rdd Doc 1238 Filed 12/03/14 Entered 12/03/14 14:03:16 Main Document Pg 1 of 20

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1 Pg 1 of 20 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK x : In re : Chapter 11 : MPM Silicones, LLC, et al., 1 : Case No (RDD) : Debtors. : (Jointly Administered) : x FIFTH MONTHLY FEE STATEMENT OF KPMG LLP AS TAX ADVISOR FOR ALLOWANCE OF COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR THE PERIOD BEGINNING OCTOBER 1, 2014 THROUGH OCTOBER 23, 2014 Name of Applicant: Authorized to Provide Professional Services to: Date of Retention: KPMG LLP Debtors June 26, 2014 nunc pro tunc to April 13, 2014 Period for which Compensation and October 1, 2014 through Expense Reimbursement is sought: October 23, 2014 Amount of Fees: $ 72, Amount of Expense Reimbursement: $ 0.00 This is an: X Monthly Interim Final Application 1 The Reorganized Debtors in these Chapter 11 cases, along with the last four digits of the taxpayer identification number, are Juniper Bond Holdings I LLC (9631); Juniper Bond Holdings II LLC (9692); Juniper Bond Holdings III LLC (9765); Juniper Bond Holdings IV LLC (9836); Momentive Performance Materials China SPV Inc. (8469); Momentive Performance Materials Holdings Inc. (8246); Momentive Performance Materials Inc. (8297); Momentive Performance Materials Quartz, Inc. (9929); Momentive Performance Materials South America Inc. (4895); Momentive Performance Materials USA Inc. (8388); Momentive Performance Materials Worldwide Inc. (8357); and MPM Silicones, LLC (5481). 2 $58, represents 80% of compensation sought as reimbursement for fees for this Monthly Fee Statement.

2 Pg 2 of 20 EXHIBIT A Summary Of Hours and Discounted Fees Incurred By Professional Professional Position Current Hours Billed Discounted Hourly Rate Discounted Fees Billed Scott Stern Tax Partner 19.9 $390 $ 7, Ashby Corum Washington National Tax Partner 1.0 $440 $ Jeff Vogel Washington National Tax Principal 9.2 $440 $ 4, Scott Salmon Washington National Tax Partner 0.7 $430 $ Jonathan Zelnik Washington National Tax Principal 0.8 $430 $ Rob Liquerman Washington National Tax Principal 0.9 $440 $ Deanna Geesler Tax Sr. Manager 86.8 $320 $ 27, Jeffrey Stagg Tax Sr. Manager 34.2 $320 $ 10, Bela Unell Washington National Tax Sr. Manager 4.5 $390 $ 1, James Bernhardt Tax Manager 21.1 $270 $ 5, Jared Lavinthal M&A Manager 2.7 $310 $ William McCanless M&A Manager 2.0 $310 $ Colin Caldwell Tax Associate 66.5 $140 $ 9, Monica Plangman BPG Manager 17.8 $170 $ 3, Total Hours and Fees at Discounted Rate $ 73, Subtotal Discounted Fees $ 73, less Voluntary Reduction per Cap Agreement $ (320.00) Total Discounted Fees $ 72, Out of Pocket Expenses $ - Total of Fees and Out of Pocket Expenses $ 72, less Holdback Adjustment (20%) $ (14,587.00) Net Requested Fees & Out of Pocket Expenses $ 58, Blended Rate $ KPMG LLP Monthly Fee Statement Page 1 of 19

3 Pg 3 of 20 EXHIBIT B Summary of Hours and Fees Incurred by Category Category Exhibit Hours Fees Tax Compliance Services D1 1.0 $ - D $ 69, Retention and Fee Application Services D $ 3, Non Working Travel Time D4 - $ - Total $ 72, KPMG LLP Monthly Fee Statement Page 2 of 19

4 Pg 4 of 20 EXHIBIT C Summary of Out of Pocket Expenses Category Amount Airfare $ - Lodging $ - Meals $ - Ground Transportation $ - Miscellaneous $ - Total $ - KPMG LLP Monthly Fee Statement Page 3 of 19

