Exhibit A, Jones Day — Case 22-10951-CTG, Doc 325-2
Summary
Exhibit A to the KServicing first monthly fee application, Doc 325-2 filed December 2, 2022 in Case 22-10951-CTG: a Jones Day invoice dated November 18, 2022 to KServicing Corporation for legal services rendered for the period through October 31, 2022. The invoice summary lists hours and amounts by category, including Tax Advice, Department of Justice Investigations, Congressional Investigation and Federal Trade Commission Investigation, with Total Fees of 129.90 hours and USD 106,952.50. It also lists disbursements and charges, including Consultants and Agents Fees of 79,365.00, and a TOTAL of USD 187,398.90. A timekeeper summary and dated fee detail entries follow.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
- Date
- 2022-12-02
Cite this document
“Exhibit A, Jones Day — Case 22-10951-CTG, Doc 325-2.”
Original at archive.org, dated 2022-12-02. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2022-12-02-kservicing-bankruptcy-8c27f796-1/
, SHA-256 8c27f796d627844a29c020b8838b7ca2efac7ec758a815dcd5172c581a8e3375.Full text
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 1 of 10
Exhibit A
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 2 of 10
JONES DAY
Atlanta Office
1221 Peachtree Street, NE
Suite 400
Atlanta, GA 30361
(404) 521-3939
Federal Identification Number: 34-0319085
November 18, 2022 102496
Invoice: 221607265
KServicing Corporation
925B Peachtree Street NE
Suite 1688
Atlanta, GA 30309
United States of America
For legal services rendered for the period through October 31, 2022:
Hours Amount
Case Administration 3.80 3,370.00
Tax Advice 4.70 5,060.00
Department of Justice Investigations 51.40 39,872.50
Congressional Investigation 15.70 12,192.50
Federal Trade Commission Investigation 0.50 312.50
Professional Retention/Fee Issues 53.80 46,145.00
Total Fees 129.90 USD 106,952.50
Disbursement & Charges Summary
Travel - Air Fare 713.32
Travel - Food and Beverage Expenses 18.23
Travel - Hotel Charges 234.12
Travel - Other Costs 40.00
Travel - Taxi Charges 75.73
Consultants and Agents Fees 79,365.00
USD 80,446.40 **
TOTAL USD 187,398.90
Please remit payment to:
PLEASE REFERENCE 102496/221607265 WITH YOUR PAYMENT
** = Food, beverage and entertainment expense in accordance with I.R.C. Sect. 274(e)3, included in this amount is USD18.23
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 3 of 10
JONES DAY
102496 Page: 2
November 18, 2022
KServicing Corporation Invoice: 221607265
Timekeeper/Fee Earner Summary – October 31, 2022
Timekeeper/Fee Earner Bar
Name Title Year Hours Rate Amount
Y W Chan Partner 2007 0.50 1,200.00 600.00
J M Hall Partner 2003 6.40 1,075.00 6,880.00
F Lavallee Partner 1989 1.80 1,250.00 2,250.00
A E Lelling Partner 1996 14.30 1,275.00 18,232.50
D J Merrett Partner 2007 27.50 1,100.00 30,250.00
S P Parrinello Partner 2008 0.70 1,225.00 857.50
Total 51.20 59,070.00
S J Kenny Associate 2013 1.10 950.00 1,045.00
S E Morgado Associate 2020 3.80 550.00 2,090.00
A Nazarenko Associate 2016 1.10 825.00 907.50
I M Perez Associate 2016 1.60 725.00 1,160.00
B N Wilhelm Associate 2017 41.20 625.00 25,750.00
Total 48.80 30,952.50
L C Fischer Staff Attorney 1996 25.50 600.00 15,300.00
Total 25.50 15,300.00
C L Smith Paralegal 1.20 425.00 510.00
Total 1.20 510.00
D A Doell Project Manager 3.20 350.00 1,120.00
Total 3.20 1,120.00
Total 129.90 USD 106,952.50
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 4 of 10
JONES DAY
102496 Page: 3
November 18, 2022
KServicing Corporation Invoice: 221607265
Fee Detail
Date of Service Timekeeper/Fee Earner Name Hours Amount
Case Administration
10/04/22 C L Smith 0.20 85.00
Review and distribute docket (.10); obtain recently-filed documents and circulate same to Hall, Merrett,
Perez (.10).
