08-01789-smb doc 16071 filed 05/25/17 entered 05/25/17 08 ... · 08-01789-smb doc 16071 filed...

JOSEPHINE WANG General Counsel KEVIN H. BELL Senior Associate General Counsel For Dispute Resolution NATHANAEL S. KELLEY Assistant General Counsel SECURITIES INVESTOR PROTECTION CORPORATION 1667 K St., N.W., Suite 1000 Washington, D.C. 20006 Telephone: (202) 371-8300 E-mail:[email protected] [email protected] [email protected] UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION,

Adv. Pro. No. 08-01789 (SMB)

Plaintiff, SIPA Liquidation

v. (Substantively Consolidated)

BERNARD L. MADOFF INVESTMENT SECURITIES LLC,

Defendant.

In re: BERNARD L. MADOFF, Debtor. MEMORANDUM OF THE SECURITIES INVESTOR PROTECTION CORPORATION

IN SUPPORT OF TRUSTEE’S MOTION TO AFFIRM HIS DETERMINATIONS DENYING CLAIMS OF CLAIMANTS HOLDING INTERESTS IN

JEFFREY SCHAFFER DONNA SCHAFFER JOINT TENANCY AND STANLEY I. LEHRER AND STUART M. STEIN JOINT TENANCY

08-01789-smb Doc 16071 Filed 05/25/17 Entered 05/25/17 08:28:11 Main Document Pg 1 of 12

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TABLE OF CONTENTS

PAGE

TABLE OF CONTENTS ................................................................................................................. i

TABLE OF AUTHORITIES .......................................................................................................... ii

BACKGROUND .............................................................................................................................1

ARGUMENT ...................................................................................................................................2

CONCLUSION ................................................................................................................................8


ii

TABLE OF AUTHORITIES

CASES: PAGE

Aozora Bank Ltd. v. Sec. Inv’r Prot.. Corp., 480 B.R. 117 (S.D.N.Y. 2012), aff’d sub nom., Kruse v. Sec. Inv’r Prot. Corp (In re Bernard L. Madoff Inv. Sec. LLC), 708 F.3d 422 (2d Cir. 2013).............................................................................................3, 6

Appleton v. First Nat’l Bank of Ohio, 62 F.3d 791 (6th Cir. 1995) ..................................................................................................3 In re Adler, Coleman Clearing Corp., 204 B.R. 99 (Bankr. S.D.N.Y. 1997) ...............................................................................5, 7 In re Adler, Coleman Clearing Corp., 216 B.R. 719 (Bankr. S.D.N.Y. 1998) .................................................................................4 In re Bernard L. Madoff Inv. Sec. LLC, 654 F.3d 229 (2d Cir. 2011), cert. dismissed, __ U.S. __, 132 S. Ct. 2712 (2012), and cert. den., __ U.S. __, 133 S. Ct. 24 (2012) and 133 S. Ct. 25 (2012) ............................2, 4 In re Inv’rs Center, Inc.,

129 B.R. 339 (Bankr. E.D.N.Y. 1991) .................................................................................4 Mishkin v. Ensminger (In re Adler, Coleman Clearing Corp.),

218 B.R. 689 (Bankr. S.D.N.Y. 1998) .................................................................................4

Sec. Inv'r Prot. Corp. v. Bernard L. Madoff Inv. Sec. LLC, No. 08-01789 (SMB), 2017 WL 1323473 (Bankr. S.D.N.Y. Apr. 10, 2017) ......................................................5, 6 Sec. Inv’r Prot. Corp. v. Bernard L. Madoff Inv. Sec. LLC, 454 B.R. 285 (Bankr. S.D.N.Y. 2011), aff’d sub nom., Aozora Bank Ltd. v. Sec. Inv’r Prot. Corp., 480 B.R. 117 (S.D.N.Y. 2012), aff’d sub nom.,

Kruse v. Sec. Inv’r Prot. Corp (In re Bernard L. Madoff Inv. Sec. LLC), 708 F.3d 422 (2d Cir. 2013).........................................................................................3, 4, 6

Sec. Inv’r Prot. Corp. v. Bernard L. Madoff Inv. Sec. LLC, 515 B.R. 161 (Bankr. S.D.N.Y. 2014) .................................................................................7 Sec. Inv’r Prot. Corp. v. Jacqueline Green Rollover Account, 2012 WL 3042986 (S.D.N.Y. July 25, 2012) ..................................................................4, 7 Sec. Inv’r Prot. Corp. v. Morgan, Kennedy & Co., 533 F.2d 1314 (2d Cir.), cert. den. sub nom., Trs. of the Reading Body Works v. Sec. Inv’r Prot. Corp., 426 U.S. 936 (1976) ................................................................................................ 3, 4, 5, 6


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TABLE OF AUTHORITIES (cont.)

CASES: PAGE

Sec. Inv’r Prot. Corp. v. Wise (In re Stalvey & Assocs., Inc.), 750 F.2d 464 (5th Cir. 1985) ............................................................................................ 2-3 Stafford v. Giddens (In re New Times Sec. Servs., Inc.), 463 F.3d 125 (2d Cir. 2006).........................................................................................2, 3, 4

STATUTES AND RULES:

Securities Investor Protection Act, as amended, 15 U.S.C. § 78ccc(e) ............................................................................................................................................4 78fff-2(b)..........................................................................................................................................3 78fff-3(a)(2) .....................................................................................................................................4 78fff-3(a)(5) .....................................................................................................................................6 Securities Investor Protection Act (2008), 15 U.S.C. § 78lll(2)..............................................................................................................................................3 Rules of the Securities Investor Protection Corporation, 17 C.F.R. §§ 300.

100–105....................................................................................................................................1, 4, 5

105....................................................................................................................................................5


The Securities Investor Protection Corporation (“SIPC”) submits this memorandum in

support of the motion (“Motion”) of Irving H. Picard, as trustee (“Trustee”) for the substantively

consolidated liquidation under the Securities Investor Protection Act (“SIPA”), 15 U.S.C.

§§ 78aaa–78lll, of Bernard L. Madoff Investment Securities LLC (“BLMIS”) and Bernard L.

Madoff, to affirm the Trustee’s determinations denying the claims of claimants (“Claimants”)

asserting interests in one of the following joint accounts held at BLMIS: (1) Jeffrey Schaffer

Donna Schaffer Joint Tenancy, or (2) Stanley I. Lehrer and Stuart M. Stein Joint Tenancy

(collectively, the “Joint Tenancies”). Under SIPA; the SIPC Series 100 Rules, 17 C.F.R.

§§ 300.100–300.105; and this Court’s prior decisions, the Claimants, in their individual

capacities separate from the Joint Tenancies, are not “customers” of BLMIS and thus have no

separate claim to the fund of customer property in this liquidation and, in addition, cannot have

their claims satisfied with funds advanced by SIPC.

