Full text
EXHIBIT A
COMBINED SUMMARY OF BILLING BY PROJECT CATEGORY
JULY 1, 2024 THROUGH AUGUST 31, 2024
Project Category
Monthly Hours
Monthly Fees
Federal Income Tax Returns/Extensions
143.8
$76,195.20
Fee Apps and Retention
68.9
29,304.00
State Income Tax Returns/Extensions
124.3
58,417.20
Transfer Pricing
7.4
7,064.00
Tax Consulting
396.2
307,303.80
TOTAL:
740.6
$478,284.20
COMBINED SUMMARY OF BILLING BY PROFESSIONAL
JULY 1, 2024 THROUGH AUGUST 31, 2024
Professional
Position
Hours
Hourly Rate
Amount
Doug Bekker
Partner, NTO
3.3
$1,150.00
$3,795.00
Michael Masciangelo
Principal, CTS
2.0
1,150.00
2,300.00
Doug Chestnut
Managing Director, NTO
11.9
998.72
11,884.80
Rich Liebman
Managing Director, NTO
123.4
992.13
122,428.80
Zach Meyers
Managing Director, NTO
1.8
860.22
1,548.40
Cathy Stopyra
Managing Director, NTO
0.3
960.00
288.00
Kevin Wilkes
Principal, TAS
41.8
960.00
40,128.00
Annie Lee
Principal, ITS
9.1
817.80
7,442.00
Connie Cunningham
Principal, CTS
1.2
820.00
984.00
Keith Mannor
Principal, CTS
2.7
820.00
2,214.00
Micscha van der Kamp
Principal, Transfer Pricing
0.9
820.00
738.00
Kevin Ainsworth
Principal, CTS
2.5
780.00
1,950.00
Jesal Patel
Managing Director, Transfer
Pricing
1.7
760.00
1,292.00
Randi Miller
Managing Director, CTS
18.6
700.71
13,033.20
Eric Tal
Senior Manager, TAS
0.5
680.00
340.00
Lucy Germano
Director, TAS
15.8
681.52
10,768.00
Sara Anderson
Senior Manager, Transfer
Pricing
3.0
656.00
1,968.00
Greg Poci
Experienced Manager, SALT
60.0
616.00
36,960.00
Jesse Hooker
Manager, TAS
21.0
528.57
11,100.00
Alina Pierce
Manager, TAS
158.9
640.00
101,696.00
John Gifford
Senior Manager, ASC740
32.6
601.67
19,614.40
Hannah Hobson
Experienced Senior, TAS
48.3
552.00
26,661.60
Nicole Roche
Manager, NTO
5.7
530.74
3,025.20
Ryan Keating
Senior, TAS
4.6
484.00
2,226.40
Eddie Mason
Experienced Senior, NTO
10.2
470.59
4,800.00
Dante Petrone
Experienced Senior, ITS
33.9
452.00
15,322.80
Nick Zavis
Senior, SALT
5.8
396.00
2,296.80
Jon Morici
Experienced Senior, CTS
1.0
348.00
348.00
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 1 of 14
2
Kelsee Schofield
Senior, SALT
16.2
308.00
4,989.60
Ryan Lilly
Experienced Associate, SALT
53.1
284.00
15,080.40
Kassandra Gillis
Experienced Associate, ITS
8.0
272.00
2,176.00
Maxwell Kueppers
Associate, Transfer Pricing
0.5
260.00
130.00
Bryce Bertler
Associate, ITS
1.7
248.00
421.60
Tom O'Callaghan
Associate, CTS
5.1
232.00
1,183.20
Jared Schierbaum
Senior Associate, BRS
28.0
220.00
6,160.00
Emmitt Karrels
Intern, ITS
2.8
180.00
504.00
Blake Peiffer
Intern, ITS
2.7
180.00
486.00
TOTAL:
740.6
$478,284.20
Blended Rate:
$645.81
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 2 of 14
EXHIBIT B
VYAIRE MEDICAL, INC., ET AL.
SUMMARY OF BILLING BY EXPENSE CATEGORY
AUGUST 1, 2024 THROUGH AUGUST 31, 2024
There are No Expenses for August 2024
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 3 of 14
EXHIBIT C
VYAIRE MEDICAL, INC., ET AL.
COMBINED ITEMIZED TIME RECORDS
JULY 1, 2024 THROUGH AUGUST 31, 2024
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 4 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
1
7/1/2024
DP
Assisted in OIT setup.
1.4
452.00
632.80
1
7/1/2024
KG
Sent emails to interns regarding tax return preparation.
1.4
272.00
380.80
1
7/2/2024
BB
Finished updating Form 5713 for review comments made by Sue B.
1.3
248.00
322.40
1
7/3/2024
BB
Finished updating Form 8865 for review comments made by Sue B.
0.4
248.00
99.20
1
7/3/2024
BP
Continued clearing review comments on 5471 B,C,D and E.
0.8
180.00
144.00
1
7/3/2024
JG
Prepared and documents for the relating to 09/30/23 taxable income (loss) calculation.
1.4
600.00
840.00
1
7/3/2024
JG
Finalized NOL CF Schedule.
1.9
600.00
1,140.00
1
7/4/2024
KG
Finalized review of 8858 org charts.
0.6
272.00
163.20
1
7/4/2024
RM
Continued reviewing consolidated Return to provision summary.
0.8
680.00
544.00
1
7/4/2024
BP
Continued preparing 8890's.
1.9
180.00
342.00
1
7/4/2024
DP
Finalized updates to Form 5471s.
2.2
452.00
994.40
1
7/4/2024
DP
Prepared Form 8992.
2.4
452.00
1,084.80
1
7/4/2024
EK
Finalized preparation of 8883 forms.
2.8
180.00
504.00
1
7/5/2024
DP
Prepared Form 8992.
1.8
452.00
813.60
1
7/5/2024
DP
Reviewed Form 5471s.
3.9
452.00
1,762.80
1
7/6/2024
DP
Prepared Form 8992.
1.1
452.00
497.20
1
7/6/2024
DP
Reviewed Form 5471s.
1.2
452.00
542.40
1
7/7/2024
DP
Prepared additional Form 5471s.
2.1
452.00
949.20
1
7/7/2024
JG
Reviewed consolidated return filings.
3.7
600.00
2,220.00
1
7/8/2024
DP
Reviewed Form 8992.
0.6
452.00
271.20
1
7/8/2024
DP
Reviewed Form 8990s.
1.7
452.00
768.40
1
7/8/2024
RM
Responded to client excise tax questions and IRS response inquiry.
1.9
680.00
1,292.00
1
7/8/2024
DP
Continued preparing Form 5471s.
3.1
452.00
1,401.20
1
7/8/2024
JG
Continued reviewing consolidated return filings.
3.8
600.00
2,280.00
1
7/9/2024
JG
Reconciled trial balances for I/C adjusting journal entries.
3.1
600.00
1,860.00
1
7/9/2024
JG
Prepared consolidated return review comments.
3.9
600.00
2,340.00
1
7/10/2024
DP
Prepared Form 5471 Statements.
0.6
452.00
271.20
1
7/10/2024
JG
Continued reconciling trial balances for I/C adjusting journal entries.
2.8
600.00
1,680.00
1
7/10/2024
KG
Continued updating Forms 5471 for GILTI items.
2.9
272.00
788.80
1
7/11/2024
DP
Reviewed ITS portion of the full Form 1120.
1.4
452.00
632.80
1
7/11/2024
DP
Updated Form 5471s.
3.9
452.00
1,762.80
1
7/12/2024
DP
Cleared Form 5471 review comments.
2.7
452.00
1,220.40
1
7/13/2024
DP
Updated Form 5471s per review comments.
0.8
452.00
361.60
1
7/13/2024
JG
Reviewed changes to consolidated returns.
2.9
600.00
1,740.00
1
7/13/2024
RM
Reviewed Vital Signs sale documentation.
3.4
680.00
2,312.00
1
7/14/2024
DP
Updated BEAT Calc.
0.8
452.00
361.60
1
7/14/2024
JG
Continued reviewing changes to consolidated returns.
3.5
600.00
2,100.00
1
7/15/2024
DP
Updated Form 5471 Statements.
1.1
452.00
497.20
1
7/15/2024
DP
Updated Form 8991.
1.1
452.00
497.20
1
7/15/2024
JG
Finalized tax return review and attached statements.
3.9
600.00
2,340.00
1
7/16/2024
KG
Continued reviewing consolidated return.
3.1
272.00
843.20
1
8/1/2024
AL
Reviewed debt restructuring for ITS considerations.
0.9
820.00
738.00
1
8/2/2024
ET
Call with Eddie M to automate contribution checks.
0.5
680.00
340.00
1
8/2/2024
EM
Call with Eric T to automate contribution checks.
0.5
476.00
238.00
1
8/2/2024
MM
Call with Annie L, Doug C.,Kevin W. and Rich L. to discuss foreign exchange ramifications of alternative
proposed steps, and potential GILTI and Subpart F implications.
0.5
1,150.00
575.00
1
8/2/2024
MM
Reviewed slide deck and identifed potential considerations.
0.5
1,150.00
575.00
1
8/7/2024
KW
Call with Annie L and Jesel P re: BEAT considerations.
0.4
960.00
384.00
1
8/7/2024
JP
Call with Annie L and Kevin W re: BEAT considerations.
0.4
760.00
304.00
1
8/7/2024
AL
Call with Jesel P and Kevin W re: BEAT considerations.
0.4
820.00
328.00
1
8/7/2024
AL
Researched BEAT applicability.
0.9
820.00
738.00
1
8/9/2024
KS
Formatted all US Trial Balances for bridging.
1.9
308.00
585.20
1
8/9/2024
KS
Messages with John G. regarding providing taxable income calculation to TAS team.
0.3
308.00
92.40
1
8/9/2024
KS
Revised the Consumables DataFlow (updating trial balance and m-adjustments in 2022 Dataflow).
2.9
308.00
893.20
1
8/9/2024
KS
Rolled Forward 2022 Dataflows to 2023.
0.5
308.00
154.00
1
8/10/2024
KS
Prepared Vyaire Receivables Dataflow.
0.2
308.00
61.60
1
8/10/2024
KS
Prepared RMD Dataflow.
0.1
308.00
30.80
1
8/10/2024
KS
Prepared Vital Signs DataFlow.
0.2
308.00
61.60
1
8/10/2024
KS
Prepared VM Finance Sub DataFlow.
0.1
308.00
30.80
1
8/10/2024
KS
Prepared Vyaire Financial Holdings DataFlow.
0.1
308.00
30.80
1
8/10/2024
KS
Prepared Vyaire Holding Company Dataflow.
0.2
308.00
61.60
1
8/10/2024
KS
Prepared Vyaire Medical 203 Dataflow.
