IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · 2013. 6. 17. · IN THE UNITED STATES...

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: ) Chapter 11 ) MERVYN’S HOLDINGS, LLC, et al.,1 ) Case No. 08-11586 (KG) ) Debtors. ) Jointly Administered )

) Objection Deadline: 7/5/13 at 4:00 p.m. (ET)

) Hearing Date: 7/17/13 at 2:00 p.m. (ET)

COVER SHEETS FOR FINAL APPLICATION OF

ERNST & YOUNG LLP FOR ALLOWANCE OF COMPENSATION FOR SERVICES RENDERED AND FOR REIMBURSEMENT OF EXPENSES AS TAX SERVICES PROVIDER TO THE DEBTORS AND DEBTORS-IN-POSSESSION

FOR THE PERIOD FROM AUGUST 13, 2008 THROUGH MAY 1, 2013 Name of Applicant: Ernst & Young LLP Authorized to Provide Professional Services to: the above-captioned debtors and debtors-in- possession Date of Retention: Nunc pro tunc to August 13, 2008

Period for which compensation and reimbursement are sought: August 13, 2008 through May 1, 2013 Amount of Compensation sought as actual, reasonable, and necessary: $857,542.50 ______ Amount of Expense Reimbursement sought as actual, reasonable, and necessary: $1,028.00__ This is a(n): monthly ___ interim x final application

1 The Debtors in these cases, along with the last four digits of their federal tax identification numbers, are

Mervyn’s Holdings, LLC (3405), Mervyn’s LLC (4456) and Mervyn’s Brands, LLC (8850).

Case 08-11586-KG Doc 7505 Filed 06/14/13 of 19

2

Prior Applications Filed:

Date Filed Period Covered Fees Expenses

November 25, 2008

August 13, 2008 to October 31, 2008

$173,784.00 $270.00

December 29, 2008

November 1, 2008 toNovember 30, 2008

$103,152.00 $668.00

February 27, 2009

December 1, 2008 to January 31, 2009

$86,854.00 $90.00

March 25, 2009 February 1, 2009 to February 28, 2009

$55,034.00 $0.00

April 30, 2009 March 1, 2009 to March 31, 2009

$89,758.00 $0.00

May 21, 2009 April 1, 2009 to April 30, 2009

$26,132.00 $0.00

June 24, 2009 May 1, 2009 to May 31, 2009

$50,230.00 $0.00

July 24, 2009 June 1, 2009 – June 30, 2009

$28,133.00 $0.00

August 26, 2009 July 1, 2009 – July 31, 2009

$32,816.00 $0.00

September 30, 2009

August 1, 2009 – August 31, 2009

$15,510.00 $0.00

October 30, 2009 September 1, 2009 – September 30, 2009

$16,208.00 $0.00

March 26, 2010 October 1, 2009 – February 28, 2010

$19,510.00 $0.00

April 22, 2010 March 1, 2010 – March 31, 2010

$8,238.00 $0.00

May 14, 2010 April 1, 2010 – April 30, 2010

$15,663.00 $0.00

July 27, 2010 May 1, 2010 – June 30, 2010

$23,107.50 $0.00


3

Date Filed Period Covered Fees Expenses

August 25, 2010 July 1, 2010 – July 31, 2010

$18,964.50 $0.00

September 22, 2010

August 1, 2010 – August 31, 2010

$5,170.50 $0.00


$13,620.00 $0.00

February 16, 2011

October 1, 2010 – December 31, 2010

$1,323.00 $0.00

April 27, 2011 January 1, 2011 – March 31, 2011

$2,778.00 $0.00

May 26, 2011 April 1, 2011 – April 30, 2011

$1,477.50 $0.00

June 21, 2011 May 1, 2011 – May 31, 2011

$10,290.00 $0.00

July 15, 2011 June 1, 2011 – June 30, 2011

$7,899.00 $0.00

August 25, 2011 July 1, 2011 – July 31, 2011

$8,895.00 $0.00

September 19, 2011

August 1, 2011 – August 31, 2011

$6,202.50 $0.00


$2,295.00 $0.00

March 21, 2012 October 1, 2011 – February 29, 2012

$12,463.50 $0.00

May 2, 2012 March 1, 2012 – March 31, 2012

$10,230.00 $0.00

August 17, 2012 April 1, 2012 – July 31, 2012

$3,214.50 $0.00

March 29, 2013 December 17, 2012 – February 28, 2013

$4,138.50 $0.00

April 30, 2013 March 1, 2013 – March 31, 2013

$1,767.00 $0.00


4

COMPENSATION BY PROFESSIONAL AUGUST 13, 2008 THROUGH MAY 1, 2013

Hourly Services

Name of Professional

Position; year started at firm; year received initial professional

certification

Hourly Billing Rate

Total Hours Billed

Total Compensation

Jeff Franco Partner; joined firm in 1983 (rehired in 1991); received professional certification in 1985

$585 56.5 $33,056.00

Jacob Blank Partner; joined firm in 1984; received professional certification in 1982

$585 1.5 $877.50

Danni Dunn Partner, joined firm in 1999; received professional certification in 1979

$585 1.0 $585.00

David Schneider Partner; joined firm in 1996; received professional certification in 1993

$585 2.5 $1,463.00

James Lowry Partner; joined firm in 1997; received professional certification in 1977

$585 3.0 $1.756.00

John Donovan Partner; joined firm in 1996; received professional certification in 1986

$585 1.0 $585.00

Susanne Morrow Partner; joined firm in 1990; received professional certification in 1995

$585 14.5 $8,483.00

William Wasserman Partner; joined firm in 1998 $585 0.5 $293.00

Anthony Kim Executive Director; joined firm in 2008; received professional certification in 1996

$495 1.2 $594.00

Laura MacDonough Executive Director; joined firm in 1983; received professional certification in 1984

$495 9.0 $4,455.00

Thomas Meyerer Executive Director; joined firm in 1987; received professional certification in 1972

$495 0.5 $248.00

Harold Flemins Executive Director; joined firm in 1991; received professional certification in 1993

$495 0.7 $347.00

Jiemin Kuang Senior Manager; joined firm in 2006; received professional certification in 2005

$480 94.1 $45,168.50

Karen Wells Senior Manager; joined firm in 2001; received professional certification in 2001

$480 0.5 $240.00


5



certification

Hourly Billing Rate

Total Hours Billed

Total Compensation

Thomas Quek Senior Manager; joined firm in 2004; received professional certification in 2002

$480 152.4 $73,152.00

Wing Wai Tam Manager; joined firm in 2005 $390 240.0 $81,660.00

Barbara Niss Manager; joined firm in 2008; received professional certification in 2001

$390 7.6 $2,964.00

Julie Louie Manager; joined firm in 2004; received professional certification in 2001

$390 168.2 $65,598.00

Karen Messner Manager; joined firm in 2002; received professional certification in 1997

$390 5.6 $2,184.00

Linett Wong Manager; joined firm in 2008; received professional certification in 2007

$390 171.6 $66,924.00

Saeryun Song Senior; joined firm in 2010; received professional certification in 2010

$330 113.9 $20,811.00

Aaron Wong Senior; joined firm in 2005; received professional certification in 2005

