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Full title: Application / Third 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 May 1, 2021 Through July 31, 2021 Filed by Debtor CBL & Associates Properties, Inc. (Attachments: # (1) Proposed Order) (Perez, Alfredo)

Document posted on Nov 9, 2021 in the bankruptcy, 51 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Bozeman, Eddie Call with S. Harrison, W. Wilmer $525.00 0.7 $367.50(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss, for tax purposes, CBL Operating Partnership would allocate to real estate investment trust and limited partners taxable income associated with the cancellat Bozeman, Eddie Review tax regulations under IRC $525.00 3.1 $1,627.50Section 706 - taxable years of partner and partnership - with respect to extraordinary items and cancellation of debt income to the partners of CBL Operating Partnership. Bozeman, Eddie Review tax regulations under IRC $525.00 2.1 $1,102.50Section 706 - taxable years of partner and partnership, court cases with respect to extraordinary items and cancellation of debt income to the partners of CBL Operating Partnership. Bozeman, Eddie Review partnership audit procedures $525.00 1.2 $630.00under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations. Bozeman, Eddie Continue review draft CBL Operating $525.00 1.8 $945.00Partnership agreement for new terms as a result of the proposed bankruptcy restructuring transaction Bozeman, Eddie Review partnership audit procedures $525.00 1.5 $787.50under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations. Bozeman, Eddie Continue to review partnership audit $525.00 1.7 $892.50procedures under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations.

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Document Contents

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 THRID INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICES PROVIDER FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM MAY 1, 2021 THROUGH JULY 31, 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. 3rd 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 5/1/2021 7/31/2021 interim compensation has not previously been awarded: Were the services provided necessary to the administration of or beneficial at the time rendered toward the completion of the case? (Y) Y/N Were the services performed in a reasonable amount of time commensurate with the complexity, importance and nature of the issues addressed? (Y) Y/N Is the requested compensation reasonable based on the customary compensation charged by comparable skilled practitioners in other non-bankruptcy cases? (Y) Y/N Do expense reimbursements represent actual and necessary expenses incurred? ( ) Y/N ¹ A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ proposed claims and noticing agent at https://dmepiq11.com/CBLProperties. The Debtors service address for the purposes of these chapter 11 cases is 2030 Hamilton Place Blvd, Suite 500 Chattanooga, Tennessee 37421.

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Total professional fees requested in this Application: $158,534.00 Total professional hours covered by this Application: 376.9 Average hourly rate for professionals: $420.63 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: $158,534.00 Total expense reimbursements requested in this Application: $0.00 Total fees and expenses requested in this Application: $158,534.00 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) § THIRD 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 MAY 1, 2021 THROUGH JULY 31, 2021 IF YOU OBJECT TO THE RELIEF REQUESTED, YOU MUST RESPOND IN WRITING UNLESS OTHERWISE DIRECTED BY THE COURT, YOU MUST FILE YOUR RESPONSE ELECTRONICALLY AT HTTPS://EDF.TXB.USCOURTS.GOV/ WITHIN TWENTY-ONE DAYS FROM THE DATE THIS MOTION WAS FILED. IF YOU DO NOT HAVE ELECTRONIC FILING PRIVLIDGES, YOU MUST FILE A WRITTEN OBJECTION THAT IS ACTUALLY RECEIVED BY THE CLERK WITHIN TWENTY-ONE DAYS FROM THE DATE THIS MOTION WAS FILED. OTHERWISE, THE COURT MAY TREAT THE PLEADING AS UNOPPOSED AND GRANT THE RELIEF REQUESTED. REPRESENTED PARTES SHOULD ACT THROUGH THEIR ATTORNEY. ¹ A complete list of the Debtors in these chapter 11 cases may be obtained on the website of the Debtors’ proposed claims and noticing agent at https://dmepiq11.com/CBLProperties. The Debtors service address for the purposes of these chapter 11 cases is

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Name of Applicant: Deloitte 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: May 1, 2021 through July 31, 2021Amount of Compensation Sought as Actual, Reasonable, and Necessary: $ 158,534.00 Amount of Expense Reimbursement Sought $ - Total Amount of Fees and Expense: $ 158,534.00 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 $ -
10/20/21 05/01/2021 - 05/31/2021 None $ - None $ -
10/26/21 06/01/2021 - 06/30/2021 None $ - None $ -
11/01/21 07/01/2021 - 07/31/2021 None $ - None None
PRIOR FEE APPLICATIONS SERVICED TOTAL $ 945,762.50 $ - $ 655,814.80 $ - 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 $ - $ -
Pending 02/01/2021 - 04/30/2021 $ 546,623.00 $ - $ -
TOTAL $ 787,228.50 $ - $ - $ - CUMULATIVE TIME SUMMARY BY PROFESSIONAL For the Period of May 1, 2021 through July 31, 2021 Professional Level Rate Hours Fees Preparation of Fee Applications Dudek, John Senior Manager $795.00 7.0 $5,565.00 McDonald, Carisa Senior Project Controller $275.00 12.0 $3,300.00Gutierrez, Dalia Project Controller $250.00 37.8 $9,450.00 Jain, Ashima Project Controller $225.00 2.0 $450.00 Tomar, Arzoo Project Controller $225.00 10.6 $2,385.00 Trivedi, Sanyam Project Controller $225.00 1.4 $315.00 Veerabomma, Chandra Project Controller $225.00 15.7 $3,532.50Professional Subtotal: 86.5 $24,997.50

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Professional Level Rate Hours Fees Tax Compliance Services - Fixed Fee Wilmer, William Senior Manager $0.00 1.2 $0.00 Osborne, Shelley Senior Consultant $0.00 1.7 $0.00 Lee, Cathy Consultant $0.00 6.1 $0.00 Rutner, Sabrina Consultant $0.00 10.0 $0.00 Stanfield, Mary Kate Consultant $0.00 1.2 $0.00 Professional Subtotal: 20.2 $0.00 Professional Level Rate Hours Fees Tax Restructuring Services Bayer, Ryan Partner/Principal $850.00 0.6 $510.00 Forrest, Jonathan Partner/Principal $850.00 0.4 $340.00 Gibian, Craig Partner/Principal $850.00 1.8 $1,530.00 Hahn, Erich Partner/Principal $850.00 1.1 $935.00 Harrison, Steve Partner/Principal $850.00 4.5 $3,825.00 Vollbracht, Jason Managing Director $850.00 0.8 $680.00 Bozeman, Eddie Partner/Principal $525.00 89.3 $46,882.50 Cooper, Matt Managing Director $525.00 1.2 $630.00 Dudek, John Senior Manager $795.00 20.7 $16,456.50 Peppelman, Dave Senior Manager $795.00 2.5 $1,987.50 Tidwell, Drew Senior Manager $425.00 1.0 $425.00 Wilmer, William Senior Manager $425.00 4.1 $1,742.50 Serrano, Alfredo Manager $670.00 28.0 $18,760.00 Marcellino, Matthew Consultant $350.00 43.2 $15,120.00 Sanders, Dugan Consultant $350.00 61.9 $21,665.00 Dabbiero, George Consultant $225.00 9.1 $2,047.50 Professional Subtotal: 270.2 $133,536.50 Total Blended Rate: $420.63 376.9 $158,534.00 CUMULATIVE FEES BY CATEGORY SUMMARY For the Period of May 1, 2021 through July 31, 2021 Categories Hours Fees Preparation of Fee Applications 86.5 $24,997.50 Tax Compliance Services - Fixed Fee 20.2 $0.00 Tax Restructuring Services 270.2 $133,536.50 Fees Category Subtotal : 376.9 $158,534.00

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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) § THRID INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICES PROVIDER FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM MAY 1, 2021 THROUGH JULY 31, 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 May 1, 2021 through and including July 31, 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 $158,534.00. 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 third 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 $158,534.00. 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 86.5, Amount $24,997.50 • Staff for Deloitte Tax reviewed data for its seventh, eighth and ninth monthly fee applications in accordance with the Compensation Order. Tax Compliance Services – Fixed Fee: Hours 20.2, Amount $0.00 • Deloitte Tax summarized and reviewed the trial balances for the tax year ended December 31, 2020 and compared the same to the 2019 trial balance to identify significant variances and new accounts to discuss with the Debtors’ internal tax team. Tax Restructuring Services: Hours 270.2, Amount $133,536.50 • Deloitte Tax advised the Debtors and provide comments with respect to various iterations of the draft disclosure statements and chapter 11 plan of reorganization. • Deloitte Tax advised the Debtors on the potential attribute reduction under Internal Revenue Code (“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 throughout the pendency of the chapter 11 cases for various equity shifts, including operating partnership to REIT conversions. • Deloitte Tax prepared models for the Debtors to illustrate the income tax results of varying emergence transaction structures and related assumptions. • 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 modeled the impact on future taxable income assuming the convertible debt interest would not be deductible under IRC section 163(l).

