Vyaire - BDO First Monthly Fee App (June 2024. 8.23) — In re Vyaire Medical, Inc., et al., Case No. 24-11217 (BLS) (Jointly Administered)

Source document: Vyaire - BDO First Monthly Fee App (June 2024. 8.23); document type: fee application exhibits (billing detail).

Full text

EXHIBIT A
SUMMARY OF BILLING BY PROJECT CATEGORY
JUNE 9, 2024 THROUGH JUNE 30, 2024
Project Category
Monthly Hours
Monthly Fees
Federal Income Tax Returns/Extensions
 414.6
$140,532.40
Unclaimed Property
 0.6
374.40
Fee Apps and Retention
 0.3
165.60
Administrative
 0.7
386.40
State Income Tax Returns/Extensions
 6.7
2,453.20
Schedule M
 26.6
13,912.80
Tax Consulting
 269.9
189,106.00
TOTAL:
719.4
$346,930.80
SUMMARY OF BILLING BY PROFESSIONAL
JUNE 9, 2024 THROUGH JUNE 30, 2024
Professional
Position
Hours
Hourly Rate
Amount
Kevin Wilkes
Principal, TAS
19.3
$960.00
$18,528.00
Rich Liebman
Managing Director, NTO
59.1
960.00
56,736.00
Annie Lee
Principal, ITS
13.6
780.00
10,608.00
Keith Mannor
Principal, Tax
0.5
780.00
390.00
Lucy Germano
Senior Manager, TAS
9.7
720.00
6,984.00
Randi Miller
Managing Director, CTS
16.3
680.00
11,084.00
Alina Pierce
Manager, TAS
117.5
640.00
75,200.00
Sue Bazzy
Senior Manager, ITS
23.3
624.00
14,539.20
Tim Goodyear
Senior Manager, SALT
0.6
624.00
374.40
John Gifford
Senior Manager, ASC740
53.1
600.00
31,860.00
Melody Song
Experienced Senior, TAS
12.7
552.00
7,010.40
Hannah Hobson
Experienced Senior, TAS
12.7
552.00
7,010.40
Jesse Hooker
Senior, TAS
5.9
484.00
2,855.60
Bianca Pappalardo
Senior, TAS
4.6
484.00
2,226.40
Dante Petrone
Experienced Senior, ITS
44.2
452.00
19,978.40
Eddie Mason
Experienced Senior, NTO-A
35.1
452.00
15,865.20
Jon Morici
Experienced Senior, CTS
46.7
332.00
15,504.40
Nick Zavis
Experienced Associate, SALT
4.0
272.00
1,088.00
Kassandra Gillis
Experienced Associate, ITS
38.5
272.00
10,472.00
Bryce Bertler
Associate, ITS
15.3
248.00
3,794.40
Kelsee Schofield
Associate, CTS
30.4
220.00
6,688.00
Emmitt Karrels
Intern, ITS
89.5
180.00
16,110.00
Blake Peiffer
Intern, ITS
66.8
180.00
12,024.00
TOTAL:
719.4
$346,930.80
Blended Rate:
$482.25
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 1 of 19

EXHIBIT B
VYAIRE MEDICAL, INC., ET AL.
SUMMARY OF BILLING BY EXPENSE CATEGORY
JUNE 9, 2024 THROUGH JUNE 30, 2024
There are No Expenses for June 2024
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 2 of 19

EXHIBIT C
VYAIRE MEDICAL, INC., ET AL.
ITEMIZED TIME RECORDS
JUNE 9, 2024 THROUGH JUNE 30, 2024
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 3 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
1
6/10/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical 203
entity.
0.8

332.00
265.60
1
6/10/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical 211
entity.
0.8

332.00
265.60
1
6/10/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical
Consumables entity.
0.8

332.00
265.60
1
6/11/2024
DP
Call with Annie L and Sue B to discuss gain (loss) on stock and
asset sales.
0.8

452.00
361.60
1
6/11/2024
AL
Call with Dante P and Sue B to discuss gain (loss) on stock and
asset sales.
0.9

780.00
702.00
1
6/11/2024
SB
Call with Dante P and Annie L to discuss gain (loss) on stock and
asset sales.
0.8

624.00
499.20
1
6/11/2024
KW
Call with Randi M, Keith M., and James Talfourd-Cook to discuss
income tax provision, income tax compliance, and matters
related to U.S. federal income tax and non-U.S. federal income
tax ramifications.
0.5

960.00
480.00
1
6/11/2024
RM
Call with Kevin W, Keith M., and James Talfourd-Cook to discuss
income tax provision, income tax compliance, and matters
related to U.S. federal income tax and non-U.S. federal income
tax ramifications.
0.5

680.00
340.00
1
6/11/2024
KM
Call with Kevin W, Randi M., and James Talfourd-Cook to
discuss income tax provision, income tax compliance, and
matters related to U.S. federal income tax and non-U.S. federal
income tax ramifications.
0.5

780.00
390.00
1
6/11/2024
SB
Researched requirements for Turkey DASTM calculation.
0.2

624.00
124.80
1
6/11/2024
SB
Research Sec. 965(b) basis step up for gain/(loss) on stock sale
calculation.
0.2

624.00
124.80
1
6/11/2024
SB
Updated gain (loss) on stock and asset sale calculation after
meeting with team.
1.0

624.00
624.00
1
6/12/2024
DP
Call with Kassi G to discuss review next steps, GILTI, I-1 & Q
summary schedules.
0.8

452.00
361.60
1
6/12/2024
KG
Meeting with Dante P to discuss review next steps, GILTI, I-1 &
Q summary schedules.
0.8

272.00
217.60
1
6/12/2024
DP
Call with Kassi G & SB to move RISE off engagement and
restaffing.
0.4

452.00
180.80
1
6/12/2024
KG
Call with Dante P & Sue B to move RISE off engagement and
restaffing.
0.4

272.00
108.80
1
6/12/2024
JG
Reviewed dataflow for Vyaire Holding Company.
0.9

600.00
540.00
1
6/12/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical 203
entity.
1.0

332.00
332.00
1
6/12/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical 211
entity.
1.0

332.00
332.00
1
6/12/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical
Consumables entity.
1.0

332.00
332.00
1
6/12/2024
RM
Reviewed g/l sale of business computation and net tax basis
1.4

680.00
952.00
1
6/13/2024
JG
Return Review: Vyaire Medical 203, Inc.
1.2

600.00
720.00
1
6/13/2024
JG
Return Review + Comments: Vyaire Medical 211, Inc.
1.4

600.00
840.00
1
6/13/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical 203
entity.
0.5

332.00
166.00
1
6/13/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical 211
entity.
0.5

332.00
166.00
1
6/13/2024
JM
Prepared Tidal Gain Calc M-adjustment support for RMD entity.
0.5

332.00
166.00
1
6/13/2024
JM
Prepared Tidal Gain Calc M-adjustment support for Vital Signs
entity.
0.5

332.00
166.00
1
6/13/2024
JM
Prepared Tidal Gain Calc M-adjustment support for Vyaire
Medical Consumables entity.
0.5

332.00
166.00
1
6/13/2024
JM
Prepared Tidal Gain Calc M-adjustment support for Vyaire
Medical Payroll entity.
0.5

332.00
166.00
1
6/14/2024
DP
Meeting with Kassi G to discuss reviewing GILTI for Q/I-1
breakouts.
0.7

452.00
316.40
1
6/14/2024
KG
Meeting with Dante P to discuss reviewing GILTI for Q/I-1
breakouts.
0.7

272.00
190.40
1
6/14/2024
DP
Meeting with Kassi G for reviewing DFs.
0.6

452.00
271.20
1
6/14/2024
KG
Meeting with Dante P for reviewing DFs.
0.6

272.00
163.20
1
6/14/2024
JG
Call to discuss AHYDO & open items for return with Randi M and
Jon M.
0.4

600.00
240.00
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 4 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/14/2024
JM
Call to discuss AHYDO & open items for return with Randi M and
John G .
0.4

332.00
132.80
1
6/14/2024
RM
Call to discuss AHYDO & open items for return with John G and
Jon M.
0.4

680.00
272.00
1
6/14/2024
KG
Updated GILTI Calculation.
0.7

272.00
190.40
1
6/14/2024
KG
Began reviewing general information on 5471 DF Workpaper
(D).
0.9

272.00
244.80
1
6/14/2024
JM
Applied M-adjustment dataflow updates for Vyaire Medical
Consumables entity.
2.0

332.00
664.00
1
6/14/2024
JG
Reviewed Tax Return - Vyaire Consumables LLC.
2.1

600.00
1,260.00
1
6/15/2024
KS
Opened all DF's, generated reports, printed flat files.
1.3

220.00
286.00
1
6/16/2024
KG
Began reviewing 5471 DF Workpaper (C).
1.5

272.00
408.00
1
6/17/2024
JG
Call with James (client) to discuss R&D Credit and Sect 174
(dropped early).
0.4

600.00
240.00
1
6/17/2024
KG
Call with Dante P and Sue B to discuss assisting with preparation
of Sch I-1 and Sch Q summaries for all entities.
0.2

272.00
54.40
1
6/17/2024
SB
Call with Kassi G and Dante P to discuss assisting with
preparation of Sch I-1 and Sch Q summaries for all entities.
0.2

624.00
124.80
1
6/17/2024
DP
Call with Kassi G and SB to discuss assisting with preparation of
Sch I-1 and Sch Q summaries for all entities.
0.2

452.00
90.40
1
6/17/2024
JM
Reviewed the 174 calculation needed for the federal return.
0.5

332.00
166.00
1
6/17/2024
KG
Finalized review of 5471 DF Workpaper (C).
0.8

272.00
217.60
1
6/17/2024
KG
Began reviewing 5471 DF Workpaper (B).
1.0

272.00
272.00
1
6/17/2024
SB
Prepared Schedule Q summary template to be used for 5471
form prep.
1.2

624.00
748.80
1
6/17/2024
BP
Began preparing 5471 DF Workpaper (D).
1.5

180.00
270.00
1
6/17/2024
DP
Reviewed 5471 DF Workpapers.
1.5

452.00
678.00
1
6/17/2024
EK
Continued preparing 5471 DF Workpaper (A).
2.1

180.00
378.00
1
6/17/2024
DP
Performed BEAT Calculation.
2.4

452.00
1,084.80
1
6/17/2024
BP
Continued preparing 5471 DF Workpaper (D).
2.5

180.00
450.00
1
6/17/2024
SB
Prepared Schedule I-1 summary template to be used for 5471
form prep.
3.4

