rdd Doc 1149 Filed 06/20/12 Entered 06/20/12 16:32:02 Main Document Pg 1 of 122
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- Herbert Turner
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1 Pg 1 of 122 Kevin D. Kaufman Partner KPMG LLP 1000 Walnut Street, Suite 1000 Kansas City, Missouri (816) As Auditors and to Provide Tax Compliance, Tax Consulting and Tax Provision Services to the Debtors and Debtors-in-Possession UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Hostess Brands, Inc., et al., 1 Debtors x : : : : : : : x Chapter 11 Case No (RDD) (Jointly Administered) FOURTH MONTHLY FEE STATEMENT OF KPMG LLP FOR COMPENSATION FOR SERVICES RENDERED AND REIMBURSEMENT OF EXPENSES INCURRED AS AUDITORS AND TO PROVIDE TAX COMPLIANCE, TAX CONSULTING AND TAX PROVISION SERVICES TO THE DEBTORS FOR THE PERIOD FROM MAY 1, 2012 THROUGH MAY 31, 2012 Name of Applicant: Authorized to Provide Professional Services to: KPMG LLP The Debtors Date of Retention: February 23, 2012, nunc pro tunc to January 11, 2012 (the Commencement Date ) Period for Which Compensation and Reimbursement is Sought: Amount of Compensation Sought as Actual, Reasonable, and Necessary: Amount of Expense Reimbursement Sought as Actual, Reasonable, and Necessary: May 1, 2012 through May 31, 2012 (the Monthly Compensation Period ) $ 440, $ 7, This is a: X Monthly Interim Final Fee Application 1 The Debtors are the following six entities (the last four digits of their respective taxpayer identification numbers follow in parentheses): Hostess Brands, Inc. (0322), IBC Sales Corporation (3634), IBC Services, LLC (3639), IBC Trucking, LLC (8328), Interstate Brands Corporation (6705) and MCF Legacy, Inc. (0599). 2 $352, represents 80% of compensation sought as reimbursement for fees incurred during the Monthly Compensation Period.
2 Pg 2 of 122 EXHIBIT A Summary Of Hours and Discounted Fees Incurred By Professional May 1, 2012 through May 31, 2012 Professional Position Current Hours Billed Discounted Hourly Rate Discounted Fees Billed Alli, Onadjefe O. Sr. Associate - IT Attestation $ $ 33, Baker, Laura Senior Associate - Fed Tax 0.3 $ $ Bayes, Alexandra Associate - IT Attestation 29.5 $ $ 5, Brennan, Kevin J. Sr. Associate - EVS 8.5 $ $ 2, Brown, Molly M. Associate - Audit 39.2 $ $ 5, Chalfant, Michael E. Associate - Audit $ $ 23, Choudhary, Prachi Associate - IT Attestation 96.6 $ $ 17, Cooperman, Amy M. Associate - Audit 1.2 $ $ Craycraft, Lacie A. Associate - Audit 1.2 $ $ Crismyre, Michael Managing Director - EVS 2.0 $ $ 1, DeVita, Lauren E. Associate - Audit 9.0 $ $ 1, Driver, Lee A. Sr. Manager - Fed Tax 14.3 $ $ 10, Driver, Lee A. Sr. Manager - Fed Tax 14.8 $ $ 9, Driver, Lee A. Sr. Manager - Fed Tax 13.1 $ $ 6, Eichhorn, Kevin M. Associate - Fed Tax 1.7 $ $ Eichhorn, Kevin M. Associate - Fed Tax 2.0 $ $ Everhart, Berit Sr. Associate - M&A 38.9 $ $ 21, Fung, Mary Managing Director - M&A 7.0 $ $ 5, Garza, Juanita F. Paraprofessional - Restructuring 54.5 $ $ 6, Geracimos, John N. Managing Director - M&A - WNT 1.0 $ $ Gilbride, Timothy Sr. Associate - M&A 50.0 $ $ 27, Harmening, Thomas C. Principal - Tax - EVS 2.0 $ $ 1, Holznecht, Ashlei A. Sr. Associate - Audit 1.9 $ $ Johanson, Haley K. Associate - Audit 63.5 $ $ 9, Johnson, Jennifer T. Sr. Associate - Audit 50.5 $ $ 9, Jones, Jeffrey N. Partner - Audit - DPP 1.0 $ $ Kaufman, Kevin D. Partner - Audit 17.0 $ $ 6, Laible, Morgan E. Sr. Associate - Audit 7.9 $ $ 1, Linville, Garrett B. Sr. Associate - Audit 1.2 $ $ Mahmood, Saadia N. Sr. Associate - IT Attestation $ $ 34, McGowan, Bryan Sr. Manager - IT Attestation 16.9 $ $ 6, McKenna, Bridget D. Sr. Associate - Audit 58.9 $ $ 11, Meisinger, Joseph M. Associate - Audit 15.0 $ $ 2, Mott, Allison R. Associate - IT Attestation 59.8 $ $ 11, Moxley, Lauren Manager - Audit 22.5 $ $ 5, Napier, Tracey A. Director- TCS 1.2 $ $ Ng, Linda Manager - M&A 18.5 $ $ 11, KPMG LLP Monthly Fee Statement Page 1 of 121
3 Pg 3 of 122 EXHIBIT A Summary Of Hours and Discounted Fees Incurred By Professional May 1, 2012 through May 31, 2012 Professional Position Current Hours Billed Discounted Hourly Rate Discounted Fees Billed Nolan, James M. Manager - Audit 15.4 $ $ 3, Orr, Samantha N. Associate - Fed Tax 0.8 $ $ Orr, Samantha N. Associate - Fed Tax 1.0 $ $ Philpott, Ronda J. Partner - Fed Tax 3.6 $ $ 3, Philpott, Ronda J. Partner - Fed Tax 38.9 $ $ 29, Philpott, Ronda J. Partner - Fed Tax 6.8 $ $ 4, Popovic, Tom Manager - EVS 2.5 $ $ Polisner, Dennis M. Sr. Manager - Actuary 0.3 $ $ Remmert, Michael Associate - Audit 53.7 $ $ 8, Roth, Patrick V. Associate - Audit 90.6 $ $ 13, Salas, Elizabeth C. Associate - IT Attestation 32.0 $ $ 5, Sellers, Monica Manager - Restructuring 5.5 $ $ 2, Shapiro, Steven D. Associate - M&A 38.1 $ $ 12, Steinberg, Howard B. Partner - M&A Tax 3.5 $ $ 3, Swarts, Jason A. Manager - IT Attestation 3.0 $ $ Terhune, Elizabeth N. Manager - Audit 2.7 $ $ Wall, Jarod J. Manager - Fed Tax 26.0 $ $ 13, Wall, Jarod J. Manager - Fed Tax 5.9 $ $ 2, Welsh, Stephen J. Sr. Associate - Audit 67.0 $ $ 12, White, Daniel J. Manager -State & Local Tax 2.4 $ $ White, Patrick K. Associate - Audit 61.4 $ $ 9, Winston, Maura Associate - M&A 51.5 $ $ 17, Wolf, Robert K. Partner - IT Attestation 0.8 $ $ Zweber, Colin R. Sr. Associate - EVS 2.5 $ $ Total Hours and Fees at Discounted Rate 1,661.2 $ 440, Discounted Fees $ 440, Tax Compliance Services - Total Fees $ 440, Out of Pocket Expenses $ 7, Subtotal of Fees and Out of Pocket Expenses $ 448, less Holdback Adjustment (20%) $ 88, Net Requested Fees & Out of Pocket Expenses $ 359, Blended Rate $ $ (1) (1) - Additional details regarding billings for 2011 Tax Compliance services provided in Exhibit D2 KPMG LLP Monthly Fee Statement Page 2 of 121
