HUNTON ANDREWS KURTH LLP 

Riverfront Plaza, East Tower 

951 East Byrd Street 

Richmond, Virginia 23219 

Telephone: (804) 788-8200 

Facsimile: (804) 788-8218 

Tyler P. Brown (VSB No. 28072) 

Jason W. Harbour (VSB No. 68220) 

Henry P. (Toby) Long, III (VSB No. 75134) 

Special Counsel to the Trustee

IN THE UNITED STATES BANKRUPTCY COURT 

FOR THE EASTERN DISTRICT OF VIRGINIA 

RICHMOND DIVISION 

In re: 

LECLAIRRYAN PLLC, 

Debtor.1

Chapter 7 

Case No. 19-34574 (KRH) 

FIRST INTERIM APPLICATION OF HUNTON ANDREWS KURTH LLP, SPECIAL 

COUNSEL FOR TRUSTEE, FOR ALLOWANCE OF COMPENSATION AND 

REIMBURSEMENT OF EXPENSES INCURRED 

Hunton Andrews Kurth (“Hunton”), special counsel for Lynn L. Tavenner, Chapter 7 

Trustee (the “Trustee”) for the bankruptcy estate of LcClairRyan PLLC (the “Debtor”), submits 

this interim application (the “Application”) for interim allowance of compensation for 

professional services rendered by Hunton to the Trustee during the period of November 1, 2019, 

through January 31, 2020 (the “First Application Period”), under sections 330 and 331 of title 11 

of the United States Code (the “Bankruptcy Code”), Rule 2016 of the Federal Rules of 

Bankruptcy Procedure (the “Bankruptcy Rules”), Rule 2016-1 of the United States Bankruptcy 

Court for the Eastern District of Virginia Local Bankruptcy Rules (the “Local Rules”). In 

support of this Application, Hunton represents as follows: 

 1

 The last four digits of the Debtor’s federal tax identification number are 2451. 

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I. JURISDICTION, VENUE AND PREDICATES FOR RELIEF 

1. This Court has jurisdiction over this Application pursuant to 28 U.S.C. §§ 157 and 

1334. This is a core proceeding within the meaning of 28 U.S.C. § 157(b)(2). Venue in this 

district is proper pursuant to 28 U.S.C. §§ 1408 and 1409. 

2. This matter is a core proceeding within the meaning of 28 U.S.C. § 157(b)(2). 

3. The predicates for the relief requested herein are section 327(e) of the Bankruptcy 

Code, Bankruptcy Rules 2014 and 2016, and Local Rules 2014-1 and 2016-1. 

II. BACKGROUND 

4. On September 3, 2019 (the “Petition Date”), the Debtor filed with the Court a 

voluntary petition for relief under Chapter 11 of Title 11 of the Bankruptcy Code, commencing 

the above-captioned Chapter 11 case. 

5. On October 4, 2019, this Court entered the Order of Conversion of Chapter 11 to 

Chapter 7 (Docket No. 140), converting the Debtor’s case to a case under Chapter 7 of the 

Bankruptcy Code. Upon conversion, the Trustee was appointed interim trustee, and no other 

trustee having been elected at the meeting of creditors, she continues to serve as Trustee. 

6. On November 1, 2019, the Trustee engaged Hunton as special counsel to 

represent the Trustee in this bankruptcy case in certain matters other than in the general 

administration of the case. On December 20, 2019, the Court entered its Order Authorizing the 

Employment and Retention of Hunton Andrews Kurth LLP as Special Counsel for the Trustee 

[D.I. 311], effective as of November 1, 2019. 

III. RELIEF REQUESTED 

7. Hunton submits this Application (a) for interim allowance of reasonable 

compensation for the actual, reasonable and necessary professional services that it has rendered 

as special counsel for the Trustee in this case for the First Application Period in the amount of 

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$81,121.00, and (b) for reimbursement of actual, reasonable and necessary expenses incurred in 

representing the Trustee during the First Application Period in the amount of $0.00. 

8. A summary schedule of the time expended by all Hunton professionals and 

paraprofessionals engaged in the representation of the Trustee during the First Application 

Period is attached hereto as Exhibit A. A summary schedule of hours and fees covered during 

the First Application Period, categorized by project code is attached hereto as Exhibit B. 

9. During the First Application Period, Hunton provided the following services to, 

and as requested by, the Trustee: (i) advising the Trustee in connection with the termination of 

the Debtor’s 401(k) benefit plan and distribution of certain related plan funds; and (ii) advising 

the Trustee with respect to certain benefits regulations. In performing the services detailed in 

this Application, Hunton has endeavored to ensure that its professionals comply with the 

applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and any 

other applicable procedures or orders of the Court. 

10. Hunton has made no prior request for payment of professional fees in its capacity 

as special counsel to the Trustee. Hunton has received no payments for professional fees or 

expenses incurred during the First Application Period. While the estate does not currently have 

funds to pay Hunton’s fees incurred to date, funds are available to pay a portion of Hunton’s fees 

from forfeiture and expense account funds held by the 401(k) account that are not property of the 

estate and that may be used for the expenses in accordance with the terms of the 401(k) plan. 

11. In accordance with Bankruptcy Rule 2016 and Local Bankruptcy Rule 2016-1, a 

detailed chronological itemization of the services rendered by each professional and 

paraprofessional, calculated by tenths of an hour and categorized in accordance with the 

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appropriate project code and a detailed chronological itemization of the expenses incurred by 

Hunton during the First Application Period are attached hereto as Exhibit C. 

12. Hunton has endeavored to represent the Trustee in the most expeditious and 

economical manner possible. Tasks have been assigned to attorneys and paralegals at Hunton so 

that the work has been performed by those most familiar with the particular matter or task and, 

where attorney involvement was required, by the lowest hourly rate professional appropriate for 

a particular matter. Moreover, Hunton has endeavored to coordinate with any other 

professionals involved in this case so as to minimize any duplication of effort and to minimize 

attorneys’ fees and expenses to the Trustee. Hunton believes it has been successful in this 

regard. 

13. No agreement or understanding exists between Hunton and any other person for 

the sharing of compensation received or to be received for services rendered in or in connection 

with this case. 

IV. REQUEST FOR LIMITED WAIVER OF BANKRUPTCY RULE 2002(A)(6) 

14. Pursuant to Bankruptcy Rule 2002(a)(6) and Local Bankruptcy Rule 2002-1(A), 

the proponent of an application for compensation or reimbursement of expenses in excess of 

$1,000 is required to give notice of the hearing on the application (“Notice”) to the debtor, the 

trustee, and all creditors, except as stated by order of the Court. 