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• Deloitte Tax modeled hypothetical recognized built-in loss calculations under IRC section 382 and the applicable rules under Treas. Reg. Sec. 1.1374-4. • Deloitte Tax prepared estimated tax basis in property, including applicable IRC section 734 and/or 743(b) adjustments, as applicable, and fair market value by property for purposes of updating the estimated recognized built-in losses as a result of the application of IRC section 382. • Deloitte Tax advised Debtors on their future five-year taxable income projections applying the result of the estimated IRC Section 382 recognized built-in loss analysis. 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 $158,534.00. 13. During the Application Period, allowance of compensation in the amount requested would result in a blended hourly billing rate for professionals of approximately $420.63. 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 –

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(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 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.

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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 $158,534.00, 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 May 1, 2021 through July 31, 2021

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /04/2021 Dudek, John Review March 2021 fee detail in $795.00 1.0 $795.00preparation for the monthly fee application. /05/2021 Dudek, John Continue review March 2021 fee detail $795.00 1.0 $795.00in preparation for the monthly fee application. Veerabomma, Chandra Finalize CBL Tax November-February $225.00 2.9 $652.502021 for fee application, including meeting matchings. /06/2021 Veerabomma, Chandra Finalize November-February 2021 for $225.00 2.9 $652.50fee application, including meeting matchings. /09/2021 Gutierrez, Dalia Pull April 2021 data in preparation for $250.00 0.5 $125.00the monthly fee application. /10/2021 Gutierrez, Dalia Continue to review fee detail $250.00 1.8 $450.00November 1, 2020 through February 28, 2021 in preparation for the monthly fee application, meeting matching. Gutierrez, Dalia Review fee detail November 1, 2020 $250.00 3.6 $900.00through February 28, 2021 in preparation for the monthly fee application, meeting matching. /11/2021 Gutierrez, Dalia Review first monthly fee detail in $250.00 3.9 $975.00preparation for the fee application, meeting matching. Gutierrez, Dalia Continue to review first monthly fee $250.00 4.3 $1,075.00detail in preparation for the fee application, meeting matching. Gutierrez, Dalia Continue to review first monthly fee $250.00 1.1 $275.00detail in preparation for the fee application, meeting matching.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /13/2021 Tomar, Arzoo Review fees for April 2021 for fee $225.00 3.6 $810.00application preparation. /18/2021 McDonald, Carisa Review April 2021 fee exhibit. $275.00 0.2 $55.00 Trivedi, Sanyam Review fees for April, 2021 for fee $225.00 1.4 $315.00application preparation. Veerabomma, Chandra Review April 2021 for fee application. $225.00 1.6 $360.00/24/2021 Gutierrez, Dalia Review March 2021 fee detail in $250.00 3.0 $750.00preparation for the monthly fee application. /26/2021 Tomar, Arzoo Finalize fees for April 2021 for fee $225.00 3.9 $877.50application including meeting matching including meeting matching. /27/2021 Veerabomma, Chandra Finalize April 2021 fee for fee $225.00 2.5 $562.50application. /01/2021 Gutierrez, Dalia Prepare exhibits and charts for the first $250.00 3.5 $875.00monthly fee application. /06/2021 Gutierrez, Dalia Review April 2021 fee detail in $250.00 3.0 $750.00preparation for fee application. /07/2021 Gutierrez, Dalia Review April 2021 fee detail for $250.00 2.9 $725.00meeting matching for J. Dudek (Deloitte). McDonald, Carisa Review April 2021 fee exhibit. $275.00 0.3 $82.50 McDonald, Carisa Review March 2021 fee exhibit. $275.00 0.4 $110.00/10/2021 Gutierrez, Dalia Prepare exhibits and charts for the $250.00 2.8 $700.00March 2021 monthly fee application. Veerabomma, Chandra Finalize additional work breakdown $225.00 2.1 $472.50structure (WBS) file.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /11/2021 Gutierrez, Dalia Review additional data for first monthly $250.00 1.1 $275.00fee application. /15/2021 Gutierrez, Dalia Pull May 2021 data in preparation for $250.00 0.5 $125.00the monthly fee application. /16/2021 Veerabomma, Chandra Review fee for May 2021 fee $225.00 1.3 $292.50application preparation. /17/2021 McDonald, Carisa Review March 2021 fee exhibit. $275.00 0.4 $110.00 McDonald, Carisa Prepare November 2020 fee $275.00 1.8 $495.00statement. McDonald, Carisa Prepare December 2020 fee $275.00 2.4 $660.00statement. /22/2021 McDonald, Carisa Update November 2020 monthly fee $275.00 0.4 $110.00statement. McDonald, Carisa Update December 2020 monthly fee $275.00 0.5 $137.50statement. McDonald, Carisa Prepare January 2021 fee statement. $275.00 2.3 $632.50/23/2021 Dudek, John Review March and May 2021 final fee $795.00 3.0 $2,385.00application details. McDonald, Carisa Update November 2020 fee statement. $275.00 0.3 $82.50 McDonald, Carisa Prepare January 2021 fee statement. $275.00 0.9 $247.50/24/2021 Tomar, Arzoo Finalize fees for May 2021 for fee $225.00 2.0 $450.00application including meeting matching. /25/2021 Veerabomma, Chandra Finalize May 2021 for fee application. $225.00 0.9 $202.50/28/2021 McDonald, Carisa Revise January 2021 monthly fee $275.00 0.3 $82.50statement.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees eparation of Fee Applications /13/2021 Gutierrez, Dalia Review May 2021 fee detail in $250.00 2.8 $700.00preparation for the monthly fee application. Jain, Ashima Review fees for June 2021 fee $225.00 2.0 $450.00application preparation. /14/2021 McDonald, Carisa Revise February 2021 monthly fee $275.00 0.4 $110.00statement. Tomar, Arzoo Review fees for June 2021 for fee $225.00 1.1 $247.50application preparation. /16/2021 Dudek, John Review May monthly fee application. $795.00 1.0 $795.00 Dudek, John Review June monthly fee application. $795.00 1.0 $795.00/19/2021 Veerabomma, Chandra Review June 2021 for fee application $225.00 1.5 $337.50preparation. /20/2021 Gutierrez, Dalia Prepare exhibits and charts for the $250.00 3.0 $750.00May 2021 monthly fee application. /21/2021 McDonald, Carisa Prepare March 2021 fee statement. $275.00 1.4 $385.00Subtotal for Preparation of Fee Applications: 86.5 $24,997.50x Compliance Services - Fixed Fee /08/2021 Lee, Cathy Call with S. Osborne (Deloitte) to $0.00 0.5 $0.00discuss CBL's new compliance platform prior to the start of fall compliance obligations. Osborne, Shelley Call with C. Lee (Deloitte) to discuss $0.00 0.5 $0.00CBL's new compliance platform prior to the start of fall compliance obligations.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Compliance Services - Fixed Fee /14/2021 Lee, Cathy Call with W. Wilmer, S. Osborne, S. $0.00 1.2 $0.00Rutner and M. Stanfield (Deloitte) to discuss fall compliance obligations, standards review processes. Osborne, Shelley Call with W. Wilmer, C. Lee, S. Rutner $0.00 1.2 $0.00and M. Stanfield (Deloitte) to discuss fall compliance obligations, standards review processes. Rutner, Sabrina Call with C. Lee, W. Wilmer, S. $0.00 1.2 $0.00Osborne, M. Stanfield (Deloitte) to discuss fall compliance obligations, standards review processes. Stanfield, Mary Kate Call with C. Lee, W. Wilmer, S. $0.00 1.2 $0.00Osborne, S. Rutner (Deloitte) to discuss fall compliance obligations, standards review processes. Wilmer, William Call with C. Lee, S. Osborne, S. Rutner $0.00 1.2 $0.00and M. Stanfield (Deloitte) to discuss fall compliance obligations, standards review processes. /19/2021 Lee, Cathy Review CBL entities' comparative trial $0.00 3.1 $0.00balance files for accounts that had significant variance from prior year balance. /21/2021 Rutner, Sabrina Review CBL entities' comparative trial $0.00 2.2 $0.00balance for accounts that had significant variance from prior year balance. /23/2021 Lee, Cathy Continue to review CBL entities' $0.00 0.7 $0.00comparative trial balance files for accounts that had significant variance from prior year balance. Rutner, Sabrina Review CBL entities' comparative trial $0.00 3.2 $0.00balance files for accounts that had significant variance from prior year balance.