4 Pg 4 of 122 EXHIBIT B Summary of Hours and Fees Incurred by Category May 1, 2012 through May 31, 2012 Category Exhibit Hours Fees 2011 Audit Services D $ 7, Tax Compliance Services D2 0.0 $ Provision Services D $ 14, Bankruptcy Tax Consulting Services D $ 152, Retention and Fee Preparation Services D $ 14, Tax Consulting Services D $ 9, D7 1,222.6 $ 241, Total 1,661.2 $ 440, (1) (1) - In the Debtors' Application to retain and employ KPMG as well as the Kaufman Declaration attached to the Application it states: "Tax compliance services are billed at the lesser of standard hourly rates or an annual cap of $183,000, as provided in the engagement letter dated January 12, 2012." No fees have been submitted with this application because the fees previously submitted and approved have already met the annual fee cap for this service. KPMG LLP Monthly Fee Statement Page 3 of 121
5 Pg 5 of 122 EXHIBIT C Summary of Out of Pocket Expenses May 1, 2012 through May 31, 2012 Category Amount Airfare $ 2, Lodging $ 2, Meals $ Ground Transportation $ 2, Miscellaneous $ Total $ 7, KPMG LLP Monthly Fee Statement Page 4 of 121
6 Pg 6 of 122 EXHIBIT C1 Detail of Out of Pocket Expenses May 1, 2012 through May 31, 2012 (includes expenses not previously billed) Name Date Description Amount Gilbride, Timothy 25-Apr-12 Roundtrip Airfare from LaGuardia (LGA) New York City to Kansas City Departure Date: 04/24/12 Return Date: 04/25/12 Business Purpose: Onsite visit to Hostess in Kansas City. Gilbride, Timothy 25-Apr-12 Baggage fee for roundtrip Airfare from LaGuardia (LGA) New York City to Kansas City, MO. Departure Date: 04/29/12 Return Date: 05/03/12 Business Purpose: Onsite visit at Hostess in Kansas City Gilbride, Timothy 3-May-12 Baggage check fee for return from onsite visit in Kansas City regarding roundtrip from Kansas City, MO to New York City. Departure Date: 04/29/12 Return Date: 05/03/12 Gilbride, Timothy 3-May-12 Roundtrip Airfare from LaGuarida (LGA) New York City to Kansas City, MO Departure Date: 04/29/12 Return Date: 05/03/12 Business Purpose: On site visit at Hostess in Kansas City Bayes, Alexandra 17-May-12 Roundtrip Airfare from St. Louis, MO to Kansas City, MO Departure Date: 05/14/12 Return Date: 05/17/12 Business Purpose:Hostess Audit Winston, Maura 31-May-12 Roundtrip Airfare from New York, NY to Kansas City, MO Departure Date: 05/29/12 Return Date: 05/31/12 Business Purpose: Traveled to Hostess corporate headquarters. $ $ $ $ $ $ Air Fare Subtotal $ 2, Ng, Linda 25-Apr-12 Lodging in Kansas City, MO. Number of Nights: 1 (04/24/12 thru 04/25/12) Business Purpose: client meeting Gilbride, Timothy 25-Apr-12 Lodging in Kansas City, MO Number of Nights: 1 (04/24/12 thru 04/25/12) Business Purpose: On site at Hostess with L. Ng. and H. Steinberg. Gilbride, Timothy 3-May-12 Lodging in Kansas City, MO. Number of Nights: 4 (04/29/12 thru 05/03/12) Business Purpose: On site visit to Hostess in Kansas City Choudhary, Prachi 17-May-12 Lodging in Kansas City, MO Number of Nights: 4 (05/13/ /17/2012) Business Purpose:Client site Choudhary, Prachi 24-May-12 Lodging in Kansas City, MO Number of Nights: 4 (05/20/ /24/2012) Business Purpose: Client site White, Patrick K. 31-May-12 Lodging in St. Louis Missouri Number of Nights: 1 Night (05/31/12) Business Purpose:Spend the night in St. Louis to perform an inventory count. $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 5 of 121
7 Pg 7 of 122 EXHIBIT C1 Detail of Out of Pocket Expenses May 1, 2012 through May 31, 2012 (includes expenses not previously billed) Name Date Description Amount Winston, Maura 31-May-12 Lodging in Kansas City, MO Number of Nights: 2 (05/29/12 thru 05/31/12) Business Purpose: Travele to Hostess corporate headquarters. $ Lodging Subtotal $ 2, Gilbride, Timothy 25-Apr-12 Out of town meal at Great Steak & Potato. Attendees: Myself Business Purpose: Dinner for myself onsite at Hostess in Kansas City. $ Gilbride, Timothy 30-Apr-12 Out of town dinner at Oklahoma Joes. Attendees:Myself Business Purpose:onsite at Hostess in Kansas City Dinner (04/30/12) Gilbride, Timothy 1-May-12 Out of town dinner at Cheesecake factory. Attendees: T. Gilbride Business Purpose: Onsite at Hostess in Kansas City-Dinner on 05/01/12. Gilbride, Timothy 2-May-12 Out of town meal at Dominos Pizza. Attendees: T. Gilbride Business Purpose: Onsite at Hostess in Kansas City Dinner on 05/02/12. $ $ $ Gilbride, Timothy 3-May-12 Out of town dinner at hotel. Attendees: T. Gilbride Business Purpose: On site visit at Hostess in Kansas City. $ Meals Subtotal $ Gilbride, Timothy 24-Apr-12 Car Rental for L. Ng. and H. Steinberg (04/24/12 thru 04/25/12) Purpose: Onsite visit to Hostess in Kansas City. Gilbride, Timothy 24-Apr-12 Taxi to Laguardia airport with L. Ng. Purpose: flight to Hostess in Kansas City. Gilbride, Timothy 25-Apr-12 Taxi from LGA to home. Purpose: Returning from onsite visit at Hostess in Kansas City. Gilbride, Timothy 29-Apr-12 Taxi from office to LGA airport Purpose: Flight to Hostess for onsite visit in Kansas City Gilbride, Timothy 3-May-12 Taxi from LGA airport to Home Purpose: Returning from onsite visit at Hostess in Kansas City Gilbride, Timothy 3-May-12 Rental car for T. Gilbride for (04/29/12 thru 05/03/12). Purpose: On site visit to Hostess in Kansas City. Mahmood, Saadia N. 7-May-12 Reimbursable Mileage for roundtrip travel to client site of 5 miles per day for 7 days (5*7 = 35 per mile = $19.43) Business Purpose: 7 days Roundtrip from Home to Hostess $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 6 of 121