15. The creditor mailing matrix provided by the Court lists over 30,200 potential 

creditors in this case. Hunton submits that providing Notice and/or a copy of the Application via 

mail to all such parties would impose an extraordinary burden on the estate, with the cost of 

postage running into the many thousands of dollars. Thus, Hunton respectfully requests that the 

Court grant Hunton a limited waiver of Rule 2002(a)(6) and Local Rule 2002-1(A) by 

authorizing Hunton to serve Notice and a copy of this Application electronically and/or by firstCase 19-34574-KRH Doc 390 Filed 03/02/20 Entered 03/02/20 18:12:53 Desc Main

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class mail to: (i) the office of the U.S. Trustee pursuant to Local Rule 2002-1(C), (ii) on the Core 

Parties and 2002 List as defined in the Order Establishing Certain Notice, Case Management 

and Administrative Procedures [Ecf. No. 38], and (iii) to serve Notice only via first class mail, 

postage prepaid, on all parties who have filed a notice of appearance in this case and provided a 

mailing address, but do not receive service electronically, with an opportunity for such mailing 

recipients to request a full copy of the Application. Hunton submits that the proposed method of 

serving Notice is appropriately tailored to reach those parties who have expressed interest in this 

case, while properly balancing the costs to the estate. 

WHEREFORE, Hunton respectfully requests that this Court enter an Order, 

substantially in the form attached hereto (i) approving this Application, (ii) providing that 

Hunton be allowed on an interim basis the sum of $81,121.00 as compensation for reasonable 

and necessary professional services rendered to the Trustee, (iii) authorizing Hunton to be paid 

up to $70,040.70 of such compensation from funds available for such purposes in the Debtor’s 

401(k) account in the amounts agreed upon with the Trustee, and for any remaining sums to paid 

by the estate when the Trustee determines such funds are available, and (iv) for such other relief 

as the Court deems proper and just. 

Date: March 2, 2020 

 /s/ Tyler P. Brown 

Tyler P. Brown (VSB No. 28072) 

Jason W. Harbour (VSB No. 68220) 

Henry P. (Toby) Long, III (VSB No. 75134) 

HUNTON ANDREWS KURTH LLP 

Riverfront Plaza, East Tower 

951 East Byrd Street 

Richmond, Virginia 23219 

Telephone: (804) 788-8200 

Facsimile: (804) 788-8218 

Special Counsel for Trustee 

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CERTIFICATE OF SERVICE

 I hereby certify that on this 2nd day of March, 2020, a true copy of the foregoing 

Application was served on all parties receiving notices via CM/ECF and a true copy of the 

Notice of the foregoing Application was served by first class mail on the attached Service List. 

/s/ Tyler P. Brown 

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SERVICE LIST 

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Name 1 Name 2 Address City 

Matrix One Riverfront Plaza

LLC CN 4000 Forsgate Drive Cranbury 

Super‐Server, LLC 707 East Main Street, Suite 1425 Richmond GLC Business Services, Inc. 28 Prince Street Rochester Thomson Reuters Master Data Center P.O. Box 673451 Detroit Carlyle Overlook JV, LLC 711 High Street Des MoineBCa1, LLC c/o Beacon Capital Partners 200 State Street, 5th Floor Boston Parmenter Realty Fund III,

Inc. 701 Brickell Avenue, Suite 2020 Miami 

Latham & Watkins LLP 885 Third Avenue New York 60 State TRS (DE) LLC 320 Park Avenue, Floor 17 New York ConvergeOne, Inc. 3344 Highway 149 Eagan Page White Farrer Limited Bedford House, 21 John Street

Holborn 

Thomson West‐6292 P.O. Box 629 Carol StrePost Oak Realty Investment Partners, LP 13355 Noel Road, 22nd Floor Dallas Poe & Cronk Real Estate Group, Inc. 10 S Jefferson Street, Suite 1200 Roanoke BPP Lower Office REIT Inc. BPP Connecticut Ave LLC — BLDG ID: 26870 P.O. Box 209259 Austin EYP Realty LLC P.O. Box 844801 Los AngeleNew Boston Long Wharf,

LLC

c/o The Corporation Trust Company,

r/a 1209 Orange Street Wilmingto

Iron Mountain Records Management 448 Broadway Ulster ParNetRight Intermediate LLC iManage LLC 540 W. Madison Street, Suite 2400 Chicago Integreon Managed Solutions (ND) Inc. 3247 47th Street South Fargo 

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Name 1 Name 2 Address City 

Robert B. Van Arsdale, Esq. Office of the United States Trustee 701 East Broad Street, Suite 4304 Richmond Tyler P. Brown Hunton Andrews Kurth LLP 951 East Byrd Street Richmond Jason William Harbour Hunton Andrews Kurth LLP 951 East Byrd Street Richmond Henry Pollard Long, III Hunton Andrews Kurth LLP 951 East Byrd Street Richmond Jennifer Ellen Wuebker Hunton Andrews Kurth LLP 951 East Byrd Street Richmond Douglas M. Foley MCGUIREWOODS LLP Gateway Plaza 800 East Canal Street Richmond Sarah B. Boehm MCGUIREWOODS LLP Gateway Plaza 800 East Canal Street Richmond Shawn R. Fox MCGUIREWOODS LLP Gateway Plaza 800 East Canal Street Richmond ULX Partners, LLC 100 Broadway, 22nd Floor New York Karen M. Crowley, Esq. Crowley Liberatore P.C. 150 Boush Street, Suite 300 Norfolk Michael G. Gallerizzo, Esq. GEBHARDT & SMITH LLP One South Street, Suite 2200 Baltimore Michael D. Nord, Esq. GEBHARDT & SMITH LLP One South Street, Suite 2200 Baltimore Amy Simon Klug HOLLAND & KNIGHT LLP 1650 Tysons Boulevard, Suite 1700 Tysons Maria Ellena Chavez‐Ruark,

Esq. SAUL EWING ARNSTEIN & LEHR LLP 500 East Pratt Street, 9th Floor Baltimore 

David G. Barger Greenberg Traurig, LLP 1750 Tysons Boulevard, Suite 1000 McLean Thomas J. McKee, Jr. Greenberg Traurig, LLP 1750 Tysons Boulevard, Suite 1000 McLean Jennifer J. West, Esq. SPOTTS FAIN PC 411 East Franklin Street, Suite 600 Richmond Michael G. Wilson, Esq. MICHAEL WILSON PLC PO Box 6330 Glen Allen Nicola G. Suglia, Esq. Fleischer, Fleischer & Suglia, P.C.

