rdd Doc 1976 Filed 12/20/12 Entered 12/20/12 16:47:39 Main Document Pg 1 of 33

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1 Pg 1 of 33 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) AMENDED TENTH 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 NOVEMBER 1, 2012 THROUGH NOVEMBER 30, 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 - November 1, 2012 through November 15, 2012: Amount of Compensation Sought as Actual, Reasonable, and Necessary - November 16, 2012 through November 30, 2012: (the Monthly Compensation Period ) $ 115, $ 18, 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 For the period November 16, 2012 through November 30, 2012, $14, represents 80% of fees and $2, represents 100% of expenses for a total amount of $17,

2 Pg 2 of 33 Amount of Expense Reimbursement Sought as Actual, Reasonable, and Necessary November 1, 2012 through November 15, 2012: Amount of Expense Reimbursement Sought as Actual, Reasonable, and Necessary November 16, 2012 through November 30, 2012: $ $ 2, This is a: X Monthly Interim Final Fee Application

3 Pg 3 of 33 EXHIBIT A Summary Of Hours and Discounted Fees Incurred By Professional Professional Position Current Hours Billed Discounted Hourly Rate Discounted Fees Billed Baker, Laura Manager - Fed Tax 12.9 $ $ 6, (1) Baker, Laura Manager - Fed Tax 18.8 $ $ 10, (1) Baker, Laura Manager - Fed Tax 4.5 $ $ 1, (1) Bauer, Michael E. Sr. Manager - Fed Tax - WNT 0.8 $ $ Cvach, Gary Q. Managing Director - Compensation and 0.5 $ $ Benefits - WNT Driver, Lee A. Sr. Manager - Fed Tax 2.2 $ $ 1, Driver, Lee A. Sr. Manager - Fed Tax 29.2 $ $ 19, Driver, Lee A. Sr. Manager - Fed Tax 8.7 $ $ 4, Dyor, Elizabeth R. Managing Director - Fed Tax - WNT 0.5 $ $ Eichhorn, Kevin M. Associate - Fed Tax 35.2 $ $ 11, Eichhorn, Kevin M. Associate - Fed Tax 8.0 $ $ 1, Everhart, Berit Sr. Associate - M&A 45.2 $ $ 24, Garza, Juanita F. Paraprofessional - Restructuring 33.4 $ $ 3, Gilbride, Timothy Sr. Associate - M&A 3.0 $ $ 1, Hoffenberg, Mark R. Partner - M&A - WNT 1.0 $ $ Kaufman, Kevin D. Partner - Audit 1.0 $ $ McCue, Amy L. Associate - Fed Tax 10.8 $ $ 3, McCue, Amy L. Associate - Fed Tax 2.7 $ $ Ng, Linda Manager - M&A 23.0 $ $ 14, Orr, Samantha N. Sr. Associate - Fed Tax 22.2 $ $ 6, (1) Orr, Samantha N. Sr. Associate - Fed Tax 22.7 $ $ 9, (1) Orr, Samantha N. Sr. Associate - Fed Tax 5.9 $ $ 2, (1) Philpott, Ronda J. Partner - Fed Tax 5.0 $ $ 4, Philpott, Ronda J. Partner - Fed Tax 26.4 $ $ 20, Salmon, Scott A. Partner - SALT - WNT 0.5 $ $ Sego, Charles D. Associate - M&A 32.9 $ $ 11, Sellers, Monica Manager - Restructuring 6.1 $ $ 2, Steinberg, Howard B. Partner - M&A Tax 11.3 $ $ 10, White, Daniel J. Manager -State & Local Tax 1.0 $ $ Total Hours and Fees at Discounted Rate $ 175, Discounted Fees $ 175, Voluntary Reduction Per Engagment Letter Provision Services (2,566.25) $ (2) Voluntary Reduction Per Engagement Letter Tax Compliance Services $ (38,895.00) (3) KPMG LLP Monthly Fee Statement Page 1 of 31

4 Pg 4 of 33 EXHIBIT A Summary Of Hours and Discounted Fees Incurred By Professional Total Fees $ 134, Out of Pocket Expenses $ 2, Subtotal of Fees and Out of Pocket Expenses $ 137, less Holdback Adjustment (20%) $ (26,865.82) Net Requested Fees & Out of Pocket Expenses $ 110, Blended Rate $ (1) - Billing rate increases due to promotions effective as of July 1, (2) - Additional details regarding billings for 2012 Tax Provision services provided in Exhibit D10. (3) - Additional details regarding billings for 2012 Tax Compliance services provided in Exhibit D9. KPMG LLP Monthly Fee Statement Page 2 of 31

5 Pg 5 of 33 EXHIBIT B Summary of Hours and Fees Incurred by Category Category Exhibit Hours Fees 2011 Audit Services D1 0.0 $ Tax Compliance Services D2 0.0 $ Provision Services D3 0.0 $ - Bankruptcy Tax Consulting Services D $ 112, Retention and Fee Preparation Services D $ 9, Tax Consulting Services D6 0.0 $ Audit Services D7 1.0 $ Tax Controversy Services D $ 12, Tax Compliance Services D $ Provision Services D $ - Total $ 134, (1) (2) (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. (2) - In the Debtors' Application to retain and employ KPMG as well as the Kaufman Declaration attached to the Application it states: "Provision services are billed at the lesser of standard hourly rates or an annual cap of $90,000, 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 31

6 Pg 6 of 33 EXHIBIT C Summary of Out of Pocket Expenses Category Amount Airfare $ 1, Lodging $ Meals $ Ground Transportation $ Miscellaneous $ - Total $ 2, KPMG LLP Monthly Fee Statement Page 4 of 31