8 Pg 8 of 122 EXHIBIT C1 Detail of Out of Pocket Expenses May 1, 2012 through May 31, 2012 (includes expenses not previously billed) Name Date Description Amount Choudhary, Prachi 13-May-12 Reimbursable Mileage for roundtrip travel to client site of 201 miles per day for 1 day (205 per mile = $114.33) Business Purpose: 7 days Roundtrip from West Des Moines, IA to Hostess in Kansas City, MO. Bayes, Alexandra 14-May-12 Cab ride to the airport from home. Purpose: Hostess Audit in Kansas City, MO Choudhary, Prachi 17-May-12 One way charge for drop-off fee for Hertz car rental from Kansas City to Des Moines. Choudhary, Prachi 17-May-12 Car return, rented for 5 days (05/13/ /17/2012) from Des moines Kansas City Des Moines Purpose:Client site Winston, Maura 31-May-12 Gas to fill up rental car before returning it to Avis. Business Purpose: Rental car gas for B. Everhart and M. Winston. Mahmood, Saadia N. 31-May-12 Reimbursable Mileage for roundtrip travel to client site of 5 miles per day for 9 day (45 per mile = $114.33) Business Purpose: 9 days Roundtrip from home to Hostess in Kansas City, MO. Winston, Maura 31-May-12 Cab from Laguardia Airport to home Purpose: Business trip to Hostess headquarters White, Patrick K. 31-May-12 Reimbursable Mileage for roundtrip travel to client site of 245 miles per day for 1 day (245 per mile = $135.98) Business Purpose: Traveled to St. Louis, MO. for an inventory count for Hostess Brands from Overland Park, KS to St. Louis, MO. Winston, Maura 31-May-12 Rental car for 3 days (05/29/12 thru 05/31/12) to get to and from Hostess headquarters and the airport Purpose: Rental car for B. Everhart and M. Winston on business trip $ $ $ $ $ $ $ $ $ Ground Transportation Subtotal $ 2, White, Patrick K. 31-May-12 Expense for sending 12 confirmations via Business Purpose: Prepared and sent cash confirmations for Hostess' year end audit. (Confirmations are sent to third party banks to confirm cash balances as of the end of the year. These are used in our testwork.) $ Miscellaneous Subtotal $ Total Out of Pocket Expenses $ 7, KPMG LLP Monthly Fee Statement Page 7 of 121
9 Pg 9 of 122 EXHIBIT D Audit Services May 1, 2012 through May 31, 2012 Johnson, Jennifer T. 14-May-12 Review and analyze guidelines required for third party reviewers at Hostess's request in order to prepare for the meeting. Moxley, Lauren 14-May-12 Review and analyze the requirements to have a third party review of KPMG's 2011 and 2010 audit workpapers per Hostess's request and compile and coordinate organizing the prior year workpapers for the review. Roth, Patrick V. 15-May-12 Meeting with L. Moxley, J. Nolan, P. Roth, J. Johnson and M. Meisinger (all KPMG) regarding the 3rd party review to be performed regarding the 2010 and 2011 audit workpapers. 1.0 $ $ $ $ $ $ Meisinger, Joseph M. 15-May-12 Meeting with L. Moxley, J. Nolan, P. Roth, J. Johnson and M. Meisinger (all KPMG) regarding the 3rd party review to be performed regarding the 2010 and 2011 audit workpapers. 0.5 $ $ Moxley, Lauren 15-May-12 Meeting with L. Moxley, J. Nolan, P. Roth, J. Johnson and M. Meisinger (all KPMG) regarding the 3rd party review to be performed regarding the 2010 and 2011 audit workpapers. 0.5 $ $ Johnson, Jennifer T. 15-May-12 Meeting with L. Moxley, J. Nolan, P. Roth, J. Johnson and M. Meisinger (all KPMG) regarding the 3rd party review to be performed regarding the 2010 and 2011 audit workpapers. 0.5 $ $ Nolan, James M. 15-May-12 Meeting with L. Moxley, J. Nolan, P. Roth, J. Johnson and M. Meisinger (all KPMG) regarding the 3rd party review to be performed regarding the 2010 and 2011 audit workpapers. 0.5 $ $ Roth, Patrick V. 15-May-12 Compile the 2009 audit files for third party review with M. Meisinger (KPMG). 3.7 $ $ KPMG LLP Monthly Fee Statement Page 8 of 121
10 Pg 10 of 122 EXHIBIT D Audit Services May 1, 2012 through May 31, 2012 Meisinger, Joseph M. 15-May-12 Compile the 2009 audit files for third party review with P. Roth (KPMG). Roth, Patrick V. 15-May-12 Compile the 2010 eaudit file for third party review with M. Meisinger (KPMG). Meisinger, Joseph M. 15-May-12 Compile the 2010 eaudit file for third party review with P. Roth (KPMG). Kaufman, Kevin D. 18-May-12 Review workpaper access letters related to 3rd party review Kaufman, Kevin D. 18-May-12 Review workpapers for preparation of workpaper access by third parties. Nolan, James M. 21-May-12 Perform manager review of FY11 electronic copy workpapers for third party review. Nolan, James M. 21-May-12 Perform manager review of FY10 hard copy workpapers for third party review. Meisinger, Joseph M. 22-May-12 Update compilation of 2010 workpaper binders in preparation for 3rd Party review to address manager comments. Meisinger, Joseph M. 22-May-12 Update compilation of 2011 electronic workpaper file in preparation for 3rd Party review to address manager comments. 3.7 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total 2011 Audit Services 37.3 $ 7, KPMG LLP Monthly Fee Statement Page 9 of 121