624.00
2,121.60
1
6/17/2024
EK
Began preparing 5471 DF Workpaper (A).
3.8

180.00
684.00
1
6/18/2024
SB
Call with Kassi G and Dante P to discuss status of ITS
compliance.
0.4

624.00
249.60
1
6/18/2024
KG
Call with Dante P and Sue B to discuss status of ITS compliance.
0.4

272.00
108.80
1
6/18/2024
DP
Call with Kassi G and SB to discuss status of ITS compliance.
0.4

452.00
180.80
1
6/18/2024
JM
Prepared G/L calculation support for Vyaire Medical 211
proforma.
0.3

332.00
99.60
1
6/18/2024
JM
Prepared UNICAP support for Vyaire Medical 211 proforma.
0.3

332.00
99.60
1
6/18/2024
JG
Provided tax return status update to Jon M.
0.4

600.00
240.00
1
6/18/2024
JM
Call with John G. Re: the internal FY23 federal return tracker with
John G. to plan out the proforma process.
0.5

332.00
166.00
1
6/18/2024
KG
Continued reviewing 5471 DF Workpaper (D).
0.6

272.00
163.20
1
6/18/2024
BP
Continued preparing 5471 DF Workpaper (D).
1.0

180.00
180.00
1
6/18/2024
JG
Reviewed dataflow for Vyaire Medical 211 Inc.
1.1

600.00
660.00
1
6/18/2024
KG
Continued reviewing 5471 DF Workpaper (B).
1.3

272.00
353.60
1
6/18/2024
JG
Reviewed dataflow for Vyaire Consumables LLC.
1.7

600.00
1,020.00
1
6/18/2024
BP
Continued adding prior year trial balances to 5471 DF
Workpaper (D).
2.0

180.00
360.00
1
6/18/2024
BP
Began adding prior year trial balances to 5471 DF Workpaper
(D).
2.3

180.00
414.00
1
6/18/2024
BP
Began preparing 5471 DF Workpaper (B).
3.0

180.00
540.00
1
6/18/2024
EK
Continued adding prior year trial balances to 5471 DF
Workpaper (A).
3.9

180.00
702.00
1
6/18/2024
EK
Began adding prior year trial balances to 5471 DF Workpaper
(A).
3.9

180.00
702.00
1
6/19/2024
JG
Reviewed dataflow for US18: Yyaire Medical BR LLC.
0.1

600.00
60.00
1
6/19/2024
JG
Reviewed dataflow for US19: Vyaire Medicl MX LLC.
0.1

600.00
60.00
1
6/19/2024
JG
Reviewed dataflow for US22: Vyaire Medical Capital LLC.
0.1

600.00
60.00
1
6/19/2024
JG
Reviewed PY Return and CY TB to confirm US32: EME Medical,
Inc. has a zero BS & Inc Stmt.
0.1

600.00
60.00
1
6/19/2024
JG
Reviewed dataflow for US03: Vyaire Medical 205, Inc.
0.2

600.00
120.00
1
6/19/2024
JG
Reviewed dataflow for US04: Vyaire Medical 205, Inc.
0.2

600.00
120.00
1
6/19/2024
JG
Reviewed dataflow for US20: Vyaire Medical International, LLC.
0.2

600.00
120.00
2
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 5 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/19/2024
JG
Reviewed dataflow for US27: VM Finance Sub, LLC.
0.2

600.00
120.00
1
6/19/2024
JG
Reviewed dataflow for US33: Viasys Holdings Inc.
0.2

600.00
120.00
1
6/19/2024
JG
Reviewed PY Return and CY TB to confirm US31: Vyaire
Company has a zero BS & Inc Stmt.
0.2

600.00
120.00
1
6/19/2024
JG
Reviewed Trial Balances to confirm US28, US29, & US32.
0.2

600.00
120.00
1
6/19/2024
JG
Reviewed dataflow for US07: SensorMedics Corporation.
0.3

600.00
180.00
1
6/19/2024
JG
Reviewed dataflow for US12: Vyaire Medical 202, Inc.
0.3

600.00
180.00
1
6/19/2024
JG
Reviewed dataflow for US23: Vyaire Medical Cooperatief UA.
0.3

600.00
180.00
1
6/19/2024
JG
Reviewed dataflow for US25: Vyaire Receivables, LLC.
0.3

600.00
180.00
1
6/19/2024
JG
Reviewed dataflow for US26: Vyaire Financial Holdings, LLC.
0.3

600.00
180.00
1
6/19/2024
JG
Reviewed dataflow for US10: Vital Signs, Inc.
0.4

600.00
240.00
1
6/19/2024
DP
Reviewed 5471 DF Workpapers.
0.5

452.00
226.00
1
6/19/2024
JG
Reviewed dataflow for US17: Vyaire Medical Payroll LLC.
0.5

600.00
300.00
1
6/19/2024
JG
Reviewed dataflow for US24: Vyaire Finance B.V.
0.5

600.00
300.00
1
6/19/2024
JM
Updated taxable income for RMD proforma.
0.5

332.00
166.00
1
6/19/2024
JM
Updated taxable income for Vital Signs Sales Corp proforma.
0.5

332.00
166.00
1
6/19/2024
JM
Updated taxable income for Vyaire Finance BV proforma.
0.5

332.00
166.00
1
6/19/2024
JM
Updated taxable income for Vyaire Medical Cooperatief BV
proforma.
0.5

332.00
166.00
1
6/19/2024
JM
Updated taxable income for Vyaire Medical Payroll proforma.
0.5

332.00
166.00
1
6/19/2024
JG
Reviewed dataflow for US02: Vital Signs Sales Corporation.
0.6

600.00
360.00
1
6/19/2024
JG
Reviewed dataflow for US06: Vyaire Medical 203, Inc.
0.6

600.00
360.00
1
6/19/2024
JG
Reviewed dataflow for US13: Carefusion.
0.6

600.00
360.00
1
6/19/2024
KG
Began review of transfer to 2022 5471 DF Workpaper (B).
0.6

272.00
163.20
1
6/19/2024
EK
Began preparing 8858 DF Workpaper (A01).
0.7

180.00
126.00
1
6/19/2024
JG
Reviewed dataflow for US30: Bird Products Corporations.
0.7

600.00
420.00
1
6/19/2024
EK
Finalized adding prior year trial balances to 5471 DF Workpaper
(A).
0.8

180.00
144.00
1
6/19/2024
JG
Reviewed dataflow for US15: Vyaire Medical, Inc.
0.8

600.00
480.00
1
6/19/2024
JG
Reviewed dataflow for US09: Revolutionary Medical Devices.
1.0

600.00
600.00
1
6/19/2024
KG
Finalized information transfer to 5471 DF Workpaper (E).
1.0

272.00
272.00
1
6/19/2024
BP
Continued adding prior year trial balances to 5471 DF
Workpaper (D).
1.8

180.00
324.00
1
6/19/2024
BP
Continued preparing 5471 DF Workpaper (D).
1.8

180.00
324.00
1
6/19/2024
BP
Finalized preparation of 5471 DF Workpaper (B).
1.8

180.00
324.00
1
6/19/2024
SB
Prepared Schedule O summary template and statements to be
used for 5471 form prep.
1.9

624.00
1,185.60
1
6/19/2024
BP
Finalized preparation of 5471 DF Workpaper (C).
2.3

180.00
414.00
1
6/19/2024
EK
Continued preparing 5471 DF Workpaper (A).
2.6

180.00
468.00
1
6/19/2024
EK
Continued preparing 5471 DF Workpaper (A).
3.5

180.00
630.00
1
6/20/2024
JG
Call with Randi M and Jon M Re: final return review items.
0.4

600.00
240.00
1
6/20/2024
JM
Call with Randi M and John G Re: final return review items.
0.4

332.00
132.80
1
6/20/2024
RM
Call with Randi M and John G Re: final return review items.
0.4

680.00
272.00
1
6/20/2024
JG
Reviewed updates based upon changes made from call with
Randi / Jon M.
0.6

600.00
360.00
1
6/20/2024
AL
Reviewed 338(g) gain computations to report on tax return -
2023 sale.
0.8

780.00
624.00
1
6/20/2024
BP
Finalized preparation of 5471 DF Workpaper (B).
0.4

180.00
72.00
1
6/20/2024
BP
Finalized preparation of 5471 DF Workpaper (C).
0.4

180.00
72.00
1
6/20/2024
BP
Finalized preparation of 5471 DF Workpaper (D).
0.5

180.00
90.00
1
6/20/2024
BP
Continued preparing 5471 DF Workpaper (D).
1.0

180.00
180.00
1
6/20/2024
BP
Finalized preparation of 5471 DF Workpaper (E).
1.0

180.00
180.00
1
6/20/2024
BP
Continued preparing 5471 DF Workpaper (D).
2.5

180.00
450.00
1
6/20/2024
EK
Finalized coding 5471 DF Workpaper (A).
2.5

180.00
450.00
1
6/20/2024
EK
Continued coding 5471 DF Workpaper (A).
3.9

180.00
702.00
1
6/20/2024
EK
Began coding 5471 DF Workpaper (A).
3.9

180.00
702.00
1
6/20/2024
JG
Reviewed dataflow for US09: Revolutionary Medical Devices;
review comment updates.
0.2

600.00
120.00
1
6/20/2024
JG
Reviewed dataflow for US09: Vyaire Medical Cooperatief BV;
review comment updates.
0.2

600.00
120.00
1
6/20/2024
JG
Reviewed dataflow for US17: Vyaire Medical Payroll; review
comment updates.
0.2

600.00
120.00
1
6/20/2024
JG
Reviewed dataflow for US02: Vital Signs Sales Corporation;
review comment updates.
0.3

600.00
180.00
1
6/20/2024
JG
Reviewed emails and gather final listing of final dataflow review
comments to discuss.
0.6

600.00
360.00
3
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 6 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/20/2024
JG
Reviewed comments and follow up questions for US35 & US36.
0.6

600.00
360.00
1
6/20/2024
JM
Updated AHYDO disallowance for Vyaire Consumables Medical.
0.5

332.00
166.00
1
6/20/2024
JM
Updated AHYDO disallowance for Vyaire Finance BV.
0.5