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Compliance Services - Fixed Fee /26/2021 Lee, Cathy Review CBL entities' comparative trial $0.00 0.6 $0.00balance files for accounts that had significant variance from prior year balance. Rutner, Sabrina Review CBL entities' comparative trial $0.00 2.7 $0.00balance files for accounts that had significant variance from prior year balance. /27/2021 Rutner, Sabrina Continue to review CBL entities' $0.00 0.7 $0.00comparative trial balance files for accounts that had significant variance from prior year balance. Subtotal for Tax Compliance Services - Fixed Fee: 20.2 $0.00x Restructuring Services /03/2021 Bozeman, Eddie Call with F. Khaleel, A. Cobb (CBL), W. $525.00 0.5 $262.50Wilmer, M. Scalese, S. Korczyk, S. Harrison, J. Kelley, J. Dudek, D. Keddie (Deloitte) to discuss bankruptcy updates and US securities and exchange commission (SEC) reporting. Dudek, John Call with F. Khaleel, A. Cobb (CBL), E. $795.00 0.5 $397.50Bozeman, W. Wilmer, M. Scalese, S. Korczyk, S. Harrison, J. Kelley, D. Keddie (Deloitte) to discuss bankruptcy updates and US securities and exchange commission (SEC) reporting. Dudek, John Prepare summary of tasks for audit $795.00 1.5 $1,192.50committee approvals. Harrison, Steve Call with F. Khaleel, A. Cobb (CBL), E. $850.00 0.5 $425.00Bozeman, W. Wilmer, M. Scalese, S. Korczyk, J. Kelley, J. Dudek, D. Keddie (Deloitte) to discuss bankruptcy updates and US securities and exchange commission (SEC) reporting.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /03/2021 Wilmer, William Call with F. Khaleel, A. Cobb (CBL), E. $425.00 0.5 $212.50Bozeman, M. Scalese, S. Korczyk, S. Harrison, J. Kelley, J. Dudek, D. Keddie (Deloitte) to discuss bankruptcy updates and US securities and exchange commission (SEC) reporting. /04/2021 Sanders, Dugan Review the bankruptcy tax model for $350.00 0.3 $105.00the purpose of identifying additional updates to be made. /05/2021 Dudek, John Review updated disclosure statement $795.00 2.0 $1,590.00for changes that might impact cancellation of debt income calculations. Marcellino, Matthew Call with A. Serrano, D. Sanders $350.00 0.5 $175.00(Deloitte) to coordinate CBL workstreams related to updating the bankruptcy model and preparing an assumptions listing. Sanders, Dugan Call with A. Serrano, M. Marcellino $350.00 0.5 $175.00(Deloitte) to coordinate CBL workstreams related to updating the bankruptcy model and preparing an assumptions listing. Serrano, Alfredo Call with D. Sanders, M. Marcellino $670.00 0.5 $335.00(Deloitte) to coordinate CBL workstreams related to updating the bankruptcy model and preparing an assumptions listing. /06/2021 Bozeman, Eddie Call with S. Hildebrand, J. Howard, K. $525.00 1.0 $525.00Mitchell (CBL) regarding potential outparcel transfers from the CBL management company to CBL operating partnership. Dudek, John Call with C. Gibian, D. Peppelman, S. $795.00 0.8 $636.00Harrison, A. Serrano (Deloitte) to discuss updated terms and issues related to the debt restructuring.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /06/2021 Gibian, Craig Call with J. Dudek, D. Peppelman, S. $850.00 0.8 $680.00Harrison, A. Serrano (Deloitte) to discuss updated terms and issues related to the debt restructuring. Harrison, Steve Call with J. Dudek, C. Gibian, D. $850.00 0.8 $680.00Peppelman, A. Serrano (Deloitte) to discuss updated terms and issues related to the debt restructuring. Peppelman, Dave Call with J. Dudek, C. Gibian, S. $795.00 0.8 $636.00Harrison, A. Serrano (Deloitte) to discuss updated terms and issues related to the debt restructuring. Serrano, Alfredo Call with J. Dudek, C. Gibian, D. $670.00 0.8 $536.00Peppelman, S. Harrison (Deloitte) to discuss updated terms and issues related to the debt restructuring. /07/2021 Bozeman, Eddie Email A. Cobb (CBL) regarding year to $525.00 0.5 $262.50date services and tax issues related to bankruptcy filing and emergence. Dudek, John Review updated debt amortization $795.00 2.1 $1,669.50tables for different fair market values and impact on taxable income. Peppelman, Dave Email C. Gibian (Deloitte) regarding $795.00 0.8 $636.00the restructuring plan. Peppelman, Dave Review restructuring plan. $795.00 0.5 $397.50/10/2021 Bozeman, Eddie Email A. Cobb (CBL) regarding year to $525.00 2.1 $1,102.50date services and tax issues related to bankruptcy filing and emergence. Bozeman, Eddie Review new Virginia unitary reporting $525.00 0.5 $262.50requirements and the impact to CBL's state filing obligations. Sanders, Dugan Correspond via email with A. Serrano, $350.00 0.4 $140.00M. Marcellino (Deloitte) to delegate action items related to updating the bankruptcy tax model and the related assumptions listing.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /11/2021 Marcellino, Matthew Update CBL summary memo based on $350.00 1.0 $350.00most recent plan filed with bankruptcy court. /12/2021 Sanders, Dugan Review bankruptcy docket to identify $350.00 0.5 $175.00pertinent filings with information to bankruptcy tax modeling. /13/2021 Marcellino, Matthew Update bankruptcy tax model $350.00 1.0 $350.00associated with newly filed bankruptcy court disclosure plan. /14/2021 Marcellino, Matthew Review bankruptcy plan for updates $350.00 1.0 $350.00associated newly filed redline in bankruptcy court docket. /18/2021 Serrano, Alfredo Review amended plan and disclosure $670.00 0.9 $603.00statement related to debt restructuring. /19/2021 Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 0.3 $105.00discuss updating CBL bankruptcy tax model based on updated plan information filed with bankruptcy court. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 0.3 $105.00discuss updating CBL bankruptcy model based on updated plan information filed with bankruptcy court. Sanders, Dugan Review bankruptcy filings submitted to $350.00 0.5 $175.00the bankruptcy court for the purpose of identifying information that may be reflected in modeling efforts. Sanders, Dugan Call with A. Serrano (Deloitte) to $350.00 0.3 $105.00discuss workstream and open items. Serrano, Alfredo Call with D. Sanders (Deloitte) to $670.00 0.3 $201.00discuss workstream and open items.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /21/2021 Bozeman, Eddie Call with V. Evans, F. Khaleel, K. $525.00 0.5 $262.50Mitchell, J. Howard, S. Hildebrand (CBL) regarding the transfer of ground leased outparcels from the management company to the operating partnership. Bozeman, Eddie Research tax treatment on the transfer $525.00 0.5 $262.50of outparcels from the management company to the operating partnership and the impact of related party gains and losses. Sanders, Dugan Review amended plans and disclosure $350.00 2.3 $805.00statements for the purpose of identifying updated information that may be reflected in modeling. /22/2021 Bozeman, Eddie Call with F. Khaleel (CBL) regarding $525.00 0.4 $210.00tax treatment on transfers of outparcels from the management company to the operating partnership. Bozeman, Eddie Research tax treatment on transfer of $525.00 0.9 $472.50outparcels from the management company to the operating partnership and impact of related party gains and losses. /23/2021 Bozeman, Eddie Review gain calculations regarding tax $525.00 0.4 $210.00treatment on transfer of outparcels from management company to the operating partnership and impact of related party gains and losses. /24/2021 Marcellino, Matthew Update CBL bankruptcy docket $350.00 0.5 $175.00subsite. /25/2021 Bozeman, Eddie Call with F. Khaleel, C. Price, S. $525.00 0.8 $420.00Hildebrand, V. Evan, K. Mitchell, J Howard (CBL) regarding transfers of outparcels from the management