7 Pg 7 of 33 EXHIBIT C1 Detail of Out of Pocket Expenses (includes expenses not previously billed) Name Date Description Amount Everhart, Berit 17-Oct-12 Roundtrip Coach airfare from New York, NY to Kansas City, MO. Departure Date:10/15/12 Return Date:10/17/12 Business Purpose: travel to client site $ Gilbride, Timothy 17-Oct-12 Roundtrip coach airfare from New York (JFK) to Kansas City (MCI). Departure Date: 10/15/12 Return Date: 10/17/12 Business Purpose: Onsite visit to Hostess $ Air Fare Subtotal $ 1, Everhart, Berit 17-Oct-12 Lodging in Kansas City, MO. Number of Nights: 2 from 10/15/12 thru 10/17/12. Business Purpose: travel to client site Gilbride, Timothy 17-Oct-12 Lodging in Kansas City, MO Number of Nights: 2 from 10/15/12 thru 10/17/12. Business Purpose: Onsite visit to Hostess $ $ Lodging Subtotal $ Ng, Linda 15-Oct-12 Out of town dinner in Kansas City, MO. Attendees: L. Ng, B. Everhart, and D. Sego. Business Purpose: onsite visit Ng, Linda 16-Oct-12 Out of town dinner in Kansas City, MO. Attendees: L. Ng, B. Everhart, T. Gilbride and D. Sego. Business Purpose: onsite visit $ $ Meals Subtotal $ Gilbride, Timothy 15-Oct-12 Taxi from office to LaGuardia airport. Purpose: Hostess onsite visit $ Gilbride, Timothy 15-Oct-12 Taxi from Kansas City, MO airport to Hotel. Purpose: Hostess onsite $ visit Ng, Linda 15-Oct-12 Cab service from home to the airport. Purpose: Onsite visit. $ Everhart, Berit 17-Oct-12 Cab from New York airport to home after client visit. Purpose: travel to $ client site Gilbride, Timothy 17-Oct-12 Taxi from LaGuardia airport to home. Purpose: onsite visit to Hostess $ Ground Transportation Subtotal $ Miscellaneous Subtotal $ - Total Out of Pocket Expenses $ 2, KPMG LLP Monthly Fee Statement Page 5 of 31

8 Pg 8 of 33 EXHIBIT D Audit Services Total 2011 Audit Services 0.0 $ - KPMG LLP Monthly Fee Statement Page 6 of 31

9 Pg 9 of 33 EXHIBIT D Tax Compliance Services Total 2011 Tax Compliance Services 0.0 $ - KPMG LLP Monthly Fee Statement Page 7 of 31

10 Pg 10 of 33 EXHIBIT D Provision Services Total 2011 Provision Services 0.0 $ - KPMG LLP Monthly Fee Statement Page 8 of 31

11 Pg 11 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Everhart, Berit 16-Oct-12 Prepare bankruptcy cost analysis (and collect additional information required to continue analysis) and certain restructuring scenarios. 3.1 $ $ 1, Everhart, Berit 16-Oct-12 Continue to prepare bankruptcy cost analysis (and collect additional information required to continue analysis) and certain restructuring scenarios. 3.9 $ $ 2, Everhart, Berit 17-Oct-12 Continue to prepare bankruptcy cost analysis (and collect additional information required to continue analysis) and certain restructuring scenarios. Everhart, Berit 17-Oct-12 Continue to prepare bankruptcy cost analysis (and collect additional information required to continue analysis) and certain restructuring scenarios. Everhart, Berit 18-Oct-12 Review and provide comments regarding legal analysis of the Bankruptcy Cost Analysis memo prepared by D. Sego (KPMG). Everhart, Berit 19-Oct-12 Continue to review and provide comments regarding legal analysis of the Bankruptcy Cost Analysis memo prepared by D. Sego (KPMG). Everhart, Berit 23-Oct-12 Draft s to T. Apel (Hostess) regarding outstanding items for bankruptcy cost analysis. Everhart, Berit 23-Oct-12 Discussion with H. Steinberg, L. Ng and D. Sego (all KPMG) regarding the adjusted issue price of the third lien debt with only PIK interest. Everhart, Berit 23-Oct-12 Prepare legal analysis for the bankruptcy cost analysis memo. Everhart, Berit 24-Oct-12 Partial attendance to meeting with H. Steinberg, L. Ng, D. Sego, B. Everhart, and J. Zelnick (all KPMG) regarding third lien debt. Everhart, Berit 24-Oct-12 Prepare facts and legal analysis for attribute reduction memo. Everhart, Berit 24-Oct-12 Continue to prepare facts and legal analysis for attribute reduction memo. 2.2 $ $ 1, $ $ 1, $ $ 1, $ $ $ $ $ $ $ $ $ $ $ $ 1, $ $ 1, KPMG LLP Monthly Fee Statement Page 9 of 31

12 Pg 12 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Everhart, Berit 25-Oct-12 Call with M. Hoffenberg, L. Ng, and D. Sego (all 0.5 $ $ KPMG) regarding various tax results of the proposed restructuring related to Cancellation Of Debt. Everhart, Berit 25-Oct-12 Call with R. Philpott and L. Driver (both KPMG) regarding potential Cancellation of Debt scenarios. 0.8 $ $ Everhart, Berit 25-Oct-12 Continue to prepare attribute reduction memo legal analysis. Everhart, Berit 26-Oct-12 Review Cancellation of Debt and debt modification issues. Everhart, Berit 31-Oct-12 Continue to review Cancellation of Debt and debt modification issues. Everhart, Berit 31-Oct-12 Continue to review Cancellation of Debt and debt modification issues. Sego, Charles D. 1-Nov-12 Research regarding ruling or final regulations dealing with publicly traded debt. Everhart, Berit 1-Nov-12 Review post emergence restructuring issues for Debtor's entities. Gilbride, Timothy 1-Nov-12 Research regarding non publicly traded debt to determine issue price of first lien debt instrument. 1.6 $ $ $ $ $ $ $ $ 1, $ $ $ $ $ $ Ng, Linda 1-Nov-12 Researching which entities are entitled to a bad debt deduction when winding down intercompany debts. 1.0 $ $ Philpott, Ronda J. 1-Nov-12 Review updated cash tax flow analysis. 1.0 $ $ Ng, Linda 1-Nov-12 Determining whether any of Hostess' current debt 1.5 $ $ is deemed to be publicly traded. Driver, Lee A. 1-Nov-12 Continue updating cash tax analysis for revised 2.2 $ $ 1, assumptions. Driver, Lee A. 1-Nov-12 Updating cash tax analysis for revised 3.9 $ $ 2, assumptions. Ng, Linda 2-Nov-12 Analyzing the Fair Market Value of assets. 0.5 $ $ Sego, Charles D. 2-Nov-12 Review of intercompany Cancellation of Debt 1.5 $ $ memo to note parts applicable to Hostess case. Ng, Linda 2-Nov-12 Determining the appropriate allocation for the 2.5 $ $ 1, subrogation rights. Driver, Lee A. 2-Nov-12 Revising cash tax analysis for changes in financial projections. 3.4 $ $ 2, KPMG LLP Monthly Fee Statement Page 10 of 31

