smb Doc Filed 03/16/18 Entered 03/16/18 17:07:30 Main Document Pg 1 of 3

Similar documents
smb Doc Filed 08/30/18 Entered 08/30/18 16:14:36 Main Document Pg 1 of 10

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA. Plaintiff, Defendants.

Case 2:12-cv FMO-PJW Document 596 Filed 09/07/17 Page 1 of 46 Page ID #:9163 FILED CLERK, U.S. DISTRICT COURT UNITED STATES DISTRICT COURT

IN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT, IN AND FOR BROWARD COUNTY, FLORIDA. Plaintiff, CASE NO.

Case 3:14-cv JWD-RLB Document 1 08/22/14 Page 1 of 10 IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF LOUISIANA

Small Business Enterprise Program Participation Plan

UNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF WASHINGTON AT SEATTLE. Debtor.

shl Doc 651 Filed 10/05/12 Entered 10/05/12 17:53:13 Main Document Pg 1 of 6

Spokane County Bar Association Paralegal Registration Procedure

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

UNITED STATES DISTRICT COURT DISTRICT OF ALASKA ) ) ) ) ) ) ) ) ) ) )

Case 1:16-cv JEB Document 81 Filed 01/17/17 Page 1 of 9 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

Case3:12-cv CRB Document270 Filed06/26/15 Page1 of 7 UNITED STATES DISTRICT COURT

ADDENDUM NUMBER 02 TO THE BID DOCUMENTS. BID NUMBER: SJCC Parking Garage LED Lighting Retrofit EVERGREEN VALLEY COLLEGE

rdd Doc 290 Filed 08/07/17 Entered 08/07/17 14:29:27 Main Document Pg 1 of 2

Case: 1:10-cv Document #: 74-1 Filed: 04/15/11 Page 1 of 7 PageID #:2403 EXHIBIT A

Case Doc 61 Filed 10/16/17 Entered 10/16/17 22:13:16 Main Document Page 1 of 10 COPSYNC, INC., CASE NO.:

Case 2:17-cv Document 1 Filed 11/09/17 Page 1 of 7 UNITED STATES DISTRICT COURT WESTERN DISTRICT OF WASHINGTON AT SEATTLE

Matter 14- Petition of Verizon New York Inc. for Limited Orders of Entry for 28 Multiple-Dwelling Unit Buildings in the City of New York

Case 3:17-cv JD Document 39 Filed 09/13/18 Page 1 of 7 UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION

625 Robert Street North, St. Paul, MN

- vs - Index No.I Assigned Justice John M. Curran. Respondents. Upon the annexed petition of Mary Holl, verified October 12,

UNITED STATES FOREIGN INTELLIGENCE SURVEILLANCE COURT WASHINGTON, D.C. PRIMARY ORDER. A verified application having been made by the Director of

SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF FRESNO. Plaintiffs, Defendants.

Courtesy of RosenfeldInjuryLawyers.com (888)

SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF SAN BERNARDINO ) ) ) ) ) ) ) ) ) ) ) ) ) Defendant.

SAMPLE FLORIDA HEALTH CARE DIRECTIVE (LIVING WILL / DESIGNATION OF HEALTH CARE SURROGATE) Jane Doe

December, 2017 Request for Proposals for Airport Business and Financial Consultant At Savannah/Hilton Head International Airport

Case3:12-cv CRB Document224 Filed04/03/15 Page1 of 6

Case 1:14-cv WMS Document 8 Filed 12/15/15 Page 1 of 13

Case 3:10-cv BR Document 19-9 Filed 08/16/10 Page 1 of 8 Page ID#: 309

EXECUTIVE ORDER

Case 3:10-cv WQH -AJB Document 19 Filed 10/29/10 Page 1 of 3

) V. ) Civil Action No. 1: (PLF)

Case 1:15-cv ABJ Document 19 Filed 07/29/15 Page 1 of 3 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

HUMBOLDT STATE UNIVERSITY SPONSORED PROGRAMS FOUNDATION

WOMAN BUSINESS ENTERPRISE (WBE)

Request for Qualifications for Selected San Francisco Public Utilities Commission Construction Projects

U.S. Department of Housing and Urban Development Community Planning and Development

Duties of a Guardian

ARIZONA HEALTH CARE DIRECTIVE SAMPLE (LIVING WILL / HEALTH CARE POWER OF ATTORNEY) John Doe

REQUEST FOR PROPOSAL (RFP) # CONSULTANT SERVICES FOR DEVELOPMENT OF A DISTRICT SUSTAINABILITY PLAN

NEWSLETTER. Volume Twelve Number Three March So how does your healthcare organization define the term medical record?