$330 6.0 $1,800.00

John Go Senior; joined firm in 2007 $330 38.2 $12,606.00

Joseph Padre Senior; joined firm in 2008 $330 4.4 $1,452.00

Kathryn Troxel Senior; joined firm in 2006; received professional certification in 2005

$330 4.0 $1,320.00

Nin Liu Senior; joined firm in 2006; received professional certification in 2006

$330 11.5 $3,795.00

Salli McElligott Senior; joined firm in 2006 $330 9.0 $2,970.00

Tracy Akin Senior; joined firm in 2004; received professional certification in 2004

$330 28.0 $9,240.00

Soom Dash Staff; joined firm in 2008 $150 0.5 $75.00

Swetha Bhuvaneshwari

Staff; joined firm in 2008 $150 1.0 $150.00

Justin Rucker Staff; joined firm in 2011 $150 68.8 $10,320.00

Akshatha Sheth Staff; joined firm in 2006 $150 4.1 $615.00

Alexander Hannon Staff; joined firm in 2006 (rehired in 2007); received professional certification in 2007

$150 14.1 $2,115.00

Anil Kalai Staff; joined firm in 2006 $150 12.0 $1,800.00

Betty Raju Staff; joined firm in 2006 $150 0.5 $75.00

E.G. Balaji Staff $150 0.6 $90.00


6



certification

Hourly Billing Rate

Total Hours Billed

Total Compensation

Jia Wan Staff; on rotation from China; joined SF office in 2008

$150 2.0 $300.00

John Vega Staff; joined firm in 2010 $150 62.5 $9,375.00

Leela Bhargavi Staff; joined firm in 2009; received professional certification in 2008

$150 4.0 $600.00

Nini Hung Staff; joined firm in 2009 $150 22.3 $3,345.00

Pavana Gopi Staff; joined firm in 2006 $150 79.0 $11,850.00

Rajashri Panjala Staff $150 115.5 $17,325.00

Roopashree Mastripal

Staff; joined firm in 2008 $150 42.7 $6,405.00

Sandeep Radhakrishna

Staff; joined firm in 2006 $150 2.0 $300.00

Shrikant Jeevanrao Murnal

Staff; joined firm in 2009 $150 15.0 $2,250.00

Soumya Dayal Staff; joined firm in 2009 $150 4.0 $600.00

Terilyn Mishimi Staff; joined firm in 2005 $150 1.1 $165.00

Vinod Prabhakar Staff; joined firm in 2002 $150 110.0 $16,500.00

Yan Li Staff; joined firm in 2004 (rehired in 2008); received professional certification in 2008

$150 26.5 $3,975.00

Beatrice Ingles Staff; joined firm in 2000; received professional certification in 2004

$150 17.0 $2,550.00

TOTAL

1,754.1 $535,708.00

Total Fees: $535,708.00

Total Hours: 1,754.1

Blended Rate: $305.40


7

Contingency Fee Services


Position; year started at firm; year received initial professional certification

Total Hours Billed

Jeff Franco Partner; joined firm in 1983 (rehired in 1991); received professional certification in 1985

7.5

Yvette Tahmassian Executive Director; joined firm in 2006; received professional certification in 2001

9.0

Peter Smith Executive Director; joined firm in 2006; received professional certification in 1997

29.0

Thomas Bernard Senior Manager; joined firm in 2007; received professional certification in 2005

149.3

Nancy Flagg Senior Manager; joined firm in 2001; received professional certification in 2003

0.8

Cheryl Filippou Senior Manager; joined firm in 1998; received professional certification in 2000

21.6

Harold Corum Manager; joined firm in 2007; received professional certification in 1995

22.8

Bridget DuBois Manager; joined firm in 2007; received professional certification in 2006

258.8

Sonjia Barker Senior; joined firm in 2007; received professional certification in 2006

6.1

Moiz Mohammed Senior; joined firm in 2006 (rehired in 2007); received professional certification in 2006

1.5

Jeffrey Ewan Senior; joined firm in 2003 10.1

Amy Jo Curd Staff; joined firm in 2007; received professional certification in 1997

349.8

Brian Michael Ellis Staff; joined firm in 2008 1.8

Lisa Johnson Staff; joined firm in 2009 1.0

Ryan Jeremy Boyd Staff; joined firm in 2008 5.2

TOTAL 874.3

Total Fees: $321,834.50

Total Hours: 874.3


8

COMPENSATION BY PROJECT CATEGORY AUGUST 13, 2008 THROUGH MAY 1, 2013

Project Category Total Hours Total Fees

Fee / Employment Applications 79.5 $32,566.00

Routine On-Call 23.2 $12,310.50

Business Return Preparation 1,593.4 $467,083.50

Property Tax Appeals 915.6 $337,344.50

9100 Ruling Request 16.7 $8,238.00

TOTAL 2,628.4 $857,542.50


9

EXPENSE SUMMARY AUGUST 13, 2008 THROUGH MAY 1, 2013

Expense Category Service Provider (if applicable)

Total Expenses

Mileage N/A $528.00

Tolls N/A $8.00

Parking N/A $230.00

Meals N/A $32.00

Lodging N/A $200.00

Miscellaneous N/A $30.00

TOTAL $1,028.00



In re: ) Chapter 11 ) MERVYN’S HOLDINGS, LLC, et al.,2 ) Case No. 08-11586 (KG) ) Debtors. ) Jointly Administered )


) Hearing Date: 7/17/13 at 2:00 p.m. (ET)

FINAL APPLICATION OF ERNST & YOUNG LLP FOR ALLOWANCE OF

COMPENSATION FOR SERVICES RENDERED AND FOR REIMBURSEMENT OF EXPENSES AS TAX SERVICES PROVIDER TO THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM AUGUST 13, 2008 THROUGH MAY 1, 2013

Pursuant to section 328 of title 11 of the United States Code (the “Bankruptcy Code”),

Rule 2016 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), and the

Order Granting Motion of the Debtors and Debtors-In-Possession for an Administrative Order

Pursuant to 11 U.S.C. §§ 105(a) and 331 Establishing Procedures for Interim Monthly

Compensation and Reimbursement of Expenses of Professionals [Docket No. 333] (the

“Administrative Order”), Ernst & Young LLP (“EY”) hereby files this Final Application for

Allowance of Compensation for Services Rendered and for Reimbursement of Expenses as Tax

Services Provider to the Debtors and Debtors-in-Possession for the Period from August 13, 2008

Through May 1, 2013 (this “Application”). By this Application, EY requests final allowance of

$857,542.50 as compensation and $1,028.00 for reimbursement of actual and necessary expenses

for the period from August 13, 2008 through and including May 1, 2013 (the “Compensation

Period”). In support of this Application, EY respectfully represents as follows:




11

Background

1. On July 29, 2008 (the “Petition Date”), the Debtors filed voluntary petitions for

relief under chapter 11 of the Bankruptcy Code. On August 7, 2008, the United States Trustee

for the District of Delaware (the “U.S. Trustee”) appointed a statutory committee of unsecured

creditors (the “Committee”).

2. On September 12, 2008, the Debtors filed their Application for Order Authorizing

the Debtors and Debtors in Possession to Retain Ernst & Young LLP as Tax Services Provider

Nunc Pro Tunc to August 13, 2008 (the “Original Application”). On October 2, 2008, this Court

entered an order [Docket No. 565] (the “Original Retention Order”) granting the Original

Application and approving the retention of EY to provide the Debtors with certain tax advisory

services necessary during these cases.