13 Pg 13 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Driver, Lee A. 3-Nov-12 Updating cash tax analysis for additional 1.8 $ $ 1, assumptions. Ng, Linda 4-Nov-12 Analysis of the debt becoming publicly traded. 0.5 $ $ Ng, Linda 5-Nov-12 Review of new forecasted Fair Market Value 0.5 $ $ balance sheet. Sego, Charles D. 5-Nov-12 Updating numbers listed in Transaction Cost 0.7 $ $ Analysis memo. Philpott, Ronda J. 5-Nov-12 Review tax considerations for opening balance 1.1 $ $ sheet. Everhart, Berit 5-Nov-12 Resolve issues pertaining to the Cancellation of 1.2 $ $ indebtness analysis. Philpott, Ronda J. 5-Nov-12 Review updated assumptions on emergence plan. 1.2 $ $ Philpott, Ronda J. 5-Nov-12 Review updated projected NOL (Net Operating 1.2 $ $ Loss) utilization. Philpott, Ronda J. 5-Nov-12 Review opening balance sheet tax considerations. 1.5 $ $ 1, Gilbride, Timothy 5-Nov-12 Reviewing new balance sheet information for purposes of net unrealized built-in gain (NUBIG) calculation and cancellation of debt (COD) analysis. Cvach, Gary Q. 6-Nov-12 Discussion with R. Philpott (KPMG) regarding transfer of ownership and debt to union employees. Ng, Linda 6-Nov-12 Prepare analysis of the section 382 limitation in regards to the new Fair Market Value balance sheet. Philpott, Ronda J. 6-Nov-12 Review tax impact of liabilities subject to compromise. Baker, Laura 6-Nov-12 Discuss cash flow model and taxes at emergence with R. Philpott and L. Driver (KPMG). Ng, Linda 6-Nov-12 Discussion with R. Philpott and L. Driver (both KPMG) regarding timing of deductions for new debt/equity structure. Philpott, Ronda J. 6-Nov-12 Review valuation allowance considerations at emergence date. 2.0 $ $ 1, $ $ $ $ $ $ $ $ $ $ $ $ 1, KPMG LLP Monthly Fee Statement Page 11 of 31

14 Pg 14 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Sego, Charles D. 6-Nov-12 Continue to update Jones Day section of 1.8 $ $ Transaction Cost Analysis retained vendor schedule. Philpott, Ronda J. 6-Nov-12 Review tax impact of book gain on reorganization. 1.9 $ $ 1, Driver, Lee A. 6-Nov-12 Reviewing proforma balance sheet at emergence. 2.8 $ $ 1, Driver, Lee A. 6-Nov-12 Updating cash tax analysis for revised values and CapEx assumptions. Sego, Charles D. 6-Nov-12 Continue to update Jones Day section of Transaction Cost Analysis retained vendor schedule. Everhart, Berit 7-Nov-12 Planning related to post-emergence restructuring of Debtor entities. Driver, Lee A. 7-Nov-12 Call with R. Philpott (KPMG) and T. Apel (Hostess) regarding review of revised proforma balance sheet at emergence. Steinberg, Howard B. 7-Nov-12 Analysis of the potential tax implications of a transfer of equity and Notes to labor. Steinberg, Howard 7-Nov-12 Analysis of the tax implications of a potential B. taxable emergence scenario from bankruptcy. Ng, Linda 7-Nov-12 Discussion with G. Cvach and R. Philpott (both KPMG) regarding ownership and debt for union. 3.6 $ $ 2, $ $ 1, $ $ $ $ $ $ $ $ $ $ Hoffenberg, Mark 7-Nov-12 Meeting with L. Ng (KPMG) regarding location of 1.0 $ $ R. deduction for guarantee payment. Philpott, Ronda J. 7-Nov-12 Review impact of ownership and debt for union. 1.4 $ $ 1, Everhart, Berit 7-Nov-12 Research regarding bone fide indebtedness of nonrecourse 1.5 $ $ loan for purposes of basis (relates to potential post emergence restructuring). Philpott, Ronda J. 7-Nov-12 Review tax impact of book gain on opening 1.6 $ $ 1, balance sheet. Steinberg, Howard B. 7-Nov-12 Analysis of the revised cash tax model including analysis of (l)(5) qualification, COD analysis and tax deduction for equity to settle non-financial claims. 1.7 $ $ 1, Everhart, Berit 7-Nov-12 Review and revise new cancellation of debt and net unrealized built in gain model numbers and new balance sheet. 2.2 $ $ 1, KPMG LLP Monthly Fee Statement Page 12 of 31

15 Pg 15 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Sego, Charles D. 7-Nov-12 Prepare Transaction Cost Analysis for retained 3.1 $ $ 1, vendor schedule sections for Kurtzman, Kobi, and KPMG. Ng, Linda 8-Nov-12 Analysis of potential 363 sale. 0.5 $ $ Everhart, Berit 8-Nov-12 Planning related to post-emergence restructuring 0.5 $ $ of Debtor entities. Philpott, Ronda J. 8-Nov-12 Review impact of book gain on tax deferred. 1.3 $ $ Philpott, Ronda J. 8-Nov-12 Review updated projected opening balance sheet. 1.3 $ $ Philpott, Ronda J. 8-Nov-12 Review updated tax cash forecast. 1.4 $ $ 1, Sego, Charles D. 8-Nov-12 Review Kramer Levin time detail to flag 2.0 $ $ capitalized and deductible expenses. Driver, Lee A. 8-Nov-12 Updating cash tax analysis for revised proforma balance sheet at emergence and other considerations. 2.3 $ $ 1, Sego, Charles D. 8-Nov-12 Continuing to update schedule for retained 3.9 $ $ 1, vendors KPMG and Kramer Levin. Sego, Charles D. 9-Nov-12 Researching transactions to prepare new debt 0.2 $ $ memo. Sego, Charles D. 9-Nov-12 Review of previous debt memo to prepare new 0.2 $ $ debt memo. Sego, Charles D. 9-Nov-12 Research Rabbi trusts to prepare new debt memo. 0.3 $ $ Sego, Charles D. 9-Nov-12 Review debt agreements to prepare new debt memo. Ng, Linda 9-Nov-12 Meeting with B. Everhart and D. Sego (both KPMG) regarding the analysis of potential entity restructuring. Sego, Charles D. 9-Nov-12 Meeting with B. Everhart and L. Ng (both KPMG) regarding the analysis of potential entity restructuring. Everhart, Berit 9-Nov-12 Meeting with L. Ng and D. Sego (both KPMG) regarding the analysis of potential entity restructuring. 0.4 $ $ $ $ $ $ $ $ Sego, Charles D. 9-Nov-12 Drafting Hostess debt memo. 1.1 $ $ Steinberg, Howard 9-Nov-12 Analysis and review of cash tax model for (l)(6) 1.5 $ $ 1, B. projections. Philpott, Ronda J. 9-Nov-12 Review tax considerations on opening balance sheet. 1.5 $ $ 1, KPMG LLP Monthly Fee Statement Page 13 of 31

