates to realized built-in loss calculations related to debt restructuring. Dudek, John Meeting with A. Serrano (partial), D. $795.00 0.5 $397.50Sanders (Deloitte) to review client provided statement of cash flows. Harrison, Steve Call with E. Bozeman, W. Wilmer, J. $850.00 0.6 $510.00Dudek, A. Serrano (Deloitte) to discuss maintenance of CBL & Associates Limited Partnership's status as a partnership. Marcellino, Matthew Call with J. Dudek, A. Serrano, D. $350.00 1.5 $525.00Sanders (Deloitte) to discuss updates to realized built-in loss calculations related to debt restructuring. Marcellino, Matthew Meeting with A. Serrano, D. Sanders $350.00 1.6 $560.00(Deloitte) to update realized built-in loss calculations for IRC section 704(c) (special partnership allocations) depreciation allocation adjustments and estimated conversion step-downs. Sanders, Dugan Meeting with A. Serrano, M. Marcellino $350.00 1.7 $595.00(partial) (Deloitte) to update realized built-in loss calculations for IRC section 704(c) (special partnership allocations) depreciation allocation adjustments and estimated conversion step-downs. Sanders, Dugan Meeting with J. Dudek, A. Serrano $350.00 0.5 $175.00(partial) (Deloitte) to review client provided statement of cash flows. Sanders, Dugan Call with J. Dudek, A. Serrano, M. $350.00 1.5 $525.00Marcellino (Deloitte) to discuss updates to realized built-in loss calculations related to debt restructuring. Sanders, Dugan Update the bankruptcy model for $350.00 1.7 $595.00taxable income projections.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /13/2021 Serrano, Alfredo Review bankruptcy model for taxable $670.00 1.8 $1,206.00income projections and calculation of realized built-in losses related to restructuring. Serrano, Alfredo Prepare for meeting with J. Dudek, D. $670.00 1.0 $670.00Sanders (Deloitte) to review client provided statement of cash flows. Serrano, Alfredo Meeting with D. Sanders, M. Marcellino $670.00 1.7 $1,139.00(partial) (Deloitte) to update realized built-in loss calculations for IRC section 704(c) (special partnership allocations) depreciation allocation adjustments and estimated conversion step-downs. Serrano, Alfredo Call with J. Dudek, D. Sanders, M. $670.00 1.5 $1,005.00Marcellino (Deloitte) to discuss updates to realized built-in loss calculations related to debt restructuring. Serrano, Alfredo Call with E. Bozeman, W. Wilmer, S. $670.00 0.6 $402.00Harrison, J. Dudek (Deloitte) to discuss maintenance of CBL & Associates Limited Partnership's status as a partnership. Wilmer, William Call with E. Bozeman, S. Harrison, J. $425.00 0.6 $255.00Dudek, A. Serrano (Deloitte) to discuss maintenance of CBL & Associates Limited Partnership's status as a partnership. /14/2021 Bozeman, Eddie Call with J. Dudek, S. Harrison $525.00 1.2 $630.00(partial), W. Wilmer, D. Sanders (Deloitte) to discuss the current real estate investment trust distribution projections and realized built-in loss projections. Bozeman, Eddie Review Tennessee excise tax issue for $525.00 0.3 $157.50CBL operating partnership related to the treatment of cancellation of indebtedness income.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /14/2021 Bozeman, Eddie Continue to review CBL projected 2021 $525.00 1.6 $840.00- 2026 taxable income. Dudek, John Meeting with D. Sanders (Deloitte) to $795.00 0.6 $477.00review the real estate investment trust distribution projections in the bankruptcy model in preparation for client meeting. Dudek, John Call with E. Bozeman, S. Harrison $795.00 1.2 $954.00(partial), W. Wilmer, D. Sanders (Deloitte) to discuss the current real estate investment trust distribution projections and realized built-in loss projections. Harper, Meredith Review inclusion of cancellation of $795.00 0.5 $397.50debt income in Tennessee franchise tax. Harrison, Steve Call (partial) with E. Bozeman, D. $850.00 0.7 $595.00Sanders, W. Wilmer, J. Dudek (Deloitte) to discuss the current real estate investment trust distribution projections and realized built-in loss projections. Sanders, Dugan Update the bankruptcy model to $350.00 0.9 $315.00consider updated taxable income projections. Sanders, Dugan Update the bankruptcy model to $350.00 2.7 $945.00remove