3. On February 4, 2009, the Debtors filed their Supplemental Application for an

Order Expanding the Scope of Employment and Retention of Ernst & Young LLP to Include

Additional Tax Advisory Services, Effective Nunc Pro Tunc to January 5, 2009 (the “First

Supplemental Application”). On February 25, 2009, this Court entered an Order [Docket No.

2914] (the “First Supplemental Retention Order”) granting the First Supplemental Application.

4. On December 28, 2009, the Debtors filed their (Second) Supplemental

Application for an Order Expanding the Scope of Employment and Retention of Ernst & Young

LLP to Include Additional Tax Advisory Services, Effective Nunc Pro Tunc to November 30,

2009 (the “Second Supplemental Application”). On February 2, 2010, this Court entered an

Order [Docket No. 4538] (the “Second Supplemental Retention Order”) granting the Second

Supplemental Application.


12

5. On January 17, 2013, the Debtors filed their (Third) Supplemental Application for

an Order Expanding the Scope of Employment and Retention of Ernst & Young LLP to Include

Additional Tax Advisory Services, Effective Nunc Pro Tunc (the “Third Supplemental

Application”). On February 14, 2013, this Court entered an Order [Docket No. 7246] (the

“Third Supplemental Retention Order”) granting the Third Supplemental Application.

6. By order dated March 20, 2013 [Docket No. 7323], this Court confirmed the

chapter 11 plan proposed by the Debtors and the Committee. That plan became effective on

May 1, 2013.

Compensation Paid and Its Source

7. All services for which EY requests compensation were performed for or on behalf

of the Debtors. EY has received no payment and no promises for payment from any source other

than the Debtors for services rendered or to be rendered in connection with the matters covered

by this Application.

Supporting Detail

8. The supporting detail for the Compensation Period is attached hereto as Exhibits

A and B. Exhibit A contains time logs describing the time spent by each professional during the

Compensation Period. Exhibit B contains a detailed record of the reimbursable expenses

incurred by EY during the Compensation Period.

Summary of Services

9. The services rendered by EY during the Compensation Period can be grouped into

the categories set forth below.

A. Routine On-Call

Total Fees Sought: $12,310.50; Total Hours: 23.2.


13

This category includes all matters related to services provided regarding routine

overall tax advice.

B. Business Return Preparation

Total Fees Sought: $467,083.50; Total Hours: 1,593.4.

This category includes all services related to EY’s preparation of various federal,

state and local income and franchise tax returns for the Debtors.

C. Property Tax Appeals


This category includes all services provided on a contingency fee basis

representing the Debtors in assessment of property tax appeals, discussions, negotiations and

informal hearings with representatives of the relevant taxing jurisdictions and related services,

including assisting the Debtors with updating quarterly property reports.

D. 9100 Ruling Request


This category includes all services related to EY’s preparation and submission of

a private ruling letter request to accept a late filed Form 1128.

E. Fee / Employment Applications


This category includes all matters related to EY’s retention applications (and

associated declarations) and fee applications. This category also includes all time spent related

to EY’s connections check efforts in connection with its retention.


14

10. The total time spent by EY during the Compensation Period was 2,628.4 hours.

The blended hourly rate for EY professionals during the Compensation Period (excluding

services performed on a contingency fee basis) is approximately $305.40 per hour.

Expense Reimbursement

11. The expenses that have been incurred by EY during the Compensation Period are

of the types that EY normally bills to its non-bankruptcy clients, and are charged in an amount to

compensate EY only for the actual cost of the expense. EY has made reasonable efforts to

minimize its disbursements in these cases. The expenses EY incurred were necessary,

reasonable and justified under the circumstances to serve the needs of the Debtors.

Legal Standards

12. EY was retained pursuant to section 328(a) of the Bankruptcy Code. EY’s

requested fees and expense reimbursements are subject to review under the standards of section

328(a) of the Bankruptcy Code, except that the U.S. Trustee is entitled to review EY’s fees and

expenses under the standard set forth in section 330 of the Bankruptcy Code.

13. Section 328(a) of the Bankruptcy Code provides, in pertinent part:

“The trustee, or a committee appointed under section 1102 of this title, with the Court's approval, may employ or authorize the employment of a professional person under section 327 or 1103 of this title, as the case may be, on any reasonable terms and conditions of employment, including on a retainer, on an hourly basis, on a fixed or percentage fee basis, or on a contingent fee basis.”

11 U.S.C. § 328(a).

14. Section 328(a) of the Bankruptcy Code further provides that the Court may allow

compensation different from the compensation provided under the previously-approved terms

and conditions after the conclusion of such employment, only if such terms and conditions

“prove to have been improvident in light of developments not capable of being anticipated at the


15

time of the fixing of such terms and conditions.” 11 U.S.C. § 328(a). While the bankruptcy

Court has discretion to alter fee agreements when the circumstances warrant, such alteration

must be supported by evidence that the fee terms proved to have been improvident by reason of

subsequent developments not capable of being anticipated at the time of the order fixing the

compensation arrangement. See, e.g., In re Confections by Sandra, Inc., 83 B.R. 729 (9th Cir.

B.A.P. 1987) (absent evidence of unanticipated developments, a bankruptcy Court abuses its

discretion by altering a previously approved fee arrangement). Where the Court specifically

approved a professional’s employment and its compensation arrangement under section 328(a)

of the Bankruptcy Code and there is no evidence that unexpected or unforeseen circumstances

have occurred that would cause the approval of the compensation arrangement to be

improvident, the Court cannot conduct a section 330 reasonableness review of the fees requested.

See, e.g., In re Olympia Holding Corp., 176 B.R. 962, 966 (Bankr. M.D. Fla. 1994).

15. EY has provided valuable services to the Debtors during these chapter 11 cases,

and EY respectfully submits that the professional services for which it requests compensation,

and the expenditures for which it seeks reimbursement, in this Application were necessary for

and beneficial to the orderly administration of the Debtors’ estates. The services that EY

rendered to the Debtors during the Compensation Period require a high degree of professional

competence, and EY was required to expend substantial time and effort in providing those

services. At all times during the Compensation Period, EY performed efficiently, effectively and

economically, and the results obtained have benefited the Debtors, their estates and creditors.



In re: ) Chapter 11 )

MERVYN’S HOLDINGS, LLC, et al.,1 ) Case No. 08-11586 (KG) ) Debtors. ) Jointly Administered

CERTIFICATION OF COMPLIANCE WITH

GUIDELINES FOR FEES AND DISBURSEMENTS FOR PROFESSIONALS IN DISTRICT OF DELAWARE BANKRUPTCY CASES

Jeffrey S. Franco, after being duly sworn according to law, deposes and says:

1. I am a partner of Ernst & Young LLP (“EY”), the tax services provider to the

above-captioned debtors (the “Debtors”). This certification is made pursuant to the United States

Trustee’s Guidelines for Reviewing applications for Compensation and Reimbursement of

Expenses filed Under 11 U.S.C. § 330 (the “Guidelines”) in support of EY’s foregoing

Application (the “Application”). I am EY’s Certifying Professional as defined in the Guidelines.