Four Greentree Centre

601 Route 73 N., Suite 305 Marlton 

Bank Direct Capital Finance

c/o Kevin J. Funk

Durrette Arkema Gerson & Gill PC 1111 East Main Street, 16th Floor Richmond 

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Name 1 Name 2 Address City 

Harris County

c/o John P. Dillman

Linebarger Goggan Blair & Sampson,

LLP PO Box 3064 Houston 

Kenneth N. Whitehurst, III Office of the United States Trustee 701 East Broad Street, Suite 4304 Richmond Parma Richmond, LLC

c/o Kevin J. Funk

Durrette Arkema Gerson & Gill PC 1111 East Main Street, 16th Floor Richmond 

Joseph Corrigan

Iron Mountain Information Mgmt,

LLC One Federal Street Boston 

Robert C. Gill, Esq. SAUL EWING ARNSTEIN & LEHR LLP

1919 Pennsylvania Avenue, N.W.,

Suite 550 Washingto

Mary Joanne Dowd, Esq. Arent Fox LLP 1717 K Street, NW WashingtoJackson D. Toof, Esq. Arent Fox LLP 1717 K Street, NW WashingtoNeil E. McCullagh, Esq. SPOTTS FAIN PC 411 East Franklin Street, Suite 600 Richmond Cynthia L. Hegarty MORRISON SUND, PLLC 5125 County Road 101, Suite 200 MinnetonJoshua D. Stiff, Esq. WOLCOTT RIVERS GATES 200 Bendix Road, Suite 300 Virginia BeGrayson T. Orsini, Esq. WOLCOTT RIVERS GATES 200 Bendix Road, Suite 300 Virginia BeAmy Wiekel

Commonwealth of Pennsylvania

Department of Labor and IndustryCollections Support Unit 651 Boas Street, Room 925 Harrisburg 

Latonya Mallory

c/o Robert T. Hall

Hall & Sethi, P.L.C. 11260 Roger Bacon Drive, Suite 400 Reston 

David R. Ruby, Esq. ThompsonMcMullan, P.C. 100 Shockoe Slip, Third Floor Richmond William D. Prince IV, Esq. ThompsonMcMullan, P.C. 100 Shockoe Slip, Third Floor Richmond JM Partners, LLC Attn: John Marshall 6800 Paragon Place, Suite 202 Richmond 

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Name 1 Name 2 Address City 

Peter D. Bilowz, Esq. GOULSTON & STORRS PC 400 Atlantic Avenue Boston Douglas B. Rosner, Esq. GOULSTON & STORRS PC 400 Atlantic Avenue Boston Robert H. Chappell III, Esq. SPOTTS FAIN PC 411 East Franklin Street, Suite 600 Richmond Karl A. Moses, Jr., Esq. SPOTTS FAIN PC 411 East Franklin Street, Suite 600 Richmond Shawn C. Whittaker, Esq. Whittaker/Myers, PC 1010 Rockville Pike, Suite 607 Rockville Alexander R. Green, Esq. CLARK HILL, PLC

1001 Pennsylvania Ave NW, STE 1300

S Washingto

Linda Georgiadis

c/o Ronald A. Page, Jr.

Ronald Page, PLC P.O. Box 73524

N.Chesterfie

Lynn L. Tavenner, Trustee

c/o Paula S. Beran, Esq.

Tavenner & Beran, PLC 20 N. 8th Street, 2nd Floor Richmond 

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1 

IN THE UNITED STATES BANKRUPTCY COURT 

FOR THE EASTERN DISTRICT OF VIRGINIA 

RICHMOND DIVISION 

In re: 

LECLAIRRYAN PLLC, 

Debtor.1

Chapter 7 

Case No. 19-34574 (KRH) 

ORDER GRANTING FIRST INTERIM APPLICATION OF HUNTON ANDREWS 

KURTH LLP, SPECIAL COUNSEL FOR TRUSTEE, FOR ALLOWANCE OF 

COMPENSATION AND REIMBURSEMENT OF EXPENSES INCURRED 

Upon consideration of the First Interim Application (the “Application”) of Hunton 

Andrews Kurth LLP (“Hunton”), special counsel for Lynn L. Tavenner, Chapter 7 Trustee (the 

“Trustee”) for the bankruptcy estate of LeClairRyan PLLC (the “Debtor”) for the period from 

November 1, 2019, through January 31, 2020 (the “First Application Period”); and the Court 

having reviewed the Application, and finding that the Court has jurisdiction over this matter 

pursuant to 28 U.S.C. §§ 157 and 1334, and determining that proper and adequate notice has 

been given and that no other or further notice is necessary; and after due deliberation thereon; 

and good and sufficient cause appearing therefore, 

 IT IS HEREBY ORDERED that: 

1. The Application is GRANTED. 

2. Hunton is allowed interim compensation and reimbursement of expenses for the 

Application Period in the amounts set forth in the Application. 

3. Hunton is awarded fees in the amount of $81,121.00 as requested in the 

 1

 The last four digits of the Debtor’s federal tax identification number are 2451. 

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Application, on an interim basis, and the Trustee is authorized to allow Hunton to be paid up to 

$70,040.70 of such fees from the Debtor’s 401(k) account, with any remaining unpaid fees to be 

payable by the estate when the Trustee determines funds are available to make such payments. 

4. The Trustee is authorized and empowered to take such actions as may be 

necessary and appropriate to implement the terms of this Order. 

5. Hunton is granted a limited waiver of Bankruptcy Rule 2002(a)(6) and Local Rule 

2002-1 to serve a full copy of the Application as proposed therein. 

6. This Court shall retain jurisdiction with respect to all matters relating to the 

interpretation or implementation of this Order. 

7. This Order shall be effective immediately upon entry. 

Dated: _________________, 2020 

 __________________________________________ 

 UNITED STATES BANKRUPTCY JUDGE 

WE ASK FOR THIS: 

HUNTON ANDREWS KURTH LLP 

 /s/ Tyler P. Brown 

Tyler P. Brown (VSB No. 28072) 

Jason W. Harbour (VSB No. 68220) 

Henry P. (Toby) Long, III (VSB No. 75134) 

HUNTON ANDREWS KURTH LLP 

Riverfront Plaza, East Tower 

951 East Byrd Street 

Richmond, Virginia 23219 

Telephone: (804) 788-8200 

Facsimile: (804) 788-8218 

Special Counsel for the Trustee 

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LOCAL RULE 9022-1 CERTIFICATION 

I, Tyler P. Brown, hereby certify that the foregoing proposed order was served on all 

necessary parties. 

 /s/ Tyler P. Brown 

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EXHIBIT A

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Summary Schedule of all time expended by Hunton professionals and paraprofessionals 

First Application Period 

(From 11/1/2019 through 1/31/2020) 

Professional Name Position of the Applicant and 

Area of Expertise 

Hourly 

Billing Rate 

(including 

changes) 

Hours Value 

Brown, Tyler P Partner/Bankruptcy $883.00 10.00 $8,830.00 

Ritter, II, John G Partner/Tax & Erisa $903.00 2.00 $1,806.00 

Agostinho, Jessica N Partner/Tax & Erisa $736.00 1.20 $883.20 

Alexander, Michael W Associate/Tax & Erisa $622.00 110.40 $68,668.80 

Long, III, Henry P Associate/Bankruptcy $622.00 1.50 $933.00 

Grand Total 125.10 $81,121.00 

BLENDED RATE: $648.45 per hour 

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EXHIBIT B 

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Summary Schedule of hours and fees categorized by project code 

First Application Period 

(From 11/1/2019 through 1/31/2020) 

Project 

Code 

Description Hours Value 

160 Fee/Employment Applications 2.40 $1,936.50 

220 Labor Agreements/Pensions/Benefits 12.80 $8,646.20 

221 401(k) Administration 109.10 $70,040.70 

310 Claims Administration and Objections 0.80 $497.60 

Grand Total 125.10 $81,121.00 

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EXHIBIT C 

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Detailed Chronological Itemization of Services 

First Application Period 

(From 11/1/2019 through 1/31/2020) 

 

FEE / EMPLOYMENT APPLICATIONS 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/05/2019 T P BROWN 160 Work on draft retention 

application 

0.50 441.50 

11/27/2019 T P BROWN 160 Work on retention application 

and related conference with 

T.Long 

0.80 706.40 

12/02/2019 T P BROWN 160 Revise proposed retention 

application and forward to 

L.Tavenner and P.Beran to 

review 

0.30 264.90 

12/06/2019 T P BROWN 160 Revise retention application 

and related emails with 

Tavenner & Beran and T.Long 

0.10 88.30 

12/06/2019 H P LONG, III 160 Analyze, finalize and 

coordinate filing of Hunton's 

special counsel application 

(,50), and communications 

with T. Brown (.10) and P. 

