08-01789-smb Doc 9357 Filed 02/25/15 Entered 02/25/15 17 ......profit withdrawals, “CW” for cash...

Baker & Hostetler LLP Hearing Date: April 29, 2015 45 Rockefeller Plaza Time: 10:00 AM New York, New York 10111 Telephone: (212) 589-4200 Objections Due: March 18, 2015 Facsimile: (212) 589-4201 Time: 4:00 PM David J. Sheehan Nicholas J. Cremona Seanna R. Brown Amy E. Vanderwal Attorneys for Irving H. Picard, Trustee for the Substantively Consolidated SIPA Liquidation of Bernard L. Madoff Investment Securities LLC and Bernard L. Madoff UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION, Plaintiff, v. BERNARD L. MADOFF INVESTMENT SECURITIES LLC, Defendant.

Adv. Pro. No. 08-01789 (SMB) SIPA Liquidation (Substantively Consolidated)

In re: BERNARD L. MADOFF, Debtor.

NOTICE OF MOTION FOR ORDER ESTABLISHING SCHEDULE FOR LIMITED

DISCOVERY & BRIEFING ON PROFIT WITHDRAWAL ISSUE

Irving H. Picard, trustee (“Trustee”) for the substantively consolidated liquidation of

Bernard L. Madoff Investment Securities LLC (“BLMIS”) and the estate of Bernard L. Madoff

(“Madoff”) (collectively, “Debtor”), by and through his undersigned counsel, will move before

the Honorable Stuart M. Bernstein, United States Bankruptcy Judge, at the United States

Bankruptcy Court, the Alexander Hamilton Customs House, One Bowling Green, New York,

08-01789-smb Doc 9357 Filed 02/25/15 Entered 02/25/15 17:59:10 Main Document Pg 1 of 12

2

New York 10004-1408, on April 29, 2015, at 10:00 a.m., or as soon thereafter as counsel may

be heard, seeking entry of an order establishing a schedule for limited discovery and briefing on

the profit withdrawal issue (“Profit Withdrawal Issue”), as described more fully in the attached

scheduling motion (the “Scheduling Motion”).

PLEASE TAKE FURTHER NOTICE that written objections to the Scheduling Motion

must be filed with the Clerk of the United States Bankruptcy Court, One Bowling Green, New

York, New York 10004 by no later than 4:00 p.m., on March 18, 2015 (with a courtesy copy

delivered to the Chambers of the Honorable Stuart M. Bernstein) and must be served upon (a)

Baker & Hostetler, LLP, counsel for the Trustee, 45 Rockefeller Plaza, New York, New York

10111, Attn: David J. Sheehan, Esq., and (b) the Securities Investor Protection Corporation, 805

Fifteenth Street, NW, Suite 800, Washington, DC 20005, Attn: Kevin H. Bell, Esq. Any

objection must specifically state the interest that the objecting party has in these proceedings and

the basis of the objection to the Scheduling Motion.


3

Dated: New York, New York February 25, 2015

/s/ David J. Sheehan Baker & Hostetler LLP 45 Rockefeller Plaza New York, New York 10111 Telephone: (212) 589-4200 Facsimile: (212) 589-4201 David J. Sheehan Email: [email protected] Nicholas J. Cremona Email: [email protected] Seanna R. Brown Email: [email protected] Amy E. Vanderwal Email: [email protected] Attorneys for Irving H. Picard, Trustee for the Substantively Consolidated SIPA Liquidation of Bernard L. Madoff Investment Securities LLC and Bernard L. Madoff


Baker & Hostetler LLP Hearing Date: April 29, 2015 45 Rockefeller Plaza Time: 10:00 AM New York, New York 10111 Telephone: (212) 589-4200 Objections Due: March 18, 2015 Facsimile: (212) 589-4201 Time: 4:00 PM David J. Sheehan Nicholas J. Cremona Seanna R. Brown Amy E. Vanderwal Attorneys for Irving H. Picard, Trustee for the Substantively Consolidated SIPA Liquidation of Bernard L. Madoff Investment Securities LLC and Bernard L. Madoff UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION,

Plaintiff,

v. BERNARD L. MADOFF INVESTMENT SECURITIES LLC,

Defendant.

Adv. Pro. No. 08-01789 (SMB) SIPA Liquidation (Substantively Consolidated)

In re: BERNARD L. MADOFF, Debtor.

MOTION FOR ORDER ESTABLISHING SCHEDULE FOR LIMITED DISCOVERY AND BRIEFING ON PROFIT WITHDRAWAL ISSUE

Irving H. Picard, trustee (“Trustee”) for the substantively consolidated liquidation of the

business of Bernard L. Madoff Investment Securities LLC (“BLMIS”) under the Securities

Investor Protection Act, 15 U.S.C. § 78aaa et seq. (“SIPA”), and the estate of Bernard L. Madoff

(“Madoff”) (collectively, “Debtor”), by and through his undersigned counsel, hereby moves this


2

Court for entry of an order establishing a schedule for limited discovery and briefing (the

“Scheduling Motion”) on the profit withdrawal issue (“Profit Withdrawal Issue”) and to set a

hearing date to adjudicate the Trustee’s treatment of Profit Withdrawal Transactions (as defined

below).

The Trustee, in support of the Scheduling Motion, states as follows:

PRELIMINARY STATEMENT

1. In this SIPA liquidation, the Trustee determined the net equity of customer

claims under SIPA using the Net Investment Method (defined below), which was approved by

this Court and affirmed by the Second Circuit. Sec. Investor Prot. Corp. v. Bernard L. Madoff

Inv. Sec. LLC (In re Bernard L. Madoff Inv. Sec. LLC), 424 B.R. 122 (Bankr. S.D.N.Y. 2010); In

re Bernard L. Madoff Inv. Sec. LLC, 654 F.3d 229 (2d Cir. 2011), reh’g and reh’g en banc den.

(2d Cir. Nov. 08, 2011), cert. dismissed, 132 S. Ct. 2712 (2012), cert. den., 2012 WL 396489,

2012 WL 425188 (Jun. 25, 2012).

2. To calculate net equity claims, the Trustee credited the monies that

customers deposited into their BLMIS accounts and deducted amounts they withdrew from their

BLMIS accounts (the “Net Investment Method”). Thus, the Net Investment Method requires an

analysis of the “cash in/cash out” transactions as reflected on the BLMIS customer statements

and maintained as part of BLMIS’s books and records.

3. BLMIS customer statements identified “transaction types” and

“transaction descriptions.” BLMIS used several different transaction types, including “PW” for

profit withdrawals, “CW” for cash withdrawals, and “JRNL” for journal entries. These three

transaction types are relevant to this Motion. Where BLMIS customer statements indicated a

“PW” transaction type, the transaction description field generally contained one or more of the


3

words “CHECK,” “DIVIDEND,” or “INTEREST,” sometimes following or preceding a

company name, for example, “CHECK VIACOM.” During the review of the BLMIS books and

records, the Trustee determined that certain transactions contained a similar transaction

description to those transactions coded as “PW” transaction types but were coded instead as

“CW” or “JRNL.” This Scheduling Motion proposes addressing these variations together,

collectively referred to as the “Profit Withdrawal Transactions.”

4. For purposes of determining net equity, consistent with the books and

records of BLMIS, the Trustee treated Profit Withdrawal Transactions as cash withdrawals,

reducing a customer’s net equity claim.

5. While the Trustee was briefing the separate issue of the treatment of inter-

account transfers (the “Inter-Account Transfer Motion”), one claimant, Mr. Aaron Blecker

(“Blecker”) filed an objection to the Trustee’s treatment of certain Profit Withdrawal

Transactions—an issue unrelated to the Inter-Account Transfer Motion. See Customers’

Memorandum of Law in Opposition to the Trustee’s Inter-Account Transfer Motion at 4-6, ECF

No. 6708. Blecker asserted that the Trustee improperly calculated net equity by treating certain

Profit Withdrawal Transactions, reflected on his BLMIS customer statements, as cash

withdrawals. Blecker claimed that he did not receive checks from BLMIS for any of these Profit

Withdrawal Transactions, but instead claimed that these checks were written out and sent to

“various Fortune 500 companies.” Id. at 4. Mr. Blecker and certain other claimants also raised

the Profit Withdrawal Issue in claims objections filed with the Trustee. ECF Nos. 961, 1843,

2273, 2383, 2496, 2512.

6. This Court upheld the Trustee’s treatment of inter-account transfers and its

opinion does not specifically address the Profit Withdrawal Issue. See Order Affirming


4

Application of the Trustee’s Inter-Account Method to the Determination of Transfers Between

BLMIS Accounts, ECF No. 8857.

7. Because Profit Withdrawal Transactions occurred in numerous BLMIS

accounts, the Trustee seeks to institute an omnibus proceeding that permits the Trustee, the

Securities Investor Protection Corporation (“SIPC”), claimants, and defendants in avoidance

actions to be heard on the Profit Withdrawal Issue.

BACKGROUND

8. On December 11, 2008, the Securities and Exchange Commission

(“SEC”) filed a Complaint in the United States District Court for the Southern District of New

York against defendants Madoff and BLMIS, No. 08-CV-10791 (LLS) (the “Civil Case”).

9. On December 15, 2008, pursuant to section 78eee(a)(4)(A) of SIPA, the

SEC consented to a combination of the Civil Case with an application filed by SIPC. Thereafter,

pursuant to section 78eee(a)(3) of SIPA, SIPC filed an application in the District Court alleging,

inter alia, that the Debtor was not able to meet its obligations to securities customers as they

came due and, accordingly, its customers needed the protection afforded by SIPA.

10. On December 15, 2008, the District Court entered an order pursuant to

SIPA which, in pertinent part:

(a) appointed Irving H. Picard as trustee for the liquidation of the business of BLMIS, pursuant to section 78eee(b)(3) of SIPA;

(b) appointed Baker & Hostetler LLP as counsel to the Trustee pursuant to section 78eee(b)(3) of SIPA;

(c) removed the case to this Bankruptcy Court pursuant to section 78eee(b)(4) of SIPA; and

(d) authorized the Trustee to take immediate possession of the property of the debtor, wherever located.


5

11. Under SIPA, the Trustee is responsible for determining claims, recovering

and distributing customer property to BLMIS customers, and liquidating assets of the Debtor for

the benefit of the estate and its creditors.

12. On December 23, 2008, this Court entered an order (the “Claims

Procedures Order”) that, inter alia, specified the procedures for the filing, determination, and

adjudication of customer claims in this liquidation proceeding.

13. The Claims Procedures Order authorizes the Trustee to determine claims,

provides claimants with the right to oppose the Trustee’s determinations of their claims by filing

their objections with this Court, and directs the Trustee to request a hearing date for the

objections and notify the objecting claimants thereof.

14. Pursuant to section 78lll(11) of SIPA, “the term “net equity” means the

dollar amount of the account or accounts of a customer, to be determined by – (A) calculating

the sum which would have been owed by the debtor to such customer if the debtor had

liquidated, by sale or purchase on the filing date, all securities positions of such customer (other

than customer name securities reclaimed by such customer); minus (B) any indebtedness of such

customer to the debtor on the filing date[.].” Furthermore, section 78fff-2(b) of SIPA provides

that the Trustee should make payments to customers based on “net equity” insofar as the amount

owed to the customer is “ascertainable from the books and records of the debtor or [is] otherwise

established to the satisfaction of the trustee.”

15. On this basis, the Trustee determined that net equity claims should be

calculated based upon the Net Investment Method. Some claimants argued that the Trustee was

required to calculate net equity using the amounts shown on the November 30, 2008 BLMIS

customer statements.


6

16. The Trustee’s use of the Net Investment Method was upheld by this Court,

reported at 424 B.R. 122 (Bankr. S.D.N.Y. 2010). This Court’s decision was affirmed by the

United States Court of Appeals for the Second Circuit, reported at 654 F.3d 229, 241 (2d Cir.

2011). On June 25, 2012, the United States Supreme Court denied certiorari, and thus the

Trustee’s use of the Net Investment Method has been upheld.

17. As discussed above, the Profit Withdrawal Issue was recently raised

during the pendency of the Trustee’s Inter-Account Transfer Motion. See Customers’

Memorandum of Law in Opposition to the Trustee’s Inter-Account Transfer Motion at 18-20,

ECF No. 6708; Reply Memorandum of Law in Support of Trustee’s Motion Affirming

Application of Net Investment Method to Determination of Customer Transfers Between BLMIS

Accounts at 6, ECF No. 6926. The issue was raised in six claims objections prior to the

Trustee’s Inter-Account Transfer Motion. ECF Nos. 961, 1843, 2273, 2383, 2496, 2512.

18. Certain claimants have argued that these Profit Withdrawal transactions

were not cash payments to them of purported profits but instead represented payments made to

third-party entities for the purchase of securities as reflected on the BLMIS customer statements.

19. The Trustee’s investigation has revealed that at various points during the

fraud and particularly in the years preceding the 2000s, Madoff falsely represented that he was

paying profits or dividends to customers. As part of his fraudulent scheme, Madoff sent monies

to customers in the form of the Profit Withdrawal Transactions, as reflected on BLMIS customer

statements. There were no “profits,” however, because there was no trading. These withdrawals

were merely funds sent by BLMIS to its customers in furtherance of the scheme.

20. The Trustee has determined each BLMIS’s accounts net equity based on

the BLMIS books and records. For the time period of April 1, 1981 through December 11, 2008,


7

the Trustee compiled chronological listings of all cash and principal transactions, as reflected on

the BLMIS customer statements, for every BLMIS account. The Trustee reconciled these cash

deposit and withdrawal transactions reflected on BLMIS customer statements during the time

period of December 1998 to December 2008 to the available BLMIS bank records for the same

time period. That reconciliation process showed that 99% of the cash deposit and withdrawal

transactions reflected on BLMIS customer statements tied out to available BLMIS bank records.

The remaining 1% consisted primarily of withdrawal transactions for which cancelled checks

were not available.