11 Pg 11 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Eichhorn, Kevin M. 1-May-12 Prepare supporting workpapers for the Ohio Job Creation Tax Credit annual progress report for Hostess Brands Inc. and Subsidiaries. 0.3 $ $ Wall, Jarod J. 1-May-12 Discussion with K. Eichhorn (KPMG) regarding state notices. Eichhorn, Kevin M. 1-May-12 Contact the state of Michigan regarding a tax notice received relating to a prior year income tax return for Hostess Brands Inc. and Subsidiaries. Eichhorn, Kevin M. 1-May-12 Research the requirements for electronically filing estimated payments to the state of Minnesota. Eichhorn, Kevin M. 1-May-12 Contact the state of Minnesota regarding a notice assessing a penalty on prior year estimated tax payments Kim, Dale Y. 1-May-12 Prepare District of Columbia combined reporting and Michigan Business Tax materials and supplies deduction. Eichhorn, Kevin M. 1-May-12 Prepare the Hostess Brands Inc. and Subsidiaries New York Inc. income tax return for electronic filing. Eichhorn, Kevin M. 1-May-12 Prepare supporting workpapers for the Ohio Job Creation Tax Credit annual progress report for Hostess Brands Inc. and Subsidiaries. Eichhorn, Kevin M. 1-May-12 Prepare supporting workpapers to submit to the state of Michigan to regarding adjusted tax credits relating to a tax notice received. Eichhorn, Kevin M. 1-May-12 Respond to and file various notices received by the Hostess tax department and submit refund checks received for internal processing. 0.4 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 10 of 121
12 Pg 12 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Orr, Samantha N. 3-May-12 Continue to review all Brands city/state 0.4 $ $ returns and update spreadsheet that lists all due dates for those returns and update for the tax year Orr, Samantha N. 3-May-12 Review all Sales city/state returns and update spreadsheet that lists all due dates for those returns and update for the tax year Orr, Samantha N. 3-May-12 Continue to review all Brands city/state returns and update spreadsheet that lists all due dates for those returns and update for the tax year $ $ $ $ 1, Orr, Samantha N. 4-May-12 Prepare response to a Minnesota notice. 0.3 $ $ Orr, Samantha N. 4-May-12 Export dockets for all the Hostess entities 0.4 $ $ and place into appropriate folder in K Link. Orr, Samantha N. 4-May-12 Review A1 workpaper for Hostess Brands, IBC Sales, Interstate Brands and MCF Legacy and verify Adjustment workpapers are on the shared drive at Hostess. 2.5 $ $ Orr, Samantha N. 4-May-12 Review all Sales city/state returns and update spreadsheet that lists all due dates for those returns and update for the tax year Eichhorn, Kevin M. 8-May-12 Prepare the Hostess Brands Inc. and Subsidiaries Texas income tax return. Eichhorn, Kevin M. 8-May-12 Use Hostess' internal SAP reporting system to generate and prepare a report detailing all taxes paid and refunded in the current period. Eichhorn, Kevin M. 8-May-12 Respond to tax notices received by Hostess Brands Inc. 3.8 $ $ 1, $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 11 of 121
13 Pg 13 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Eichhorn, Kevin M. 8-May-12 Create binders to be kept at Hostess 2.5 $ $ containing all Federal proforma income tax returns prepared for the 5/31/11 tax year. Eichhorn, Kevin M. 8-May-12 Prepare the Hostess Brands Inc. and Subsidiaries Texas income tax return. Eichhorn, Kevin M. 10-May-12 Contact the Ohio Regional income Tax Agency regarding a tax notice received. Eichhorn, Kevin M. 10-May-12 Contact the state of Maryland regarding an insufficient tax refund check received. 3.9 $ $ 1, $ $ $ $ Wall, Jarod J. Eichhorn, Kevin M. Eichhorn, Kevin M. Orr, Samantha N. 10-May-12 Finalize Texas Calculation for T. Apel (Hostess) review. 10-May-12 Research cities included in the Ohio RITA tax return allowing net operating loss carryforwards. 10-May-12 Update the Hostess Brands Inc. and Subsidiaries Texas income tax return after review and comments by J. Wall (KPMG). 11-May-12 Amend Ohio RITA (Regional Income Tax Agency) return for Interstate Brands to remove net operating losses for cities that do not allow the net operating loss Wall, Jarod J. 14-May-12 Discussion regarding calculations with T. Apel (Hostess). White, Daniel J. 14-May-12 Discussion with J. Wall (KPMG) regarding cost of goods sold items. Orr, Samantha N. 14-May-12 Review and prepare refund checks prior to providing to T Apel Wall, Jarod J. 14-May-12 Prepare responses to state notices from Minnesota and New York. Orr, Samantha N. 14-May-12 Prepare responses to Minnesota state notices that were received White, Daniel J. 14-May-12 Review of Texas margin calculation and cost of goods sold items. 0.8 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 12 of 121
14 Pg 14 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Orr, Samantha N. 14-May-12 Review and analyze notices received in 1.4 $ $ the mail. Wall, Jarod J. 14-May-12 Complete consolidated Texas return. 2.9 $ $ 1, Orr, Samantha N. 14-May-12 Address manager review comments for 3.6 $ $ 1, the combined Texas tax return. Orr, Samantha N. 15-May-12 Call with Tennessee Department of 0.6 $ $ Revenue representative regarding notice that was received. Orr, Samantha N. 15-May-12 Call with New Jersey Department of 0.7 $ $ Revenue representative regarding notice that was received. White, Daniel J. 15-May-12 Perform manager review of Michigan tax 0.8 $ $ return Orr, Samantha N. 15-May-12 Address manager review comments on 0.9 $ $ Ohio Commercial Activity Tax Q1 return. Krahenbill, Jennifer K. Wall, Jarod J. Orr, Samantha N. Wall, Jarod J. Orr, Samantha N. White, Daniel J. Orr, Samantha N. 15-May-12 Perform senior associate review of amended IBC Ohio RITA (Regional Income Tax Agency) Return. 15-May-12 Prepare, generate payment request, and submit Texas Consolidated return 15-May-12 Clear senior review comments on the amended Ohio RITA (Regional Income Tax Agency) return 15-May-12 Continue responding to state notices Minnesota and New York. 15-May-12 Document delivery information for all entities returns that have been delivered in K Link 16-May-12 Follow-up with J. Wall (KPMG) regarding Michigan GRT (sales tax inclusion). 16-May-12 Prepare the Ohio Commercial Activity Tax Q1 return and follow-up regarding completion of check request. 1.0 $ $ $ $ $ $ $ $ 1, $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 13 of 121
