Case 3:16-cv PK Document 644 Filed 08/08/18 Page 34 of 189. B. Report of Cash Receipts and Disbursements (Standardized Fund Accounting Report)

Transcription

1 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 34 of 189 Exhibits A. Aequitas Entity Structure B. Report of Cash Receipts and Disbursements (Standardized Fund Accounting Report) C. Acronyms Glossary 32

2 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 35 of 189 Exhibit A

3 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 36 of 189 Aequitas Entity Structure Ownership Relationship Trust Beneficiary Relationship Investment Advisory Relationship Aequitas Operating Entity Aequitas Managed Fund Private Credit Private Equity Other On Chart in Other Area Aequitas Holdings, LLC (OR) 83.6% Ownership 100% Control Aequitas Management, LLC (OR) 100% Executive Falcon, LLC (OR) 100% 100% 100% 100% 100% Aequitas Commercial Finance, LLC (OR) Aequitas Capital Management, Inc. (OR) Aequitas Enterprise Services, LLC (DE) ~12.6% Aequitas Private Client Fund, LLC (DE) Aequitas Income Opportunity Fund, LLC (OR) 100% ACC C Plus Holdings, LLC (DE) 100% ACC Holdings 2, LLC (DE) ACC Funding Trust (DE) ACC Holdings 5, LLC (DE) ACC Funding Series Trust (DE) Aequitas Peer To Peer Funding, LLC (DE) 100% Unigo Student Funding, LLC (DE) 100% NOTE: Does not include inactive and non operating entities 100% 100% 100% 100% 100% 100% Aequitas Corporate Lending, LLC (OR) CarePayment, LLC (OR) 100% The Hill Land, LLC (OR) 100% CarePayment Holdings, LLC (DE) 100% 100% 100% Aequitas Senior Housing, LLC (DE) 100% Aequitas Wealth Management, LLC (DE) 80% Aequitas Wealth Hickory Growth Management Partners, LLC Partner Fund, LLC (DE) (DE) CP Funding I Holdings, LLC (DE) CP Funding I Trust (DE) Campus Student Funding, LLC (OR) Portland Seed Fund II, LLC (DE) 60% LP Aspen Grove Equity Solutions, LLC (OR) 68.2% Private Advisory Group, LLC (WA) ACC F Plus Holdings, LLC (DE) 100% ACC Holdings 1, LLC (DE) ACC Funding Trust (DE) 100% ML Financial Holdings, LLC (DE) 100% MotoLease Financial, LLC (OR) QuarterSpot, Inc. (DE) Aequitas International Holdings, LLC (DE) GP Aequitas International Opportunities LP (Cayman Islands) 3.6% 51.9% CarePayment Technologies, Inc. (OR) 100% 2.7% 75% 100% Aequitas Capital Opportunities Fund, LP (DE) Spouting Aequitas Capital 25% Rock Financial Opportunities Partners, LLC GP, LLC (DE) (DE) GP; 1% LP EDPlus Holdings, LLC (OR) Aequitas 14% Holdings, LLC Aequitas Hybrid Fund, LLC (OR) MotoLease, LLC (DE) Alternative Capital Advisers, LLC (DE) Aequitas Income Opportunity Fund II, LLC (DE) 17.9% 92.1% 79% 23% 4.9% 25% 100% Aequitas Asset Management Oregon, LLC (DE) 100% AAM Fund Investment, LLC (DE) 100% Innovator Holdings, LLC (DE) 51% Innovator Management, LLC (DE) Executive Citation, LLC (OR) 100% Aequitas Senior Housing Operations, LLC (DE) 32.9% Ledgestone Management, LLC (DE) 32.9% Ledgestone Holdings, LLC (DE) 100% Ledgestone Property (DE) 7.1% MOGL Loyalty Services, Inc. (DE) 12.6% Aequitas Commercial Finance, LLC Campus Student Funding, LLC 29.2% 100% 15.4% 10% 8% <.1% Strategic Capital Alternatives, LLC SCA Holdings, LLC (WA) 100% Pipeline Health Holdings, LLC (DE) 75% Argentus Partners, LLC Aequitas Holdings, LLC 8.1% Aequitas Aequitas 11% Aequitas ETC Founders Enhanced WRFF I, LLC Fund, LLC Income Fund, LLC (DE) (DE) (DE) LP 28.9% 100% Window Rock/ Aequitas EIF 24.3% Aequitas Residential Debt Fund, LLC Recovery Fund, L.P. (DE) (DE) ETC Global Group, LLC (DE) Ivey Performance Marketing, LLC (OR) Independence Bancshares, Inc. (SC) Marketing Services Platform, Inc. (DE) 100% 100% Aequitas Investment Management, LLC (OR) 9.9% 80.3% 95.4% 5.9% Gridbox Media, LLC (DE) Skagit Gardens, Inc. (WA) 100% APF Holdings, LLC (OR) 83.6% Aequitas Partner Fund, LLC (OR) Cloudward, Inc. (DE) Cana s Feast Winery, L.L.C. (OR) 46.3% Aequitas Income Protection Fund, LLC (DE) 100% ~3% ~3% Syncronex, LLC (DE) Certified Security Solutions, Inc. (OR)