16 Pg 16 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Philpott, Ronda J. 9-Nov-12 Review tax impact of deferred fresh start 1.5 $ $ 1, adjustments. Ng, Linda 9-Nov-12 Analyzing the new Fair Market Value balance 2.5 $ $ 1, sheet impact on the current 382 limitation. Ng, Linda 9-Nov-12 Review the original debt documents to determine 2.5 $ $ 1, the guarantors and indemnities. Sego, Charles D. 12-Nov-12 Discussion with B. Everhart (KPMG) regarding 0.4 $ $ reorganization memo. Sego, Charles D. 12-Nov-12 Review Hostess restructuring memo to prepare 0.7 $ $ reorganization memo. Sego, Charles D. 12-Nov-12 Review Hostess Cancellation of Debt memo to 0.7 $ $ prepare reorganization memo. Sego, Charles D. 12-Nov-12 Researching Excess Loss Account consequences 1.1 $ $ in taxable reorganization. Sego, Charles D. 12-Nov-12 Review Hostess credit agreements to prepare 1.1 $ $ reorganization memo. Ng, Linda 12-Nov-12 Analysis of asset sale scenario. 1.5 $ $ Everhart, Berit 12-Nov-12 Reviewing and providing comments to facts 1.6 $ $ drafted by D. Sego (KPMG) regarding potential structuring alternative. Steinberg, Howard 12-Nov-12 Analysis of potential taxable emergence. 1.7 $ $ 1, B. Sego, Charles D. 12-Nov-12 Prepare exhibits for reorganization memo. 1.7 $ $ Sego, Charles D. 12-Nov-12 Prepare memo regarding treatment of assets when 2.4 $ $ reorganizing entities. Baker, Laura 13-Nov-12 Discussions with R. Philpott (KPMG) and T. Apel 0.4 $ $ (Hostess) regarding bankruptcy status. Sego, Charles D. 13-Nov-12 Review disclosure statement to prepare 0.5 $ $ reorganization memo. Philpott, Ronda J. 13-Nov-12 Review tax considerations of emergence plans. 1.0 $ $ Baker, Laura 13-Nov-12 Review and revise separate company tax basis 1.1 $ $ balance sheets. Everhart, Berit 13-Nov-12 Compile additional information from the client required for the bankruptcy cost analysis (i.e. Maeva allocation letter) which is required to file the May 31, 2012 federal tax return. 1.5 $ $ Driver, Lee A. 13-Nov-12 Review bankruptcy plan updates. 1.6 $ $ 1, Sego, Charles D. 13-Nov-12 Review and revise facts in reorganization memo. 1.7 $ $ KPMG LLP Monthly Fee Statement Page 14 of 31

17 Pg 17 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Steinberg, Howard 13-Nov-12 Review of cash tax model and projected gain 1.8 $ $ 1, B. computation under a taxable emergence scenario. Sego, Charles D. 13-Nov-12 Prepare transaction steps. 2.1 $ $ Ng, Linda 13-Nov-12 Analysis on the pension liability to the extent there 3.0 $ $ 1, is an asset sale. Baker, Laura 14-Nov-12 Prepare analysis of projected tax balance sheet at 0.6 $ $ emergence. Orr, Samantha N. 14-Nov-12 Continue to prepare IBC Sales tax basis balance 0.8 $ $ sheet. Baker, Laura 14-Nov-12 Review updates made to legal accounting file to agree fixed assets balances to fixed asset reports. 0.8 $ $ Baker, Laura 14-Nov-12 Discussions with R. Philpott and L. Driver (both KPMG) regarding fresh start balance sheet and projected tax balance sheet at emergence. 0.9 $ $ Philpott, Ronda J. 14-Nov-12 Review tax impact of valuation allowance 1.2 $ $ considerations. Baker, Laura 14-Nov-12 Review and revise separate company tax basis 1.7 $ $ balance sheets. Philpott, Ronda J. 14-Nov-12 Review tax considerations from reorganization 1.8 $ $ 1, plans. Driver, Lee A. 14-Nov-12 Analyzing Hostess fresh start balance sheet 2.2 $ $ 1, adjustments and potential for deferred taxes. Orr, Samantha N. 14-Nov-12 Prepare IBC Sales tax basis balance sheet. 3.9 $ $ 1, Baker, Laura 15-Nov-12 Review projected balance sheet at emergence 0.2 $ $ provided by controller. Orr, Samantha N. 15-Nov-12 Prepare IBC Sales tax basis balance sheet. 1.2 $ $ Baker, Laura 15-Nov-12 Prepare projected cancellation of debt analysis. 2.3 $ $ 1, Everhart, Berit 16-Nov-12 Continue to compile additional information from the client required for the bankruptcy cost analysis (i.e. Maeva allocation letter) which is required to file the May 31, 2012 federal tax return. 0.4 $ $ Dyor, Elizabeth R. 19-Nov-12 Call with M. Bauer and L. Driver (both KPMG) regarding debt calculations. Ng, Linda 19-Nov-12 Discussion with R. Philpott and L. Driver (both KPMG) regarding the next steps in the asset sale liquidation. 0.5 $ $ $ $ KPMG LLP Monthly Fee Statement Page 15 of 31