21. Based on the Trustee’s review of the BLMIS books and records, including

BLMIS bank records, the Trustee determined that the Profit Withdrawal Transactions should be

treated as cash withdrawals for purposes of determining net equity. For example, the Trustee has

confirmed that where BLMIS bank records are available, when the transaction type “PW”

appears on a BLMIS customer statement and a company name following “CHECK” is listed in

the transaction description field, those checks were made out to and cashed by customers.

RELIEF REQUESTED

22. In order to provide limited discovery on the Profit Withdrawal issue and to

permit the exchange of expert reports analyzing the Profit Withdrawal Transactions prior to

briefing and argument, the Trustee requests the Court enter an order substantially in the form

attached hereto as Exhibit A, setting forth the parameters and schedule for litigation of the Profit

Withdrawal Issue.

23. The proposed order seeks to limit participation in this proceeding to only

those BLMIS customers whose accounts had Profit Withdrawal Transactions in their BLMIS

accounts (“Direct Eligible Accounts”), or had inter-account transfers from customers who had


8

Profit Withdrawal Transactions in their BLMIS accounts (“Indirect Eligible Accounts”), or from

other Indirect Eligible Accounts. The Direct Eligible Accounts are set forth on Exhibit 1 to the

proposed order and the Indirect Eligible Accounts are set forth on Exhibit 2 to the proposed

order.

24. All customer claimants or avoidance action defendants that wish to

participate in litigation on the Profit Withdrawal Issue must notify the Trustee in writing by May

13, 2015 of its intention to participate. This notice will ensure that the claimant/defendant

receives fact and expert discovery relevant to the Profit Withdrawal Issue.

25. The proposed order contemplates approximately 3 months for fact

discovery. The discovery propounded by the Trustee will include requests for admission relating

to the Profit Withdrawal Transactions, including but not limited to establishing whether each

Direct Eligible Account holder received the individual Profit Withdrawals shown on their

statements.

26. The proposed order contemplates less than 3 months for expert discovery.

The Trustee’s anticipated expert discovery will include reports setting forth the analysis of

BLMIS’s books and records, including bank records, regarding the Profit Withdrawal

transactions.

27. Following expert discovery, the proposed order sets forth a briefing

schedule to be completed in February 2016, with a hearing date to be set by the Court following

briefing.

NOTICE

28. Notice of this Scheduling Motion will be provided by U.S. Mail, postage

prepaid or email to (i) all parties to listed on Exhibits 1 and 2 to the proposed order; (ii) all


9

parties on the Master Service List; (iii) the SEC; (iv) the IRS; (v) the United States Attorney for

the Southern District of New York; and (vi) SIPC, pursuant to the Order Establishing Notice

Procedures (ECF No. 4560) (collectively, the “Notice Parties”). The Trustee submits that no

other or further notice is required. In addition, all of the Trustee’s pleadings filed in accordance

with the schedule outlined above will be posted to the Trustee’s website

www.madofftrustee.com and are accessible, without charge, from that site.

WHEREFORE, the Trustee respectfully requests that the Court: (a) enter an order

substantially in the form attached hereto as Exhibit A, granting the relief requested herein; and

(b) grant such other and further relief as the Court deems proper.

Dated: New York, New York February 25, 2015

/s/ David J. Sheehan Baker & Hostetler LLP 45 Rockefeller Plaza New York, New York 10111 Telephone: (212) 589-4200 Facsimile: (212) 589-4201 David J. Sheehan Email: [email protected] Nicholas J. Cremona Email: [email protected] Seanna R. Brown Email: [email protected] Amy E. Vanderwal Email: [email protected] Attorneys for Irving H. Picard, Trustee for the Substantively Consolidated SIPA Liquidation of Bernard L. Madoff Investment Securities LLC and Bernard L. Madoff


UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION,

Plaintiff-Applicant,

v. Adv. Pro. No. 08-01789 (SMB) BERNARD L. MADOFF INVESTMENT SECURITIES LLC,

SIPA LIQUIDATION

(Substantively Consolidated) Defendant.

In re: BERNARD L. MADOFF,

Debtor.

[PROPOSED] ORDER ESTABLISHING SCHEDULE FOR LIMITED DISCOVERY & BRIEFING ON PROFIT WITHDRAWAL ISSUE

This matter came before the Court on April 29, 2015 on the motion (the “Scheduling

Motion”)1 of Irving H. Picard, trustee (“Trustee”) for the substantively consolidated liquidation

of the business of Bernard L. Madoff Investment Securities LLC (“BLMIS”) and the estate of

Bernard L. Madoff (“Madoff”) (collectively, “Debtor”), by and through his counsel, for entry of

an order to establish a briefing schedule and schedule a hearing (the “Profit Withdrawal

Motion”) regarding the Trustee’s treatment of “profit withdrawals” and other similar transactions

as reflected on BLMIS customer account statements (collectively, “Profit Withdrawal

Transactions”), as more fully described in the Scheduling Motion (ECF No. XXXX); and the

Court having jurisdiction to consider the Scheduling Motion and the relief requested therein in

accordance with section 78eee(b)(4) of the Securities Investor Protection Act (“SIPA”), 15

1 Capitalized terms not otherwise defined herein shall have the meanings given to them in the Motion.

08-01789-smb Doc 9357-1 Filed 02/25/15 Entered 02/25/15 17:59:10 Proposed Order Pg 1 of 7

-2- 300350151.5

U.S.C. § 78aaa, et seq., the Protective Decree entered on December 15, 2008 by the United

States District Court for the Southern District of New York in Case No. 08-CV-10791 (LLS),

and 28 U.S.C. §§ 157 and 1334, and in accordance with the application by the Securities Investor

Protection Corporation (“SIPC”) under SIPA, 15 U.S.C. § 78eee(a)(3); and it appearing that the

relief requested by the Scheduling Motion is necessary and in the best interests of the estate, its

customers, creditors, and all parties-in-interest; and due notice of the Scheduling Motion having

been given, and it appearing that no other or further notice need be given; and any objections to

the Scheduling Motion have been withdrawn or are hereby overruled; and upon the proceedings

before the Court and after due deliberation, it is hereby ORDERED:

1. Eligible Accounts: A claimant that satisfies (a), (b), and (c) below is eligible to participate in

the Profit Withdrawal Motion:2

a. The party or entity must (i) have filed a timely customer claim with respect to its

account or (ii) be a defendant in a pending avoidance action;

b. The account must be an “Eligible Account,” which is defined as:

i. An account for which customer statements reflect “PW” (profit withdrawals)

or other similar transactions (a “Direct Eligible Account”). Those accounts

are set forth on Exhibit 1 to this Order;

ii. An account that has one or more inter-account transfers from accounts listed

on Exhibit 1 (an “Indirect Eligible Account”), or from other Indirect Eligible

Accounts. Those accounts are set forth on Exhibit 2 to this Order;

2 Nothing in this Order or the attached Exhibits shall be construed to permit a claimant to raise any objections related to its accounts other than the profit withdrawal issue, even if a claimant holds an Eligible Account.


-3- 300350151.5

c. The claimant must notify the Trustee in writing that it intends to participate in the

Profit Withdrawal Motion no later than May 13, 2015. This notice must include the

claimant’s claim number, if applicable, its BLMIS account number, and state whether

its account is included on Exhibits 1 or 2 to this Order as a Direct Eligible Account,

an Indirect Eligible Account, or both. Only those accountholders whose accounts are

identified on Exhibit 1 or 2 are permitted to participate in the Profit Withdrawal

Motion.

d. If any disputes arise regarding the eligibility of a claimant or defendant to participate

the Profit Withdrawal Motion, the Trustee and the claimant shall meet and confer in

an attempt to resolve the dispute in good faith. If the dispute cannot be resolved by

the parties, the Trustee shall contact the Court for a hearing date no later than May 28,

2015.

2. Fact Discovery

a. Each participating holder of a Direct Eligible Account is required to produce any

documentation relating to their account to the Trustee by June 25, 2015.

b. To the extent the BLMIS customer statements and related documents have not already

been made available to the accountholder of a Direct Eligible Account, the Trustee shall

make available to each participating accountholder of a Direct Eligible Account the

customer statements, bank records, and any other documentation from BLMIS’s books

and records supporting the Profit Withdrawal Transactions in each Direct Eligible

Account by July 2, 2015. The Trustee will prepare, for each Direct Eligible Account, a

summary list of the Profit Withdrawal Transactions in that account.


-4- 300350151.5

c. The Trustee shall serve requests for admissions upon participating holders of Direct

Eligible Accounts on or before July 23, 2015 relating to the Profit Withdrawal

Transactions, including but not limited to establishing whether the holders of the Direct

Eligible Accounts admit or deny receiving the specified Profit Withdrawals in their

accounts. Responses to the requests for admission will be due no later than August 24,

2015.

d. All fact discovery exchanged between the Trustee and a holder of a Direct Eligible

Account shall be provided to the holders of the related Indirect Eligible Accounts at the

conclusion of fact discovery. If the holder of a Direct Eligible Account does not

participate in the Profit Withdrawal Motion, the holders of the related Indirect Eligible

Accounts remain entitled to the customer statements, bank records, and any other

documentation from BLMIS’s books and records supporting the Profit Withdrawal

Transactions in each related Direct Eligible Account, to be produced by the Trustee at the

conclusion of fact discovery.

e. The Trustee shall produce discovery to Indirect Eligible Accountholders on or before

September 2, 2015.

f. Fact discovery shall be completed by September 2, 2015.

3. Expert Discovery

a. Every party that intends to offer expert testimony must make the disclosures required by

Fed. R. Civ. P. 26(a)(2) on or before September 30, 2015.

b. Every party that intends to offer expert testimony in opposition to such disclosures must

make the disclosures required by Fed. R. Civ. P. 26(a)(2) on or before October 30, 2015.


-5- 300350151.5

c. All expert testimony (whether designated as “rebuttal” or otherwise) shall not extend

beyond the scope of the opinion covered by the Fed. R. Civ. P. 26(a)(2) disclosures.

d. All experts may be deposed but such depositions must occur on or before November 20,

2015. Counsel shall coordinate one deposition per expert engaged by the Trustee to

avoid unnecessary duplication and inefficiency. Such depositions are subject to the time

limitations set forth in Federal Rule 30(d)(1). The parties have a duty to supplement

expert disclosures as required by Fed. R. Civ. P. 26. All depositions of the Trustee’s

expert witnesses shall occur at the offices of Baker & Hostetler LLP, 45 Rockefeller

Plaza, New York, NY 10111, or such other location as the Trustee may agree.

Depositions of any expert witnesses propounded by holders of Eligible Accounts shall

occur at such place as the Parties shall mutually agree.

e. Expert discovery shall be served on all parties to the Profit Withdrawal Motion, including

the Trustee, the holders of Direct Eligible Accounts, holders of Indirect Eligible

Accounts, and SIPC.

f. All expert discovery must be completed by December 9, 2015.

4. Limitations on Discovery

a. No fact discovery other than as specifically provided in Paragraph 2 of this Order shall be

permitted without leave of Court.

b. All discovery contemplated herein shall be produced pursuant to and governed by the

Litigation Protective Order entered on June 6, 2011 in the matter of Securities Investor

Protection Corporation v. Bernard L. Madoff Investment Securities LLC, et al., Adv. Pro.

No. 08-01789 (BRL), ECF No. 4137 (the “Litigation Protective Order”), or any

amendments to or subsequent orders that may be entered, any applicable orders entered


-6- 300350151.5

by any other court of competent jurisdiction, and/or any other applicable federal or state

law.

c. In the event of a discovery dispute between the parties, the parties shall meet and confer

in an attempt to resolve the dispute. If not resolved, the parties shall comply with Local

Bankruptcy Rule 7007-1 with respect to resolution of the dispute.

5. Motion practice:

a. On or before December 23, 2015, the Trustee shall file a Motion for an Order to Affirm

the Trustee’s Treatment of Profit Withdrawals, and a corresponding memorandum of law.

b. On or before December 23, 2015, SIPC may file a brief with respect to the Profit

Withdrawal Motion.

c. On or before January 27, 2016, holders of Eligible Accounts shall file a brief with respect

to the Profit Withdrawal Motion. The participating parties are encouraged by the Court,

but not required, to choose one lead firm to brief the issue, or to brief particular issues, as

may be appropriate.

d. On or before February 17, 2016, the Trustee may file any reply papers.

e. On or before February 17, 2016, SIPC may file any reply papers.

6. Court Hearings

a. The Court shall hear the Trustee’s Motion on ____________, 2016.

7. Service

a. The Profit Withdrawal Motion shall be served on all parties included on the Master

Service List as defined in the Order Establishing Notice Procedures (ECF No. 4560).

Parties that have not opted to be included in the Master Service List but wish to receive


-7- 300350151.5

notice shall contact Baker & Hostetler LLP, counsel for the Trustee, 45 Rockefeller

Plaza, New York, New York 10111, Attn: Stacy Dasaro, Esq.

b. The Profit Withdrawal Motion shall also be served on all parties to listed on Exhibits 1

and 2 attached hereto.

8. Modification

a. This Order may be modified by the Court sua sponte or at the request of any party for

good cause shown.