5 Pg 5 of 20 EXHIBIT C1 Detail of Out of Pocket Expenses Name Date Description Amount Air Fare Subtotal $ - Lodging Subtotal $ - Meals Subtotal $ - Ground Transportation Subtotal $ - Miscellaneous Subtotal $ - Total Out of Pocket Expenses $ - KPMG LLP Monthly Fee Statement Page 4 of 19

6 Pg 6 of 20 EXHIBIT D1 Tax Compliance Services Deanna Geesler 10/1/2014 Address questions posed by EY regarding state tax returns and additional data requests. 1.0 $ 320 $ Subtotal Tax Compliance Services 1.0 $ Less Voluntary Reduction Per Cap Agreement $ (320.00) (1) Subtotal Tax Compliance Services $ - Subtotal Additional Tax Services Required 0.0 $ - Total Tax Compliance Services 1.0 $ - (1) - In the tax compliance, tax provision and tax consulting engagement letter dated May 13, 2014 it states: "...we estimate our fees for tax compliance services will range from $160,000 - $175,000." KPMG has billed $175, in fees for these tax compliance services. The additional amounts for tax compliance services in this fee statement are shown as a voluntary reduction on Exhibit A. KPMG LLP Monthly Fee Statement Page 5 of 19

7 Pg 7 of 20 Jeffrey Stagg 10/7/2014 Pull BFC report (from MPM's internal Trial 0.1 $ 320 $ Balance system) for September Colin Caldwell 10/7/2014 Prepared the Sch M workpapers for the 2.5 $ 140 $ provision - 2.2; Met with J Stagg (KPMG) to discuss the provision file and process of updating it for Q Jeffrey Stagg 10/8/2014 Call with F. Bourne (MPM) and foreign 0.9 $ 320 $ controllers to discuss Swiss tax true up. Jeffrey Stagg 10/9/2014.7hr - identify issues with current forecast for 0.7 $ 320 $ provision calculation Colin Caldwell 10/9/2014 Updated the payable rollforwards - 0.3; 7.5 $ 140 $ 1, updated the provision calculation for updated income numbers - 0.8; put together a spreadsheet showing the detail behind the amortization and depreciation amounts for each SAP code Jeffrey Stagg 10/10/ hr - review payable templates for local 1.1 $ 320 $ controllers Colin Caldwell 10/15/2014 Updated payable rollforwards using 1.0 $ 140 $ information received by the client. Jeffrey Stagg 10/16/ review Q3 tax provision 1.6 $ 320 $ Colin Caldwell 10/16/2014 Payable rollforwards (2.5 hours); Q3 provision model updated for Japan f/x gain as well as the transfer pricing between USA and Germany (0.3 hours). 2.8 $ 140 $ Colin Caldwell 10/17/2014 Updated payable rollforwards with new client information/updated tax cash payments worksheet. 1.2 $ 140 $ Jeffrey Stagg 10/17/ hr - Perform Q3 provision calculation 1.7 $ 320 $ Jeffrey Stagg 10/20/2014.9hr - review Q3 provision with S Stern 0.9 $ 320 $ (KPMG) and discuss open items Scott Stern 10/20/2014 Discussion with J. Stagg regarding Q3 provision 0.9 and Partner review of Q3 tax provision review $ 390 $ 1, KPMG LLP Monthly Fee Statement Page 6 of 19