18 Pg 18 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) Ng, Linda 19-Nov-12 Researching the 382 effect of a worthless stock 0.5 $ $ deduction. Baker, Laura 19-Nov-12 Analysis of interest expense calculations and 0.8 $ $ impact or revisions necessary due to liquidation. Driver, Lee A. 20-Nov-12 Finalize P6 fee accrual to provide to T. Apel 0.4 $ $ (Hostess). Ng, Linda 20-Nov-12 Determining the next steps for the state analysis. 0.5 $ $ Bauer, Michael E. 20-Nov-12 Call with E. Dyor and L. Driver (both KPMG) regarding debt calculations. Driver, Lee A. 20-Nov-12 Preparation for call with M. Bauer and L. Baker (both KPMG) regarding default interest calculations and impact of liquidation. Steinberg, Howard B. 20-Nov-12 Analysis of the cash tax model and tax basis balance sheets in order to determine the additional required tax data and computational analysis to be performed under either a taxable asset disposition scenario or reorganization scenario which includes analysis of the cash tax implications of the deductibility of bankruptcy and any imbedded equity costs under a taxable asset disposition scenario. Baker, Laura 26-Nov-12 Discussions with T. Apel (Hostess), L. Driver (KPMG), R. Philpott (KPMG) regarding tax impact of liquidation. Salmon, Scott A. 26-Nov-12 Attend call with R. Philpott, L. Driver, H. Steinberg, L. Ng, B. Everhart, L. Baker and D. White (all KPMG) regarding company update, tax planning considerations and next steps. Everhart, Berit 26-Nov-12 Call with R. Philpott, L. Driver, H. Steinberg, and L. Ng (all KPMG) regarding next steps in tax planning. Everhart, Berit 26-Nov-12 Call with R. Philpott, L. Driver, H. Steinberg, and L. Ng (all KPMG) regarding status of transaction cost analysis and tax planning due to recent developments. 0.8 $ $ $ $ $ $ 1, $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 16 of 31

19 Pg 19 of 33 EXHIBIT D4 Bankruptcy Tax Consulting Services (includes time not previously billed) White, Daniel J. 26-Nov-12 Preparation for and attend call with R. Philpott, S. 1.0 $ $ Salmon, H. Steinberg, L. Ng, B. Everhart, L. Baker and L. Driver (all KPMG) regarding company update, tax planning considerations and next steps. Baker, Laura 26-Nov-12 Prepare for and attend calls with R. Philpott, L. Driver, S. Salmon, D. White, B. Everhart, L. Ng, H. Steinberg (all KPMG) regarding tax implications due to liquidation Ng, Linda 26-Nov-12 Preparation for and attend call with R. Philpott, L. Baker, L. Driver, H. Steinberg, S. Salmon, B. Everhart and D. White (all KPMG) regarding the liquidation plan and the alternative scenarios. Steinberg, Howard B. 26-Nov-12 Analysis of required proforma tax basis balance sheets to project the tax implications of potential asset dispositions of various lines of business. Philpott, Ronda J. 26-Nov-12 Review tax considerations for potential liquidations. Driver, Lee A. 26-Nov-12 Preparation for and attend call with R. Philpott, S. Salmon, H. Steinberg, L. Ng, B. Everhart, L. Baker and D. White (all KPMG) regarding company update, tax planning considerations and next steps. Everhart, Berit 28-Nov-12 Review the bankruptcy cost analysis to file the federal tax return. Everhart, Berit 30-Nov-12 Review and revise drafts of bankruptcy cost analysis documents to send to client. Everhart, Berit 30-Nov-12 Preparing drafts of bankruptcy cost analysis documents to send to tax director of Debtor, such documents being necessary to finalize the federal tax return. 1.2 $ $ $ $ $ $ 1, $ $ 1, $ $ 2, $ $ $ $ $ $ Total Bankruptcy Tax Consulting Services $ 112, KPMG LLP Monthly Fee Statement Page 17 of 31

20 Pg 20 of 33 EXHIBIT D5 Hostess Brands Inc. Retention and Fee Preparation Services Sellers, Monica 9-Nov-12 Pull rates for tax professionals and link to rates in current billing projects to create tables for rate increase supplemental. 0.8 $ $ Sellers, Monica 13-Nov-12 Continue review of rates billed in Hostess matter, create spreadsheet and advise Sr. Manager of calculations and request for approval for supplemental. Sellers, Monica 14-Nov-12 Reach out to L. Driver (KPMG) regarding approval of rates for supplemental. Sellers, Monica 15-Nov-12 Create supplemental declaration and send to Partners/Sr. Manager for review and approval. 1.5 $ $ $ $ $ $ Total Retention Services 3.0 $ 1, Garza, Juanita F. 4-Nov-12 Prepare various tax and audit exhibits for inclusion in Monthly Fee Application. Garza, Juanita F. 5-Nov-12 Continue to prepare various tax and audit exhibits for inclusion in Monthly Fee Application. Garza, Juanita F. 7-Nov-12 Respond to L. Driver's (KPMG) questions regarding payments. Garza, Juanita F. 9-Nov-12 Prepare Tax Bankruptcy Consulting exhibit for inclusion in Monthly Fee statement. Garza, Juanita F. 12-Nov-12 Prepare Tax Compliance exhibit for inclusion in second interim fee application. Garza, Juanita F. 13-Nov-12 Check new rates and promotions for new year for all professionals. Garza, Juanita F. 13-Nov-12 Continue to prepare Tax Bankruptcy Consulting exhibit for inclusion in Monthly Fee statement. Garza, Juanita F. 13-Nov-12 Continue to prepare Tax Bankruptcy Consulting exhibit for inclusion in Monthly Fee statement. Garza, Juanita F. 14-Nov-12 Continue to prepare Tax Compliance exhibit for inclusion in second interim fee application. Garza, Juanita F. 14-Nov-12 Continue to prepare Tax Bankruptcy Consulting exhibit for inclusion in Monthly Fee statement. Garza, Juanita F. 15-Nov-12 Continue to prepare Tax Bankruptcy Consulting exhibit for inclusion in Monthly Fee statement. 0.3 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 18 of 31