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /25/2021 Dudek, John Call with J. Vollbracht, S. Harrison, J. $795.00 0.2 $159.00Forrest (Deloitte) to discuss IRC section 318(a)(4) option attribution email from A. Arikat (Weil). Forrest, Jonathan Call with J. Vollbracht, S. Harrison, J. $850.00 0.2 $170.00Dudek (Deloitte) to discuss IRC section 318(a)(4) option attribution email from A. Arikat (Weil). Harrison, Steve Call with J. Vollbracht, J. Forrest, J. $850.00 0.2 $170.00Dudek (Deloitte) to discuss IRC section 318(a)(4) option attribution email from A. Arikat (Weil). Vollbracht, Jason Call with S. Harrison, J. Forrest, J. $850.00 0.2 $170.00Dudek (Deloitte) to discuss IRC section 318(a)(4) option attribution email from A. Arikat (Weil). Vollbracht, Jason Review email from A. Arikat (Weil) IRC $850.00 0.4 $340.00section 318(a)(4) option attribution and changes requested. /26/2021 Dudek, John Review updated disclosure statement $795.00 2.6 $2,067.00for changes that may impact cancellation of debt income calculations. /27/2021 Dudek, John Call with S. Harrison, J. Vollbracht, J. $795.00 0.2 $159.00Forrest (Deloitte), A. Arikat, S. Goldring, K. Jackson (Weil) to discuss convertible debt contingent options and IRC section 318 option attribution issues. Forrest, Jonathan Call with S. Harrison, J. Vollbracht, J. $850.00 0.2 $170.00Dudek (Deloitte), A. Arikat, S. Goldring, K. Jackson (Weil) to discuss convertible debt contingent options and IRC section 318 option attribution issues.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /27/2021 Harrison, Steve Call with J. Forrest, J. Vollbracht, J. $850.00 0.2 $170.00Dudek (Deloitte), A. Arikat, S. Goldring, K. Jackson (Weil) to discuss convertible debt contingent options and IRC section 318 option attribution issues. Vollbracht, Jason Call with J. Forrest, S. Harrison, J. $850.00 0.2 $170.00Dudek (Deloitte), A. Arikat, S. Goldring, K. Jackson (Weil) to discuss convertible debt contingent options and IRC section 318 option attribution issues. /01/2021 Marcellino, Matthew Update Deloitte Tax insight subsite for $350.00 0.5 $175.00recent bankruptcy court docket filings. Sanders, Dugan Prepare cancellation of debt income $350.00 3.1 $1,085.00calculation workbook for W. Wilmer (Deloitte). Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 0.4 $140.00review footnote language included in the estimated cancellation of debt income calculation excerpt from the bankruptcy model. Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 0.4 $268.00review footnote language included in the estimated cancellation of debt income calculation excerpt from the bankruptcy model. Serrano, Alfredo Review estimated cancellation of debt $670.00 0.8 $536.00income analysis deliverable. /02/2021 Bozeman, Eddie Review draft amended and restated $525.00 2.6 $1,365.00charter and bylaws for CBL & Associates Properties, Inc. Marcellino, Matthew Review second amended bankruptcy $350.00 0.9 $315.00plan for bankruptcy model updates. /03/2021 Marcellino, Matthew Review third amended redline plan for $350.00 1.0 $350.00bankruptcy model updates.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /04/2021 Bozeman, Eddie Review draft amended and restated $525.00 1.5 $787.50charter and bylaws for CBL & Associates Properties, Inc. Bozeman, Eddie Call with J. Curry (CBL) regarding the $525.00 0.5 $262.50draft amended and restated charter and bylaws for CBL & Associates Properties Inc. Marcellino, Matthew Call with A. Serrano, D. Sanders $350.00 0.3 $105.00(Deloitte) to discuss updating the bankruptcy model for updated information per the third amended disclosure statement and plan. Sanders, Dugan Call with A. Serrano, M. Marcellino $350.00 0.3 $105.00(Deloitte) to discuss updating the bankruptcy model for updated information per the third amended disclosure statement and plan. Sanders, Dugan Review the red line version of the third $350.00 0.9 $315.00amended plan and disclosure statement for purpose of identifying updated information to be included in modeling. Serrano, Alfredo Call with D. Sanders, M. Marcellino $670.00 0.3 $201.00(Deloitte) to discuss updating the bankruptcy model for updated information per the third amended disclosure statement and plan. /07/2021 Marcellino, Matthew Review amended bankruptcy plan filed $350.00 1.1 $385.00with bankruptcy court. /08/2021 Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 0.8 $280.00discuss updates to bankruptcy model based on third amended disclosure plan filed with bankruptcy court. Marcellino, Matthew Update CBL plan summary for $350.00 0.5 $175.00bankruptcy model updates.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 0.8 $280.00discuss updates to bankruptcy model based on third amended disclosure plan filed with bankruptcy court. Sanders, Dugan Review summary of changes from the $350.00 0.3 $105.00third amended plan and disclosure statement. /09/2021 Marcellino, Matthew Draft summary of plan updates from $350.00 1.5 $525.00revised version filed with bankruptcy court. /10/2021 Marcellino, Matthew Review plan redline filed with $350.00 0.6 $210.00bankruptcy court for plan updates. /11/2021 Bozeman, Eddie Call with R. Kreienkamp (Husch $525.00 0.8 $420.00Blackwell), D. Levy (Weil) regarding the draft amended and restated charter and bylaws for CBL & Associates Properties, Inc. /15/2021 Marcellino, Matthew Update CBL bankruptcy docket $350.00 0.5 $175.00subsite. Serrano, Alfredo Review workstream related to realized $670.00 0.2 $134.00built-in-gains/losses (RBIG/RBIL) calculations for CBL & Associates Management, Inc. /16/2021 Bozeman, Eddie Call with R. Kreienkamp, S. Barett $525.00 0.6 $315.00(Husch Blackwell), D. Levy (Weil), J. Curry, K. Reinsmidt (CBL) regarding the draft amended and restated charter and bylaws for CBL & Associates Properties, Inc. /17/2021 Marcellino, Matthew Provide updated bankruptcy court $350.00 0.3 $105.00engagement letter filings to J. Dudek (Deloitte).