8 Pg 8 of 20 Colin Caldwell 10/21/2014 Updated taxable income by disregarded entity (0.8 hours); Updated Q3 provision workpapers for FIN48 Interest and Penalties and taxable income (0.7 hours). 1.5 $ 140 $ Jeffrey Stagg 10/21/ review updated provision 1.7 $ 320 $ Colin Caldwell 10/22/2014 Updated payable rollforwards/questionnaire workpapers as well as the tax cash payments workpaper. 0.5 $ 140 $ Jeffrey Stagg 10/22/ review Q3 RTP (return to provision) schedule; review payable rollforwards 2.1 $ 320 $ Subtotal 30.4 $ 6, Jeffrey Stagg 10/1/2014 Weekly update call with D. Geesler and MPM financial reporting group. Jeff Vogel 10/1/2014 Continued review of bankruptcy plan 0.2; Discussion with D Geesler, S. Stern and B. Unell regarding restructuring Bela Unell 10/1/2014 Perform research prior to restructuring call 0.5; Discussion with J Vogel, S Stern, D. Geesler regarding restructuring. Scott Stern 10/1/2014 Discussion with WNT (J. Vogel and B. Unell) and D. Geesler on reorganization and whether the tax group terminates.5hr, follow up on other tax considerations.7hr Deanna Geesler 10/1/2014 Weekly update call with MPM financial reporting group and J. Stagg (KPMG).3, Discussion with J Vogel, S. Stern and B. Unell regarding restructuring - 0.5; Discussion with S Masaitis regarding bankruptcy emergence 0.7. Deanna Geesler 10/1/2014 Review depreciation files for disclosure - 1.5; Review 987 calculations for purposes of disclosure requirements Colin Caldwell 10/1/2014 Prepare tax depreciation calculations for short period disclosure 0.3 $ 320 $ $ 440 $ $ 390 $ $ 390 $ $ 320 $ $ 320 $ $ 140 $ KPMG LLP Monthly Fee Statement Page 7 of 19

9 Pg 9 of 20 Jonathan Zelnik 10/2/2014 to D Geesler (KPMG) outlining possible tax issues on refinancing based on answers to prior questions. 0.3 $ 430 $ Deanna Geesler 10/2/2014 to J. Zelnik regarding potential OID $ 320 $ Deanna Geesler 10/2/2014 Research potential built in loss on restructuring 1.0; prepare to S Salmon regarding SALT issues on restructuring 0.8. Deanna Geesler 10/2/2014 Review schedule M adjustment for short period disclosure 1.1; Review and summarize state filing positions and related NOLs (Net Operating Losses) 0.7. Colin Caldwell 10/2/2014 Continue review of depreciation files for disclosure. Jeffrey Stagg 10/3/ hr - prepare for and attend internal call with S. Stern to discuss state basis reduction issues Colin Caldwell 10/3/2014 Researched capitalization of bankruptcy costs Jeffrey Stagg 10/3/ hr - Fresh Start disclosure call with MPM (F. Bourne and FR group) Scott Stern 10/3/2014 Follow up on state and local basis reduction requirement, modeling needed to calculate (0.7) and discussion with J. Vogel regarding reorganization (0.3). Colin Caldwell 10/3/2014 Prepared Provision workpapers - depreciation reports - 2.5, UNICAP Deanna Geesler 10/3/2014 Reviewed provision procedures for 9/30 disclosure specifically related to fixed assets Jeffrey Stagg 10/6/2014.5hr - MPM call with S. Stern, D. Geesler and J. Vogel (KPMG) to discuss reorganization issues.5 hr - MPM call with F. Bourne and J. Vogel (KPMG - WNT) and D. Geesler on reorganization issues 1.8 $ 320 $ $ 320 $ $ 140 $ $ 320 $ $ 140 $ $ 320 $ $ 390 $ $ 140 $ $ 320 $ 1, $ 320 $ KPMG LLP Monthly Fee Statement Page 8 of 19