10/17/22 C L Smith 0.30 127.50
Review and distribute docket (.10); obtain recently-filed documents and update electronic file management
system with same (.10); update case calendar (.10).
10/20/22 D J Merrett 2.60 2,860.00
Review and analyze filings (2.30); communicate with Lelling regarding same (.30).
10/24/22 C L Smith 0.30 127.50
Review and distribute docket (.10); obtain recently-filed documents and update electronic file management
system with same (.10); update case calendar (.10).
10/26/22 C L Smith 0.30 127.50
Communications with Merrett regarding case administration matters (.10); communications with Clay
regarding same, next steps (.20).
10/31/22 C L Smith 0.10 42.50
Review and distribute docket.
Matter Total 3.80 USD 3,370.00
Tax Advice
10/04/22 S J Kenny 0.80 760.00
Communicate with Klass (Forensic Risk Alliance) regarding use of W-3 information (.30); communicate
with Lavallee, Conway, Parrinello, Nazarenko regarding same (.50).
10/04/22 A Nazarenko 0.80 660.00
Reviewing the rules for the calculation of the PPP loan amounts and whether any state and local taxes can
be added to the "payroll cost" amount.
10/04/22 S P Parrinello 0.40 490.00
Review and analysis of PPP loan tax-related questions (.30); communication with A. Nazarenko regarding
the same (.10).
10/05/22 S J Kenny 0.30 285.00
Communicate with Klass (Forensic Risk Alliance) regarding use of W-3 information (.20); communicate
with Lavallee, Conway, Parrinello, Nazarenko regarding same (.10).
10/05/22 F Lavallee 1.80 2,250.00
Review and analyze tax guidance regarding IRS Form W-3 (.40); review analysis of proper use of and
calculations with amounts borrowers entered into Form W-3 Boxes 17 and 19 and gross wages (.90);
communicate with Kenny regarding same (.50).
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 5 of 10
JONES DAY
102496 Page: 4
November 18, 2022
KServicing Corporation Invoice: 221607265
Date of Service Timekeeper/Fee Earner Name Hours Amount
10/05/22 A Nazarenko 0.30 247.50
Communicate with Parrinello regarding state and local taxes in the calculation of PPP loans.
10/05/22 S P Parrinello 0.30 367.50
Communication with Nazarenko regarding PPP loan analysis.
Matter Total 4.70 USD 5,060.00
Department of Justice Investigations
10/04/22 J M Hall 2.00 2,150.00
Plan and prepare for deposition of former CFO (1.50); meeting with Pintile, Klass, Fresch (Forensic Risk
Analysis) regarding tax issue (.50).
10/04/22 A E Lelling 1.20 1,530.00
Draft and revise narrative response to DOJ regarding KPMG disclosures produced in Eastern District of
Texas matter (0.90); communicate with Wilhelm regarding same (.20).
10/04/22 B N Wilhelm 4.30 2,687.50
Prepare for civil investigative demand testimony of former employee (.30); communicate with Kafiti
(KServicing) regarding forgiveness procedures (.60); draft and revise summary of PPP processes (2.80); draft
and revise summary of PPP processes (.60).
10/05/22 J M Hall 4.00 4,300.00
Represent former CFO in criminal investigative demand deposition with DOJ.
10/05/22 B N Wilhelm 7.10 4,437.50
Prepare for (1.50) and defend (4.00) civil investigative demand deposition of former KServicing employee;
review and revise notes of deposition (1.60).
10/06/22 A E Lelling 1.90 2,422.50
Communicate with Wilhelm regarding congressional, Eastern District of Texas and FTC investigations (.70);
review and analyze correspondence from Eastern District of Texas civil investigative demand (.30) and
Loiseau, Kafiti and Walker (all KServicing) (.20) regarding same; research regarding impact of bankruptcy on
government investigations (.60); review and analyze work in process summary (.10).