0.7
308.00
215.60
1
8/10/2024
KS
Prepared Vyaire Medical Consumables Dataflow.
0.9
308.00
277.20
1
8/10/2024
KS
Prepared Vyaire Medical Payroll Dataflow.
0.2
308.00
61.60
1
8/12/2024
RL
Call with Alina P, Kevin W, Annie L, Doug C to discuss CFC projected income.
0.5
1,008.00
504.00
1
8/12/2024
KW
Call with Alina P, Rich L, Annie L, Doug C to discuss CFC projected income.
0.5
960.00
480.00
1
8/12/2024
DC
Call with Alina P, Rich L, Kevin W, Annie L to discuss CFC projected income.
0.5
1,008.00
504.00
1
8/12/2024
AL
Call with Alina P, Rich L, Kevin W, Doug C to discuss CFC projected income.
0.5
820.00
410.00
1
8/12/2024
AP
Call with Rich L, Kevin W, Annie L, Doug C to discuss CFC projected income.
0.5
640.00
320.00
1
8/12/2024
KS
Prepared Viasys Holdings DataFlow.
0.1
308.00
30.80
1
8/12/2024
KS
Prepared Vyaire Medical 202 DataFlow.
0.3
308.00
92.40
1
8/12/2024
KS
Prepared Vyaire Medical 205 DataFlow.
0.1
308.00
30.80
1
8/12/2024
KS
Prepared Vyaire Medical 211 DataFlow.
0.8
308.00
246.40
1
8/12/2024
KS
Prepared Vyaire Medical International DataFlow.
0.2
308.00
61.60
1
8/12/2024
KS
Reviewed DataFlows for open items.
0.6
308.00
184.80
1
8/13/2024
RL
Call with Doug C, Kevin W, and Annie L regarding potential section 338 election for various entities.
0.7
1,008.00
705.60
1
8/13/2024
KW
Call with Doug C, Rich L, and Annie L regarding potential section 338 election for various entities. (Joined
late)
0.4
960.00
384.00
1
8/13/2024
AL
Call with Doug C, Rich L, Kevin W regarding potential section 338 election for various entities.
0.7
820.00
574.00
1
8/13/2024
DC
Call with Rich L, Kevin W, and Annie L regarding potential section 338 election for various entities.
0.7
1,008.00
705.60
1
8/13/2024
KS
Call with John G. regarding depreciation questions.
0.3
308.00
92.40
1
8/13/2024
JG
Call with Kelsee S. regarding depreciation questions.
0.3
632.00
189.60
1
8/13/2024
KS
Prepared Cooperatief and completed DataFlow.
0.2
308.00
61.60
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
1
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 5 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
1
8/13/2024
KS
Bridged Vyaire Finance BV and completed DataFlow.
0.3
308.00
92.40
1
8/13/2024
KS
Completed consolidated 163(j) workpaper.
0.2
308.00
61.60
1
8/13/2024
KS
Consolidated DataFlows using consolidation tool.
0.4
308.00
123.20
1
8/13/2024
SA
Internal project kickoff and meeting with Max and Jesal.
0.8
656.00
524.80
1
8/13/2024
JP
Internal project kickoff and meeting with Sara and Max
0.4
760.00
304.00
1
8/13/2024
RM
Reviewed 9.30.24 tax computation and assumptions.
0.8
716.00
572.80
1
8/13/2024
MK
Strategy meeting with Jesal P. and Sara A.
0.5
260.00
130.00
1
8/13/2024
KS
Updated Consumables for depreciation, R&D, and gain/loss.
0.7
308.00
215.60
1
8/13/2024
KS
Updated Vyaire Medical 203 for depreciation.
0.3
308.00
92.40
1
8/13/2024
KS
Updated Vyaire Medical 211 for depreciation.
0.2
308.00
61.60
1
8/13/2024
KS
Updated Vyaire Medical 211 for R&D and gain/loss.
0.7
308.00
215.60
1
8/14/2024
RM
Continued reviewing 9.30.24 tax computation and assumptions.
1.0
716.00
716.00
1
8/14/2024
SA
Drafted information request.
0.5
656.00
328.00
1
8/15/2024
RL
Call with Alina P, Doug C, Annie L, Kevin W, and James T-C re: fx gain (loss) computation, updates on
Vents and RDx sales, ELA planning, open items.
0.9
1,008.00
907.20
1
8/15/2024
KW
Call with Alina P, Doug C, Rich L, Annie L,and James T-C re: fx gain (loss) computation, updates on Vents
and RDx sales, ELA planning, open items. (Joined late)
0.4
960.00
384.00
1
8/15/2024
AL
Call with Alina P, Doug C, Rich L, Kevin W, and James T-C re: fx gain (loss) computation, updates on Vents
and RDx sales, ELA planning, open items.
0.9
820.00
738.00
1
8/15/2024
DC
Call with Alina P, Rich L, Annie L, Kevin W and James T-C re: fx gain (loss) computation, updates on Vents
and RDx sales, ELA planning, open items.
0.9
1,008.00
907.20
1
8/15/2024
AP
Call with Doug C, Rich L, Annie L, Kevin W, and James T-C re: fx gain (loss) computation, updates on Vents
and RDx sales, ELA planning, open items.
0.9
640.00
576.00
1
8/15/2024
RM
Call with Kelsee S. regarding questions on depreciation, book gain/loss, and unrealized gains.
0.3
716.00
214.80
1
8/15/2024
KS
Call with Randi M. regarding questions on depreciation, book gain/loss, and unrealized gains.
0.3
308.00
92.40
1
8/15/2024
RM
Continued reviewing 9.30.24 tax computation and assumptions.
1.6
716.00
1,145.60
1
8/15/2024
SA
Coordinated kickoff with client and reviewed existing PBC data.
0.8
656.00
524.80
1
8/15/2024
KS
Reconsolidated workpapers and ran 163j workpaper.
0.7
308.00
215.60
1
8/15/2024
KS
Updated Consumables for book gain/loss.
0.3
308.00
92.40
1
8/15/2024
KS
Updated Vyaire Medical 203 for depreciation.
0.2
308.00
61.60
1
8/15/2024
KS
Updated Vyaire Medical 211 for depreciation and restructuring expense.
0.5
308.00
154.00
1
8/15/2024
KS
Updated Vyaire Medical Consumables for Randi M.'s comments regarding adding back restructuring
expenses.
0.5
308.00
154.00
1
8/16/2024
RL
Call with Kevin W., Alina P., Randi M., and Keith M. - discussed expected U.S. federal income taxable
income for FY 2024 and next steps to use existing projections to more accurately estimate U.S. federal
income taxable income for purposes of analyzing the overarching U.S. federal income tax consequences of
the RDX and vents dispositions.
0.5
1,008.00
504.00
1
8/16/2024
RM
Call with Kevin W., Alina P., Rich L., and Keith M. - discussed expected U.S. federal income taxable income
for FY 2024 and next steps to use existing projections to more accurately estimate U.S. federal income
taxable income for purposes of analyzing the overarching U.S. federal income tax consequences of the RDX
and vents dispositions.
0.5
716.00
358.00
1
8/16/2024
KM
Call with Kevin W., Alina P., Rich L., Randi M. - discussed expected U.S. federal income taxable income for
FY 2024 and next steps to use existing projections to more accurately estimate U.S. federal income taxable
income for purposes of analyzing the overarching U.S. federal income tax consequences of the RDX and
vents dispositions.
0.5
820.00
410.00
1
8/16/2024
KW
Call with Kevin W., Alina P., Rich L., Randi M., and Keith M. - discussed expected U.S. federal income
taxable income for FY 2024 and next steps to use existing projections to more accurately estimate U.S.
federal income taxable income for purposes of analyzing the overarching U.S. federal income tax
consequences of the RDX and vents dispositions.
0.5
960.00
480.00
1
8/16/2024
AP
Call with Kevin W., Rich L., Randi M., and Keith M. - discussed expected U.S. federal income taxable
income for FY 2024 and next steps to use existing projections to more accurately estimate U.S. federal
income taxable income for purposes of analyzing the overarching U.S. federal income tax consequences of
the RDX and vents dispositions.
0.5
640.00
320.00
1
8/16/2024
RM
Continued reviewing 9.30.24 tax computation and assumptions.
1.6
716.00
1,145.60
1
8/16/2024
TO
Prepared 2023 Vyaire Intermediate HoldCo Lp return.
3.9
232.00
904.80
1
8/19/2024
RM
9.30.24 estimates discussion with TAS team and Vyaire walking through deferred rev, A/R, TP
1.6
716.00
1,145.60
1
8/19/2024
JM
Reviewed the Vyaire Intermediate Holdco LP 1065 return & going over the open confirmation items for the
return.
1.0
348.00
348.00
1
8/20/2024
MvK
Kick off call with James T-C, Annie L, Kevin W, Jesal P, Randi M, Sara A on BEAT calculation.
0.9
820.00
738.00
1
8/20/2024
SA
Kick off call with James T-C, Annie L, Kevin W, Mischa Vdk, Jesal P, Randi M on BEAT calculation.
0.9
656.00
590.40
1
8/20/2024
RM
Kick off call with James T-C, Annie L, Kevin W, Mischa Vdk, Jesal P, Sara A on BEAT calculation.
0.9
716.00
644.40
1
8/20/2024
JP
Kick off call with James T-C, Annie L, Kevin W, Mischa Vdk, Randi M, Sara A on BEAT calculation.
0.9
760.00
684.00
1
8/20/2024
KW
Kick off call with James T-C, Annie L, Mischa Vdk, Jesal P, Randi M, Sara A on BEAT calculation.
0.8
960.00
768.00
1
8/20/2024
AL
Kick off call with James T-C, Kevin W, Mischa Vdk, Jesal P, Randi M, Sara A on BEAT calculation.
0.9
820.00
738.00
1
8/21/2024
AL
Call with Alina P, Kevin W, Rich L, Keith M, Doug C, and Connie C re: deferred revenue recognition.
0.9
820.00
738.00
1
8/22/2024
RM
Discussion working through 9.30.24 deferred revenue and accounting methods, bankruptcy impact
0.3
716.00
214.80
1
8/23/2024
RM
Call with Keith M regarding deferred revenue and prior year tax treatment and support.
0.5
716.00
358.00
1
8/23/2024
KM
Call with Randi M regarding deferred revenue and prior year tax treatment and support.
0.5
820.00
410.00
1
8/23/2024
RM
Reviewed Vyaire accounting methods and 9.30.24 tax implications.
0.6
716.00
429.60
1
8/26/2024
RM
Researched Brazilian Withholding tax matter.
0.6
716.00
429.60
1
8/28/2024
TO
Updated Vyaire Intermediate HoldCo Lp for review comments.
1.2
232.00
278.40
8
8/1/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
3.1
552.00
1,711.20
8
8/5/2024
JS
Multiple emails with Debtor's Counsel regarding filing of fee statements.