332.00
166.00
1
6/20/2024
JM
Created dataflow for Medical 323 DMCC.
0.5

332.00
166.00
1
6/20/2024
JM
Created dataflow for Medical Korea 334.
0.5

332.00
166.00
1
6/20/2024
KG
Continued reviewing 5471 DF Workpaper (D).
0.4

272.00
108.80
1
6/20/2024
KG
Finalized review of 5471 DF Workpaper (E).
1.0

272.00
272.00
1
6/20/2024
KG
Finalized review of 5471 DF Workpaper (B).
2.2

272.00
598.40
1
6/20/2024
SB
Addressed questions from Annie L related to 338g gain loss
calculations.
0.5

624.00
312.00
1
6/20/2024
SB
Began working on preparing Schedule G summary template to
be used for 5471 form prep.
0.8

624.00
499.20
1
6/21/2024
BP
Prepared 8858 workpaper A07.
0.5

180.00
90.00
1
6/21/2024
BP
Prepared 8858 workpaper A08.
0.5

180.00
90.00
1
6/21/2024
JM
Prepared proformas in OIT for VHC.
0.5

332.00
166.00
1
6/21/2024
JM
Prepared proformas in OIT for Vital Signs Sales Corp.
0.5

332.00
166.00
1
6/21/2024
BP
Finalized preparation of 8858 Workpaper A09.
0.8

180.00
144.00
1
6/21/2024
BP
Prepared 8858 workpaper A06.
1.0

180.00
180.00
1
6/21/2024
BP
Began preparing 8858 DF Workpaper A09.
1.0

180.00
180.00
1
6/21/2024
BP
Prepared 8858 workpaper A05.
1.5

180.00
270.00
1
6/21/2024
JG
Confirmed review comments were closed for proformas.
1.7

600.00
1,020.00
1
6/21/2024
EK
Began preparing 8858 DF Workpaper (A03).
1.8

180.00
324.00
1
6/21/2024
EK
Finalized preparing 8858 DF Workpaper (A01).
1.9

180.00
342.00
1
6/21/2024
DP
Performed BEAT Calculation.
2.1

452.00
949.20
1
6/21/2024
DP
Reviewed 5471 DF Workpapers.
2.2

452.00
994.40
1
6/21/2024
EK
Began preparing 8858 DF Workpaper (A02).
2.5

180.00
450.00
1
6/21/2024
EK
Finalized preparation of 5471 DF Workpaper (A).
3.8

180.00
684.00
1
6/24/2024
JM
Call with John G to discuss the calculation of gain/loss on sale of
Palm Spring.
0.6

332.00
199.20
1
6/24/2024
JG
Call with Jon M to discuss the calculation of gain/loss on sale of
Palm Spring.
0.6

600.00
360.00
1
6/24/2024
AP
Call with Randi M re: 338(g) gain computations to report on tax
return.
0.2

640.00
128.00
1
6/24/2024
RM
Call with Alina P re: 338(g) gain computations to report on tax
return.
0.2

680.00
136.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.: Bird
Products Corp.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
EME Medical.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.: VM
205.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.: VM
Finance Sub.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Company.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Financial Holdings.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Medical BR.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Medical Capital.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Medical International.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Medical MX.
0.3

220.00
66.00
4
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 7 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Midco.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire Receivables.
0.3

220.00
66.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Vyaire TSR Sub.
0.3

220.00
66.00
1
6/24/2024
SB
Reviewed BEAT calculation.
0.3

624.00
187.20
1
6/24/2024
JG
Dataflow Review Comments - Revolutionary Medical Services,
Inc.
0.4

600.00
240.00
1
6/24/2024
JG
Dataflow Review Comments - Vyaire Medical 203, Inc.
0.4

600.00
240.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
Viasys Holdings.
0.4

220.00
88.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.: Vital
Signs.
0.4

220.00
88.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.: VM
202.
0.4

220.00
88.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.:
SensorMedics Corp.
0.4

220.00
88.00
1
6/24/2024
KS
Proforma return preparation: Pushed DFs to OIT, created
proformas, looked for missing EINs/incorporated dates, etc.: VM
207.
0.4

220.00
88.00
1
6/24/2024
JG
Discussion with team to determine Shri's eligibility to participate
in the project.
0.5

600.00
300.00
1
6/24/2024
JG
Gain (Loss) on sale of Palm Springs - calculate Book AJE to get
the Gain (Loss) to correct entity.
1.0

600.00
600.00
1
6/24/2024
BP
Reviewed 8858 workpapers.
1.0

180.00
180.00
1
6/24/2024
JG
Proforma Review: US05 - Vyaire Medical 211, Inc.
1.1

600.00
660.00
1
6/24/2024
DP
Reviewed 5471 DF Workpapers.
1.3

452.00
587.60
1
6/24/2024
JM
Prepared proforma in OIT for VM 203.
1.3

332.00
431.60
1
6/24/2024
JM
Prepared proforma in OIT for VM 211.
1.3

332.00
431.60
1
6/24/2024
JM
Prepared proforma in OIT for Vyaire Finance BV.
1.3

332.00
431.60
1
6/24/2024
EK
Finalized preparation of 8858 DF Workpaper (A02).
1.4

180.00
252.00
1
6/24/2024
EK
Finalized preparation of 8858 DF Workpaper (A03).
1.5

180.00
270.00
1
6/24/2024
SB
Finalized Schedule G summary template to be used for 5471
form prep.
1.7

624.00
1,060.80
1
6/24/2024
JM
Prepared proforma in OIT for VMC.
1.8

332.00
597.60
1
6/24/2024
RM
Reviewed Consumable sale gain or loss calc and basis
computation.
2.4

680.00
1,632.00
1
6/24/2024
BP
Imported and adjusted 5471 C in OIT.
2.5

180.00
450.00
1
6/24/2024
EK
Continued updating 5471 DF Workpaper (B) in OIT.
3.3

180.00
594.00
1
6/24/2024
BP
Imported and adjusted 5471 E in OIT.
3.5

180.00
630.00
1
6/24/2024
DP
Reviewed 5471 DF Workpapers.
3.8

452.00
1,717.60
1
6/24/2024
KG
Continued reviewing and updating 5471 DF Workpaper (D).
3.8

272.00
1,033.60
1
6/24/2024
EK
Began importing and updating 5471 DF Workpaper (B) in OIT.
3.9

180.00
702.00
1
6/25/2024
DP
Call with Sue B to discuss compliance updates.
0.3

452.00
135.60
1
6/25/2024
SB
Call with Dante P to discuss compliance updates.
0.3

624.00
187.20
1
6/25/2024
DP
Call with Annie L and Sue B to discuss gain loss calculations for
sale.
0.7

452.00
316.40
1
6/25/2024
SB
Call with Annie L and Dante P to discuss gain loss. calculations
for sale.
0.7

624.00
436.80
1
6/25/2024
JM
Touchpoint Call with client regarding proformas.
0.5

332.00
166.00
1
6/25/2024
KS
Ran consolidation tools, printed DFs and imported to OIT,
created proformas for Ciel.
0.8

220.00
176.00
1
6/25/2024
KS
Ran consolidation tools, printed DFs and imported to OIT,
created proformas for RMD.
0.8

220.00
176.00
1
6/25/2024
KS
Ran consolidation tools, printed DFs and imported to OIT,
created proformas for Vyaire Medical Cooperatief.
0.8

220.00
176.00
1
6/25/2024
KS
Ran consolidation tools, printed DFs and imported to OIT,
created proformas for Vyaire Medical Payroll LLC.
0.8

220.00
176.00
5
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 8 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/25/2024
KS
Ran consolidation tools, printed DFs and imported to OIT,
created proformas for Vyaire Medical 323.
0.8

220.00
176.00
1
6/25/2024
KS
Ran consolidation tools, printed DFs and imported to OIT,
created proformas forVyaire Medical LLC.
0.8

220.00
176.00
1
6/25/2024
AL
Reviewed gain (loss) on asset and stock sales - 2023 sale.
1.3

780.00
1,014.00
1
6/25/2024
AL
Reviewed gain (loss) on asset and stock sales - 2023 sale.
1.4

780.00
1,092.00
1
6/25/2024
BP
Continued to adjust workpaper D in OIT.
1.5

180.00
270.00
1
6/25/2024
SB
Updated GILTI calculation.
1.8

624.00
1,123.20
1
6/25/2024
EK
Finalized preparation of 5471 DF Workpaper (B) in OIT.
2.0

180.00
360.00
1
6/25/2024
JM
Touchpoint Call with client regarding proformas.
2.0

332.00
664.00
1
6/25/2024
BP
Revised workpaper D in OIT.
2.5

180.00
450.00
1
6/25/2024
JM
Touchpoint Call with client regarding proformas.
2.5

332.00
830.00
1
6/25/2024
DP
Finalized review of 5471 DF Workpapers.
2.7

452.00
1,220.40
1
6/25/2024
BP
Imported 5471 workpaper D.
3.0

180.00
540.00
1
6/25/2024
DP
Reviewed 5471 DF Workpapers.
3.2

452.00
1,446.40
1
6/25/2024
EK
Finalized preparation of 5471 DF Workpaper (D) in OIT.
3.7

180.00
666.00
1
6/25/2024
EK
Began importing and updating 5471 DF Workpaper (D) in OIT.
3.9

180.00
702.00
1
6/25/2024
KG
Finalized review and update of 5471 DF Workpaper (D).
3.9

272.00
1,060.80
1
6/26/2024
JG
Call with Kelsee S to discuss OIT inputs.
0.4

600.00
240.00
1
6/26/2024
KS
Call with Jon G to discuss OIT inputs.
0.4

220.00
88.00
1
6/26/2024
AL
Call with Dante P and Sue B  to discuss updates/changes to
GILTI and sale GL.
0.8

780.00
624.00
1
6/26/2024
DP
Call with Sue B and Annie L to discuss updates/changes to
GILTI and sale GL.
0.8

452.00
361.60
1
6/26/2024
SB
Call with Dante P and Annie L to discuss updates/changes to
GILTI and sale GL.
0.8

624.00
499.20
1
6/26/2024
DP
Call with Sue B and (client) to discuss open items.
0.5

452.00
226.00
1
6/26/2024
SB
Call with Dante P and James (client) to discuss open items.
0.5

624.00
312.00
1
6/26/2024
KG
Began reviewing 8858 DF Workpaper (A04).
0.1

272.00
27.20
1
6/26/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A07).
0.3

180.00
54.00
1
6/26/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A09).
0.3

180.00
54.00
1
6/26/2024
KG
Reviewed 8858 DF Workpaper (A07).
0.3

272.00
81.60
1
6/26/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A08).
0.4