10/06/22 B N Wilhelm 3.20 2,000.00
Revise and revise notes from deposition of former KServicing employee.
10/07/22 J M Hall 0.40 430.00
Telephone conference LaMacchia, Loucks, Seol (all DOJ) regarding status of investigations/settlement
negotiations.
10/07/22 A E Lelling 0.90 1,147.50
Review and analyze Wilhelm deposition notes.
10/07/22 B N Wilhelm 6.50 4,062.50
Analyze documents produced to DOJ related to PPP processes and procedures (2.60); draft summary of
PPP procedures in place in 2020 and 2021 for Kafiti (KServicing) (1.80); draft summary of information
learned from witness interviews regarding PPP procedures for Kafiti (KServicing) (1.70); communicate with
LaMacchia, Loucks, Seol (DOJ Boston) regarding Rule 408 issues (.40).
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 6 of 10
JONES DAY
102496 Page: 5
November 18, 2022
KServicing Corporation Invoice: 221607265
Date of Service Timekeeper/Fee Earner Name Hours Amount
10/10/22 Y W Chan 0.50 600.00
Call with Lelling regarding case status.
10/10/22 D A Doell 0.30 105.00
Transmit zip file containing new client data to vendor via FTP (.10); provide vendor with instructions for
processing, loading and production of documents contained with zip file. (.20).
10/10/22 A E Lelling 0.50 637.50
Communicate with Chan regarding status of case.
10/11/22 D A Doell 0.50 175.00
Download production volume from vendors FTP site (.20); review contents of production volume for
accuracy (.30).
10/12/22 D A Doell 1.90 665.00
Revise documents for production to incorporate Bates labels and confidentiality designations (1.20); create
encrypted zip files containing production documents (.30); send data to vendor via FTP with instructions
for processing, loading and production (.40).
10/12/22 B N Wilhelm 2.50 1,562.50
Draft cover letter for production of ability-to-pay materials (.60); communicate with Doell regarding
preparation of same for production (.40); review final production (.70); communicate with Pintile, Klass,
Fresch (all Forensic Risk Alliance) regarding document request from DOJ (.80).
10/13/22 B N Wilhelm 2.70 1,687.50
Communicate with Pintile, Klass, Fresch (Forensic Risk Alliance) regarding DOJ document request (1.10);
analyze production to Southern District of Florida before finalizing for transmittal to DOJ (1.60).
10/14/22 D A Doell 0.50 175.00
Working on document production, downloaded production volume from vendors FTP site (0.10); verified
contents of production volume for accuracy (0.40).
10/14/22 A E Lelling 0.50 637.50
Review final production of documents to Southern District of Florida (.30); communicate with Wilhelm
regarding same (.20).
10/14/22 B N Wilhelm 2.70 1,687.50
Review final production for Southern District of Florida (1.40); communicate with Lelling regarding same
(.30); review final DOJ production of materials requested by Southern District of Florida (1.00).
10/17/22 B N Wilhelm 1.50 937.50
Review final production of ability-to-pay materials for DOJ (1.10); communicate with LaMacchia, Loucks,
Seol (DOJ Boston) regarding same (.20).
10/18/22 A E Lelling 1.30 1,657.50
Communicate with Bhat, Stamm (Asst. U.S. Attorneys) regarding subpoenaed documents (.40); review and
analyze materials for Southern District of Florida sentencing hearing (.50); review research on FTC
investigations during bankruptcy (.40).
10/18/22 B N Wilhelm 0.50 312.50
Communicate with Pintile, Klass, Fresch (all Forensic Risk Alliance) and Hall regarding ability to pay.
10/19/22 B N Wilhelm 1.20 750.00
Communicate with Pintile, Klass, Fresch (Forensic Risk Alliance) and Kafiti (KServicing) regarding DOJ
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 7 of 10
JONES DAY
102496 Page: 6
November 18, 2022
KServicing Corporation Invoice: 221607265
Date of Service Timekeeper/Fee Earner Name Hours Amount
document production and forgiveness (.80); communicate with LaMacchia, Loucks, Seol (DOJ Boston)
regarding document production and collection of data underlying compensation cap and Form 940 Box 4
spreadsheet of loans (.40).