BACKGROUND

Through the Motion, the Trustee seeks entry of an order upholding his denial of three

claims for “customer” relief under SIPA, and overruling the four objections to those denials,

filed by individuals who were joint tenants of, or assert an interest in, the Joint Tenancies: two

claims resulting in three objections related to the Jeffrey Schaffer Donna Schaffer Joint Tenancy;

and one claim resulting in one objection related to the Stanley I. Lehrer and Stuart M. Stein Joint

Tenancy. Each of the Joint Tenancies had a joint account with BLMIS; two of the Claimants

were joint tenants of the Jeffrey Schaffer Donna Schaffer Joint Tenancy, and one Claimant

asserts an interest in the Stanley I. Lehrer and Stuart M. Stein Joint Tenancy. The Claimants did

not, however, have any separate relationship with BLMIS in their individual capacity.


2

As described in more detail in the Trustee’s Motion, each Joint Tenancy executed

account opening documents and made deposits into, and withdrawals from, its account. In

contrast with the relationships between the Joint Tenancies and BLMIS, the Claimants, in their

individual capacities, never completed account agreements and never opened accounts with

BLMIS. The books and records of BLMIS do not reflect that Claimants were individual account

holders or that they entrusted their own separate cash or securities—free of any joint ownership

claim—to BLMIS. Indeed, the Claimants did not have any financial transactions with BLMIS on

an individual basis, and any control over the Joint Tenancies was exercised by the Claimants as

joint tenants, not in any individual capacity.

In this liquidation, a joint tenant or joint tenants filed a claim on behalf of each Joint

Tenancy.1 The Claimants’ claims, on the other hand, are individual claims, separate from and in

addition to the claims for the Joint Tenancies accounts yet entirely dependent upon the

Claimants’ relationship with the Joint Tenancies.

ARGUMENT

SIPA’s provisions for customer protection are narrowly tailored to provide relief only to

those claimants who entrusted cash or securities to the liquidating broker-dealer for the purpose

of trading in the securities markets. See In re Bernard L. Madoff Inv. Sec. LLC, 654 F.3d 229,

236 (2d Cir. 2011) (the “Net Equity Decision”), cert. dismissed, __ U.S. __, 132 S. Ct. 2712

(2012), and cert. den., __ U.S. __, 133 S. Ct. 24 (2012), and 133 S. Ct. 25 (2012); Stafford v.

Giddens (In re New Times Sec. Servs., Inc.), 463 F.3d 125, 127–28 (2d Cir. 2006) (“New Times”)

(“Judicial interpretations of ‘customer’ status support a narrow interpretation of the SIPA's

provisions.” (quoting Sec. Inv’r Prot. Corp. v. Wise (In re Stalvey & Assocs., Inc.), 750 F.2d 464,

1 The claims filed by the Joint Tenancies are not the subject of the Motion.


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472 (5th Cir. 1985)). In defining who qualifies as a customer, SIPA requires that the viable claim

of a customer relate to the custodial relationship between broker and customer: cash or securities

held by the broker for the customer in an account at the broker in which the customer holds a

cognizable interest. See SIPA § 78lll(2) (2008). Furthermore, the obligations of a liquidating

broker-dealer to a claimant for “customer” relief must be ascertainable from the broker-dealer’s

books and records, or must be established “to the satisfaction of the trustee.” See SIPA § 78fff-

2(b).

Customer status under SIPA is thus not a shorthand designation for anyone who can

claim a relationship to a broker-dealer. Sec. Inv’r Prot. Corp. v. Morgan, Kennedy & Co., 533

F.2d 1314, 1316 (2d Cir.) (“Morgan Kennedy”), cert. den. sub nom., Trs. of the Reading Body

Works v. Sec. Inv’r Prot. Corp., 426 U.S. 936 (1976). On the contrary, in order to qualify for

such status, a claimant must be able to demonstrate that the claimant: (1) entrusted cash or

securities to the broker-dealer; (2) did so pursuant to a direct account or other direct relationship

with the broker-dealer; (3) retained the power to direct the disposition of the assets entrusted to

the broker-dealer; and (4) intended to use the cash or securities entrusted to the broker-dealer for

the purpose of investing or trading in the securities markets. See SIPA § 78lll(2) (2008); New

Times, 463 F.3d at 128–29; Morgan Kennedy, 533 F.2d at 1317; Sec. Inv’r Prot. Corp. v.

Bernard L. Madoff Inv. Sec. LLC, 454 B.R. 285, 295–302 (Bankr. S.D.N.Y. 2011) (“BLMIS”),

aff’d sub nom., Aozora Bank Ltd. v. Sec. Inv’r Prot. Corp., 480 B.R. 117 (S.D.N.Y. 2012)

(“Aozora”), aff’d sub nom., Kruse v. Sec. Inv’r Prot. Corp. (In re Bernard L. Madoff Inv. Secs.

LLC), 708 F.3d 422 (2d Cir. 2013) (“Kruse”); see also Appleton v. First Nat’l Bank of Ohio, 62

F.3d 791, 801 (6th Cir. 1995).


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As the Second Circuit has explained in this liquidation, of the above-listed factors, “the

critical aspect of the ‘customer’ definition [in SIPA] is the entrustment of cash or securities to the

broker-dealer for the purposes of trading securities.” Net Equity Decision, 654 F.3d at 236; see

also New Times, 463 F.3d at 128; Sec. Inv’r Prot. Corp. v. Jacqueline Green Rollover Account,

2012 WL 3042986, at *4 (S.D.N.Y. July 25, 2012) (“Jacqueline Green”). As this Court and

others have recognized, legal ownership of cash or securities held, or purportedly held, by a

broker-dealer is a foundational element of “customer” status under SIPA—an indispensable

prerequisite which a claimant must satisfy in order to have a colorable “customer” claim under

SIPA. See Jacqueline Green, 2012 WL 3042986, at *5; BLMIS, 454 B.R. at 295, 299; see also

Morgan Kennedy, 533 F.2d at 1318.

Under SIPA, “a customer who holds accounts with the debtor in separate capacities shall

be deemed to be a different customer in each capacity.” SIPA § 78fff-3(a)(2). SIPC’s Series 100

Rules set forth the circumstances under which multiple accounts held by the same person with a

SIPC-member broker-dealer are deemed to be accounts held in separate capacities eligible for

protection.2 See 17 C.F.R. §§ 300.100–300.105; Morgan Kennedy, 533 F.2d at 131920; In re

Adler, Coleman Clearing Corp., 216 B.R. 719, 730 (Bankr. S.D.N.Y. 1998) (“[T]he Series 100

Rules address which accounts held by a customer should be considered as one account for

purposes of determining net equity and obtaining SIPC advances.” (internal citation omitted)).

Importantly, the Series 100 Rules specify how joint accounts, where more than one individual

has control and ownership over the account, will be treated. Rule 105 provides as follows:

2 The SIPC Series 100 Rules were submitted to, and approved by, the Securities and Exchange Commission under SIPA section 78ccc(e) and have the force of law. See Mishkin v. Ensminger (In re Adler, Coleman Clearing Corp.), 218 B.R. 689, 699 (Bankr. S.D.N.Y. 1998); In re Inv’rs Center, Inc., 129 B.R. 339, 348 (Bankr. E.D.N.Y. 1991).