15 Pg 15 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Wall, Jarod J. 16-May-12 Perform manager review of the Ohio 1.8 $ $ 1, Commercial Activity Tax calculation and follow-up regarding payment submission. Krahenbill, Jennifer K. Eichhorn, Kevin M. Eichhorn, Kevin M. Eichhorn, Kevin M. Krahenbill, Jennifer K. Eichhorn, Kevin M. Wall, Jarod J. Orr, Samantha N. Wall, Jarod J. Eichhorn, Kevin M. Eichhorn, Kevin M. 17-May-12 Perform senior associate review of IBC Ohio Amended RITA. 18-May-12 Update appropriate files with filing tax notices and tax forms received by the Hostess tax department 18-May-12 Prepare and re-submit the New York City Form CT3A/C for efile after receiving notification the city did not receive the form in the initial filing 18-May-12 Update the Hostess Brands Inc. and Subsidiaries Michigan income tax return after internal review by J. Wall (KPMG) 21-May-12 Perform senior associate review of the amended Ohio RITA return. 21-May-12 Update appropriate files to reflect receipt of an income tax refund check received from the city of Toledo, Ohio 22-May-12 Finalize Consolidated Michigan return and calculations 22-May-12 Revise the Michigan return after review and comments by J. Wall (KPMG). 23-May-12 Continue finalizing Consolidated Michigan return and calculations 23-May-12 Prepare the Form 1139 Application for Tentative Refund for Hostess Brands Inc. and Subsidiaries for the tax period 6/2/12 24-May-12 Prepare and review the Ohio RITA city income tax return 0.8 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 14 of 121
16 Pg 16 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Eichhorn, Kevin M. 24-May-12 Prepare workpapers for all Hostess 0.9 $ $ entities including compiling all information regarding payments, estimated payments, and prior year state tax liabilities to determine which states will require a fourth quarter estimated payment Eichhorn, Kevin M. 24-May-12 Continue to prepare workpapers for all Hostess entities compiling all information regarding payments, estimated payments, and prior year state tax liabilities to determine which states will require a fourth quarter estimated payment 3.9 $ $ 1, Baker, Laura Wall, Jarod J. Wall, Jarod J. Eichhorn, Kevin M. Baker, Laura Eichhorn, Kevin M. Wall, Jarod J. 30-May-12 Review of Hostess timeline and creating a workflow to meet the deadlines. 30-May-12 Continue responding to state notices Minnesota and New York. 30-May-12 Discussion with T. Apel (Hostess) regarding Michigan consolidated return. 30-May-12 Prepare IBC Sales detailed balance sheet and income state reports for the period 5/31/11 for use by R. Evans (Hostess) 30-May-12 Review of processes and company structure in order to understand the client deadlines for the quick file return. 30-May-12 Responding to and filing various notices received by the Hostess tax department and submitting refund checks received for internal processing. 30-May-12 Perform manager review of Q4 estimate calculations. 0.4 $ $ $ $ $ $ $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 15 of 121
17 Pg 17 of 122 EXHIBIT D Tax Compliance Services May 1, 2012 through May 31, 2012 Eichhorn, Kevin M. 30-May-12 Prepare supporting Federal $ $ Schedule M book tax adjustments to be used on the Hostess Brands Inc. and Subsidiaries federal tax return Eichhorn, Kevin M. 30-May-12 Continue to prepare workpapers for all Hostess entities compiling all information regarding payments, estimated payments, and prior year state tax liabilities to determine which states will require a fourth quarter estimated payment 2.6 $ $ Baker, Laura Wall, Jarod J. Eichhorn, Kevin M. Baker, Laura 31-May-12 Review of organizational structure and estimates to gain understanding of client's operations. 31-May-12 Prepare and submit consolidated Michigan return 31-May-12 Prepare and review the Hostess Brands Inc. and Subsidiaries Michigan income tax return 31-May-12 Document new accounts and review timeline and deadlines for filing tax items. 0.5 $ $ $ $ $ $ $ $ Total 2011 Tax Compliance Services 97.5 $ - (1) (1) - In the Debtors' Application to retain and employ KPMG as well as the Kaufman Declaration attached to the Application it states: "Tax compliance services are billed at the lesser of standard hourly rates or an annual cap of $183,000, as provided in the engagement letter dated January 12, 2012." KPMG s standard hourly rates for these services have exceeded $183,000 and therefore we will be progress billing per the engagement letter at a rate of $15,250 at the beginning of each month. KPMG LLP Monthly Fee Statement Page 16 of 121
18 Pg 18 of 122 EXHIBIT D Provision Services May 1, 2012 through May 31, 2012 Philpott, Ronda J. 2-May-12 Risk assessment and planning meeting for 2012 audit with K. Kaufman, L. Moxley, J. Nolan, L. Driver, A. Holznecht, M. Laible, B. McKenna, J. Johnson, G. Linville, S. Welsh, M. Remmert, P. Roth, A. Mott, M. Brown, M. Chalfant, A. Cooperman, L. Craycraft, H. Johanson, B. McGowan, S. Mahmood, and O. Alli (all KPMG). 0.7 $ $ Driver, Lee A. 2-May-12 Risk assessment and planning meeting for 2012 audit with K. Kaufman, R. Philpott, J. Nolan, L. Moxley, A. Holznecht, M. Laible, B. McKenna, J. Johnson, G. Linville, S. Welsh, M. Remmert, P. Roth, A. Mott, M. Brown, M. Chalfant, A. Cooperman, L. Craycraft, H. Johanson, B. McGowan, S. Mahmood, and O. Alli (all KPMG). 