21 Pg 21 of 33 EXHIBIT D5 Hostess Brands Inc. Retention and Fee Preparation Services Garza, Juanita F. 15-Nov-12 Continue to prepare Audit exhibit for inclusion in 2.1 $ $ Monthly Fee statement. Driver, Lee A Nov-12 Review fee application and new rates. 3.2 $ $ 1, Garza, Juanita F. 16-Nov-12 Prepare expense exhibit for inclusion in Monthly 0.7 $ $ Fee Application. Sellers, Monica 16-Nov-12 Incorporate most recently received details into 2.1 $ $ monthly fee statement. Garza, Juanita F. 16-Nov-12 Continue to prepare various tax and audit exhibits 2.2 $ $ for inclusion in Monthly Fee Application. Garza, Juanita F. 16-Nov-12 Continue to prepare various tax and audit exhibits for inclusion in Monthly Fee Application. Garza, Juanita F. 17-Nov-12 Revise rates back to 2011 rates due to liquidation of Hostess. Garza, Juanita F. 17-Nov-12 Continue to prepare various tax and audit exhibits for inclusion in Monthly Fee Application. Garza, Juanita F. 18-Nov-12 Continue to prepare various tax and audit exhibits for inclusion in Monthly Fee Application. 3.0 $ $ $ $ $ $ $ $ Garza, Juanita F. 19-Nov-12 Calculate reduction per cap and update footnote on Tax Compliance exhibit for inclusion in Monthly Fee statement. Garza, Juanita F. 19-Nov-12 Calculate reduction per cap and update footnote on Tax Provision exhibit for inclusion in Monthly Fee statement. 0.3 $ $ $ $ Sellers, Monica 19-Nov-12 Incorporate most recently received details into 0.5 $ $ monthly fee statement. Garza, Juanita F. 19-Nov-12 Prepare table to show adjustment for L. Baker 0.9 $ $ (KPMG) due to promotion. Garza, Juanita F. 19-Nov-12 Prepare Audit exhibit for inclusion in Monthly Fee 1.1 $ $ statement. Garza, Juanita F. 19-Nov-12 Continue to prepare Tax Bankruptcy Consulting 1.8 $ $ exhibit for inclusion in Monthly Fee statement. Driver, Lee A Nov-12 Final review of Hostess' monthly fee statement. 2.2 $ $ 1, KPMG LLP Monthly Fee Statement Page 19 of 31

22 Pg 22 of 33 EXHIBIT D5 Hostess Brands Inc. Retention and Fee Preparation Services Garza, Juanita F. 20-Nov-12 Forward to debtor's counsel Monthly Fee 0.3 $ $ Statement for filing and copy administrative assistant for sending out to notice parties. Sellers, Monica 20-Nov-12 Incorporate most recently received details into 0.5 $ $ monthly fee statement. Garza, Juanita F. 20-Nov-12 Finalize exhibits. 0.9 $ $ Total Fee Preparation Services 41.9 $ 8, Total Retention and Fee Preparation Services 44.9 $ 9, KPMG LLP Monthly Fee Statement Page 20 of 31

23 Pg 23 of 33 EXHIBIT D6 Hostess Brands Inc. Tax Consulting Services Total Tax Consulting Services 0.0 $ - KPMG LLP Monthly Fee Statement Page 21 of 31

24 Pg 24 of 33 EXHIBIT D Audit Services Kaufman, Kevin D. 7-Nov-12 Telephonic meeting with T. Peterson and A. Pino (both Hostess) regarding potential accounting for claims. 0.7 $ $ Kaufman, Kevin D. 7-Nov-12 Research accounting literature regarding multiemployer pension plan accounting for withdrawal liabilities for Hostess interim financial statements. 0.3 $ $ Total 2012 Audit Services 1.0 $ KPMG LLP Monthly Fee Statement Page 22 of 31

25 Pg 25 of 33 EXHIBIT D8 Tax Controversy Services Subtotal - Kentucky Returns -Tax Controversy Services 0.0 $ - Baker, Laura 8-Nov-12 Review FY12 requests from IRS Revenue Agent. 0.5 $ $ Eichhorn, Kevin M. 8-Nov-12 Compiling schedules and financial statement information in response to a Hostess Brands Information Document Request from the IRS regarding the federal tax return filed for tax year ended 05/2012. Orr, Samantha N. 8-Nov-12 Continue to compile information required for IRS audit which included compiling all of the eworkpapers Fiscal year 2012 consolidated federal form 1120 (Corporation Income Tax Return) and support of the 263 M adjustment for all entities. Orr, Samantha N. 8-Nov-12 Continue to compile information required for IRS audit which included compiling all of the eworkpapers Fiscal year 2012 consolidated federal form 1120 (Corporation Income Tax Return) and support of the 263 M adjustment for all entities. Orr, Samantha N. 9-Nov-12 Continue to compile information required for IRS audit which included compiling all of the eworkpapers Fiscal year 2012 consolidated federal form 1120 (Corporation Income Tax Return) and support of the 263 M adjustment for all entities. Orr, Samantha N. 9-Nov-12 Continue to compile information required for IRS audit which included compiling all of the eworkpapers Fiscal year 2012 consolidated federal form 1120 (Corporation Income Tax Return) and support of the 263 M adjustment for all entities. 2.5 $ $ $ $ 1, $ $ 1, $ $ $ $ 1, KPMG LLP Monthly Fee Statement Page 23 of 31