4 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 37 of 189 Exhibit B

5 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 38 of 189 Report of Cash Receipts and Disbursements (Standardized Fund Accounting Report) Table of Contents CONSOLIDATED AEQUITAS RECEIVERSHIP ENTITIES... 1 SUBSCHEDULE... 4 AEQUITAS HOLDINGS, LLC (AH)... 6 SUBSCHEDULE... 9 AEQUITAS COMMERCIAL FINANCE, LLC (ACF) SUBSCHEDULE AEQUITAS CAPITAL MANAGEMENT, INC (ACM) SUBSCHEDULE AEQUITAS ENTERPRISE SERVICES, LLC (AES) SUBSCHEDULE AAM FUND INVESTMENT, LLC (AAMFI) ACC C PLUS HOLDINGS, LLC (ACCCPH) ACC F PLUS HOLDINGS, LLC (ACCFPH) ACC FUNDING SERIES TRUST (ACCFST 5) SUBSCHEDULE ACC FUNDING TRUST (ACCFT 1) ACC FUNDING TRUST (ACCFT 2) ACC HOLDINGS 1, LLC (ACCH1) ACC HOLDINGS 2, LLC (ACCH2) ACC HOLDINGS 5, LLC (ACCH5) AEQUITAS ASSET MANAGEMENT OREGON, LLC (AMO) AEQUITAS CAPITAL OPPORTUNITIES FUND, LP (COF) AEQUITAS CAPITAL OPPORTUNITIES GP, LLC (COF, GP) AEQUITAS CORPORATE LENDING, LLC (ACL) AEQUITAS EIF DEBT FUND, LLC AEQUITAS ENHANCED INCOME FUND, LLC (EIF) AEQUITAS ETC FOUNDERS FUND, LLC (ETC) AEQUITAS HYBRID FUND, LLC (HYBRID) AEQUITAS INCOME OPPORTUNITY FUND II, LLC (IOF II) AEQUITAS INCOME OPPORTUNITY FUND, LLC (IOF) AEQUITAS INCOME PROTECTION FUND, LLC (IPF)... 80

6 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 39 of 189 AEQUITAS INTERNATIONAL HOLDINGS, LLC (AIH) AEQUITAS INVESTMENT MANAGEMENT, LLC (AIM) AEQUITAS MANAGEMENT, LLC (AM) AEQUITAS PARTNER FUND, LLC (APF) AEQUITAS PEER TO PEER FUNDING, LLC (AP2PF) AEQUITAS PRIVATE CLIENT FUND, LLC (PCF) AEQUITAS SENIOR HOUSING OPERATIONS, LLC (ASHO) AEQUITAS SENIOR HOUSING, LLC (ASH) AEQUITAS WEALTH MANAGEMENT PARTNER FUND, LLC (AWMPF) AEQUITAS WEALTH MANAGEMENT, LLC (AWM) AEQUITAS WRFF I, LLC (AWRFFI) ASPEN GROVE EQUITY SOLUTIONS, LLC (AGES) CAMPUS STUDENT FUNDING, LLC (CSF) SUBSCHEDULE CAREPAYMENT HOLDINGS, LLC (CPH) CAREPAYMENT, LLC (CPLLC) SUBSCHEDULE CP FUNDING I HOLDINGS, LLC (CPFIH) HICKORY GROWTH PARTNERS, LLC (HICKORY) ML FINANCIAL HOLDINGS, LLC (MLFH) MOTOLEASE FINANCIAL, LLC (MLF) SUBSCHEDULE THE HILL LAND, LLC (HILL LAND) UNIGO STUDENT FUNDING, LLC (USF)