Dated: New York, New York ___________ ____, 2015

HONORABLE STUART M. BERNSTEIN

UNITED STATES BANKRUPTCY JUDGE


EXHIBIT 1BLMIS Direct Eligible AccountsFebruary 25, 2015

Column 1 Column 2 Column 3

BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

10010312 HENRIETTA ALBERT AND/OR HARRY P ALBERT n/a100112 BERTHA ALPERN, WILLIAM ALPERN & SAUL ALPERN TRUSTEE UNDER THE WILL OF

MAX ALPERNn/a

100124 AVELLINO & ALPERN n/a100127 AVELLINO GROUP C/O FRANK AVELLINO 10-05421100132 AARON ALBERT AND DAVID ALBERT n/a100142 ALEXANDER ABRAHAM C/O SHEARSON LEHMAN HUTTON n/a100202 RICHARD S BEASER n/a100206 JOSEPH BERGMAN #2 C/O WHOLESALE DIST n/a100208 ESTATE OF MURRAY BERGMAN #2 C/O WHOLESALE DIST n/a100209 THE TILLIE BERGMAN IRREV TRUST JOSEPH BERGMAN & LEONARD BERGMAN TST n/a100214 RONA L CHENO n/a100228 ESTATE OF RUTH BRILL ROBINSON,SILVERMAN,PEARCE,ARONSOHN & BERMAN n/a100238 BARLAN CONSTRUCTION CO INC n/a100247 HARRIET A BERGMAN #2 C/O WHOLESALE DIST n/a100257 THE BETH BERGMAN TRUST #2 HARRIET & JOSEPH BERGMAN TSTEE n/a100260 ESTATE OF GERTRUDE BLUM n/a100324 SOL CHALEK n/a100364 C Z S JOINT VENTURE HAROLD STOLLER GEN PTR n/a100374 SICO ENTERPRISES INC n/a100376 C-S-Z JOINT VENTURE COHEN SIDNEY GEN PTR C/O HAROLD STOLLER n/a100413 MORRIS DENERSTEIN n/a10060416 IVY WOHL n/a100608 JOAN L FISHER SPECIAL n/a100611 THE FRANGENE COMPANY C/O A MALTZ n/a100637 FRANJEAN 39 ST REALTY CO C/O NORMAN LEVY CROSS & BROWN n/a100705 DARYL E GERBER GRANTOR TRUST n/a100708 OSCAR TRUST U/L/W/T OF LOTTIE GERBER 8/4/73 n/a100709 ESTATE OF CAROLINE GETTINGER C/O ROBERT GETTINGER n/a100721 GUARANTY INVESTMENT CORP n/a100812 GEORGE HURWITZ n/a100813 IRWIN K HOROWITZ n/a100818 TESSIE A HURWITZ n/a101106 MRS MARSHA KAY n/a101120 GLORIA KONIGSBERG I/T/F STEPHEN R KONIGSBERG AND JEFFREY N KONIGSBERG n/a101143 EVELYN KAYE TRUST n/a101202 MORTON LANE n/a101203 ESTATE OF RUTH LANE n/a101208 ESTATE OF HARRY LEVINE C/O N LEVINE HYGIENE INDS. n/a101211 BETTY LEVY ESTATE n/a101217 JOSEPH BERGMAN #1 C/O WHOLESALE DISTRIBUTORS n/a101227 AL LOWIT SPECIAL OR ANNA LOWIT SPECIAL n/a101231 LURIA ENTERPRISES n/a101232 ALVORD N LURIA n/a101235 RICHARD LURIA n/a101236 RICHARD LURIA SPECIAL n/a101243 FRANCIS N LEVY JEAN LEVY JOINT VENTURE C/O A MALTZ n/a101244 ESTATE ALVORD N LURIA C/O GLADYS LURIA n/a101253 LEVY FASHION CENTER ASSOC C/O NORMAN LEVY CROSS & BROWN COMPANY n/a101304 ALBERT L MALTZ n/a101305 MRS ANN S MALTZ n/a101307 HARRY MANN TRUST UA DDT 6/7/76 HARRY MANN TRUSTEE C/O LINDA SILVER n/a101309 SYLVIA L MAY n/a101310 MEBAR REALTY INC PROFIT SHARING PLAN & TRUST C/O B ROTH n/a101311 MIDDLE RIVER REALTY CO INC C/O NOEL LEVINE n/a101612 MAURICE ROSENFIELD TRUSTEE PUBLISHER MANAGEMENT EMPLOYEE PROFIT

SHARING TST 1n/a

101613 PUBLISHERS MANAGEMENT EMPL PROFIT SHARING TST #2 C/O RUTH BRILL n/a101733 SICO FOODS LIMITED n/a

Page 1 of 14

08-01789-smb Doc 9357-2 Filed 02/25/15 Entered 02/25/15 17:59:10 Exhibit 1 to Proposed Order Pg 1 of 14



BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

101803 LOUIS RADOSH & ESTHER RADOSH REVOCABLE TRUST A n/a101807 RELIGIOUS ZIONISTS OF AMERICA C/O I FRIEDMAN EXECUTIVE VP n/a10182418 BARBARA BROWN n/a101825 RUDY BONGIORNO & ANNETTE BONGIORNO RU ANN FAMILY PLAN 10-04215101826 ESTATE OF CELIA RUMIANEK n/a101846 EDWARD L RYAN CUST LAURENCE J RYAN IN TST UNDER CALIF GIFT TO MINORS

ACTn/a

101847 DANIEL L RYAN CUST LAURENCE J RYAN IN TST UNDER CALIF GIFT TO MINORS ACT n/a101904 MAURICE SAGE TRUST n/a101908 GEORGE SCHEER AND CHARLOTTE SCHEER SPECIAL C/O ZRAICK & NAHAS n/a101916 ESTATE OF THERESE SCHLICHTER n/a101920 ESTATE OF REBECCA SCHRENELL n/a101924 LAURI SCHWARTZ & MARGARET SCHWARTZ ROBERTA A SCHWARTZ A/C n/a101936 ESTATE OF MICHAEL SHAPIRO n/a101942 STEPHEN SHOR & CYNTHIA SHOR n/a101946 MICHAEL SILVER & GABRIELLE SILVER LINDA SILVER A/T n/a101950 ESTATE OF IRA A SIMONDS n/a101952 ESTATE OF ROBERT SIMONDS n/a101955 THE JENNIE A SMITH TRUST EDWARD I SPEER & PETER H SMITH TRUSTEES n/a101959 RHODA SMITH IRREVOCABLE TRUST DATE 5/2/78 GEORGE SMITH TST n/a10196418 ARTHUR I SCHLICHTER SPECIAL n/a101973 S-C-Z JOINT VENTURE HAROLD STOLLER GEN PTR C/O HAROLD STOLLER n/a101976 ESTATE OF LEAH S SIMONDS n/a10200210 TEMPLE INVESTMENT CORP n/a102009 ELFRIEDA TAYLOR n/a102010 TOP LINE TEXTILES INC n/a102304 RENEE WEINSTEIN n/a102306 WHOLESALE DISTRIBUTORS EMPL RETIREMENT TRUST n/a102307 WHOLESALE DISTRIBUTORS EMPL RETIREMENT TRUST 2 n/a102308 WHOLESALE DISTRIBUTORS PENSION TRUST #2 n/a102317 LINDA WOLF AND JUDITH KONIGSBERG J/T n/a102319 ALAN J WINTERS MD PA PENSION PLAN & TRUST n/a102347 NEALE WARD n/a102506 MARK YAKRE n/a102611 REBECCA ZAID C/O TAVLIN n/a102614 Z-C-S JOINT VENTURE COHEN SIDNEY GEN PTR n/a10300119 LILYAN BERKOWITZ TRUST DATED 1/15/82 n/a103015 JENNIFER SEGAL n/a10301919 CARL SHAPIRO TRUST n/a103029 ADAM, LESLIE & DAVID SHAPIRO RENEE SHAPIRO CUSTODIAN 10-05383103031 SELMA SHAPIRO n/a10303519 ANNIE SHAPIRO ESTATE n/a103052 CAROLYN TRUST OF FLORIDA INC C/O LILYAN BERKOWITZ n/a103053 HAROLD S MILLER TRUST DTD 12/4/64 AS AMEND 12/26/85 n/a10310118 THOMAS SEGAL INC n/a105101 BANQUE PALLAS FRANCE ATTN PATRICK LITTAYE n/a1A0001 AHT PARTNERS 10-042981A0004 ACCU PLAN EMPLOYEES' PROFIT SHARING TRUST C/O NEIL FRIEDMAN n/a1A0006 THE ADELSTEIN FAMILY TRUST n/a1A0007 AIRPARTS INC EMPL RET FUND C/O WM EVENCHICK n/a1A0008 DOMINICK ALBANESE TRUST ACCT B n/a1A0011 HENRIETTA ALBERT TRUST C/O GLORIA SANDLER n/a1A0013 ALERT STEEL PRODUCTS PROFIT SHARING PLAN n/a1A0014 ALAN JAY ALPERN C/O MURRAY ALPERN n/a1A0015 EILEEN ALPERN n/a1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED 3/20/90 n/a1A0017 GERTRUDE ALPERN n/a1A0018 JONATHAN ALPERN n/a1A0019 LEONARD ALPERN n/a

Page 2 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1A0021 LEWIS ALPERN & JANE ALPERN J/T WROS n/a1A0023 MINETTE ALPERN TST n/a1A0024 GERTRUDE ALPERN TSTEE, ALPERN REV FAMILY TST DATED 8/13/2003 n/a1A0025 PAUL ALPERN AS TRUSTEE U/A DATED 3/20/90 n/a1A0026 SARA ALPERN AS TRUSTEE UNDER AGREEMENT DATED 5/18/89 n/a1A0027 SAUL ALPERN AS TRUSTEE UNDER AGREEMENT DATED 5/18/89 n/a1A0028 WILLIAM ALPERN TRUST n/a1A0030 STEVEN J ANDELMAN & SUSAN R ANDELMAN J/T WROS n/a1A0032 ALBERT ANGEL n/a1A0038 MADELINE GINS ARAKAWA & SHUSAKU ARAKAWA J/T WROS n/a1A0040 ESTATE OF JOHN ARGESE 10-042151A0044 PATRICE M AULD 10-043431A0045 AVELLINO & BIENES C/O FRANK AVELLINO 10-054211A0048 AVELLINO & BIENES #2 C/O FRANK AVELLINO 10-054211A0049 AVELLINO & BIENES #3 C/O FRANK AVELLINO 10-054211A0050 AVELLINO & BIENES #4 C/O FRANK AVELLINO 10-054211A0103 THE SARA ALPERN FAMILY TRUST U/A DTD 5/18/89 AS AMENDED JOAN ROMAN &

RUTH MADOFF TTEESn/a

1A0104 THE SARA ALPERN "EXEMPT MARITAL TRUST" U/A DTD 5/18/89 AS AMENDED RUTH & JOAN ROMAN

n/a

1A0105 THE SARA ALPERN "NON-EXEMPT MARITAL TRUST" U/A DTD 5/18/89 AS AMENDED JOAN ROMAN & RUTH

n/a

1B0002 HERBERT BARBANEL & ALICE BARBANEL J/T WROS n/a1B0003 LAURI ANN SCHWARTZ-BARBANEL n/a1B0009 MICHAEL A BELLINI AND JUDITH BELLINI J/T WROS n/a1B0013 LEONARD BERGMAN #2 n/a1B0021 HOWARD W BLAKESLEE n/a1B0022 AARON BLECKER n/a1B0023 ARTHUR BLECKER & SOFIE BLECKER J/T WROS n/a1B0026 JOAN BLOOMGARDEN & CHARLES I BLOOMGARDEN J/T WROS n/a1B0027 ANDREA BLOOMGARDEN n/a1B0028 FRANCES BLUM AND DANIEL JACOBS TIC n/a1B0029 GREGORY BLUM & ERIC GROSSMAN T I C n/a1B0030 ESTATE OF HENRY BLUM n/a1B0031 JOEL A BLUM & KERRY E BLUM J/T WROS n/a1B0033 NORMAN BLUM JOEL BLUM SUCCESSOR CO-TRUSTEES n/a1B0034 NORMAN J BLUM n/a1B0036 THE ESTATE OF ROSYLN BLUM APT 207 WEST n/a1B0039 EDWARD BLUMENFELD 10-047301B0041 EDWARD BLUMENFELD & SUSAN BLUMENFELD GUARDIAN FOR DAVID

BLUMENFELD NY UGMA10-04730

1B0042 SUSAN BLUMENFELD 10-047301B0050 RUDY BONGIORNO & ANNETTE BONGIORNO J/T WROS 10-042151B0051 BERNARD L MADOFF SPECIAL 1 n/a1B0054 BONYOR TRUST n/a1B0055 ALBERT BONYOR AND JUNE BONYOR REVOCABLE TRUST DATED 1/26/93 n/a1B0057 BRADERMAK LTD #2 C/O FELDMAN WOOD PRODUCTS CO ATTN: FREDERIC Z

KONIGSBERGn/a

1B0059 ARNOLD BRANDT OR JANE BRANDT J/T WROS n/a1B0060 JENNIE BRETT n/a1B0062 BARBARA SCHWARZCHILD & JAY M BRILL TRUSTEE INDT DTD 12/30/88 BRILL TRUST n/a1B0064 THE ABRAHAM BRODSKY TRUST FOR LINDA A ABBIT n/a1B0065 THE AIDA BRODSKY TRUST FOR LINDA A ABBIT n/a1B0066 SYLVIA H BRODSKY n/a1B0070 BROWN SHORT TERM TRUST 1 n/a1B0071 DEBRA BROWN n/a1B0072 THE DOUGLAS G BROWN REVOCABLE TRUST n/a1B0073 ELBERT R BROWN TRUSTEE U/T/D 12/29/88 10-053981B0074 ELBERT R BROWN TRUSTEE UNDER TRUST DTD 12/29/88 n/a

Page 3 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1B0075 ELIZABETH HARRIS BROWN n/a1B0077 LAWRENCE I BROWN & BARBARA BROWN J/T WROS n/a1B0078 VIOLA BROWN TRUSTEE U/T/D 12/29/88 10-053981B0082 AMY JOEL n/a1B0090 TRUST F/B/O BRAD BLUMENFELD 10-047301B0091 TRUST F/B/O DAVID BLUMENFELD 10-047301B0093 BLUM, GROSSMAN AND SLOOFMAN n/a1B0102 BRADERMAK EQUITIES LTD C/O FELDMAN WOOD PRODUCTS CO ATTN: FREDERIC Z