10/21/22 A E Lelling 0.90 1,147.50
Conference call with Rodriguez (McGuireWoods), Wilhelm regarding case strategy (.70); follow-up with
Wilhelm and Hall regarding same (.20).
10/21/22 B N Wilhelm 0.70 437.50
Communicate with Lelling and Rodriguez (MaguireWoods) regarding Small Business Administration call.
10/24/22 A E Lelling 1.20 1,530.00
Research regarding case strategy issues (.80); review and analyze documents regarding same (.40).
Matter Total 51.40 USD 39,872.50
Congressional Investigation
10/04/22 B N Wilhelm 1.20 750.00
Review and analyze first-day Chapter 11 filings in connection with congressional requests.
10/07/22 A E Lelling 0.50 637.50
Conference with congressional defense common interest group (.20); further review and analysis of initial
congressional requests and our responses in light of subcommittee’s returning to old requests (.30).
10/07/22 S E Morgado 0.40 220.00
Communicate with Wilhelm regarding review of materials for response to congressional requests.
10/07/22 B N Wilhelm 0.90 562.50
Call with Morgado regarding review for congressional production (.40); participate in joint defense group
call regarding work in process for congressional investigation (.50).
10/09/22 S E Morgado 1.70 935.00
Review and analyze documents to determine responsiveness to congressional requests.
10/10/22 A E Lelling 0.70 892.50
Communicate with Wilhelm regarding status of investigations in the bankruptcy proceedings and response
to pending congressional request (.70).
10/10/22 S E Morgado 1.70 935.00
Review and analyze documents to determine responsiveness to congressional requests (1.30); draft summary
of documents determined responsive to congressional requests (.40).
10/10/22 B N Wilhelm 1.60 1,000.00
Review and revise chart of potentially responsive bankruptcy filings from Morgado (.90); communicate with
Lelling regarding same (.70).
10/11/22 A E Lelling 1.30 1,657.50
Review and analyze bankruptcy filings in connection with drafting congressional responses regarding
financial information (.90); revisions to same (.40).
10/12/22 A E Lelling 0.90 1,147.50
Review production for subcommittee (.70); and cover letter (.20).
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 8 of 10
JONES DAY
102496 Page: 7
November 18, 2022
KServicing Corporation Invoice: 221607265
Date of Service Timekeeper/Fee Earner Name Hours Amount
10/12/22 B N Wilhelm 3.40 2,125.00
Review and analyze chart regarding filings in connection with responses to congressional request (1.80);
draft and revise cover letter for subcommittee production (.70); communicate with Litigation Support to
prepare Subcommittee production (.40); finalize and make Subcommittee production (.50).
10/14/22 B N Wilhelm 0.10 62.50
Participate in joint defense group call regarding work in process.
10/21/22 B N Wilhelm 0.30 187.50
Participate in joint defense group call to discuss updates in investigations.
10/28/22 B N Wilhelm 0.30 187.50
Attend joint defense group call for congressional investigation to discuss updates from various companies
receiving inquiries.
10/30/22 A E Lelling 0.70 892.50
Review and analyze congressional information requests in light of Chapter 11 docket (.40); summarize notes
on same (.30).
Matter Total 15.70 USD 12,192.50
Federal Trade Commission Investigation
10/21/22 B N Wilhelm 0.50 312.50
Communicate with Lelling regarding coordination with other companies involved in FTC investigations.
Matter Total 0.50 USD 312.50
Professional Retention/Fee Issues
10/04/22 L C Fischer 3.80 2,280.00
Review and analyze conflict inquiry reports covering all interested parties submitted to date in conjunction
with preparing the Firm's disclosure as special counsel for the debtors.
10/04/22 D J Merrett 3.50 3,850.00
Communicate with Hall (.50), Perez (.30), Clay (.30) regarding chapter 11 filing and retention issues; review
and revise draft retention application (2.30); communicate with Suarez (Weil) regarding same (.10).
10/04/22 I M Perez 1.30 942.50
Communications with Smith, Merrett regarding first day filings (.20); review first day filings (.70); revise
Jones Day retention application (.40).