2. I have read the Application and certify that, to the best of my knowledge,

information and belief formed after reasonable inquiry, except as specifically indicated to the

contrary herein or in the Application: (a) the Application complies with the Guidelines; and

(b) the fees and disbursements sought by EY fall within the Guidelines, are billed at rates and in

accordance with practices customarily employed by EY and generally accepted by EY’s clients.

In seeking reimbursement of an expense, EY does not make a profit on that expenditure.




RLF1 8765289v.1


In re: ) Chapter 11 ) MERVYN’S HOLDINGS, LLC, et al.,1 ) Case No. 08-11586 (KG) ) Debtors. ) Jointly Administered ) ) Hearing Date: 7/17/13 at 2:00 p.m. (ET)


NOTICE OF FINAL APPLICATION OF ERNST & YOUNG LLP

FOR ALLOWANCE OF COMPENSATION FOR SERVICES RENDERED AND FOR REIMBURSEMENT OF EXPENSES AS TAX SERVICES PROVIDER TO THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD

FROM AUGUST 13, 2008 THROUGH MAY 1, 2013

PLEASE TAKE NOTICE that Wilmington Trust, National Association as the

plan administrator (the “Plan Administrator”) on behalf of the above-captioned debtors

(collectively, the “Debtors”), has today filed the attached Final Application of Ernst & Young

LLP for Allowance of Compensation for Services Rendered and for Reimbursement of Expenses

as Tax Services Provider to the Debtors and Debtors-in-Possession for the Period from August

13, 2008 through May 1, 2013 (the “Application”) with the United States Bankruptcy Court for

the District of Delaware, 824 Market Street, 3rd Floor, Wilmington, Delaware 19801 (the

“Court”).

PLEASE TAKE FURTHER NOTICE that objections, if any, to the Application

must be made in accordance with the Administrative Order Establishing Procedures for Interim

Compensation and Reimbursement of Expenses of Professionals (the “Administrative Order”)

dated August 27, 2008 [Docket No. 333], must be filed with the Clerk of the Bankruptcy Court

for the District of Delaware, 824 North Market Street, Wilmington, Delaware 19801, and be

1 The Debtors in these cases, along with the last four digits of their federal tax identification numbers, are Mervyn’s Holdings, LLC

(3405), Mervyn’s LLC (4456) and Mervyn’s Brands, LLC (8850).

Case 08-11586-KG Doc 7505-1 Filed 06/14/13 Page 1 of 3

2 RLF1 8765289v.1

served upon and received by: (i) the Debtors, Mervyn’s LLC, 6200 Stoneridge Mall Road, 3rd

Floor, Pleasanton, CA 94588 (Attn: David Robson); (ii) counsel to the Debtors, Morgan, Lewis

& Bockius LLP, 101 Park Avenue, New York, NY 10178 (Attn: Wendy S. Walker, Esq.); (iii)

co-counsel to the Plan Administrator, Richards, Layton & Finger, P.A., One Rodney Square,

P.O. Box 551, Wilmington, Delaware 19899 (Attn: Mark D. Collins, Esq.) and Cooley LLP,

1114 Avenue of the Americas, New York, New York 10036 (Attn: Jay R. Indyke, Esq.); (iv)

Office of the U.S. Trustee, District of Delaware, J. Caleb Boggs Federal Building, 844 King

Street, Suite 2313, Lockbox 35, Wilmington, Delaware 19801 (Attn: Jane Leamy, Esq.); and (v)

counsel to any statutory committee appointed in these cases (collectively, the “Notice Parties”)

so as to be received no later than July 5, 2013 at 4:00 p.m. (ET) (the “Objection Deadline”).

Only those objections that are timely filed, served and received will be considered by the

Bankruptcy Court.

PLEASE TAKE FURTHER NOTICE that a hearing to consider the Application

will be held on July 17, 2013 at 2:00 p.m. (ET) before the Honorable Kevin Gross, United

States Bankruptcy Judge, at the Bankruptcy Court, 824 North Market Street, 6th Floor,

Courtroom 3, Wilmington, Delaware 19801.

IF NO OBJECTIONS TO THE APPLICATION ARE TIMELY FILED,

SERVED AND RECEIVED IN ACCORDANCE WITH THIS NOTICE, THE

BANKRUPTCY COURT MAY GRANT THE RELIEF REQUESTED IN THE

APPLICATION WITHOUT FURTHER NOTICE OR HEARING.


3 RLF1 8765289v.1

Dated: June 14, 2013 Wilmington, Delaware

Respectfully submitted,

/s/ Andrew C. Irgens Mark D. Collins (No. 2981) Daniel J. DeFranceschi (No. 2732) Christopher M. Samis (No. 4909) Andrew C. Irgens (No. 5193) RICHARDS, LAYTON & FINGER, P.A. One Rodney Square 920 North King Street Wilmington, Delaware 19801 Telephone: (302) 651-7700 Facsimile: (302) 651-7701 Email: [email protected] [email protected] [email protected] [email protected]

Attorneys for the Plan Administrator


EXHIBIT A



S!J ERNST & YOUNG INVOICE NUMBER: USOI23836476

November 24, 2008

PLEASE REMIT TO:

Mr. Rodger Meads, VP, Treasurer Mervyn's LLC

Ernst & Young LLP Dept. 6793

22301 Foothill Boulevard Hayward, CA 94541

Los Angeles, CA 90084-6793

EJN: 34-6565596

BU: US072 CLIENT NUMBER: 60003727

Billing for professional tax services rendered from August 13 through October 31, 2008 in connection with the following:

• Assistance regarding conflict checks for court approval including the following:

o Obtain creditor list from Mervyn's bankruptcy counsel; o Compare the credit list to E&Y internal client list; o Create and send conflict check questionnaires to team leader on all

clients involved with Mervyn's; o Process and review responses including telephone calls with client

team leader; o Perform fo !low-up procedures.

• Conference call on August 13, 2008 between Jeff Franco, Nancy Flagg and Danni Dunn to confirm next steps to get engaged as well as federal and state tax services Mervyn's will need during its bankruptcy.

• Review of draft affidavit from counsel and status of all internal confirmation procedures from conflict team. Discussions with counsel regarding affidavit.

• Telephone calls between Ernst & Young personnel and counsel to clarify scope of work in response to question from debtor's counsel. Telephone calls with Client to clarify scope.

• Consultations related to Mervyn's executive tax return program transition issues created as a result of bankruptcy. Communication with all Mervyn's executives regarding situation and assist them to find new tax provider.

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE COPY Due Upon Receipt

CLIENT COPY



Jff!J ERNST & YovNc Page: 2 Invoice: US0123836476

Individual Rank Jeff Franco Partner Danni Dunn Partner Susanne Morrow Partner Tom Quek Sr. Manager Barbara N iss Manager Linett Wong Manager Aaron Wong Senior Beatrice Ingles Client Serving Assoc.