KONIGSBERGn/a

1B0115 ROSLYN BLUM REMAINDER TRUST U/A/D 12/29/92 APT 207 WEST n/a1B0117 DAVID BELOSA & BARI BELOSA J/T WROS n/a1C0000 BERNARD L MADOFF C & M INTERIM MONEY MKT FUND n/a1C0006 BERNARD L MADOFF C & M TRADING #6 n/a1C0007 BERNARD L MADOFF C & M TRADING #7 n/a1C0010 ALEXANDER ABRAHAM n/a1C1001 CAB TRUST C/O JOEL A BLUM n/a1C1004 CAMEO CORPORATION n/a1C1007 RICHARD CARROLL n/a1C1009 ALYSSA BETH CERTILMAN n/a1C1011 DEBBIE LYNN LINDENBAUM n/a1C1012 JOYCE CERTILMAN 10-043561C1013 MORTON L CERTILMAN & JOYCE CERTILMAN J/T WROS 10-043561C1014 PATRICE ELLEN CERTILMAN n/a1C1026 EMILY CHAIS 1983 TRUST AL ANGEL & MARK CHAIS TRUSTEE 4 ROCKY WAY 09-011721C1033 MARK HUGH CHAIS 1983 TRUST AL ANGEL & MARK CHAIS TRUSTEE 4 ROCKY WAY 09-011721C1041 CHALEK EQUITIES INC n/a1C1042 CHALEK INVESTMENT PARTNERSHIP ATTN: MITCHEL CHALEK n/a1C1043 ALVERN CHALEK TRUST U/A/D 6/29/89 n/a1C1044 MORTON CHALEK n/a1C1046 H. CHARAT APT 1613 n/a1C1047 HANOH CHARAT n/a1C1048 CHELSEA DEVELOPMENT CORP n/a1C1059 BERNICE COHEN n/a1C1061 HALLIE D COHEN n/a1C1066 SIDNEY COHEN n/a1C1067 COHMAD SECURITIES CORP 09-013051C1069 MARILYN COHN 09-013051C1072 RUTH COLLER n/a1C1074 ANNE COMORA REVOCABLE TRUST n/a1C1075 E MARSHALL COMORA n/a1C1076 ROBERT A COMORA n/a1C1078 CONTAINERS OF MIND FOUNDATION INC C/O ARAKAWA & MADELINE GINS n/a1C1079 CONTAINERS OF MIND FOUNDATION INC SPECIAL C/O ARAKAWA & MADELINE GINS n/a1C1080 CONTAINERS OF MIND FOUNDATION INC #2 C/O ARAKAWA & MADELINE GINS n/a1C1081 CONTAINERS OF MIND FOUNDATION INC #3 C/O ARAKAWA & MADELINE GINS n/a1C1082 CONTAINERS OF MIND FOUNDATION INC PRIME C/O ARAKAWA & MADELINE GINS n/a1C1091 ARTHUR COVNER REVOCABLE LIVING TRUST n/a1C1092 CLAIRE COVNER REVOCABLE LIVING TRUST n/a1C1094 DONNA MARINCH n/a1C1099 ROSE MARIE CHALEK TTEE F/T ROSE MARIE CHALEK FAM TST n/a1C1200 JOSEPHINE CORDES & HANS BAR J/T WROS n/a1D0001 CORNERSTONE CAPITAL INC C/O DAVID PULVER 10-054131D0005 JACOB DAVIS & MARILYN DAVIS TRUSTEE U/T/A BY JACOB DAVIS 6/27/94 n/a1D0006 JULES DAVIS n/a1D0008 MYRA DAVIS AND NANCY LAVIN J/T WROS n/a1D0016 MORRIS DENERSTEIN AS TRUSTEE U/A/D 9/18/92 n/a1D0021 DO STAY INC 19 OCEAN DRIVE n/a1D0023 SANDI ARLENE DUART & FREDERICK T DUART TIC n/a1D0027 KENNETH DINNERSTEIN & SUSAN DINNERSTEIN J/T WROS n/a

Page 4 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1E0000 BERNARD L MADOFF E & M INTERIM ACCOUNT C/O MENDEL ENGLER n/a1E0101 EAST SIDE RESTAURANT CORP DBA RATNERS C/O R HARMATZ & H ZANKEL n/a1E0102 CAROL A EDELSON n/a1E0103 ROBERT S EDMONDS RESIDENCIA LANGLADA 3A n/a1E0104 KATINA EKSTROM C/O RICHARD M EKSTROM n/a1E0109 CHARLES ELLERIN TRUSTEE U/D/T DTD 8/30/94 F/B/O CHARLES ELLERIN ET AL n/a1E0110 MARION ELLIS THE ELLIS FAMILY ACCT n/a1E0111 BARBARA ENGEL n/a1E0120 EVANS INVESTMENT CLUB n/a1E0121 WILLIAM EVENCHICK #2 TRUSTEE OF WM EVENCHICK 93 LIVING TRUST n/a1E0125 KARL EISENHAUER & WANDA EISENHAUER J/T WROS n/a1F0001 FLB FOUNDATION LTD C/O BOB FINKIN n/a1F0004 RICHARD FELDER n/a1F0006 BARBARA FELDMAN AKA BARBARA FLOOD n/a1F0013 ILENE S FINE & SAUL S FINE J/T WROS n/a1F0014 BOB M FINKIN & JACQUELINE FINKIN TIC n/a1F0016 JOAN L FISHER n/a1F0017 LEO FISHER AND DOROTHY FISHER J/T WROS 260 TUSCANY E n/a1F0018 IDA FISHMAN REVOCABLE TRUST DTD 10/27/05 C/O PAUL S SHURMAN 10-047771F0021 MILES Q FITERMAN REVOCABLE TST MILES Q FITERMAN TRUSTEE 10-043371F0023 STEVEN FITERMAN n/a1F0027 KENNETH S FITZPATRICK & MARGARET FITZPATRICK JT WROS n/a1F0032 ADELE FOX AND RONNI FOX HARRELL J/T WROS n/a1F0033 ADELE FOX TRUSTEE U D T 3/5/90 F B O ADELE FOX n/a1F0036 LAURIE SHAPIRO FRENCHMAN n/a1F0037 MICHAEL FRENCHMAN n/a1F0039 MICHAEL FRENCHMAN & LAURIE FRENCHMAN J/T WROS n/a1F0042 SIDNEY FRENCHMAN MICHAEL FRENCHMAN & BARRY FRENCHMAN J/T WROS n/a1F0044 WALTER FRESHMAN n/a1F0045 FRANCES FRIED n/a1F0047 EMANUEL FRIEDMAN n/a1F0052 DR PAULA K FRIEDMAN n/a1F0058 CAROLYN FRUCHT n/a1F0059 HOWARD L FRUCHT M D n/a1F0061 SCOTT FURMAN n/a1F0068 J STANLEY FURMAN & JERI A FURMAN T I C n/a1F0070 FRIEDA FRESHMAN n/a1FN007 BANQUE FINAMA 'B' ACCT ATTN: MRS SYLVIE DRINGENBERG n/a1FN008 BANQUE POUR L INDUSTRIE FRANCAISE 'L' ACCT ATTN: MRS SYLVIE DRINGENBERG n/a1FN016 EBRO N V C/O PIERSON TRUST FOURESS BLD EMMAPLEIN ST MAARTEN n/a1FN036 MICHELLE WINDMAN 124 QUAI LOUIS BLERIOT PARIS, 750016 n/a1FN090 ROBERT S EDMONDS RESIDENCIA LANGLADA 3A n/a1G0001 GHH ASSOCIATES ATTN: ALLEN R HURWITZ n/a1G0004 ESTATE OF JOSEPH G GAUMONT n/a1G0006 JEROME GELLMAN n/a1G0007 EMANUEL GELMAN n/a1G0008 BRIAN H GERBER n/a1G0009 BRIAN H GERBER GRANTOR TRUST DATED 4/9/68 n/a1G0010 BRIAN TRUST U/L/W/T LOTTIE GERBER DTD 11/6/72 BRIAN H - DARYL E GERBER

TSTEEn/a

1G0011 DARYL E GERBER GRANTOR TRUST DATED 12/18/68 n/a1G0012 DARYL TST U/L/W/T LOTTIE GERBER DTD 11/6/72 DARYL E & BRIAN H GERBER TSTEE n/a1G0013 MRS OSCAR L GERBER n/a1G0014 PATI H GERBER LTD n/a1G0015 PATI GERBER REVOCABLE TRUST 2 n/a1G0016 PATI GERBER REVOCABLE TRUST 3 n/a1G0017 PATI H GERBER DECLARATION OF TRUST 06/12/84 n/a1G0018 PATI H GERBER & BRIAN GERBER TRUSTEE OSCAR L GERBER RESIDUARY TST A n/a1G0019 PATI H GERBER & HARRIET GERBER LEWIS TSTEE OSCAR L GERBER n/a

Page 5 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1G0020 PATI H GERBER MARITAL DED TST ULWT OSCAR L GERBER 8/9/80 P H GERBER B GERBER CO TSTEE

n/a

1G0021 JUDITH GETHERS NOMINEE FOR GETHERS PTRSHIP n/a1G0023 ROBERT GETTINGER n/a1G0024 SCOTT GETTINGER CLARK GETTINGER ROBERT GETTINGER AS TRUSTEE 10-050461G0026 HILLARY JENNER GHERTLER n/a1G0027 MONTE GHERTLER n/a1G0028 MONTE ALAN GHERTLER n/a1G0029 EVELYN GINS n/a1G0031 BARBARA GLADSTONE n/a1G0032 HOWARD J GLASS n/a1G0033 ESTATE OF LILLIAN GLASS C/O MORTON GLASS n/a1G0036 MURRAY GOLD AS TRUSTEE U/A/D 08/08/90 n/a1G0041 GLORIA GOLDEN & SANFORD GOLDEN T I C n/a1G0047 GENE MICHAEL GOLDSTEIN n/a1G0048 GLENN STUART GOLDSTEIN & JOANNE T GOLDSTEIN J/T WROS n/a1G0049 MAYNARD GOLDSTEIN & KATE GOLDSTEIN J/T WROS n/a1G0053 SONDRA H GOODKIND n/a1G0057 TRUST OF ANDREW GORDON C/O B SHAPIRO n/a1G0060 NAOMI GORDON n/a1G0065 MORRIS GORRIN AND ANN GORRIN TRUSTEES GORRIN FAMILY TST DTD 5/24/73 n/a1G0066 LILLIAN GOTTESMAN n/a1G0071 ARMAND L GREENHALL n/a1G0074 ROBERT J GROSSMAN n/a1G0075 ROBERT GROSSMAN PENSION TRUST DTD 12/8/84 n/a1G0076 SUSAN GROSSMAN n/a1G0078 LAURA E GUGGENHEIMER COLE n/a1G0079 RICHARD A GUGGENHEIMER n/a1G0081 BRENDA GURITZKY n/a1G0082 DANA GURITZKY n/a1G0083 RONALD P GURITZKY n/a1G0084 SANFORD GURITZKY n/a1G0088 DR NATHAN GOLDBERG DR PAUL GOLDBERG & JOAN UNDELL J/T WROS n/a1G0113 R GREENBERGER XX XX 10-054081H0005 HADASSAH THE WOMENS ZIONIST ORGANIZATION OF AMERICA INC n/a1H0006 HADASSAH MEDICAL RELIEF ASSOCIATION INC n/a1H0008 BARBARA KOTLIKOFF HARMAN RIVERMERE ALGER COURT APT4B n/a1H0009 MR HARRY J HARMAN n/a1H0010 TOBY HARMAN n/a1H0011 HAROLD HARMATZ OR ROBERT HARMATZ J/T WROS n/a1H0012 MILDRED HARMATZ OR FRED HARMATZ J/T WROS n/a1H0013 ROBERT A HARMATZ n/a1H0016 BARBARA HARRIS n/a1H0020 JANE HASON n/a1H0021 ANDREW HELLER OR MARGARET HELLER J/T WROS n/a1H0022 BEN HELLER 10-043671H0023 FREDERICK P HELLER n/a1H0025 NANCY HELLER n/a1H0030 ESTATE OF ABRAHAM HERSHSON C/O MAX WINTERS n/a1H0031 TRUST U/W ABRAHAM HERSHSON H LEVINE D GERBER N LEVINE & M WINTER AS CO-

TRUSTEESn/a

1H0032 EVELYN J HERSHSON n/a1H0033 EVELYN HERSHSON n/a1H0034 STEPHEN HERSON n/a1H0035 NORMA HILL n/a1H0038 HI-WIDE LTD PROFIT SHARING PLAN n/a1H0039 DIANE HOCHMAN n/a1H0040 DORIS HOROWITZ AS TRUSTEE U/A/D 10/4/89 10-054051H0041 DORIS HOROWITZ AS TRUSTEE U/A DATED 10/04/89 #2 n/a