1.2
220.00
264.00
8
8/7/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
3.1
552.00
1,711.20
8
8/8/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
3.9
552.00
2,152.80
8
8/9/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
3.9
552.00
2,152.80
8
8/12/2024
HH
Updated exhibits related to BDO's June 2024 fee statement.
0.8
552.00
441.60
8
8/13/2024
JS
Drafted BDO's June fee statement.
1.6
220.00
352.00
8
8/13/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
2.1
552.00
1,159.20
8
8/13/2024
HH
Updated exhibits related to BDO's June 2024 fee statement.
3.1
552.00
1,711.20
8
8/13/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
1.0
640.00
640.00
8
8/15/2024
JS
Updated exhibits related to BDO's June fee statement.
2.1
220.00
462.00
8
8/16/2024
JS
Continued to update exhibits related to BDO's June fee statement.
1.7
220.00
374.00
2
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 6 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
8
8/19/2024
JS
Continued to update exhibits related to BDO's June fee statement.
1.5
220.00
330.00
8
8/19/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
1.3
552.00
717.60
8
8/19/2024
JS
Updated exhibits related to BDO's July Fee Statement.
2.8
220.00
616.00
8
8/19/2024
HH
Updated exhibits related to BDO's June 2024 fee statement.
1.0
552.00
552.00
8
8/21/2024
JS
Continued to update exhibits related to BDO's June fee statement.
1.4
220.00
308.00
8
8/21/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
1.2
640.00
768.00
8
8/21/2024
HH
Updated exhibits related to BDO's June 2024 fee statement.
0.4
552.00
220.80
8
8/22/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
0.6
640.00
384.00
8
8/22/2024
JS
Updated exhibits related to BDO's July Fee Statement.
2.2
220.00
484.00
8
8/22/2024
AP
Updated exhibits related to BDO's June 2024 fee statement.
0.6
640.00
384.00
8
8/22/2024
AP
Updated exhibits related to BDO's June 2024 fee statement.
1.1
640.00
704.00
8
8/22/2024
HH
Updated exhibits related to BDO's June 2024 fee statement.
1.1
552.00
607.20
8
8/23/2024
JS
Continued to update exhibits related to BDO's June fee statement.
1.5
220.00
330.00
8
8/23/2024
JS
Updated exhibits related to BDO's July Fee Statement.
2.9
220.00
638.00
8
8/26/2024
JS
Drafted BDO's July fee statement.
2.7
220.00
594.00
8
8/26/2024
JS
Updated BDO's July fee statement.
1.1
220.00
242.00
8
8/26/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
0.9
552.00
496.80
8
8/26/2024
HH
Updated exhibits related to BDO's June 2024 fee statement.
0.2
552.00
110.40
8
8/27/2024
JS
Continued to draft BDO's June fee statement.
1.2
220.00
264.00
8
8/28/2024
JS
Finalized BDO's June fee statement.
1.5
220.00
330.00
8
8/28/2024
AP
Updated exhibits related to BDO's August 2024 fee statement.
1.0
640.00
640.00
8
8/29/2024
JS
Finalized BDO's July fee statement.
1.1
220.00
242.00
8
8/29/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
0.8
640.00
512.00
8
8/29/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
0.5
640.00
320.00
8
8/29/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
1.2
640.00
768.00
8
8/29/2024
HH
Updated exhibits related to BDO's July 2024 fee statement.
1.4
552.00
772.80
8
8/29/2024
RK
Updated exhibits related to BDO's July 2024 fee statement.
2.1
484.00
1,016.40
8
8/29/2024
JS
Updated exhibits related to BDO's July fee statement.
1.5
220.00
330.00
8
8/30/2024
AP
Reviewed BDO's July fee statement.
1.2
640.00
768.00
8
8/30/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
0.4
640.00
256.00
8
8/30/2024
AP
Updated exhibits related to BDO's July 2024 fee statement.
0.4
640.00
256.00
8
8/30/2024
RK
Updated exhibits related to BDO's July 2024 fee statement.
2.5
484.00
1,210.00
13
7/18/2024
RM
Reviewed state efiling matters and acceptance reports.
1.8
680.00
1,224.00
13
8/5/2024
GP
Reviewed combined returns: AK and AZ.
3.4
616.00
2,094.40
13
8/6/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs state returns (AK, AZ, CA, CT).
3.9
284.00
1,107.60
13
8/6/2024
GP
Reviewed combined returns: CA.
2.6
616.00
1,601.60
13
8/6/2024
GP
Reviewed combined returns: CT, DC, IL.
3.4
616.00
2,094.40
13
8/6/2024
GP
Reviewed combined returns: IN, KY, MA.
2.4
616.00
1,478.40
13
8/6/2024
GP
Reviewed combined returns: ME, MI, MD.
2.9
616.00
1,786.40
13
8/7/2024
AP
Call with Alina P, Rich L, Greg P., Nick Z., Kevin W., John G. to discuss state tax issues, US intercompany
debt issues, ELAs.
1.0
640.00
640.00
13
8/7/2024
GP
Call with Alina P, Rich L, Greg P., Nick Z., Kevin W., John G. to discuss state tax issues, US intercompany
debt issues, ELAs.
1.0
616.00
616.00
13
8/7/2024
JG
Call with Alina P, Rich L, Greg P., Nick Z., Kevin W., John G. to discuss state tax issues, US intercompany
debt issues, ELAs.
1.0
632.00
632.00
13
8/7/2024
NZ
Call with Alina P, Rich L, Greg P., Nick Z., Kevin W., John G. to discuss state tax issues, US intercompany
debt issues, ELAs.
1.0
396.00
396.00
13
8/7/2024
RL
Call with Alina P, Rich L, Greg P., Nick Z., Kevin W., John G. to discuss state tax issues, US intercompany
debt issues, ELAs.
1.0
1,008.00
1,008.00
13
8/7/2024
KW
Call with Alina P, Rich L, Greg P., Nick Z., Kevin W., John G. to discuss state tax issues, US intercompany
debt issues, ELAs. (Joined late)
0.6
960.00
576.00
13
8/7/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs DC State return.
3.1
284.00
880.40
13
8/7/2024
NZ
Prepared Vyaire 8.15 Combined Returns MT, NH, ND.
2.3
396.00
910.80
13
8/7/2024
GP
Reviewed combined returns: MT, ME, MD.
2.9
616.00
1,786.40
13
8/7/2024
GP
Reviewed combined returns: NH, NM, NJ.
2.7
616.00
1,663.20
13
8/7/2024
GP
Reviewed combined returns: NY, OR, VT.
3.1
616.00
1,909.60
13
8/7/2024
GP
Reviewed combined returns: WI, WV, TX.
1.8
616.00
1,108.80
13
8/7/2024
NZ
Reviewed Vyaire 8.15 Combined Returns WV, WI, VT, TX.
2.5
396.00
990.00
13
8/8/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs state returns (IL, IN,MA).
3.9
284.00
1,107.60
13
8/8/2024
GP
Reviewed 203: LA, MD, OK, PA.
2.9
616.00
1,786.40
13
8/8/2024
GP
Reviewed 203: TN, VA.
1.1
616.00
677.60
13
8/8/2024
GP
Reviewed 211: LA, MD, OK, PA, TN, VA.
3.1
616.00
1,909.60
13
8/8/2024
GP
Reviewed vmi: LA, OK, PA, VA.
2.9
616.00
1,786.40
13
8/9/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs state returns (MI, MN, NJ, NM).
3.6
284.00
1,022.40
13
8/9/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs state returns (NY, OR, TX, VT, WI).
3.5
284.00
994.00
13
8/9/2024
GP
Cleared review points combined returns: AZ, CT, DC, MA, ND, AK, ME, MT, NH.
2.8
616.00
1,724.80
13
8/12/2024
RyL
Applied changes to VMI State Returns (MD, TN).
1.0
284.00
284.00
13
8/12/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs state returns (CA, IN, KY, ME, MN, MT).
2.5
284.00
710.00
13
8/12/2024
RyL
Applied changes to Vyaire Holdings Inc. and Subs state returns (NH, NY, NJ, TX, WV, WI).
2.5
284.00
710.00
13
8/12/2024
GP
Cleared review comments for combined returns: MT, NH, NJ, NY, WI.
3.4
616.00
2,094.40
13
8/12/2024
GP
Cleared review comments for combined returns: VT, OR, IN, MN.
3.4
616.00
2,094.40
13
8/13/2024
GP
Reviewed combined return updates: ME, KY, WV, CA.
3.7
616.00
2,279.20
13
8/13/2024
GP
Reviewed combined return updates: ND, TX, DC, PA, TN.
2.9
616.00
1,786.40
13
8/13/2024
RyL
Applied Changes to remaining Combined State Returns.
3.7
284.00
1,050.80
13
8/13/2024
RyL
Pulled signature pages for 8.15 State returns.
1.8
284.00
511.20
13
8/14/2024
RyL
Pre-Processing Tasks for Vyaire 8.15 Returns.
3.5
284.00
994.00
13
8/14/2024
GP
Reviewed and emailed efc for VMI, 203, 211, & combined 8.15 states returns.
3.9
616.00
2,402.40
13
8/15/2024
RyL
Cleared efile rejections for Combined States.
3.0
284.00
852.00
13
8/15/2024
GP
E-filed and processing all remaining state returns.
3.7
616.00
2,279.20
13
8/16/2024
RyL
Cleared efile rejections for Combined States.
2.0
284.00
568.00
13
8/19/2024
RyL
Cleared efile rejections for Combined States.
3.5
284.00
994.00
13
8/20/2024
RyL
Cleared efile rejections for Combined States.
2.0
284.00
568.00
13
8/20/2024
RyL
Paper filed and process checked printed out FC's.
1.0
284.00
284.00
3
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 7 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
13
8/21/2024
RyL
Cleared efile submission rejects for CT and IL.
2.0
284.00
568.00
13
8/22/2024
RyL
Paper filed and process checked printed out FC's.
2.0
284.00
568.00
13
8/26/2024
RyL
Mailed state returns - CT.
1.0
284.00
284.00
13
8/28/2024
RyL
Amended TN return for VM 202, called TX regarding notice.
2.1
284.00
596.40
13
8/29/2024
RyL
Called TX regarding notice.
1.5
284.00
426.00
15
8/1/2024
KW
Call with Annie L and Doug C re: ITS review of debt restructuring.
0.5
960.00
480.00
15
8/1/2024
DC
Call with Kevin W and Annie L re: ITS review of debt restructuring.
0.5
1,008.00
504.00
15
8/1/2024
AL
Call with Kevin W and Doug C re: ITS review of debt restructuring.
0.5
820.00
410.00
15
8/1/2024
RL
Call with Annie L, Kevin W, Michael M and Doug C re: ITS review of debt restructuring.
