cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 1 of 8

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1 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 1 of 8 Bruce F. Smith Hearing Date: February 27, 2013 at 12:00 p.m. Steven C. Reingold Objection Deadline: February 20, 2013 Nicholas J. Rosenberg JAGER SMITH P.C. 730 Third Avenue, 25th Floor New York, New York telephone: ( bsmith@jagersmith.com sreingold@jagersmith.com nrosenberg@jagersmith.com Counsel to Lloyd T. Whitaker, Liquidating Trustee UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Chapter 11 MAJESTIC CAPITAL, LTD. et al., Case No (CGM Debtors. Jointly Administered MOTION OF LLOYD T. WHITAKER, LIQUIDATING TRUSTEE, FOR ORDER UNDER RULE 2004 OF FEDERAL RULES OF BANKRUPTCY PROCEDURE AUTHORIZING EXAMINATIONS OF JAY STEWART AND JOSEPH DORFMAN Lloyd T. Whitaker, the Liquidating Trustee 1 of the Liquidating Trusts created pursuant to the Plan, hereby moves (this Motion, pursuant to Sections 105(a of Title 11 of the United States Code, 11 U.S.C. 101 et seq. (the Bankruptcy Code, and Rule 2004 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules, for an order authorizing the examination by the Liquidating Trustee of Jay Stewart ( Stewart and Joseph Dorfman ( Dorfman and together with Stewart, the Examination Parties. 1 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the First Amended Joint Plan of Liquidation of Majestic Capital, Ltd., Majestic USA Capital, Inc., Compensation Risk Managers, LLC, Compensation Risk Managers of California, LLC, Eimar, LLC and Embarcadero Insurance Holdings, Inc. [ECF No. 276] (the Plan _1

2 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 2 of 8 Specifically, the Liquidating Trustee seeks an order, substantially in the form submitted herewith as Exhibit A, compelling the Examination Parties to produce documents and, to the extent the Liquidating Trustee deems necessary, compelling the Examination Parties to attend one or more examinations under oath, so that the Liquidating Trustee may obtain documentation and information relating to, amongst other things, the acts, conduct, assets, liabilities and financial condition of the Debtors, including potential Causes of Action arising from or relating to the operation of the Debtors insurance, reinsurance and group self-insured trust ( GSIT administration business (collectively, the Majestic Business, which Causes of Action are Liquidating Trust Assets. In further support of this Motion, the Liquidating Trustee states as follows: I. JURISDICTION, VENUE AND BASIS FOR RELIEF REQUESTED 1. This Court has jurisdiction to consider this Motion pursuant to 28 U.S.C. 157 and Venue is proper in this district pursuant to 28 U.S.C and This Motion is a core proceeding pursuant to 28 U.S.C. 157(b(2, and the statutory predicates for the relief requested are Section 105(a of the Bankruptcy Code, and Bankruptcy Rule Pursuant to the Plan, and in particular Articles X(D, X(E and X(J thereof, the Court retained jurisdiction to consider this Motion. 2 2 Specifically, the Court retained jurisdiction to [h]ear and determine any and all adversary proceedings, motions, applications, and contested or litigated matters arising out of, under, or related to, the Chapter 11 Cases[.] Plan, Art. X(D. In addition, the Court retained jurisdiction to [e]nter and enforce such orders as may be necessary or appropriate to execute, implement, or consummate the provisions of the Plan and all contracts, instruments, releases, and other agreements or documents created in connection with the Plan, the Liquidating Trust Agreements, the Disclosure Statement or the Confirmation Order[,] Plan, Art. X(E, and to [h]ear and determine any matters arising in connection with or relating to the Plan,... the Confirmation Order [or] the Liquidating Trust Agreements[.] Plan, Art. X(J _1 2