10/05/22 L C Fischer 2.30 1,380.00
Review and analyze conflict inquiry reports covering all interested parties in conjunction with preparing the
Firm's disclosure as special counsel.
10/07/22 L C Fischer 4.20 2,520.00
Review and analyze conflict inquiry reports covering all interested parties in conjunction with preparing the
Firm's disclosure as special counsel.
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 9 of 10
JONES DAY
102496 Page: 8
November 18, 2022
KServicing Corporation Invoice: 221607265
Date of Service Timekeeper/Fee Earner Name Hours Amount
10/07/22 D J Merrett 1.70 1,870.00
Review and revise retention application (1.30); communicate with May (.30), Hall (.10) regarding same.
10/10/22 L C Fischer 8.50 5,100.00
Review and analyze conflict inquiry reports covering all interested parties in conjunction with preparing the
Firm's disclosure as special counsel (7.00); draft disclosure documents for same (1.50).
10/10/22 D J Merrett 3.90 4,290.00
Review and revise retention application (2.10); communicate with Lelling regarding same (.20); communicate
with Clay (.30), Fischer (.20) regarding same; review and analyze prior invoices and billing information in
connection with same (1.10).
10/11/22 L C Fischer 6.70 4,020.00
Draft and revise disclosure documents regarding the Firm's retention as special counsel (4.20); review
additionally requested conflict inquiry reports for same (1.30); email communications with Firm New Matter
Services regarding additional reports covering vendors (.40); email communications with Merrett regarding
same (.50); additional email communications with Firm New Matter Services regarding conflict inquiry
reports covering vendors (.30).
10/11/22 A E Lelling 0.60 765.00
Review and an analyze latest draft retention application filings and exhibits.
10/11/22 D J Merrett 6.70 7,370.00
Review and revise retention application (3.60); review and revise schedule of interested parties (.80); review
and revise disclosure schedule (1.60); communicate with Fischer regarding same (.50); communicate with
Lelling regarding declaration in support of same (.20).
10/12/22 D J Merrett 0.50 550.00
Communicate with May (.20), Hall (.30) regarding retention application.
10/14/22 A E Lelling 0.90 1,147.50
Review and analyze retention application (.60); communicate with Merrett regarding same (.30).
10/14/22 D J Merrett 2.10 2,310.00
Review and revise retention application (1.40); communicate with Lelling (.30), Suarez (Weil) (.20) regarding
same; communicate with Clay regarding same (.20).
10/17/22 I M Perez 0.30 217.50
Review as-filed Jones Day retention application and related deadlines.
10/19/22 D J Merrett 0.30 330.00
Communicate with DeFranceschi (RLF) regarding special counsel billing issues (.30).
10/24/22 A E Lelling 0.30 382.50
Communicate with Wilhelm and Merrett regarding retention application and U.S. Trustee questions.
10/24/22 D J Merrett 3.20 3,520.00
Review comments from US trustee regarding retention application (.30); communicate with Lelling (.30)
Fischer (.20) regarding same; review and analyze conflict reports in connection with same (1.20); draft and
revise schedule of timekeepers in connection with same (.90); communicate with Lelling, Wilhelm regarding
same (.30).
10/25/22 D J Merrett 2.10 2,310.00
Communicate with Wilhelm regarding US Trustee comments to retention application (.20); communicate
Case 22-10951-CTG Doc 325-2 Filed 12/02/22 Page 10 of 10
JONES DAY
102496 Page: 9
November 18, 2022
KServicing Corporation Invoice: 221607265
Date of Service Timekeeper/Fee Earner Name Hours Amount
with Schepacarter (US Trustee) regarding same (.50); draft and revise supplemental declaration in
connection with same (1.20); communicate with Suarez (Weil) regarding same (.20).
10/26/22 D J Merrett 0.30 330.00
Review Weil comments to supplemental declaration to retention application (.20); communicate with Suarez
(Weil) regarding same (10).
10/31/22 D J Merrett 0.60 660.00
Review and analyze revised form of retention order (.30); communicate with Suarez (Weil) (.10), Lelling (.20)
regarding same.
Matter Total 53.80 USD 46,145.00
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