7 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 40 of 189 STANDARDIZED FUND ACCOUNTING REPORT for Consolidated Aequitas Receivership Entities Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $117,675, $15,934, Increases in Fund Balance: Line 2 Business Income $1,573, $1,573, $13,871, Line 3 Cash and Securities $2,299, $2,299, $73,704, Line 4 Interest/Dividend Income $146, $146, $1,302, Line 5 Business Asset Liquidation $3,093, $3,093, $312,230, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation $ Line 8 Miscellaneous Other $24, $24, $3,129, Total Funds Available (Lines 18): $7,137, $124,813, $420,174, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors $0.00 $0.00 $0.00 $105,072, Line 10 Disbursements for Receivership Operations Line 10 Internal Loans $1,897, Line 10a Disbursements to Receiver or Other Professionals $1,750, Line 10b Business Asset Expenses $3,031, Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses $1, Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments $13, Total Disbursements for Receivership Operations $6,695, $6,695, $196,984, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 1

8 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 41 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $6,695, $302,056, Line 13 Ending Balance (As of 06/30/18): $118,117, $118,117, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $118,117, $118,117, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $118,117, $118,117, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 2

9 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 42 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period 2 Line 18b # of Claims Received Since Inception of Fund 3 Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund 5 Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

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12 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 45 of 189 STANDARDIZED FUND ACCOUNTING REPORT for Aequitas Holdings, LLC (AH) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $975, $70, Increases in Fund Balance: Line 2 Business Income $ Line 3 Cash and Securities $153, Line 4 Interest/Dividend Income $1, $1, $4, Line 5 Business Asset Liquidation $75, $75, $2,642, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other Total Funds Available (Lines 18): $76, $1,051, $2,871, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments Total Disbursements for Receivership Operations $1,820, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 6

13 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 46 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $0.00 $1,820, Line 13 Ending Balance (As of 06/30/18): $1,051, $1,051, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $1,051, $1,051, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $1,051, $1,051, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 7

14 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 47 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

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16 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 49 of 189 STANDARDIZED FUND ACCOUNTING REPORT for Aequitas Commercial Finance, LLC (ACF) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $23,711, $1,244, Increases in Fund Balance: Line 2 Business Income $639, $639, $640, Line 3 Cash and Securities $887, Line 4 Interest/Dividend Income $29, $29, $949, Line 5 Business Asset Liquidation $195, $195, $47,487, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other $ $ $1, Total Funds Available (Lines 18): $864, $24,576, $51,210, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors $100, Line 10 Disbursements for Receivership Operations Line 10 Internal Loans $1,895, Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments Total Disbursements for Receivership Operations $1,895, $1,895, $28,429, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 10

17 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 50 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $1,895, $28,529, Line 13 Ending Balance (As of 06/30/18): $22,681, $22,681, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $22,681, $22,681, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $22,681, $22,681, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 11

18 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 51 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund 1 Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

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20 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 53 of 189 STANDARDIZED FUND ACCOUNTING REPORT for Aequitas Capital Management, Inc. (ACM) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $17, $103, Increases in Fund Balance: Line 2 Business Income $166, Line 3 Cash and Securities $849, Line 4 Interest/Dividend Income $20.91 $20.91 $45.42 Line 5 Business Asset Liquidation $1, $1, $75, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other $7, $7, $2,622, Total Funds Available (Lines 18): $8, $26, $3,816, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses $8, Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments $ Total Disbursements for Receivership Operations $9, $9, $3,800, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 14