Page 6 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1H0044 JEROME HOROWITZ & DORIS HOROWITZ TAX ACCOUNT n/a1H0046 MINNIE HOROWITZ AS TRUSTEE U/A DATED 6/14/91 n/a1H0049 HUNTINGTON GASTROENTEROLOGY RETIREMENT TRUST FBO HOWARD L FRUCHT n/a1H0050 HURWITZ GRANDCHILDREN TST #2-B FOR BRANDI M HURWITZ n/a1H0051 HURWITZ GRANDCHILDREN TST #2-B FOR MICHAEL B HURWITZ n/a1H0052 ALLAN R HURWITZ n/a1H0053 ALLAN R HURWITZ & BARBARA J HURWITZ J/T WROS n/a1H0054 BRANDI M HURWITZ & MR MICHAEL B HURWITZ TIC n/a1H0055 HELAINE HURWITZ REVOCABLE TRUST n/a1H0057 HYGIENE INDUSTRIES PROFIT SHARING PLAN n/a1H0059 ALLAN R HURWITZ TRUSTEE TRUST 'A' U/W G HURWITZ n/a1H0060 TRUST U/W/O ROSE HELLER C/O BEN HELLER n/a1H0063 IRWIN KENNETH HOROWITZ n/a1H0079 NOEL LEVINE AND MICHAEL H JAHRMARKT AS TRUSTEES UNDER TRUST FOR n/a1I0010 JOHN IPPOLITO AND JODIE IPPOLITO J/T WROS n/a1J0001 JA PRIMARY LTD PARTNERSHIP C/O DECISIONS INC 09-011971J0006 JG KNITS INC C/O M WEINGARTEN n/a1J0007 JJJ ENTERPRISES INC C/O PAUL KONIGSBERG n/a1J0010 ARTHUR J JACKS AND LINDY C JACKS J/T WROS n/a1J0011 HELEN JAFFE n/a1J0013 MICHAEL H JAHRMARKT TRUST MICHAEL H JAHRMARKT TRUSTEE n/a1J0014 MARTIN J JOEL JR n/a1J0018 KENNETH JORDAN C/O FRANK AVELLINO n/a1J0019 KENNETH JORDAN REVOCABLE TST DTD 1/5/95 n/a1J0020 MADELEINE FAUSTIN JOSEPH n/a1J0024 JA SPECIAL LTD PARTNERSHIP C/O DECISIONS INC 09-011971J0026 MICHAEL H JAHRMARKT n/a1K0001 ESTATE OF ELIZABETH KAHN C/O JEAN KAHN 10-049601K0002 THE ESTATE OF IRVING B KAHN n/a1K0003 JEAN KAHN 10-054291K0004 RUTH KAHN 10-049541K0010 LAURA P KAPLAN C/O DAVID SHAPIRO n/a1K0011 DAVID SHAPIRO NOMINEE 4 n/a1K0013 SIDNEY KARLIN n/a1K0014 JORDON H KART TRUSTEE U/T/A DTD 1/26/94 n/a1K0019 HENRY KAYE TRUST n/a1K0020 HENRY KAYE TRUSTEE EVELYN KAYE TRUST FBO JUDITH KNIGHT ET AL n/a1K0021 LAURENCE KAYE n/a1K0022 LOUIS KAYE & DOROTHY KAYE TRUST n/a1K0023 SHERRY K MCKENZIE & ROBERT MCKENZIE J/T WROS n/a1K0027 KENT ASSOCIATES C/O SEYMOUR H BERNSTEIN n/a1K0028 ARTHUR KEPES LIVING TRUST AND/OR IRENE KEPES LIVING TST n/a1K0029 IVI KIMMEL n/a1K0030 RITA KING n/a1K0031 HY KIRSCH n/a1K0033 MARJORIE KLASKIN n/a1K0034 RUTH LAURA KLASKIN n/a1K0037 ROBERT E KLUFER n/a1K0039 GINA KOGER n/a1K0042 SHEILA KOLODNY n/a1K0043 ESTATE OF EILEEN KOMMIT n/a1K0044 JEFFREY KOMMIT n/a1K0045 KATHY KOMMIT n/a1K0046 KONIGSBERG WOLF & CO P C 401-K PLAN #1 P KONIGSBERG R KONIGSBERG TSTE n/a1K0047 KONIGSBERG WOLF & CO PC 401-K PLAN #2 P KONIGSBERG R KONIGSBERG TSTE n/a1K0048 BLANCHE KONIGSBERG n/a1K0049 SUSAN KONIGSBERG n/a1K0050 FREDERIC Z KONIGSBERG KEOGH RETIREMENT TRUST n/a1K0051 GLORIA KONIGSBERG n/a

Page 7 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1K0052 GLORIA KONIGSBERG I/T/F JEFFREY KONIGSBERG n/a1K0053 GLORIA KONIGSBERG I/T/F STEPHEN R KONIGSBERG n/a1K0055 JUDITH KONIGSBERG APT 1706 S n/a1K0056 JUDITH FEINER KONIGSBERG n/a1K0057 MARC KONIGSBERG n/a1K0058 STEPHEN ROSS KONIGSBERG AND JEFFREY N KONIGSBERG PAUL KONIGSBERG A/C n/a1K0065 KUGEL & KUGEL PARTNERSHIP KUGEL MARTIN GEN PTR n/a1K0068 RUTH KUGEL n/a1K0084 KOMMIT PARTNERS C/O RICHARD KOMMIT n/a1K0086 TRUST F/B/O ELIZABETH KAHN U/L/W/T IRVING B KAHN,DECEASED C/O GOLDEN &

MANDELn/a

1KW014 IRIS J KATZ C/O STERLING EQUITIES 10-052871KW023 NATALIE KATZ 10-052871KW024 SAUL B KATZ 10-052871KW026 SAUL B KATZ AND HEATHER KATZ TIC n/a1KW028 SAUL B KATZ AND IRIS J KATZ JT WROS n/a1KW029 SAUL B KATZ & IRIS J KATZ & SAUL B KATZ FDN TIC n/a1KW034 SAUL B KATZ AND FRED WILPON T I C n/a1KW035 SAUL B KATZ AND JUDITH WILPON T I C n/a1KW036 SAUL B KATZ & RICHARD A WILPON TIC n/a1KW067 FRED WILPON 10-052871KW068 FRED WILPON AND IRIS J KATZ TIC n/a1KW078 JUDITH A WILPON AND IRIS J KATZ TIC n/a1L0006 GEORGE LAWRENCE & THERESA LAWRENCE J/T WROS n/a1L0009 THE LEON SHOR REVOCABLE TRUST C/O DORIS SHOR n/a1L0010 ELIZABETH LEFFT n/a1L0011 ROGER LEFFT n/a1L0017 HARRIETTE LEVINE TROONE MANAGEMENT INC n/a1L0019 NOEL LEVINE TROONE MANAGEMENT INC n/a1L0021 NOEL LEVINE #2 TROONE MANAGEMENT INC n/a1L0023 THE BETTY AND NORMAN F LEVY FOUNDATION INC C/O PAUL KONIGSBERG n/a1L0024 FRANCIS N LEVY C/O KONIGSBERG WOLF & CO PC ATTN: PAUL KONIGSBERG n/a1L0025 TRUST M-B FRANCIS N LEVY U/I/D 07/24/91 JEFFREY LEVY-HINTE TRUSTEE n/a1L0026 JEANNE LEVY-CHURCH C/O PAUL KONIGSBERG n/a1L0027 NORMAN F LEVY C/O KONIGSBERG WOLF & CO ATTN: PAUL KONIGSBERG n/a1L0033 JACOB AKA JACK LIEBLEIN &BELLE LIEBLEIN TRUSTORS &/OR TSTEES THE LIEBLEIN

FAM TR DTD 4/1/90n/a

1L0037 BERNARD L MADOFF SPECIAL 5 n/a1L0041 ANNE LOKIEC & JACK LOKIEC J/T WROS n/a1L0043 MURRAY GOLD AS TRUSTEE FOR LILLIAN LOVETT n/a1L0044 MORRIS LOVINGER OR MARYEN LOVINGER ZISKIN n/a1L0045 CAREN LOW n/a1L0046 GARY LOW n/a1L0047 ROBERT K LOW n/a1L0048 WARREN LOW n/a1L0049 AL LOWIT OR ANNA LOWIT JT WROS n/a1L0050 MARK LOWIT n/a1L0051 SCOTT W LOWIT n/a1L0053 LUCKY COMPANY C/O HENDLER & GERSTEN LLC 10-043461L0054 LUCKY COMPANY #2 C/O MORTY WOLOSOFF n/a1L0055 ROBERT C LUKER FAMILY PARTNERSHIP n/a1L0056 ALVORD N LURIA TRUST ARTHUR SCHLICHTER TRUSTEE n/a1L0057 ESTATE OF GLADYS C LURIA BERNARD L MADOFF & PETER B MADOFF CO-

EXECUTORS10-05283

1L0059 RICHARD LURIA 1990 TRUST n/a1L0061 CAROL ANN LIEBERBAUM n/a1L0069 FRIEDA LOW n/a1M0002 JOHN MACCABEE & SHERRY MORSE MACCABEE LIVING TRUST DATED 1/24/97 10-054071M0014 ELIZABETH KLASKIN MAGSAMEN n/a

Page 8 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1M0015 ALBERT MALTZ PTR D/B/A ALFRED INVESTMENT J/V C/O ALBERT L MALTZ n/a1M0016 ALBERT L MALTZ PC n/a1M0017 ROSLYN MANDEL n/a1M0020 LILIAN K MARCUS n/a1M0024 JAMES P MARDEN 10-043411M0027 RONA MAST & JEFF MAST J/T WROS n/a1M0030 SHAWN MATHIAS TRUST DOUGLAS BROWN & ELIZABETH BROWN TRUSTEES n/a1M0031 MICHAEL MATHIAS & STACEY MATHIAS J/T WROS n/a1M0032 ALLEN MEISELS GARDEN STATE BUSINESS MACHINES n/a1M0034 ERIC J METZGER TRUSTEE OF THE ERIC J METZGER LIVING TRUST n/a1M0035 FRANCES W MARKS n/a1M0036 JUDITH O MEYERS n/a1M0037 EDWIN MICHALOVE n/a1M0039 HOWARD M MILLER n/a1M0043 MISCORK CORP #1 10-051191M0044 MISCORK CORP #2 RETIREMENT PLAN n/a1M0046 THE RETIREMENT INCOME PLAN FOR EMPLOYEES OF MONROE SYSTEMS FOR

BUSINESS INC09-01197

1M0047 GIGI FAMILY LTD PARTNERSHIP n/a1M0050 ALAN R MOSKIN n/a1M0051 ESTATE OF ISRAEL MOWSHOWITZ n/a1M0053 PATRICIA T MYATT n/a1M0054 SUZANNE R MAY TRUSTEE FBO SUZANNE R MAY TST n/a1M0055 MARC WILLIAM MANDELBAUM DANA LYNN MANDELBAUM J/T WROS n/a1M0063 TRUST UNDER ARTICLE THIRD FBO LILLIAN MOWSHOWITZ n/a1N0001 RICHARD NARBY n/a1N0008 NYTHOR CORP DEFINED BENEFIT PENSION PLAN C/O EDWARD BLUMENFELD n/a1P0003 CELIA PALEOLOGOS TTEE CELIA PALEOLOGOS TST DTD 5/26/98 n/a1P0007 KAZA PASERMAN AND ASCHER PASERMAN J/T WROS n/a1P0008 ROSALYN PATT 21 RABUZKY ST n/a1P0011 BOBBIE ANN PEPITONE n/a1P0021 JEFFRY M PICOWER 09-011971P0028 JUDITH PISETZNER n/a1P0032 JOYCE PRIGERSON n/a1P0034 CARL PUCHALL n/a1P0035 HENRY PUCHALL n/a1P0036 RITA PUCHALL n/a1P0052 FELICE J PERLMAN AND SANFORD S PERLMAN TIC n/a1R0001 EMANUEL RACKMAN n/a1R0002 ESTATE OF RUTH RACKMAN C/O SQUADRON ELLENOFF PLESENT & SHEINFELD

ATTN: J RACKMANn/a

1R0003 BURNETT H RADOSH & KATHERINE M RADOSH J/T WROS n/a1R0004 EDWARD A RADOSH n/a1R0005 LOUIS RADOSH & ESTHER RADOSH REVOCABLE TRUST B n/a1R0011 ALBERT REAVEN n/a1R0012 RICHARD W REAVEN LAWRENCE REAVEN LINDA REAVEN & RUTH REAVEN TRUST n/a1R0026 BETTINA REIBMAN n/a1R0027 NICOLE RICHARDSON n/a1R0033 MAX ROSE & LEE ROSE J/T WROS n/a1R0034 ALAN ROSENBERG n/a1R0036 SYLVIA ROSENBLATT n/a1R0039 MRS SELMA SEIDENBERG ROSOFF n/a1R0040 INA M ROSS n/a1R0041 AMY ROTH 10-051321R0043 BARBARA ROTH & MARK ROTH J/T WROS n/a1R0044 BARBARA ROTH & MARK ROTH J/T WROS n/a1R0045 BENMAR FAMILY LP C/O BENJAMIN ROTH n/a1R0049 IAN ROTH & BRYANT ROTH TIC n/a1R0050 JONATHAN ROTH 10-05017