VERIFIED COMPLAINT FOR TERMPORARY RESTRAINING ORDER AND A PRELIMINARY AND PERMANENT INJUCTION AND DECLARATORY RELIEF INTRODUCTION

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

FY 2018 BROWARD COUNTY EMS GRANT GENERAL INFORMATION

The Informal Senior Note Committee, by and through its financial advisor, Houlihan,

SECTION I Applicant/Project Information

8:11-mn JMC Date Filed 12/02/14 Entry Number 120 Page 1 of 9

CLE Blast: Last Minute CLE 2016

Plaintiff, Bernard Woodruff ("Woodruff), by the undersigned attorneys, makes the

MOTHER BEAR CHARITABLE FOUNDATION, INC. CHARITABLE GRANT AGREEMENT. This Charitable Grant Agreement (this or the Agreement ) is entered into as of the

Nursing Home. 30(b)(6) Deposition Notice

SECOND AMENDED AND RESTATED R E S E R V A T I O N P R O C E D U R E S F O R T H E R I T Z - C A R L T O N C L U B, L A K E T A H O E

Community Dispute Resolution Programs Grant Agreement

APPLICATION REQUIREMENTS Fees: $105 Make check payable to the Florida Department of Business and Professional Regulation.

TX Notarial Certificates

IN THE CIRCUIT COURT OF THE SECOND JUDICIAL CIRCUIT IN AND FOR LEON COUNTY, FLORIDA. Jury Trial Demanded COMPLAINT

AFGHANISTAN Afghanistan Reconstruction Trust Fund (Ref: TF050576)

Durable Health Care Power of Attorney and Appointment of Health Care Agent and Proxy

Regulations of Florida A&M University

GEORGIA STATE UNIVERSITY RESEARCH FOUNDATION, INC. AND AFFILIATE (A COMPONENT UNIT OF THE STATE OF GEORGIA)

Funding Availability for Small Shipyard Grant Program; Application Deadline. AGENCY: Maritime Administration, Department of Transportation

All proposals must be submitted in a sealed package plainly marked:

Study Abroad Checklist

2018 City of Pompano Beach. Blanche Ely Scholarship Program

ABORIGINAL BUSINESS CONTRIBUTION PROGRAM. Application Form 2013/14

Case 4:10-cv Document 33 Filed in TXSD on 02/07/11 Page 1 of 18 IN THE UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION

Legal and Ethical Issues for Foundations

The Code of Alabama 1975

CITY OF LANCASTER REVITALIZATION AND IMPROVEMENT ZONE AUTHORITY

DEPARTMENT OF VETERANS AFFAIRS Special Home Adaptation Grants for Members of the Armed Forces and Veterans with

MINORITY BUSINESS ENTERPRISE (MBE)

CERTIFICATE OF SERVICE

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS DALLAS DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA : : : : : : : : : : : : : : Case No: COMPLAINT

Case 2:16-cv Document 1 Filed 09/29/16 Page 1 of 7 Page ID #:1

World Bank Iraq Trust Fund Grant Agreement

Good things come in small packages

ANNEX II SCHEDULE OF BRUNEI DARUSSALAM

Request for Proposal for Digitizing Document Services and Document Management Solution RFP-DOCMANAGESOLUTION1

IN THE CIRCUIT COURT OF THE COUNTY OF HENRICO

South Terminal Complex Food & Beverage Package 1 Concession Pre-Proposal Conference January 10, 2018