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(a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right of survivorship, as tenants by the entirety or as tenants in common, or by husband and wife as community property, but only if each co-owner possesses authority to act with respect to the entire account.

(b) . . . [E]ach qualifying joint account with a member shall be deemed held by one separate customer of the member.

17 C.F.R. § 300.105 (emphasis added);3 see Sec. Inv'r Prot. Corp. v. Bernard L. Madoff Inv. Sec.

LLC, No. 08-01789 (SMB), 2017 WL 1323473, at *3 (Bankr. S.D.N.Y. Apr. 10, 2017)

(“Tenancy in Common Decision”). Thus, “[j]oint account holders constitute a single ‘customer’

under SIPA. The joint account holders share any payments on account of a valid customer claim

in proportion to their ownership interests in the account.” In re Adler, Coleman Clearing Corp.,

204 B.R. 99, 106 (Bankr. S.D.N.Y. 1997) (emphasis added, internal citation omitted) (holding

that the trustee’s obligation to mail a notice of liquidation to “every person who appears to have

been a customer” is satisfied by mailing a single notice to the joint account rather than multiple

notices to each person listed on the account). In other words, the joint account itself, not the

individual joint owners or cotenants, is deemed the sole and separate “customer” under SIPA.

While the Series 100 Rules determine when different accounts held by the same person

will each be treated as a separate “customer” of a liquidating broker-dealer and do not confer

“customer” status, the fact that the rules distinguish between a joint account and its individual

owners supports the Morgan Kennedy holding that the same distinction must be respected when

evaluating eligibility for “customer” status. See Morgan Kennedy, 533 F.2d at 1319 (“Only those

accounts which are held by valid customers of the debtor can qualify for separate coverage.

Customer status under SIPA is therefore a prerequisite to the application of the [Series 100]

3 Under Rule 105(d), “A joint account with a member which does not meet the requirements of paragraph (a) of this rule shall be deemed to be an individual or qualifying joint account of the co-owner or co-owners having the exclusive power to act with respect to it.”


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Rules, and not a substitute therefor.”) As explained in Morgan Kennedy, the Series 100 Rules

“illustrate that, under SIPA, separate coverage for accounts held in different capacities is not to

be confused with individual coverage for each individual owning some portion of, or interest in,

the particular account.” Id. at 1320.

Thus, an individual may hold multiple accounts in different capacities, each of which

may be deemed a customer; but, conversely, with the exception of an omnibus account

maintained by a bank or another broker-dealer, see SIPA § 78fff-3(a)(5), a single account in a

single capacity cannot support the existence of more than one customer. Applying Morgan

Kennedy, this Court and the District Court repeatedly rejected in this liquidation the separate

“customer” claims of claimants who only had an interest in entities that had an account at

BLMIS. In April, this Court upheld the Trustee’s denial of claims filed by claimants who were

individual cotenants holding an interest in a tenancy in common, where the tenancy in common

had an account with BLMIS and the individuals did not. The Court found that, under the Series

100 Rules, the joint account was the “customer,” and the cotenants “failed to satisfy the ‘critical

aspect’ of the customer definition—‘the entrustment of cash or securities to [BLMIS] for the

purposes of trading securities.’” Tenancy in Common Decision, 2017 WL 1323473, at *4

(quoting Kruse, 708 F.3d at 426). Accordingly, this Court held that “while the [] Tenancy in

Common was a ‘customer’ of BLMIS, the [Cotenants] were not.” Id.

In the case of the feeder funds, Judge Lifland reasoned, inter alia, that, after purchases of

fund interests were made, the cash used by the claimants to make them “became the sole

property of the Feeder Funds,” and that the claimants therefore could not have entrusted

property to BLMIS and had no legally cognizable claim to any of the assets purportedly held by

BLMIS. See BLMIS, 454 B.R. at 295 (emphasis in original); see also Aozora, 480 B.R. at 125


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(“[A]t the moment each appellant used assets to purchase an ownership interest in a Feeder Fund,

those assets became property not of the appellants but of the Feeder Fund.”); Sec. Inv’r Prot.

Corp. v. Bernard L. Madoff Inv. Sec. LLC, 515 B.R. 161, 169 (Bankr. S.D.N.Y. 2014) (holding

that the claimants’ “financial transactions were with the [ERISA] Plan. Thus, they failed to

satisfy the ‘critical requirement’ that they entrusted cash to BLMIS, as opposed to the [ERISA]

Plan, for the purchase of securities.”); Jacqueline Green, 2012 WL 3042986, at *5 (“One cannot

deposit cash with the debtor if this cash belongs to another.”).

The same reasoning bars the Claimants’ claims here. As joint tenants or interest holders

in the Joint Tenancies, the Claimants’ claims are entirely predicated upon their interests in the

Joint Tenancies, and therefore they cannot claim individual “customer” status by way of a Joint

Tenancy account. BLMIS’s books and records do not reflect activity by the Claimants in an

individual capacity. The property deposited by the Joint Tenancies belonged not to the Claimants

individually but to all of the joint tenants of the Joint Tenancies. Under SIPA and the SIPC

Series 100 Rules, the joint account is the separate capacity, and the Joint Tenancy is the

customer. Only the Joint Tenancies are eligible to file claims as customers, and “[t]he joint

account holders share any payments on account of a valid customer claim in proportion to their

ownership interests in the account.” In re Adler, Coleman Clearing Corp., 204 B.R. at 106. In

short, when the Joint Tenancies invested property with BLMIS, the Claimants had no separate

individual legal relationship with BLMIS which would entitle them to customer status.


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CONCLUSION

Claimants are not SIPA “customers” because they had no separate individual relationship

with BLMIS. Accordingly, the Court should grant the Trustee’s Motion.

Date: May 25, 2017 Washington, D.C. Respectfully submitted, JOSEPHINE WANG General Counsel KEVIN H. BELL Senior Associate General Counsel For Dispute Resolution s/ Nathanael S. Kelley NATHANAEL S. KELLEY Assistant General Counsel SECURITIES INVESTOR PROTECTION CORPORATION 1667 K St., N.W., Suite 1000 Washington, D.C. 20006 Telephone: (202) 371-8300 E-mail:[email protected] [email protected] [email protected]


JOSEPHINE WANG General Counsel KEVIN H. BELL Senior Associate General Counsel For Dispute Resolution NATHANAEL S. KELLEY Assistant General Counsel SECURITIES INVESTOR PROTECTION CORPORATION 1667 K St., N.W., Suite 1000 Washington, D.C. 20006 Telephone: (202) 371-8300 E-mail:[email protected] [email protected] [email protected] UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION,

Adv. Pro. No. 08-01789 (SMB)

Plaintiff, SIPA Liquidation

v. (Substantively Consolidated)

BERNARD L. MADOFF INVESTMENT SECURITIES LLC,

Defendant.