Total Due

Wire Transfer: Wachovia Bank, NA Chapel Hill, NC ABA#: 03120 1467; Swift code: PNBPUS33 Accounl name: Ernst & Young U.S. LLP A/C#: 2000032587256

Rate 585 585 585 480 390 390 300 !50

Hours 17.0 $ 9,945

1.0 585 11.5 6,728 12.0 5,760 7.6 2,964

14.3 5,577 6.0 1,800

17.0 2 550

~~~.202

ACH Transfer: Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031000503 Account name: Ernst & Young U.S, LLP AIC #: 2000032587256

Reference Client and Invoice Number on Electronic Transmittal

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE COPY DUE UPON RECEIPT

CLIENT COPY



i!J ERNST & YOUNG INVOICE NUMBER: U$0123836548

Mr. Rodger Meads, VP, Treasurer Mervyn's, LLC

November 24,2008

PLEASE REMIT TO:


22301 Foothill Boulevard Hayward, CA 94541


EIN: 34-6565596


First progress billing for professional tax services rendered through October 31, 2008 in connection with preparation ofthe U.S. federal, Form 1065, state and local income and franchise tax returns for Mervyn's LLC for the year ended February 3, 20087, in accordance with our Statement of Work- Business Return Preparation Short Year November 28, 2007 through February 2, 2008 dated August 22, 2008.

Individual Rank Rate Hours Jeff Franco Partner 585 1.5 Tom Quek Sr. Manager 480 12.0 Julie Louie Manager 390 39.0 Tracy Akin Senior 330 I 0.5 Ning Liu Senior 330 10.8 Wing Tam Senior 330 70.0 Alexander Hannon Staff 150 14.1 Yan Li Staff 150 1.0 E.G. Balaji India Staff 150 0.6 Rajashri Panjala India Staff 150 89.5 Vinod Prabhakar India Staff 150 23.0

Total Due

Wire Transfer: ACH Transfer:

$ 878 2,592

15,210 3,465 3,564

23,100 2,115

150 90

13,425 3 450

$!i~,U~2

Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031201467: Swift code: PNBPUS33 Account name: Ernst & Young U.S. LLP A/C#: 2000032587256

Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031000503 Account name: Ernst & Young U.S. LLP AIC #: 2000032587256

Reference Client and l11voice Number on Electronic Transmittal


CLIENT COPY



ill ERNST & YOUNG INVOICE NUMBER: USOI23836560

November 24, 2008

PLEASE REMIT TO:


Judy Bame, Group Manager, Lease Administration Mervyn's LLC 2230 I Foothill Boulevard Hayward, CA 94541


EIN: 34-6565596


Billing for professional tax services based upon estimated Net Tax Savings for real property tax assessment reductions, in accordance with the Statement of Work- Property Appeal Services dated August 22, 2008

(See detail attached for list of store locations and fee calculation.)

Total Due


$69.836

Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031201467; Swift code: PNBPUS33 Account name: Ernst & Young U.S. LLP AJC#:2000032587256

Wachovia Bank, N.A. Chapel Hi!!, NC ABA#: 031000503 Account name: Ernst & Young U.S. LLP NC #: 2000032587256



CLIENT COPY


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Confirmation Store Received Number

10/2212008 184 1 0/2212008 184 1 0/2212008 1 S4 10/1412008 219 10114/2008 219

Parcel

1015071060000 1015071060000 1015071060000 619-381-06 619-381-06

City

Chino Chino Chino Santa Maria Santa Maria

Mervyn's Real Prop Billing 10-200S.Jds

County State Tax Year Tax Rate Initial Value

San Bernardino CA 2006 0.010564 $ 16,909,000 San Bernardino CA 2007 0.010542 s 17,247.180 San Bernardino CA 2008 0.010566 $ 17,592,124 Santa Barbara CA 2007 0.0106501 $ 9,907,260 Santa Barbara CA 2008 0.0106629 $ 10,105,405

10-2008 Billing

Reduced Est. Tax Est. E&YFee@ Value Reduction Savings 35%

$ 11,082,000 $ 5,827,000 $ 61,556 $ 21,545 $ 11,303,640 $ 5,943,540 $ 62,657 $ 21,930 $ 11,529,713 $ 6,062,411 $ 64,055 $ 22.419 $ 9,384,000 s 523,260 $ 5,573 $ 1,950 $ 9,571,680 $ 533,725 $ 5,691 $ 1,992

Total Est. Savings $ 199,532 69,836


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£±tf:!'~'' -

[.~~.~!~1!!~~-~~--?_EEiicat!_o._n·s· w~empl_2yt!l~_l)t apE!is:?!!.~~s

· Ou-ekThomasl

·''"'\k{_~},\~;1t:(Lr,r,~';fi~ftt~T~~~;> :uso11385740) 'U$0113857 40f:

)12215582)_

iY.'J.2!}!.h.~!!lrtet Yj_lJ.S01276!.~-~-~--

. Ni~~.!.!:@rbara Ann {U~_£12698_?~~1

,WS~~!!!_netY. (~$012761969)_

-Franco,Jeffrey S (U$01141 0868) :J~9le5.Beatrice -(US01186032_Q} _ _.= __ _

~~2.~9.J:.l!!!let Y. (U$0127619691

~que~_!_Thomas Lloyd (US01221558n. ____ _

--~-r~9:'.·.~~J!~ey s (US01141.Q~~~L .. __ .. _. l_l}~.l~.~~~-~~tr.i9? (US01186030..Q) __ .. __

__ W()_I!£1 .• ~::~n_.§.ong (US01=?_3_~~?_?-~)_

.. ~9.n.kt~.l::i!:1_!1t?t Y. (U$0127619691_ : l~g_l~..§-~~atrice (U$01 )~6-~QQL_

. 9!:!~~__,.I~lomas Lloyd (US012215_~~~-·InQ_les,l3eatrice (U$011860300)

: ~-?.09~Li~.D~.Y:J~~o12i6~I~T~---~~---

Fra_nco,Jeffrey S (U$011410868) ~ i~9~-~-~~i~-riee-(DS01-i8§~~~--

:_w9_~_a._~!!!..net Y. (U§.q12761969) _____ _

--~~D.Q~~-i~!:I~!.Y- (US01276192._~---~-In_9_!~~1~eattice (USO~ 1860300) . M.orrow,Susanne M (U$0113857 40)

;_M{)_(rg~.-~-~~niJe M (US~-!_!~~?_7 4§)"'-

:wong~!:.i£1~t Y._{I}.§.Q~276196~----

: Fra'!~()._~_~if~Y.§.J1!. :?9_1_!_ 41 08~[-

___ '?f(}_~~!:-ii!l!.~t Y. {U_~_12761969) __

,Fr:a,n~~~§..tf!~-~~1}.~-~!_141086~---·---~ !n_gl~-~.1?~-~t!:l~. {Y§~.!.~§.q~9_q) ___ _

!='"'"""' tefft-""" S tUS01 '1410868\

Mervyn's Application Period: August 13, 2008. October 30, 2008

-----T;,;k~~~Yi~ti6tlit;:':~7:&1iB~P"' ,,~~-~!~;~>Jt3~~nRMeni<:W~lfit\W:ittr!~1t:<7' 1585 jupdatlna Individual sow · sas· --- ----rcon· ------------~l!-~. ba~-~~-· ~· -·· i41;SU _ )bankruptcy calls · - · - -~-TDfSCU-SSed the EY-€1-i£i~igement schecru·!e-reg-a!-drng MefVYn's Inc Chapter 11 T

;390 ___ Jstatus with Tom

390 _ j met wf SM re: what she wante_d, c:re_ate spre_adsheet needed, met w/ MD _ , ---lre·viewed email corresPOndence and· a1·1·i'fetent.'it511-9uidanc'e.Send email to;--