3 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 3 of 8 II. PERTINENT PROCEDURAL HISTORY 3. On April 29, 2011 (the Petition Date, each of the Debtors filed with this Court a Voluntary Petition for relief under Chapter 11 of the Bankruptcy Code. 4. On April 27, 2012, the Court entered the Order Confirming First Amended Joint Plan of Liquidation [ECF No. 346] (the Confirmation Order which, amongst other things, confirmed the Plan pursuant to Section 1129 of the Bankruptcy Code, created the Liquidating Trusts and appointed the Liquidating Trustee. 5. On May 21, 2012, the Liquidating Trustee filed the Notice of (I Occurrence of Effective Date, (II Rejection Claims Bar Date, and (III Administrative Claims Bar Date [ECF No. 352], which identified the date on which the Plan became effective as May 18, 2012 (the Effective Date. 6. As a result of the entry of the Confirmation Order, on the Effective Date all Assets of the Debtors were transferred to and vested in the Liquidating Trusts created under the Plan. Accordingly, the Debtors interests in any Causes of Action arising out of or relating to the operation of the Majestic Business are now Liquidating Trusts Assets. III. RELIEF REQUESTED AND BASIS THEREFOR 7. By this Motion, the Liquidating Trustee seeks an order compelling the Examination Parties to produce documents and, to the extent the Liquidating Trustee deems necessary, compelling the Examination Parties to attend one or more examinations under oath, so that the Liquidating Trustee may obtain information and documentation relating to, amongst other things, the Debtors acts, conduct, [and] property at certain times relevant to the Chapter 11 Cases. See FED. R. BANKR. P. 2004(b _1 3

4 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 4 of 8 8. Bankruptcy Rule 2004 provides, in pertinent part, that the Court may order the examination of any entity by any party in interest. See FED. R. BANKR. P. 2004(a. Such an examination may relate to the acts, conduct, or property or to the liabilities and financial condition of the debtor, or to any matter which may affect the administration of the debtor s estate. Id. 9. It is well settled that [t]he scope of a Rule 2004 examination is very broad, broader even than discovery under the Federal Rules of Civil Procedure. In re Recoton Corp., 307 B.R. 751, 755 (Bankr. S.D.N.Y (citing In re Drexel Burnham Lambert Group, Inc., 123 B.R. 702, 711 (Bankr. S.D.N.Y. 1991; accord In re Abbott, No (CGM, 2010 WL , at *4 (Bankr. S.D.N.Y. May 4, 2010 (noting examination under Bankruptcy Rule 2004 is broad, but must relate to the acts, conduct or property or to the liabilities and financial condition of the debtor, or to any matter which may affect the administration of the debtor s estate[.]. Furthermore, [a]ny third party who has a relationship with a debtor may be made subject to an examination under Bankruptcy Rule 2004, Recoton, 307 B.R. at 755 (citing Air Line Pilots Association International v. American National Bank and Trust Co. of Chicago (In Re Ionosphere Clubs, Inc., 156 B.R. 414, 432 (S.D.N.Y. 1993, and such an examination may be conducted within or without the district and may be compelled pursuant to Bankruptcy Rule In re De Giorgio, No (CGM, 2006 WL , at *1 n.1 (Bankr. S.D.N.Y. Jul. 14, The Liquidating Trustee has reviewed documents and conducted interviews as part of his investigation into the Debtors acts, conduct, assets, liabilities and financial condition at certain times prior to the Petition Date that are relevant to the Chapter 11 Cases and the Causes of Action. Based upon his review of such information, which review will continue as the _1 4

5 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 5 of 8 Liquidating Trustee obtains additional documents and information, the Liquidating Trustee has determined that it is necessary to seek documentation and information from the Examination Parties for the reasons discussed below. 11. By way of background, pursuant to New York law, one way in which employers are permitted to provide workers compensation insurance coverage is by entering into selfinsuring arrangements, including through participation in GSITs. See N.Y. WORKERS COMP. LAW 50(3-a. As part of the Majestic Business, CRM served as third-party administrator for eight industry-specific GSITs in New York, and CRM CA served as third-party administrator for at least three industry-specific GSITs in California. 12. Until approximately June 2007, New York Marine and General Insurance Company ( NYMAGIC, which is a New York-based insurance company, provided excess insurance to certain of the GSITs, which excess insurance was reinsured in part by Twin Bridges, the wholly owned non-debtor subsidiary of Majestic Capital. 3 In or about June 2007, Majestic Insurance, the wholly owned non-debtor subsidiary of Embarcadero, assumed all of NYMAGIC s excess insurance obligations with respect to those GSITs (the Novation Stewart is the former Chief Financial Officer of Majestic Insurance. Stewart held that position prior to, and for approximately seven months after, Embarcadero s acquisition of Majestic Insurance. Stewart therefore likely has direct knowledge of, amongst other things, the operations, risk management, internal controls and financial condition of Majestic Insurance both before and after it came under the management and control of the Debtors and certain of their 3 On December 6, 2012, the Court entered the Order Authorizing the Examination of New York Marine and General Insurance Company Pursuant to Rule 2004 of the Federal Rules of Bankruptcy Procedure [ECF No. 508]. 4 As the Court may recall, Embarcadero is a wholly owned subsidiary of Majestic USA, which in turn is a wholly owned subsidiary of Majestic Capital _1 5