0.5
1,008.00
504.00
15
8/1/2024
DC
Call with Annie L, Kevin W, Michael M and Rich L re: ITS review of debt restructuring.
0.5
1,008.00
504.00
15
8/1/2024
KW
Call with Rich L, Annie L, Michael M and Doug C re: ITS review of debt restructuring.
0.5
960.00
480.00
15
8/1/2024
MM
Call with Rich L, Kevin W, Annie L, and Doug C re: ITS review of debt restructuring.
0.5
1,150.00
575.00
15
8/1/2024
AL
Call with Rich L, Kevin W, Michael M and Doug C re: ITS review of debt restructuring.
0.5
820.00
410.00
15
8/2/2024
MM
Call with Doug C and Annie L re: ITS review of debt restructuring.
0.5
1,150.00
575.00
15
8/2/2024
DC
Call with Michael M and Annie L re: ITS review of debt restructuring.
0.5
1,008.00
504.00
15
8/2/2024
AL
Call with Michael M and Doug C re: ITS review of debt restructuring.
0.5
820.00
410.00
15
8/7/2024
KW
Call with Annie L, Keith M and Doug C re: ITS implications to debt restructuring. (Joined Late)
0.4
960.00
384.00
15
8/7/2024
KM
Call with Annie L, Kevin W, and Doug C re: ITS implications to debt restructuring.
0.5
820.00
410.00
15
8/7/2024
DC
Call with Annie L, Kevin W, Keith M re: ITS implications to debt restructuring.
0.5
1,008.00
504.00
15
8/7/2024
AL
Call with Kevin W, Keith M and Doug C re: ITS implications to debt restructuring.
0.5
820.00
410.00
16
7/1/2024
RL
Reviewed stock basis study files and Breathe Holding LP intercompany debt files.
2.9
960.00
2,784.00
16
7/2/2024
JH
Updated net operating loss and reconciliation analysis relating to stock basis model.
2.5
484.00
1,210.00
16
7/2/2024
RL
Reviewed partnership documents and specific documents related to Breathe transaction.
3.4
960.00
3,264.00
16
7/3/2024
RL
Call with Kevin W and Doug B on issues around forfeited deposit.
0.7
960.00
672.00
16
7/3/2024
KW
Call with Rich L and Doug B on issues around forfeited deposit.
0.7
960.00
672.00
16
7/3/2024
DB
Call with Rich L and Kevin W on issues around forfeited deposit.
0.7
1,150.00
805.00
16
7/3/2024
RL
Compiled list of questions and open items regarding forfeited deposit.
3.1
960.00
2,976.00
16
7/8/2024
RL
Reviewed documents pertaining to Breathe transaction and vital signs sale.
1.9
960.00
1,824.00
16
7/8/2024
RL
Researched sec. 1.1502-19(c)(1)(i)(B) and ELA issues and compiled notes into draft e-mail.
3.1
960.00
2,976.00
16
7/9/2024
JH
Created open items list for stock basis model.
1.0
484.00
484.00
16
7/9/2024
JH
Reviewed OIT reports for 2016 and 2022 and updated coding for stock basis model.
1.5
484.00
726.00
16
7/9/2024
RL
Reviewed vital signs solvency issue and sec 351 statement requirements.
2.3
960.00
2,208.00
16
7/10/2024
LG
Continued reviewing stock basis schedules.
0.6
720.00
432.00
16
7/10/2024
JH
Created comment tracker, reviewed form 851 ownership adjustments, and reviewed contributions schedule a
3.5
484.00
1,694.00
16
7/10/2024
RL
Reviewed K&E e-mail regarding Vents tax purchase price allocation.
2.3
960.00
2,208.00
16
7/10/2024
RL
Drafted e-mail to client regarding intercompany debt and subsidiary stock basis.
1.5
960.00
1,440.00
16
7/11/2024
AL
Continued reviewing 2023 GILTI calculation.
0.5
780.00
390.00
16
7/11/2024
JH
Reviewed contributions/distributions included in the tax return.
0.9
484.00
435.60
16
7/11/2024
RL
Reviewed sec. 351 statements.
1.9
960.00
1,824.00
16
7/12/2024
EM
Worked on Breathe Entity project.
2.3
452.00
1,039.60
16
7/15/2024
RL
Drafted response to e-mail from James re call.
0.8
960.00
768.00
16
7/16/2024
NR
Reviewed cancellation of debt analysis.
0.3
516.00
154.80
16
7/16/2024
JH
Reviewed transaction information and created initial summary.
1.6
484.00
774.40
16
7/17/2024
KA
Reviewed third party debt documents to determine significant modification issues.
0.9
780.00
702.00
16
7/18/2024
JH
Reviewed CFC distribution possibilities.
0.4
484.00
193.60
16
7/18/2024
JH
Updated transaction summary information.
0.6
484.00
290.40
16
7/18/2024
DC
Researched debt novation issues.
0.7
960.00
672.00
16
7/18/2024
KA
Continued reviewing third party debt documents to determine significant modification issues.
1.6
780.00
1,248.00
16
7/18/2024
NR
Reviewed debt agreements and emailed team regarding debt quotes.
1.9
516.00
980.40
16
7/18/2024
RL
Drafted e-mail to K&E re information received.
0.4
960.00
384.00
16
7/18/2024
RL
Drafted e-mail to K. Ainsworth regarding his question about debt modification issue.
0.5
960.00
480.00
16
7/18/2024
RL
Drafted e-mail to J. Talford-Cook regarding Breathe LP transaction facts.
0.7
960.00
672.00
16
7/19/2024
JH
Created summary on intercompany transactions.
0.9
484.00
435.60
16
7/22/2024
DC
Researched tax consequences of debt novations from Uk to Germany
1.6
960.00
1,536.00
16
7/22/2024
JH
Updated summary of transactions and intercompany steps.
2.1
484.00
1,016.40
16
7/22/2024
RL
Reviewed two e-mails from James regarding MIM valuation issues.
1.1
960.00
1,056.00
16
7/22/2024
RL
Reviewed e-mail from A. Pierce regarding novations.
0.9
960.00
864.00
16
7/23/2024
RL
Drafted Breathe LP capital contribution memo.
2.3
960.00
2,208.00
16
7/24/2024
HH
Continued reconciling Schedule M-2 from 2016 to 2023.
1.8
552.00
993.60
16
7/25/2024
RL
Reviewed first day orders.
0.4
960.00
384.00
16
7/25/2024
RL
Reviewed various e-mails from J. Talford-Cook regarding novations and related matters.
1.1
960.00
1,056.00
16
7/29/2024
RL
Continued drafting and editing Breathe LP memo.
3.9
960.00
3,744.00
16
7/30/2024
RL
Continued drafting and editing Breathe LP memo.
2.6
960.00
2,496.00
16
7/30/2024
RL
Drafted e-mail regarding 1st and 2d lien loan information.
0.7
960.00
672.00
16
7/31/2024
ZM
Reviewed 1L debt amendments.
0.7
628.00
439.60
16
7/31/2024
RL
Reviewed IC debt novation steps deck and K&E deck.
1.7
960.00
1,632.00
16
7/31/2024
RL
Drafted e-mail to K&E regarding structuring decks.
0.6
960.00
576.00
16
8/1/2024
RL
Call with James T-C, Kevin W and Alina P to discuss open items.
1.5
1,008.00
1,512.00
16
8/1/2024
AP
Call with James T-C, Kevin W and Rich L to discuss open items.
1.5
640.00
960.00
16
8/1/2024
KW
Call with James T-C, Rich L. and Alina P to discuss novations. (Left call early)
0.4
960.00
384.00
16
8/1/2024
RL
Call with Kevin W., Alina P. and James T-C, to discuss I/C balance settlements, ELAs, CODI, and other matte
1.0
1,008.00
1,008.00
16
8/1/2024
AP
Call with Kevin W., Rich L. and James T-C, to discuss I/C balance settlements, ELAs, CODI, and other matte
1.0
640.00
640.00
16
8/1/2024
KW
Call with Rich L., Alina P. and James T-C, to discuss I/C balance settlements, ELAs, CODI, and other matters
1.0
960.00
960.00
16
8/1/2024
AP
Continued updating the novations deck with the new transactions.
3.5
640.00
2,240.00
16
8/1/2024
RL
Reviewed revised GmbH novation deck.
0.5
1,008.00
504.00
16
8/1/2024
AP
Revised new novations to the deck.
1.6
640.00
1,024.00
16
8/2/2024
EM
Call with Alina P. to discuss stock basis updates.
0.5
476.00
238.00
16
8/2/2024
AP
Call with Eddie M. to discuss stock basis updates.
0.5
640.00
320.00
16
8/2/2024
RL
Call with Kevin W and Alina P to discuss updated novations and SALT implications.
1.6
1,008.00
1,612.80
16
8/2/2024
KW
Call with Rich L and Alina P to discuss updated novations and SALT implications. (Joined late)
0.7
960.00
672.00
16
8/2/2024
AP
Call with Rich L and Kevin W to discuss updated novations and SALT implications.
1.6
640.00
1,024.00
16
8/2/2024
RL
Call with Alina P and Kevin W to review step plan, discuss updates, and next steps (including CODI
analysis).
1.0
1,008.00
1,008.00
4
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 8 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
16
8/2/2024
KW
Call with Alina P. and Rich L. to review step plan, discuss updates, and next steps (including CODI analysis).
(Joined late)
0.5
960.00
480.00
16
8/2/2024
AP
Call with Rich L and Kevin W to review step plan, discuss updates, and next steps (including CODI analysis).
1.0
640.00
640.00
16
8/2/2024
KW
Call with Annie L, Michael M., Doug C. and Rich L. to discuss foreign exchange ramifications of alternative
proposed steps, and potential GILTI and Subpart F implications.
0.5
960.00
480.00
16
8/2/2024
RL
Call with Annie L, Michael M.,Kevin W. and Doug C. to discuss foreign exchange ramifications of alternative
proposed steps, and potential GILTI and Subpart F implications.
0.5
1,008.00
504.00
16
8/2/2024
DC
Call with Annie L, Michael M.,Kevin W. and Rich L. to discuss foreign exchange ramifications of alternative
proposed steps, and potential GILTI and Subpart F implications.
0.5
1,008.00
504.00
16
8/2/2024
AL
Call with Kevin W, Michael M., Doug C. and Rich L. to discuss foreign exchange ramifications of alternative
proposed steps, and potential GILTI and Subpart F implications.
0.5
820.00
410.00
16
8/2/2024
RL
Call with Kevin W and Alina P to discuss novations and stock basis issues.
0.6
1,008.00
604.80
16
8/2/2024
KW
Call with Rich L and Alina P to discuss novations and stock basis issues.