In re: BERNARD L. MADOFF, Debtor.

CERTIFICATE OF SERVICE

I, Nathanael Kelley, hereby certify that on May 25, 2017, I caused the Memorandum of

the Securities Investor Protection Corporation in Support of Trustee’s Motion to Affirm His

08-01789-smb Doc 16071-1 Filed 05/25/17 Entered 05/25/17 08:28:11 Certificate of Service Pg 1 of 28

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Determinations Denying Claims of Claimants Holding Interests in Jeffrey Schaffer Donna

Schaffer Joint Tenancy and Stanley I. Lehrer and Stuart M. Stein Joint Tenancy, to be served, by

electronic mail, upon Counsel at the e-mail addresses listed on the service list attached as Exhibit

A.

I further certify that on May 25, 2017, I caused to be mailed a true and correct copy of the

Memorandum by prepaid United States First Class Mail to the non-CM/ECF participant

addresses listed on the service list attached as Exhibit A.

I further certify that on May 25, 2017, I caused to be mailed a true and correct copy of the

Memorandum by prepaid United States First Class Mail to the parties listed on the service list

attached as Exhibit B.

I further certify that on May 25, 2017, an electronic copy of the Memorandum was

uploaded to the Court’s electronic filing system.

s/ Nathanael S. Kelley NATHANAEL S. KELLEY


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ExhibitA

GovernmentParties

CounseltotheJPLEricL.LewisEmail:[email protected]

InternalRevenueServiceCentralizedInsolvencyOperationPostOfficeBox7346Philadelphia,PA19101‐7346

InternalRevenueServiceDistrictDirector290BroadwayNewYork,NY10008

SecuritiesandExchangeCommissionAlexanderMirceaVasilescuEmail:[email protected]

SecuritiesandExchangeCommissionPreethiKrishnamurthyEmail:[email protected]

SecuritiesandExchangeCommissionTerriSwansonEmail:[email protected]

SecuritiesInvestorProtectionCorporationNateKelleyEmail:[email protected]

SecuritiesInvestorProtectionCorporationJosephineWangEmail:[email protected]

SecuritiesInvestorProtectionCorporationKevinBellEmail:[email protected]

U.S.DepartmentofJustice,TaxDivisionBox55BenFranklinStationWashington,DC20044


2

BLMISCustomers

A.Angelaki1202ParrilladeAvilaTampa,FL33613

AlanG.CosnerEmail:[email protected]

AlderFamilyFoundationEmail:[email protected]

AliceJ.RawlinsEmail:[email protected]

AmyCappellazzoEmail:[email protected]

AndyHuangEmail:[email protected]

AnnaLowit5700QueenPalmCtApt.ADelrayBeach,FL33484

ArleneR.ChinitzEmail:[email protected]

ArunaMuchhalEmail:[email protected]

AuYuetShanEmail:[email protected]

BarbaraMossEstatec/oIrvingMoss665ThwaitePlApt.3JBronx,NY10467‐7905

BernardW.BravermanEmail:[email protected]

BF+MLifeInsuranceCompanyLimitedEmail:[email protected]

BirgitPetersEmail:[email protected]

CapitalBankEmail:[email protected]


3

CaroleCoyleEmail:[email protected]

CeciliaM.Parker11SouthShoreTrailSparta,NJ07871

CharlesNicholasDoyleEmail:[email protected]

CheungLoLaiWahNellyEmail:[email protected]

Chien‐LiangShihEmail:[email protected]

Chi‐HuaLiaoNo.449SanminRoadJhubeiCity,HsinchuCounty,Taiwan

ChrisP.Tsukoa1202ParrilladeAvilaTampa,FL33613

CrisboS.A.Email:[email protected];[email protected]

DanielL.Gabac/oRhodaS.Gaba631FearringtonPostPitsboro,NC27312

DavidB.Epstein(IRABene)Email:[email protected]

DavidDruckerEmail:[email protected]

DeborahL.FischEmail:[email protected]

DeweyH.LaneEmail:[email protected]

DonaldP.WeberEmail:[email protected]

DonaldSchupakEmail:[email protected]


4

EdwardH.Kohlschreiber410EverniaSt.Apt.615WestPalmBeach,FL33401

ElaineandSidneyGoldsteinEmail:[email protected]

EthelL.Chambers3443SEFairwayEStuart,FL34997

Fifty‐NinthStreetInvestorsLLCEmail:[email protected]

FJAssociates,S.A.Email:[email protected]

FondoGeneralDeInversionCentroAmerica‐No,S.A.Email:[email protected]

FrederickCohenandJanCohenJTWROSEmail:[email protected]

GailB.OrenRevocableTrustdtd.9/8/95GailB.OrenasTrusteeEmail:[email protected]

GayleSamoreCo‐TrusteesEmail:[email protected]

GeorgeH.Hulnick72GolfLaneRidgefield,CT06877

GloriaSandlerEmail:[email protected]

GoorePartnershipEmail:[email protected]

GuyS.Parker43FawnLakeRoadStockholm,NJ07460‐1423

HarrietRubin9733RavineAvenueLasVegas,NV89117

HarveyBarrEmail:[email protected]


5

HarveyKrauss35SuttonPlace,Suite15FNewYork,NY10022

Heng‐ChangLiangEmail:[email protected]

HildaDrucker5SchenckAve,Apt.3‐IGreatNeck,NY11021

HowardSternEmail:[email protected]

IlseDella‐RowereHerzranovsky‐Orlandog5/15/12Vienna,1210Austria

J.ToddFigiRevocableTrustEmail:[email protected]

J.W.NijkampEmail:[email protected]

JamesR.SamoreEmail:[email protected]

JaneDelaireEmail:[email protected]

JeanetteMargaretScottSteerEmail:[email protected]

Jean‐MarieJacquesEmail:[email protected]

JeanneH.RosenblumEmail:[email protected]

JoanneRosenEmail:[email protected]

JohnB.MaloneEmail:[email protected]

JohnH.Petito3639RiverRdLumberville,PA18933

JohnP.HarrisEmail:[email protected]


6

JohnSamoreEmail:[email protected]

JohnSamore,Jr.Email:[email protected]

JohnStirlingGaleEmail:[email protected]

JoseHaidenblitEmail:[email protected]

JosephJ.NicholsonEmail:jn‐pro‐[email protected]

KamalKishoreMuchhalEmail:[email protected]

KennethSpringer2267NewburyDr.Wellington,FL33414

KHIOverseasLtdEmail:[email protected]

KimberlyS.Stoller7108thAvenueApt.6EBelmar,NJ07719

KRErwinHawleDorfstrasse674865Nussdorf,Austria

Krates,S.A.Email:[email protected]

KwokYiuLeungEmail:[email protected]:[email protected]

LamShukFoonMargaretEmail:[email protected]

LamarEllisTrustLamarEllisEmail:[email protected]

LeeGarrity2601WillowwoodAve.Valparaiso,IN46383


7

LeeMei‐YingEmail:[email protected]