0.7 $ $ Driver, Lee A. 2-May-12 Review and analyze tax department procedures for purposes of SOX compliance. Driver, Lee A. 3-May-12 Prepare work papers to complete the P12 provision entry. Driver, Lee A. 16-May-12 Review prior year provision files to determine which work papers should be utilized this year to ensure an efficient process. Driver, Lee A. 21-May-12 Meeting with K Eichhorn and S. Orr (all KPMG) regarding which work papers should be utilized this year to ensure an efficient process. 0.8 $ $ $ $ $ $ 2, $ $ Eichhorn, Kevin M. Orr, Samantha N. 21-May-12 Prepare for and attend meeting with L. Driver and S. Orr (all KPMG) regarding which work papers should be utilized this year to ensure an efficient process. 21-May-12 Meeting with L. Driver and K Eichhorn (both KPMG) regarding which work papers should be utilized this year to ensure an efficient process. 0.8 $ $ $ $ KPMG LLP Monthly Fee Statement Page 17 of 121
19 Pg 19 of 122 EXHIBIT D Provision Services May 1, 2012 through May 31, 2012 Driver, Lee A. 21-May-12 Meeting with T. Apel (Hostess), J. Wall (KPMG), 1.1 $ $ R. Philpott (KPMG) and S. Greco (Hostess) regarding year end provision process and timing. Driver, Lee A. Driver, Lee A. Eichhorn, Kevin M. Driver, Lee A. 21-May-12 Continue review of prior year provision files to determine which work papers should be utilized this year to ensure an efficient process. 30-May-12 Meeting with L. Baker (KPMG) regarding provision work papers to be utilized and Hostess deadlines. 30-May-12 Perform rollforward of the electronic workpaper files for all Hostess entities for use in tax provision calculations 30-May-12 Review of Hostess timeline and creating a workflow to meet the deadlines. 3.3 $ $ 2, $ $ $ $ $ $ 1, Philpott, Ronda J. 30-May-12 Perform partner review of tax provision processes. 1.9 $ $ 1, Philpott, Ronda J. 31-May-12 Continue to perform partner review of tax provision process. 1.0 $ $ Total 2011 Provision Services 20.4 $ 14, (1) (1) - In the tax provision engagement letter dated January 12, 2012 it states: "Our fee for tax provision services will be progress billed at a rate of $7,500 at the beginning of each month during the term of the engagement beginning on February 1, 2012." Through May 31, 2012, KPMG has incurred $81, in fees for these tax provision services. Subject to approval of this monthly fee statement, KPMG will continue to submit monthly invoices in accordance with this provision. KPMG LLP Monthly Fee Statement Page 18 of 121
20 Pg 20 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Winston, Maura 26-Apr-12 Call with B. Everhart (KPMG) regarding 0.2 $ $ bankruptcy cost analysis. Winston, Maura 26-Apr-12 Research transaction cost analyses and regulation 0.5 $ $ s.1.263(a)5. Winston, Maura 1-May-12 Continue research transaction cost analyses and 0.7 $ $ regulation s.1.263(a)5. Winston, Maura 1-May-12 Meeting with B. Everhart (KPMG) to review 1.5 $ $ regulations and project background. Ng, Linda 1-May-12 Analysis of historical Ernst & Young basis study. 2.0 $ $ 1, Gilbride, Timothy 1-May-12 Preparation of net operating loss reconciliation schedule for purposes of ensuring accuracy of the Ernst & Young stock basis report. 2.0 $ $ 1, Gilbride, Timothy 1-May-12 Compare RAR adjustment forms to the Ernst & 2.5 $ $ 1, Young stock basis study for accuracy. Everhart, Berit 1-May-12 Research related to section 382(h), section 2.5 $ $ 1, (b)(5) and section 1017 of the internal revenue code. Everhart, Berit 2-May-12 Prepare bankruptcy cost analysis. 0.3 $ $ Winston, Maura 2-May-12 Review lists of professional fees in Excel and 0.5 $ $ PDF format sent by client. Philpott, Ronda J. 2-May-12 Review transaction cost analysis requirements. 0.5 $ $ Winston, Maura 2-May-12 Draft list of professional service providers to organize fee information. Philpott, Ronda J. 2-May-12 Review of projected time incurred for bankruptcy tax items through 4/2/12 to provide to client for purposes of monthly accrual. Ng, Linda 2-May-12 Resolve errors on Ernst & Young historical basis study. Gilbride, Timothy 2-May-12 Discussions with L. Driver (KPMG) regarding the status of tax stock basis, intercompany reconciliations, and RAR adjustments. 0.7 $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 19 of 121
21 Pg 21 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Driver, Lee A. 2-May-12 Meeting with T Gilbride (KPMG) regarding 1.5 $ $ progress update and additional questions regarding historical basis study. Gilbride, Timothy 2-May-12 Prepare a summary of top side adjustments that 2.7 $ $ 1, deviate from Ernst & Young basis report. Driver, Lee A. 2-May-12 Analyzing time incurred for bankruptcy tax items through 4/30/12 to provide to client for purposes of monthly accrual. Ng, Linda 3-May-12 Analysis to determine whether bankruptcy costs incurred to date should be capitalized, deducted or amortized. Steinberg, Howard 3-May-12 Review methodology for review of bankruptcy B. transaction costs. Driver, Lee A. 3-May-12 Prepare response regarding the net operating loss availability to offset potential property sales and the relationship of 382. Gilbride, Timothy 3-May-12 Discussions with L. Ng (KPMG) regarding status of site visit and all status of tax basis study. 3.9 $ $ 2, $ $ $ $ $ $ $ $ Winston, Maura 3-May-12 Meeting with B. Everhart (KPMG) to review documents on KCC website, and next steps for the project. Winston, Maura 3-May-12 Review "Provided By Client" documents stored in our Orion online system and documents stored on KCC website to research company background. Ng, Linda 3-May-12 Analysis to determine the proper asset classification under section 1017 and the potential attributes reduced as a result of cancellation of debt income. 1.0 $ $ $ $ $ $ Philpott, Ronda J. 3-May-12 Review historical Fresh Start adjustments. 1.5 $ $ 1, Philpott, Ronda J. 3-May-12 Review rules for net operating loss utilization on 1.5 $ $ 1, potential sale of assets. KPMG LLP Monthly Fee Statement Page 20 of 121