outdated support for the ability of the model function. Sanders, Dugan Call with E. Bozeman, S. Harrison $350.00 1.2 $420.00(partial), W. Wilmer, J. Dudek (Deloitte) to discuss the current real estate investment trust distribution projections and realized built-in loss projections. Sanders, Dugan Prepare abbreviated draft deliverable $350.00 3.2 $1,120.00of the real estate investment trust distribution projections from the bankruptcy model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /14/2021 Sanders, Dugan Meeting with J. Dudek (Deloitte) to $350.00 0.6 $210.00review the real estate investment trust distribution projections in the bankruptcy model in preparation for client meeting. Serrano, Alfredo Review draft assumptions listing $670.00 1.1 $737.00related to debt restructuring. Wilmer, William Call with E. Bozeman, S. Harrison $425.00 1.2 $510.00(partial), J. Dudek, D. Sanders (Deloitte) to discuss the current real estate investment trust distribution projections and realized built-in loss projections. Wilmer, William Prepare assumptions and premises to $425.00 2.9 $1,232.50be included within the delivery package for the Company with the 5 year taxable income and realized built-in- losses (RBIL) projections. /15/2021 Bozeman, Eddie Call with S. Goldring, A. Arikat, K. $525.00 0.8 $420.00Jackson (Weil), S. Harrison, W. Wilmer, J. Dudek (Deloitte) to discuss future taxable income projections and property by property depreciation details to provide to creditors counsel. Bozeman, Eddie Continue to review CBL projected 2021 $525.00 0.9 $472.50- 2026 taxable income. Dudek, John Call with A. Serrano (Deloitte) to $795.00 0.6 $477.00discuss updates to draft slide deck related to debt restructuring. Dudek, John Update percentages owned by $795.00 2.1 $1,669.50operating partnership for purposes of assessing built-in losses. Dudek, John Call with S. Goldring, A. Arikat, K. $795.00 0.8 $636.00Jackson (Weil), S. Harrison, W. Wilmer, E. Bozeman (Deloitte) to discuss future taxable income projections and property by property depreciation details.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /15/2021 Harrison, Steve Call with S. Goldring, A. Arikat, K. $850.00 0.8 $680.00Jackson (Weil) to discuss future taxable income projections and property by property depreciation details. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 1.5 $525.00discuss and walkthrough slide deck updates for delivery to CBL management. Marcellino, Matthew Update CBL transaction draft slides for $350.00 1.7 $595.00meeting with CBL Management. Marcellino, Matthew Update CBL transaction explication $350.00 2.2 $770.00slide deck for meeting with CBL Management. Serrano, Alfredo Update to draft slide deck related to $670.00 1.8 $1,206.00debt restructuring. Serrano, Alfredo Review bankruptcy model for taxable $670.00 0.9 $603.00income projections and calculation realized built-in losses related to restructuring. Serrano, Alfredo Call with J. Dudek (Deloitte) to discuss $670.00 0.6 $402.00updates to draft slide deck related to debt restructuring. Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 1.5 $1,005.00discuss and walkthrough slide deck updates for delivery to CBL management. Wilmer, William Create analysis of the CBL real estate $425.00 1.9 $807.50investment trust share of depreciable asset basis and depreciation (5 year) to be shared with outside counsel (Akin). Wilmer, William Call with S. Goldring, A. Arikat, K. $425.00 0.8 $340.00Jackson (Weil), S. Harrison, J. Dudek, E. Bozeman (Deloitte) to discuss future taxable income projections and property by property depreciation details to provide to creditors counsel.