180.00
72.00
1
6/26/2024
JG
Return Review: US03 - Vital Medical 205.
0.4

600.00
240.00
1
6/26/2024
JG
Return Review: US04 - Vital Medical 207.
0.4

600.00
240.00
1
6/26/2024
KG
Updated GILTI Calculation.
0.4

272.00
108.80
1
6/26/2024
JM
Touchpoint Call with client regarding proformas.
0.5

332.00
166.00
1
6/26/2024
JG
Updated PTR schedule for taxable income tie-out.
0.5

600.00
300.00
1
6/26/2024
KG
Reviewed 8858 DF Workpaper (A08).
0.6

272.00
163.20
1
6/26/2024
KG
Reviewed 8858 DF Workpaper (A09).
0.6

272.00
163.20
1
6/26/2024
JG
Return Review: US02 - Vital Signs Sales Corp.
0.7

600.00
420.00
1
6/26/2024
KG
Compiled reporting information for 8858s.
0.7

272.00
190.40
1
6/26/2024
JM
Touchpoint Call with client regarding proformas.
0.8

332.00
265.60
1
6/26/2024
JM
Touchpoint Call with client regarding proformas.
0.8

332.00
265.60
1
6/26/2024
JM
Reviewed updates for VM 203.
0.8

332.00
265.60
1
6/26/2024
JM
Reviewed updates for VM 211.
0.8

332.00
265.60
1
6/26/2024
JM
Reviewed updates for VMC.
0.8

332.00
265.60
1
6/26/2024
JM
Reviewed updates for VSSC.
0.8

332.00
265.60
1
6/26/2024
KG
Reviewed 8858 DF Workpaper (A05).
0.9

272.00
244.80
1
6/26/2024
JG
Return Review: US01 - Vyaire Holidng Company.
1.0

600.00
600.00
1
6/26/2024
DP
Reviewed 5471 DF Workpapers.
1.2

452.00
542.40
1
6/26/2024
AL
Computed additional basis for CFCs  for PTEP - 2023 sale.
1.3

780.00
1,014.00
1
6/26/2024
KG
Reviewed 8858 DF Workpaper (A06).
1.3

272.00
353.60
1
6/26/2024
DP
Updated Schedule I-1 and Schedule Q workpapers.
1.8

452.00
813.60
1
6/26/2024
EK
Continued updating/adjusting 5471 DF Workpaper (B) in OIT
with schedules G, I1, Q, and H.
1.8

180.00
324.00
1
6/26/2024
EK
Began updating/adjusting 5471 DF Workpaper (B) in OIT with
schedules G, I1, Q, and H.
1.9

180.00
342.00
1
6/26/2024
BP
Revised workpaper C in OIT.
2.0

180.00
360.00
1
6/26/2024
BP
Revised workpaper E in OIT.
2.0

180.00
360.00
1
6/26/2024
KS
Updated DF's for 163(j) adjustment, reran consolidation
workpaper, reconsolidated OIT.
2.1

220.00
462.00
1
6/26/2024
AL
Reviewed tested income calc.
2.2

780.00
1,716.00
1
6/26/2024
EK
Began updating/adjusting 5471 DF Workpaper (D) in OIT with
schedules G, I1, Q, and H.
2.2

180.00
396.00
1
6/26/2024
EK
Continued updating/adjusting 5471 DF Workpaper (D) in OIT
with schedules G, I1, Q, and H.
2.4

180.00
432.00
6
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 9 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/26/2024
KS
Cleared comments on projections.
2.5

220.00
550.00
1
6/26/2024
SB
Updated GILTI calculation and reviewed CFC Group Election.
2.5

624.00
1,560.00
1
6/26/2024
AL
Completed review of gain (loss) on asset and stock sales - 2023
sale.
2.6

780.00
2,028.00
1
6/26/2024
BB
Prepared Form 5713.
2.8

248.00
694.40
1
6/26/2024
SB
Updated GILTI calculation.
2.8

624.00
1,747.20
1
6/26/2024
BP
Revised workpaper D in OIT.
3.0

180.00
540.00
1
6/26/2024
BB
Prepared Form 8991.
3.4

248.00
843.20
1
6/26/2024
JG
Prepared 163(j) Calculation.
3.7

600.00
2,220.00
1
6/27/2024
JG
Reviewed US18 - Vyaire Medical BR LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US19 - Vyaire Medical MX LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US20 - Vyaire Medical International LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US26 - Vyaire Financial Holdings, LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US27 - VM Finance Sub, LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US28 - Vyaire TSR Sub, LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US29 - Vyaire TSR MidCo, LLC return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US31 - Vyaire Company return.
0.2

600.00
120.00
1
6/27/2024
JG
Reviewed US32 - EME Medical, Inc return.
0.2

600.00
120.00
1
6/27/2024
KG
Began reviewing 8858 DF Workpaper (A02).
0.2

272.00
54.40
1
6/27/2024
JG
Reviewed US04 - Vyaire medical 207, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US05 - Vyaire Medical 211, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US06 - Vyaire Medical 203, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US07 - SensorMedics Corporation return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US08 - Vyaire Medcial 206, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US09 - Revolutionary Medical Devices, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US10 - Vital Signs, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US16 - Vyaire Medical, LLC return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US30 - Bird Products Corporation return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US33 - ViaSys Holdings, Inc return.
0.3

600.00
180.00
1
6/27/2024
JG
Reviewed US02 - Vital Signs Sales Corp return.
0.3

600.00
180.00
1
6/27/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A04).
0.4

180.00
72.00
1
6/27/2024
JG
Reviewed US11 - Ciel Medical, Inc return.
0.4

600.00
240.00
1
6/27/2024
JG
Reviewed US12 - Vyaire Medical 202, Inc return.
0.4

600.00
240.00
1
6/27/2024
JG
Reviewed US22 - Vyaire Medical Capital LLC return.
0.4

600.00
240.00
1
6/27/2024
JG
Reviewed US25 - Vyaire Receivables LLC return.
0.4

600.00
240.00
1
6/27/2024
JM
Touchpoint Call with client regarding proformas.
0.5

332.00
166.00
1
6/27/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A05).
0.5

180.00
90.00
1
6/27/2024
JG
Reviewed US17 - Vyaire Medical Payroll, LLC return.
0.5

600.00
300.00
1
6/27/2024
JG
Second Review: US05 - Vyaire Medical 211, Inc return.
0.5

600.00
300.00
1
6/27/2024
KG
Finalized review of 8858 DF Workpaper (A04).
0.5

272.00
136.00
1
6/27/2024
KG
Reviewed 8858 DF Workpaper (A03).
0.5

272.00
136.00
1
6/27/2024
JG
Reviewed US02 - Vital Signs Sales Corp return.
0.6

600.00
360.00
1
6/27/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A06).
0.7

180.00
126.00
1
6/27/2024
JG
Prepared 163(j) Calculation.
0.7

600.00
420.00
1
6/27/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A03).
0.9

180.00
162.00
1
6/27/2024
BP
Revised workpaper E in OIT.
1.0

180.00
180.00
1
6/27/2024
JM
Touchpoint Call with client regarding proformas.
1.0

332.00
332.00
1
6/27/2024
JM
Touchpoint Call with client regarding proformas.
1.0

332.00
332.00
1
6/27/2024
JM
Reviewed updates for VMC.
1.0

332.00
332.00
1
6/27/2024
JM
Updated VMI div cons TI review workpaper.
1.0

332.00
332.00
1
6/27/2024
DP
Updated GILTI workpapers.
1.1

452.00
497.20
1
6/27/2024
JG
Reviewed US03 - Vyaire Medical 205 return.
1.1

600.00
660.00
1
6/27/2024
BB
Prepared a workpaper for form 8865.
1.4

248.00
347.20
1
6/27/2024
BP
Prepared 8594's in OIT.
1.5

180.00
270.00
1
6/27/2024
BP
Revised workpaper D in OIT.
2.5

180.00
450.00
1
6/27/2024
DP
Reviewed 5471 DF Workpapers.
2.5

452.00
1,130.00
1
6/27/2024
BP
Revised workpaper C in OIT.
2.8

180.00
504.00
1
6/27/2024
EK
Finalized updates on 5471 DF Workpaper (B) in OIT.
3.7

180.00
666.00
1
6/27/2024
KS
Updates to 163(j), consolidation, etc. Cleared remaining
comments.
3.7

220.00
814.00
1
6/27/2024
BB
Prepared a workpaper for form 8865.
3.9

248.00
967.20
1
6/27/2024
EK
Finalized adjustments on 5471 DF Workpaper (D) in OIT.
3.9

180.00
702.00
1
6/28/2024
DP
Calls with engagement team and client to discuss open items.
0.5

452.00
226.00
1
6/28/2024
JG
Calls with Dante P. discussing path to completion, GILTI
inclusion, SubF, and software division of responsibility.
0.7

600.00
420.00
1
6/28/2024
DP
Calls with John G. discussing path to completion, GILTI
inclusion, SubF, and software division of responsibility.
0.7

452.00
316.40
7
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 10 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
1
6/28/2024
KS
Call with John G and Jon M regarding proforma prep, OIT
printing reports, ran consolidation tools, printed DFs and
imported to OIT, created proformas for RMD, Ciel, Vyaire
Medical LLC, Vyaire Medical Payroll LLC, Vyaire Medical
Cooperatief, Vyaire Medical 323.
0.9

220.00
198.00
1
6/28/2024
JG
Call with Kelsee S and Jon M regarding proforma prep, OIT
printing reports, ran consolidation tools, printed DFs and
imported to OIT, created proformas for RMD, Ciel, Vyaire
Medical LLC, Vyaire Medical Payroll LLC, Vyaire Medical
Cooperatief, Vyaire Medical 323.
0.9

600.00
540.00
1
6/28/2024
JM
Call with John G and Kelsee S regarding proforma prep, OIT
printing reports, ran consolidation tools, printed DFs and
imported to OIT, created proformas for RMD, Ciel, Vyaire
Medical LLC, Vyaire Medical Payroll LLC, Vyaire Medical
Cooperatief, Vyaire Medical 323.
0.9

332.00
298.80
1
6/28/2024
JG
Weekly update call with client regarding overall status of
bankruptcy.
0.4

600.00
240.00
1
6/28/2024
SB
Weekly update call with James (client) regarding overall status of
bankruptcy.
0.5