26 Pg 26 of 33 EXHIBIT D8 Tax Controversy Services Orr, Samantha N. 12-Nov-12 Continue to compile information required for IRS audit which included compiling all of the eworkpapers Fiscal year 2012 consolidated federal form 1120 (Corporation Income Tax Return) and support of the 263 M adjustment for all entities. Orr, Samantha N. 12-Nov-12 Continue to compile information required for IRS audit which included compiling all of the eworkpapers Fiscal year 2012 consolidated federal form 1120 (Corporation Income Tax Return) and support of the 263 M adjustment for all entities. Baker, Laura 13-Nov-12 Review responses and support for FY12 requests from IRS Revenue Agent. Driver, Lee A. 13-Nov-12 Review of tax IDRs as received from IRS and requested information. Eichhorn, Kevin M. 13-Nov-12 Compiling schedules and financial statement information in response to a Hostess Brands Information Document Request from the IRS regarding the federal tax return filed for tax year ended 05/2012 Orr, Samantha N. 13-Nov-12 Continue to compile information required for IRS audit. Baker, Laura 14-Nov-12 Review responses and support for FY12 requests from IRS Revenue Agent. McCue, Amy L. 14-Nov-12 Creating Federal IRS Exam Binders for FY11 and FY12. Baker, Laura 15-Nov-12 Meeting with T. Apel (Hostess), L. Driver (KPMG), and R. Balzer (IRS) regarding FY12 requests from IRS. Eichhorn, Kevin M. 15-Nov-12 Creating a client copy of the workpaper binder to be submitted to the IRS in response to an information document request and adding further detail to support the information submitted. Baker, Laura 15-Nov-12 Revise responses and support for FY12 request from IRS Revenue Agent. 2.4 $ $ $ $ 1, $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ KPMG LLP Monthly Fee Statement Page 24 of 31

27 Pg 27 of 33 EXHIBIT D8 Tax Controversy Services Driver, Lee A. 15-Nov-12 Preparation for and attend meeting with R. Balzer (IRS agent), T. Apel (Hostess) and L. Baker (KPMG) regarding exam. Eichhorn, Kevin M. 15-Nov-12 Preparing binders containing all schedules and charts created in response to an IRS information document request for tax year ended 05/ $ $ $ $ McCue, Amy L. 29-Nov-12 Review and upload IRS Exam into Orion for client future reference. 0.6 $ $ Subtotal - All Other Tax Controversy Services 40.7 $ 12, Total Tax Controversy Services 40.7 $ 12, KPMG LLP Monthly Fee Statement Page 25 of 31

28 Pg 28 of 33 EXHIBIT D Tax Compliance Services Orr, Samantha N. 5-Nov-12 Sr. associate review and revision to the Ohio 0.3 $ $ Commercial Activity Tax (CAT) calculation. Orr, Samantha N. 5-Nov-12 Prepare officers compensation reclassification in 1.4 $ $ eworkpapers. Orr, Samantha N. 7-Nov-12 Review and respond to state notices received in 1.0 $ $ the mail. McCue, Amy L. 8-Nov-12 Prepare account listings from SAP. 0.4 $ $ McCue, Amy L. 8-Nov-12 Calling taxing jurisdictions regarding notices received including Texas and the City of Springfield. 0.6 $ $ McCue, Amy L. 8-Nov-12 Preparing Texas Nexus Questionnaire. 0.7 $ $ McCue, Amy L. 13-Nov-12 Updating Notice Tracker for new Notices 0.2 $ $ Received. Baker, Laura 13-Nov-12 Respond to IBC Sales Alabama notice. 0.4 $ $ Baker, Laura 13-Nov-12 FY12 legal accounting file balance sheet 0.6 $ $ reconciliation to audit report. McCue, Amy L. 14-Nov-12 Responding to AL Form 20C Second Notice from 0.5 $ $ State Audit. Orr, Samantha N. 14-Nov-12 Review Texas entity questionnaire. 0.7 $ $ Orr, Samantha N. 14-Nov-12 Update legal entity file for provision adjustment. 0.7 $ $ Baker, Laura 15-Nov-12 Discuss Kentucky Amnesty notice with T. Apel 0.2 $ $ (Hostess). Baker, Laura 15-Nov-12 Discuss Texas Nexus Questionnaire with T. Apel 0.2 $ $ (Hostess). Baker, Laura 15-Nov-12 Respond to IBC Sales Alabama notice. 0.6 $ $ Eichhorn, Kevin M. 15-Nov-12 Prepare schedules to compare the book basis and tax basis of assets held by IBC Services and Interstate Brands. 3.5 $ $ 1, Eichhorn, Kevin M. 16-Nov-12 Continue to prepare schedules to compare the book basis and tax basis of assets held by Interstate Brands, IBC Sales, and on a Consolidated basis. Eichhorn, Kevin M. 16-Nov-12 Continue to prepare schedules to compare the book basis and tax basis of assets held by Interstate Brands, IBC Sales, and on a Consolidated basis. Baker, Laura 26-Nov-12 Review MCF Legacy FY12 tax return workpaper support. 1.4 $ $ $ $ 1, $ $ KPMG LLP Monthly Fee Statement Page 26 of 31

29 Pg 29 of 33 EXHIBIT D Tax Compliance Services Baker, Laura 26-Nov-12 Review consolidated eliminations FY12 tax return 0.6 $ $ workpaper support. Eichhorn, Kevin M. 26-Nov-12 Adding the schedule M adjustments used in 1.2 $ $ preparation of the tax provision to the Interstate Brands and IBC Sales federal return workpapers in order to identify and explain return to provision differences. Orr, Samantha N. 26-Nov-12 Prepare Alternative Minimum Tax fixed asset 1.4 $ $ summary. Philpott, Ronda J. 26-Nov-12 Review open items for FY12 return. 1.9 $ $ 1, Baker, Laura 26-Nov-12 Review Hostess Brands Inc. FY12 tax return 2.3 $ $ 1, workpaper support. Eichhorn, Kevin M. 26-Nov-12 Prepare consolidated state apportionment workpapers for use in the preparation of consolidated state income tax returns. 2.4 $ $ Eichhorn, Kevin M. 26-Nov-12 Continue to prepare consolidated state apportionment workpapers for use in the preparation of consolidated state income tax returns. 2.5 $ $ Baker, Laura 26-Nov-12 Review and revise Section 263a. 2.7 $ $ 1, Eichhorn, Kevin M. 26-Nov-12 Updating the Interstate Brands federal return 2.8 $ $ workpapers for changes to fixed asset allocations Orr, Samantha N. 26-Nov-12 Continue to prepare Alternative Minimum Tax 3.8 $ $ 1, fixed asset summary. Orr, Samantha N. 26-Nov-12 Continue to prepare Alternative Minimum Tax 3.9 $ $ 1, fixed asset summary. Baker, Laura 27-Nov-12 Review notice from Kentucky. 0.3 $ $ Baker, Laura 27-Nov-12 Review IBC Services LLC FY12 tax return 0.4 $ $ workpaper support Eichhorn, Kevin M. 27-Nov-12 Using Hostess's internal SAP reporting system to generate and prepare a report detailing all taxes paid and refunded in the current period 0.6 $ $ Eichhorn, Kevin M. 27-Nov-12 Updating the federal return MCF Legacy workpapers after internal review by L. Baker (KPMG). Eichhorn, Kevin M. 27-Nov-12 Updating the federal return Elimination workpapers after internal review by L. Baker (KPMG). 0.7 $ $ $ $ KPMG LLP Monthly Fee Statement Page 27 of 31