0.6
960.00
576.00
16
8/2/2024
AP
Call with Rich L and Kevin W to discuss novations and stock basis issues.
0.6
640.00
384.00
16
8/2/2024
AP
Continued adding new novations to deck.
3.4
640.00
2,176.00
16
8/2/2024
RL
Corresponded via email with James T-C and K&E.
0.1
1,008.00
100.80
16
8/2/2024
EM
Created 2016 Schedule L Beginning Balance Excel.
2.1
476.00
999.60
16
8/2/2024
EM
Discussed with Alina P RE: Stock Basis Updates & 2016 Schedule Beginning Balance creation.
0.5
476.00
238.00
16
8/2/2024
EM
Updated Vyaire Stock Basis Model.
1.6
476.00
761.60
16
8/3/2024
RL
Call with Kevin W and Alina P to draft written reply to Trudell, highlighting key anticipated U.S. federal
income tax purposes in relation to the plan.
2.1
1,008.00
2,116.80
16
8/3/2024
AP
Call with Rich L and Alina P to draft written reply to Trudell, highlighting key anticipated U.S. federal income
tax purposes in relation to the plan.
2.1
640.00
1,344.00
16
8/3/2024
KW
Call with Rich L and Alina P to draft written reply to Trudell, highlighting key anticipated U.S. federal income
tax purposes in relation to the plan. (Joined late)
1.5
960.00
1,440.00
16
8/3/2024
RL
Call with Kevin W., Alina P. and James T-C to discuss revised plan steps, potential U.S. federal income tax
ramifications and timing of transactions.
2.6
1,008.00
2,620.80
16
8/3/2024
KW
Call with Rich L., Alina P. and James T-C to discuss revised plan steps, potential U.S. federal income tax
ramifications and timing of transactions. (Dropped early)
1.9
960.00
1,824.00
16
8/3/2024
AP
Call with Rich L., Kevin W. and James T-C to discuss revised plan steps, potential U.S. federal income tax
ramifications and timing of transactions.
2.6
640.00
1,664.00
16
8/3/2024
RL
Call with Kevin W., Alina P., Sara B. Z., and Nick W. (K&E) to discuss potential tax ramifications of Buyer
proposal.
1.5
1,008.00
1,512.00
16
8/3/2024
AP
Call with Rich L, Kevin W, Sara B. Z and Nick W (K&E) to discuss potential tax ramifications of Buyer
proposal.
1.5
640.00
960.00
16
8/3/2024
KW
Call with Rich L., Alina P., Sara B. Z., and Nick W. (K&E) to discuss potential tax ramifications of Buyer
proposal. (Joined late)
1.1
960.00
1,056.00
16
8/3/2024
AP
Reviewed contributions for stock basis model.
0.8
640.00
512.00
16
8/5/2024
RL
Call with Alina P to discuss US interco debt clean up.
1.1
1,008.00
1,108.80
16
8/5/2024
AP
Call with Rich L to discuss US interco debt clean up.
1.1
640.00
704.00
16
8/5/2024
RL
Call with Doug B., Kevin W., and Alina P. to discuss U.S. tax ramifications of novations.
1.1
1,008.00
1,108.80
16
8/5/2024
KW
Call with Doug B., Rich L., and Alina P. to discuss U.S. tax ramifications of novations. (Joined late)
0.6
960.00
576.00
16
8/5/2024
DB
Call with Rich L, Kevin W and Alina P to discuss US tax treatment of Novations. (Joined late)
0.8
1,150.00
920.00
16
8/5/2024
AP
Call with Rich L, Kevin W and Doug B to discuss US tax treatment of Novations.
1.1
640.00
704.00
16
8/5/2024
RL
Call with Alina P and Lucy G to discuss review of stock basis.
0.9
1,008.00
907.20
16
8/5/2024
LG
Call with Rich L and Alina P to discuss status updates.
0.9
680.00
612.00
16
8/5/2024
AP
Call with Rich L and Lucy G to discuss review of stock basis.
0.9
640.00
576.00
16
8/5/2024
LG
Reviewed stock basis for 2016 to 2021.
2.1
680.00
1,428.00
16
8/5/2024
LG
Reviewed stock basis for 2022.
0.7
680.00
476.00
16
8/5/2024
AP
Started preparing Interco debt schedule.
2.4
640.00
1,536.00
16
8/6/2024
RL
Call with Alina P. to work through US debt issues and ELA consequences.
3.2
1,008.00
3,225.60
16
8/6/2024
AP
Call with Rich L. to work through US debt issues and ELA consequences.
3.2
640.00
2,048.00
16
8/6/2024
LG
Call with Alina P to discuss stock basis review.
1.0
680.00
680.00
16
8/6/2024
AP
Call with Lucy G. to discuss stock basis review.
1.0
640.00
640.00
16
8/6/2024
RL
Call with Kevin W., Alina P., June J., Edward M., and James T-C to discuss intercompany balances and
gather additional historical facts to analyze the tax implications.
0.6
1,008.00
604.80
16
8/6/2024
KW
Call with Rich L., Alina P., June J., Edward M., and James T-C to discuss intercompany balances and gather
additional historical facts to analyze the tax implications.
0.6
960.00
576.00
16
8/6/2024
AP
Call with Rich L., Kevin W., June J., Edward M., and James T-C to discuss intercompany balances and
gather additional historical facts to analyze the tax implications.
0.6
640.00
384.00
16
8/6/2024
AP
Cal with Kevin W. Rich L. James T-C, June J., Edward M. to discuss US intercompany debt.
2.7
640.00
1,728.00
16
8/6/2024
RL
Drafted memo re CODI, intercompany debt and ELA issues.
3.0
1,008.00
3,024.00
16
8/6/2024
RL
Outlined tax issues for novation.
0.5
1,008.00
504.00
16
8/6/2024
KW
Reviewed I/C balance settlement and steps.
0.5
960.00
480.00
16
8/6/2024
LG
Reviewed stock basis study.
1.6
680.00
1,088.00
16
8/6/2024
AP
Updated US intercompany debt schedule.
1.8
640.00
1,152.00
16
8/7/2024
ZM
Call with Nicole R to discuss amendments.
0.8
1,008.00
806.40
16
8/7/2024
NR
Call with Zach M to discuss amendments.
0.8
540.00
432.00
16
8/7/2024
LG
Call with Alina P to make updates to stock basis and discuss workstreams.
0.5
680.00
340.00
16
8/7/2024
AP
Call with Lucy G to make updates to stock basis and discuss workstreams.
0.5
640.00
320.00
16
8/7/2024
RL
Reviewed e-mails from A. Pierce re IC debt analysis and D. Chestnut re FX calculations.
0.5
1,008.00
504.00
16
8/7/2024
DC
Calculated potential section 988 gain or loss related to debt restructuring.
0.5
1,008.00
504.00
16
8/7/2024
RL
E-mailed Nicole R re sec. 1.1001-3 issues re 1st lien debt.
0.6
1,008.00
604.80
16
8/7/2024
NR
Reviewed first lien amendments.
1.1
540.00
594.00
16
8/7/2024
AP
Reviewed RDx novations and CODI rules.
2.7
640.00
1,728.00
16
8/7/2024
DC
Reviewed revised step plan re: debt restructuring.
1.4
1,008.00
1,411.20
16
8/7/2024
LG
Reviewed stock basis study.
1.8
680.00
1,224.00
16
8/7/2024
RL
Reviewed VM 211 tax basis balance sheet and inventory basis reduction.
1.3
1,008.00
1,310.40
16
8/7/2024
AP
Updated stock basis model with rollforward schedule.
2.8
640.00
1,792.00
16
8/8/2024
ZM
Call with Nicole R, Rich L, and Alina P to discuss debt analysis.
0.3
1,008.00
302.40
16
8/8/2024
RL
Call with Nicole R, Zach M, and Alina P to discuss debt analysis.
0.3
1,008.00
302.40
16
8/8/2024
AP
Call with Nicole R, Zach M, and Rich L to discuss debt analysis.
0.3
640.00
192.00
5
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 9 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
16
8/8/2024
NR
Call with Zach M, Rich L, and Alina P to discuss debt analysis.
0.3
540.00
162.00
16
8/8/2024
RL
Call with Alina P, Doug C, Kevin W to discuss FX calculation.
0.9
1,008.00
907.20
16
8/8/2024
KW
Call with Alina P, Rich L, Doug C, to discuss FX calculation.
0.9
960.00
864.00
16
8/8/2024
DC
Call with Alina P, Rich L, Kevin W to discuss FX calculation.
0.9
1,008.00
907.20
16
8/8/2024
AP
Call with Rich L, Doug C, Kevin W to discuss FX calculation.
0.9
640.00
576.00
16
8/8/2024
RL
Call with Alina P to continue working on the stock basis rollforward, interco debt.
1.7
1,008.00
1,713.60
16
8/8/2024
AP
Call with Rich L to continue working on the stock basis rollforward, interco debt.
1.7
640.00
1,088.00
16
8/8/2024
RL
Call with Alina P to review updates to novations, review stock basis rollforward and intercompany debt
impact.
3.9
1,008.00
3,931.20
16
8/8/2024
AP
Call with Rich L to review updates to novations, review stock basis rollforward and intercompany debt
impact.
3.9
640.00
2,496.00
16
8/8/2024
RL
Call with Kevin W, James T-C, Lucy G, and Alina P. to discuss contemplated business dispositions and pre-
transaction restructuring steps. (Joined late)
1.9
1,008.00
1,915.20
16
8/8/2024
LG
Call with Kevin W, Rich L., James T-C, and Alina P. to discuss contemplated business dispositions and pre-
transaction restructuring steps. (Joined late)
1.9
680.00
1,292.00
16
8/8/2024
AP
Call with Kevin W, Rich L., James T-C, Lucy G to discuss contemplated business dispositions and pre-
transaction restructuring steps. (Joined late)
1.9
640.00
1,216.00
16
8/8/2024
KW
Call with Rich L., James T-C, Lucy G, and Alina P. to discuss contemplated business dispositions and pre-
transaction restructuring steps. (Joined late)
1.6
960.00
1,536.00
16
8/8/2024
AP
Updated novations and reviewed stock basis rollforward and intercompany debt impact.
1.7
640.00
1,088.00
16
8/9/2024
EM
Call with Alina P to review the beginning equity schedule.
0.5
476.00
238.00
16
8/9/2024
AP
Call with Eddie M to review the beginning equity schedule.
0.5
640.00
320.00
16
8/9/2024
RL
Call with Alina P, Randi M, Kevin W, John G to discuss 6/30/2024 projection for federal income.
0.4
1,008.00
403.20
16
8/9/2024
RM
Call with Alina P, Rich L, Kevin W, John G to discuss 6/30/2024 projection for federal income.