CHAPTER 18 INFORMAL HEARINGS

SCHEDULE D-1 Compliance Plan Regarding MBE/WBE Utilization Affidavit of Prime Contractor

TOWN OF SEYMOUR TAX INCENTIVE POLICY

TOP S:BCRETHCOM-I:NTh'NOFO~l

SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF SACRAMENTO

WOMAN OWNED SMALL BUSINESS OR ECONOMICALLY DISADVANTAGED WOMAN OWNED SMALL BUSINESS (WOSB/EDWOSB)

EU Grant Agreement DOC8UMEW. Public Disclosure Authorized GRANT NUMBER TF0A2379. Public Disclosure Authorized. (Access to Sustainable Energy Project)

RHODE ISLAND DECLARATION

VidCon 2017 Video Contest Official Rules

SUMMARY: This notice announces the intention of the Maritime Administration to provide

Financial statements and report of independent certified public accountants Oklahoma State University June 30, 2006 and 2005

LUZERNE COUNTY COUNCIL WORK SESSION February 07, 2017 Council Meeting Room Luzerne County Courthouse 200 North River Street Wilkes-Barre, PA

SUPPLEMENTAL INFORMATION PACKET FOR Anti-Discriminatory Housing Policy

COMPLAINT PARTIES. 1. Plaintiff, United Nurses & Allied Professionals, Local 5082 ( UNAP ) is a nonprofit

Advance Health Care Directive (California Probate Code section 4701)

Food Price Crisis Response Trust Fund Project Agreement

IN THE UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF OHIO EASTERN DIVISION ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Transcription:

08-01789-smb Doc 17367 Filed 03/16/18 Entered 03/16/18 17:07:30 Main Document Pg 1 of 3 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION, Plaintiff-Applicant, v. BERNARD L. MADOFF INVESTMENT SECURITIES LLC, Adv. Pro. No. 08-01789 (SMB) SIPA Liquidation (Substantively Consolidated) In re: Defendant. BERNARD L. MADOFF, Debtor. DECLARATION OF VINEET SEHGAL IN SUPPORT OF THE TRUSTEE S FOURTEENTH OMNIBUS MOTION TO DISALLOW CLAIMS AND OVERRULE OBJECTIONS OF CLAIMANTS WHO HAVE NO NET EQUITY I, Vineet Sehgal, pursuant to 28 U.S.C. 1746, declare as follows: 1. I am a Managing Director at AlixPartners LLP ( AlixPartners ), a consultant to, and claims agent for, Irving H. Picard as trustee (the Trustee ) for the substantively consolidated liquidation of the business of Bernard L. Madoff Investment Securities ( BLMIS ) and Bernard L. Madoff. 2. In December, 2008, AlixPartners was retained by the Trustee as the Trustee s claims agent. As the claims agent, AlixPartners was responsible for both mailing the notice of the liquidation and claim forms to potential claimants and causing the notice of the liquidation to be published. AlixPartners has also been responsible for processing all claims submitted to the Trustee and assisting the Trustee in reviewing each customer claim filed to determine whether the asserted claim amount agrees with the net equity for that account. In addition, as the accountants for the BLMIS estate, AlixPartners has assisted and continues to assist the Trustee in

08-01789-smb Doc 17367 Filed 03/16/18 Entered 03/16/18 17:07:30 Main Document Pg 2 of 3 accounting for the assets of the BLMIS estate, including the cash and cash equivalents available to the Trustee. 3. I have been actively involved in the liquidation of BLMIS and the claims process since December 2008 and have personal knowledge of the matters set forth herein. 4. I submit this Declaration based upon the information and knowledge acquired during the course of my retention and in support of the Trustee s Fourteenth Omnibus Motion to Disallow Claims and Overrule Objections of Claimants Who Have No Net Equity (the Motion ). 1 5. At the Trustee s direction, my colleagues at AlixPartners and I have reviewed the books and records of BLMIS. During the course of my involvement in this matter, I have personally reviewed thousands of documents, as well as schedules prepared and information collected by my colleagues, relating to the books and records of BLMIS, third party records, bank records and other documentation relevant to BLMIS and its customer accounts and information systems. I have reviewed the books and records of BLMIS and the customer claims filed, analyzing the cash deposit activity, cash withdrawal activity, and transfers between accounts. 6. I make this Declaration to verify to the Court that, as consultant to the Trustee and claims agent in the above-captioned case, after conducting a diligent review of BLMIS books and records, we have identified eighteen (18) Objections, which dispute the Trustee s Net Investment Method, the Inter-Account Method and/or request a Time-Based Damages Adjustment or Tax- Based Adjustment. The Objections are in alphabetical order on Exhibit A as well as in BLMIS account number order on Exhibit B. 1 Capitalized terms used herein and not otherwise defined shall have the meanings ascribed to them in the Motion. 4845-6626-6207.1 2