LiFungMingKriziaEmail:[email protected]

LillianBarrEmail:[email protected]

LindaDoyleEmail:[email protected]

LindaWolfEmail:[email protected]

LindelCoppellEmail:[email protected]

MarciaRosesSchachterEmail:[email protected]

MarkA.Soslow,CPAonbehalfofTrustu/w/oDanielSargentc/oElaineSargentEmail:[email protected]

MarshallW.Krause,Esq.Email:[email protected]

MarthaAliceGillulyEmail:[email protected]

MartinWimickEmail:[email protected]

MatthewF.CarrollEmail:[email protected]

MauriceSandlerEmail:[email protected]

MichaelE.FischEmail:[email protected]

MLSMKInvestmentsCoEmail:[email protected]

NancyDverCohenEmail:[email protected]

NgShokLen12BMarigoldMansionTaikooShing,,HongKong


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NgShokMuiSusanna12BMarigoldMansionTaikooShing,,HongKong

NicholasKardasisEmail:[email protected]

PanagiotisMoutzouris8AiolouStreetVoulaGR‐16673,Greece

PartriciaM.HynesEmail:[email protected]

PatsyP.JonesEmail:[email protected]

PaulJ.FischEmail:[email protected]

PaulMaddocksEmail:[email protected]

PeerstateEquityFundL.P.c/oLouProchilo43WestSt.Northport,NY11768

PeerstateEquityFund,L.P.Email:[email protected]

PFCNomineesLimitedEmail:[email protected]

PhyllisPressmanEmail:[email protected]

PhyrneandRonLLCEmail:[email protected]

RalphSchillerEmail:[email protected]

RauschRudolfEmail:[email protected]


9

RemyInvestmentsCorpc/oAnnKallgren1‐5HarleyStreetLondonW1G9QD,England,UnitedKingdom

RhoudaMacdonaldEmail:[email protected]

RichardC.Brockway705HarbourDriveVeroBeach,FL32963

RichardG.Corey1235EdgewoodDriveCharleston,WV25302

RichardHoeferEmail:[email protected]

RichardJeffreyCliveHartleyEmail:[email protected]

RitaWolfEmail:[email protected]

RobertDouglasSteerEmail:[email protected]

RobinsFamilyLimitedPartnershipEmail:[email protected]

RonaldE.Samore,Sr.Email:[email protected]

RoyL.ReardonJTWROSEmail:[email protected]

S.JamesChambers3443SEFairwayEStuart,FL34997

Samore1992FamilyTrustEmail:[email protected]

SamuelFrederickRohdieEmail:[email protected]


10

Shao‐PoWangNo.69,ZhongshanRd.,TuchengDist.NewTaipeiCity236,,Taiwan

SharonLeeTinerEmail:[email protected]

SimchaGutgoldEmail:[email protected]

SiuYuenVeronicaNhEmail:[email protected]:[email protected]

StephenHillEmail:[email protected]

StuartNierenberg,TrusteeforLtdEditionsMediaInc.DefinedBenefitPlanTrustdtd2/9/99Email:[email protected]

SudeshnaM.FischEmail:[email protected]

SunyeiLtd.JaquesLamacEmail:[email protected]

TheGottesmanFundEmail:[email protected]

TimothyRobertBalbirnieEmail:[email protected]

WaterlandInvestmentServicesEmail:admin@waterland‐investment.nl

WimC.HelsdingenEmail:[email protected]

YvonneRoodbergEmail:[email protected]

KellyA.LibreraSethC.FarberWinston&StrawnLLPEmail:[email protected]:[email protected]:DianaP.Victor


11

NoticesofAppearance

AlanBerlin,Esq.BernardV.Kleinman,Esq.AitkenBerlinLLPEmail:[email protected]:[email protected]:SusanSaltzCharitableLeadAnnuityTrustSusanSaltzDescendantsTrust

AlanE.MarderMeyer,Suozzi,English&Klein,P.C.Email:[email protected]:CounselforJudieB.LiftonandtheJudieLifton1996

AlanNisselsonHowardL.Simon,Esq.WindelsMarxLane&Mittendorf,LLPEmail:[email protected]:[email protected]:AlanNisselson,InterimChapter7TrusteeofBernardL.Madoff

AlexanderM.FeldmanJeffE.ButlerCliffordChanceU.S.LLPEmail:[email protected]:[email protected]:CardinalManagement,Inc.,DakotaGlobalInvestments,Ltd.

AmyJ.SwedbergMaslonEdelmanBorman&BrandLLP,Email:[email protected]:AmyJ.Swedberg

AmyWalkerWagnerCarolynB.RendellDavidS.StoneStone&Magnanini,LLPEmail:[email protected]:[email protected]:[email protected]:DefendantsDavidP.Gerstman,JanetGerstman

AndreaJ.RobinsonGeorgeW.ShusterWilmerCutlerPickeringHaleandDorrLLPEmail:[email protected]:[email protected]:SNSBankN.V.,SNSGlobalCustodyB.V.


12

AndrewJ.EhrlichBretteTannenbaumCaitlinGrusauskasPaul,Weiss,Rifkind,Wharton&GarrisonLLPEmail:[email protected]:[email protected]:[email protected]:AndrewH.Madoff,individuallyandasExecutoroftheEstateofMarkD.Madoff,TheEstateofMarkD.Madoff

AngelinaE.Lim,Esq.Johnson,Pope,Bokor,Ruppel&Burns,P.A.Email:[email protected]:AnchorHoldings,LLC

AnnaHadjikowGeorgeBrunelle,Esq.Brunelle&Hadjikow,P.C.Email:[email protected];[email protected]:[email protected];[email protected]:AlanD.Garfield,BarryE.Kaufman,BKInterest,LLC,ErinM.Hellberg,JamesH.Cohen,MarionTallering‐Garfield,MorrieAbramson,RobynBerniker,TheJamesH.CohenSpecialTrust,TheMarianCohen2001ResidenceTrust

ArthurJ.SteinbergKristiE.JacquesRichardA.CirilloKing&SpaldingLLPEmail:[email protected]:[email protected]:[email protected]:LemaniaSICAV‐SIF,NationalBankofKuwait,S.A.K.("NBK"),NBKBanquePriveeandcounselforthePascucciFamily

BarryR.Lax.BrianJ.NevilleLax&Neville,LLPEmail:[email protected]:[email protected]:PJFNInvestorsLP,RoseLess

BennetteD.KramerSchlamStone&DolanLLPEmail:[email protected]:BelferTwoCorporation


13

BradN.Friedman,Esq.JenniferL.YoungMatthewGluck,Esq.SanfordP.Dumain,Esq.MilbergLLPEmail:[email protected]:[email protected]:[email protected]:[email protected]:Blumenthal&AssociatesFloridaGeneralPartnership,GeraldBlumenthal,JudithRockGoldman,JunePollack,RuthE.Goldstein,TheHorowitzFamilyTrust,TheUnofficialCommitteeofCertainClaimHolders