21 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 54 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $9, $3,800, Line 13 Ending Balance (As of 06/30/18): $16, $16, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $16, $16, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $16, $16, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 15

22 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 55 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period 2 Line 18b # of Claims Received Since Inception of Fund 3 Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

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24 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 57 of 189 STANDARDIZED FUND ACCOUNTING REPORT for Aequitas Enterprise Services, LLC (AES) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $15, $483, Increases in Fund Balance: Line 2 Business Income $930, $930, $1,655, Line 3 Cash and Securities $1,895, $1,895, $25,184, Line 4 Interest/Dividend Income $ $ $ Line 5 Business Asset Liquidation Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other $3, $3, $202, Total Funds Available (Lines 18): $2,828, $2,843, $27,526, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans Line 10a Disbursements to Receiver or Other Professionals $1,639, Line 10b Business Asset Expenses $1,074, Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments $ Total Disbursements for Receivership Operations $2,714, $2,714, $27,397, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 18

25 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 58 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $2,714, $27,397, Line 13 Ending Balance (As of 06/30/18): $129, $129, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $129, $129, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $129, $129, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 19

26 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 59 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

27 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 60 of

28 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 61 of 189 STANDARDIZED FUND ACCOUNTING REPORT for AAM Fund Investment, LLC (AAMFI) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $49, $0.00 Increases in Fund Balance: Line 2 Business Income Line 3 Cash and Securities $ Line 4 Interest/Dividend Income $57.02 $57.02 $ Line 5 Business Asset Liquidation $50, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other Total Funds Available (Lines 18): $57.02 $49, $50, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments $5, Total Disbursements for Receivership Operations $5, $5, $6, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 22

29 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 62 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $5, $6, Line 13 Ending Balance (As of 06/30/18): $44, $44, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $44, $44, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $44, $44, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 23

30 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 63 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

31 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 64 of 189 STANDARDIZED FUND ACCOUNTING REPORT for ACC C Plus Holdings, LLC (ACCCPH) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $0.20 $ Increases in Fund Balance: Line 2 Business Income Line 3 Cash and Securities $ $ $ Line 4 Interest/Dividend Income $0.02 $0.02 $0.03 Line 5 Business Asset Liquidation Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other Total Funds Available (Lines 18): $ $ $1, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments $ Total Disbursements for Receivership Operations $ $ $1, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 25

32 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 65 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $ $1, Line 13 Ending Balance (As of 06/30/18): $0.02 $0.02 Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $0.02 $0.02 Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $0.02 $0.02 OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 26

33 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 66 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

34 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 67 of 189 STANDARDIZED FUND ACCOUNTING REPORT for ACC F Plus Holdings, LLC (ACCFPH) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $0.01 $41.73 Increases in Fund Balance: Line 2 Business Income Line 3 Cash and Securities $ $ $ Line 4 Interest/Dividend Income $0.02 $0.02 $0.03 Line 5 Business Asset Liquidation Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other Total Funds Available (Lines 18): $ $ $1, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments $ Total Disbursements for Receivership Operations $ $ $1, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 28

35 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 68 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $ $1, Line 13 Ending Balance (As of 06/30/18): $0.02 $0.02 Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $0.02 $0.02 Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $0.02 $0.02 OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 29

36 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 69 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

37 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 70 of 189 STANDARDIZED FUND ACCOUNTING REPORT for ACC Funding Series Trust (ACCFST5) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $9,300, $1,528, Increases in Fund Balance: Line 2 Business Income Line 3 Cash and Securities $3, Line 4 Interest/Dividend Income $9, $9, $28, Line 5 Business Asset Liquidation $594, $594, $9,577, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other Total Funds Available (Lines 18): $603, $9,904, $11,137, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors Line 10 Disbursements for Receivership Operations Line 10 Internal Loans $ Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses $1,587, Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses $1, Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments Total Disbursements for Receivership Operations $1,590, $1,590, $2,823, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 31