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /18/2021 Bozeman, Eddie Call with R. Kreienkamp (Husch $525.00 0.8 $420.00Blackwell), D. Levy (Weil), D. Holmberg (Akin) regarding the draft amended and restated charter and bylaws for CBL & Associates Properties, Inc. Bozeman, Eddie Review draft amended and restated $525.00 2.4 $1,260.00charter and bylaws for CBL & Associates Properties, Inc. Marcellino, Matthew Call with A. Serrano, D. Sanders $350.00 1.1 $385.00(Deloitte) to discuss calculating realized built-in losses for the taxable real estate investment trusts (REIT) subsidiary. Sanders, Dugan Call with A. Serrano and M. Marcellino $350.00 1.1 $385.00(Deloitte) to discuss calculating realized built-in losses for the taxable real estate investment trusts (REIT) subsidiary. Sanders, Dugan Analyze the bankruptcy model for the $350.00 2.2 $770.00purpose of refreshing my understanding of the process of calculating recognized built-in losses within the CBL consolidated group. Serrano, Alfredo Review workstream related to realized $670.00 0.9 $603.00built-in-gains/losses (RBIG/RBIL) calculations for CBL & Associates Management, Inc. Serrano, Alfredo Call with D. Sanders and M. Marcellino $670.00 1.1 $737.00(Deloitte) to discuss calculating realized built-in losses for the taxable real estate investment trusts (REIT) subsidiary. /21/2021 Marcellino, Matthew Review workstream CBL memo items $350.00 0.1 $35.00for morning meeting with M. Boyle (Deloitte). Sanders, Dugan Prepare instructions related to how to $350.00 0.4 $140.00prepare the recognized built-in loss rollout for the management company.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Sanders, Dugan Analyze how recognized built-in losses $350.00 3.5 $1,225.00("RBILs") were calculated in the CBL fixed asset workbook for the purpose of preparing instructions on how to rollout realized built-in losses for the CBL management. Sanders, Dugan Update the cash/stock distribution $350.00 1.4 $490.00projections in the bankruptcy model to consider IRC section 163(l) (interest expense limitation) interest. Sanders, Dugan Meeting with W. Holman (Deloitte) to $350.00 0.9 $315.00discuss updating the CBL fixed asset workbook to rollout recognized built-in losses for CBL & Associates Management, Inc. /23/2021 Bozeman, Eddie Call with S. Goldring (Weil) for $525.00 0.6 $315.00separate consideration regarding partner conversions into real estate investment trusts (REIT) shares (early and at emergence) issues. Sanders, Dugan Review updates to the fixed asset $350.00 0.7 $245.00workbook for the recognized built-in loss rollout for CBL & Associates Management, Inc. Sanders, Dugan Analyze docket filings with the $350.00 0.5 $175.00bankruptcy court for the purpose of identifying potentially useful information for modeling purposes. Sanders, Dugan Update the fixed asset workbook to $350.00 0.7 $245.00rollout the recognized built-in losses for CBL & Associates Management, Inc. /28/2021 Bozeman, Eddie Review debt allocation requirements $525.00 0.9 $472.50for the Soffer, Visconsi and Schostak partners in CBL operating partnership.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /29/2021 Bozeman, Eddie Review tax regulations under IRC $525.00 0.7 $367.50section 706 (taxable years of partner and partnership) with respect to extraordinary items and cancellation of debt income to the partners of CBL operating partnership. Bozeman, Eddie Call with J. Curry (CBL) to discuss $525.00 0.6 $315.00cancellation of debt income to CBL operating partnership limited partners and applicable debt allocations for tax purposes. Bozeman, Eddie Call with E. Hahn, W. Wilmer (Deloitte) $525.00 0.5 $262.50with respect to cancellation of debt consequences related to limited partners of CBL & Associates Limited Partnership who elect to convert their CBL partnership units into CBL real estate investment trusts (REIT) st Hahn, Erich Call with E. Bozeman, W. Wilmer $850.00 0.5 $425.00(Deloitte) with respect to cancellation of debt consequences related to limited partners of CBL & Associates Limited Partnership who elect to convert their CBL partnership units into CBL real estate investment trusts (REIT) Wilmer, William Call with E. Bozeman, W. Wilmer $425.00 0.5 $212.50(Deloitte) with respect to cancellation of debt consequences related to limited partners of CBL & Associates Limited Partnership who elect to convert their CBL partnership units into CBL real estate investment trusts (REIT) /30/2021 Bozeman, Eddie Review tax regulations under IRC $525.00 2.2 $1,155.00section 706 (taxable years of partner and partnership) with respect to extraordinary items and cancellation of debt income to the partners of CBL operating partnership.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /30/2021 Tidwell, Drew Research cancellation of debt $425.00 1.0 $425.00consequences related to limited partners of CBL & Associates Limited Partnership who elect to convert their CBL partnership units into CBL real estate investment trusts stock in connection with bankruptcy emerge. /01/2021 Bozeman, Eddie Call with S. Harrison, W. Wilmer $525.00 0.7 $367.50(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss allocations of debt by CBL Operating Partnership (OP) to real estate investment trust and OP unit holders. Bozeman, Eddie Call with S. Harrison, W. Wilmer $525.00 0.7 $367.50(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss, for tax purposes, CBL Operating Partnership would allocate to real estate investment trust and limited partners taxable income associated with the cancellat Bozeman, Eddie Review tax regulations under IRC $525.00 3.1 $1,627.50Section 706 - taxable years of partner and partnership - with respect to extraordinary items and cancellation of debt income to the partners of CBL Operating Partnership. Harrison, Steve Call with E. Bozeman, W. Wilmer $850.00 0.7 $595.00(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss allocations of debt by CBL Operating Partnership (OP) to real estate investment trust and OP unit holders. Harrison, Steve Call with E. Bozeman, W. Wilmer $850.00 0.7 $595.00(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss how CBL Operating Partnership would allocate to real estate investment trust and limited partners taxable income associated with cancellation.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /01/2021 Wilmer, William Call with E. Bozeman, S. Harrison $425.00 0.7 $297.50(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss allocations of debt by CBL Operating Partnership (OP) to real estate investment trust and OP unit holders. Wilmer, William Call with E. Bozeman, S. Harrison $425.00 0.7 $297.50(Deloitte), S. Goldring, A. Arikat, K. Jackson (Weil) to discuss how CBL Operating Partnership would allocate to real estate investment trust and limited partners taxable income associated with cancellation. /06/2021 Bozeman, Eddie Review tax regulations under IRC $525.00 2.1 $1,102.50Section 706 - taxable years of partner and partnership, court cases with respect to extraordinary items and cancellation of debt income to the partners of CBL Operating Partnership. Dudek, John Review updated CBL debt calculations $795.00 3.0 $2,385.00for cancellation of debt income changes as well as impact on section 382. Marcellino, Matthew Call with A. Serrano, D. Sanders $350.00 0.5 $175.00(Deloitte) to discuss preparation of the CBL tax attribute reduction bankruptcy memorandum. Sanders, Dugan Call with A. Serrano, M. Marcellino $350.00 0.5 $175.00(Deloitte) to discuss preparation of the CBL tax attribute reduction bankruptcy memorandum. Serrano, Alfredo Call with D. Sanders, M. Marcellino $670.00 0.5 $335.00(Deloitte) to discuss preparation of the CBL tax attribute reduction bankruptcy memorandum. /07/2021 Bozeman, Eddie Review updated CBL real estate $525.00 0.4 $210.00investment trust (REIT) articles of incorporation provided by J. Curry