BrendaR.ShartonDanielM.GlosbandDavidJ.ApfelGoodwinProcterLLPEmail:[email protected]:[email protected]:[email protected]:EllenjoyFields,JaneL.O'ConnorasTrusteeoftheJaneO'ConnorLivingTrust,JeffreyA.Berman,MichaelC.Lesser,NormanE.LesserRev.11/97Rev.Trust,PaulaE.Lesser11/97Rev.Trust,RusselldeLucia

BrendanM.ScottKlestadtWintersJurellerSouthard&Stevens,LLPEmail:[email protected]:BrendanM.Scott

BrettS.MoorePorzio,Bromberg&Newman,P.C.,Email:[email protected]:AlainRukavina,CourtAppointedLiquidatorsforLuxAlphaSicavandLuxembourgInvestmentFund,PaulLaplume

BryanHaRichardE.SignorelliLawOfficeofRichardE.SignorelliEmail:[email protected]:[email protected];[email protected]:RichardE.Signorelli

CarmineD.BoccuzziClearyGottliebSteen&HamiltonLLPEmail:[email protected]:CitibankNorthAmerica,Inc.,Citibank,N.A.,CitigroupGlobalMarketsLimited


14

CarolA.GlickRichardJ.McCordCertilman,Balin,Adler&HymanLLPEmail:[email protected]:[email protected]:AlyssaBethCertilman,BernardCertilman,ClayreHulshHaft,MortonL.CertilmanandJoyceCertilman

CaroleNevilleDentonsUSLLPEmail:[email protected]:SNRCustomers

CharlesC.PlattWilmerCutlerPickeringHaleandDorrLLPEmail:[email protected]:BSIAG

ChesterSalomonBecker,Glynn,Muffly,Chassin&HosinskiLLPEmail:[email protected]:SBMInvestments,LLP,Weithorn/CasperAssociatedforSelectedHoldingsLLC

DanaM.SeshensKarenE.WagnerDavisPolk&WardwellLLPEmail:[email protected]:[email protected]:SterlingEquitiesAssociatesandCertainAffiliates

DanielHolzmanRexLeeRobertSLoigmanShusheelKirpalaniQuinnEmanuelUrquhart&Sullivan,LLPEmail:[email protected]:[email protected]:[email protected]:[email protected]:KingateEuroFundLtd.,KingateGlobalFundLtd.,KingateManagementLimited,KMLAssetManagementLLC

DavidA.KotlerDechertLLPEmail:[email protected]:DefendantOppenheimerAcquisitionCorp.


15

DavidJ.MoltonElizabethA.MolinoMolinoBrownRudnickLLPEmail:[email protected]:[email protected]:KennethM.KrysandChristopherD.StrideasLiquidatorsofandforFairfieldSentryLimited

DavidB.BernfeldJeffreyL.BernfeldBernfeld,DeMatteo&Bernfeld,LLPEmail:davidbernfeld@bernfeld‐dematteo.comEmail:jeffreybernfeld@bernfeld‐dematteo.comAttorneyFor:Dr.MichaelSchur,Mrs.EdithA.Schur

DavidBoltonDavidBolton,P.C.Email:[email protected]:DavidBolton

DavidS.GolubSilverGolub&Teitel,LLPEmail:[email protected]:AlexanderRabinovich,ArnoldKohn,DanielL.Davis,IndividuallyandasparentofH.D.D.,EricRausher,FrankS.Katz,HowardPomerantz,JasonM.Rausher,MarciaBFitzmaurice,MariaRabinovich,MariaShuster,MarshaH.Rausher,MelissaDoron,MitchellJ.Rausher,NatashaJaneRabinovich,P.A.RetirementPlan,parentofA.S.D.,PaulaS.Katz,PeggyKohn(ArnoldKohnExecutorofPeggyKohnEstate),RichardAbramowitz&Pomerantz,RitaS.Katz(n/k/aRitaStarrKatzDavey),RobinS.Abramowitz,SamuelD.Davis,TheresaA.Wolfe,ThomasR.Fitzmaurice,TraciD.Davis,TrusteesRichardAbramowitzandHowardL.Pomerantz,VladimirRabinovich,WendySagerPomerantz

DavidY.LivshizFreshfieldsBruckhausDeringerUSLLPEmail:[email protected]:TensyrLimited

DeirdreNortonHykalWillkieFarr&GallagherLLPEmail:[email protected]:DeirdreNortonHykal

DennisC.QuinnBarger&Wolen,LLPEmail:[email protected]:JewishCommunityFoundationoftheJewishFederation‐CouncilofGreaterLosAngeles


16

DouglasR.HirschSadis&GoldbergLLPEmail:[email protected]:DouglasR.Hirsch

EliseS.FrejkaFrejkaPLLCEmail:[email protected]:EliseScherrFrejka

EricB.LevineWolfHaldensteinAdlerFreeman&HerzLLPEmail:[email protected]:NephrologyAssociatesP.C.PensionPlan

EricL.Lewis,Esq.BaachRobinson&LewisPLLCEmail:[email protected]:AndrewLaurenceHosking,MarkRichardByers,StephenJohnAkers

ErinJoyceLeteyJosephE.Shickich,Jr.RiddellWillamsP.S.Email:[email protected]:[email protected]:MicrosoftCorporationandMicrosoftLicensing,GP(collectively,"Microsoft")

ErnestEdwardBadwayFoxRothschildLLPEmail:[email protected]:IrisSchaum

FletcherW.StrongWilliamF.DahillWollmuthMaher&DeutschLLPEmail:fstrong@wmd‐law.comEmail:wdahill@wmd‐law.comAttorneyFor:RobertF.Weinberg

FrankF.McGinnBartlettHackettFeinbergP.C.Email:[email protected]:IronMountainInformationManagement,Inc.


17

FredH.PerkinsMichaelLago,Esq.RobertK.DakisMorrisonCohenLLPEmail:[email protected]:[email protected]:[email protected]:CustomerClaimantDavidSilver

FredW.ReinkeMayerBrownLLPEmail:[email protected]:AXAPrivateManagement,FondautoFondodePensiones,SA,MutuaMadrilenaAutomovilistaRamodevida

GaryS.LeeMorrison&FoersterLLPEmail:[email protected]:GaryS.Lee

GaryWoodfieldHaile,Shaw&Pfaffenberger,P.A.Email:[email protected]:GaryWoodfield

GeorgeR.HirschSillsCummis&GrossP.C.Email:[email protected]:GeorgeR.Hirsch

GlennP.WarmuthPaulaJ.WarmuthStim&Warmuth,P.C.Email:gpw@stim‐warmuth.comEmail:pjw@stim‐warmuth.comAttorneyFor:Creditors,MichaelMostandMarjorieMost

GregoryM.DexterChaitmanLLPEmail:[email protected]:AaronBlecker

HaroldD.JonesJones&Schwartz,P.C.Email:[email protected]:HaroldD.Jones

HelenDavisChaitmanChaitmanLLPEmail:[email protected]:MarshaPeshkinetal.