624.00
312.00
1
6/28/2024
BP
Reviewed 5471 workpaper D in OIT.
0.3

180.00
54.00
1
6/28/2024
BP
Continued to adjust workpaper A in OIT.
1.3

180.00
234.00
1
6/28/2024
BP
Imported and adjusted 5471 workpaper A in OIT.
2.5

180.00
450.00
1
6/28/2024
BP
Revised workpaper A in OIT.
2.8

180.00
504.00
1
6/28/2024
DP
Reviewed Form 8991.
0.6

452.00
271.20
1
6/28/2024
DP
Reviewed Form 5713.
0.8

452.00
361.60
1
6/28/2024
DP
Reviewed Forms 8594.
1.1

452.00
497.20
1
6/28/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A01).
0.7

180.00
126.00
1
6/28/2024
EK
Began uploading and reviewing 8858 DF Workpaper (A02).
0.7

180.00
126.00
1
6/28/2024
EK
Completed importing and updating 5471 DF Workpaper (A) in
OIT.
3.5

180.00
630.00
1
6/28/2024
EK
Began importing and updating 5471 DF Workpaper (A) in OIT.
3.9

180.00
702.00
1
6/28/2024
JG
Prepared and sent Email regarding status of project to team.
0.3

600.00
180.00
1
6/28/2024
JG
Calls with ITS team discussing path to completion, GILTI
inclusion, SubF, and software division of responsibility.
0.7

600.00
420.00
1
6/28/2024
JG
Finalized zero-activity Proformas & updated tracker.
0.7

600.00
420.00
1
6/28/2024
JG
Reviewed VMI DivCon.
2.2

600.00
1,320.00
1
6/28/2024
JM
Proforma updates for VMI div consolidation.
1.0

332.00
332.00
1
6/28/2024
JM
Proforma updates for Vyaire Finance BV.
1.0

332.00
332.00
1
6/28/2024
JM
Updated VMC 4797.
1.5

332.00
498.00
1
6/28/2024
KG
Updated GILTI Calculation.
0.4

272.00
108.80
1
6/28/2024
KG
Finalized review of 8858 DF Workpaper (A02).
0.6

272.00
163.20
1
6/28/2024
KG
Reviewed 8858 DF Workpaper (A01).
0.6

272.00
163.20
1
6/28/2024
KG
Consolidated and printed Forms 8594, 8858, and 5471.
0.7

272.00
190.40
1
6/28/2024
KG
Updated 8858 DF Workpapers and Forms for (A04) and (A06).
0.7

272.00
190.40
1
6/28/2024
KG
Prepared 8858 DF Workpaper (A10).
0.9

272.00
244.80
1
6/28/2024
KG
Updated projections regarding 4797 and 8594s.
1.4

272.00
380.80
1
6/29/2024
KS
Reran consolidation tool and updated 163j workpaper after
reconciling differences.
1.6

220.00
352.00
1
6/29/2024
DP
Reviewed Form 5471s.
4.0

452.00
1,808.00
1
6/29/2024
KG
Updated Forms 8594.
1.0

272.00
272.00
1
6/29/2024
KG
Reviewed and updated Forms 8858.
3.3

272.00
897.60
1
6/29/2024
KS
Reviewed differences in OIT from consolidation workpapers.
1.1

220.00
242.00
1
6/29/2024
KS
Updated 163j calculation.
0.9

220.00
198.00
1
6/29/2024
SB
Updated to GILTI calculation Schedule I-1 for CFC Group
Election.
0.5

624.00
312.00
1
6/30/2024
BB
Prepared the 8858 organizational chart statement.
3.8

248.00
942.40
1
6/30/2024
DP
Completed review of Form 5471s.
4.0

452.00
1,808.00
5
6/13/2024
TG
Call with C. Conner re: alerting the states about BKY.  Sent
follow up email.
0.6

624.00
374.40
8
6/21/2024
MS
Updated exhibits related to BDO's initial fee statement.
0.3

552.00
165.60
11
6/10/2024
MS
Prepared document requests for project.
0.7

552.00
386.40
13
6/14/2024
JG
Call with Jon M to review the state tax deduction for the tax
return.
1.1

600.00
660.00
13
6/14/2024
JM
Call with John G to review the state tax deduction for the tax
return.
1.1

332.00
365.20
8
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 11 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
13
6/28/2024
NZ
Prepared state apportionment workpapers for VM 203, VM 211,
and VMI.
2.0

272.00
544.00
13
6/28/2024
NZ
Prepared state income tax workpapers for VM 203, VM 211, and
VMI.
2.0

272.00
544.00
13
6/28/2024
RM
Prepared for state income tax call for 203.
0.5

680.00
340.00
14
6/11/2024
JM
Built UNICAP M-adjustment support for Vyaire Medical 203
entity.
0.5

332.00
166.00
14
6/11/2024
JM
Built UNICAP M-adjustment support for Vyaire Medical 211
entity.
0.5

332.00
166.00
14
6/11/2024
JM
Built UNICAP M-adjustment support for Vyaire Medical
Consumables entity.
0.8

332.00
265.60
14
6/11/2024
RM
Reviewed VM 203, VM 211, Consumables, holding company DF
book tax recs including g/l on sale of consumable business.
3.1

680.00
2,108.00
14
6/13/2024
RM
Reviewed VM 211 book tax reconciliation.
1.3

680.00
884.00
14
6/14/2024
RM
Reviewed VM consumables book tax reconciliation.
2.1

680.00
1,428.00
14
6/15/2024
AP
Continued preparing 2016-2022 schedule M-3 reports to upload
in stock basis model.
1.0

640.00
640.00
14
6/15/2024
AP
Continued preparation of 2016-2022 schedule M-3 reports to
upload in stock basis model.
3.0

640.00
1,920.00
14
6/17/2024
RM
Reviewed Consumables book tax reconciliation.
1.1

680.00
748.00
14
6/18/2024
AP
Call with Bianca P to discuss 2016 Schedule M-3.
0.3

640.00
192.00
14
6/18/2024
BPA
Call with Alina P to discuss 2016 Schedule M-3.
0.3

484.00
145.20
14
6/18/2024
BPA
Reviewed 2016 tax return in anticipation of preparing 2016 M-3
workpapers.
0.3

484.00
145.20
14
6/18/2024
RM
Reviewed Vyaire consumables LLC book tax reconciliation.
0.7

680.00
476.00
14
6/19/2024
BPA
Reviewed 2017 M-3 workpapers in anticipation of preparing 2016
M-3 workpapers.
0.3

484.00
145.20
14
6/20/2024
BPA
Prepped the 2016 M-3 workpapers, extracted the M-2/M-3 part
II/M-3 part III data.
3.3

484.00
1,597.20
14
6/21/2024
AP
Met with Bianca P to discuss 2016 M-3 schedule.
0.4

640.00
256.00
14
6/21/2024
BPA
Met with Alina P to discuss 2016 M-3 schedule.
0.4

484.00
193.60
14
6/21/2024
AP
Call with Bianca P to discuss 2016 M-3 schedule.
0.4

640.00
256.00
14
6/21/2024
MS
Call with Alina P to discuss 2016 M-3 schedule.
0.4

552.00
220.80
14
6/26/2024
RM
Reviewed book/tax reconciliation for VMI.
1.2

680.00
816.00
14
6/28/2024
KS
Updated DFs for gain/loss presentation on 4797/M-3.
2.8

220.00
616.00
14
6/30/2024
KS
Updated M-3 review workpaper for SensorMedics Corp.
0.4

220.00
88.00
14
6/30/2024
KS
Updated M-3 review workpaper for VM 203.
0.4

220.00
88.00
14
6/30/2024
KS
Updated M-3 review workpaper for VM 211.
0.4

220.00
88.00
14
6/30/2024
KS
Updated M-3 review workpaper for VM Consumables.
0.4

220.00
88.00
14
6/30/2024
KS
Updated M-3 review workpaper for VM Payroll.
0.4

220.00
88.00
14
6/30/2024
KS
Updated M-3 review workpaper for VMI.
0.4

220.00
88.00
16
6/10/2024
AP
Call with Eddie M to discuss I/C debt.
0.5

640.00
320.00
16
6/10/2024
EM
Call with Alina P RE: I/C Debt.
0.4

452.00
180.80
16
6/10/2024
RL
Call with Client, Alina P, Kevin W, PWC team, KE team to
discuss status of bankruptcy filing, open items, next steps in
project.
1.0

960.00
960.00
16
6/10/2024
AP
Call with Client, Rich L, Kevin W, PWC team, KE team to discuss
status of bankruptcy filing, open items, next steps in project.
1.0

640.00
640.00
16
6/10/2024
KW
Call with Keith M., Palmer Gunderson (K&E), Nicholas Warther
(K&E), James Talfourd-Cook (Vyaire), Rahcel Lisenby (Vyaire),
Vikram B (Vyaier), Chris C. (K&E), Sara Z. (K&E), Tewari Sachin
and Ditsch Stefan (PWC Germany), to discuss the information
request list (information received, information that remains
outstanding), and next steps with respect to tax asset basis, tax
stock basis.
1.0

960.00
960.00
16
6/10/2024
KW
Call with Richard L and Alina P. to discuss the information
request list, Vyaire's chapter 11 filing and next steps.
0.3

960.00
288.00
16
6/10/2024
RL
Call with Kevin W and Alina P. to discuss the information request
list, Vyaire's chapter 11 filing and next steps.
0.3

960.00
288.00
16
6/10/2024
AP
Call with Kevin W and Rich L  to discuss the information request
list, Vyaire's chapter 11 filing and next steps.
0.3

640.00
192.00
16
6/10/2024
AP
Call with Kevin W, Melody S, Randi M, Keith M,  Tegan N to
discuss engagement and next steps.
0.5

640.00
320.00
16
6/10/2024
KW
Call with Alina P, Melody S, Randi M, Keith M,  Tegan N to
discuss engagement and next steps.
0.5

960.00
480.00
9
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 12 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
16
6/10/2024
MS
Call with Kevin W, Melody S, Alina P, Randi M, Tegan N to
discuss engagement and next steps.
0.5

552.00
276.00
16
6/10/2024
RM
Call with Kevin W, Melody S, Alina P, Keith M,  Tegan N to
discuss engagement and next steps.
0.5

680.00
340.00
16
6/10/2024
AP
Updated open items list for Vyaire.
0.2

640.00
128.00
16
6/10/2024
AP
Reviewed documents received from Vyaire.
1.3

640.00
832.00
16
6/10/2024
KW
Reviewed information received necessary to compute anticipated
U.S. federal income tax consequences (i.e., basis and tax
attributes) and confirming information that remains outstanding.
1.1