38 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 71 of Investor Identification: Notice/Publishing Approved Plan Claimant Identification Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. Federal Account for Investor Restitution (FAIR) Reporting Expenses Total Plan Implementation Expenses Total Disbursements for Distribution Expenses Paid by the Fund Line 12 Disbursements to Court/Other: Line 12 Disbursements to Court Line 12a Investment Expenses/Court Registry Investment System (CRIS) Fees Line 12b Federal Tax Payments Total Disbursements to Court/Other: Total Funds Disbursed (Lines 912): $1,590, $2,823, Line 13 Ending Balance (As of 06/30/18): $8,314, $8,314, Line 14 Ending Balance of Fund Net Assets: Line 14a Cash & Cash Equivalents $8,314, $8,314, Line 14b Investments Line 14c Other Assets or Uncleared Funds Total Ending Balance of Fund Net Assets $8,314, $8,314, OTHER SUPPLEMENTAL INFORMATION: 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Report of Items NOT To Be Paid by the Line 15 Disbursements for Plan Administration Expenses Not Paid by the Line 15 Disbursements for Plan Administration Expenses Line 15a Plan Development Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Not Paid by the Fund Line 15b Plan Implementation Expenses Not Paid by the 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Investor Identification: Notice/Publishing Approved Plan Claimant Identification 32

39 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 72 of 189 Claims Processing Web Site Maintenance/Call Center 4. Fund Administrator Bond 5. Miscellaneous 6. FAIR Reporting Expenses Total Plan Implementation Expenses Not Paid by the Fund Line 15c Tax Administrator Fees & Bonds Not Paid by the Fund Total Disbursements for Plan Administrative Expenses Not Paid by the fund Line 16 Disbursements to Court/Other Not Paid by the Line 16a Investment Expenses/CRIS Fees Line 16b Federal Tax Payments Total Disbursements to Court/Other Not Paid by the Line 17 DC & State Tax Payments Line 18 No. of Claims: Line 18a # of Claims Received This Reporting Period Line 18b # of Claims Received Since Inception of Fund Line 19 No. of Claimants / Investors: Line 19a # of Claimants / Investors Paid This Reporting Period Line 19b # of Claimants / Investors Paid Since Inception of Fund Receiver: By: (signature) Ronald F. Greenspan (printed name) Receiver (title) Date: August 1,

40 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 73 of

41 Case 3:16cv00438PK Document 644 Filed 08/08/18 Page 74 of 189 STANDARDIZED FUND ACCOUNTING REPORT for ACC Funding Trust (ACCFT1) Cash Basis Receivership; Civil Court Case No. 3:16cv00438PK REPORTING PERIOD 04/01/2018 TO 06/30/2018 FUND ACCOUNTING (See Instructions): Current Reporting Period 04/01/18 to 06/30/18 03/16/16 to 06/30/18 Line 1 Beginning Balance $7,876, $2,477, Increases in Fund Balance: Line 2 Business Income Line 3 Cash and Securities $4,235, Line 4 Interest/Dividend Income $9, $9, $25, Line 5 Business Asset Liquidation $48,429, Line 6 Personal Asset Liquidation Line 7 ThirdParty Litigation Line 8 Miscellaneous Other Total Funds Available (Lines 18): $9, $7,885, $55,168, Decreases in Fund Balance: Line 9 Disbursements to Senior Secured Lenders/Investors $41,464, Line 10 Disbursements for Receivership Operations Line 10 Internal Loans $ Line 10a Disbursements to Receiver or Other Professionals Line 10b Business Asset Expenses Line 10c Personal Asset Expenses Line 10d Hospital Settlements & Investment Expenses Line 10e ThirdParty Litigation Expenses 1. Attorney Fees 2. Litigation Expenses Total Thirdparty Litigation Expenses Line 10f Tax Administrator Fees and Bonds Line 10g Federal and State Tax Payments Total Disbursements for Receivership Operations $ $ $5,818, Line 11 Disbursements for Distribution Expenses Paid by the Line 11 Distribution Plan Development Expenses Line 11a Distribution Plan Development Expenses: 1. Fees: Fund Administrator Independent Distribution Consultant (IDC) Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 3. Miscellaneous Total Plan Development Expenses Line 11b Distribution Plan Implementation Expenses: 1. Fees: Fund Administrator IDC Distribution Agent Consultants Legal Advisers Tax Advisers 2. Administrative Expenses 35