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /07/2021 Bozeman, Eddie Review supreme court case with $525.00 0.6 $315.00respect to step transaction and the impact on cancellation of debt income to the partners of CBL Operating Partnership. Bozeman, Eddie Call with E. Hahn, W. Wilmer (Deloitte) $525.00 0.6 $315.00regarding recognition of cancellation of indebtedness income by partners of CBL Operating Partnership in connection with a conversion of their limited partnership interests to shares. Dudek, John Draft email to G. Dabbiero (Deloitte) on $795.00 1.0 $795.00details to provide when preparing draft strawman structure chart. Hahn, Erich Call with E. Bozeman, W. Wilmer $850.00 0.6 $510.00(Deloitte) regarding recognition of cancellation of indebtedness income by partners of CBL Operating Partnership in connection with a conversion of their limited partnership interests to shares. Marcellino, Matthew Draft step transaction slides based on $350.00 3.6 $1,260.00internal document from Weil, Gotshal, Manges. Sanders, Dugan Review the restructuring transaction $350.00 1.8 $630.00detailed support provided by Weil for the purpose of identifying changes to the transaction that would need to be modeled. Wilmer, William Call with E. Bozeman, E. Hahn $425.00 0.6 $255.00(Deloitte) regarding recognition of cancellation of indebtedness income by partners of CBL Operating Partnership in connection with a conversion of their limited partnership interests to shares.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Bozeman, Eddie Call with J. Curry, C. Price, S. $525.00 0.7 $367.50Holdebrand, K. Mitchell, J. Howard (CBL) to discuss CBL real estate investment trust (REIT)'s possible disposition of directly held.1% partnership interests. Bozeman, Eddie Review proposed CBL real estate $525.00 3.1 $1,627.50investment trust (REIT) articles of incorporation in connection with bankruptcy emergence. Bozeman, Eddie Review draft post-emergence $525.00 0.7 $367.50partnership agreement for CBL Operating Partnership. Bozeman, Eddie Call with S. Goldring, A. Arikat, K. $525.00 0.9 $472.50Jackson (Weil), S. Harrison (Deloitte) regarding the proposed guarantee of CBL Operating Partnership indebtedness. Bozeman, Eddie Call with S. Goldring, A. Arikat, K. $525.00 0.3 $157.50Jackson (Weil), S. Harrison (Deloitte) regarding recognition of cancellation of indebtedness income for CBL Operating Partnership partners who elect to convert their Operating Partnership unit. Bozeman, Eddie Prepare memorandum on CBL $525.00 2.4 $1,260.00Operating Partnership agreement allocations of cancellation of debt income (CODI) to the CBL limited partners. Bozeman, Eddie Review CBL Operating Partnership $525.00 1.5 $787.50debt allocations to the limited partners. Dudek, John Review strawman structure deck $795.00 0.5 $397.50related to restructuring transaction steps. Dudek, John Call with M. Marcellino, A. Serrano $795.00 0.5 $397.50(Deloitte) to discuss updates to the strawman structure related to the restructuring transaction steps.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Harrison, Steve Prepare for upcoming call with S. $850.00 0.2 $170.00Goldring, A. Arikat, K. Jackson (Weil), E. Bozeman (Deloitte) regarding recognition of cancellation of indebtedness income for CBL Operating Partnership partners who elect to convert their Operating Partnership unit. Harrison, Steve Call with S. Goldring, A. Arikat, K. $850.00 0.3 $255.00Jackson (Weil), E. Bozeman (Deloitte) regarding recognition of cancellation of indebtedness income for CBL Operating Partnership partners who elect to convert their Operating Partnership unit. Harrison, Steve Call with S. Goldring, A. Arikat, K. $850.00 0.9 $765.00Jackson (Weil), E. Bozeman (Deloitte) regarding the proposed guarantee of CBL Operating Partnership indebtedness. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 0.7 $245.00discuss updates to CBL transaction summary slide deck. Marcellino, Matthew Update CBL bankruptcy model realized $350.00 0.7 $245.00built in gain calculation. Marcellino, Matthew Call with D. Sanders and A. Serrano $350.00 0.7 $245.00(Deloitte) to discuss updating to the strawman structure based on to the restructuring transaction steps associated with bankruptcy. Marcellino, Matthew Call with A. Serrano (Deloitte) to $350.00 0.4 $140.00discuss updates to strawman structure related to the restructuring transaction steps. Marcellino, Matthew Call with A. Serrano, D. Sanders $350.00 0.8 $280.00(Deloitte) to discuss drafting slide deck to illustrate restructuring transaction steps from Weil, Gotshal, Manges.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /08/2021 Marcellino, Matthew Call with J. Dudek, A. Serrano $350.00 0.5 $175.00(Deloitte) to discuss updates to the strawman structure related to the restructuring transaction steps. Sanders, Dugan Call with A. Serrano and M. Marcellino $350.00 0.7 $245.00(Deloitte) to discuss updating to the strawman structure based on to the restructuring transaction steps associated with bankruptcy. Sanders, Dugan Review proposed restructuring $350.00 0.4 $140.00transaction slide deck in preparation for meeting with A. Serrano and M. Marcellino (Deloitte). Sanders, Dugan Call with A. Serrano, M. Marcellino $350.00 0.8 $280.00(Deloitte) to discuss drafting slide deck to illustrate restructuring transaction steps from Weil, Gotshal, Manges. Serrano, Alfredo Call with D. Sanders and M. Marcellino $670.00 0.7 $469.00(Deloitte) to discuss updating to the strawman structure based on to the restructuring transaction steps associated with bankruptcy. Serrano, Alfredo Call with J. Dudek, M. Marcellino $670.00 0.5 $335.00(Deloitte) to discuss updates to the strawman structure related to the restructuring transaction steps. Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 0.4 $268.00discuss updates to strawman structure related to the restructuring transaction steps. Serrano, Alfredo Call with M. Marcellino (Deloitte) to $670.00 0.7 $469.00discuss updates to CBL transaction summary slide deck. Serrano, Alfredo Call with D. Sanders, M. Marcellino $670.00 0.8 $536.00(Deloitte) to discuss drafting slide deck to illustrate restructuring transaction steps from Weil, Gotshal, Manges. /09/2021 Bozeman, Eddie Review draft post-emergence $525.00 3.4 $1,785.00partnership agreement for CBL

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /09/2021 Bozeman, Eddie Review IRC Section 704(b) - partner’s $525.00 1.9 $997.50distributive share - minimum gain and minimum gain chargeback rules as they relate to the bankruptcy emergence. Bozeman, Eddie Review IRC Section 704(b) - partner’s $525.00 3.9 $2,047.50distributive share - rules and the application of said rules to CBL Operating Partnership's 2021 partner taxable income allocations. Dudek, John Draft email to A. Serrano and D. $795.00 2.0 $1,590.00Sanders regarding the calculation of section 382 limitation and recognized built-in losses at the management company. Marcellino, Matthew Call with D. Sanders (Deloitte) to $350.00 0.4 $140.00discuss updating the CBL proposed restructuring transaction slide deck. Marcellino, Matthew Draft step transaction slide deck for $350.00 3.2 $1,120.00CBL transaction summary. Marcellino, Matthew Update CBL slide deck describing $350.00 2.3 $805.00bankruptcy emergence transaction form based on review comments from D. Sanders (Deloitte). Sanders, Dugan Assist M. Marcellino's (Deloitte) with $350.00 1.3 $455.00updates to the CBL proposed restructuring slide deck. Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 1.0 $350.00review update comments related to the CBL proposed restructuring slide deck. Sanders, Dugan Call with M. Marcellino (Deloitte) to $350.00 0.4 $140.00discuss updating the CBL proposed restructuring transaction slide deck. Sanders, Dugan Review M. Marcellino's (Deloitte) $350.00 1.9 $665.00updates to the CBL proposed restructuring slide deck. Serrano, Alfredo Review revisions to strawman structure $670.00 1.3 $871.00related to the debt restructuring step transaction.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /09/2021 Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 1.0 $670.00review update comments related to the CBL proposed restructuring slide deck. /10/2021 Bozeman, Eddie Review CBL Operating Partnership $525.00 3.2 $1,680.00IRC Section 704(b) - partner’s distributive share - capital accounts. Bozeman, Eddie Review CBL Operating Partnership $525.00 2.8 $1,470.00IRC Section 704(c) - partner’s distributive share - partner built-in gains. Wilmer, William Review IRC Section 704(b) - partner’s $425.00 1.1 $467.50distributive share - capital accounts and associated documents for purposes of assessing potential allocation of cancellation of indebtedness income to CBL LP partners on emergence from Chapter 11. /12/2021 Bozeman, Eddie Review CBL Operating Partnership $525.00 3.5 $1,837.50IRC Section 704(c) - partner’s distributive share - partner built-in gains. Bozeman, Eddie Review CBL Operating Partnership $525.00 3.4 $1,785.00IRC Section 704(b) - partner’s distributive share - capital accounts. Bozeman, Eddie Call with S. Barrett, R. Kreienkamp $525.00 0.9 $472.50(Husch Blackwell), D. Walsh, D. Holmberg, E. Goodman (Akin Gump), D. Levy, S. Goldring, A. Arikat (Weil), J. Curry, K. Reinsmidt (CBL) regarding tax and business issues, draft CBL real estate investment trust certificat Dudek, John Meeting with A. Serrano, D. Sanders $795.00 0.8 $636.00(Deloitte) to discuss expectations related to the section 382 and cancellation of debt income workstreams related to CBL’s restructuring.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Marcellino, Matthew Meeting with D. Sanders(Deloitte) to $350.00 0.5 $175.00discuss preparation of the CBL IRC section 382 - limitation on net operating loss carryforwards and certain built-in losses following ownership change - memorandum facts and background section. Marcellino, Matthew Draft IRC section 382 - limitation on $350.00 2.1 $735.00net operating loss carryforwards and certain built-in losses following ownership change - memo sections related to pre petition equity structure and prior background. Sanders, Dugan Meeting with J. Dudek, A. Serrano $350.00 0.8 $280.00(Deloitte) to discuss expectations related to the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. Sanders, Dugan Review the recognized built-in loss $350.00 1.7 $595.00workbook for the management company. Sanders, Dugan Update separate information requests $350.00 1.8 $630.00for the transaction cost analysis and the general IRC section 382 - limitation on net operating loss carryforwards and certain built-in losses following ownership change - calculations. Sanders, Dugan Meeting with M. Marcellino (Deloitte) to $350.00 0.5 $175.00discuss preparation of the CBL IRC section 382 - limitation on net operating loss carryforwards and certain built-in losses following ownership change - memorandum facts and background section. Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 0.4 $140.00discuss updates to the CBL information request with respect to the IRC section 382 analysis for the taxable REIT subsidiary.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /12/2021 Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 0.4 $268.00discuss updates to the CBL information request with respect to the IRC section 382 analysis for the taxable REIT subsidiary. Serrano, Alfredo Call with T. Olubakinde (Deloitte) to $670.00 0.7 $469.00discuss draft memo related to debt restructuring. Serrano, Alfredo Meeting with J. Dudek, D. Sanders $670.00 0.8 $536.00(Deloitte) to discuss expectations related to the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. /13/2021 Bozeman, Eddie Review CBL Operating Partnership $525.00 3.8 $1,995.00IRC Section 704(b) - partner’s distributive share - capital accounts. Bozeman, Eddie Review partnership audit procedures $525.00 1.6 $840.00under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations. Marcellino, Matthew Draft IRC section 382 - limitation on $350.00 3.2 $1,120.00net operating loss carryforwards and certain built-in losses following ownership change - memo sections related to property holdings and Covid 19 pandemic effects on real estate. Sanders, Dugan Update transaction cost analysis model $350.00 2.7 $945.00template to align with CBL's facts in preparation of CBL's transaction cost analysis. Sanders, Dugan Draft detailed instructions regarding $350.00 0.5 $175.00preparation CBL's transaction cost analysis.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /14/2021 Bozeman, Eddie Review partnership audit procedures $525.00 1.2 $630.00under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations. Bozeman, Eddie Review draft CBL Operating $525.00 0.6 $315.00Partnership agreement for new terms as a result of the proposed bankruptcy restructuring transaction Bozeman, Eddie Call with J. Curry (CBL) regarding CBL $525.00 0.8 $420.00operating partnership taxable income allocations from the draft partnership agreement. Cooper, Matt Review IRC section 742 - treatment of $525.00 0.7 $367.50certain liabilities - debt allocations and impact of bipartisan budget act (BBA) partnership audit questions. Dabbiero, George Clear notes in restructuring transaction $225.00 1.9 $427.50powerpoint. Dabbiero, George Continue to clear notes in restructuring $225.00 0.6 $135.00transaction powerpoint. Dabbiero, George Meeting with D. Sanders (Deloitte) to $225.00 0.4 $90.00discuss updating the CBL proposed restructuring slide deck for certain of J. Dudek's (Deloitte) review comments. Dabbiero, George Meeting with W. Holman (Deloitte) to $225.00 0.3 $67.50discuss updating the CBL proposed restructuring slide deck for certain of J. Dudek's (Deloitte) review comments. Dabbiero, George Call with D. Sanders (Deloitte) to $225.00 0.9 $202.50discuss the illustration of transaction steps in restructuring transaction powerpoint. Marcellino, Matthew Review sections of bankruptcy $350.00 2.4 $840.00summary memo drafted by T. Olubakinde (Deloitte). Sanders, Dugan Call with G. Dabbiero (Deloitte) to $350.00 0.9 $315.00discuss the illustration of transaction steps in restructuring transaction