6 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 6 of 8 directors and officers. Having served as the Chief Financial Officer of Majestic Insurance, Stewart is or should be familiar with the liabilities incurred in connection with, and the financial implications of, the Novation. Moreover, upon his resignation from Majestic Insurance, Stewart delivered a so-called whistleblower complaint to the Debtors management, outlining various management failures, breaches of duty and improprieties that Stewart claimed to have observed including but not limited to management s failure to consider critical information in entering into material contracts, management s failure to make certain financial disclosures, improper efforts by Majestic Capital s Chief Executive Officer to influence the independence of the Debtors actuaries, and a routine disregard of underwriting guidelines. Stewart therefore has or should have information and documentation that will assist the Liquidating Trustee in identifying facts related to the Novation and to the Majestic Business. The Liquidating Trustee therefore submits that it is appropriate for him to examine Stewart under Bankruptcy Rule Dorfman is a former employee of CRM, having worked as a senior claims manager from March 2007 to September In a lengthy article published in the Poughkeepsie Journal on November 14, 2010, Dorfman discussed a number of problems and issues relating to the Majestic Business, including the systematic failure to set proper reserves for claims. As a senior claims manager, Dorfman was responsible for overseeing the payment of claims and requests for the setting of appropriate reserves on incurred claims functions that Dorfman has identified as being substantially deficient at CRM, such that they jeopardized the financial health and sustainability of the Majestic Business. Dorfman therefore has or should have information and documentation that will assist the Liquidating Trustee in identifying facts related to the Majestic Business. The Liquidating Trustee therefore submits that it is appropriate for him to examine Dorfman under Bankruptcy Rule _1 6

7 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 7 of 8 IV. MOTION PRACTICE 15. Because the statutory provisions and authorities relied upon in support of this Motion are set forth herein, the Liquidating Trustee submits that this Motion satisfies the requirement of Rule (a of the Local Bankruptcy Rules of the Southern District of New York. V. NOTICE 16. Notice of this Motion is being given to the following: (i the Office of the United States Trustee; (ii all parties having filed notices of appearance and requests for notices and pleadings in the Chapter 11 Cases; and (iii the Examination Parties. But see eplus, Inc. v. Katz (In re Mentiom, Inc., 318 B.R. 263, 268 (S.D.N.Y (quoting Matter of Wilcher, 56 B.R. 428, 434 (Bankr. N.D. Ill (motion for relief under Bankruptcy Rule 2004 may be filed on ex parte basis. VI. NO PRIOR APPLICATION 17. No prior application for the relief sought herein has been made to this or any other Court. [Remainder of page intentionally left blank.] _1 7

8 cgm Doc 553 Filed 02/07/13 Entered 02/07/13 12:17:52 Main Document Pg 8 of 8 VII. CONCLUSION 18. For the foregoing reasons, and for any other reasons the Liquidating Trustee may state on the record at the hearing held in respect of this Motion, the Liquidating Trustee requests that the Court enter an order, substantially in the form submitted herewith as Exhibit A, granting this Motion in its entirety, and that the Court grant to the Liquidating Trustee such other and further relief as the Court deems just and proper. Dated: February 7, 2013 JAGER SMITH P.C. /s/ Steven C. Reingold Bruce F. Smith Steven C. Reingold Nicholas J. Rosenberg 730 Third Avenue, 25th Floor New York, New York telephone: ( bsmith@jagersmith.com sreingold@jagersmith.com nrosenberg@jagersmith.com Counsel to Lloyd T. Whitaker, Liquidating Trustee _1 8