0.4
716.00
286.40
16
8/9/2024
KW
Call with Alina P, Rich L, Randi M, John G to discuss 6/30/2024 projection for federal income. (Dropped
early)
0.2
960.00
192.00
16
8/9/2024
JG
Call with Alina P, Rich L, Randi M, Kevin W to discuss 6/30/2024 projection for federal income.
0.4
632.00
252.80
16
8/9/2024
AP
Call with Rich L, Randi M, Kevin W, John G to discuss 6/30/2024 projection for federal income.
0.4
640.00
256.00
16
8/9/2024
RL
Call with Alina P to continue stock basis analysis.
1.5
1,008.00
1,512.00
16
8/9/2024
AP
Call with Rich L to continue stock basis analysis.
1.5
640.00
960.00
16
8/9/2024
RL
Call with Alina P to review stock basis projection.
1.6
1,008.00
1,612.80
16
8/9/2024
AP
Call with Rich L to review stock basis projection.
1.6
640.00
1,024.00
16
8/9/2024
AP
Call with Doug B, Kevin W and Rich L to discuss sec. 367(c)(2) question.
0.9
640.00
576.00
16
8/9/2024
RL
Call with Doug B, Kevin W, and Alina P to discuss sec. 367(c)(2) question.
0.9
1,008.00
907.20
16
8/9/2024
KW
Call with Rich L, Doug B, and Alina P to discuss sec. 367(c)(2) question.
0.9
960.00
864.00
16
8/9/2024
DB
Call with Rich L, Kevin W, and Alina P to discuss sec. 367(c)(2) question.
0.9
1,150.00
1,035.00
16
8/9/2024
RL
Call with Doug B, Kevin W, and Alina P to discuss section 367(c)(2) and section 108(e)(6).
0.5
1,008.00
504.00
16
8/9/2024
KW
Call with Rich L, Doug B, and Alina P to discuss section 367(c)(2) and section 108(e)(6).
0.5
960.00
480.00
16
8/9/2024
AP
Call with Rich L, Kevin W and Doug B to discuss section 367(c)(2) and section 108(e)(6).
0.5
640.00
320.00
16
8/9/2024
DB
Call with Rich L, Kevin W, and Alina P to discuss section 367(c)(2) and section 108(e)(6).
0.5
1,150.00
575.00
16
8/9/2024
AP
Continued researching sec. 367(c)(2) question.
1.0
640.00
640.00
16
8/9/2024
NR
Drafted email summary with first lien debt analysis.
1.3
540.00
702.00
16
8/9/2024
RL
E-mailed to A. Lee, R. Miller, K. Manor, J. Guilfprd re questions raised by K&E.
0.1
1,008.00
100.80
16
8/9/2024
AP
Researched interplay between sec. 367(c)(2) and sec. 108(e)(6).
1.2
640.00
768.00
16
8/9/2024
AP
Researched sec. 367(c)(2) application to sec. 108(e)(6).
0.9
640.00
576.00
16
8/9/2024
KW
Reviewed I/C balance resolutions and analyzed U.S. federal income tax ramifications, interplay with GILTI,
Subpart F, and traditional Subchapter C implications.
0.6
960.00
576.00
16
8/9/2024
EM
Updated Vyaire Stock Basis Model.
1.1
476.00
523.60
16
8/11/2024
RL
Call with Kevin W. to discuss potential 338(g) elections as to Acutronic Medical Systems AG (Switzerland),
imtmedical Pte. Ltd. (Singapore), imtmedical ag (Switzerland).
0.3
1,008.00
302.40
16
8/11/2024
KW
Call with Rich L. to discuss potential 338(g) elections as to Acutronic Medical Systems AG (Switzerland),
imtmedical Pte. Ltd. (Singapore), imtmedical ag (Switzerland).
0.3
960.00
288.00
16
8/11/2024
KW
Correspondence with Annie L and Nick W regarding 338(g).
0.2
960.00
192.00
16
8/12/2024
KW
Call with James T-C, Alina P., Edward M. and June J. to discuss debt novation agreements, potential U.S.
federal income tax ramifications. (Dropped early)
0.5
960.00
480.00
16
8/12/2024
AP
Call with James T-C, Kevin W., Edward M. and June J. to discuss debt novation agreements, potential U.S.
federal income tax ramifications.
1.0
640.00
640.00
16
8/12/2024
LG
Call with Alina P to talk through stock basis updates.
0.6
680.00
408.00
16
8/12/2024
AP
Call with Lucy G to discuss stock basis review notes.
0.6
640.00
384.00
16
8/12/2024
KW
Call with Alina P. to discuss stock basis, intercompany balance novation process, and next steps.
0.5
960.00
480.00
16
8/12/2024
AP
Call with Kevin W. to discuss stock basis, intercompany balance novation process, and next steps.
0.5
640.00
320.00
16
8/12/2024
RL
Call with Alina P. and Kevin W. to discuss potential attributes available for reduction, risk associated with the
excess loss accounts and potential blackhole cancellation of indebtedness income.
0.5
1,008.00
504.00
16
8/12/2024
KW
Call with Alina P. and Rich L. to discuss potential attributes available for reduction, risk associated with the
excess loss accounts and potential blackhole cancellation of indebtedness income.
0.5
960.00
480.00
16
8/12/2024
AP
Call with Kevin W. and Rich L. to discuss potential attributes available for reduction, risk associated with the
excess loss accounts and potential blackhole cancellation of indebtedness income.
0.5
640.00
320.00
16
8/12/2024
RL
Call with Alina P and Kevin W to continue the Breathe intercompany debt discussion.
0.5
1,008.00
504.00
16
8/12/2024
KW
Call with Alina P and Rich L to continue the Breathe intercompany debt discussion.
0.5
960.00
480.00
16
8/12/2024
AP
Call with Rich L and Kevin W to continue the Breathe intercompany debt discussion.
0.5
640.00
320.00
16
8/12/2024
AP
Prepared M&A transactions and added into the stock basis study.
3.1
640.00
1,984.00
16
8/12/2024
EM
Continued updating Vyaire Stock Basis Model.
1.1
476.00
523.60
16
8/12/2024
RL
Drafted reply to J. Talford-Cook re due diligence question.
0.5
1,008.00
504.00
16
8/12/2024
AP
Updated stock basis rollforward with US intercompany debt; added stock basis summary for all years.
3.9
640.00
2,496.00
16
8/13/2024
RL
Call with Alina P to review stock basis updates.
1.3
1,008.00
1,310.40
16
8/13/2024
AP
Call with Rich L to review stock basis updates.
1.3
640.00
832.00
16
8/13/2024
DC
Reviewed 338 election calculations.
0.4
1,008.00
403.20
16
8/13/2024
AP
Updated stock basis model based on M&A transactions.
3.4
640.00
2,176.00
16
8/14/2024
HH
Call with Alina P. regarding updates to the stock basis model.
0.3
552.00
165.60
16
8/14/2024
AP
Call with Hannah H. regarding updates to the stock basis model.
0.3
640.00
192.00
16
8/14/2024
KW
Call with Alina P. to discuss deferred revenues research.
0.4
960.00
384.00
6
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 10 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
16
8/14/2024
AP
Call with Kevin W. to discuss deferred revenues research.
0.4
640.00
256.00
16
8/14/2024
KW
Call with Alina P. and Rich L. to discuss APA clause on deferred revenues. (Joined late)
0.3
960.00
288.00
16
8/14/2024
RL
Call with Kevin W. and Alina P. to discuss APA clause on deferred revenues.
0.8
1,008.00
806.40
16
8/14/2024
AP
Call with Kevin W. and Rich L. to discuss APA clause on deferred revenues.
0.8
640.00
512.00
16
8/14/2024
RL
Reviewed updated step plan deck.
0.3
1,008.00
302.40
16
8/14/2024
AP
Researched deferred revenues and wrote summary.
1.6
640.00
1,024.00
16
8/14/2024
AP
Reviewed sec. 78 gross up impact on stock basis model.
1.3
640.00
832.00
16
8/14/2024
AP
Updated novations deck with pre sale reorganizations.
3.5
640.00
2,240.00
16
8/15/2024
KW
Call with Alina P to go over intercompany debt balances on BS and debt schedule.
0.5
960.00
480.00
16
8/15/2024
AP
Call with Kevin W to go over intercompany debt balances on BS and debt schedule.
0.5
640.00
320.00
16
8/15/2024
RL
Call with Alina P to discuss ELA planning.
0.5
1,008.00
504.00
16
8/15/2024
AP
Call with Rich L to discuss ELA planning.
0.5
640.00
320.00
16
8/15/2024
RL
Call with Alina P and Kevin W to discuss workstreams, status, next steps regarding 9.30.2024 income
estimate, ELAs, CODI estimates.
1.1
1,008.00
1,108.80
16
8/15/2024
KW
Call with Alina P and Rich L to discuss workstreams, status, next steps regarding 9.30.2024 income
estimate, ELAs, CODI estimates. (Dropped early)
0.6
960.00
576.00
16
8/15/2024
AP
Call with Kevin W, and Rich L to discuss workstreams, status, next steps regarding 9.30.2024 income
estimate, ELAs, CODI estimates.
1.1
640.00
704.00
16
8/15/2024
AP
Email correspondence regarding SensorMedics - VM 203 merger deck.
0.4
640.00
256.00
16
8/15/2024
LG
Reviewed updated stock basis tabs.
1.1
680.00
748.00
16
8/15/2024
AP
Updated novations deck with other pre-sale reorganizations.
1.8
640.00
1,152.00
16
8/15/2024
AP
Updated stock basis projection for next taxable year.
2.3
640.00
1,472.00
16
8/16/2024
RL
Call with Alina P. James T-C and Kevin W. - discussed Vents sale, novation agreements, potential U.S.
federal income tax risks, and steps to model risks at a high level.
0.5
1,008.00
504.00
16
8/16/2024
KW
Call with Alina P. James T-C and Richard L. - discussed Vents sale, novation agreements, potential U.S.
federal income tax risks, and steps to model risks at a high level.
0.5
960.00
480.00
16
8/16/2024
AP
Call with Rich L. James T-C and Kevin W. - discussed Vents sale, novation agreements, potential U.S.
federal income tax risks, and steps to model risks at a high level.
0.5
640.00
320.00
16
8/16/2024
RL
Reviewed e-mails from K&E re purchase price allocation and drafted reply.
1.1
1,008.00
1,108.80
16
8/16/2024
AP
Continued projected Vents sale impact calculation.
2.5
640.00
1,600.00
16
8/16/2024
AP
Met with James T-C, Rich L and Kevin W to walk through the projected 9/30/2024 taxable income and Vents
sale impact.
1.5
640.00
960.00
16
8/16/2024
AP
Met with Rich L, Randi M, Kevin W and Keith M to discuss 9/30/2024 projected taxable income timeline.
0.5
640.00
320.00
16
8/16/2024
KW
Researched 338(g) election ramifications.