Beran (.10) concerning the 

same 

0.70 435.40 

TOTAL 160 2.40 

LABOR AGREEMENTS/PENSIONS/BENEFITS 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/05/2019 T P BROWN 220 Emails and conference with 

M.Alexander 

0.80 706.40 

11/05/2019 M W ALEXANDER 220 Review background emails 

from LeClairRyan, United 

Lex, and L. Tavenner 

regarding benefits issues (.3); 

telephone conference with T. 

Brown regarding project to 

wrap up benefit plans and 

related issues (.3); begin 

reviewing and analyzing latest 

benefit plan Forms 5500 (.5); 

prepare notes regarding 

foregoing (.2) 

1.30 808.60 

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DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/06/2019 T P BROWN 220 Telephone call with 

L.Tavenner and P.Beran re 

401(k) plan and other issues 

0.30 264.90 

11/06/2019 M W ALEXANDER 220 Review LeClairRyan files for 

emails or documents relevant 

to benefit plans (.2); review 

notice of plan terminations 

and other benefit emails (.3) 

0.50 311.00 

11/07/2019 T P BROWN 220 Review emails with 

M.Alexander and trustee re 

401(k) issues 

0.10 88.30 

11/07/2019 M W ALEXANDER 220 Review initial emails from L. 

Tavenner regarding project to 

wrap up benefit plan (.2); 

prepare responses to L. 

Tavenner's initial emails (.3); 

continue reviewing and 

consolidating notes (.3); 

research welfare plan notice 

issue (.3) 

1.10 684.20 

11/08/2019 J G RITTER, II 220 Conference with Alexander 

regarding certifying/directing 

Fidelity regarding rollovers 

0.30 270.90 

11/13/2019 M W ALEXANDER 220 Telephone conference with J. 

Agostinho regarding prior 

work done for Company 

relating to welfare and 

retirement plans 

0.50 311.00 

12/02/2019 M W ALEXANDER 220 Telephone conference with 

DOL agent on no-name basis 

regarding 5500 

0.30 186.60 

12/02/2019 T P BROWN 220 Telephone call with 

L.Tavenner, P.Beran and 

M.Alexander re 401(k) issues 

0.60 529.80 

12/02/2019 T P BROWN 220 Review emails from P.Beran 

re LR payments to audit firm 

and related invoices 

0.20 176.60 

12/03/2019 M W ALEXANDER 220 Review and analyze DOL 

Notice regarding late 401k 

5500 (.2); research DOL 

voluntary compliance program 

procedures and penalties (.5); 

prepare email to L. Tavenner 

regarding DOL notice and 

related issues (.4) 

1.10 684.20 

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DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/04/2019 M W ALEXANDER 220 Review notes from conference 

with L. Smoot of the DOL 

(.1); prepare email to DOL 

agent Scott Albert regarding 

401k Form 5500 (.3); prepare 

list of questions to discuss 

with DOL (.3); office 

conference with J. Ritter 

regarding DOL notice (.3) 

1.00 622.00 

12/06/2019 T P BROWN 220 Emails with M.Alexander re 

call from 401(k) participant 

0.10 88.30 

12/06/2019 M W ALEXANDER 220 Review question from R. 

Nendel-Flores regarding 

collections from former LR 

clients (.1); request name of 

contact for Mr. Nendel-Flores 

from L. Tavenner and review 

reply from P. Beran (.1); 

prepare first draft of letter to 

former 401k participants 

regarding 2018 excess 

deferrals and related issues, 

and review related Fidelity 

letter and spreadsheet (1.3); 

prepare email to R. Ocheltree 

regarding draft letter (.2) 

1.70 1,057.40 

12/08/2019 M W ALEXANDER 220 Review response from R. 

Ocheltree regarding draft letter 

to 401k participants regarding 

correction (.1); review and 

analyze two spreadsheets sent 

by R. Ocheltree relating to 

calculations and corrections of 

401k excess deferrals during 

2018 plan year (.8); prepare 

notes and follow-up questions 

regarding same (.2) 

1.10 684.20 

12/09/2019 M W ALEXANDER 220 Continue review and analysis 

of spreadsheets relating to 

calculations and corrections of 

401k excess deferrals during 

2018 plan year (.6); finalize 

list of follow-up questions and 

send list to R. Ocheltree (.4) 

1.00 622.00 

12/12/2019 T P BROWN 220 Emails to and from 

M.Alexander re response to 

DOL on audit 

0.20 176.60 

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DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/13/2019 M W ALEXANDER 220 Review and analyze R. 

Ocheltree responses to followup questions regarding 

calculations and corrections of 

excess 401k deferrals for 2018 

(.3); request clarifications 

regarding same (.1); review 

clarifications from R. 

Ocheltree and begin reviewing 

related spreadsheet (.2) 

0.60 373.20 

TOTAL 220 12.80 

401(K) ADMINISTRATION 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/06/2019 M W ALEXANDER 221 Telephone conference with R. 

Ocheltree (UnitedLex) 

regarding 401k issues 

including general background, 

open issues, and next steps 

(1.3); office conference with J. 

Ritter regarding same (.1) 

1.40 870.80 

11/07/2019 M W ALEXANDER 221 Review and analyze Fidelity 

rollover form and prepare 

notes regarding same (.5); 

begin reviewing 401k 

documents relating to 

forfeiture account (.3); review 

email from Redacted

regarding unvested account 

(.1) 

0.90 559.80 

11/08/2019 M W ALEXANDER 221 Review Fidelity instructions 

regarding plan sponsor 

webstation (PSW) (.2); review 

account of participant 

Redacted relating to forfeiture 

issue (.4); telephone 

conference with Fidelity 

representative J. Soucy 

regarding miscellaneous 401k 

and PSW issues, including 

rollover approvals (.5); 

prepare email to L. Tavenner 

regarding approval of 

rollovers (.4); review and 

respond to email from P. 