Page 9 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1R0053 LAWRENCE ROTH & JEANNETTE ROTH TIC n/a1R0055 BENMAR FAMILY LP C/O BENJAMIN ROTH 1225 10-052841R0059 NEIL ROTH n/a1R0063 RICHARD G ROTH n/a1R0064 JUDITH ROTHENBERG n/a1R0065 PETER ROTHENBERG & TAMAR ROTHENBERG J/T WROS n/a1R0072 LAWRENCE J RYAN & THERESA R RYAN TRUSTEES U/D/T 11/20/91 n/a1R0073 THERESA R RYAN LAWRENCE J RYAN TRUSTEES U/D/T 11/20/91 n/a1R0078 CAROLE RUBIN & IRWIN SALBE J/T WROS n/a1R0079 ALLEN ROSS n/a1R0083 DANIEL RYAN n/a1R0114 IDA ROAMER FREDERICK ROAMER ITF SUSAN DANDARAW & ROBERT ROAMER n/a1RU001 DIEGO J BONGIORNO n/a1RU002 HARRY DEINHARDT & ELEANOR M DEINHARDT J/T WROS n/a1RU004 KATHLEEN MIRRIONE & THOMAS MIRRIONE J/T WROS n/a1RU011 LOUIS C ESPOSITO OR VICTORIA ESPOSITO W/R/O/S n/a1RU012 JACOB MAYA & JANSE MAYA J/T WROS n/a1RU013 MAX BLINKOFF & PHILLIS BLINKOFF J/T WROS n/a1RU014 LETTERIO R BONGIORNO OR RUDY BONGIORNO 10-042151RU015 NICHOLAS FUSCO OR ANTHONY FUSCO J/T WROS n/a1RU019 STEVEN MIRRIONE & KIM MIRRIONE J/T WROS n/a1RU020 REINA HAFT OR ANITA MAYA n/a1RU022 ROBERT STABAK n/a1RU023 SUSAN ARGESE n/a1RU024 DOMINICK MONTI OR ANNA MONTI J/T WROS n/a1RU025 ANN CASALOTTI AND MICHAEL CASALOTTI J/T WROS n/a1RU026 MARIO RAMPANELLI & ROSE RAMPANELLI J/T WROS n/a1RU027 GRACE ANN MCMAHON n/a1RU028 MR GUIDO PARENTE n/a1RU029 NANCY MONTI & KELLIE ANN MAC DOUGALL J/T WROS n/a1RU030 ISAAC MAYA & RHONDA MAYA J/T WROS n/a1RU031 STEVEN MIRRIONE AND KIM MIRRIONE JT WROS n/a1RU032 MAX BLINKOFF n/a1S0002 S J K INVESTORS INC n/a1S0003 HELENE B SACHS n/a1S0004 SAGE ASSOCIATES C/O LILLIAN SAGE 10-043621S0012 BARBARA SALBE & IRWIN SALBE J/T WROS n/a1S0013 IRWIN SALBE ARLINE SALBE & HARRIET DUNAYER TIC n/a1S0016 ERNEST SAMUELS n/a1S0017 PATTY SAMUELS n/a1S0021 MAURICE SANDLER MD & GLORIA SANDLER REV LIV TRUST n/a1S0024 S ALAN SANDLER SANDY M SANDLER AND LORI B SANDLER n/a1S0029 RICHARD S SCHAFLER C/O CORTEC GROUP STANLEY BARON n/a1S0038 TRUDY SCHLACHTER AND MARVIN SCHLACHTER J/T WROS n/a1S0039 ELAINE C SCHLESSBERG n/a1S0040 NORMAN SCHLESSBERG n/a1S0041 ARTHUR I SCHLICHTER n/a1S0042 ARTHUR I SCHLICHTER REVOCABLE TRUST n/a1S0043 ANN L SCHNEIDER n/a1S0044 ELAINE SCHNEIDER DR STEVEN SCHNEIDER DEBRA SCHNEIDER J/T WROS n/a1S0047 HELEN SCHWAMM REVOCABLE TRUST 1993 C/O HAMPSHIRE HOUSE n/a1S0048 BARRY A SCHWARTZ n/a1S0049 DOROTHY S SCHWARTZ n/a1S0050 FANNIE SCHWARTZ LIVING TRUST C/O TREZZA MANAGEMENT INC n/a1S0051 MAX SCHWARTZ & TOBY SCHWARTZ TENANTS BY THE ENTIRETY n/a1S0052 ROBERTA SCHWARTZ n/a1S0053 THEODORE SCHWARTZ n/a1S0054 HOWARD SCHWARTZBERG INVESTMENT FUND n/a1S0057 CYNTHIA S SEGAL n/a

Page 10 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1S0058 DAVID F SEGAL n/a1S0059 ROSALIE SEISSLER AND SHELDON SEISSLER J/T WROS n/a1S0062 DEBORAH SHAPIRO #2 n/a1S0063 ADELE SHAPIRO n/a1S0064 DAVID SHAPIRO n/a1S0065 DAVID SHAPIRO NOMINEE n/a1S0066 DAVID SHAPIRO NOMINEE #2 n/a1S0067 DAVID SHAPIRO NOMINEE NOMINEE #3 n/a1S0068 DEBORAH SHAPIRO n/a1S0069 GEORGE SHAPIRO & MILDRED SHAPIRO J/T WROS n/a1S0070 NORMA SHAPIRO APT 601 N n/a1S0071 PAUL SHAPIRO n/a1S0072 PHILIP L SHAPIRO APT 601 N n/a1S0073 SUSAN & MICHAEL SHAPIRO MEMORIAL FOUNDATION n/a1S0075 DORIS SHOR n/a1S0076 DORIS SHOR #2 n/a1S0077 ALVIN E SHULMAN REVOCABLE TRUST n/a1S0078 FLORENCE W SHULMAN REVOCABLE TRUST n/a1S0082 DAVID SILVER C/O REGENCY BEDSPREAD CORP n/a1S0083 DAVID SILVER #2 C/O REGENCY BEDSPREAD CORP n/a1S0084 GABRIELLE SILVER n/a1S0086 LINDA SILVER n/a1S0087 MICHAEL SILVER n/a1S0090 SYLVIA M SIMON n/a1S0091 DAVID SIMONDS n/a1S0092 EDWARD L SIMONDS TTEE EDWARD L SIMONDS LIVING TST 7/27/00 n/a1S0093 EDWARD L SIMONDS TRUSTEE F/B/O BROOKE SIMONDS U/W ROBERT SIMONDS n/a1S0094 FLORENCE S SIMONDS n/a1S0095 TRUST UNDER WILL OF IRA A SIMONDS n/a1S0096 LAWRENCE SIMONDS n/a1S0098 MICHAEL SIMONDS n/a1S0099 SALLY K SIMONDS n/a1S0100 SIMTRON INDUSTRIES INC n/a1S0103 61 ASSOCIATES #10 ATTN BILL RITZEL n/a1S0114 TURBI SMILOW n/a1S0115 GEORGE SMITH REVOCABLE TRUST GEORGE SMITH TRUSTEE n/a1S0116 REGINA SMITH TRUSTEE U/A/D 12/2/96 n/a1S0117 LAURA ANN SMITH n/a1S0118 PETER H SMITH & EDWARD I SPEER A/T TRUST U/A 3/9/72 n/a1S0120 ROBERT W SMITH n/a1S0121 ROBERT WILLIAM SMITH C/F DENA & DAVID SMITH REVOCABLE TRUST n/a1S0124 MRS SHIRLEY SOLOMON n/a1S0127 HERMAN SONDOV n/a1S0141 EMILY S STARR 10-051071S0142 ERWIN STARR TRUST DATED 04/20/90 THE FAIRFIELD APT 10H n/a1S0143 ERWIN STARR TRUST THE TOWERS APT E 1101 n/a1S0144 HELEN G STARR TRUST DATED 04/20/90 THE FAIRFIELD APT 10H n/a1S0145 LAURA J STARR 10-051071S0147 LILLIAN B STEINBERG 10-049481S0148 LILLIAN STEINBERG & HOWARD SQUADRON AS TRUSTEES U/W MARTIN STEINBERG n/a1S0149 EUGENE STERN & ARLENE STERN J/T WROS n/a1S0150 SADIE STERN AND FLORENCE BRINLING AND MARION ELLIS J/T n/a1S0151 SIDNEY STERN HOWARD STERN, JAY STERN TIC n/a1S0152 H & D STETTNER TRUST FUND C #6909901 CHEMICAL BANK-PETER MC SPARRAN n/a1S0153 HELEN STOLLER n/a1S0154 JANE E STOLLER 266 PENNINGTON n/a1S0162 RHEA SONDOV n/a1S0170 SCHUPAK INVESTMENT C/O HOWARD M SCHUPAK, GEN PART n/a1S0171 THE MERLE HELENE SHULMAN TRUST n/a

Page 11 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1S0178 CRAIG STADELMAN & ALAINE STADELMAN J/T WROS n/a1S0190 ESTATE OF FLORENCE S SIMONDS LAWRENCE SIMONDS EXECUTOR n/a1S0191 CHARLOTTE SCHEER & PATRICIA T MYATT TRUSTEES OF CHARLOTTE SCHEER REV

TSTn/a

1SH001 LILYAN BERKOWITZ REVOCABLE TST DATED 11/3/95 10-053881SH002 STEVEN BERKOWITZ BLOSSOM RIDGE n/a1SH003 ANDREW N JAFFE TRUST U/D/T DTD 5/12/75 AS AMENDED n/a1SH005 ELLEN S JAFFE 2003 TRUST U/D/T DTD 5/8/2003 AS AMENDED n/a1SH006 MICHAEL S JAFFE 1989 TRUST U/D/T DTD 8/24/89 AS AMENDED n/a1SH007 MICHAEL S JAFFE TRUST U/D/T DTD 9/25/71 AS AMENDED n/a1SH009 STEVEN C JAFFE 1989 TRUST U/D/T DTD 8/24/89 AS AMENDED n/a1SH010 STEVEN C JAFFE TRUST U/D/T DTD 9/25/71 AS AMENDED n/a1SH011 M/A/S CAPITAL CORP C/O ROBERT M JAFFE 09-013051SH016 JENNIFER SEGAL HERMAN 1985 TRUST DATED 4/16/85 n/a1SH017 JENNIFER SEGAL HERMAN TRUST U/D/T DTD 5/1/67 AS AMENDED n/a1SH018 JONATHAN M SEGAL 1989 TRUST U/D/T DTD 3/9/89 AS AMENDED T SEGAL TSTEE n/a1SH019 JONATHAN M SEGAL TRUST U/D/T DTD 12/1/70 AS AMENDED n/a1SH020 RHONDA SHAPIRO ZINNER 1993 TST U/D/T DATED 7/7/93 AS AMENDED n/a1SH021 THOMAS H SEGAL 1994 TRUST SPECIAL 10-053731SH022 SHAPIRO FAMILY LTD PARTNERSHIP C/O RUTH SHAPIRO n/a1SH025 CARL SHAPIRO & RUTH SHAPIRO FAMILY FOUNDATION n/a1SH026 CARL SHAPIRO TRUST U/D/T 4/9/03 n/a1SH031 LINDA SHAPIRO FAMILY TRUST DATED 12/08/76 LINDA WAINTRUP TRUSTEE n/a1SH032 RUTH SHAPIRO TRUST U/D/T 4/9/03 n/a1SH033 HORACE V STRAUSS & ELSIE F STRAUSS J/T WROS APT #403 n/a1SH034 KIMBERLY L STRAUSS 1988 TRUST LINDA WAINTRUP TRUSTEE n/a1SH035 KIMBERLY STRAUSS 2006 IRREVOCABLE TRUST n/a1SH036 LINDA SHAPIRO WAINTRUP 1992 TRUST U/D/T DTD 3/11/92 AS AMENDED n/a1SH038 NEIL STRAUSS PARTNERSHIP C/O DONALD R SHAPIRO n/a1SH039 SAMANTHA L STRAUSS 1985 TRUST LINDA WAINTRUP TRUSTEE n/a1SH040 SAMANTHA L STRAUSS 2003 IRREVOCABLE TRUST n/a1SH041 WELLESLEY CAPITAL MANAGEMENT n/a1SH059 ANDREW N JAFFE 1993 IRREV TST U/D/T DTD 6/11/93 AS AMENDED n/a1SH080 ANDREW JAFFE TRUST U/D/T DTD 5/12/75 AS AMENDED n/a1SH081 ELLEN J JAFFE 1991 TRUST UDT DATED 12/17/91 AS AMENDED n/a1SH082 MICHAEL JAFFE TRUST UDT DTD 9/25/71 AS AMENDED n/a1SH083 STEVEN C JAFFE TRUST UDT DTD 9/25/71 AS AMENDED n/a1SH084 JENNIFER M SEGAL TRUST UDT DATED 5/1/67 AS AMENDED n/a1SH085 JONATHAN M SEGAL TRUST UDT DATED 12/1/70 AS AMENDED n/a1SH086 RHONDA SHAPIRO SEGAL TST 1993 TST UDT DTD 7/7/93 AS AMENDED n/a1SH087 CARL SHAPIRO TRUST U/D/T 10/31/90 n/a1SH088 RUTH SHAPIRO TRUST U/D/T 10/31/90 n/a1SH089 LINDA S STRAUSS TST 1992 TST U/D/T 3/11/92 AS AMENDED n/a1SH100 DANIEL I WAINTRUP n/a1SH139 L SHAPIRO FAMILY TRUST LINDA WAINTRUP TRUSTEE n/a1SH140 JONATHAN M SEGAL 1989 TRUST T SEGAL TTEE U/D/T DTD 3/9/89 AS AMENDED n/a1SH141 MICHEAL JAFFE 1989 TRUST U/D/T DTD 8/24/89 AS AMENDED n/a1SH142 STEVEN C JAFFE 1989 TRUST n/a1SH143 CARL SHAPIRO TRUST U/D/T 4/9/03 n/a1SH144 RUTH SHAPIRO TRUST U/D/T 4/9/03 n/a1SH145 ELLEN S JAFFE 2003 TRUST U/D/T DTD 5/8/2003 AS AMENDED n/a1SH146 RHONDA SHAPIRO ZINNER TST 1993 TRUST U/D/T DATED 7/7/93 AS AMENDED n/a1SH147 LINDA SHAPIRO WAINTRUP 1992 TRUST U/D/T DTD 3/11/92 AS AMENDED n/a1SH160 ANDREW JAFFE TRUST U/D/T DTD 5/12/75 AS AMENDED n/a1SH161 MICHEAL S JAFFE TRUST U/D/T DTD 9/25/71 AS AMENDED n/a1SH162 STEVEN C JAFFE TRUST U/D/T DTD 9/25/71 AS AMENDED n/a1SH163 JENNIFER SEGAL HERMAN 1985 TRUST DATED 4/16/85 n/a1SH164 JENNIFER SEGAL HERMAN TRUST U/D/T DATED 5/1/67 AMENDED n/a1SH165 JONATHAN M SEGAL TRUST U/D/T DTD 12/1/70 AS AMENDED n/a