1.0
960.00
960.00
16
8/16/2024
AP
Started Vents sale analysis based on projected 9/30/2024 calculation.
3.9
640.00
2,496.00
16
8/17/2024
RL
Call with Alina P. and Kevin W. - discussed gain calculation for RDX and Vents, novation agreements,
potential cancellation of indebtedness income, attribute reduction and other related U.S. federal income tax
consequences.
2.5
1,008.00
2,520.00
16
8/17/2024
KW
Call with Rich L. and Alina P. - discussed gain calculation for RDX and Vents, novation agreements, potential
cancellation of indebtedness income, attribute reduction and other related U.S. federal income tax
consequences. (Joined late)
1.4
960.00
1,344.00
16
8/17/2024
AP
Call with Rich L. and Kevin W. - discussed gain calculation for RDX and Vents, novation agreements,
potential cancellation of indebtedness income, attribute reduction and other related U.S. federal income tax
consequences.
2.5
640.00
1,600.00
16
8/17/2024
RL
Call with Sara B.Z., Nick W (of K&E), Alina P. and Kevin W. to discuss restructuring steps to mitigate U.S.
tax consequences, high-level U.S. federal income Tax consequences in the expected worst case scenario,
and next steps to more accurately model the ramifications.
1.5
1,008.00
1,512.00
16
8/17/2024
KW
Call with Sara B.Z., Nick W (of K&E), Alina P. and Rich L. to discuss restructuring steps to mitigate U.S. tax
consequences, high-level U.S. federal income Tax consequences in the expected worst case scenario, and
next steps to more accurately model the ramifications. (Dropped early)
0.6
960.00
576.00
16
8/17/2024
AP
Call with Sara B.Z., Nick W (of K&E), Kevin W. and Rich L. to discuss restructuring steps to mitigate U.S.
tax consequences, high-level U.S. federal income Tax consequences in the expected worst case scenario,
and next steps to more accurately model the ramifications.
1.5
640.00
960.00
16
8/17/2024
RL
Call with Alina P to review the two alternative projections of Vents/RDx sale.
1.6
1,008.00
1,612.80
16
8/17/2024
AP
Call with Rich L to review the two alternative projections of Vents/RDx sale.
1.6
640.00
1,024.00
16
8/17/2024
KW
Call with Alina P. - discussed RDX and vent dispositions, potential restructuring to mitigate U.S. tax
consequences, expected cancellation of indebtedness consequences for U.S. federal income tax purposes,
and next steps.
0.5
960.00
480.00
16
8/17/2024
AP
Call with Kevin W. - discussed RDX and vent dispositions, potential restructuring to mitigate U.S. tax
consequences, expected cancellation of indebtedness consequences for U.S. federal income tax purposes,
and next steps.
0.5
640.00
320.00
16
8/17/2024
KW
Reviewed work related to vents and RDX dispositions, formulating ideas to potentially mitigate adverse U.S.
federal income tax consequences.
1.2
960.00
1,152.00
16
8/17/2024
AP
Updated projection to consider Vents sale in FY2024 and RDx sale in FY2025.
2.8
640.00
1,792.00
16
8/18/2024
RL
Call with Kevin W. and Alina P. during which we formulated responses to K&E. Discussed expected refunds,
purchase price allocation, tax return filings, and the high-level model of U.S. federal income tax ramifications
of the dispositions.
2.4
1,008.00
2,419.20
16
8/18/2024
KW
Call with Rich L. and Alina P. during which we formulated responses to K&E. Discussed expected refunds,
purchase price allocation, tax return filings, and the high-level model of U.S. federal income tax ramifications
of the dispositions. (Joined late)
1.0
960.00
960.00
16
8/18/2024
AP
Call with Rich L. and Kevin W. during which we formulated responses to K&E. Discussed expected refunds,
purchase price allocation, tax return filings, and the high-level model of U.S. federal income tax ramifications
of the dispositions.
2.4
640.00
1,536.00
16
8/18/2024
AP
Call with Rich L to continue review of the Vents/RDx alternative projections.
2.0
640.00
1,280.00
16
8/18/2024
RL
Call with Rich L to continue review of the Vents/RDx alternative projections.
2.0
1,008.00
2,016.00
16
8/18/2024
RL
Reviewed and replied to various e-mails from K&E.
0.5
1,008.00
504.00
16
8/18/2024
AP
Finalized the Vents/RDx alternative projections.
1.7
640.00
1,088.00
16
8/18/2024
KW
Formulated responses to K&E's requests for feedback regarding RDX.
0.2
960.00
192.00
16
8/18/2024
KW
Teams meeting with James Talfourd-Cook, Alina P. and Rich L. We confirmed with James our draft
responses to K&E. Discussed expected refunds, purchase price allocation, tax return filings, and the high-
level model of U.S. federal income tax ramifications of the dispositions. (Joined late)
0.5
960.00
480.00
7
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 11 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
16
8/19/2024
KW
Call with Rich L and Alina P to various workstreams, open itmes, calculations estimating impact of novation
agreements executed in FY24, vents sale in FY24 and RDX sale FY25. (Dropped early)
0.4
960.00
384.00
16
8/19/2024
AP
Call with Rich L and Kevin W to various workstreams, open itmes, calculations estimating impact of
novation agreements executed in FY24, vents sale in FY24 and RDX sale FY25.
3.1
640.00
1,984.00
16
8/19/2024
RL
Call with Rich L and Kevin W to various workstreams, open itmes, calculations estimating impact of
novation agreements executed in FY24, vents sale in FY24 and RDX sale FY25.
3.1
1,008.00
3,124.80
16
8/19/2024
AP
Call with James T-C, Kevin W., Rich L., and Alina P. to discuss cancelation of indebtedness income, basis
reduction, asset dispositions, and related assumptions to estimate the U.S. federal income tax
consequences.
2.1
640.00
1,344.00
16
8/19/2024
RL
Call with James T-C, Kevin W., Rich L., and Alina P. to discuss cancelation of indebtedness income, basis
reduction, asset dispositions, and related assumptions to estimate the U.S. federal income tax
consequences.
2.1
1,008.00
2,116.80
16
8/19/2024
KW
Call with James T-C, Kevin W., Rich L., and Alina P. to discuss cancelation of indebtedness income, basis
reduction, asset dispositions, and related assumptions to estimate the U.S. federal income tax
consequences. (Joined late)
1.5
960.00
1,440.00
16
8/19/2024
KW
Reviewed high-level tax model estimating the impact of selling vents in FY24 and RDX in FY25, coupled with
execution of novation agreements in FY24.
0.9
960.00
864.00
16
8/20/2024
KW
Call with Kevin W, Connie C, Rich L to discuss accounting methods issues.
0.5
960.00
480.00
16
8/20/2024
CC
Call with Kevin W, Connie C, Rich L to discuss accounting methods issues.
0.6
820.00
492.00
16
8/20/2024
AP
Call with Kevin W, Connie C, Rich L to discuss accounting methods issues.
1.1
640.00
704.00
16
8/20/2024
AP
Reviewed intercompany debt schedule.
1.3
640.00
832.00
16
8/20/2024
DC
Reviewed updated FX calculations and step plan.
0.9
1,008.00
907.20
16
8/21/2024
JH
Call with Alina P on the -28 model.
0.8
640.00
512.00
16
8/21/2024
AP
Call with Jesse H to discuss -28 model.
0.8
640.00
512.00
16
8/21/2024
RL
Call with Annie L, Alina P, Kevin W, Keith M, Doug C, and Connie C re: deferred revenue recognition.
0.9
1,008.00
907.20
16
8/21/2024
KM
Call with Annie L, Alina P, Kevin W, Rich L, Doug C, and Connie C re: deferred revenue recognition. (Joined
late)
0.7
820.00
574.00
16
8/21/2024
DC
Call with Annie L, Alina P, Kevin W, Rich L, Keith M, and Connie C re: deferred revenue recognition.
0.9
1,008.00
907.20
16
8/21/2024
CC
Call with Annie L, Alina P, Kevin W, Rich L, Keith M, Doug C re: deferred revenue recognition. (Joined late)
0.6
820.00
492.00
16
8/21/2024
KW
Call with Annie L, Alina P, Rich L, Keith M, Doug C, and Connie C re: deferred revenue recognition.
(Dropped early)
0.3
960.00
288.00
16
8/21/2024
AP
Call with Annie L, Kevin W, Rich L, Keith M, Doug C, and Connie C re: deferred revenue recognition.
0.9
640.00
576.00
16
8/21/2024
JH
Created template for -28 analysis.
0.5
640.00
320.00
16
8/21/2024
KM
Researched treatment of deferred revenue with potential transaction.
0.5
820.00
410.00
16
8/21/2024
HH
Reviewed documents pertaining to the stock basis model, intercompany debt calculations, and tax basis
balance sheets.
3.7
552.00
2,042.40
16
8/22/2024
RL
Call with Kevin W, Lucy G, Alina P, James T-C to discuss inventory write-off, Vents calculation, payables to
be included in the court order, insolvency of CFCs.
1.3
1,008.00
1,310.40
16
8/22/2024
LG
Call with Rich L, Kevin W, Alina P, James T-C to discuss inventory write-off, Vents calculation, payables to
be included in the court order, insolvency of CFCs.
1.3
680.00
884.00
16
8/22/2024
AP
Call with Rich L, Kevin W, Lucy G, James T-C to discuss inventory write-off, Vents calculation, payables to
be included in the court order, insolvency of CFCs.
1.3
640.00
832.00
16
8/22/2024
KW
Call with Rich L, Lucy G, Alina P, James T-C to discuss inventory write-off, Vents calculation, payables to be
included in the court order, insolvency of CFCs.
1.3
960.00
1,248.00
16
8/22/2024
HH
Reviewed documents pertaining to the stock basis model.
3.2
552.00
1,766.40
16
8/22/2024
AP
Updated workstreams, intercompany debt schedule.
0.9
640.00
576.00
16
8/23/2024
HH
Reviewed documents pertaining to the stock basis model.
2.0
552.00
1,104.00
16
8/26/2024
RL
Call with Alina P and Kevin W to discuss potential merger or 351 contribution and impact on ELA.
1.0
1,008.00
1,008.00
16
8/26/2024
KW
Call with Alina P and Richard L to discuss potential merger or 351 contribution and impact on ELA.
1.0
960.00
960.00
16
8/26/2024
AP
Call with Kevin W and Richard L to discuss potential merger or 351 contribution and impact on ELA.
1.0
640.00
640.00
16
8/26/2024
LG
Call with Alina P to discuss review of intercompany debt schedule.
0.6
680.00
408.00
16
8/26/2024
AP
Call with Lucy G to discuss review of intercompany debt schedule.
0.6
640.00
384.00
16
8/26/2024
RL
Call with Alina P to discuss merger issues, intercompany debt and novations.
