shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 1 of 6

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1 shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 1 of 6 ALVAREZ AND MARSAL DISPUTES AND INVESTIGATIONS, LLC Laureen Ryan 600 Madison Avenue New York, NY Phone: (212) Financial Advisor to the Chapter 11 Trustee UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK X : In re: : Chapter 11 : FIRESTAR DIAMOND, INC., et al., : Case No (SHL) : Debtors. : (Jointly Administered) : X FIFTH MONTHLY STATEMENT OF FEES AND EXPENSES OF ALVAREZ AND MARSAL DISPUTES AND INVESTIGATIONS, LLC, AS CHAPTER 11 TRUSTEE S FINANCIAL ADVISOR PURSUANT TO BANKRUPTCY CODE SECTIONS 330 AND 331 FOR THE PERIOD FROM OCTOBER 1, 2018 THROUGH OCTOBER 31, 2018 Name of Applicant: Authorized to Provide Professional Services to: Alvarez and Marsal Disputes and Investigations, LLC ( AM ) Richard Levin, Chapter 11 Trustee Effective Date of Retention: 6/14/2018 Period for Which Compensation and Reimbursement is Sought: October 1, 2018 through October 31, 2018 ( Statement Period ) Objection Deadline: November 24, 2018 Compensation Sought as Actual, Reasonable and Necessary for Statement Period for all debtors: $198,

2 shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 2 of 6 Reimbursement of Expenses Sought as Actual, Reasonable and Necessary for Statement Period for all debtors: $ Compensation Payable After Objection Deadline (80%): $158, Reimbursement of Expenses Payable After Objection Deadline (100%) $

3 shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 3 of 6 11/9/2018 To All Notice Parties Alvarez & Marsal Disputes and Investigations, LLC 600 Madison Ave New York, NY Phone: (212) Attn: Laureen M. Ryan Summary of Professional Fees and Expenses through October 31, 2018, not previously billed Matter Description Hours Total Fees Requested Total Expenses Requested Total Compensation Asset Search 1.00 $ $ Fraudulent Transfers $ 30, $ 30, Hearing 2.30 $ 1, $ 1, Monthly reporting $ 169, $ 169, Professional Fees/Retention $ 12, $ 12, Storage Units 3.40 $ 2, $ 2, Third Party Requests $ 11, $ 11, Work plan and Strategy 7.50 $ 4, $ 4, Subtotal before Discount $ 233, $ $233, Less Fee Discount 1 ($34,948.80) ($34,948.80) Totals net of Discount $198, $ $198, Summary of Hours Billed by Professionals and Paraprofessionals through October 31, 2018, not previously billed Professional Position/Title Department Total Billed Hours Total Compensation Laureen Ryan Managing Director Forensic Analysis $ $ 40, William Waldie Managing Director Forensic Analysis $ $ Andrea Gonzalez Managing Director Forensic Analysis $ $ 10, Peter Kwan Senior Director Forensic Analysis $ $ 1, Ganimet Bardhi Director Forensic Analysis $ $ 84, Seth Leibert Manager Forensic Analysis $ $ 63, Eric Hsia Senior Associate Forensic Analysis $ $ 1, Richard Bunyan Associate Forensic Analysis $ $ 28, Cecilia Saggio Paraprofessional Forensic Analysis $ $ 2, Matthew Ryan II Paraprofessional Forensic Analysis $ $ Totals before discount $ 233, TOTAL HOURS AND FEES (BEFORE DISC.) FOR PROFESSIONALS / PARAPROFESSIONALS $ 233, Summary of Reimbursable Expenses through October 31, 2018, not previously billed Standard Hourly Billing Delivery Services/Couriers Local meals Local travel - Transportation Total Reimbursable Expenses Amount $ $ $ $ Discount provided pursuant to the terms set forth in the Application for Authorization to Employ and Retain Alvarez & Marsal Disputes and Investigations, LLC as Financial Advisor to the Chapter 11 Trustee, nunc pro tunc to June 14, 2018 [Docket No. 235] which were approved as set forth in the Order Authorizing the Retention and Employment of Alvarez & Marsal Disputes and Investigations, LLC as Financial Advisor to the Chapter 11 Trustee [Docket No. 307]. 3

4 shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 4 of 6 Attached hereto as Exhibit A are contemporaneously maintained time entries for each individual providing services for the Statement Period. In accordance with the Order Pursuant to Sections 105(a) and 331 of the Bankruptcy Code, Bankruptcy Rule 2016 and Local Rule Establishing Procedures for Monthly Compensation and Reimbursement of Expenses of Professionals, dated March 29, 2018 (the Interim Compensation Order ) [Docket No. 82], Alvarez and Marsal Disputes and Investigations LLC, ( AM ) hereby submits this fourth monthly fee statement (the Fifth Monthly Fee Statement ), seeking compensation for services rendered and reimbursement of expenses incurred as Financial Advisor to the Chapter 11 Trustee, for the period from October 1, 2018 through October 31, By this Fifth Monthly Fee Statement, AM seeks payment in the amount of $158,820.96, which is comprised of (i) eighty percent (80%) of the total amount of compensation sought for actual and necessary services rendered during the Statement Period and (ii) reimbursement of one hundred percent (100%) of actual and necessary expenses incurred in connection with such services during the Statement Period. NOTICE AND OBJECTION PROCEDURES Notice of this Fifth Monthly Fee Statement shall be given by or hand or overnight delivery upon: (a) the Debtors, 592 5th Avenue, 3rd Floor, New York, New York 10036, attn.: Mark Samson; (b) counsel to the Trustee, Jenner & Block LLP, 919 Third Avenue, New York, New York 10022, attn.: Marc Hankin, Esq.; (c) the Debtors counsel, Klestadt Winters Jureller Southard & Stevens, LLP, 200 West 41st Street, 17th Floor, New York, New York 10018, attn.: Ian R. Winters and Joseph C. Corneau, and Forchelli Deegan Terrana LLP, 333 Earle Ovington Blvd., Suite 1010, Uniondale, New York 11553, attn.: Gerard R. Luckman; (d) counsel to Israel Discount Bank of New York, Troutman Sanders LLP, 875 Third Avenue, New York, New York 4

5 shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 5 of , attn.: Brett D. Goodman and Troutman Sanders LLP, 600 Peachtree Street, NE, Suite 3000, Atlanta, Georgia 30308, attn.: Harris B. Winsberg and Matthew R. Brooks; (e) counsel to HSBC Bank USA, LLC, Allen & Overy LLP, 1221 Avenue of the Americas, New York, New York 10020, attn.: Ken Coleman; (f) counsel to any Official Committee of Unsecured Creditors appointed in the Chapter 11 Cases, if one is appointed; (g) the Office of the United States Trustee, 201 Varick Street, Suite 1006, New York, New York 10014, attn.: Richard Morrissey; and (h) Baker & Hostetler LLP, 45 Rockefeller Plaza, 14 th Floor, New York, New York , attn..: Jorian L. Rose (each a Notice Party and collectively, the Notice Parties ). Objections to this Third Monthly Fee Statement, if any, must be served upon the Notice Parties, and by hand or overnight delivery upon Alvarez and Marsal Disputes and Investigations, LLC, 600 Madison Avenue, New York, New York 10022, attn..: Laureen Ryan, no later than November 24, 2018 at 4:00 p.m. (Prevailing Eastern Time) (the Objection Deadline ), setting forth the nature of the objection and the specific amount of fees or expenses at issue. If no objections to this Fifth Monthly Fee Statement are received by the Objection Deadline, the Debtors shall promptly pay AM 80% of the fees and 100% of the expenses identified in this Fifth Monthly Fee Statement. To the extent that an objection to Fifth Monthly Fee Statement is received on or before the Objection Deadline, the Debtors shall withhold payment of that portion of this Fifth Monthly Fee Statement to which the objection is directed and promptly pay the remainder of the fees and expenses in the percentages set forth above. To the extent such an objection is not resolved, it shall be preserved and scheduled for consideration at the next interim fee application hearing. 5

6 shl Doc 574 Filed 11/09/18 Entered 11/09/18 16:10:58 Main Document Pg 6 of 6 RESERVATION OF RIGHTS AM reserves the right to amend the fees and expense reimbursement sought herein in the event that a subsequent review of AM s records reveals that additional professional services were rendered or expenses incurred which were not processed in advance of this Fifth Monthly Fee Statement. In the event such amendments are required, AM reserves the right to seek such additional fees or expenses in any subsequent fee applications or monthly fee statements. Dated: New York, New York November 9, 2018 ALVAREZ AND MARSAL DISPUTES AND INVESTIGATIONS, LLC By: /s/ Laureen M. Ryan Laureen M. Ryan 600 Madison Avenue New York, New York Telephone: (212) lryan@alvarezandmarsal.com Financial Advisor to the Chapter 11 Trustee Richard Levin 6

7 Pg 1 of 17 EXHIBIT A TIME/EXPENSE RECORDS

8 Pg 2 of 17 November 9, 2018 Firestar Diamond, Inc D Richard Levin, Esq. Jenner & Block LLP 919 Third Avenue New York, NY Re: FIRESTAR DIAMOND, INC., et al., Debtors Case # (SHL) (the Action ) SERVICES RENDERED By Alvarez & Marsal Disputes and Investigations, LLC through October 31, 2018, not previously billed Bunyan, Jr., Richard AssetSearch Asset Search Working session with A&M Team A&M Team (Ryan/Bunyan) regarding 0.30 $ $ $ $ Jenner requests for information. Ryan, Laureen AssetSearch Asset Search External communications with Jenner and A&M Team A&M Team (Ryan/Bunyan/Gonzalez) regarding addresses and supporting documentation for notifications. Ryan, Laureen AssetSearch Asset Search Internal communications with A&M Team A&M Team (Ryan/Bunyan) regarding Jenner requests for information. Ryan, Laureen AssetSearch Asset Search Working session with A&M Team A&M Team (Ryan/Bunyan) regarding Jenner requests for information $ $ $ $ Asset Search Total 1.00 $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with Debtors (Garcia) regarding payroll document 0.30 $ $ $ $ requests. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of payroll documents received and drafting of to Debtors for 0.40 $ $ $ $ teleconference discussion. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Drafting of to summarize teleconference with Debtors regarding 0.20 $ $ $ $ payroll document requests. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of additional payroll support received from Debtors $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers correspondence related to fraudulent transfers work streams $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of Access queries of Fantasy and FFJ cash accounts to identify 0.60 $ $ $ $ transfers to non-debtors and insiders. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Running of Access queries on FDI, Fantasy, and FFJ Loan and 1.20 $ $ $ $ Intercompany accounts to obtain general ledger detail. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Supplementing of FDI, Fantasy, and FFJ cash queries to include transfers 0.60 $ $ $ $ to BBB and SDC. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Running of Access queries on A. Jaffe's cash accounts and formatting of 1.80 $ $ $ $ GL detail in Excel. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to FDI cash query GL detail to identify transfers to non-debtors 0.70 $ $ $ $ and insiders. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review Fantasy, Firestar Fine Jewelry and Firestar general ledger data $ $ 1, $ $ 1, Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Verifying of A. Jaffe cash query data to other sources $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of additional payroll support received from Debtors $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Drafting of listing of loan and intercompany accounts reviewed to 0.50 $ $ $ $ supplement cash analyses. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Formatting of FDI loan and intercompany account GL detail to identify 1.60 $ $ $ $ vendors paid on behalf of non-debtors and insiders. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to FDI cash query GL detail to identify transfers to non-debtors and insiders based on loan and intercompany account detail reviewed $ $ 1, $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to FDI, Fantasy, and FFJ cash transfer analyses per review 0.80 $ $ $ $ comments. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review general ledger cash payment analysis $ $ $ $ Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review Firestar general ledger data $ $ $ $ Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review general ledger cash payment analysis $ $ $ $

9 Pg 3 of 17 Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Running of Access queries to identify transactions to A. Jaffe's cash 1.10 $ $ $ $ accounts. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Drafting of correspondences with forensic technology team to 0.60 $ $ $ $ identify A. Jaffe general ledger tables needed for queries. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Preparation of Transfers to Insiders Analysis including supplementing 3.10 $ $ 1, $ $ 1, detail tabs, running pivot tables, and updating summary table. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Preparation of GL Cash Transfers to US Non-Debtors Analysis including 3.40 $ $ 1, $ $ 1, supplementing detail tabs, running pivot tables, and updating summary table. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Ryan/Gonzalez/Bunyan) regarding 0.40 $ $ $ $ analysis of Debtor's general ledger data. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review of payroll data from the Debtors $ $ $ $ Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Ryan/Gonzalez/Bunyan) regarding 0.40 $ $ $ $ analysis of Debtor's general ledger data. Ryan, Laureen Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Ryan/Gonzalez/Bunyan) regarding 0.40 $ $ $ $ analysis of Debtor's general ledger data. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to analyses after A&M meeting $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Formatting of A. Jaffe cash account query and drafting of $ $ $ $ correspondence to forensic technology team. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Running of queries in Access to obtain GL detail for all relevant loan and 0.40 $ $ $ $ intercompany accounts. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Preparation of workbook with all loan and intercompany GL detail to 1.00 $ $ $ $ identify outstanding balances at the petition date and addition of loan balances to analyses. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Research into debit side of cash credit journal entries to gain insight into 0.50 $ $ $ $ reasons for transfers. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to Transfers to Insiders and GL Cash Transfers analyses $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Gonzalez/Bunyan) regarding analysis of 1.10 $ $ $ $ A. Jaffe's general ledger data. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review and formatting of A. Jaffe cash account query run by forensic 0.60 $ $ $ $ technology team. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Supplementing of Transfers to Insiders and GL Cash Transfers analyses 2.80 $ $ 1, $ $ with new data obtained by forensic technology team. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review analysis of payments to insiders $ $ $ $ Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Gonzalez/Bunyan) regarding analysis of 1.10 $ $ $ $ A. Jaffe's general ledger data. Kwan, Peter Fraud_Trans Fraudulent Transfers Preparation of analytical data set and data analysis $ $ $ $ Kwan, Peter Fraud_Trans Fraudulent Transfers Research Vendor Master entries relating to Spiffing Vendor $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Comparison of outstanding loan and intercompany balances per GL detail 0.30 $ $ $ $ and amounts disclosed on Debtors' bankruptcy schedules. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Gonzalez/Bunyan) regarding analysis of 0.40 $ $ $ $ transfers to non-debtors. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Relativity research regarding reasons for select payments $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of A. Jaffe loan and intercompany account GL detail to identify 1.20 $ $ $ $ additional transfers to non-debtors. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of loan and intercompany account GL detail to identify credits 1.20 $ $ $ $ made to non-cash accounts. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to Transfers to Insiders and GL Cash Transfers analyses 2.80 $ $ 1, $ $ including additional research into reasons for payments. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Gonzalez/Bunyan) regarding analysis of 0.40 $ $ $ $ transfers to non-debtors. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review analysis of payments to non-debtors $ $ $ $ Ryan, Laureen Fraud_Trans Fraudulent Transfers External communications with Trustee, Jenner and A&M Team (Ryan/Gonzalez) regarding transfer analysis. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Gonzalez/Bunyan) regarding analysis of 0.30 $ $ $ $ transfers to non-debtors and insiders. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of A. Jaffe loan and intercompany account detail to identify noncash 0.70 $ $ $ $ entries and the outstanding balances at the petition date. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to Transfers to Insiders and GL Cash Transfers analyses per 2.80 $ $ 1, $ $ review comments. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of A. Jaffe SOFA and SOAL for loan and intercompany accounts disclosed $ $ $ $

10 Pg 4 of 17 Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Review analysis of payments to insiders and non-debtors $ $ 1, $ $ 1, Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Gonzalez/Bunyan) regarding analysis of 0.30 $ $ $ $ transfers to non-debtors and insiders. Ryan, Laureen Fraud_Trans Fraudulent Transfers Internal communications with A&M Team (Ryan/Gonzalez) regarding analysis of transfers to non-debtors and insiders. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of A. Jaffe SOFA and SOAL support provided by Marks Paneth to 0.50 $ $ $ $ identify loan and intercompany account balances. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Relativity research related to the reason for select transfers from Debtors $ $ $ $ Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Ryan/Gonzalez/Bunyan) regarding 0.50 $ $ $ $ analysis of transfers to non-debtors and insiders. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Teleconference with Jenner and A&M Team (Ryan/Gonzalez/Bunyan) 0.40 $ $ $ $ regarding transfers to insiders and non-debtors. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Review of Firestar Jewelry, Inc. inventory detail per Debtors and $ $ $ $ correspondence with forensic technology team regarding inventory reports that can be run. Bunyan, Jr., Richard Fraud_Trans Fraudulent Transfers Updates to Transfers to Insiders and GL Cash Transfers analyses per 0.30 $ $ $ $ review comments and formatting of summary tables into PDF's for call with Jenner. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Ryan/Gonzalez/Bunyan) regarding 0.50 $ $ $ $ analysis of transfers to non-debtors and insiders. Gonzalez, Andrea Fraud_Trans Fraudulent Transfers Teleconference with Jenner and A&M Team (Ryan/Gonzalez/Bunyan) 0.40 $ $ $ $ regarding transfers to insiders and non-debtors. Kwan, Peter Fraud_Trans Fraudulent Transfers Preparation of analytical data set and data analysis $ $ $ $ Kwan, Peter Fraud_Trans Fraudulent Transfers Extract Trial Balance Data $ $ $ $ Ryan, Laureen Fraud_Trans Fraudulent Transfers Review of draft analysis of transfers to non-debtors and insiders $ $ $ $ Ryan, Laureen Fraud_Trans Fraudulent Transfers Teleconference with A&M Team (Ryan/Gonzalez/Bunyan) regarding 0.50 $ $ $ $ analysis of transfers