22 Pg 22 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Winston, Maura 3-May-12 Update bankruptcy expenses into fee expense 2.4 $ $ excel spreadsheet and research court documents on KCC website for additional fees. Everhart, Berit 3-May-12 Review fees incurred by client in bankruptcy as part of the bankruptcy cost analysis. Winston, Maura 4-May-12 Call with B. Everhart (KPMG) regarding deadlines on document review. Winston, Maura 4-May-12 Meeting with B. Everhart (KPMG) regarding progress on document review from documents on KCC website and information gathered. 3.3 $ $ 1, $ $ $ $ Everhart, Berit 4-May-12 Prepare bankruptcy cost analysis and sending 0.6 $ $ s regarding the same. Philpott, Ronda J. 4-May-12 Review Section 382 limitations on emergence. 0.8 $ $ Geracimos, John 4-May-12 Discussion regarding bankruptcy cost issues with 1.0 $ $ N. B. Everhart (KPMG). Philpott, Ronda J. 4-May-12 Review net operating loss projected utilization in 1.2 $ $ alternate scenarios. Winston, Maura 4-May-12 Continue searching KCC website looking for 3.0 $ $ 1, service provider fees to capitalize or deduct. Winston, Maura 4-May-12 Continue to research KCC website for service 3.9 $ $ 1, provider fees to capitalize or deduct. Philpott, Ronda J. 7-May-12 Review key transactions impacting stock basis. 0.8 $ $ Winston, Maura 7-May-12 Continue updating information on summary chart to keep track of documents, and create spreadsheet noting fee information we have received. Wall, Jarod J. 7-May-12 Discussion with R. Philpott (KPMG) regarding basis study. Philpott, Ronda J. 7-May-12 Review historical Fresh Start adjustments for basis impact. 1.1 $ $ $ $ $ $ 1, KPMG LLP Monthly Fee Statement Page 21 of 121
23 Pg 23 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Gilbride, Timothy 7-May-12 Conduct research regarding attribute reduction 1.5 $ $ under 108 and how that interplays with the NUBIG calculation under notice Philpott, Ronda J. 7-May-12 Review historical intercompany transaction analysis. Winston, Maura 7-May-12 Continue research on KCC website for service provider fees to capitalize or deduct, and update summary chart to organize information. Gilbride, Timothy 7-May-12 Discussions with J. Wall (KPMG) and R. Philpott (KPMG) regarding the reconciliation of intercompany accounts for purposes of computing stock basis. Shapiro, Steven D. 7-May-12 Research the effects of a contribution in a leveraged buyout. Ng, Linda 7-May-12 Analysis of Hostess intercompany balances as of May 31, 2012 and specifically analyzing balance. Shapiro, Steven D. 7-May-12 Continue researching the effects of a contribution in a leveraged buyout. Wall, Jarod J. 7-May-12 Call with R. Philpott (KPMG) and T. Gilbride (KPMG) regarding basis study. Winston, Maura 7-May-12 Continue to compile fees incurred by client in bankruptcy as part of the bankruptcy cost analysis and organize. Everhart, Berit 7-May-12 Continue to review fees incurred by client in bankruptcy as part of the bankruptcy cost analysis including review of work product and fee organization prepared by M. Winston (KPMG). Everhart, Berit 8-May-12 Continue to research certain costs incurred by client in bankruptcy. Philpott, Ronda J. 8-May-12 Continue review of projected time incurred for bankruptcy tax items through 4/2/12 to provide to client for purposes of monthly accrual. 1.8 $ $ 1, $ $ $ $ 1, $ $ $ $ 1, $ $ $ $ 1, $ $ 1, $ $ 1, $ $ $ $ KPMG LLP Monthly Fee Statement Page 22 of 121
24 Pg 24 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Gilbride, Timothy 8-May-12 Discussion with S. Shapiro (KPMG) regarding 1.6 $ $ the stock basis calculation and preparation of the 1502 model. Shapiro, Steven D. 8-May-12 Run model for separate company reports 2.1 $ $ including certain contributions. Shapiro, Steven D. 8-May-12 Continue to run model for separate company 2.4 $ $ reports including certain contributions. Ng, Linda 8-May-12 Determining whether Interstate Brands should 2.5 $ $ 1, elect under section 108(b)(5) in order to preserve the 382 NOL limitation for realized built in gain/loss purposes. Gilbride, Timothy 8-May-12 Review and revisions of 1502 model for stock 2.9 $ $ 1, basis calculations in preparation of manager review. Wall, Jarod J. 8-May-12 Breaking out 5/31/11 Tax Basis Balance Sheet 3.0 $ $ 1, by Entity into greater detail for 108 and 1017 calculations. Winston, Maura 8-May-12 Continue consolidating KCC website 3.0 $ $ 1, information and begin draft of background sections of report. Everhart, Berit 8-May-12 Research the treatment of certain costs incurred 3.9 $ $ 2, during bankruptcy and application of such research to current facts. Philpott, Ronda J. 9-May-12 Review Mrs. Cubbison's basic analysis. 0.7 $ $ Shapiro, Steven D. 9-May-12 Continue to run model for separate company 0.8 $ $ reports including certain contributions. Philpott, Ronda J. 9-May-12 Review of intercompany balance activity. 1.8 $ $ 1, Winston, Maura 9-May-12 Continue consolidation of site information and 2.7 $ $ drafting of background sections of report. Gilbride, Timothy 9-May-12 Review of attribute reduction model and preparation for manager review. 3.0 $ $ 1, Everhart, Berit 10-May-12 s and meeting with M. Winston (KPMG) 0.2 $ $ regarding bankruptcy costs analysis and facts relevant to same. Philpott, Ronda J. 10-May-12 Review of tax attribute reduction impact on net operating losses. 0.3 $ $ KPMG LLP Monthly Fee Statement Page 23 of 121