9 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Exhibit A Pg 1 of 3 EXHIBIT A

10 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Exhibit A Pg 2 of 3 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Chapter 11 MAJESTIC CAPITAL, LTD. et al., Case No (CGM Debtors. Jointly Administered ORDER AUTHORIZING EXAMINATION OF JAY STEWART AND JOSEPH DORFMAN PURSUANT TO RULE 2004 OF FEDERAL RULES OF BANKRUPTCY PROCEDURE THIS MATTER having come before the Court upon the Motion of Lloyd T. Whitaker, Liquidating Trustee, for Order Under Rule 2004 of Federal Rules of Bankruptcy Procedure Authorizing Examinations of Jay Stewart and Joseph Dorfman (the Motion 1 filed by the Liquidating Trustee; and good and sufficient notice of the Motion having been given; and the Court having reviewed the Motion, as well as any opposition thereto; and the Court having considered the arguments presented at the hearing held in connection with the Motion; and the Court having found after due deliberation that just and sufficient cause exists to grant the relief requested in the Motion; it is hereby ORDERED that the Motion is GRANTED in its entirety; and it is further ORDERED that the Liquidating Trustee is authorized to issue document and/or examination subpoenas, as he deems appropriate and without further order of the Court, to the Examination Parties; and it is further 1 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Motion _1

11 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Exhibit A Pg 3 of 3 ORDERED that the Liquidating Trustee is authorized to take the examination under oath of the Examination Parties at one or more examinations to be scheduled by the Liquidating Trustee, upon the issuance of subpoenas to Examination Parties; and it is further ORDERED that, in the event that either of the Examination Parties fails to comply with the provisions of this order or of any subpoena issued by the Liquidating Trustee, the Liquidating Trustee shall be permitted to seek an emergency or expedited hearing with the Court (either in person or telephonically, subject only to the Court s availability and provided that the Liquidating Trustee shall have given such of the Examination Parties notice thereof as the Court may direct; and it is further ORDERED that this order is without prejudice to the rights of the Liquidating Trustee to seek any other and further relief with respect to the matters discussed in the Motion; and it is further ORDERED that this Court shall retain jurisdiction over any and all matters arising from or relating to the interpretation or implementation of this order. Dated: Poughkeepsie, New York, 2013 Cecelia G. Morris Chief United States Bankruptcy Judge _1 2

12 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Notice of Hearing Pg 1 of 3 Bruce F. Smith Hearing Date: February 27, 2013 at 12:00 p.m. Steven C. Reingold Objection Deadline: February 20, 2013 Nicholas J. Rosenberg JAGER SMITH P.C. 730 Third Avenue, 25th Floor New York, New York telephone: ( bsmith@jagersmith.com sreingold@jagersmith.com nrosenberg@jagersmith.com Counsel to Lloyd T. Whitaker, Liquidating Trustee UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Chapter 11 MAJESTIC CAPITAL, LTD. et al., Case No (CGM Debtors. Jointly Administered NOTICE OF HEARING PLEASE TAKE NOTICE that Lloyd T. Whitaker, the Liquidating Trustee, has filed the Motion of Lloyd T. Whitaker, Liquidating Trustee, for Order Under Rule 2004 of Federal Rules of Bankruptcy Procedure Authorizing Examination of Jay Stewart and Joseph Dorfman (the Motion. 1 PLEASE TAKE FURTHER NOTICE that a hearing (the Hearing on the Motion will be held before the Honorable Cecelia G. Morris, Chief United States Bankruptcy Judge, at the United States Bankruptcy Court for the Southern District of New York (the Bankruptcy 1 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Motion _1