to non-debtors and insiders. Ryan, Laureen Fraud_Trans Fraudulent Transfers Teleconference with Jenner and A&M Team (Ryan/Gonzalez/Bunyan) 0.40 $ $ $ $ regarding transfers to insiders and non-debtors. Ryan, Laureen Fraud_Trans Fraudulent Transfers External communications with Jenner, Trustee and A&M Team (Ryan/Gonzalez/Bunyan) regarding documentation related to certain transfers to insiders and non-debtors. Ryan, Laureen Fraud_Trans Fraudulent Transfers External communications with Getzler, Debtors and Marks Paneth and 0.30 $ $ $ $ A&M Team (Ryan/Gonzalez) regarding follow-up on open inquiries on assets transferred. Ryan, Laureen Fraud_Trans Fraudulent Transfers Teleconference with Jenner and A&M Team (Ryan) regarding London property and other estate matters $ $ $ $ Fraudulent Transfers Total $ 30, $ 25, Ryan, Laureen Hearing Hearing Attend hearing in bankruptcy court and related Working session with Chapter 11 Trustee and US Trustee $ $ 1, $ $ 1, Hearing Total 2.30 $ 1, $ 1, Bunyan, Jr., Richard Month_Rep Monthly reporting Linking of MOR summary schedules to underlying detail schedules in 2.10 $ $ $ $ workbook. Leibert, Seth Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Leibert) regarding MORs $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Communications to/from A. Jaffe employees and A&M regarding monthly 0.40 $ $ $ $ and weekly reporting support workpapers. Leibert, Seth Month_Rep Monthly reporting Prepare draft A. Jaffe Monthly Operating Report $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ 1, $ $ 1, Ryan, Laureen Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Leibert) regarding MORs. Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi) regarding Firestar MOR. Ryan, Laureen Month_Rep Monthly reporting Teleconference with Trustee and A&M Team (Ryan) regarding Firestar MOR. Ryan, Laureen Month_Rep Monthly reporting Internal communications with A&M Team (Ryan/Bardhi) regarding Firestar 0.30 $ $ $ $ MOR. Ryan, Laureen Month_Rep Monthly reporting External communications with Debtors, Getzler and A&M Team (Ryan/Bardhi/Leibert) regarding preparation of reports and other related activities.

11 Pg 5 of 17 Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi/Leibert) regarding Jaffee MOR. Bardhi, Ganimet Month_Rep Monthly reporting Research and respond to Mark Samson's re Fantasy stock sale $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Communicate with team on outstanding items in Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Discuss prepaid expenses with Isaac $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding cash 0.50 $ $ $ $ collateral report and Firestar MOR. Bardhi, Ganimet Month_Rep Monthly reporting Quality control review of Firestar cash collateral report $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with Getzler (Kaufman) and A&M Team (Bardhi/Leibert) 0.70 $ $ $ $ regarding Firestar MOR. Bardhi, Ganimet Month_Rep Monthly reporting Complete journal entries and send to Isaac $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Continue updating Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Continue preparing Firestar Income Statement $ $ 1, $ $ Bardhi, Ganimet Month_Rep Monthly reporting Prepare adjusting entries for August Firestar general ledger $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Continue to prepare adjusting journal entries, analyze updated trial 2.70 $ $ 1, $ $ 1, balance for Firestar. Leibert, Seth Month_Rep Monthly reporting Communications to/from A. Jaffe employees and A&M regarding monthly 1.30 $ $ $ $ and weekly reporting support workpapers. Leibert, Seth Month_Rep Monthly reporting Teleconference with Trustee (Levin) regarding A. Jaffe MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Prepare updates of the A. Jaffe Monthly Operating Report $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Working session with Getzler (Samson) regarding A. Jaffe MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding cash 0.50 $ $ $ $ collateral report and Firestar MOR. Leibert, Seth Month_Rep Monthly reporting Teleconference with Getzler (Kaufman) and A&M Team (Bardhi/Leibert) 0.70 $ $ $ $ regarding Firestar MOR. Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi) 0.30 $ $ $ $ regarding preparation of reports and other related activities. Ryan, Laureen Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $ Ryan, Laureen Month_Rep Monthly reporting Internal communications with A&M Team (Ryan/Bardhi) regarding Firestar 0.50 $ $ $ $ MOR. Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding Firestar AR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Prepare Firestar MOR schedule MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Update Firestar MOR update cash register $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Update professional fees supporting tab showing calculations $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 1.00 $ $ $ $ Fantasy inventory changes, Working session with Firestar employees (Shana) and adjustments to cash collateral model. Bardhi, Ganimet Month_Rep Monthly reporting Review health coverage payments, adjust journal entries for prepaids and 1.30 $ $ $ $ for professional fees. Bardhi, Ganimet Month_Rep Monthly reporting Update Firestar MOR schedule MOR-6, update July and August amounts 1.80 $ $ 1, $ $ for professional fees. Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Ryan/Bardhi/Leibert) regarding MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Prepare Firestar MOR, schedule MOR 6, 2nd half and update cash 0.30 $ $ $ $ register. Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with A&M Team (Bardhi/Leibert) regarding cash collateral 0.30 $ $ $ $ report. Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding adjustments 0.40 $ $ $ $ to cash collateral model. Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding Firestar AP 0.40 $ $ $ $ and post-petition payables. Bardhi, Ganimet Month_Rep Monthly reporting Continue to prepare Firestar MOR, schedule MOR 6, 2nd half and update 0.30 $ $ $ $ cash register. Leibert, Seth Month_Rep Monthly reporting Finalize A. Jaffe MOR per Working session with Trustee $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding Firestar AR $ $ $ $

12 Pg 6 of 17 Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 1.00 $ $ $ $ Fantasy inventory changes, Working session with Firestar employees (Shana) and adjustments to cash collateral model. Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding Firestar AP 0.40 $ $ $ $ and post-petition payables. Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Ryan/Bardhi/Leibert) regarding MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Continue preparing Firestar MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Teleconference with A&M Team (Bardhi/Leibert) regarding cash collateral 0.30 $ $ $ $ report. Leibert, Seth Month_Rep Monthly reporting Prepare Firestar MOR $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding adjustments 0.40 $ $ $ $ to cash collateral model. Leibert, Seth Month_Rep Monthly reporting Working session with Firestar employees (Singh/Magdum) regarding cash 2.20 $ $ 1, $ $ collateral report and finalize draft report. Ryan, Laureen Month_Rep Monthly reporting Working session with A&M Team (Ryan/Bardhi/Leibert) regarding MOR $ $ $ $ Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi) regarding MOR status. Bardhi, Ganimet Month_Rep Monthly reporting Review adjustments in income statement and balance sheet $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 0.60 $ $ $ $ Fantasy MOR. Bardhi, Ganimet Month_Rep Monthly reporting Analyze updated trial balance and prepare income statement $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Analyze updated trial balance, update MOR-6 for fees $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Continue to update Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Analyze updated trial balance and update balance sheet $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Communications to/from Trustee (Levin) and Jenner (Wedoff) regarding 1.10 $ $ $ $ A. Jaffe MOR and finalize A. Jaffe MOR. Leibert, Seth Month_Rep Monthly reporting Review of A/R, A/P, and Professional Fees related to Firestar MOR $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Reconcile new trial balance to MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Prepare Firestar MOR $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 0.60 $ $ $ $ Fantasy MOR. Ryan, Laureen Month_Rep Monthly reporting External communications with Jenner, Trustee and Debtors and A&M Team (Ryan/Leibert/Bardhi) regarding Jaffee MOR. Ryan, Laureen Month_Rep Monthly reporting External communications with Jenner, Trustee and Debtors and A&M Team (Ryan/Bardhi) regarding Firestar MOR. Ryan, Laureen Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 1.50 $ $ $ $ Fantasy MOR. Bardhi, Ganimet Month_Rep Monthly reporting Continue updating Firestar MOR income statement, balance sheet and 2.00 $ $ 1, $ $ MOR-2 and MOR-3. Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with Getzler (M. Kaufman) and A&M Team (Ryan/Bardhi) 0.80 $ $ $ $ regarding Firestar MOR. Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding updates to 0.40 $ $ $ $ Firestar MOR. Bardhi, Ganimet Month_Rep Monthly reporting Continue updating Firestar MOR income statement, balance sheet and 3.80 $ $ 2, $ $ 1, MOR-2 and MOR-3. Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with Getzler (M. Kaufman) regarding Firestar MOR $ $ $ $ Bunyan, Jr., Richard Month_Rep Monthly reporting Review of MOR Cash Register to address outstanding items $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 1.50 $ $ $ $ Fantasy MOR. Leibert, Seth Month_Rep Monthly reporting Review of Firestar MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Prepare Firestar MOR $ $ 1, $ $ 1, Ryan, Laureen Month_Rep Monthly reporting Review of working draft of August MOR $ $ $ $ Ryan, Laureen Month_Rep Monthly reporting Teleconference with Getzler (M. Kaufman) and A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $

13 Pg 7 of 17 Ryan, Laureen Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding Firestar MOR $ $ $ $ Ryan, Laureen Month_Rep Monthly reporting Internal communications with A&M Team (Ryan/Bardhi) regarding MOR 0.30 $ $ $ $ for August. Ryan, Laureen Month_Rep Monthly reporting Teleconference with A&M Team (Ryan/Bardhi) regarding updates to 0.40 $ $ $ $ Firestar MOR. Bardhi, Ganimet Month_Rep Monthly reporting Research and respond to Trustee's questions on Firestar MOR $ $ 2, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with Trustee regarding Firestar MOR $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Internal communication with team and review of Firestar MOR $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Begin review of professional fees and payroll for Firestar September $ $ 1, $ $ 1, MOR. Bardhi, Ganimet Month_Rep Monthly reporting Communicate with Firestar employees regarding documents needed for 0.80 $ $ $ $ September MOR. Bardhi, Ganimet Month_Rep Monthly reporting Update August MOR and format to print and add bank statements $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 0.70 $ $ $ $ Fantasy MOR. Bardhi, Ganimet Month_Rep Monthly reporting Review documents related to 2 open items (UST check and AR) in 2.50 $ $ 1, $ $ 1, Firestar MOR. Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) regarding FDI and 0.70 $ $ $ $ Fantasy MOR. Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Review of Costco returns $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Continue to prepare weekly cash collateral report $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Communications to/from Getzler and Firestar employees regarding 1.20 $ $ $ $ Weekly Cash collateral reporting. Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi/Leibert) regarding Jaffee MOR. Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi) regarding Firestar MOR. Bardhi, Ganimet Month_Rep Monthly reporting Discuss journal entry with Getzler, continue with inputs to MOR $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Analyze Firestar & Fantasy Bank G/L, prepare Firestar Cash register in 1.50 $ $ $ $ September MOR. Bardhi, Ganimet Month_Rep Monthly reporting Continue reviewing payroll $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Teleconference with Getzler (M. Kaufman) and A&M Team 0.50 $ $ $ $ (Bardhi/Leibert) to discuss AR. Bardhi, Ganimet Month_Rep Monthly reporting Quality control review of Firestar weekly cash collateral report $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) to discuss updates to 0.50 $ $ $ $ Firestar weekly cash collateral report. Bardhi, Ganimet Month_Rep Monthly reporting Working session with Getzler and Firestar (Andy) regarding journal entries 0.50 $ $ $ $ for Navy sale. Bardhi, Ganimet Month_Rep Monthly reporting Create journal entries for sale of Navy to Unique $ $ $ $ Bunyan, Jr., Richard Month_Rep Monthly reporting Preparation of FDI September 2018 MOR Cash Register tab $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Communications to/from Getzler and Firestar employees regarding Jaffe 0.30 $ $ $ $ MOR. Leibert, Seth Month_Rep Monthly reporting Communications to/from Getzler and Firestar employees regarding 1.60 $ $ $ $ Weekly Cash collateral reporting. Leibert, Seth Month_Rep Monthly reporting Teleconference with Getzler (M. Kaufman) and A&M Team 0.50 $ $ $ $ (Bardhi/Leibert) to discuss AR. Leibert, Seth Month_Rep Monthly reporting Working session with A&M Team (Bardhi/Leibert) to discuss updates to 0.50 $ $ $ $ Firestar weekly cash collateral report. Leibert, Seth Month_Rep Monthly reporting Teleconference with Trustee (Levin) regarding weekly cash collateral 0.30 $ $ $ $ report. Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ 1, $ $ 1, Ryan II, Matthew Month_Rep Monthly reporting Converted PDF's to readable spreadsheets for Firestar Bank September 2.00 $ $ $ $ Activity and Detail Trial Balance, and Payroll Taxes for August and September. Ryan, Laureen Month_Rep Monthly reporting External communications with Jenner and A&M Team (Ryan/Bardhi) regarding preparation of reports and other related activities. Ryan, Laureen Month_Rep Monthly reporting External communications with Jenner, Trustee and A&M Team (Ryan/Bardhi/Leibert) regarding Cash collateral. Bardhi, Ganimet Month_Rep Monthly reporting Correspond with Firestar employees (Isaac and Avinash) regarding booking sale of Navy $ $ $ $