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /14/2021 Sanders, Dugan Meeting with A. Serrano (Deloitte) to $350.00 1.1 $385.00discuss updated CBL's proposed restructuring slide deck. Sanders, Dugan Meeting with G. Dabbiero (Deloitte) to $350.00 0.4 $140.00discuss updating the CBL proposed restructuring slide deck for certain of J. Dudek's (Deloitte) review comments. Sanders, Dugan Review the CBL proposed $350.00 1.6 $560.00restructuring transaction slide deck prepared by G. Dabbiero (Deloitte). Sanders, Dugan Review the realized built-in loss $350.00 1.9 $665.00calculation workbook prepared by W. Holman (Deloitte). Serrano, Alfredo Meeting with D. Sanders (Deloitte) to $670.00 1.1 $737.00discuss updated CBL's proposed restructuring slide deck. Serrano, Alfredo Review transaction costs methodology $670.00 0.7 $469.00related to debt restructuring. /15/2021 Bayer, Ryan Call with E. Bozeman (Deloitte) $850.00 0.6 $510.00regarding cancellation of indebtedness and debt allocations from CBL Operating Partnership. Bozeman, Eddie Call with R. Bayer (Deloitte) regarding $525.00 0.6 $315.00cancellation of indebtedness and debt allocations from CBL Operating Partnership. Bozeman, Eddie Continue review draft CBL Operating $525.00 1.8 $945.00Partnership agreement for new terms as a result of the proposed bankruptcy restructuring transaction Bozeman, Eddie Review partnership audit procedures $525.00 1.5 $787.50under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /15/2021 Bozeman, Eddie Review CBL Operating Partnership $525.00 3.8 $1,995.00IRC Section 704(c) - partner’s distributive share - partner built-in gains. Cooper, Matt Draft follow-up email to E. Bozeman $525.00 0.3 $157.50(Deloitte) regarding bipartisan budget act (BBA) real estate investment trust (REIT) rules. Dabbiero, George Call with J. Dudek, A. Serrano, D. $225.00 1.0 $225.00Sanders, M. Marcellino, W. Holman, T. Olubakinde (Deloitte) to discuss the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. Dudek, John Call with G. Dabbiero, A. Serrano, D. $795.00 1.0 $795.00Sanders, M. Marcellino, W. Holman, T. Olubakinde (Deloitte) to discuss the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. Marcellino, Matthew Update IRC section 382 - limitation on $350.00 3.1 $1,085.00net operating loss carryforwards and certain built-in losses following ownership change - memo for facts and background from disclosure statement. Marcellino, Matthew Call with G. Dabbiero, J. Dudek, A. $350.00 1.0 $350.00Serrano, D. Sanders, W. Holman, T. Olubakinde (Deloitte) to discuss the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. Sanders, Dugan Update the prior CBL information $350.00 1.3 $455.00request to include current open items to be requested from CBL for the purpose of updating the IRC section 382 built-in loss calculations related to CBL's restructuring. Sanders, Dugan Update the realized built-in loss $350.00 1.4 $490.00calculation workbook originally prepared by W. Holman (Deloitte).

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /15/2021 Sanders, Dugan Meeting with W. Holman (Deloitte) to $350.00 0.5 $175.00discuss updates to the realized built-in loss calculation for CBL's management company. Sanders, Dugan Continue to review the realized built-in $350.00 0.9 $315.00loss calculation workbook prepared by W. Holman (Deloitte). Sanders, Dugan Call with G. Dabbiero, J. Dudek, A. $350.00 1.0 $350.00Serrano, M. Marcellino, W. Holman, T. Olubakinde (Deloitte) to discuss the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. Serrano, Alfredo Review information request related to $670.00 0.7 $469.00transaction cost analysis. Serrano, Alfredo Call with G. Dabbiero, J. Dudek, D. $670.00 1.0 $670.00Sanders, M. Marcellino, W. Holman, T. Olubakinde (Deloitte) to discuss the section 382 and cancellation of debt income workstreams related to CBL’s restructuring. Serrano, Alfredo Review notes on the strawman $670.00 1.3 $871.00structure related to the debt restructuring step transaction. /16/2021 Bozeman, Eddie Continue review draft CBL Operating $525.00 0.8 $420.00Partnership agreement for new terms as a result of the proposed bankruptcy restructuring transaction Dudek, John Continue review updated CBL debt $795.00 2.0 $1,590.00calculations for cancellation of debt income changes as well as impact on section 382. Marcellino, Matthew Update IRC section 382 - limitation on $350.00 3.4 $1,190.00net operating loss carryforwards and certain built-in losses following ownership change - memo for edits made by T. Olubakinde (Deloitte).