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /16/2021 Serrano, Alfredo Review amended Chapter 11 plan of $670.00 1.3 $871.00reorganization and disclosure statement filed by CBL. /19/2021 Marcellino, Matthew Update CBL transaction slides for $350.00 1.0 $350.00meeting with CBL management. Marcellino, Matthew Update applicable footnotes generally $350.00 0.9 $315.00throughout model. /20/2021 Baum, Cody Call with M. Harper (Deloitte) to $350.00 0.5 $175.00discuss draft memo related to treatment of cancellation of debt income for Tennessee excise tax purposes. Harper, Meredith Call with C. Baum (Deloitte) to discuss $795.00 0.5 $397.50draft memo related to treatment of cancellation of debt income for Tennessee excise tax purposes. Marcellino, Matthew Update footnotes pertaining to IRC $350.00 0.8 $280.00sections 734 - adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction and 743 - special rules where section 754 election or substantial built-in loss. Marcellino, Matthew Update taxable income forecasts for $350.00 0.4 $140.00tax years 2022 through 2025. Wilmer, William Email J. Dudek (Deloitte) regarding $425.00 0.5 $212.50access letter. /21/2021 Baum, Cody Draft CBL State of Tennessee $350.00 3.3 $1,155.00cancellation of debt income memo. Marcellino, Matthew Email D. Sanders (Deloitte) regarding $350.00 0.2 $70.00fixed asset workbook updates and work completed.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Dudek, John Call with S. Harrison, C. Gibian $795.00 0.4 $318.00(Deloitte) to discuss cash issue price of new convertible notes considering optionality for a “cash offset” as part of the bankruptcy emergence transaction. Gibian, Craig Call with H. Yanchisin, D. Peppelman $850.00 0.4 $340.00(Deloitte) to discuss issue price of new convertible notes as part of the bankruptcy emergence transaction. Gibian, Craig Call with S. Harrison, J. Dudek $850.00 0.4 $340.00(Deloitte) to discuss cash issue price of new convertible notes considering optionality for a “cash offset” as part of the bankruptcy emergence transaction. Harrison, Steve Prepare for call with J. Dudek and C. $850.00 0.4 $340.00Gibian (Deloitte) to discuss cash issue price of new convertible notes considering optionality for a “cash offset” as part of the bankruptcy emergence transaction. Marcellino, Matthew Update bankruptcy tax model. $350.00 0.6 $210.00 Marcellino, Matthew Review instructions from A. Serrano $350.00 0.3 $105.00(Deloitte) to implement updates to bankruptcy model. Peppelman, Dave Call with H. Yanchisin, C. Gibian $795.00 0.4 $318.00(Deloitte) to discuss issue price of new convertible notes as part of the bankruptcy emergence transaction. Yanchisin, White Call with C. Gibian and D. Peppelman $850.00 0.4 $340.00(Deloitte) to discuss issue price of new convertible notes as part of the bankruptcy emergence transaction. /23/2021 Harrison, Steve Call with A. Arikat, S. Goldring, K. $850.00 0.5 $425.00Jackson, D. Levy (Weil), H. Leventhal, D. Holmberg (Akin), W. Wilmer (Deloitte) to discuss 5 year taxable income projections. Marcellino, Matthew Email to A. Serrano (Deloitte) $350.00 0.2 $70.00regarding model status and updates.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /23/2021 Marcellino, Matthew Review assumptions listing. $350.00 0.7 $245.00 Wilmer, William Call with A. Arikat, S. Goldring, K. $425.00 0.5 $212.50Jackson, D. Levy (Weil), H. Leventhal, D. Holmberg (Akin), S. Harrison (Deloitte) to discuss 5 year taxable income projections. /26/2021 Harper, Meredith Review draft memo discussing the $795.00 1.1 $874.50taxability of cancellation of debt income for Tennessee excise tax purposes. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 0.6 $210.00discuss updates to the bankruptcy model based on the amended plan of reorganization. Marcellino, Matthew Update assumptions listing based on $350.00 1.1 $385.00conversation about proxy for value with J. Dudek (Deloitte). Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 0.6 $402.00discuss updates to the bankruptcy model based on the amended plan of reorganization. Serrano, Alfredo Review open items and workstream on $670.00 0.9 $603.00updates related to the bankruptcy model. /27/2021 Bozeman, Eddie Call with F. Khaleel (CBL), J. Dudek, $525.00 0.4 $210.00S. Harrison, W. Wilmer (Deloitte) to discuss 5 year income projection. Dudek, John Call with F. Khaleel (CBL), E. $795.00 0.4 $318.00Bozeman, S. Harrison, W. Wilmer (Deloitte) to discuss 5 year income projection. Gibian, Craig Analyze issue price of convertible debt. $850.00 0.7 $595.00 Harrison, Steve Call with F. Khaleel (CBL), E. $850.00 0.4 $340.00Bozeman, J. Dudek, W. Wilmer (Deloitte) to discuss 5 year income projection. Marcellino, Matthew Format font/ typeface to be consistent $350.00 2.1 $735.00across bankruptcy model.