960.00
1,056.00
16
6/10/2024
MS
Searched for and shared bankruptcy billing information with Alina
P.
0.2

552.00
110.40
16
6/10/2024
RL
Prepared for meeting with Alina P and Kevin W.
0.5

960.00
480.00
16
6/11/2024
AP
Call with Hannah H to discuss TBBS.
0.5

640.00
320.00
16
6/11/2024
HH
Call with Alina P to discuss TBBS.
0.5

552.00
276.00
16
6/11/2024
AP
Call with Eddie M to go over org chart.
0.4

640.00
256.00
16
6/11/2024
EM
Call with Alina P RE: Legal Org Chart.
0.4

452.00
180.80
16
6/11/2024
AP
Call with Kevin W and Rich L  to review current I/C matrix,
discuss workstream for next steps regarding potential I/C
balance settlement (including modeling and white boarding
alternative solutions).
0.5

640.00
320.00
16
6/11/2024
KW
Call with Richard L. and Alina P. to review current I/C matrix,
discuss workstream for next steps regarding potential I/C
balance settlement (including modeling and white boarding
alternative solutions).
0.5

960.00
480.00
16
6/11/2024
RL
Call with Kevin W and Alina P  to review current I/C matrix,
discuss workstream for next steps regarding potential I/C
balance settlement (including modeling and white boarding
alternative solutions).
0.5

960.00
480.00
16
6/11/2024
AP
Call with Kevin W, Rich L, James T-C, Jane B., Kira B to discuss
I/C debt.
1.0

640.00
640.00
16
6/11/2024
RL
Call with Kevin W, Alina P, James T-C, Jane B., Kira B to
discuss I/C debt.
1.0

960.00
960.00
16
6/11/2024
KW
Call with James Talfourd-Cook, Jane Burke, Rich L, Kira B and
Alina P. to discuss the company's intercompany balances,
receivables, payables, magnitude of balances, balance locations
and next steps.
0.5

960.00
480.00
16
6/11/2024
RL
Call with Alina P, Randi M and Kevin W to discuss tax
workstreams (compliance, provision, unclaimed property, and tax
structuring work for Chapter 11 filing) in light of the chapter 11
filing.
0.5

960.00
480.00
16
6/11/2024
RM
Call with Alina P, Kevin W and Rich L to discuss tax workstreams
(compliance, provision, unclaimed property, and tax structuring
work for Chapter 11 filing) in light of the chapter 11 filing.
0.5

680.00
340.00
16
6/11/2024
AP
Call with Kevin W, Randi M and Rich L to discuss tax
workstreams (compliance, provision, unclaimed property, and tax
structuring work for Chapter 11 filing) in light of the chapter 11
filing.
0.5

640.00
320.00
16
6/11/2024
KW
Call with Rich L, Randi M, and Alina P. to discuss tax
workstreams (compliance, provision, unclaimed property, and tax
structuring work for Chapter 11 filing) in light of the chapter 11
filing.
0.5

960.00
480.00
16
6/11/2024
HH
Matched entities on tax workpapers to form 851 and to
organizational charts.
0.6

552.00
331.20
16
6/11/2024
EM
Reviewed Tax return and data.
1.0

452.00
452.00
16
6/11/2024
KW
Reviewed first day motions and information request list.
1.1

960.00
1,056.00
16
6/11/2024
EM
Created 851 Affiliation Schedule.
1.8

452.00
813.60
16
6/11/2024
EM
Created Legal organization chart.
2.1

452.00
949.20
16
6/12/2024
AP
Call with Hannah H to review TBBS workbook.
0.5

640.00
320.00
16
6/12/2024
HH
Call with Alina P to review TBBS workbook.
0.5

552.00
276.00
16
6/12/2024
AP
Call with Eddie M to discuss org chart.
0.5

640.00
320.00
16
6/12/2024
EM
Call with Alina P to discuss org chart.
0.5

452.00
226.00
16
6/12/2024
AP
Call with Rich L to discuss workstreams and status.
0.8

640.00
512.00
16
6/12/2024
RL
Call with Alina P to discuss workstreams and status.
0.8

960.00
768.00
16
6/12/2024
AP
Began review of the M&A history.
2.6

640.00
1,664.00
16
6/12/2024
EM
Created Legal organization chart.
2.6

452.00
1,175.20
10
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 13 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
16
6/12/2024
HH
Reconciled entities with Form 851s, tax workpapers, tax returns,
and organizational charts.
2.9

552.00
1,600.80
16
6/12/2024
KW
Reviewed I/C information received and information request list.
0.4

960.00
384.00
16
6/12/2024
RL
Reviewed LOIs.
2.6

960.00
2,496.00
16
6/13/2024
AP
Call with Hannah H and Eddie M to review TBBS open items.
0.5

640.00
320.00
16
6/13/2024
EM
Call with Alina P & Hannah H to review TBBS open items.
0.5

452.00
226.00
16
6/13/2024
HH
Call with Alina P and Eddie M to review TBBS open items.
0.5

552.00
276.00
16
6/13/2024
AP
Call with Melody S to discuss putting together the summary of
contributions/distributions per the tax returns.
0.4

640.00
256.00
16
6/13/2024
MS
Call with Alina P regarding distribution/contribution schedule.
0.7

552.00
386.40
16
6/13/2024
AP
Call with Rich L to work through the Kingston project.
1.0

640.00
640.00
16
6/13/2024
RL
Call with Alina P to work through the Kingston project.
1.0

960.00
960.00
16
6/13/2024
AP
Call with Rich L to work through all the M&A transactions.
2.0

640.00
1,280.00
16
6/13/2024
RL
Call with Alina P to work through all the M&A transactions.
2.0

960.00
1,920.00
16
6/13/2024
RL
Reviewed client sent files and made updates.
0.5

960.00
480.00
16
6/13/2024
AP
Reviewed group's trial balances.
0.8

640.00
512.00
16
6/13/2024
AP
Reviewed M&A transactions, summary in excel.
2.1

640.00
1,344.00
16
6/13/2024
EM
Updated Legal organization chart.
1.0

452.00
452.00
16
6/13/2024
EM
Populated company info and subsidiaries.
1.5

452.00
678.00
16
6/13/2024
EM
Updated 851 affiliation schedule and model.
1.5

452.00
678.00
16
6/13/2024
HH
Consolidated open items for CTS team.
0.5

552.00
276.00
16
6/13/2024
HH
Updated TBBS per meeting with team.
1.9

552.00
1,048.80
16
6/14/2024
AP
Call with Hannah H to discuss open items regarding entity
reconciliations.
0.9

640.00
576.00
16
6/14/2024
HH
Call with Alina P. to discuss open items regarding entity
reconciliations.
0.9

552.00
496.80
16
6/14/2024
AP
Call with Eddie M to discuss the upload of OIT reports.
0.8

640.00
512.00
16
6/14/2024
EM
Call with Alina P to discuss the upload of OIT reports.
0.8

452.00
361.60
16
6/14/2024
HH
Continued updating TBBS per meeting with team.
0.6

552.00
331.20
16
6/14/2024
AP
Prepared stock basis calculation.
1.0

640.00
640.00
16
6/14/2024
MS
Reviewed tax returns and extracted contribution and distribution
whitepaper statements.
1.9

552.00
1,048.80
16
6/14/2024
EM
Updated Stock Basis Model.
2.6

452.00
1,175.20
16
6/14/2024
AP
Prepared history of M&A transactions.
2.9

640.00
1,856.00
16
6/15/2024
AP
Uploaded 2017-2018 to the stock basis model.
2.3

640.00
1,472.00
16
6/15/2024
AP
Uploaded 2019-2021 to the stock basis model.
3.1

640.00
1,984.00
16
6/17/2024
AP
Call with Hannah H to discuss tax basis balance sheet updates.
0.5

640.00
320.00
16
6/17/2024
HH
Call with Alina P to discuss CTS specific questions regarding tax
basis balance sheets.
0.5

552.00
276.00
16
6/17/2024
KW
Call with Rich L., Rachel Lisenby, Sachin Murthy, Rich L, and
Alina P. to discuss non-US tax issues and process for navigating
non-US tax issues.
0.5

960.00
480.00
16
6/17/2024
AP
Call with Rich L, Kevin W, KE team, James T-C to discuss
engagement procedures for foreign clients.
0.5

640.00
320.00
16
6/17/2024
RL
Call with Kevin W., Rachel Lisenby, Sachin Murthy, Rich L, and
Alina P. to discuss non-US tax issues and process for navigating
non-US tax issues.
0.5

960.00
480.00
16
6/17/2024
KW
Call with Alina P. and Rich L. regarding beginning stock basis
(joined call late).
1.2

960.00
1,152.00
16
6/17/2024
AP
Call with Rich L to discuss VDR question and entity choice.
1.8

640.00
1,152.00
16
6/17/2024
RL
Call with Alina P to discuss VDR question and entity choice.
1.8

960.00
1,728.00
16
6/17/2024
HH
Coded specific deferred accounts to tax basis balance sheets.
0.6

552.00
331.20
16
6/17/2024
EM
Updated Stock Basis Model.
1.0

452.00
452.00
16
6/17/2024
AP
Reviewed the Dexit transaction.
1.3

640.00
832.00
16
6/17/2024
AP
Call with Rich L and Kevin W to work through beginning stock
basis.
1.5

640.00
960.00
16
6/17/2024
JH
Updated stock basis anlaysis data inputs and reviewed to
determine adjustments needed to be made to the stock basis
model.
2.8

484.00
1,355.20
16
6/17/2024
AP
Continued preparation of stock basis calculation for years 2020,
2021.
3.5

640.00
2,240.00
16
6/18/2024
AP
Call with Rich L to discuss M&A transactions and beginning basis
calculation.
1.5

640.00
960.00
16
6/18/2024
RL
Call with Alina P to discuss M&A transactions and beginning
basis calculation.
1.5

960.00
1,440.00
11
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 14 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
16
6/18/2024
AP
Call with Kevin W, Rich L, Jamesa T-C, Jane B., Nick W, Lliz J,
Sara Z, Michael E to discuss status and next steps.
0.7

640.00
448.00
16
6/18/2024
KW
Call with Sara Z., Palmer G., Michael E, and Nicholas W. of K&E,
Rich L. Keith M. and Alina P. of BDO, Rachel L. and James
Talfourd-Cook of Vyaire to discuss I/C balances, asset and stock
basis for tax purposes, information that remains outstanding, and
next steps.
0.7