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /16/2021 Sanders, Dugan Continue to update the prior CBL $350.00 0.6 $210.00information request to include current open items to be requested from CBL for the purpose of updating the IRC section 382 built-in loss calculations related to CBL's restructuring. Sanders, Dugan Review updates to the tax attribute $350.00 0.9 $315.00reduction summary memorandum as prepared by M. Marcellino (Deloitte). Sanders, Dugan Update the CBL information request for $350.00 0.9 $315.00A. Serrano's (Deloitte) review comments. Serrano, Alfredo Call with T. Olubakinde (Deloitte) to $670.00 1.1 $737.00discuss information request and tax attributes model. Serrano, Alfredo Review information request related to $670.00 1.1 $737.00transaction cost analysis. /17/2021 Bozeman, Eddie Email J. Curry and C. Price (CBL) $525.00 0.6 $315.00regarding draft CBL Operating Partnership agreement and timing for providing draft tax information to partners. /19/2021 Bozeman, Eddie Continue to review partnership audit $525.00 1.7 $892.50procedures under IRC sections 6221 - assessment at partnership level and IRC section 6241 - definitions and special rules - and the impact on CBL Operating Partnership allocations. Cooper, Matt Draft follow-up email to E. Bozeman $525.00 0.2 $105.00(Deloitte) regarding bipartisan budget act (BBA) real estate investment trust (REIT) interplay question. Dabbiero, George Call with A. Serrano, D. Sanders, W. $225.00 1.3 $292.50Holman, T. Olubakinde (Deloitte) to discuss details of how the real estate investment trust ownership structure of CBL functions and affects of bankruptcy modeling efforts.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /19/2021 Sanders, Dugan Call with G. Dabbiero, A. Serrano, W. $350.00 1.3 $455.00Holman, T. Olubakinde (Deloitte) to discuss details of how the real estate investment trust ownership structure of CBL functions and affects of bankruptcy modeling efforts. Serrano, Alfredo Call with G. Dabbiero, D. Sanders, W. $670.00 1.3 $871.00Holman, T. Olubakinde (Deloitte) to discuss details of how the real estate investment trust ownership structure of CBL functions and affects of bankruptcy modeling efforts. /20/2021 Bozeman, Eddie Continue to review CBL Operating $525.00 1.3 $682.50Partnership IRC Section 704(b) - partner’s distributive share - capital accounts. Serrano, Alfredo Review information request related to $670.00 0.6 $402.00transaction cost analysis. /21/2021 Bozeman, Eddie Continue to review CBL Operating $525.00 1.3 $682.50Partnership IRC Section 704(c) - partner’s distributive share - partner built-in gains. Serrano, Alfredo Review updates to realized built-in loss $670.00 0.7 $469.00calculations. /22/2021 Marcellino, Matthew Review updates by T. Olubakinde $350.00 0.2 $70.00(Deloitte) to tax cancellation of debt and attribute reduction summary memo. Sanders, Dugan Call with A. Serrano (Deloitte) to $350.00 0.5 $175.00discuss calculation of recognized built- in loss for real estate investment trust IRC section 743 - special rules where IRC section 754 (manner of electing optional adjustment to basis of partnership property) election or

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /22/2021 Sanders, Dugan Prepare the recognized built-in gain or $350.00 2.8 $980.00loss calculation for CBL's management company. Serrano, Alfredo Call with D. Sanders (Deloitte) to $670.00 0.5 $335.00discuss calculation of recognized built- in loss for real estate investment trust IRC section 743 - special rules where IRC section 754 (manner of electing optional adjustment to basis of partnership property) election or /23/2021 Bozeman, Eddie Email F. Khaleel (CBL) regarding CBL $525.00 0.8 $420.00Operating Partnership debt allocations. Bozeman, Eddie Review CBL Operating Partnership $525.00 0.8 $420.00debt allocations. Bozeman, Eddie Call with F. Khaleel (CBL) regarding $525.00 1.0 $525.00CBL Operating Partnership debt allocation obligations. /26/2021 Bozeman, Eddie Respond to J. Curry (CBL) regarding $525.00 0.8 $420.00cancellation of indebtedness income allocations to partners of CBL Operating Partnership that convert as part of the bankruptcy timeline plan. Bozeman, Eddie Email S. Goldring (Weil) regarding $525.00 0.4 $210.00cancellation of indebtedness income allocations to partners of CBL Operating Partnership that convert as part of the bankruptcy timeline plan. Bozeman, Eddie Email E. Hahn (Deloitte) regarding $525.00 0.5 $262.50cancellation of indebtedness income allocations to partners of CBL Operating Partnership that convert as part of the bankruptcy timeline plan. Dabbiero, George Upload bankruptcy dockets to Deloitte $225.00 0.2 $45.00Tax Insight (DTI) site for purposes of being able to update attribute reduction memo.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /27/2021 Gibian, Craig Analyze treatment of debt modification. $850.00 0.5 $425.00 Serrano, Alfredo Review realized built-in loss $670.00 1.6 $1,072.00calculations related to debt restructuring. /28/2021 Dabbiero, George Meeting with A. Serrano, D. Sanders $225.00 0.6 $135.00(Deloitte) to discuss proposed updates to the recognized built-in loss calculation for CBL's management company. Gibian, Craig Analyze treatment of debt modification. $850.00 0.5 $425.00 Peppelman, Dave Respond to email from J. Dudek $795.00 0.4 $318.00(Deloitte) regarding loan modification. Sanders, Dugan Clear notes to recognized built-in loss $350.00 3.8 $1,330.00workbook for A. Serrano's (Deloitte) review comments. Sanders, Dugan Meeting with A. Serrano, G. Dabbiero $350.00 0.6 $210.00(Deloitte) to discuss proposed updates to the recognized built-in loss calculation for CBL's management company. Serrano, Alfredo Review realized built-in loss $670.00 0.7 $469.00calculations related to debt restructuring. Serrano, Alfredo Meeting with D. Sanders, G. Dabbiero $670.00 0.6 $402.00(Deloitte) to discuss proposed updates to the recognized built-in loss calculation for CBL's management company. /29/2021 Dabbiero, George Review attribute reduction memo to $225.00 1.3 $292.50check whether background written out align with most recent disclosure statement.

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 te Description Rate Hours Fees x Restructuring Services /30/2021 Dabbiero, George Call with A. Serrano (Deloitte) to $225.00 0.6 $135.00discuss updating attribute reduction memo for lates amendment to restructuring plan. Serrano, Alfredo Review realized built-in loss $670.00 0.4 $268.00calculations related to debt restructuring. Serrano, Alfredo Call with G. Dabbiero (Deloitte) to $670.00 0.6 $402.00discuss updating attribute reduction memo for lates amendment to restructuring plan. Subtotal for Tax Restructuring Services: 270.2 $133,536.50 tal 376.9 $158,534.00 Recapitulation Name Rate Hours Fees Bayer, Ryan $850.00 0.6 $510.00 Forrest, Jonathan $850.00 0.4 $340.00 Gibian, Craig $850.00 1.8 $1,530.00 Hahn, Erich $850.00 1.1 $935.00 Harrison, Steve $850.00 4.5 $3,825.00 Vollbracht, Jason $850.00 0.8 $680.00 Dudek, John $795.00 27.7 $22,021.50 Peppelman, Dave $795.00 2.5 $1,987.50 Serrano, Alfredo $670.00 28.0 $18,760.00 Bozeman, Eddie $525.00 89.3 $46,882.50 Cooper, Matt $525.00 1.2 $630.00 Tidwell, Drew $425.00 1.0 $425.00 Wilmer, William $425.00 4.1 $1,742.50 Marcellino, Matthew $350.00 43.2 $15,120.00

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Deloitte Tax LLP Fees Sorted by Category for the Fee Period May 01, 2021 - July 31, 2021 Recapitulation Name Rate Hours Fees Sanders, Dugan $350.00 61.9 $21,665.00 McDonald, Carisa $275.00 12.0 $3,300.00 Gutierrez, Dalia $250.00 37.8 $9,450.00 Dabbiero, George $225.00 9.1 $2,047.50 Jain, Ashima $225.00 2.0 $450.00 Tomar, Arzoo $225.00 10.6 $2,385.00 Trivedi, Sanyam $225.00 1.4 $315.00 Veerabomma, Chandra $225.00 15.7 $3,532.50 Lee, Cathy $0.00 6.1 $0.00 Osborne, Shelley $0.00 1.7 $0.00 Rutner, Sabrina $0.00 10.0 $0.00 Stanfield, Mary Kate $0.00 1.2 $0.00 Wilmer, William $0.00 1.2 $0.00

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