10 Pg 10 of 20 Deanna Geesler 10/6/ hr - MPM call with S. Stern, J. Stagg and J. Vogel (KPMG) to discuss reorganization issues.5 hr - MPM call with F. Bourne and J. Vogel (KPMG - WNT) and J. Stagg on reorganization issues. 1.0 $ 320 $ Scott Stern 10/6/2014 Call with F. Bourne of MPM and B. Unell (KPMG) to discuss outstanding information needed to conclude on whether there was a termination of the old tax group and other tax considerations. Bela Unell 10/6/2014 Call with F. Bourne of MPM and S. Stern (KPMG) to discuss outstanding information needed to conclude on whether there was a termination of the old tax group and other tax considerations. James Bernhardt 10/6/2014 Discussion with D. Geesler regarding provision process for review of depreciation files Jeff Vogel 10/6/2014 Internal call with S. Stern and J. Stagg regarding reorganization issues 0.5, review documents prior to call 0.2 and call with client (F. Bourne) and J. Stagg around pending emergence from bankruptcy 0.5. Colin Caldwell 10/6/2014 Put together a spreadsheet showing the tax fixed asset summaries for each SAP CC (manner the General Ledger is formatted). Jeffrey Stagg 10/6/ hr - call with PwC and D. Geesler (KPMG) on data exchange issues for basis reduction work 1 hr - call with MPM's financial reporting group and D. Geesler (KPMG) on accounting update 1.0 $ 390 $ $ 390 $ $ 270 $ $ 440 $ $ 140 $ $ 320 $ KPMG LLP Monthly Fee Statement Page 9 of 19

11 Pg 11 of 20 Deanna Geesler 10/6/ Research stub period disclosure requirements; 0.8 hr - call with PwC and J. Stagg on data exchange issues for basis reduction work; Discussion with J. Bernhardt regarding provision process for review of depreciation files hr - call with MPM's financial reporting group and J. Stagg on accounting update 6.8 $ 320 $ 2, Colin Caldwell 10/7/2014 Research bankruptcy cost capitalization $ 140 $ James Bernhardt 10/7/2014 Manager review of fixed asset files for 0.8 $ 270 $ provision calculations - company 202 Jeffrey Stagg 10/7/2014 Research bankruptcy costs treatment, Rev. 1.9 $ 320 $ Rule and case law 1.2; analyze balance sheet issues 0.7. Deanna Geesler 10/7/2014 Review Stub period tax disclosure 2.2 $ 320 $ Deanna Geesler 10/8/ Discussion with S. Stern, J. Vogel and B. Unell on reorganization and whether old group terminates 0.9 $ 320 $ Scott Stern 10/8/2014 Discussion with D. Geesler, J. Vogel and B. Unell on reorganization and whether old group terminates and other tax considerations. 0.9 $ 390 $ Jeff Vogel 10/8/ Discussion with S. Stern, D. Geesler and B. Unell on reorganization and whether old group terminates; prepare for call via phone conversation with B. Unell (KPMG) 0.2 Bela Unell 10/8/ Discussion with S. Stern, D. Geesler and J. Vogel on reorganization and whether old group terminates, call with J. Vogel to prepare for reorg call 0.2 review regulations following call 0.4. James Bernhardt 10/8/2014 Manager review of fixed asset files for provision calculations Deanna Geesler 10/8/2014 Prepare tax balance sheets as of 9/30/14 for disclosure purposes $ 440 $ $ 390 $ $ 270 $ 1, $ 320 $ 2, KPMG LLP Monthly Fee Statement Page 10 of 19

12 Pg 12 of 20 Colin Caldwell 10/8/2014 Provision workpapers - updated state filing positions workpaper - 0.5; Updated the provision workpaper to show the actual income numbers through 9/30-0.8; Summarized the August balance sheet for each group as well as each disregarded entity $ 140 $ 1, Scott Stern 10/9/2014 Review of fresh start accounting and reorganization considerations for our Q3 tax provision review Jeffrey Stagg 10/9/2014 Prepare for by reviewing data 0.3 and 1.3hr - attend call with D. Geesler and S. Stern on open issues for emergence provision calculation James Bernhardt 10/9/2014 Review of fixed asset files including review/work on net tax value summary schedule and underlying entity schedules. Deanna Geesler 10/9/2014 Reviewed tax basis balance sheets for stub period disclosure - 3.2; Research related to state tax treatment of CODI (Cancellation of Debt Income) Jonathan Zelnik 10/10/2014 to D. Geesler (KPMG) with list of questions regarding refinancing. Jeffrey Stagg 10/10/ hr - analyze 12/31 deferred activity in tax stream..9 hr - technical support issues and call with L. Sager (MPM) for tax stream access Deanna Geesler 10/10/2014 Status discussion with J. Bernhardt (KPMG) 0.5; Review tax basis balance sheets for 9/30 disclosure $ 390 $ $ 320 $ $ 270 $ 1, $ 320 $ 2, $ 430 $ $ 320 $ $ 320 $ 1, KPMG LLP Monthly Fee Statement Page 11 of 19