13 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Notice of Hearing Pg 2 of 3 Court, 355 Main Street, Poughkeepsie, New York 12601, on February 27, 2013 at 12:00 p.m. or as soon thereafter as counsel may be heard. PLEASE TAKE FURTHER NOTICE that any objections to the Motion must comply with the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules and the Local Bankruptcy Rules for the Southern District of New York (the Local Bankruptcy Rules, and must be set forth in a writing describing the basis therefor. Additionally, pursuant to Local Bankruptcy Rule (b, all objections to the Motion must be filed with the Bankruptcy Court and served upon each of the following so as to be actually received no later than February 20, 2013: (i the Office of the United States Trustee; (ii counsel to the Liquidating Trustee; and (iii those persons who have formally appeared and requested service in these cases pursuant to Bankruptcy Rule Only those objections that are timely filed, served and received will be considered at the Hearing. PLEASE TAKE FURTHER NOTICE that copies of the Motion can be viewed at and downloaded from the Bankruptcy Court s web site, which is located at Note that a PACER password is required to access documents on the Bankruptcy Court s web site. Requests for hard copies of the Motion, which will be provided at no cost, should be directed to the undersigned counsel for the Liquidating Trustee. [Remainder of page intentionally left blank.] _1 2

14 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Notice of Hearing Pg 3 of 3 PLEASE TAKE FURTHER NOTICE that failure to file and serve a timely objection may result in the entry of a final order granting the Motion, that objecting parties are required to attend the Hearing, and that the failure of an objecting party to appear at the Hearing may result in the relief sought in the Motion being granted upon default. Dated: February 7, 2013 JAGER SMITH P.C. /s/ Steven C. Reingold Bruce F. Smith Steven C. Reingold Nicholas J. Rosenberg 730 Third Avenue, 25th Floor New York, New York telephone: ( bsmith@jagersmith.com sreingold@jagersmith.com nrosenberg@jagersmith.com Counsel to Lloyd T. Whitaker, Liquidating Trustee _1 3

15 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 1 of 7 Bruce F. Smith Steven C. Reingold Nicholas J. Rosenberg JAGER SMITH P.C. 730 Third Avenue, 25th Floor New York, New York telephone: ( bsmith@jagersmith.com sreingold@jagersmith.com nrosenberg@jagersmith.com Counsel to Lloyd T. Whitaker, Liquidating Trustee UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK In re Chapter 11 MAJESTIC CAPITAL, LTD. et al., Case No (CGM Debtors. Jointly Administered CERTIFICATE OF SERVICE I, Steven C. Reingold, hereby certify that on the 7th day of February, 2013, I caused true copies of the following to be served through the Court s CM/ECF system upon all registered electronic filers appearing in these cases, or by first class mail, postage prepaid, upon the parties set forth on the Service List attached hereto: 1. Motion of Lloyd T. Whitaker, Liquidating Trustee, for Order Under Rule 2004 of Federal Rules of Bankruptcy Procedure Authorizing Examination of Jay Stewart and Joseph Dorfman; and _1

16 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 2 of 7 2. Notice of Hearing. Dated: February 7, 2013 JAGER SMITH P.C. /s/ Steven C. Reingold Bruce F. Smith Steven C. Reingold Nicholas J. Rosenberg 730 Third Avenue, 25th Floor New York, New York telephone: ( bsmith@jagersmith.com sreingold@jagersmith.com nrosenberg@jagersmith.com Counsel to Lloyd T. Whitaker, Liquidating Trustee _1 2

17 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 3 of 7 In re Majestic Capital, Ltd. et al. Case No (CGM Service List Murphy & King, Professional Corporation One Beacon Street Boston, Massachusetts Attention: Harold B. Murphy, Esq. Andrew G. Lizotte, Esq. Genova & Malin, Attorneys at Law 1136 Route 9 Wappingers Falls, New York Attention: Thomas Genova, Esq. Michelle Trier, Esq. Office of the United States Trustee 74 Chapel Street, Suite 200 Albany, New York Attention: Eric J. Small, Esq. Carter Ledyard & Milburn LLP 2 Wall Street New York, New York Attention: James Gadsden, Esq. Kilpatrick Townsend & Stockton LLP th Street, N.W. Washington, D.C Attention: Mark D. Taylor, Esq. Kilpatrick Townsend & Stockton LLP 1100 Peachtree Street, N.E. Atlanta, Georgia Attention: Jeffrey P. Fuller, Esq. Day Pitney LLP One International Place Boston, Massachusetts Attention: Daniel J. Carragher, Esq _1