18

HowardKleinhendlerWachtelMissryLLPEmail:[email protected]:RosenmanFamilyLLC

HunterT.CarterArentFoxLLPEmail:[email protected]:BrendaGuritzky,BrendaH.GuritzkyasTrusteeofTrustBU/WGeorgeH.Hurwitz(collectivelythe"GuritzkyParties"),DanaGuritzkyMandelbaum,GuritzkyFamilyPartnershipLP,RonaldP.Guritzky,SanfordGuritzky

JamesH.HulmeJoshuaFowkesArentFoxLLPEmail:[email protected]:[email protected]:1776KStreetAssociatesLimitedPartnership,AlbertH.Small,BernardS.Gewirz,CarlS.Gewirz,ClariceR.Smith,EdwardH.Kaplan,ElevenEighteenLimitedPartnership,EstateofRobertH.Smith,IreneR.Kaplan,JeromeA.Kaplan,MarjetLLC,RobertH.SmithRevocableTrust,RobertP.Kogod

JamesM.Ringer,Esq.StuartI.Rich,Esq.MeisterSeelig&FeinLLPEmail:jmr@msf‐law.comEmail:sir@msf‐law.comAttorneyFor:JasperInvestorsGroupLLC("Jasper")

JeremyA.MellitzWithersBergman,LLPEmail:[email protected]:VonRautenkranzNachfolgerSpecialInvestmentsLLC

JoelL.HerzLawOfficesofJoelL.HerzEmail:[email protected]:SamdiaFamily,LP

JohnLavinBlount&Lavin,P.C.Email:[email protected]:JohnJ.Lavin

JoshuaA.Levine,Esq.SimpsonThacher&BarlettLLPEmail:[email protected]:SpringMountainCapital,LP


19

JudithL.Spanier,Esq.AbbeySpanierRodd&Abrams,LLPEmail:[email protected]:ELEM/YouthinDistressIsraelInc.("ELEM")

KellyA.LibreraSethC.FarberWinston&StrawnLLPEmail:[email protected]:[email protected]:ArianaVictor,EllenG.Victor,holderofBernardL.MadoffInvestmentSecuritiesLLCAccounts1ZA128‐3and1ZA128‐40,JustinVictorBaadarani,LeilaVictorBaadarani,ShosharmaRemarkVictor

LauraK.ClintonBaker&McKenzieLLPEmail:[email protected]:LauraK.Clinton

LindsayM.WeberQuinnEmanuelUrquhart&Sullivan,LLPEmail:[email protected]:KingateEuroFundLtd.,KingateGlobalFundLtd.

MarcyResslerHarrisSchulte,Roth&ZabelLLPEmail:[email protected]:ThePatiH.GerberDefendants

MariannaUdemASK,LLPEmail:[email protected]:MariannaUdem

MarkS.CohenCohen&GresserLLPEmail:[email protected]:MarkS.Cohen

MarkS.MulhollandThomasTelescaRuskinMoscouFaltischek,P.C.Email:[email protected]:[email protected]:DeMatteisFLPAssets,IrwinKellner("Kellner"),The2001FrederickDeMatteisRevocableTrust

MarshaTorn,Esq.CalabreseandTorn,AttorneysatLawEmail:[email protected]:LawrenceTorn


20

MarshallR.KingGibsonDunnEmail:[email protected]:MarshallR.King

MartinH.BodianBodian&Bodian,LLPEmail:[email protected]:LindaPolatsch

MaxFolkenflikFolkenflik&McGerityEmail:[email protected]:AllanR.Tessler,inhiscapacityasTrusteeoftheCRSRevocableTrust,ConstanceR.Sisler,individually,andinhercapacityasSettlorandTrusteeoftheCRSRevocableTrust,CRSRevocableTrust,EdithG.Sisler,JoyceC.AuerbachRevocableTrust,RobertAuerbachRevocableTrust,RobertAuerbach,individually,RobertS.Bernstein,S.JamesCoppersmithCharitableRemainderUnitrust

MaxFolkenflikFolkenflik&McGerityEmail:[email protected]:AnnaKedersha,asparentofA.K,AntonaGWilson,BettyTarr,BonnieAJohnson,IndividuallyandasparentofD.C.J.,CarolP.Dargan,CindyJSchacht,CoryDJohnson,CrescienzoJBoccanfuso,CynthiaSchrankKane,DavidCJohnson,DianeC.Backus,DianeT.Levin,DominickF.Boccanfuso,DouglasH.Johnson,EugeneG.Laychak,Jr.,EverettL.Dargan,GaryS.Davis,individuallyandasparentofS.W.D.andJ.F.D.,,GeraldAWilson,GiuseppaABoccanfuso,GiuseppeC.Basili,GraceA.Nash,HaroldMurtha,TrusteeofMurthaEnterprises,Inc.Profit‐SharingPlan,JacquelineAJohnson,JaimeRJohnson,JingW.Davis(nowknownasAmyDavis),,JoanneVerses,JoyceC.Auerbach,individually,asTrusteeoftheRobertAuerbachRevocableTrust,andasTrusteeoftheJoyceC.AuerbachRevocableTrust,JozefKaczynski,JustinKane,LindaLaychak,MadelineECorishEstate,MargaretPace,MargheritaM.Basili,MaryZarra,asparentofA.Z.andA.Z.,MichaelT.Nash,MidlandsSurgicalAssociates,PAProfitSharingPlan,parentofJ.K.S,parentofK.H.S,parentofN.A.S.,PattiESchacht,RobertLevin,ShirleyB.Sklar,SolDavis,individuallyandasTrusteeoftheSolDavisRetirementPlan,SophiaBFreitag,StevenE.Sklar,ThomasH.Nash,TrusteeofMargheritaM.BasiliRetirementPlanandindividually,WilliamSklar,WilliamSklar,TrusteeofPacificPlumbingandHeatingSupplyCompanyProfit‐SharingPlan,WRJohnsonCo.PensionandProfitSharingPlan

MichaelI.GoldbergAkermanLLPEmail:[email protected]:MichaelI.Goldberg

MichaelS.PollokMarvinandMarvin,PLLCEmail:[email protected]:AlanHayes,WendyWolosoff‐Hayes


21

MichaelV.BlumenthalThompson&KnightLLPEmail:[email protected]:MichaelV.Blumenthal

MichaelV.CiresiCiresiConlinLLPEmail:[email protected]:MichaelV.Ciresi

MorWetzlerPaulHastingsLLPEmail:[email protected]:CarloGrosso,FedericoCeretti,FIMAdvisors,LLP,FIMLimited

NancyL.FinemanCotchett,Pitre&McCarthyEmail:[email protected];[email protected]:DanielRyan,DonnaM.McBride,DorisGreenberg,JayWexler,MatthewGreenberg,TheEstateofLeonGreenberg,TheresaRyan,WalterGreenberg

NealS.Mannc/oEricT.SchneidermanTheNewYorkStateDepartmentofTaxation&FinanceEmail:[email protected]:NewYorkStateEducationDepartment.