13 Pg 13 of 20 James Bernhardt 10/10/ hr review tax depreciation variances for various entities.5hr Status discussion with D. Geesler.5hr review tax depreciation for entities 208, 603.5hr review disadvantaged contracts.5hr reviewed data prior to meeting; and.5 discussion with J. Stagg and C. Caldwell regarding tax basis balance sheet Colin Caldwell 10/10/2014 Provision workpapers - updated the A-1 with schedule M-adjustments, pretax income (2.5 hours), etc. Started on tax based balance sheets by SAP code (3 hours). Met with J Berhnardt to discuss the tax basis balance sheets and how to approach preparing them (0.5 hours). 4.0 $ 270 $ 1, $ 140 $ Deanna Geesler 10/12/2014 Reviewed tax balance sheet at $ 320 $ 1, James Bernhardt 10/13/2014 Manager review regarding tax basis balance 0.7 $ 270 $ sheet 0.5; and assist staff on tax basis balance sheet 0.2. Scott Stern 10/13/2014 Discussions with B. Unell and J. Vogel 0.9 $ 390 $ concerning the proposed reorganization Bela Unell 10/13/2014 Review of rules (0.1) and discussions with S. Stern and J. Vogel regarding reorganization $ 390 $ Jeff Vogel 10/13/2014 Review of rules (0.3) and discussions with B. Unell and S. Stern regarding reorganization 0.9 Jeffrey Stagg 10/13/2014 Review prior year deferreds for tax basis balance sheets Deanna Geesler 10/13/2014 Prepare and review tax basis balance sheets for stub period provision Colin Caldwell 10/13/2014 Provision workpapers - update the tax basis balance sheets by SAP codes and legal entities. James Bernhardt 10/14/2014 Manager review of tax basis balance sheet calculations 1.2 $ 440 $ $ 320 $ $ 320 $ 2, $ 140 $ 1, $ 270 $ KPMG LLP Monthly Fee Statement Page 12 of 19

14 Pg 14 of 20 Jeffrey Stagg 10/14/2014 Sr. Manager review of tax basis balance sheet calculations, including foreign entities and US consolidated roll up. Colin Caldwell 10/14/2014 Updated the tax basis balance sheet to include the tax adjustments for all of the reserve accounts as well as fixed assets and intangibles (5.5 hours). Created new tabs to group the SAP codes by subsidiaries according to the subsidiary chart (2 hours). Deanna Geesler 10/14/2014 Rollforward cumulative temporary differences from audited year end 12/31/13 and concurrently compare to expected balances James Bernhardt 10/15/2014 Discussion with D. Geesler regarding preparation process for fixed asset files and tax basis balance sheet. Scott Stern 10/15/2014 Status update call with Momentive on fresh start accounting and basis reduction.5hr, partner review of draft tax basis balance sheet 1.6hr Deanna Geesler 10/15/2014 Research differences between cumulative temporary difference rollforward and expected balances 3.4; Discussion with J. Bernhardt regarding preparation process for fixed asset files and tax basis balance sheet 1.0. Scott Stern 10/16/2014 Follow up on analysis of the proposed reorganization. Jeffrey Stagg 10/16/ discussion with F. Bourne (MPMG) on branch accounting treatment for fresh-start. Jonathan Zelnik 10/17/2014 Respond to S. Stern via answering OID/debt refinancing question. Jeff Vogel 10/17/2014 Calls with team on timing of liquidation and its impact on tax provision Scott Stern 10/17/2014 Calls and analysis on reorganization and impact on tax provision 1.3hr, review of potential OID on new debt issuance.8hr 3.3 $ 320 $ 1, $ 140 $ 1, $ 320 $ 3, $ 270 $ $ 390 $ $ 320 $ 1, $ 390 $ $ 320 $ $ 430 $ $ 440 $ $ 390 $ KPMG LLP Monthly Fee Statement Page 13 of 19