18 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 4 of 7 New York State Department of Taxation & Revenue P.O. Box 4136 Binghamton, New York Attention: John C. Miller, Esq. Securities & Exchange Commission New York Regional Office 3 World Financial Center, Suite 400 New York, New York Office of the United States Attorney 300 Quarropas Street, 3d Floor White Plains, New York Internal Revenue Service P.O. Box 7346 Philadelphia, Pennsylvania New York State Office of the Attorney General 120 Broadway, 24th Floor New York, New York Attention: Neal S. Mann, Esq. Orange County Tax Collector 12 Civic Center Plaza, No. G58 Santa Ana, California Hunton & Williams LLP 200 Park Avenue New York, New York Attention: Peter S. Partee, Sr., Esq. Andrew Kamenksy, Esq. Nolan & Heller, LLP 39 North Pearl Street, 3d Floor Albany, New York Attention: Francis J. Brennan, Esq. Lewis D. Wrobel, Esq. 201 South Avenue, Suite 506 Poughkeepsie, New York Hiscock & Barclay, LLP 80 State Street Albany, New York Attention: Linda J. Clark, Esq. Joseph A. Murphy, Esq _1

19 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 5 of 7 Morrison Cohen LLP 909 Third Avenue New York, New York Attention: Michael R. Dal Lago, Esq. Empire Blue Cross Blue Shield One Liberty Plaza, 14th Floor New York, New York Attention: Louis Benza, Esq. Dun & Bradstreet c/o Receivable Management Services 307 International Circle, Suite 270 Hunt Valley, Maryland Attention: Ronald L. Rowland Gold, Stewart & Benes, LLP 1854 Bellmore Avenue Bellmore, New York Attention: Jeffrey B. Gold, Esq. Christopher J. Benes, Esq. Rupp, Baase, Pfalzgraf, Cunningham & Coppola LLC 1600 Liberty Building Buffalo, New York Attention: Daniel E. Sarzynski, Esq. D Amato & Lynch, LLP Two World Financial Center New York, New York Attention: Alfred A. D Agostino, Jr., Esq. Lloyd J. Herman, Esq. David A. Boyer, Esq. Jaeckle Fleischmann & Mugel, LLP Avant Building, Suite Delaware Avenue Buffalo, New York Attention: William C. Grossman, Esq. Nixon Peabody LLP 437 Madison Avenue New York, New York Attention: Dennis J. Drebsky, Esq. Robert N.H. Christmas, Esq. David H. Lee, Esq _1

20 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 6 of 7 Nixon Peabody LLP One Embarcadero Center, 18th Floor San Francisco, California Attention: Karl D. Belgum, Esq. Daniel R. Sovocool, Esq. Adam C. Wright, Esq. Vedder Price P.C Broadway, 47th Floor New York, New York Attention: John H. Eickemeyer, Esq. Roy P. Salins, Esq. Hitchcock & Cummings, LLP 120 West 45th Street, Suite 405 New York, New York Attention: Terry Cummings, Esq. John W. Hanson, Esq. Maynard, O Connor, Smith & Catalinotto, LLP 6 Tower Place Albany, New York Attention: Justin W. Gray, Esq. Sheppard Mullin Richter & Hampton LLP 30 Rockefeller Plaza New York, New York Attention: Jonathan Stoler, Esq. Malani J. Cademartori, Esq. Blanka K. Wolfe, Esq. Lippes Mathias Wexler Friedman LLP 665 Main Street, Suite 300 Buffalo, New York Attention: Cheryl A. Green, Esq. Golden, Rothschild, Lundell, Levitt & Boylan, P.C Route 22 West, Suite 300 Bridgewater, New Jersey Attention: Eric S. Schlesinger, Esq. Phillips Lytle, LLP 3400 HSBC Center Buffalo, New York Attention: Angela Z. Miller, Esq _1

21 cgm Doc Filed 02/07/13 Entered 02/07/13 12:17:52 Certificate of Service Pg 7 of 7 Brown Gavalas & Fromm, LLP 355 Lexington Avenue New York, New York Attention: Peter Skoufalos, Esq. Patrick R. O Mea, Esq. Robert J. Brown, Esq. Mr. Jay Stewart c/o CAMICO Mutual Insurance Company 1800 Gateway Drive, Suite 300 San Mateo, California Mr. Jay Stewart 201 Myrtle Street Half Moon Bay, California Mr. Joseph Dorfman 23 Depot Hill Road Amenia, New York _1