Beran regarding same (.1); 

further review Fidelity 

rollover form (.2) 

1.80 1,119.60 

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DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/11/2019 M W ALEXANDER 221 Research 401k QJSA waiver 

and consent rules (1.0); 

request copies of 401k 

termination notice, special tax 

notice, and distribution notice 

from R. Ocheltree (.2); initial 

review and analysis of the 

notices (.6); prepare follow-up 

request to R. Ocheltree (.2); 

prepare email to L. Tavenner 

summarizing issues with 401k 

distribution forms (.4); begin 

researching 411(d)(3) plan 

termination vesting issue (.5) 

2.90 1,803.80 

11/12/2019 M W ALEXANDER 221 Continue overview of Fidelity 

PSW and miscellaneous 

documents and other 401k 

plan information (.7); review 

and analyze draft letter to 

participants regarding 

overpayments (.3); further 

analyze letter of direction to 

Fidelity with step-by-step 

directions regarding plan 

termination (.5); prepare notes 

summarizing foregoing and 

open issues (.4) 

1.90 1,181.80 

11/13/2019 M W ALEXANDER 221 Review and analyze past 

correspondence from Fidelity 

transition team (forwarded by 

L. Tavenner and J. Soucy) 

relating to 401k termination 

steps and open issues (1.0); 

telephone conference with 

Fidelity transition team 

regarding plan termination 

issues (.9); telephone 

conference with 401k 

participant Redacted regarding 

loan rollover issue (.3); review 

email responses from R. 

Ocheltree (.1); prepare followup question regarding Wells 

Fargo waiver (.1); prepare 

email to L. Tavenner 

regarding k-1 issue (.1); 

review response (.1); update 

401k notes regarding 

foregoing (1.0) 

3.60 2,239.20 

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6 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/13/2019 J N AGOSTINHO 221 Conference with M. 

Alexander regarding benefit 

plan terminations and related 

issues in connection with 

LeClair dissolution and 

bankruptcy. 

0.80 588.80 

11/14/2019 M W ALEXANDER 221 Telephone conference with L. 

Tavenner and P. Beran 

regarding 401k rollover forms 

and other termination issues 

(.3); prepare email to R. 

Ocheltree regarding 401k 

auditor (.1); three telephone 

conferences with Fidelity 

regarding rollover approval 

procedures and other issues 

(1.1); review and analyze five 

rollover request forms (1.2); 

review summary of Virginia 

notarization rules (.6); approve 

two rollover requests in 

Fidelity PSW and notify L. 

Tavenner regarding same (.2); 

telephone conference with two 

participants regarding loan 

rollover issues (.3); review 

completed Fidelity service 

requests (.3); telephone 

conference with T. Brown 

regarding audit and fiduciary 

issues (.2); leave voice 

message with auditor 

regarding 401k plan (.1) 

4.40 2,736.80 

11/14/2019 T P BROWN 221 Conference with M.Alexander 

re 401(k) and related issues 

0.20 176.60 

11/15/2019 M W ALEXANDER 221 Telephone conference with M. 

Boliek regarding plan audit 

and related issues (.5); review 

and respond to email from R. 

Ocheltree regarding Redacted

rollover (.1): telephone 

conference with Redacted

regarding same (.2); telephone 

conference with Fidelity 

testing and compliance 

representative (.5) 

1.30 808.60 

11/17/2019 M W ALEXANDER 221 Review plan loan reports 

posted in PSW 

0.20 124.40 

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7 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/18/2019 M W ALEXANDER 221 Review rollover election form 

sent by L. Tavenner (.1); 

review form and prepare 

response to L. Tavenner (.1); 

approve rollover in Fidelity 

PSW (.1) 

0.30 186.60 

11/19/2019 J G RITTER, II 221 Conference Alexander 

regarding forfeitures 

0.20 180.60 

11/19/2019 M W ALEXANDER 221 Review file correspondence 

regarding plan termination 

resolutions (.2); review and 

analyze resolutions (.3); 

telephone conference with 

Fidelity transition team 

regarding vesting of 

participants (.4); review and 

analyze PSW spreadsheets 

regarding same (.3); office 

conference with J. Ritter 

regarding vesting issues (.2); 

review notes and prepare list 

of talking points regarding 

plan termination and send to 

R. Ocheltree (.5); finalize 

review and analysis of 401k 

plan and SPD relating to 

forfeiture and vesting issues 

(.4); prepare email to J. 

Agostinho regarding same 

(.2); research IRS guidance, 

case law, and treatises 

regarding vesting of affected 

participants upon plan 

termination (1.0) 

3.50 2,177.00 

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8 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/20/2019 M W ALEXANDER 221 Continue researching and 

analyzing case law and IRS 

guidance regarding vesting 

upon termination and update 

notes regarding same (1.6); 

review J. Agostinho reply 

regarding vesting and 

distribution timing issues (.1); 

telephone conference with J. 

Agostinho regarding same 

(.3); review and respond to 

email from L. Tavenner 

regarding Redacted and 

review Redacted account in 

PSW (.4); telephone 

conference with Redacted (.1); 

office conference with J. Ritter 

regarding vesting and related 

issues (.3); further review and 

analyze PSW spreadsheets 

relating to forfeitures (.7); 

telephone conference with 

Fidelity representative 

regarding forced distribution 

date (.4); telephone conference 

with R. Ocheltree regarding 

miscellaneous issues (.6); 

review Redacted rollover 

request, prepare response to L. 

Tavenner, and approve 

rollover in PSW (.3); 

telephone conference with T. 

Brown regarding termination 

issues (.7); prepare notes 

regarding same (.2) 

5.70 3,545.40 

11/20/2019 J N AGOSTINHO 221 Conference with M. 

Alexander regarding timing 

for payout of benefits from 

terminated 401(k) plan. 

0.40 294.40 

11/20/2019 T P BROWN 221 Conference with M.Alexander 

re 401(k) issues and potential 

strategy and emails with LR 

personnel re proposed call 

0.90 794.70 

11/21/2019 J G RITTER, II 221 Conference with Alexander 

regarding forfeitures, 

directions/advice from 

Hermitage 

0.50 451.50 

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9 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/21/2019 M W ALEXANDER 221 Review notes and 

correspondence regarding 

open issues in preparation for 

call with R. Ocheltree (.5); 

telephone conference with R. 

Ocheltree and update notes 

(1.5); request updated 

participant reports in PSW 

(.1); review and analyze 

reports (.3); review rollover 

form from Redacted (.2); 

telephone conference with 

Redacted regarding notary 

issue (.2); prepare email to L. 

Tavenner regarding same (.1); 

review and update notes in 

preparation for call with D. 

Jones, C. Lange, and T. Brown 

regarding plan issues (.5); 

telephone conference with D. 

Jones, C. Lange, and T. Brown 

(.8); review DOL guidance 

regarding search for missing 

participants (.5); prepare email 

to T. Brown regarding timing 

of plan termination (.4); begin 

preparing draft email to L. 