960.00
672.00
16
6/18/2024
RL
Call with Sara Z., Palmer G., Michael E, and Nicholas W. of K&E,
Kevin W. Keith M. and Alina P. of BDO, Rachel L. and James
Talfourd-Cook of Vyaire to discuss I/C balances, asset and stock
basis for tax purposes, information that remains outstanding, and
next steps.
0.7

960.00
672.00
16
6/18/2024
JH
Updated stock basis formulas and codes to properly reflect stock
basis adjustments under -32.
0.8

484.00
387.20
16
6/18/2024
MS
Updated distributions and contributions analysis workpaper.
1.7

552.00
938.40
16
6/18/2024
HH
Layered in deferreds to tax basis balance sheets.
1.8

552.00
993.60
16
6/18/2024
AP
Prepared 2022 OIT report upload to stock basis calculation.
1.9

640.00
1,216.00
16
6/18/2024
AP
Prepared 2024 TBBS.
2.6

640.00
1,664.00
16
6/19/2024
AL
Met with Alina P,  Richard L, Kevin W to discuss Breathe project.
0.5

780.00
390.00
16
6/19/2024
AP
Met with Annie L,  Richard L, Kevin W to discuss Breathe project.
0.5

640.00
320.00
16
6/19/2024
RL
Met with Annie L,  Alina P, Kevin W to discuss Breathe project.
0.5

960.00
480.00
16
6/19/2024
KW
Call with Rich L., Alina P., Annie L to discuss I/C balances, basis,
and related U.S. and non-U.S. tax issues.
0.5

960.00
480.00
16
6/19/2024
AP
Met with Rich L and Lucy G to work through TBBS review.
0.8

640.00
512.00
16
6/19/2024
LG
Met with Rich L and Alina P to work through TBBS review.
0.8

720.00
576.00
16
6/19/2024
RL
Met with Alina P and Lucy G to work through TBBS review.
0.8

960.00
768.00
16
6/19/2024
AP
Call with Lucy G to discuss TBBS and overall project.
1.0

640.00
640.00
16
6/19/2024
LG
Met with Lucy G to discuss TBBS and overall project.
1.0

720.00
720.00
16
6/19/2024
LG
Call with Alina P to discuss TBBS and overall project.
1.0

720.00
720.00
16
6/19/2024
MS
Reviewed 2020 and 2021 return to confirm no whitepaper
statements were filed.
0.2

552.00
110.40
16
6/19/2024
KW
Completed review of I/C balances and researched non-U.S. tax
issues.
0.5

960.00
480.00
16
6/19/2024
JH
Adjusted stock basis model and reviewed formulas to make sure
the model was working correctly.
1.0

484.00
484.00
16
6/19/2024
AP
Analyzed Breathe transaction.
1.2

640.00
768.00
16
6/19/2024
MS
Reviewed whitepaper statements and updated distribution
schedule.
2.3

552.00
1,269.60
16
6/19/2024
AP
Finalized TBBS for review.
3.6

640.00
2,304.00
16
6/20/2024
AP
Call with Lucy G to review workstreams.
0.4

640.00
256.00
16
6/20/2024
LG
Call with Alina P to review workstreams.
0.4

720.00
288.00
16
6/20/2024
AP
Call with Melody S to discuss contribution schedule.
0.3

640.00
192.00
16
6/20/2024
MS
Call with Alina P to discuss contribution schedule.
0.3

552.00
165.60
16
6/20/2024
AP
Call with Rich L to discuss intercompany debt schedule.
0.5

640.00
320.00
16
6/20/2024
RL
Call with Alina P to discuss intercompany debt schedule.
0.5

960.00
480.00
16
6/20/2024
AP
Call with Rich L to discuss Breathe and open items to the client.
0.5

640.00
320.00
16
6/20/2024
RL
Call with Alina P to discuss Breathe and open items to the client.
0.5

960.00
480.00
16
6/20/2024
AL
Call with Alina P, Lucy G, Kevin W to discuss I/C balances,
basis, and related U.S. and non-U.S. tax issues.
1.1

780.00
858.00
16
6/20/2024
AP
Call with Annie L, Kevin W, Lucy G to discuss international
issues.
1.1

640.00
704.00
16
6/20/2024
KW
Call with Keith M., Alina P., Annie L to discuss I/C balances,
basis, and related U.S. and non-U.S. tax issues.
1.1

960.00
1,056.00
16
6/20/2024
LG
Call with Annie L, Jodi R, Kevin W, Doug C, Lucy G to discuss
international issues.
1.1

720.00
792.00
16
6/20/2024
AP
Drafted open items for the client.
0.4

640.00
256.00
16
6/20/2024
AP
Call with Rich L, James T-C and Jodi B to discuss intercompany
debt  and breathe transaction.
1.5

640.00
960.00
16
6/20/2024
AP
Analyzed Breathe transaction and Germany GmbH stock basis.
3.0

640.00
1,920.00
16
6/20/2024
LG
Reviewed TBBS.
2.1

720.00
1,512.00
16
6/20/2024
MS
Reviewed 2016 return for understanding.
0.6

552.00
331.20
12
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 15 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
16
6/20/2024
RL
Edited mail to James rere Breathe LP transaction issues
1.6

960.00
1,536.00
16
6/21/2024
AP
Call with Lucy G to discuss TBBS review points and next steps.
1.2

640.00
768.00
16
6/21/2024
LG
Call with Alina P to discuss TBBS review points and next steps.
1.2

720.00
864.00
16
6/21/2024
AP
Call with Melody S to discuss 1060 forms and contribution
schedule.
0.3

640.00
192.00
16
6/21/2024
MS
Call with Alina P to discuss 1060 forms and contribution
schedule.
0.3

552.00
165.60
16
6/21/2024
AP
Call with Rich L to discuss the status of all Vyaire workstreams
and deliverable.
1.2

640.00
768.00
16
6/21/2024
RL
Call with Alina P to discuss the status of all Vyaire workstreams
and deliverable.
1.2

960.00
1,152.00
16
6/21/2024
JH
Call with Alina P. on stock basis adjustments. Reviewed
questions/comments that I had on underlying source information.
0.5

484.00
242.00
16
6/21/2024
AP
Call with Jesse H. on stock basis adjustments. Reviewed
questions/comments that I had on underlying source information.
0.5

640.00
320.00
16
6/21/2024
MS
Searched for certain forms 8596 within 2016 tax return.
0.5

552.00
276.00
16
6/21/2024
HH
Finalized TBBS updates per meeting with team.
0.9

552.00
496.80
16
6/21/2024
LG
Updated TBBS.
0.9

720.00
648.00
16
6/21/2024
EM
Updated Debt Structure Deck.
1.0

452.00
452.00
16
6/21/2024
RL
Read and analyzed e-mail from J. Talfourd-Cook re Breathe
partnership.
1.0

960.00
960.00
16
6/21/2024
MS
Reviewed 2017 return and prepared 2017 distribution schedule.
1.2

552.00
662.40
16
6/21/2024
AP
Created pivot table for Vyaire Medical GMBH interco debt.
1.9

640.00
1,216.00
16
6/22/2024
AP
Updated interco debt pivot table.
1.0

640.00
640.00
16
6/24/2024
MS
Communicated with CTS and TAS regarding RISE employee
working on bankruptcy project.
0.9

552.00
496.80
16
6/24/2024
AP
Call with Eddie M to discuss interco debt illustration.
0.5

640.00
320.00
16
6/24/2024
EM
Call with Alina P to discuss interco debt illustration.
0.5

452.00
226.00
16
6/24/2024
AP
Call with Lucy G to discuss 2023 TBBS.
0.2

640.00
128.00
16
6/24/2024
LG
Call with Alina P to discuss 2023 TBBS.
0.2

720.00
144.00
16
6/24/2024
AP
Call with Rich L to discuss open items.
0.9

640.00
576.00
16
6/24/2024
RL
Call with Alina P to discuss open items.
0.9

960.00
864.00
16
6/24/2024
AP
Call with Rich  L and Kevin W to discuss CFC stock basis and
interco debt.
1.0

640.00
640.00
16
6/24/2024
RL
Call with Kevin W. and Alina P. to review and discuss U.S.
federal income tax computations with respect to asset basis,
CFC basis, outside stock basis, intercompany (I/C) balances,
and next steps (all draft deliverables remain a WIP).
1.0

960.00
960.00
16
6/24/2024
KW
Call with Rich L. and Alina P. to review and discuss U.S. federal
income tax computations with respect to asset basis, CFC basis,
outside stock basis, intercompany (I/C) balances, and next steps
(all draft deliverables remain a WIP).
1.0

960.00
960.00
16
6/24/2024
RL
Read A. Pierce's e-mail to J. Talfourd-Cook, make revisions and
send to A. Pierce
0.3

960.00
288.00
16
6/24/2024
AP
Prepared 2016 OIT report.
1.3

640.00
832.00
16
6/24/2024
AP
Prepared Interco debt illustration.
1.9

640.00
1,216.00
16
6/24/2024
EM
Updated Vyaire Debt Org Chart.
3.5

452.00
1,582.00
16
6/25/2024
AP
Call with Eddie M to discuss interco debt illustration for all other
relevant CFCs.
0.4

640.00
256.00
16
6/25/2024
EM
Call with Alina P RE: Intercompany Debt Pivot Tables.
0.4

452.00
180.80
16
6/25/2024
AP
Call with Rich L to review and draft open items and work through
intercompany debt.
2.5

640.00
1,600.00
16
6/25/2024
RL
Call with Alina P to review and draft open items and work
through intercompany debt.
2.5

960.00
2,400.00
16
6/25/2024
KW
Call with Rich L. and Alina P to discuss I/C balances, draft
analysis of inside and outside stock basis, CFC basis, and next
steps.
0.5

960.00
480.00
16
6/25/2024
LG
Reviewed TBBS.
1.0

720.00
720.00
16
6/25/2024
EM
Created Debt Pivot Tables.
2.8

452.00
1,265.60
16
6/25/2024
AP
Reviewed interco debt for relevant CFCs.
3.5

640.00
2,240.00
16
6/25/2024
AP
Reviewed TBBS adjustments, stock basis model, intercompany
debt.
3.8

640.00
2,432.00
13
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 16 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
16
6/26/2024
AL
Call with Rich L and Alina P re: basis in CFC stock - 2024 sale.
0.4

780.00
312.00
16
6/26/2024
AP
Call with Annie L and Rich L re: basis in CFC stock - 2024 sale.
0.4