· 390 ~rotator to check on availability. ------! ReviewNovember 2007 buy:out s·ow-"th8f0uek prOPOses to resubmit to

585 . lthe Court and provide feedback.

-fSif -_-~_JReVieWPill:ai1dti"~~r:( F!a~9 . ·--- _ ----~~~-~=· ! reviewed email correspondence and ch11 retention guidance. send email toi

390 !rotator to check on availability. i -·- ·1 bankruptcy letters,--confliCt"CfiiCk progress: calls w/nancy t1agg and bea---·;--·-

048_g_ ---~---..-l!~~les ---~-·---··-·- __________ ..... . . ___ ........... --.- ·

1 Find and send org chart to Marg and Stephen. Call with Quek re status 585 !beg!nnina of conflict check_ C!arifv ownershio of Cerberus.

"150"- i Review PUL and update flieS •tor· confti(£Ch"eck{rlgteam· ; ·3oo· ---·--ICrectitOrstdebtors - -~-- .. · - --------------- -----r---... . --------1 read emalls from Beatrice reg·afdiOg cOOne<:ttOi-l_d_a_ta-bi"se~a-n_d_co_iifl_ic-t ~--

:390 .150 .

~480 '150"

''396

'585 "1-56

:390

390 ··:,·so-·---sas·

-·-·t·sas·

'390

585

390

585 ---150

585

!check testingg. training meeting and discussed project with Aaron. email !information to Aaron and assisted Aaron on conflict check. asked Beatrice !on connection database TRevieW PI!L and ul:ldate fifeS-for C-orifilCi Ch€Ck.Trl0'te~a~m::-~-

!~~~~~~ {letters, 1 - --- --·---· JagQ-and be8-

iCOnve-'rsa"'"u"·o~n~w~i"th R. MU!-PhYTt.f Flagg regardii19 fOnow up on check t~~ai! team to check o~_th~ (??i1mct (ileiCk: St~~l!~--==--~~-

~Get SOWs finalized and out to Judy Same and Meads. Discuss with Tom

[§.~~rd how ~~~~e o~~-~r:tf!_i_~--~~~~_!11_?._~ ~m~~e~b~a~c~k~w~ith~a~co~m~m~e~nt i Review PilL and update files for Conflict Checking team

----- ;re8d cOrrespondarlCe and fe5PQrld€f.;i i-€pQrt._ status conferenc calL !discussed BofA follow up ',yjth_ Be_atri<:<;! ____ ,. . ___ _ _ _ ; lfollow up on outstarld suiVeYaild draft ema-il to-MIChaertOVerity sofA.--- ·r--·

read correspondence emai!s 1

)fiSe$-feceiVi:(ffr-6-m SUrV€jS-SerltiPrePare report for review ;·-1emall streitz re disContinuance· Ot work---- - -----·- --;---(!VW-fiiesro·rvcs wl executiVes· -. ·-- ·-----~~~--r------

- -------HOITOW'lJPOn B ofJrengagement w'ith 'MiCh8eT6ililk." "discuss process and .

ifol!ow up issues with Beatrice. read correspondance email. discussed ioutstanding survey with Sea and Tom. discussed follow up plan with Bea

~-~!!9_.!.2~---~~- -~~ --- ---- . '------- -.. ___________ ..... _______________ , __ _ ·Email from bankruptcy counsel re: opportunity to get our engagements ; approved if we submit signed engagement letters by next week. Follow up iwith Bame and Meads.

-~fO'i!OW up·c;n-8 of A engaQ-effieni with Mich·aeronak~dfS"cuss-processa-ne~-·· follow up issues with Beatrice. read correspondance emaiL discussed outstanding survey with Bea and Tom. discussed follow up plan with Bea

-------+~0,?_1.:.~ ________ ,__ . ------------------------~~--~-·------j-----Follow up with team on discussion with Meads and determining what still ~

~needs to be in order to process our SOWs with Bankruptcy Court Revie.V -responses·rece!{e~{fiom _SUrVeY's -seri_tfP~epa;:e report'ito~r~r=e~vi=eccw.

--_ASSiSt! earn with ffiOredifficuii conflict checks, have-p-hOne cans wi~ ·partners and meet with TO to review current status of TSNSOW

c-·~'_!('-=-~811"3/08]":~*41"0-O.T 8/13/08 410

0

f_-o-r ----- 8/13to8 480

0.5~ 8113/08 195 0

0.3 81141081 117 . -- I 0.5 8/14108! 195

-------------,---~~

0.5: 8!15/081 293

2-~-- --~8i15Joal 375

?-_2i 8/15/081 85S

1.o: -- -~~18/081 48C --r ---1.o· ---~~19/081 585 ~~~-~- 8/19/08 37~

6.0, 8i19/08i 1,800!

2.~' ~/_191081 1,131

1·.5~. -~l?J?iOa-'-l·~- 225

--=~ ... ~~~ ··~ 2.0" 8/20/08 '"''"" 0_4T - 8/iHuo o~J: )i2:1,'iio.iit8l--~~-1,;1_

i I

----~_.5~ - -~~2.2.~{._- -- 876 1.5: 8/2~~~f-··---~?-~

' 1.0 8/22/08~ 390, -----~--

! 2.1 8/25/08! 819

{~; --~~~~~~:r=-~~ -~~~ ~':'! ------ "'

o_5· ~i2_7i_~ _____ .:\:!-'

812? /08( i '053

I

0.5 8/28/08: 293

1.1 ~~?_?{~.~-) ..... --.~~--- --- ----~

1.0 9/2/081 585 -1_1-- .. 9i2i0~[-:r6s

1.0 9/3/08 585


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MefV)'n's Application Period: August 13, 2008- October 30, 2008

~-YifY,\j)~1t;t§fJtiWI%fB111;fit~-i~%Wi\f#!tit{'ft::¥.:1ttJ;ii:fPfViHldQi'C:m:;1;~j1;~Mi[\'JJ1!4'Jhl'ff~W;7.0t'01~¥1~Jt~}if;~h'K},I?!JI' e >~·D®.COP!Iimt~'t§,\f.~~'it~@ffi:$f%tl¥:Wfi4£%f~1:l'ffr}-;:.:::·:'' · - -·· ·:-;:-.~-;~·~'@:i~fttt~~;tf;ib>Jilfif&\~lr,}(t;!!fN]ilLo-'"'', --~~efTlp!_oyment app!icatiol}_~----.. ·--------i!~gl~s,f3:~c>~~~- (US011860300) --------------i-~-~_9_ ; Revi_~_~_responses received from surv_e(~ __ s_entJPrepare -~~E..'!-J2~.!:.f!_~~~--------~-- ~! F~~~ll]p_1_9yment a0?J~!~?ns --··- ·---·· ... ~~()_rrow,~_l;IS<!n~~-~j_~§_Q! 138_?_?.~ ____________ !_~~~-- ,~mail ed beck re t/r fees _ _ _ _ _ ---------~---·------ .. - · - - - ·

· . Read WSJ article from S Morrow indicating that Mef'IJ)'ns LLC ls suing its

1 ~-~~e_f!"'P.l~.'t!!lent_~p_e_l_~,!!!?.~--. _____ ....... _ LE~i:I_!)CO,J~ffre_y -~_fUS0114 !Q~~_?.L ___________ .... :.~~~-F~_e_~!?!!?l'!"D_~-~~ .. ~Q~~c:<!P~.£--·---- _______ JMor[O:w,!?u~_3f1f1.~-~ (L!§__q_1_~-~~~?~0l_ ________ ~_~85

;Morrov--',EiUS:S(lne_ M (US011385740) 585 --7Ni.{., R-::.rhc<>..;, !{..,,.;'(i"i_~ii1?Mi<AS3) --------·-~_90

f__~~ml?.!.?"l_l_'!l5JD.t ae_p!ications __ _ _ ___ lfranc;o,Jeffrey_ S (US011410868) __ i585

f~~rnP!9Yi0~~f~erA~tions __ ~=--- _ }n_Q!_~~'~e?~~IQ:§_g_~}~_~Q3.QQL_--=--~-~-j15o . .

f.~~f!~_p_l_()~erJf applications ----·-·- : Ouek,Th9m~s V9Y~ _{~§Q1.221558~-----·__0_S_Q

t!>.ff.-oy SJl!.~~J-~410868}__ ~ M (US011385740) ~-ivf(U$011385740) ~tll