ParvinK.AminolroayaStephenA.WeissSeegerWeissLLPEmail:[email protected]:[email protected]:BarbaraJ.Weiss,BarbaraSchlossberg,BernardSeldon,LeslieWeissandGaryM.Weiss,LewisFranck,MarilynCohnGross,MelvynI.Weiss,StephenA.Weiss,TheM&BWeissFamilyLimitedPartnershipof1996c/oMelvynI.Weiss

PatriciaHeerPiskorskiPaulD.MooreStephenM.HonigDuaneMorrisLLPEmail:[email protected]:[email protected]:[email protected]:EleanoreC.Unflat,EleanoreC.Unflat,inhercapacityasco‐trusteeoftheEleanoreC.UnflatLivingTrust,MagnusA.Unflat,MagnusA.Unflat,inhiscapacityasco‐trusteeoftheEleanoreC.UnflatLivingTrust,theEleanoreC.UnflatLivingTrust

PeterN.WangFoley&LardnerLLPEmail:[email protected]:OrthopaedicSpecialtyGroup,P.C.DefinedContributionPensionPlanParticipants


22

RichardA.KirbyBaker&McKenzieLLPEmail:[email protected]:RichardA.Kirby

RichardF.SchwedShearman&SterlingLLPEmail:[email protected]:CarlJ.Shapiroetal.,HaroldS.MillerTrustDated12/4/64FBOElaineMiller,LilfamLLC,LilyanBerkowitzRevocableTrustDated11/3/95,WellesleyCapitalManagement

RichardG.HaddadOtterbourgP.C.Email:[email protected]:RichardG.Haddad

RichardL.SpinogattiProskauerRoseLLPEmail:[email protected]:RichardL.Spinogatti

RichardP.GallerTheLawOfficeofRichardP.GallerEmail:[email protected]:RichardGaller

RichardYeskooYeskooHogan&TamlynLLPEmail:[email protected]:CarlT.Fisher,JoanL.Fisher,TheTrustU/AVIIIoftheWillofGladysC.LuriaF/B/OCarlT.Fisher

RobertJ.KaplanLawOfficeofRobertJ.KaplanEmail:[email protected]:MichaelW.Sonnenfeldt,MUUSIndependenceFundLP

RobertA.AbramsStevenH.NewmanKatskyKorinsLLPEmail:[email protected]:[email protected]:DavidCash,EstateofRichardL.Cash,FredaB.Epstein,FredaEpsteinRevocableTrust,GladysCash,GladysCashandCynthiaJ.Gardstein,JamesH.Cash,JenniferSpringMcPherson,JonathanCash,RichardL.CashDeclarationofTrustDatedSeptember19,1994,RichardSpring,S.H.&HelenR.ScheuerFamilyFoundation,TheJeanneT.SpringTrust,TheSpringFamilyTrust

RobertS.HorwitzConroy,Simberg,Ganon,Krevans,Abel,Lurvey,Morrow&Schefer,P.A.Email:[email protected];[email protected]:AndrewC.Sankin


23

RobertWilliamYalenAssistantUnitedStatesAttorneyfortheSouthernDistrictofNewYorkEmail:[email protected]:AttorneyfortheUnitedStatesofAmerica

RussellM.YankwittYankwitt&AssociatesLLCEmail:[email protected]:CarolRosen

SanfordRosenRosen&Associates,P.C.Email:[email protected]:AmyBethSmith,DavidA.Schustack,JudithS.Schustack,RobertJ.Schustack,ShirleySchustackConrad

SchuylerD.GellerBellows&Bellows,P.C.Email:[email protected]:CounselforBrianH.Gerber

ScottReynoldsChaffetzLindseyLLPEmail:[email protected]:ScottW.Reynolds

SedgwickM.Jeanite,Esq.WhiteandWilliamsLLPEmail:[email protected]:FabioConti

SethL.RosenbergClayman&RosenbergLLPEmail:[email protected]:SethL.Rosenberg

ShannonScottStevenR.SchlesingerJaspanSchlesingerLLPEmail:[email protected]:[email protected]:AmyJoel,AmyLuriaPartnersLLC,AndrewSamuels,DavidRichman,EstateofRichardA.Luria,JanetJaffinDispositiveTrustandJanetJaffinandMiltonCooperasTrustees,JayRosenExecutors,PatriciaSamuels,PeterZutty,RobertLuriaPartners,SamuelsFamilyLTDPartnership

ShawnM.Christianson,Esq.BuchalterNemer,AProfessionalCorporationEmail:[email protected]:OracleCreditCorporation,OracleUSA,Inc.("Oracle")


24

StephenFishbeinShearman&SterlingLLPEmail:[email protected]:CarlJ.Shapiroetal.

StevenParadiseRichardsKibbe&Orbe,LLPEmail:[email protected]:StevenParadise

StevenStorchStorchAmini&MunvesPCEmail:[email protected]:AlyseJoelKluferasTrusteeoftheRobertandAlyseKluferFamilyTrust“A”,AlyseKlufer,individuallyandinhercapacityastrusteeoftheTrustUnderArticleFourthU/W/ORobertE.Klufer,DamienCave,ElisabethKlufer,ElisabethKlufer,inhercapacityastrusteeoftheTrustUnderArticleFourthU/W/ORobertE.Klufer,JaneShrage,MaxwellGreengrass,MichaelShrage,NancyGreengrass,NatalieGreengrass,PJAdministratorLLC,RobertandAlyseKluferFamilyTrust“A”,TrustUnderArticleFourthU/W/ORobertE.Klufer

TimothyA.ValliereSmithVallierePLLCEmail:[email protected]:TimothyA.Valliere

TonyMiodonkaFinnDixon&HerlingLLPEmail:[email protected]:TonyMiodonka

VivianR.DrohanDrohanLeeLLPEmail:[email protected]:VivianR.Drohan

WillR.TanseyRavichMeyerEmail:[email protected]:WillR.Tansey

WilliamA.Habib,Esq.HabibLawAssociates,LLCEmail:[email protected]:AnthonyF.Russo


Exhibit AMay 19, 2017

Contact Address1 Address2 City State ZIPAddress Source

Becker & Poliakoff, LLP Helen Davis Chaitman 45 Broadway New York NY 10006 CounselSNR Denton US LLP Carole Neville 1221 Avenue of the Americas New York NY 10020 CounselELAINE STEIN ROBERTS IRA 3600 OAKVIEW DRIVE DELRAY BEACH FL 33445 ClaimantMadoff Claimants 393 Peter Forman Drive Freehold NJ 07728 Claimant

Page 1 of 1


Exhibit .May нр, 2017

Contact Address1 Address2 City State ZIPAddress Source

Becker & Poliakoff, LLP Helen Davis Chaitman 45 Broadway New York NY 10006 CounselSNR Denton US LLP Carole Neville 1221 Avenue of the Americas New York NY 10020 Counsel

Page 1 of 1


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