Page 12 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1SH173 ANDREW N JAFFE TRUST U/D/T DTD 5/12/75 AS AMENDED n/a1SH174 CARL SHAPIRO TRUST U/D/T 4/9/03 n/a1SH175 ELLEN S JAFFE 2003 TRUST U/D/T DTD 5/8/2003 n/a1SH176 JENNIFER SEGAL HERMAN TRUST U/D/T DTD 5/1/67 AS AMENDED n/a1SH177 JONATHAN M SEGAL TRUST U/D/T/ DTD 12/1/70 n/a1SH178 LINDA SHAPIRO FAMILY TRUST DATED 12/08/76 LINDA WAINTRUP TRUSTEE n/a1SH179 LINDA SHAPIRO WAINTRUP 1992 TRUST U/D/T DTD 3/11/92 AS AMENDED n/a1SH180 MICHAEL S JAFFE TRUST U/D/T/ 9/25/71 AS AMENDED n/a1SH181 SHAPIRO FAMILY LTD PARTNERSHIP C/O RUTH SHAPIRO n/a1SH182 RHONDA SHAPIRO ZINNER 1993 TST U/D/T DTD 7/7/93 AS AMENDED n/a1SH183 RUTH SHAPIRO TRUST U/D/T/ 4/9/03 n/a1SH184 STEVEN C JAFFE TRUST U/D/T DTD 9/25/71 AS AMENDED n/a1SH185 JENNIFER SEGAL HERMAN 1985 TRUST DATED 4/16/85 n/a1SH191 CARL SHAPIRO & RUTH SHAPIRO FAMILY FOUNDATION #3 n/a1T0002 STEVEN SCHNEIDER MD PC PROFIT SHARING PLAN & TRUST n/a1T0005 AHUUA ZAID I/T/F DORAN TAVLIN &/OR RYAN TAVLIN PO B 2123 n/a1T0008 ELFRIEDE TAYLOR n/a1T0009 ROSE TENENBAUM n/a1T0011 MORRIS L TOBMAN & IDA TOBMAN AS CO TRUSTEES U/A/D 6/17/93 n/a1T0012 EMANUEL TODER n/a1T0014 SYLVIA TORO n/a1T0016 TRANSDUCTIONS INC C/O ARAKAWA AND MADELINE GINS n/a1T0017 TRANSDUCTIONS INC SPECIAL C/O ARAKAWA & MADELINE GINS n/a1T0022 JOSEPH D TUCHMAN & MILDRED TUCHMAN J/T WROS n/a1T0024 MICHAEL TROKEL GARDEN STATE BUSINESS MACHINES n/a1U0002 U M ENERGY CORP PROFIT SHARING PLAN n/a1U0003 ELEANORE C UNFLAT OR MAGNUS A UNFLAT CO-TRUSTEES OF THE ELEANOR C

UNFLATn/a

1U0004 GUNTHER UNFLAT & MARGARET UNFLAT J/T WROS n/a1U0006 MAGNUS A UNFLAT & ELEANOR C UNFLAT J/T WROS n/a1V0001 HARVEY VAN LANEN TRUST n/a1V0003 JANICE VAN LANEN TRUST DATED 4/18/88 n/a1W0001 DOROTHY J WALKER n/a1W0005 LUBIE WAX TRUST ALLAN R HURWITZ OR BARBARA J HURWITZ TRUSTEES n/a1W0009 ESTATE OF MILTON WEINSTEIN MR STANLEY N QUELER ESQ SUITE 112E n/a1W0010 JANIS WEISS n/a1W0011 PAULINE WERBIN n/a1W0014 CECILE WESTPHAL n/a1W0023 SONDRA M WIENER REVOCABLE LIVING TRUST 10-043231W0026 ADELE WINTERS n/a1W0027 ALAN J WINTERS n/a1W0028 ALAN J WINTERS PROFIT SHARING TRUST n/a1W0029 JANET WINTERS n/a1W0030 MAX WINTERS n/a1W0031 BERNARD L MADOFF CUSTODIAN INHERITED IRA FBO ADELE WINTERS n/a1W0032 LINDA WOLF n/a1W0033 LINDA WOLF n/a1W0034 WOLF MANAGEMENT SERVICES INC PROFIT SHARING PLAN n/a1W0035 JEFFREY WOODRUFF MICHAEL WOODRUFF JEREMY SHOR & ELIZABETH SHOR n/a1W0039 BONNIE T WEBSTER n/a1W0046 RAVEN C WILE THE SEASONS n/a1W0064 TRUST U/W/O MARCUS WEINGARTEN F/B/O FELICE WEINGARTEN C/O ROBERT DAVID

WEINGARTENn/a

1Y0002 STEVEN YAVERS n/a1Y0003 ROSE YEOMAN REV LIVING TST n/a1Z0001 HAROLD L ZANKEL n/a1Z0002 BARRY FREDERICK ZEGER n/a1Z0003 ESTATE OF BARUCH ZEGER C/O HENRY M MATRI COLE SCHOTZ BERNSTEIN n/a1Z0004 GEOFFREY CRAIG ZEGER n/a

Page 13 of 14




BLMISAccount No.

BLMISAccount Name

Adv. Pro. No.

1Z0005 LEROY ZEGER & RITA ZEGER J/T WROS n/a1Z0006 SAM ZEMSKY n/a1Z0007 SHIRLEY ZEMSKY n/a1Z0008 MRS. ANDREA CERTILMAN ZIEGLER n/a1Z0009 DORIS ZIMMETH n/a1ZA447 ADELE SILVERMAN REV TRUST WILLIAM SILVERMAN REV TST TIC n/a1ZA822 HMC ASSOCIATES C/O HAROLD J COHEN n/aG00301 CANDAR PUBLISHING CORP DEFINED BENEFIT PLAN & TRUST n/aG01915 ARTHUR I SCHLICHTER & TERRY SCHLICHTER n/aH00328 ANNE COMORA n/aH01909 GEORGE SCHEER AND CHARLOTTE SCHEER SPECIAL 2 C/O ZRAICK & NAHAS n/aH01923 FELDER MANAGEMENT ASSOC. ROOM 808 C/O W FELDER n/aH01939 ESTATE OF ROSE SHAPIRO C/O GUARANTY INVESTMENT CORP n/aH01966 MICHAEL G WOLFSON TRUSTEE U/W/O MILDRED SCHLESSBERG n/aH01974 SUPERIOR EQUITIES C/O WILLIAM FELDER n/aH01976 BEULAH C STANLEY n/a

Page 14 of 14


EXHIBIT 2BLMIS Indirect Eligible AccountsFebruary 25, 2015

Column 1 Column 2 Column 3 Column 4 Column 5

BLMISAccount No. BLMIS Account Name

Adv. Pro. No.

BLMIS Related Direct Eligible Account No. BLMIS Related Direct Eligible Account Name

100105 ESTATE OF BERTHA ALPERN n/a 100112 BERTHA ALPERN, WILLIAM ALPERN & SAUL ALPERN TRUSTEE UNDER THE WILL OF MAX ALPERN

100124 AVELLINO & ALPERN100126 AVELLINO FAMILY TRUST C/O FRANK

AVELLINO10-05421 100127 AVELLINO GROUP C/O FRANK AVELLINO

10013613 AVELLINO & BIENES ACCOUNT O n/a 101908 GEORGE SCHEER AND CHARLOTTE SCHEER SPECIAL C/O ZRAICK & NAHAS

1A0045 AVELLINO & BIENES C/O FRANK AVELLINO1H0023 FREDERICK P HELLERH01909 GEORGE SCHEER AND CHARLOTTE SCHEER

SPECIAL 2 C/O ZRAICK & NAHAS10023315 THE AIDA BRODSKY TST L ACCOUNT n/a 1H0030 ESTATE OF ABRAHAM HERSHSON C/O MAX

WINTERS100517 MENDEL J ENGLER & MARIA LEE ENGLER

J/Tn/a 1E0000 BERNARD L MADOFF E & M INTERIM ACCOUNT

C/O MENDEL ENGLER100621 n/a 101227 AL LOWIT SPECIAL OR ANNA LOWIT SPECIAL

1L0049 AL LOWIT OR ANNA LOWIT JT WROS10072015 ROBERT GETTINGER A/T UNDER THE WILL

OF CAROLINE GETTINGER FOR THE BENEFIT OF MILTON SCOTT AND CLARK GETTINGER

n/a 1G0023 ROBERT GETTINGER

101006 JMP INVESTMENT C/O JEFFRY PICOWER n/a 1J0001 JA PRIMARY LTD PARTNERSHIP C/O DECISIONS INC

101501 ONONDAGA INVESTMENT CORP C/O SAUL ALPERN

n/a 1C1026 EMILY CHAIS 1983 TRUST AL ANGEL & MARK CHAIS TRUSTEE 4 ROCKY WAY

101615 JEFFRY M PICOWER #2 n/a 1J0001 JA PRIMARY LTD PARTNERSHIP C/O DECISIONS INC

101633 ROBERT C PEARLMAN n/a 1E0000 BERNARD L MADOFF E & M INTERIM ACCOUNT C/O MENDEL ENGLER

101827 RU-ANN FAMILY PLAN 2 n/a 101825 RUDY BONGIORNO & ANNETTE BONGIORNO RU ANN FAMILY PLAN

1B0051 BERNARD L MADOFF SPECIAL 110191815 ROSE SHAPIRO ACCOUNT L C/O BARUCH

ZEGERn/a H01939 ESTATE OF ROSE SHAPIRO C/O GUARANTY

INVESTMENT CORP101956 EDWARD I SPEER & PETER H SMITH

TRUSTEE THE MAX SMITH TRUSTn/a 1S0116 REGINA SMITH TRUSTEE U/A/D 12/2/96

102023 SUSAN BLUMENFELD n/a 1B0039 EDWARD BLUMENFELD1B0042 SUSAN BLUMENFELD

102501 YAKRE INVESTMENT FUNDS n/a 1H0040 DORIS HOROWITZ AS TRUSTEE U/A/D 10/4/89

102617 n/a 102611 REBECCA ZAID C/O TAVLIN1T0005 AHUUA ZAID I/T/F DORAN TAVLIN &/OR RYAN

TAVLIN PO B 212310300218 ANDREW JAFFE TRUST n/a 1SH031 LINDA SHAPIRO FAMILY TRUST DATED 12/08/76

LINDA WAINTRUP TRUSTEE10300317 MICHAEL S JAFFE TRUST n/a 1SH010 STEVEN C JAFFE TRUST U/D/T DTD 9/25/71 AS

AMENDED10300614 n/a 10300119 LILYAN BERKOWITZ TRUST DATED 1/15/82

1SH006 MICHAEL S JAFFE 1989 TRUST U/D/T DTD 8/24/89 AS AMENDED

10300713 ROBERT M JAFFE A/C/F STEVEN C JAFFE n/a 1SH009 STEVEN C JAFFE 1989 TRUST U/D/T DTD 8/24/89 AS AMENDED

10300812 STEVEN C JAFFE TRUST n/a 1SH003 ANDREW N JAFFE TRUST U/D/T DTD 5/12/75 AS AMENDED

10301117 JENNIFER SEGAL n/a 103015 JENNIFER SEGAL10301414 JONATHON SEGAL TRUST n/a 1SH019 JONATHAN M SEGAL TRUST U/D/T DTD 12/1/70

AS AMENDED

FASHION SALES COMPANY MONEY PURCHASE PLAN HR 10

HAYA ZAID I/T/F DORAN TAVLIN AND/OR RYAN TAVLIN

ROBERT M JAFFE A/C/F MICHAEL S JAFFE

Page 1 of 75





Adv. Pro. No.


10302016 ELLEN J JAFFE TRUST n/a 1SH005 ELLEN S JAFFE 2003 TRUST U/D/T DTD 5/8/2003 AS AMENDED

10302115 LINDA SHAPIRO FAMILY TRUST n/a 1SH007 MICHAEL S JAFFE TRUST U/D/T DTD 9/25/71 AS AMENDED

10302214 LINDA SHAPIRO TRUST n/a 1SH036 LINDA SHAPIRO WAINTRUP 1992 TRUST U/D/T DTD 3/11/92 AS AMENDED

10302313 RUTH SHAPIRO TRUST n/a 1SH032 RUTH SHAPIRO TRUST U/D/T 4/9/03103032 SELMA SHAPIRO SPECIAL n/a 103031 SELMA SHAPIRO103036 ELLEN JAFFE TST A n/a 1SH005 ELLEN S JAFFE 2003 TRUST U/D/T DTD 5/8/2003

AS AMENDED103037 RHONDA SEGAL TRUST TST A n/a 1SH020 RHONDA SHAPIRO ZINNER 1993 TST U/D/T

DATED 7/7/93 AS AMENDED103038 CARL SHAPIRO TST A DATED 12/07/81 n/a 10301919 CARL SHAPIRO TRUST

10303519 ANNIE SHAPIRO ESTATE1SH005 ELLEN S JAFFE 2003 TRUST U/D/T DTD 5/8/2003

AS AMENDED1SH020 RHONDA SHAPIRO ZINNER 1993 TST U/D/T

DATED 7/7/93 AS AMENDED1SH026 CARL SHAPIRO TRUST U/D/T 4/9/031SH036 LINDA SHAPIRO WAINTRUP 1992 TRUST U/D/T

DTD 3/11/92 AS AMENDED103039 n/a 10301919 CARL SHAPIRO TRUST

10303519 ANNIE SHAPIRO ESTATE1SH026 CARL SHAPIRO TRUST U/D/T 4/9/031SH036 LINDA SHAPIRO WAINTRUP 1992 TRUST U/D/T

DTD 3/11/92 AS AMENDED103040 RUTH SHAPIRO TST A DATED 12/07/81 n/a 1SH032 RUTH SHAPIRO TRUST U/D/T 4/9/03103055 n/a 103052 CAROLYN TRUST OF FLORIDA INC C/O LILYAN

BERKOWITZ103053 HAROLD S MILLER TRUST DTD 12/4/64 AS

AMEND 12/26/8510306215 n/a 10300119 LILYAN BERKOWITZ TRUST DATED 1/15/82

1SH001 LILYAN BERKOWITZ REVOCABLE TST DATED 11/3/95

105118 ROBERT S EDMONDS n/a 1E0103 ROBERT S EDMONDS RESIDENCIA LANGLADA 3A

1A0002 LINDA ANNE ABBIT & JEFFREY BRIAN ABBIT TRUSTEES THE ABBIT FAMILY TRUST 9/7/90

n/a 100124 AVELLINO & ALPERN

1A0009 AARON M ALBERT n/a 100132 AARON ALBERT AND DAVID ALBERT1A0010 DAVID A ALBERT n/a 100132 AARON ALBERT AND DAVID ALBERT1A0033 ALBERT D ANGEL & CAROLE A ANGEL J/T

WROSn/a 1A0032 ALBERT ANGEL

1A0034 CAROLE ANGEL n/a 1A0032 ALBERT ANGEL1A0047 10-05421 100124 AVELLINO & ALPERN

101908 GEORGE SCHEER AND CHARLOTTE SCHEER SPECIAL C/O ZRAICK & NAHAS

1A0045 AVELLINO & BIENES C/O FRANK AVELLINO1H0021 ANDREW HELLER OR MARGARET HELLER J/T

WROS1H0023 FREDERICK P HELLERH01909 GEORGE SCHEER AND CHARLOTTE SCHEER

SPECIAL 2 C/O ZRAICK & NAHAS1A0051 FRANK J AVELLINO TRUSTEE 10-05421 100127 AVELLINO GROUP C/O FRANK AVELLINO

HAROLD S MILLER FUNDING TRUST C/O LILYAN BERKOWITZ & ELAINE MILLER TRUSTEE

LINDA S STRAUSS TST ACCT A DATED 01/30/74

LILYAN BERKOWITZ ACCOUNT H DATE 1/15/82

AVELLINO & BIENES SPECIAL C/O FRANK AVELLINO

Page 2 of 75





Adv. Pro. No.