08-01789-smb Doc 17367 Filed 03/16/18 Entered 03/16/18 17:07:30 Main Document Pg 3 of 3 and correct. Pursuant to 28 U.S.C. 1746, I declare under penalty of perjury that the foregoing is true Executed on March 14, 2018 New York, New York Vineet Sehgal Managing Director AlixPartners, LLP 909 Third Avenue New York, New York 10022 4845-6626-6207.1 3

08-01789-smb Doc 17367-1 Filed 03/16/18 Entered 03/16/18 17:07:30 Exhibit A Pg 1 of 2 IN RE: BLMIS. CASE NO: 08-01789 (SMB) FOURTEENTH OMNIBUS MOTION: EXHIBIT A CLAIMS AND OBJECTIONS Objection Party Claim Counsel Abel Kowalsky 009605 1925 Pro Se Filing Account Name Millennium Trust Company, LLC FBO Abel Kowalsky (044469) Alex Sirotkin 006103 2349 Pro Se Filing Alexander Sirotkin 1S0102 Arlene Turbi Smilow 004239 2432 Pro Se Filing Turbi Smilow 1S0329 Barbara A. Sirotkin, Esq. 001365 3096 Pro Se Filing Barbara Sirotkin 1S0513 Bertha Berkowitz I/T/F Calvin Berkowitz 007953 914 Pro Se Filing Bertha Berkowitz I/T/F Calvin Berkowitz 1ZA224 Calvin Berkowitz and Bertha Berkowitz ITF Peretz Berkowitz 003254 002837 002838 003253 Account 1ZR269 Beth P Feldman As Trustee Beth P Feldman As Trustee Beth P Feldman As Trustee Beth P Feldman As Trustee 002606 917 Pro Se Filing Calvin Berkowitz and Bertha Berkowitz 1ZA222 Calvin Berkowitz I/T/F Bertha Berkowitz 002607 916 Pro Se Filing Calvin Berkowitz I/T/F Bertha Berkowitz 1ZA225 Deborah Kaye 009124 2510 Lax & Neville, LLP Deborah Kaye 1ZA364 Debra Brown 000294 2771 Debra Brown 1B0195 Dr Leon I Fink MD Retirement Trust 001437 823 Pro Se Filing Dr Leon I Fink MD Retirement Trust 1ZA357 JIR Enterprises LLC 011572 2471 Lax & Neville, LLP JIR Enterprises LLC 1J0060 John F Rosenthal 015233 2080 John F Rosenthal 1CM162 Karl Drobitsky 004124 2786 Lax & Neville, LLP Karl Drobitsky 1D0050 Leon I & Mikki L Fink Family Trust 001438 823 Pro Se Filing Leon I & Mikki L Fink Family Trust 1ZA355 NTC & CO. FBO Helen Schupak (093010) 006933 1785 Pro Se Filing Millennium Trust Company, LLC FBO Helen Schupak (093010) NTC & CO. FBO Leon Fink 001436 823 Pro Se Filing Millennium Trust Company, LLC FBO Leon Fink (26908) 1ZR030 Roger Williams, Executor of the Estate of Barbara L. Laird PA Profit Sharing Plan, Mark S. Feldman 1ZR331 008623 2474 Lax & Neville, LLP Barbara L Laird 1ZA365 002836 2694 Feldman Rous Grodin Epstein MD PA Prof Shar Plan 6/25/82 1F0005