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /27/2021 Marcellino, Matthew Format model to fit on correct pages to $350.00 1.9 $665.00make deliverable presentable. Peppelman, Dave Draft email to C. Gibian (Deloitte) $795.00 0.2 $159.00regarding the issue price of the convertible notes. Peppelman, Dave Review emails from J. Dudek (Deloitte) $795.00 0.2 $159.00regarding issuance of convertible notes as part of bankruptcy transaction. Wilmer, William Call with F. Khaleel (CBL), E. $425.00 0.4 $170.00Bozeman, S. Harrison, J. Dudek (Deloitte) to discuss 5 year income projection. /28/2021 Dudek, John Call with D. Peppelman, S. Harrison $795.00 0.6 $477.00(partial), C. Gibian (Deloitte) to discuss “cash offset” associated with the convertible note rights offering and whether Company may have a cash issue price on such transaction. Gibian, Craig Analyze issue price of convertible debt $850.00 1.0 $850.00issued pursuant to rights offering. Gibian, Craig Call with D. Peppelman, S. Harrison $850.00 0.6 $510.00(partial), J. Dudek (Deloitte) to discuss “cash offset” associated with the convertible note rights offering and whether Company may have a cash issue price on such transaction. Harrison, Steve Call (partial) with D. Peppelman, C. $850.00 0.5 $425.00Gibian, J. Dudek (Deloitte) to discuss “cash offset” associated with the convertible note rights offering and whether Company may have a cash issue price on such transaction. Marcellino, Matthew Review assumptions listing. $350.00 1.5 $525.00 Peppelman, Dave Call with C. Gibian, S. Harrison $795.00 0.6 $477.00(partial), J. Dudek (Deloitte) to discuss “cash offset” associated with the convertible note rights offering and whether Company may have a cash issue price on such transaction.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 te Description Rate Hours Fees x Restructuring Services /29/2021 Dudek, John Review updates to the recognized built $795.00 2.7 $2,146.50in loss calculations. Gibian, Craig Analyze treatment of issue price for $850.00 0.5 $425.00convertible note issuance. Peppelman, Dave Draft email to C. Gibian, J. Dudek, S. $795.00 0.5 $397.50Harrison (Deloitte) regarding research analysis of issue price of convertible notes as part of the bankruptcy restructuring. Peppelman, Dave Perform research analysis regarding $795.00 0.7 $556.50the issue price of convertible notes pas part of the bankruptcy restructuring. Subtotal for Tax Restructuring Services: 1,004.3 $518,265.50tal 1,100.1 $546,623.00 Recapitulation Name Rate Hours Fees Blinder, Michael $850.00 5.1 $4,335.00 Boyle, Matthew $850.00 0.5 $425.00 Forrest, Jonathan $850.00 3.8 $3,230.00 Gibian, Craig $850.00 4.4 $3,740.00 Hahn, Erich $850.00 4.8 $4,080.00 Harrison, Steve $850.00 28.3 $24,055.00 Sullivan, Brian $850.00 10.0 $8,500.00 Vollbracht, Jason $850.00 3.5 $2,975.00 Yanchisin, Helen $850.00 2.4 $2,040.00 Yanchisin, White $850.00 0.4 $340.00 Dudek, John $795.00 128.8 $102,396.00 Harper, Meredith $795.00 16.0 $12,720.00 Peppelman, Dave $795.00 2.6 $2,067.00

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period February 01, 2021 - April 30, 2021 Recapitulation Name Rate Hours Fees Peppelman, David $795.00 4.4 $3,498.00 Rutherford, Amber $795.00 0.7 $556.50 Serrano, Alfredo $670.00 124.9 $83,683.00 Adler, David $525.00 0.4 $210.00 Bozeman, Eddie $525.00 91.9 $48,247.50 Clark, Courtney $525.00 1.2 $630.00 Gurney, Joseph $525.00 1.0 $525.00 Morrison-Howe, Alexis $525.00 0.5 $262.50 Ray, Jen $525.00 0.2 $105.00 Temkin, Charlie $525.00 0.5 $262.50 Mathews, Ariel $450.00 94.4 $42,480.00 Broomhead, Nick $425.00 0.9 $382.50 Wilmer, William $425.00 97.9 $41,607.50 Baum, Cody $350.00 3.8 $1,330.00 Bell, Kiera $350.00 6.1 $2,135.00 Marcellino, Matthew $350.00 133.8 $46,830.00 Sanders, Dugan $350.00 214.2 $74,970.00 Osborne, Shelley $300.00 62.7 $18,810.00 Gutierrez, Dalia $250.00 1.5 $375.00 Lee, Cathy $225.00 0.3 $67.50 Martens, Victor $225.00 1.0 $225.00 Tomar, Arzoo $225.00 22.5 $5,062.50 Trivedi, Sanyam $225.00 7.0 $1,575.00 Veerabomma, Chandra $225.00 8.4 $1,890.00 Osborne, Shelley $0.00 2.3 $0.00 Wilmer, William $0.00 5.8 $0.00 Wittwer, Brian $0.00 1.2 $0.00

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