25 Pg 25 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Philpott, Ronda J. 10-May-12 Review impact of historical valuations on 0.4 $ $ separate company tax basis. Philpott, Ronda J. 10-May-12 Review of net operating loss utilization in prior 0.5 $ $ years. Philpott, Ronda J. 10-May-12 Review of intercompany payable activity. 1.2 $ $ Philpott, Ronda J. 10-May-12 Review separate legal entity balance sheets at 1.2 $ $ date of prior emergence from bankruptcy. Philpott, Ronda J. 10-May-12 Review of Fresh Start adjustment impact on 1.4 $ $ 1, basis. Gilbride, Timothy 10-May-12 Discussion with S. Shapiro (KPMG) regarding 2.0 $ $ 1, the inputs to the 1502 model and what needs to be changed for the stock basis analysis. Shapiro, Steven D. 10-May-12 Run the model with and without contribution, 2.3 $ $ review the effect of contribution and reconcile past model and present model Winston, Maura 10-May-12 Continue consolidating KCC website 2.5 $ $ information and started drafting background sections of report Shapiro, Steven D. 10-May-12 Continue to run the model with and without 2.7 $ $ contribution, review the effect of contribution and reconcile past model and present model Ng, Linda 10-May-12 Review of interstate brands top side adjustments. 3.0 $ $ 1, Wall, Jarod J. Wall, Jarod J. Philpott, Ronda J. Philpott, Ronda J. 10-May-12 Analyzing the impact of equity adjustments at each sub for impact on intercompany debt. 10-May-12 Gathering and analyzing MCF Legacy Historical balance sheets for basis study calculations 11-May-12 Review and analyze impact of APIC (the additional paid in capital account in equity) activity on stock basis. 11-May-12 Review and analyze impact of OCI (other comprehensive income account in equity) activity on stock basis. 3.2 $ $ 1, $ $ 1, $ $ $ $ KPMG LLP Monthly Fee Statement Page 24 of 121
26 Pg 26 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Ng, Linda 11-May-12 Discussion with R. Philpott, J. Wall, L. Driver, 1.0 $ $ and T. Gilbride (all KPMG) regarding the intercompany balance and the May 31, 2005 tax return and the impact on stock basis. Ng, Linda Shapiro, Steven D. Philpott, Ronda J. Ng, Linda Philpott, Ronda J. Philpott, Ronda J. Wall, Jarod J. Wall, Jarod J. 11-May-12 Review and analyze revisions necessary to the May 31, 2005 tax return with respect to stock basis. 11-May-12 Revise entries in the model to reflect new information received. 11-May-12 Review and analyze prior net operating loss utilizations. 11-May-12 Review and update separate company memorandums. 11-May-12 Review and analyze impact of sale of Mrs. Cubbison's on stock basis. 11-May-12 Review and analyze historical intercompany loans on Mrs. Cubbison's. 12-May-12 Compile and analyze MCF Legacy Historical balance sheets for basis study calculations. 12-May-12 Analyze the impact of equity adjustments at each subsidiary for impact on intercompany debt. 1.0 $ $ $ $ $ $ 1, $ $ $ $ 1, $ $ 1, $ $ 1, $ $ 1, Everhart, Berit 14-May-12 Communications with Federal Tax team regarding open items related to bankruptcy costs analysis facts. Driver, Lee A. 14-May-12 Communications with L. Ng, B. Everhart and M. Winston (all KPMG) regarding status and outstanding items for bankruptcy cost analysis. 0.3 $ $ $ $ Shapiro, Steven D. 14-May-12 Compile and review separate company reports. 0.5 $ $ Everhart, Berit Winston, Maura 14-May-12 Perform senior associate review of information request list related to information needed for the bankruptcy cost analysis. 14-May-12 Communications with B. Everhart (KPMG) and call with Federal Tax group to review missing documents 0.5 $ $ $ $ KPMG LLP Monthly Fee Statement Page 25 of 121
27 Pg 27 of 122 EXHIBIT D4 Bankruptcy Tax Consulting Services May 1, 2012 through May 31, 2012 Shapiro, Steven D. 14-May-12 Update separate company reports to exclude a 0.9 $ $ certain distribution. Gilbride, Timothy 14-May-12 Communications with L. Ng (KPMG) regarding 1.0 $ $ the 2005 net operating loss reconciliation and go forward steps relating to outstanding issues relating to Ernst & Young 's basis study. Gilbride, Timothy Shapiro, Steven D. 14-May-12 Perform senior associate review of 1502 stock basis adjustments completed by S. Shapiro (KPMG) 14-May-12 Update COD (cancellation of debt) schedule to address references for net operating losses. 1.0 $ $ $ $ Winston, Maura 14-May-12 Draft information request list for FTI 1.1 $ $ Shapiro, Steven D. 14-May-12 Update taxable income with new information 1.1 $ $ received Gilbride, Timothy 14-May-12 Review and analyze COD (cancellation of debt) 1.5 $ $ model and revise scenarios based on new intercompany information provided. Philpott, Ronda J. 14-May-12 Review and analyze historical loans at Mrs. 1.5 $ $ 1, Cubbison's and impact on basis. Ng, Linda 14-May-12 Update the stock basis for 2005 to include 2.0 $ $ 1, additional information Gilbride, Timothy 14-May-12 Update separate company narratives based on 2.5 $ $ 1, new facts and review comments from L. Ng (KPMG). Winston, Maura 15-May-12 Continue to draft information request list for FTI. 0.2 $ $ Shapiro, Steven D. Gilbride, Timothy Gilbride, Timothy 15-May-12 Update various sections of the separate company reports to reflect additional information received. 15-May-12 Prepare basis review memo to reflect revisions to Ernst & Young 's basis study. 15-May-12 Prepare representations and assumptions memo to reflect revisions to Ernst & Young 's basis study. 0.8 $ $ $ $ 1, $ $ 1, KPMG LLP Monthly Fee Statement Page 26 of 121
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