Objection Party PA Profit Sharing Plan, Mark S. Feldman 08-01789-smb Doc 17367-1 Filed 03/16/18 Entered 03/16/18 17:07:30 Exhibit A Pg 2 of 2 Claim Counsel 003256 2694 Account Name Feldman Rous Grodin Epstein MD PA Prof Shar Plan 6/25/82 Account 1F0005 4820-2510-7807.1

08-01789-smb Doc 17367-2 Filed 03/16/18 Entered 03/16/18 17:07:30 Exhibit B Pg 1 of 2 IN RE: BLMIS. CASE NO: 08-01789 (SMB) FOURTEENTH OMNIBUS MOTION: EXHIBIT B CLAIMS AND OBJECTIONS Claim Objection Party Account Name Account Counsel Date of Objection 000294 2771 Debra Brown Debra Brown 1B0195 7/19/2010 015233 2080 John F Rosenthal John F Rosenthal 1CM162 3/24/2010 004124 2786 Karl Drobitsky Karl Drobitsky 1D0050 Lax & Neville, LLP 7/20/2010 002836 2694 PA Profit Sharing Plan, Mark S. Feldman Feldman Rous Grodin Epstein MD PA Prof Shar Plan 6/25/82 1F0005 7/14/2010 003256 2694 PA Profit Sharing Plan, Mark S. Feldman Feldman Rous Grodin Epstein MD PA Prof Shar Plan 6/25/82 1F0005 7/14/2010 003254 002837 002838 003253 011572 2471 JIR Enterprises LLC JIR Enterprises LLC 1J0060 Lax & Neville, LLP 6/24/2010 006103 2349 Alex Sirotkin Alexander Sirotkin 1S0102 Pro Se Filing 5/28/2010 004239 2432 Arlene Turbi Smilow Turbi Smilow 1S0329 Pro Se Filing 6/14/2010 001365 3096 Barbara A. Sirotkin, Esq. Barbara Sirotkin 1S0513 Pro Se Filing 11/1/2010 002606 917 Calvin Berkowitz and Bertha Berkowitz ITF Peretz Berkowitz Calvin Berkowitz and Bertha Berkowitz 1ZA222 Pro Se Filing 11/17/2009

Claim 08-01789-smb Doc 17367-2 Filed 03/16/18 Entered 03/16/18 17:07:30 Exhibit B Pg 2 of 2 Objection Party Account Name Account Counsel Date of Objection 007953 914 Bertha Berkowitz I/T/F Calvin Berkowitz 002607 916 Calvin Berkowitz I/T/F Bertha Berkowitz Bertha Berkowitz I/T/F Calvin Berkowitz Calvin Berkowitz I/T/F Bertha Berkowitz 1ZA224 Pro Se Filing 11/17/2009 1ZA225 Pro Se Filing 11/17/2009 001438 823 Leon I & Mikki L Fink Family Trust Leon I & Mikki L Fink Family Trust 1ZA355 Pro Se Filing 11/13/2009 001437 823 Dr Leon I Fink MD Retirement Trust Dr Leon I Fink MD Retirement Trust 1ZA357 Pro Se Filing 11/13/2009 009124 2510 Deborah Kaye Deborah Kaye 1ZA364 Lax & Neville, LLP 7/6/2010 008623 2474 Roger Williams, Executor of the Estate of Barbara L. Laird Barbara L Laird 1ZA365 Lax & Neville, LLP 6/25/2010 001436 823 NTC & CO. FBO Leon Fink 009605 1925 Abel Kowalsky Millennium Trust Company, LLC FBO Leon Fink (26908) Millennium Trust Company, LLC FBO Abel Kowalsky (044469) 1ZR030 Pro Se Filing 11/13/2009 1ZR269 Pro Se Filing 2/8/2010 006933 1785 NTC & CO. FBO Helen Schupak (093010) Millennium Trust Company, LLC FBO Helen Schupak (093010) 1ZR331 Pro Se Filing 1/20/2010 4820-2510-7807.1