640.00
256.00
16
6/26/2024
RL
Call with Annie L and Alina P re: basis in CFC stock - 2024 sale.
0.4

960.00
384.00
16
6/26/2024
AP
Call with Eddie M to discuss review notes for the interco debt
illustration and pivot tables.
0.8

640.00
512.00
16
6/26/2024
EM
Call with Alina P to discuss review notes for the interco debt
illustration and pivot tables.
0.8

452.00
361.60
16
6/26/2024
AL
Call with Sue B re: FPHCI - 2023 sale.
0.3

780.00
234.00
16
6/26/2024
SB
Call with Alina P re: FPHCI - 2023 sale.
0.3

624.00
187.20
16
6/26/2024
AP
Call with Rich L to discuss remaining issues for the deliverable in
anticipation of our call with James.
1.5

640.00
960.00
16
6/26/2024
RL
Call with Alina P to discuss remaining issues for the deliverable
in anticipation of our call with the client.
1.5

960.00
1,440.00
16
6/26/2024
KW
Call with Rich L and Alina P to discus U.S. federal income tax
computations for outside stock basis, potential ELAs, deferred
revenue, asset basis, also discussed I/C balances - joined this
call late and left early.
1.5

960.00
1,440.00
16
6/26/2024
AP
Call with Rich to finalize the deliverable.
2.7

640.00
1,728.00
16
6/26/2024
RL
Call with Alina P to finalize the deliverable.
2.7

960.00
2,592.00
16
6/26/2024
RL
Call with Alina P and Kevin W to work through the relveant
issues for the deliverable due today.
1.2

960.00
1,152.00
16
6/26/2024
AP
Call with Rich L and Kevin W to work through the relveant issues
for the deliverable due today.
1.2

640.00
768.00
16
6/26/2024
KW
Call with Alina P. and Rich L. to discuss deliverables.
0.2

960.00
192.00
16
6/26/2024
RL
Drafted e-mail to J. Talfourd-Cook re stock and asset basis deck.
0.3

960.00
288.00
16
6/26/2024
KW
Reviewed I/C debt organizational charts and schedules.
0.5

960.00
480.00
16
6/26/2024
RL
Draft e-mail to A. Lee re sale of MIM and other subsidiaries of
GmbH
0.5

960.00
480.00
16
6/26/2024
KW
Reviewed outside U.S. federal income tax stock basis and
presentation.
0.7

960.00
672.00
16
6/26/2024
JH
Reviewed stock basis model formulas.
0.8

484.00
387.20
16
6/26/2024
AP
Reviewed the deliverable.
1.0

640.00
640.00
16
6/26/2024
EM
Updated Debt Org Chart Revisions & Pivot Table Additions to
PowerPoint.
2.0

452.00
904.00
16
6/26/2024
AP
Call with Rich L, Kevin W and James T-C to discuss open items
for the deliverable.
2.3

640.00
1,472.00
16
6/26/2024
AP
Prepared the deliverable adding facts and assumptions,
calculation on CFCs stock basis.
2.9

640.00
1,856.00
16
6/26/2024
EM
Updated Intercompany Debt Org Chart.
3.0

452.00
1,356.00
16
6/26/2024
RL
Detailed review of stock and asset basis deck.  draft e-mail to J.
Talfourd-Cook
3.9

960.00
3,744.00
16
6/27/2024
AP
Call with Eddie M to discuss next steps for intercompany debt.
0.8

640.00
512.00
16
6/27/2024
EM
Call with Alina P to discuss next steps for intercompany debt.
0.8

452.00
361.60
16
6/27/2024
AP
Call with Rich L to discuss next steps and responding to councel
questions.
1.5

640.00
960.00
16
6/27/2024
RL
Call with Alina P to discuss next steps and responding to councel
questions.
1.5

960.00
1,440.00
16
6/27/2024
AP
Call with Rich L to review pending items.
1.6

640.00
1,024.00
16
6/27/2024
RL
Call with Alina P to review pending items.
1.6

960.00
1,536.00
16
6/27/2024
AP
Call with John G, Kevin W.  and Rich L to discuss 2023 deferred
revenue and inventory balances.
1.5

640.00
960.00
16
6/27/2024
JG
Call with Alina P, John G, and Rich L to discuss 2023 deferred
revenue and inventory balances.
1.5

600.00
900.00
16
6/27/2024
KW
Discussions with Alina P, John G, and Rich L. regarding I/C debt,
stock basis, potential ELAs, deferred revenue, asset basis and
next steps. (Left early)
0.6

960.00
576.00
16
6/27/2024
RL
Drafted e-mail to A.Pierc.e and J. Talfourd-Cook re questions
raised by K&E
0.6

960.00
576.00
14
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 17 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
16
6/27/2024
KW
Internal BDO correspondence regarding work necessary to
confirm U.S. federal income tax ramifications with respect to I/C
debt, stock basis, potential ELAs, deferred revenue, asset basis.
0.7

960.00
672.00
16
6/27/2024
RL
Read e-mail from N. Warther and draft reply re various tax
issues.
0.7

960.00
672.00
16
6/27/2024
RL
Reviewed email from N. Warther and draft reply.
0.8

960.00
768.00
16
6/27/2024
RL
Read emails from N. Warther and draft replies. Forward Breathe
US Holdings LP documents to K&E.
1.1

960.00
1,056.00
16
6/27/2024
RL
Read email with questions from J. Talfourd-Cook and draft reply
re CODI, CODI exclusion, attribute reduction and I/C debt.
1.6

960.00
1,536.00
16
6/27/2024
RL
Finished detailed review of stock and asset basis deck.
3.8

960.00
3,648.00
16
6/28/2024
AP
Call with Eddie M RE: CFC Debt Excels.
0.5

640.00
320.00
16
6/28/2024
EM
Call with Alina P RE: CFC Debt Excels.
0.5

452.00
226.00
16
6/28/2024
AP
Call with Rich L to discuss deliverable for client call and
additional questions.
1.5

640.00
960.00
16
6/28/2024
RL
Call with Alina P to discuss deliverable for client call and
additional questions.
1.5

960.00
1,440.00
16
6/28/2024
RL
Call with Alina P, Vyaire team, K&E team to discuss deck and
gain calculation model.
1.0

960.00
960.00
16
6/28/2024
AP
Call with Rich L, Vyaire team, K&E team to discuss deck and
gain calculation model.
1.0

640.00
640.00
16
6/28/2024
AP
Prepared gain calculation model.
1.5

640.00
960.00
16
6/28/2024
EM
Revised CFC Debt Excels Data.
2.1

452.00
949.20
16
6/28/2024
KW
Review of information necessary to compute gain (intercompany
balances, asset basis, stock basis, valuation assumptions).
0.5

960.00
480.00
16
6/28/2024
RL
Emails from and to J. Talfourd-Cook re projected 9/30/2024 tax
results
0.9

960.00
864.00
16
6/28/2024
RL
Read email from J. Talfourd-Cook re sales tax question and draft
reply
0.7

960.00
672.00
16
6/29/2024
AP
Call with Rich L to discuss the model.
0.9

640.00
576.00
16
6/29/2024
RL
Call with Alina P to discuss the model.
0.9

960.00
864.00
16
6/29/2024
AP
Continued preparation of the gain calculation model.
3.5

640.00
2,240.00
16
6/29/2024
RL
Technical research re section 704(c) and section 1221(a)(3)
0.7

960.00
672.00
16
6/29/2024
RL
Review revised model and draft comments e-mail to A. Pierce.
1.9

960.00
1,824.00
16
6/30/2024
KW
Call with Rich L and Alina P to discuss the model.
1.6

960.00
1,536.00
16
6/30/2024
RL
Call with Alina P and Kevin W to discuss the model.
1.6

960.00
1,536.00
16
6/30/2024
AP
Call with Rich L and Kevin W to discuss the model.
1.6

640.00
1,024.00
16
6/30/2024
AP
Finalized the gain calculation deliverable.
1.9

640.00
1,216.00
16
6/30/2024
KW
Reviewed draft gain/loss calculations.
0.6

960.00
576.00
16
6/30/2024
RL
Final review of model and draft transmittal email to K&E and J.
Talfourd-Cook
1.7

960.00
1,632.00
TOTAL:
719.4
$346,930.80
15
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 18 of 19

Exhibit C
Code
Date
Initials
Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
June 9, 2024 - June 30, 2024
SUMMARY BY PROFESSIONAL:
Initials
Name
Hours
Rate
Amount
KW
Kevin Wilkes
19.3

$960.00
$18,528.00
RL
Rich Liebman
59.1

960.00
56,736.00
AL
Annie Lee
13.6

780.00
10,608.00
KM
Keith Mannor
0.5

780.00
390.00
LG
Lucy Germano
9.7

720.00
6,984.00
RM
Randi Miller
16.3

680.00
11,084.00
AP
Alina Pierce
117.5

640.00
75,200.00
SB
Sue Bazzy
23.3

624.00
14,539.20
TG
Tim Goodyear
0.6

624.00
374.40
JG
John Gifford
53.1

600.00
31,860.00
MS
Melody Song
12.7

552.00
7,010.40
HH
Hannah Hobson
12.7

552.00
7,010.40
JH
Jesse Hooker
5.9

484.00
2,855.60
BPA
Bianca Pappalardo
4.6

484.00
2,226.40
DP
Dante Petrone
44.2

452.00
19,978.40
EM
Eddie Mason
35.1

452.00
15,865.20
JM
Jon Morici
46.7

332.00
15,504.40
NZ
Nick Zavis
4.0

272.00
1,088.00
KG
Kassandra Gillis
38.5

272.00
10,472.00
BB
Bryce Bertler
15.3

248.00
3,794.40
KS
Kelsee Schofield
30.4

220.00
6,688.00
EK
Emmitt Karrels
89.5

180.00
16,110.00
BP
Blake Peiffer
66.8

180.00
12,024.00
TOTAL:
719.4

$346,930.80
Blended Rate:
$482.25
SUMMARY BY PROJECT CATEGORY:
Code
Project Category
Hours
Amount
1
Federal Income Tax Returns/Extensions
414.6

$140,532.40
5
Unclaimed Property
0.6

374.40
8
Fee Apps and Retention
0.3

165.60
11
Administrative
0.7

386.40
13
State Income Tax Returns/Extensions
6.7

2,453.20
14
Schedule M
26.6

13,912.80
16
Tax Consulting
269.9

189,106.00
TOTAL:
719.4

$346,930.80
16
Case 24-11217-BLS    Doc 479-2    Filed 08/28/24    Page 19 of 19

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