~~~-?. '585

. -~'£;85 -585

).19rro_w,Susanne_ M (US011385740) ?85

"----~Y.Y?_~9,_~ij1~~ffJQ§~-i~~~~~~~-~=----=-=~- ---, 39fi

Fr< Mo

"""'"''' S (IJS011410868) eM(L ~-r;i·i--

__ i_M __ I_ ~-~

585 ---·sss "'585 -~585

-585"

--~ Ff?n(;IJ,~-~-ff[~Y.~.{~§g_1_1 ~1Q?.?.~--- _ 585

lf~-~-ll]f?lo~n~ .~EP.!L~J!.l?~------- __ :f!~!'l~J~!fr~y_ §__{l}_SO!_~~~-Q_~~------··-" ~?-~5 ~:~i~~~~~~~~~:~~·::~-~--_.--~---~ -~~;z~:~~~;:~~~- i~~~ ~-}~:~~=---=--=· -·ri~~

,_Niss_.Barbara Ann (US0126_98853}

: ~T~~~$-~!_00~~~-~~-fQ~Q~if~~:S.~~j~-------'390

'"'"3"90-

j!:~~f!!pl_o~Jl-~."!Pei!£3_~~-~~ ________ _ -~ F r:anco~~~~Y _§_(l}_§_Q1.:!:!.~-q~~8)_ .

~J?~'!.~~plo~t3:~~-§.e.e!~!!2!:!~----- __ ~-f~~nco)_~~~y__§ __ {ld.§_~_! __ 1_~ 19_~~~2. _

IE~~-~e!.t?Yme0!_~.P2~9!l~.C>.r.!~- ·--~------ _ ___ _ _!:@(l?;~,c-l_~ff~e;~ .? . .t'::l.~~-1_!_~_1_(:}_8_~-

_F~ane<?._~effr_~y ~ _(y~q)_1_41_<?.~~8) __

1'=="""-.Jeffrev S <US011410868l

\sss -----------~---·

·sss

j585

585

585

· PE investors. Forward to Marg and Stephen to see if this creates a new conftict Follow up with partners not responding to our questionnaire to assist team.

:diSCuss·transmonwJeiiCWTseaVaQe-<"mesec --mervyns bankruptcy issues; tic ed beCk; .. dTScuss emails re beck and wallen

i/Teffilild tom;

articie .. -~- ----·-·--- ------------------------ V • .<

"ReVJew·attadavit frOm Tetroarida!SOStatus Of an inierrla!COrifiimation ---'--

procedures from Beatice Ingles. Call to Tetro re: delay in time to present our SOWs.

:·R~~i~~j~~S.~!=!.o~_n~_._~.~~c_o~~c'3~_"iy"_~;;;; !9~·surveyos·S€nt!Prepare ·rE!POIHOrreVieW --· .... -,...-,. ,_.,_,,,.,ict check, multiple tele discussions w/steve tetro and marg n,-,_.,h,,....n, prep affidavit and review Call with Tetro to get clarification on email received from debtor's counsel

·indicating that EY is only to prepare tax returns. Call to Meads to clarify ·situation. email mesedwiscavage·re·statiis··-----email wauenre~-----. ;~tu__re~~~~~--==-~===~~~~=-----tic michaellemail michael re info needed to finalize return; email rvw ,

1.o; 1~~i

a.o'

0.5 0.2"

estimates prepared q2 and email michael re status of eng and referrals i 1.5i :updated-Ori GMAC ------- - ---- --·--~- ---,-----T-o--=--taffiMtii'SteYe Tetro re: bankfUPt"CY.fiTii-19~--caJf wiiii Meaas·toaantY---;---.. --acceptab!e scope to credits and make_chang~s. ; _ _ 1.0·

·wauen W1 Ci:irin·------------·--·- ~ ---·- --- - ------ -------------,--·---~-- Qj'

·vc}i#:r~"Status·_-oteilQa9emenc--- ·- -- - · ·- ·- ----: -_~-- --------- · o~ f---tk_ffi_ike; __ She_nk--re··engagement·- . ___ . _ _ ---------~------ ·-o.3;---fWi fil~: vc- emitY-k~lPftTre-engaQemen.F tea:ve_ m_es!) . : . -·- --- ------- ···-:-----·0.2~ . Voicerri3lf fr0iriMecidS"ind1Catin9Cfiirl9eS needed "On pr6Perty taX-an Iron- _j ___ _ call SOWs_ Cal! with Tetro to confirm. Mark up SOWs to be responsive to i comments and resend to dient for review and signing. Resubmit to Tetro I with _!:hanges: __ ___ ___ __ i

-R€VieW .. <iffidailit trOffi TetrOarurarso·statliS_O_f ill intemarconfumation procedures from Beatrice Ingles. Call to Tetro re: delay in time to present .

1._~: __ _

..0~~_$0w__s_. _______________ ----· __________ j_ ·---- ~:g __ _ kurth \ 0.5

:~_k_t~-~-~~i!?ii:=:-.:~~-=----~--=-=---~:~=-~~-------- __ _ _ --=-~-~==_:_~~=:§:.~r BECK: organize documents and compare originals to those in the file, look 1 for original org and discuss notes w/ SM. write draft of disengagement letter-) met wl SM-fina!ize and email to Laura l 2.8

--Q~t seck·S:into--outthe·croor~·approveJettfir::~-- _______ --~-- ·_ -------,-.--------liZ Sefid ExCS!.Sctiedu!e of caSh-COHectiOilS OVer ihe 90 -daYS-Prior to the l;!eclaratioQ of bankruptcy to Steve Tetro at LVIJ_. 0.5 -ReSPoild tO.Steph€i1TetroOn~his rom·rriei1iS about chan9eS-that will need

~_tQ._~_rf!§.(j~_t_o_9~(-~9_1(!_~.!~~rdJ~- ~_Q~ __ proyision_ __ -----------~--· o.s; Cal! with Steve Tetro re: bankruptcy trustee approval and protocol for Mure! bilhngs to the Court. Discuss the go-fotward plan with Quek., Bernard and

,Dif>J!~~a~ ----·-------------·----~--------·------·-- ___ ____ ---·----·-----Review draft invoice to the bankruptcy court and make edits. T a!k to