Tavenner regarding same (.3) 

5.40 3,358.80 

11/21/2019 T P BROWN 221 Conference call with 

M.Alexander, D.Jones and 

C.Lang re 401(k) issues and 

prepare for call 

1.00 883.00 

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10 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/22/2019 M W ALEXANDER 221 Further research and analyze 

DOL guidance regarding plan 

termination issues (1.3); 

prepare list of questions for 

Fidelity regarding 

miscellaneous issues (.3); 

telephone conference with 

Fidelity regarding same (.4); 

telephone conference with 

participant Redacted regarding 

rollover form TSP-60 (.2); 

initial review of Redacted

form (.3); request additional 

information from Redacted

and review response (.2); 

prepare email to R. Ocheltree 

regarding Millennium Trust 

issues (.2); continue preparing 

email to L. Tavenner 

regarding timing of plan 

termination (.5); review form 

TSP-60 instructions sent by 

Redacted (.2); prepare followup email to Redacted (.2); 

review and respond to 

question from L. Tavenner 

regarding TSP-60 (.3); attempt 

to reach contact at Millennium 

Trust and leave message (.2); 

prepare email to participant 

Redacted regarding form TSP60 (.2); review and approve 

rollover form for Redacted

(.2); prepare response to L. 

Tavenner (.1) 

4.80 2,985.60 

11/22/2019 T P BROWN 221 Emails with M.Alexander re 

distribution from 401(k) plan 

0.10 88.30 

11/24/2019 M W ALEXANDER 221 Review notices from PSW and 

related documents including 

loan feedback file and de 

minimis distribution report 

(.2); update notes (.1) 

0.30 186.60 

11/25/2019 J G RITTER, II 221 Conference with Alexander 

regarding forfeitures, vesting 

requirements and plan 

expenses 

0.50 451.50 

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11 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/25/2019 M W ALEXANDER 221 Review email from Redacted

regarding rollover request (.1); 

telephone conference with 

Thrift Savings Plan regarding 

same (.1); prepare response to 

Redacted (.1); telephone 

conference with Fidelity 

regarding miscellaneous plan 

administration and termination 

issues (.6); research and 

analyze IRS guidance 

regarding vesting upon plan 

termination (.6); office 

conference with J. Ritter 

regarding same (.3); review 

PSW spreadsheets regarding 

cessation of contributions (.2) 

2.00 1,244.00 

11/26/2019 M W ALEXANDER 221 Review notes and PSW 

reports in preparation for call 

regarding termination timing 

(.2); telephone conference 

with L. Tavenner and P. Beran 

regarding same and vesting 

issue (1.2); telephone 

conference with T. Brown 

summarizing issues discussed 

with L. Tavenner (.2); respond 

to Redacted regarding TSP-60 

(.1); telephone conference 

with Fidelity regarding 

termination delay and plan 

loans (.6); telephone 

conference with two 

participants regarding loan 

payoff issues (.5); send list of 

loan participants to R. 

Ocheltree and request contact 

information (.2); review reply 

(.1) 

3.10 1,928.20 

11/26/2019 T P BROWN 221 Telephone call with 

M.Alexander re 401(k) plan 

issues; emails with 

L.Tavenner re same 

0.50 441.50 

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12 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

11/27/2019 M W ALEXANDER 221 Review plan loan contact 

information from R. Ocheltree 

(.2); prepare email to L. 

Tavenner regarding same and 

review reply (.2); telephone 

conference with Fidelity 

regarding Redacted rollover 

request (.3); review and reply 

to question from Redacted

(.2); review and sign Redacted

rollover form and post to 

Fidelity's PSW (.2); prepare 

emails to L. Tavenner and 

Redacted regarding same (.2); 

prepare email to R. Ocheltree 

regarding 2018 corrective 

distribution letter (.1); review 

and reply to email from S. 

Lenox regarding archived plan 

files (.1); work with IT 

department to download files 

(.2); review and complete 

Redacted TSP-60 form and 

forward to L. Tavenner (.3); 

review PSW accounts of ten 

participants with loan balances 

(.4); telephone conference 

with participants or leave 

messages regarding loan 

payoff issues (1.3); research 

401k audit firms online (.5); 

review and organize email 

correspondence relating to 

plan termination (.3); review 

Fidelity message regarding 

issue with Redacted rollover 

and conference with Fidelity 

regarding same (.4); telephone 

conference with participant 

Redacted regarding loan 

payoff (.3) 

5.20 3,234.40 

11/29/2019 M W ALEXANDER 221 Telephone conference with 

Fidelity transition team 

regarding status of Redacted

issue (.2); review PSW to 

confirm Redacted rollover 

completed (.1); telephone 

conference with Fidelity 

regarding loan payoff process 

(.2); prepare email to 

participant Redacted regarding 

same and review reply (.2) 

0.70 435.40 

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13 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/02/2019 M W ALEXANDER 221 Miscellaneous work relating to 

prospective audit firms, 

including emails, telephone 

calls, and follow-up 

conference call with L. 

Tavenner, P. Beran, and T. 

Brown regarding plan audit 

and other termination issues 

(2.5); miscellaneous 

correspondence, PSW review, 

and conference calls regarding 

loan payoff and rollover issues 

(.9); telephone conference 

with Fidelity transition team 

regarding miscellaneous 

participant and termination 

issues (.8); review Millennium 

Trust rollover agreements (.6); 

telephone conference with 

Millennium Trust regarding 

same and upcoming cashouts 

(.4); review emails and 

attachments relating to Elliott 

Davis invoices (.2) 

5.40 3,358.80 

12/03/2019 M W ALEXANDER 221 Miscellaneous email and 

telephone calls relating to 

potential audit firms (.7); 

miscellaneous review, 

analysis, and correspondence 

relating to participant loan 

payoff issues (1.3); 

miscellaneous work relating to 

identification of expenses paid 

by plan to Elliott Davis and 

other plan expenses (.7); 

review files to locate Elliott 

Davis engagement and 

withdrawal letters, and 

forward to L. Tavenner (.2); 

miscellaneous work with 

Millennium Trust regarding 

rollovers and annuity contracts 

(.7); review and respond to 

emails regarding Redacted

rollover, review Redacted

account, and prepare 

responses (.5); search for 

participant Redacted regarding 

benefit rollover, and leave 

message with current 

employer (.4); generate and 

review report in PSW of 

remaining participants with 

money purchase assets (.3) 

4.80 2,985.60 

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14 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/03/2019 T P BROWN 221 Review emails from and to 

M.Alexander re strategy and 

re audit fee payments and 

potential new auditor 

0.20 176.60 

12/04/2019 M W ALEXANDER 221 Telephone conference with 

Fidelity regarding Millennium 

Trust rollover spreadsheet (.2); 

review emails between 

Fidelity and Millennium Trust 

regarding annuity rollovers 

(.2); review plan document 

regarding treatment of money 

purchase plan assets (.3); 

review PSW Form 5500 filing 

procedures (.4); telephone 

conference with Fidelity 

representative regarding same 

(.3); assist four participants in 

resolving plan loan issues (.8); 

provide directions to Fidelity 

regarding same (.3); telephone 

conference with prospective 

plan auditor (.1); review and 

analyze Elliott Davis plan 

audit engagement and 

withdrawal letters (.5); office 

conference with J. Ritter 

regarding same (.1) 

3.20 1,990.40 

12/04/2019 J G RITTER, II 221 Conference with Alexander 

regarding 5500 audit and 

demand letter to Elliott Davis 

0.50 451.50 

12/05/2019 T P BROWN 221 Conference with M.Alexander 

re demand letter and 401(k) 

termination issues 

0.30 264.90 

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15 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/05/2019 M W ALEXANDER 221 Review email from Redacted

regarding loan issues, review 

PSW account regarding same, 

and prepare response to 

Redacted (.6); provide update 

to L. Tavenner regarding 

exclusion of loan participants 

from cashouts (.4); telephone 

conference with Fidelity 

regarding same (.2); review 

and respond to questions from 

prospective plan auditor, A. 