15 Pg 15 of 20 Deanna Geesler 10/20/2014 Call with S. Stern to discuss analysis of tax considerations of proposed reorganization Scott Stern 10/20/2014 Calls with D. Geesler to discuss analysis of tax considerations of proposed reorganization 0.6 $ 320 $ $ 390 $ Colin Caldwell 10/20/2014 Layered in the temporary adjustments on the taxable income by disregarded entity worksheet. Deanna Geesler 10/20/2014 Prepare taxable income estimate as of 9/30/ $ 140 $ $ 320 $ 1, Jeff Vogel 10/21/2014 Address emergence question and Section $ 440 $ Jeffrey Stagg 10/21/2014.5hr - call with A. Corum (WNT) to discuss treatment of simultaneous equation for DTA of goodwill in multiple jurisdictions Scott Salmon 10/21/2014 Review and comment on state tax issues related to bankruptcy reorganization plan and comment on how state tax attribute reduction issues in certain combined reporting states could impact MSC (related company with which they file unitary state tax returns) 0.5 $ 320 $ $ 430 $ Ashby Corum 10/21/2014 Research documentation (0.5) and discussion with J. Stagg around pushing goodwill to foreign subsidiaries (0.5) Jeffrey Stagg 10/21/2014.6hr - research ASC 740 for DTA (Deferred Tax Assets) for tax basis goodwill calculation.7 hr - SALT basis reduction discussion with F. Bourne and R. Schumacher (both MPM). 1.0 $ 440 $ $ 320 $ KPMG LLP Monthly Fee Statement Page 14 of 19

16 Pg 16 of 20 Scott Stern 10/21/2014 Attend weekly call with client to discuss progress of fresh start accounting and reorganization adjustments and follow up 1hr, Address State and Local Tax implications of NOL (Net Operating Loss) reduction and asset basis reduction.5hr Deanna Geesler 10/21/ SALT basis reduction discussion call with F. Bourne, J. Stagg and R. Schumacher; prepare estimate of taxable income by DRE for stub period William McCanless 10/22/2014 Phone call with J. Vogel and R. Liquerman regarding attribute reduction with a discounted instrument (partial attendance). Deanna Geesler 10/22/ prepare estimate of taxable income by DRE (Disregarded entity) ; update tax balance sheets Jeffrey Stagg 10/22/ MPM accounting update call for fresh start accounting.5 - call on SALT basis reduction with S. Stern and D. Geesler review bankruptcy cost treatment Jeff Vogel 10/22/2014 Call on Section 382 and COD (Cancellation of Debt) with D. Geesler, PwC and MPM. Scott Stern 10/22/2014 Meeting with PWC, D. Geesler and Momentive to discuss filing of Q3 and disclosure on fresh start accounting and reorganization, implications of SALT attribute reduction, Reorganization implications of debt forgiven and OID. Deanna Geesler 10/22/2014 Meeting with PWC, S. Stern and Momentive to discuss filing of Q3 and disclosure on fresh start accounting and reorganization, implications of SALT attribute reduction, Reorganization implications of debt forgiven and OID. 1.5 $ 390 $ $ 320 $ 1, $ 310 $ $ 320 $ $ 320 $ $ 440 $ 1, $ 390 $ 1, $ 320 $ KPMG LLP Monthly Fee Statement Page 15 of 19

17 Pg 17 of 20 Jeff Vogel 10/23/2014 Discussion with R. Liquerman and W. McCanless regarding application of Sec attribute reduction floor and liabilities. Force amount vs. OID Rob Liquerman 10/23/2014 Prepare for (0.1) and attend discussion with J. Vogel regarding application of Sec attribute reduction floor and liabilities. Force amount vs. OID (0.8) Scott Stern 10/23/2014 Q3 tax provision partner review related to treatment of bankruptcy costs William McCanless 10/23/2014 Research regarding definition of liability for purposes of 1017(b)(2) Jeffrey Stagg 10/23/2014 Analysis of DIP financing and backstop treatment for tax purposes 0.8 $ 440 $ $ 440 $ $ 390 $ $ 310 $ $ 320 $ Deanna Geesler 10/23/2014 Prepare taxable income estimate at 9/30/ $ 320 $ Jared Lavinthal 10/23/2014 Transaction costs - research backstop commitment and DIP financing 2.4 and draft regarding same $ 310 $ Subtotal Additional Required $ 63, Total $ 69, KPMG LLP Monthly Fee Statement Page 16 of 19