1A0053 10-05421 100124 AVELLINO & ALPERN100127 AVELLINO GROUP C/O FRANK AVELLINO101908 GEORGE SCHEER AND CHARLOTTE SCHEER

SPECIAL C/O ZRAICK & NAHAS1A0045 AVELLINO & BIENES C/O FRANK AVELLINO1A0048 AVELLINO & BIENES #2 C/O FRANK AVELLINO

1A0049 AVELLINO & BIENES #3 C/O FRANK AVELLINO

1A0050 AVELLINO & BIENES #4 C/O FRANK AVELLINO

1H0021 ANDREW HELLER OR MARGARET HELLER J/T WROS

1H0023 FREDERICK P HELLER1J0018 KENNETH JORDAN C/O FRANK AVELLINO1J0019 KENNETH JORDAN REVOCABLE TST DTD 1/5/95

H01909 GEORGE SCHEER AND CHARLOTTE SCHEER SPECIAL 2 C/O ZRAICK & NAHAS

H01923 FELDER MANAGEMENT ASSOC. ROOM 808 C/O W FELDER

1A0054 SHUSAKU ARAKAWA & MADELINE GINS ARAKAWA J/T WROS

n/a 1A0038 MADELINE GINS ARAKAWA & SHUSAKU ARAKAWA J/T WROS

1A0058 ASCOT PARTNERS LP 09-01182 1FN016 EBRO N V C/O PIERSON TRUST FOURESS BLD EMMAPLEIN ST MAARTEN

1A0064 n/a 1A0044 PATRICE M AULD1M0024 JAMES P MARDEN



1A0067 n/a 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED 3/20/90

1A0025 PAUL ALPERN AS TRUSTEE U/A DATED 3/20/90

1A0081 ALAN ALPERN C/O MURRAY ALPERN n/a 100112 BERTHA ALPERN, WILLIAM ALPERN & SAUL ALPERN TRUSTEE UNDER THE WILL OF MAX ALPERN

100124 AVELLINO & ALPERN101826 ESTATE OF CELIA RUMIANEK1A0014 ALAN JAY ALPERN C/O MURRAY ALPERN1A0017 GERTRUDE ALPERN1A0024 GERTRUDE ALPERN TSTEE, ALPERN REV

FAMILY TST DATED 8/13/20031A0082 SHUSAKU ARAKAWA & MADELINE GINS

ARAKAWA J/T WROSn/a 1A0038 MADELINE GINS ARAKAWA & SHUSAKU

ARAKAWA J/T WROS1A0083 ACCU PLAN EMPLOYEES' PROFIT SHARING

TRUSTn/a 1A0004 ACCU PLAN EMPLOYEES' PROFIT SHARING

TRUST C/O NEIL FRIEDMAN1A0084 LEONARD ALPERN n/a 1A0019 LEONARD ALPERN

1A0028 WILLIAM ALPERN TRUST1A0085 10-04308 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED

3/20/901A0021 LEWIS ALPERN & JANE ALPERN J/T WROS1A0025 PAUL ALPERN AS TRUSTEE U/A DATED 3/20/90

1A0086 10-04327 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED 3/20/90


MEGHAN M AULD UGMA PATRICE AULD AS CUSTODIANELIZABETH C AULD UGMA PATRICE AULD AS CUSTODIANOLIVIA G AULD UGMA PATRICE AULD AS CUSTODIANAMANDA ALPERN TRUST DTD 4/12/08

AVELLINO & BIENES #5 C/O FRANK AVELLINO

LEWIS ALPERN & JANE ALPERN J/T WROS

GERTRUDE E ALPERN AS TRUSTEE U/A DATED 3/20/90

Page 3 of 75





Adv. Pro. No.


1A0087 n/a 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED 3/20/90


1A0088 MINETTE ALPERN TST n/a 1A0023 MINETTE ALPERN TST1A0028 WILLIAM ALPERN TRUST

1A0089 10-04647 100124 AVELLINO & ALPERN1B0064 THE ABRAHAM BRODSKY TRUST FOR LINDA A

ABBIT1B0065 THE AIDA BRODSKY TRUST FOR LINDA A

ABBIT1A0090 n/a 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED

3/20/901A0018 JONATHAN ALPERN1A0025 PAUL ALPERN AS TRUSTEE U/A DATED 3/20/90

1A0091 1A0038 MADELINE GINS ARAKAWA & SHUSAKU ARAKAWA J/T WROS

1G0029 EVELYN GINS1A0092 AARON M ALBERT n/a 100132 AARON ALBERT AND DAVID ALBERT1A0093 DAVID A ALBERT n/a 100132 AARON ALBERT AND DAVID ALBERT1A0094 HENRIETTA ALBERT TRUST C/O GLORIA

SANDLERn/a 1A0011 HENRIETTA ALBERT TRUST C/O GLORIA

SANDLER1A0095 ANGEL BROTHERS PARTNERSHIP n/a 1A0032 ALBERT ANGEL1A0096 ALBERT ANGEL 10-05060 1A0032 ALBERT ANGEL1A0099 ALBERT D ANGEL & CAROLE A ANGEL J/T

WROS10-05060 1A0032 ALBERT ANGEL

1A0100 CAROLE ANGEL 10-05060 1A0032 ALBERT ANGEL1A0101 DOMINICK ALBANESE TRUST ACCT B n/a 1A0008 DOMINICK ALBANESE TRUST ACCT B1A0102 STEPHANIE ANDELMAN STEVEN

ANDELMAN J/T WROS10-04884 1A0030 STEVEN J ANDELMAN & SUSAN R ANDELMAN

J/T WROS1A0106 EILEEN ALPERN n/a 101920 ESTATE OF REBECCA SCHRENELL

1A0015 EILEEN ALPERN1A0110 MICHAEL P ALBERT 1998 TRUST n/a 1A0011 HENRIETTA ALBERT TRUST C/O GLORIA

SANDLER1A0112 n/a 101825 RUDY BONGIORNO & ANNETTE BONGIORNO

RU ANN FAMILY PLAN1A0040 ESTATE OF JOHN ARGESE1B0051 BERNARD L MADOFF SPECIAL 1

1A0118 10-04327 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED 3/20/90


1A0127 PETER ARGESE n/a 101825 RUDY BONGIORNO & ANNETTE BONGIORNO RU ANN FAMILY PLAN

1A0040 ESTATE OF JOHN ARGESE1B0051 BERNARD L MADOFF SPECIAL 1

1A0129 10-04372 100142 ALEXANDER ABRAHAM C/O SHEARSON LEHMAN HUTTON

1C0010 ALEXANDER ABRAHAM1A0137 10-04291 1B0082 AMY JOEL

1J0014 MARTIN J JOEL JR1A0141 11-01549 1S0147 LILLIAN B STEINBERG

1S0148 LILLIAN STEINBERG & HOWARD SQUADRON AS TRUSTEES U/W MARTIN STEINBERG

JONATHAN ALPERN JOAN ALPERN JT WROS

LINDA ANNE ABBIT & JEFFREY BRIAN ABBIT TRUSTEES THE ABBIT FAMILY TRUST 9/7/90

PETER ARGESE AND MARIE D'ALLESSANDRO TIC

THE PAUL ALPERN RESIDUARY TST APT #510

ESTATE OF ALEXANDER ABRAHAM NANCY ABRAHAM EXECUTOR

ARTICLE THIRD TRUST U/W MARTIN J JOEL JR DECEASED C/O SYLVIA JOELMARTIN STEINBERG CHARITABLE TRUST (DOMESTIC PORTION) C/O PAUL MILLER AJC

PAUL ALPERN AS TRUSTEE U/A DATED 3/20/90

MADELINE GINS ARAKAWA & SHUSAKU ARAKAWA J/T WROS

10-04827; 12-01704

Page 4 of 75





Adv. Pro. No.


1A0155 n/a 100112 BERTHA ALPERN, WILLIAM ALPERN & SAUL ALPERN TRUSTEE UNDER THE WILL OF MAX ALPERN

100124 AVELLINO & ALPERN101826 ESTATE OF CELIA RUMIANEK1A0014 ALAN JAY ALPERN C/O MURRAY ALPERN1A0017 GERTRUDE ALPERN1A0024 GERTRUDE ALPERN TSTEE, ALPERN REV

FAMILY TST DATED 8/13/20031A0157 ERIC ANGEL n/a 1A0032 ALBERT ANGEL1A0158 DAVID ANGEL n/a 1A0032 ALBERT ANGEL1A0159 ROBERT ANGEL n/a 1A0032 ALBERT ANGEL1A0162 n/a 1A0016 GERTRUDE E ALPERN AS TRUSTEE U/A DATED

3/20/901A0021 LEWIS ALPERN & JANE ALPERN J/T WROS1A0025 PAUL ALPERN AS TRUSTEE U/A DATED 3/20/90

1B0004 n/a 100813 IRWIN K HOROWITZ1G0036 MURRAY GOLD AS TRUSTEE U/A/D 08/08/901H0040 DORIS HOROWITZ AS TRUSTEE U/A/D 10/4/89

1B0007 BEASER FAMILY PARTNERSHIP n/a 100202 RICHARD S BEASER1B0032 LEONARD BLUM & CAROL BLUM J/T WROS n/a 1B0028 FRANCES BLUM AND DANIEL JACOBS TIC

1B0035 NTC & CO. FBO NORMAN J BLUM FTC ACCT #954744 IRA

n/a 1B0034 NORMAN J BLUM

1B0038 10-04730 1B0039 EDWARD BLUMENFELD1B0042 SUSAN BLUMENFELD

1B0040 EDWARD BLUMENFELD & SUSAN BLUMENFELD GUARDIANS FOR BRAD BLUMENFELD NY UGMA

10-04730 1B0041 EDWARD BLUMENFELD & SUSAN BLUMENFELD GUARDIAN FOR DAVID BLUMENFELD NY UGMA

1B0043 SUSAN BLUMENFELD INTERIORS LTD DEFINED BENEFITS TRUST

10-04730 1B0042 SUSAN BLUMENFELD

1B0046 n/a 100124 AVELLINO & ALPERN101908 GEORGE SCHEER AND CHARLOTTE SCHEER

SPECIAL C/O ZRAICK & NAHAS1A0045 AVELLINO & BIENES C/O FRANK AVELLINO1H0023 FREDERICK P HELLERH01909 GEORGE SCHEER AND CHARLOTTE SCHEER

SPECIAL 2 C/O ZRAICK & NAHAS1B0047 n/a 100124 AVELLINO & ALPERN

101908 GEORGE SCHEER AND CHARLOTTE SCHEER SPECIAL C/O ZRAICK & NAHAS

1A0045 AVELLINO & BIENES C/O FRANK AVELLINO1H0023 FREDERICK P HELLERH01909 GEORGE SCHEER AND CHARLOTTE SCHEER

SPECIAL 2 C/O ZRAICK & NAHAS1B0048 10-04215 101825 RUDY BONGIORNO & ANNETTE BONGIORNO

RU ANN FAMILY PLAN1B0050 RUDY BONGIORNO & ANNETTE BONGIORNO J/T

WROS1B0051 BERNARD L MADOFF SPECIAL 1

1B0049 10-04215 101825 RUDY BONGIORNO & ANNETTE BONGIORNO RU ANN FAMILY PLAN

1B0050 RUDY BONGIORNO & ANNETTE BONGIORNO J/T WROS

1B0051 BERNARD L MADOFF SPECIAL 1

DAVID BLUMENFELD C/O BLUMENFELD DEVELOPMENT GRP

RUDY BONGIORNO

ALPERN FAMILY BYPASS TRUST C/O GERTRUDE ALPERN

JONATHAN ALPERN TRUST LEWIS S ALPERN TRUSTEE

ANTHONY BARBATO JOSEPHINE BARBATO J/T WROS

GERALD BLUMENTHAL MD CHARLES BLOOMGARDEN MD PC & BERNARD GORDON RETIREMENT TST

GERALD BLUMENTHAL MD CHARLES BLOOMGARDEN MD PC & BERNARD GORDON RETIREMENT TST

ANNETTE BONGIORNO

Page 5 of 75

08-01789-smb Doc 9357-3 Filed 02/25/15 Entered 02/25/15 17:59:10 Exhibit

08-01789-smb Doc 9357 Filed 02/25/15 Entered 02/25/15 17 ......profit withdrawals, “CW” for cash...

Documents

Transcript of 08-01789-smb Doc 9357 Filed 02/25/15 Entered 02/25/15 17 ......profit withdrawals, “CW” for cash...