14 Pg 8 of 17 Bardhi, Ganimet Month_Rep Monthly reporting Correspond with Firestar employees (Isaac and Avinash) regarding 0.50 $ $ $ $ Monthly MOR. Bardhi, Ganimet Month_Rep Monthly reporting Analyze fee apps filed 10/9 for inclusion in September MOR and prepare 4.00 $ $ 2, $ $ 1, schedule. Bardhi, Ganimet Month_Rep Monthly reporting Review Paramount Payroll reconciliation from Janeth $ $ $ $ Bunyan, Jr., Richard Month_Rep Monthly reporting Update to Jenner & Block Fee App Allocation workbook for Interim Fee 0.40 $ $ $ $ App filed on 10/9/2018. Bunyan, Jr., Richard Month_Rep Monthly reporting Continued preparation of FDI September 2018 MOR Cash Register tab $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Communications to/from Getzler and Firestar employees regarding Jaffe 0.60 $ $ $ $ MOR and Weekly Collateral reporting. Leibert, Seth Month_Rep Monthly reporting Prepare A. Jaffe September Monthly Operating Report $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ $ $ Ryan, Laureen Month_Rep Monthly reporting External communications with Bank, Trustee and A&M Team (Ryan/Bardhi/Leibert) regarding cash collateral reporting. Bardhi, Ganimet Month_Rep Monthly reporting Analyze Firestar and Fantasy bank G/L $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Prepare Firestar and Fantasy check register, research specific payments 2.30 $ $ 1, $ $ 1, and expenses for balance sheet. Leibert, Seth Month_Rep Monthly reporting Prepare A. Jaffe September Monthly Operating Report $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Research receipts in prepared Firestar check register for corresponding 0.70 $ $ $ $ A/R. Bardhi, Ganimet Month_Rep Monthly reporting Prepare Firestar MOR-6, Prepare September adjusting journal entries for 4.70 $ $ 2, $ $ 2, Firestar/Fantasy and send to Firestar (Isaac). Bardhi, Ganimet Month_Rep Monthly reporting to Firestar employees regarding trial balance, and sale of Navy 0.30 $ $ $ $ memo, and auction sales. Bardhi, Ganimet Month_Rep Monthly reporting Correspond with Firestar employees (Isaac & Andy) regarding Navy sale 0.30 $ $ $ $ and inventory write down. Bardhi, Ganimet Month_Rep Monthly reporting Call with Trustee regarding inventory sales and cash collateral report $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Analyze Firestar updated trial balance for September income statement $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Analyze Firestar updated trial balance for September balance sheet $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Analyze Firestar updated trial balance for September balance sheet $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Continue to prepare weekly cash collateral report $ $ $ $ Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ 1, $ $ 1, Bardhi, Ganimet Month_Rep Monthly reporting Prepare Firestar income statement $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with Getzler, Firestar and A&M Team (Bardhi/Leibert) to 1.00 $ $ $ $ discuss inventory. Bardhi, Ganimet Month_Rep Monthly reporting Quality control review of Firestar weekly cash collateral reporting $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Prepare Firestar income statement $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Investigate A/R, royalty, and Firestar P&L, Goldium and Sandeep $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Analyze Firestar updated trial balance for September balance sheet $ $ $ $ Bardhi, Ganimet Month_Rep Monthly reporting Working session with Getzler, Firestar and A&M Team (Bardhi/Leibert) to 0.50 $ $ $ $ discuss Firestar inventory and Accounts Receivable. Bunyan, Jr., Richard Month_Rep Monthly reporting Preparation of the September Firestar and Fantasy Consolidated Income 1.20 $ $ $ $ Statement and related MOR groupings. Bunyan, Jr., Richard Month_Rep Monthly reporting Preparation of September Fantasy Income Statement within MOR 0.60 $ $ $ $ workbook per detailed trial balance provided by the Debtors. Bunyan, Jr., Richard Month_Rep Monthly reporting Preparation of the September Firestar and Fantasy Consolidated Balance 1.00 $ $ $ $ Sheet and related MOR groupings. Bunyan, Jr., Richard Month_Rep Monthly reporting Preparation of September Fantasy Balance Sheet within MOR workbook 0.40 $ $ $ $ per detailed trial balance provided by the Debtors. Leibert, Seth Month_Rep Monthly reporting Prepare A. Jaffe September Monthly Operating Report $ $ 1, $ $ Leibert, Seth Month_Rep Monthly reporting Prepare weekly cash collateral report $ $ 1, $ $ 1, Leibert, Seth Month_Rep Monthly reporting Working session with Getzler, Firestar and A&M Team (Bardhi/Leibert) to 0.50 $ $ $ $ discuss Firestar inventory and Accounts Receivable. Leibert, Seth Month_Rep Monthly reporting Working session with Getzler, Firestar and A&M Team (Bardhi/Leibert) to 1.00 $ $ $ $ discuss inventory. Ryan, Laureen Month_Rep Monthly reporting External communications with Trustee and A&M Team (Ryan/Bardhi/Leibert) regarding cash collateral reporting. Bardhi, Ganimet Month_Rep Monthly reporting Assist with response to bank's questions on weekly cash collateral report $ $ $ $