Boyles of YHB (.3); review 

responses from L. Tavenner 

regarding call with Keiter and 

send email to Keiter regarding 

same (.2); prepare initial 

outline and initial draft of 

demand letter to Elliott Davis 

(2.2); prepare email to R. 

Ocheltree regarding Elliott 

Davis facts, and review reply 

(.3); telephone conferences 

with participants regarding 

loan issues and review related 

PSW accounts and emails 

(1.0); review second TSP 

rollover form, send form to 

Lynn, and reply to participant 

(.3); telephone conference 

with T. Brown regarding 

miscellaneous plan 

termination and audit issues 

(.3) 

5.80 3,607.60 

12/06/2019 T P BROWN 221 Work on demand letter to 

prior auditor re audit and 

related email to Tavenner & 

Beran 

0.40 353.20 

12/06/2019 M W ALEXANDER 221 Review PSW for status of 

forceout to Millennium Trust 

(.1); review and respond to 

request from R. Ocheltree to 

exclude Redacted from 

forceout (.2); provide direction 

to Fidelity regarding same, 

and review responses (.2); 

review and reply to L. 

Tavenner emails regarding 

TSP rollover form and Keiter 

conference call (.3); notify B. 

DeFazio regarding conference 

call with Keiter (.1) 

0.90 559.80 

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16 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/07/2019 M W ALEXANDER 221 Review PSW to confirm 

Fidelity executed forceout of 

assets to Millennium Trust 

0.10 62.20 

12/09/2019 T P BROWN 221 Emails with M.Alexander re 

audit issues 

0.10 88.30 

12/09/2019 M W ALEXANDER 221 Review notes and 

correspondence regarding 

vesting claim from former 

participant Redacted (.2); 

review plan document and 

SPD regarding claims 

procedures and 

vesting/forfeiture provisions 

(.4); begin preparing first draft 

of claim denial letter to 

Redacted (.3); initial review of 

questions from prospective 

auditor T. Healy (of PBMares) 

(.2); telephone conference 

with T. Healy regarding same 

(.6); telephone conference 

with Keiter auditors, L. 

Tavenner, P. Beran and B. 

DeFazio regarding plan audits 

(.5); follow-up discussion with 

L. Tavenner and P. Beran 

regarding same (.2); prepare 

email to T. Brown regarding 

same (.1); forward signed TSP 

rollover form to Redacted (.1) 

2.60 1,617.20 

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17 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/10/2019 M W ALEXANDER 221 Telephone conference with 

Redacted regarding loan and 

review related PSW account 

(.2); review and respond to 

follow-up email from Keiter 

regarding plan audit (.2); 

telephone conference with 

prospective auditor A. Boyles 

(of YHB) (.3); telephone 

conference with Fidelity 

regarding audit issues and 

prepare related service request 

(.5); finalize responses to 

Redacted audit questions and 

forward to L. Tavenner for 

review (.7); begin preparing 

draft response letter to DOL 

regarding 5500 (.3); telephone 

conference with L. Tavenner, 

P. Beran, and T. Brown 

regarding request for 

information from Elliott Davis 

(.3); further review and 

analyze Elliott Davis 

engagement and withdrawal 

letters regarding return of plan 

information (.4) 

2.90 1,803.80 

12/10/2019 T P BROWN 221 Prepare for and participate in 

call with L.Tavenner, P.Beran 

and M.Alexander 

0.30 264.90 

12/11/2019 M W ALEXANDER 221 Review PSW relating to loan 

default for participant 

Redacted (.2); two telephone 

conferences with Redacted

regarding loan issue (.3); two 

conference calls with Fidelity 

regarding same (.5); prepare 

service request to Fidelity 

requesting correction of 

Redacted loan issue (.3); 

research and analyze DOL 

guidance and legal treatises 

regarding late 5500s, 

penalties, correction 

procedures, and related issues 

(1.9); continue preparing draft 

response letter to the DOL 

(2.0) 

5.20 3,234.40 

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18 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/12/2019 M W ALEXANDER 221 Continue reviewing and 

revising 5500 response letter 

to DOL (.5); office conference 

with J. Ritter regarding same 

(.2); request and review 

comments from T. Brown 

regarding letter to DOL (.2); 

revise letter accordingly (.5); 

finalize letter and send to L. 

Tavenner for review and 

provide instructions regarding 

same (.4); check PSW 

regarding Redacted loan (.1); 

review related email and 

attachment from Redacted and 

upload to PSW (.2); email B. 

DeFazio regarding Elliott 

Davis call and review reply 

(.2); telephone conference 

with IT department regarding 

LeClairRyan documents (.2); 

two telephone conferences 

with participant Redacted

regarding loan (.2); three 

telephone conferences (with 

R. Ocheltree, B. DeFazio and 

Keiter auditor) relating to 

documents needed for audit 

and related issues (.7) 

3.40 2,114.80 

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19 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/13/2019 M W ALEXANDER 221 Review PSW for status of loan 

payoffs and service request for 

Redacted (.1); review and 

respond to B. DeFazio 

regarding access to 2018 audit 

documents (.2); two telephone 

conferences with B. DeFazio 

regarding information for 

2018 audit (.2); review and 

analyze screen shot showing 

all audit documents (.3); 

review email from B. DeFazio 

to Keiter regarding audit 

support documents (.1); 

prepare email to T. Brown 

regarding same in relation to 

demand letter and review 

response (.3); send follow-up 

clarification email to Keiter 

regarding audit documents 

(.2); review and analyze audit 

bid estimate from Keiter, 

prepare email to T. Brown 

regarding same, and review 

reply (.4); prepare email to L. 

Tavenner regarding Keiter's 

bid (.2) 

2.00 1,244.00 

12/13/2019 T P BROWN 221 Emails with M.Alexander re 

ED audit letter and bid from 

Keiter 

0.20 176.60 

12/19/2019 M W ALEXANDER 221 Review message from 

Redacted regarding loan issue, 

review PSW account 

regarding same, and leave 

voice message with Redacted

(.4); prepare email to Redacted

regarding loan payoff issue 

(.1); prepare email to T. 