18 Pg 18 of 20 EXHIBIT D3 Retention and Fee Application Services (Includes time not previously billed) Monica Plangman 06/25/2014 Transmit s regarding supplemental documents and new services to be provided to client. Monica Plangman 06/26/2014 Transmit s regarding supplemental documents and the go-forward procedures required to request approval in the Bankruptcy Court. Monica Plangman 06/27/2014 Draft supplemental declaration and send to OGC for review providing OGC with summary of work involved, rates, etc. Monica Plangman 10/06/2014 Retention application s to WF&G regarding next steps Monica Plangman 10/10/2014 s between C. Koenig (WF&G) and M. Kramer (KPMG) re: questions posed by WF&G on our retention. Monica Plangman 10/15/2014 Supplemental review of declaration and addressing questions 0.7 ; Revise supplemental and send to team for their review 0.3. Monica Plangman 10/21/2014 Review changes to supplemental and send file to Partner for signature. 0.5 $ 170 $ $ 170 $ $ 170 $ $ 170 $ $ 170 $ $ 170 $ $ 170 $ Subtotal Retention Services 4.7 $ Monica Plangman 07/14/2014 Transmit communication to D. Geesler regarding questions concerning billing process. 0.1 $ 170 $ Monica Plangman 07/17/2014 Update monthly billing files 1.9, Conference 2.2 $ 170 $ call with S. Stern (KPMG) regarding billings 0.3. Monica Plangman 07/18/2014 Update billing files and send to Partner 1.2, 1.4 $ 170 $ create summary cover sheet 0.2 Monica Plangman 10/06/2014 Prepare allocation of fees from fee statement 0.2 $ 170 $ filed. Monica Plangman 10/08/2014 Begin preparing monthly fee application. 1.7 $ 170 $ KPMG LLP Monthly Fee Statement Page 17 of 19

19 Pg 19 of 20 EXHIBIT D3 Retention and Fee Application Services (Includes time not previously billed) Monica Plangman 10/09/2014 Send updated fee application document to D. Geesler to determine out of scope time billable in monthly fee application. Monica Plangman 10/10/2014 Create allocation with phases, create summary page and send both documents for processing. 0.6 $ 170 $ $ 170 $ Monica Plangman 10/13/2014 Review and respond to s regarding 0.3 $ 170 $ allocation 0.2; call with S. Stern regarding same 0.1. Monica Plangman 10/16/2014 Address questions regarding objection period 0.2 $ 170 $ and request for payment Monica Plangman 10/17/2014 Request update on billings from D. Geesler. 0.1 $ 170 $ Monica Plangman 10/20/2014 Revise fee application to include additional 2.6 $ 170 $ details including revising exhibit to segregate compliance hours versus out-of-scope hours 1.5; revise tax provision exhibit in same manner 1.1. Monica Plangman 10/21/2014 Continue to prepare fee application. 0.6 $ 170 $ Monica Plangman 10/23/2014 Continue to create fee application and reconcile details to ensure all billable time is incorporated into fee application 1.7; prepare and send file to D. Geesler for review 0.4; review responses and comments from D. Geesler and request additional clarification on billings within fee application $ 170 $ Subtotal Fee Application Services 13.1 $ 2, Total Retention and Fee Application Services 17.8 $ 3, KPMG LLP Monthly Fee Statement Page 18 of 19

20 Pg 20 of 20 EXHIBIT D4 Non Working Travel Time Subtotal Non Working Travel Time $ - Less 50% Discount $ - Total Non Working Travel Time 0.0 $ - KPMG LLP Monthly Fee Statement Page 19 of 19