1.6
1,008.00
1,612.80
16
8/26/2024
AP
Call with Rich L to discuss merger issues, intercompany debt and novations.
1.6
640.00
1,024.00
16
8/26/2024
JH
Prepared -28/CODI template.
2.1
640.00
1,344.00
16
8/26/2024
RL
Drafted e-mail to K. Wilkes re alternatives to merger.
0.1
1,008.00
100.80
16
8/26/2024
RL
Researched Norman Scott case, sec. 1.1502-19 examples re VM 203 and Sensormedics merger.
1.0
1,008.00
1,008.00
16
8/26/2024
HH
Reviewed documents pertaining to the stock basis model.
3.9
552.00
2,152.80
16
8/26/2024
AP
Updated intercompany debt schedule with CFC novations for all CFCs. Made note of variances to follow up
with Vyaire.
1.7
640.00
1,088.00
16
8/27/2024
HH
Call with Alina P. regarding tax basis balance sheets.
0.4
552.00
220.80
16
8/27/2024
AP
Call with Hannah H. regarding tax basis balance sheets.
0.4
640.00
256.00
16
8/27/2024
JH
Call with Hannah H. regarding attribute reduction model preparation.
0.3
640.00
192.00
16
8/27/2024
HH
Call with Jesse H. regarding attribute reduction model preparation.
0.3
552.00
165.60
16
8/27/2024
RL
Call with Alina P, Kevin W, Doug B to discuss US treatment of novations.
0.4
1,008.00
403.20
16
8/27/2024
DB
Call with Rich L, Kevin W, Alina P to discuss US treatment of novations.
0.4
1,150.00
460.00
16
8/27/2024
AP
Call with Rich L, Kevin W, Doug B to discuss US treatment of novations.
0.4
640.00
256.00
16
8/27/2024
KW
Call with Rich L., Alina P., and Doug. B. to discuss US treatment of novations.
0.4
960.00
384.00
16
8/27/2024
KW
Call with Alina P. to further discuss alternative to merger of VM 203 and Sensormedics.
0.4
960.00
384.00
16
8/27/2024
AP
Call with Kevin W. to further discuss alternative to merger of VM 203 and Sensormedics.
0.4
640.00
256.00
16
8/27/2024
RL
Call with Alina P to discuss novations and cfc questions.
0.5
1,008.00
504.00
16
8/27/2024
AP
Call with Rich L to discuss novations and cfc questions.
0.5
640.00
320.00
16
8/27/2024
RL
Call with Alina P, Kevin W, James T-C to discuss Vents and RDx sale updates, merger of VM 203 and
SensorMedics, timing of novations.
1.1
1,008.00
1,108.80
16
8/27/2024
KW
Call with Rich L, Alina P, James T-C to discuss Vents and RDx sale updates, merger of VM 203 and
SensorMedics, timing of novations. (Joined late)
0.9
960.00
864.00
16
8/27/2024
AP
Call with Rich L, Kevin W, James T-C to discuss Vents and RDx sale updates, merger of VM 203 and
SensorMedics, timing of novations.
1.1
640.00
704.00
16
8/27/2024
JH
Continued to update -28 model.
1.5
640.00
960.00
16
8/27/2024
RL
Drafted e-mail based on sale timing issue and tax exposure and RDx sale.
1.5
1,008.00
1,512.00
16
8/27/2024
AP
Drafted write - up of the application and impact on stock basis.
1.2
640.00
768.00
16
8/27/2024
RL
Prepared for call with J. Talford-Cook re Vents sale timing issue and tax exposure and RDx sale.
0.1
1,008.00
100.80
8
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 12 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
16
8/27/2024
AP
Researched sec. 1.1502-19(g), Example 2(ii) to apply to SensorMedics and VM 203.
0.6
640.00
384.00
16
8/27/2024
AP
Review of global intercompany debt schedule.
0.5
640.00
320.00
16
8/27/2024
CS
Reviewed inquiry re: withholding, Form 1042 filings.
0.2
960.00
192.00
16
8/27/2024
HH
Reviewed July book basis balance sheet files for 2024.
2.8
552.00
1,545.60
16
8/27/2024
RL
Sent message to K. Wilkes re Vents sale timing issue.
0.2
1,008.00
201.60
16
8/28/2024
RL
Call with Alina P and Kevin W to discuss the VM 203 and SensorMedics contribution.
0.5
1,008.00
504.00
16
8/28/2024
KW
Call with Rich L and Alina P to discuss the VM 203 and SensorMedics contribution.
0.5
960.00
480.00
16
8/28/2024
AP
Call with Rich L and Kevin W to discuss the VM 203 and SensorMedics contribution.
0.5
640.00
320.00
16
8/28/2024
RL
Call with Alina P to review the 9/30/2025 projection, including CODI impact.
1.8
1,008.00
1,814.40
16
8/28/2024
AP
Call with Rich L to review the 9/30/2025 projection, including CODI impact.
1.8
640.00
1,152.00
16
8/28/2024
AP
Calculated sec. 1.1502-19(g) Example 2(ii) as it would apply to VM 203 and SensorMedics contribution.
1.1
640.00
704.00
16
8/28/2024
HH
Continued reviewing July book basis balance sheet files for 2024.
3.1
552.00
1,711.20
16
8/28/2024
AP
Reviewed intercompany debt generating CODI.
1.5
640.00
960.00
16
8/28/2024
JH
Updated -28 model template for importation of tax basis balance sheets.
0.8
640.00
512.00
16
8/29/2024
HH
Call with Alina P. regarding -28 model and tax basis balance sheets.
0.5
552.00
276.00
16
8/29/2024
AP
Call with Hannah H. regarding -28 model and tax basis balance sheets.
0.5
640.00
320.00
16
8/29/2024
RL
Call with Alina Pand Kevin W to follow up on the VM 203 discussion and determine next steps.
1.7
1,008.00
1,713.60
16
8/29/2024
KW
Call with Rich L and Alina P to follow up on the VM 203 discussion and determine next steps.
1.1
960.00
1,056.00
16
8/29/2024
AP
Call with Rich L and Kevin W to follow up on the VM 203 discussion and determine next steps.
1.7
640.00
1,088.00
16
8/29/2024
RL
Call with Lucy G, Kevin W, Alina P, James T-C to discuss open items, Vents/RDx sales updates, intercompan
1.1
1,008.00
1,108.80
16
8/29/2024
KW
Call with Lucy G, Rich L, Alina P, James T-C to discuss open items, Vents/RDx sales updates, intercompany
1.1
960.00
1,056.00
16
8/29/2024
LG
Call with Rich L, Kevin W, Alina P, James T-C to discuss open items, Vents/RDx sales updates, intercompan
1.1
680.00
748.00
16
8/29/2024
AP
Call with Rich L, Kevin W, Lucy G, James T-C to discuss open items, Vents/RDx sales updates,
intercompany and third party debt CODI.
1.1
640.00
704.00
16
8/29/2024
CS
Email correspondence regarding withholding filings, Forms 1042 penalties and interest.
0.1
960.00
96.00
16
8/30/2024
RL
Call with Alina P to review the communication regarding CODI to be included in the Court Order under sec.
108(a)(1) and 108(d)(2).
1.1
1,008.00
1,108.80
16
8/30/2024
AP
Call with Rich L to review the communication regarding CODI to be included in the Court Order under sec.
108(a)(1) and 108(d)(2).
1.1
640.00
704.00
16
8/30/2024
AP
Updated draft to K&E regarding CODI.
0.6
640.00
384.00
TOTAL:
740.6
$478,284.20
9
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 13 of 14
Exhibit C
Code
Date
Initials Description
Hours
Rate
Amount
Vyaire Medical, Inc.
RECAP OF PROFESSIONAL SERVICES
August 1, 2024 - August 31, 2024
SUMMARY BY PROFESSIONAL:
Initials Name
Hours
Rate
Amount
DB
Doug Bekker
3.3
$1,150.00
$3,795.00
MM
Michael Masciangelo
2.0
1,150.00
2,300.00
DC
Doug Chestnut
11.9
998.72
11,884.80
RL
Rich Liebman
123.4
992.13
122,428.80
ZM
Zach Meyers
1.8
860.22
1,548.40
CS
Cathy Stopyra
0.3
960.00
288.00
KW
Kevin Wilkes
41.8
960.00
40,128.00
AL
Annie Lee
9.1
817.80
7,442.00
CC
Connie Cunningham
1.2
820.00
984.00
KM
Keith Mannor
2.7
820.00
2,214.00
MvK
Micscha van der Kamp
0.9
820.00
738.00
KA
Kevin Ainsworth
2.5
780.00
1,950.00
JP
Jesal Patel
1.7
760.00
1,292.00
RM
Randi Miller
18.6
700.71
13,033.20
ET
Eric Tal
0.5
680.00
340.00
LG
Lucy Germano
15.8
681.52
10,768.00
SA
Sara Anderson
3.0
656.00
1,968.00
GP
Greg Poci
60.0
616.00
36,960.00
JH
Jesse Hooker
21.0
528.57
11,100.00
AP
Alina Pierce
158.9
640.00
101,696.00
JG
John Gifford
32.6
601.67
19,614.40
HH
Hannah Hobson
48.3
552.00
26,661.60
NR
Nicole Roche
5.7
530.74
3,025.20
RK
Ryan Keating
4.6
484.00
2,226.40
EM
Eddie Mason
10.2
470.59
4,800.00
DP
Dante Petrone
33.9
452.00
15,322.80
NZ
Nick Zavis
5.8
396.00
2,296.80
JM
Jon Morici
1.0
348.00
348.00
KS
Kelsee Schofield
16.2
308.00
4,989.60
RYL
Ryan Lilly
53.1
284.00
15,080.40
KG
Kassandra Gillis
8.0
272.00
2,176.00
MK
Maxwell Kueppers
0.5
260.00
130.00
BB
Bryce Bertler
1.7
248.00
421.60
TO
Tom O'Callaghan
5.1
232.00
1,183.20
JS
Jared Schierbaum
28.0
220.00
6,160.00
EK
Emmitt Karrels
2.8
180.00
504.00
BP
Blake Peiffer
2.7
180.00
486.00
TOTAL:
740.6
$478,284.20
Blended Rate:
$645.81
SUMMARY BY PROJECT CATEGORY:
Code
Project Category
Hours
Amount
1
Federal Income Tax Returns/Extensions
143.8
$76,195.20
8
Fee Apps and Retention
68.9
29,304.00
13
State Income Tax Returns/Extensions
124.3
58,417.20
15
Transfer Pricing
7.4
7,064.00
16
Tax Consulting
396.2
307,303.80
TOTAL:
740.6
$478,284.20
10
Case 24-11217-BLS Doc 579-2 Filed 09/27/24 Page 14 of 14