Brown regarding status of 

response to prospective audit 

firm, and review response (.2); 

prepare email to L. Tavenner 

regarding same (.2) 

0.90 559.80 

12/19/2019 T P BROWN 221 Emails with M. Alexander re 

bids for 401(k) audits 

0.20 176.60 

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20 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/26/2019 M W ALEXANDER 221 Continue preparing draft claim 

denial letter to participant 

Redacted relating to forfeited 

benefit (1.0); further review 

DOL claims rules and plan 

provisions regarding same 

(.2); review and finalize letter 

to Redacted and send to L. 

Tavenner with email 

explaining same (.3); review 

Fidelity PSW regarding status 

of loan payoffs (.1) 

1.60 995.20 

12/26/2019 T P BROWN 221 Review draft letter to deny 

vesting of 401(k) benefits 

0.20 176.60 

12/27/2019 T P BROWN 221 Review emails from and to M. 

Alexander re denial of vesting 

for 401(k) benefits 

0.20 176.60 

12/27/2019 M W ALEXANDER 221 Review revisions and 

questions from L. Tavenner 

regarding claim denial letter 

(.2); prepare response to L. 

Tavenner regarding same (.2); 

finalize letter and send to L. 

Tavenner (.1); prepare emails 

to participants Redacted

regarding rollover of 401k 

balances (.3); telephone 

conference with Fidelity 

regarding same and related 

issues (.2) 

1.00 622.00 

12/30/2019 M W ALEXANDER 221 Work with Fidelity to ensure 

final rollovers of remaining 

accounts and related issues 

(.5); review and reply to 

emails from participant 

Redacted regarding same (.2); 

review Redacted rollover 

form, sign form, and post to 

PSW (.3) 

1.00 622.00 

12/31/2019 T P BROWN 221 Review emails from and to M. 

Alexander re 401(k) 

termination and forfeiture 

account and consider related 

strategy 

0.20 176.60 

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21 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/31/2019 M W ALEXANDER 221 Check Fidelity's PSW to 

confirm participant count 

reduced to zero (.1); review 

PSW summary of remaining 

assets (.1); telephone 

conference with Fidelity 

regarding same (.2); provide 

plan termination status update 

to L. Tavenner (.1) 

0.50 311.00 

01/01/2020 M W ALEXANDER 221 Review and analyze Fidelity 

administrative services 

agreement regarding revenue 

sharing credits (.3); prepare 

email to Fidelity with followup questions regarding same 

(.1); preliminary review of two 

invoices posted in PSW (.1) 

0.50 311.00 

01/02/2020 M W ALEXANDER 221 Telephone conference with 

Fidelity regarding status of 

any future revenue sharing 

credits (.2); further review and 

analyze latest two invoices 

posted in Fidelity PSW (.4) 

0.60 373.20 

01/06/2020 M W ALEXANDER 221 Review and analyze annual 

audit report for Fidelity 

"investment strategy tool" (.2); 

research 401k audit 

requirements for computergenerated advice (.2); prepare 

email to L. Tavenner 

summarizing conclusions (.1); 

prepare email to R. Ocheltree 

regarding PSW user access 

list, and review reply (.3); 

prepare email to L. Tavenner 

regarding PSW user access list 

and requesting directions (.5); 

review response from L. 

Tavenner and revise access list 

accordingly (.3); telephone 

conference with Fidelity 

regarding same (.1) 

1.70 1,057.40 

01/07/2020 T P BROWN 221 Conference with M.Alexander 

re auditor engagement 

0.20 176.60 

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22 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

01/10/2020 M W ALEXANDER 221 Review email correspondence 

between L. Tavenner and 

Keiter regarding 401k audit 

(.2); at request of L. Tavenner, 

review and analyze Keiter's 

draft engagement letter (.8); 

research and analyze ERISA 

and DOL guidance regarding 

plan audit requirements (.3); 

review prior audit reports for 

LR 401k plan (.2); prepare 

email to T. Brown regarding 

auditor's hourly rates and 

review response (.3); prepare 

proposed revisions to 

engagement letter (.5); prepare 

email to L. Tavenner attaching 

proposed revisions and 

summarizing same (.5) 

2.80 1,741.60 

01/10/2020 T P BROWN 221 Emails with M.Alexander re 

engagement letter issues for 

Keiter auditing of plan; emails 

with L.Tavenner and with 

D.Jones re NYS tax filing 

0.50 441.50 

01/13/2020 T P BROWN 221 Telephone call with 

L.Tavenner and P.Beran re 

401(k) audit; email with 

L.Tavenner and P.Beran re 

end of attorney billing at LR 

0.30 264.90 

01/15/2020 M W ALEXANDER 221 Review audit proposal from T. 

Healy of PBMares and related 

email (.2); respond to T. Healy 

and forward proposal to L. 

Tavenner (.1) 

0.30 186.60 

01/17/2020 M W ALEXANDER 221 Review signed conflicts 

waiver; (.1); review request 

from L. Tavenner regarding 

Keiter engagement letter and 

waiver (.1); request 

clarification from L. Tavenner 

regarding same (.1); forward 

signed waiver and edits to 

engagement letter to Keiter 

with email summarizing same 

(.2) 

0.50 311.00 

01/20/2020 M W ALEXANDER 221 Review emails from Keiter 

relating to revised 401k audit 

engagement letter (.1); review 

Keiter fee schedule (.1); 

review revised engagement 

letter (.2); prepare email to L. 

Tavenner regarding same (.1) 

0.50 311.00 

Case 19-34574-KRH Doc 390 Filed 03/02/20 Entered 03/02/20 18:12:53 Desc Main

Document Page 41 of 42
23 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

01/23/2020 M W ALEXANDER 221 Search correspondence and 

notes relevant to 2018 

correction of excess deferrals 

and review same (.6); research 

IRS guidance regarding return 

of ineligible IRA contributions 

(.3); begin reviewing IRS 

guidance regarding correction 

of 401k excess amounts and 

related issues (.2) 

1.10 684.20 

01/24/2020 M W ALEXANDER 221 Review Keiter's request for 

audit access to Fidelity 

website (.1); prepare email to 

L. Tavenner regarding same 

and review response (.2); 

telephone conference with 

Fidelity regarding audit access 

and related issues (.5); request 

information from Keiter and 

review response (.2); review 

and complete Fidelity's user 

access form (.4); notify Keiter 

regarding same (.1) 

1.50 933.00 

TOTAL 221 108.70 

CLAIMS ADMINISTRATION AND OBJECTIONS 

DATE TIMEKEEPER TASK DESCRIPTION HOURS VALUE 

12/06/2019 H P LONG, III 310 Analyze and respond to 

question from P. Beran 

concerning documents related 

to ULXP and ABL loans, 

including analyzing and 

providing all such documents 

to P. Beran 

0.80 497.60 

TOTAL 310 0.80 

Case 19-34574-KRH Doc 390 Filed 03/02/20 Entered 03/02/20 18:12:53 Desc Main

Document Page 42 of 42