30 Pg 30 of 33 EXHIBIT D Tax Compliance Services Eichhorn, Kevin M. 27-Nov-12 Correcting the beginning of year trial balance 1.2 $ $ amounts for MCF Legacy and Hostess Brands to tie to the prior year return Baker, Laura 27-Nov-12 Review AMT depreciation workpapers. 1.2 $ $ Baker, Laura 27-Nov-12 Section 263a preparation and revisions. 1.6 $ $ Eichhorn, Kevin M. 27-Nov-12 Preparing an IBC Services federal tax return workpaper binder for review by L. Baker (KPMG). 1.7 $ $ Eichhorn, Kevin M. 27-Nov-12 Updating the federal return Hostess Brands workpapers after internal review by L. Baker (KPMG). Baker, Laura 28-Nov-12 Discuss notice from Kentucky with T. Apel (Hostess) and determine appropriate approach for response. 3.6 $ $ 1, $ $ Baker, Laura 28-Nov-12 Clear review comments for Hostess Brands Inc 0.4 $ $ FY12 tax return workpaper support Orr, Samantha N. 28-Nov-12 Sr. associate review of MCF Legacy's proforma. 0.4 $ $ Orr, Samantha N. 28-Nov-12 Sr. associate review of eliminations proforma. 0.6 $ $ McCue, Amy L. 28-Nov-12 Review for correctness and upload notices into 0.8 $ $ Orion for client's future reference. Orr, Samantha N. 28-Nov-12 Sr. associate review of Hostess Brands proforma. 0.9 $ $ Eichhorn, Kevin M. 28-Nov-12 Updating the interest expense adjustment taken in the federal return workpapers for IBC Sales and Interstate Brands 0.9 $ $ McCue, Amy L. 28-Nov-12 Revision of extension folder on client drive. 1.0 $ $ Eichhorn, Kevin M. 28-Nov-12 Responding to a notice from the state of Kentucky requesting further detail for the amended tax returns filed for years Schedules detailing "Bulk Costs" used in tax calculation 1.2 $ $ McCue, Amy L. 28-Nov-12 Rolling forward Q2 estimates. 1.2 $ $ Orr, Samantha N. 28-Nov-12 Update interest summary for default interest 1.3 $ $ KPMG LLP Monthly Fee Statement Page 28 of 31

31 Pg 31 of 33 EXHIBIT D Tax Compliance Services Eichhorn, Kevin M. 28-Nov-12 Responding to a notice from the state of Kentucky 1.4 $ $ requesting further detail for the amended tax returns filed for years drafting response amount of Other Income reported and writing letter in response to auditor Orr, Samantha N. 28-Nov-12 Continue to prepare Alternative Minimum Tax fixed asset summary. Baker, Laura 28-Nov-12 Review IBC Services LLC FY12 tax return workpaper support Philpott, Ronda J. 28-Nov-12 Partner review of FY12 open items, treatment of 263 and other deductions. Eichhorn, Kevin M. 28-Nov-12 Responding to a notice from the state of Kentucky requesting further detail for the amended tax returns filed for years drafting response regarding amount of cost of good sold (COGS) taken. Eichhorn, Kevin M. 28-Nov-12 Creating apportionment schedule for Hostess Eliminations for use in consolidated state tax return preparation 1.5 $ $ $ $ $ $ 1, $ $ $ $ Baker, Laura 28-Nov-12 Section 263a preparation and revisions 2.7 $ $ 1, Orr, Samantha N. 28-Nov-12 Continue to prepare Alternative Minimum Tax 3.9 $ $ 1, fixed asset summary. McCue, Amy L. 28-Nov-12 Manager review of workpaper review points and returns for MCF, HBI-Eliminations, and IBC Services. 3.9 $ $ 1, Orr, Samantha N. 29-Nov-12 Sr. associate review of IBC Services proforma. 0.9 $ $ McCue, Amy L. 29-Nov-12 Updating IBC Services Proforma for review 1.2 $ $ points. McCue, Amy L. 30-Nov-12 Review for correctness and upload FY $ $ Provision into Orion. Baker, Laura 30-Nov-12 Review Kentucky notice response 0.4 $ $ Baker, Laura 30-Nov-12 Section 263a analysis discussions with R. Philpott 0.5 $ $ (KPMG). Baker, Laura 30-Nov-12 Section 263a preparation and revisions. 0.5 $ $ Baker, Laura 30-Nov-12 Section 263a analysis discussions with T. Apel 0.9 $ $ (Hostess) Philpott, Ronda J. 30-Nov-12 Review FY12 tax return open items. 1.3 $ $ 1, KPMG LLP Monthly Fee Statement Page 29 of 31

32 Pg 32 of 33 EXHIBIT D Tax Compliance Services Total 2012 Tax Compliance Services 91.9 $ - (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 30 of 31

33 Pg 33 of 33 EXHIBIT D Provision Services Eichhorn, Kevin M. 6-Nov-12 Verifying that the Period 5 tax account balances in the Hostess internal accounting system tie to the FY13 tax provision roll forward schedule 0.6 $ $ Driver, Lee A. 19-Nov-12 Updating P6 fee accrual to provide to T. Apel 1.8 $ $ 1, (Hostess). Driver, Lee A. 27-Nov-12 Prepare analysis of P6 provision. 0.4 $ $ Baker, Laura 27-Nov-12 Period 6 provision preparation. 0.6 $ $ Baker, Laura 27-Nov-12 Manager review and reconciliation of FY12 payable. 0.9 $ $ Total 2012 Provision Services 4.3 $ - (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." The amounts billed in prior fee applications have reached and exceeded the fee cap of $90,000 for tax provision services. The additional amounts for services in this fee statement are shown as a voluntary reduction on Exhibit A. KPMG LLP Monthly Fee Statement Page 31 of 31