·Bernard regarding whether his time should be included. Review revised version and send to Tetro. 1 Woik on first invOiCe rorm-at-Wfth-VfCtor. Cal! HR to get years ofS€rvice andT-

1.0

1.0

9/5/08 585 9!5t0ff "'"'"225

9/5/08 --~~~-~

9/8/08 293 ·sisJ68' "116 9i8i0fi --116 9!8ici8' ""1"16

9/8/08 878 918108 ·-39((

9/9/08 585 9/9/08. _. --11€ ·s;sio8· · "1 9i9toa· ·17

"9/10t08. -----Ti6

9/11108 876

9/12/08 585' 9h2!08' -293 9/1ei68-· 2"93

9/16/08 1,092 9!17108. ""'78

9/19/08 __ f~L-- _ _:. l l

9/29/08. 2931 c -------- -r--·-10/2!08 585

10/9/08 ___ ?_~--- ' 10/17/08 585~ 0


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Mervyn's Application Period: August 13, 2008- October 30. 2008

___ --------···--·-- N!ss.Barbara A~.Q._LU_S012~~~~53) --~------l~99

I t:-q_~p-~-~-~::01~.~~ -------· ·-··- ---- ... -

1 ~g_u~n-~-~-~~~--- .... ______ _

"~"£*["§·

j_~u~i!)es_s_ RtO".~tJ_r_fl_~£~P?_ration --~ ·-· ______ : f: _ G ._{3filaji y_so 1_? .!_~?~Q!.. -------· ____ ;.! ~9.

--~ Loui~,_Ju!ie US0_1 :?__2:~?-~~l. ____ ------------ ·-- i390

B:tJS!!l_~~-f3.~ty_rn P.~.P.?!~~i~n________ __Pra.l:lh_akar,Vir)~--~~ore ~_§_Q_12021 ~?. ____ _J~ §_0

1-~~::~:~i-~:i~~ :~=-~::~~ ---- ·- -~~~;~r~~~CZ~o1~r~s~~3 .. ~?-15582 ------ :~~ri-_____ '"' -- ·-----· _________ ,_________ --------------------

Prabhakar,Vlnod ~~,'?r:_El __ IJS0120219_QZ__ ______ i 1 ~~

I_Bu~i_ry~~?. 8~~tJf'Tl_I?~£.~Q9_!1__ _____ 'Pra_bhakar,Vinod M~~1?~e U_§Q120219qi_ ____ __!§9 __

Hrs: Prepared the following: (1) Revlewed tria! balance coding, (2} Rollover , analyze workbook from prior year, (3) Addressed Vinod Prabhakar's !

:questions, and (4) Discussed with A! Hannon about scheduling. 2.0 ·H..s:--MerVYfi'SfTOid'liiQSIIC:-Atter-orTentatfOn ·roaed ihe-triaJ· b·alanCeana-·:--- __ .. ______ -rolledover the AWB from the PY. 5.o: Hrs: MeiVYri'S' tax return: revieW''OfCfieOt"PfOvided infOilnation 'fof 2/2/0iftax :------ -· ·-' return preparation 1.3'

---~-8-fS::H_elpe(fVinod ·;n·copyiOgthe-rocatoru-sl_~g-_save·_~s_-tunct~on ·~-------, ----"-- · 0:3T-'Hrs: Made chaO£!iS1o TB antrmantiiliY entered ·py M--1's '& P'rOvlsiOriM-1 's; ________ --- --into ~-~~~~?:!~-~c_, ____ .. __ ... _________ ----·- ___ ... ··----·------------·--- .. -~ Hrs: Worked on analyze workbook by making M&E and non-deductible ·

:penalties & fees M-1 adj. ·Hr~;:-Ha·d·a·kiCkott riieitlOg wTthTOfnQU8F-a·nciS6irletTa·m for 2-08_ tax compliance project ... _______________ . _ _ _ _ _ 1.0:_ 10/8/08

:·Hrs-. Me~~~-~-~~~gs LL(~~Cl'nt!O~ ~it~_f0:~-~-.. ?clf!_~:AYJB~=-~-=---f ~~-~==:I.ifl~-- 1018!08 Hrs: tax return prep: status meeting with team to determine informational

.ne€(js, timing, and technical issues. :HiS: Prei:larectPBC-requesfiist tor cne·n'i . --;~·.-·-· -----, ---·-.--·-·------:-;----;-:--;:- -----

~uaranteed payments) : Hrs: yaiidf:ite.~:~§C-inform~-~~~~~~~Ti~~i .. ____ .. ___ _ _____ ... -.: .. ~~~===--=._j __ · ________ _ Hrs: Prepared the fol!owing: (1) Reviewed audited financial statements and : trial balance, and (2) Validated the following M-1 adjustments: (a) <>«<>mnt><>M oavments. fb} aift certificate cards, (c) interest income-partner

--·---·--- ___ _, __ 8.:..? ..


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Mervyn's Application Period: August 13, 2008- October 30, 2008

l_~~~r_W!ir01~~l~0~i!i~t%1~iii?l~@Wt;ii~\Y:f£f,~~IDWi.@,~if:9:tmit~·~w?~>~:;;j}~1&*r¥iio~IK$*~1fN.&s'ii\~'f~l§.~nJi~~~1*)fit~;~dPW.P-'f"};ff.~};:}&W/.\K~!1£J;\t;f!,£1ilit6tiif&t~lBJF%:t£!~P~S~'i:'8'it~tJ~:f/!t ';\;;~~\1i0ifrht1V~~-ii"P.f!J11:#f~~~~2~!tt~Hf&~~~BJ:f~~Y.&:~:~~~~f.!:J:: Busl~~~~--~~1!1_1!1__!:l£~~!~!.21.1 _________ 1 Prabhakar,V!!]_<2~ ~Y?::>~e_ ~~01_2021 ~QI._ ____ ~g ·····- ! Hrs: ~?-~~_nue~. ~-O:r:!<~ng on ~'!:!:§-_._ _______ ·---------- _ _ .... _____________ j _______ 3:91 10/14/0_~J.- -~~~-- o

1 i ! Hrs: planning and time!ine meeting with ey team for tax return prep cours~ ; ! ! __ i Que~,I!!_(l_~~--1:-lCJYsl. !}_?_!?1221 ~~- ________ _j480 ____ i of a9_!,(l~ ......... _ .. ____ ----------···---------·-------- __ .. . __ . ____ ......... ______ L_ ____ _:i_i!_l_~4/0BL---- __ 4~p.:._ __ _

: : ! Hrs: tax return prep: review dient provided book/tax reconciliation and i 1 ! ; BuS~f!?_~~--~E?tu_~--~!~P..~~~!.!..I?D ·-·-------·- j Quek,Thomas ~!.I?X~ . .Y~~~-~?-~?.~~---·j_480 {~~£~-~!~h __ ~ry~_n w~ng ~~-ues related_ !o short_~~P-~-~-~b_te __ i~0>1!'~--- ---1------~%-__!Q!.!_~!Q~L._-1 !.!.§?!. _ ~':1-~~~-~-~-~~!~i_ll- Prep~~9~---·-· ----- ;Tam.~n_g_Y:{.~~-y~o1241849~ --- ----· ---·- )

3~_Q__ -----i~W-Qiifd~i:d-~§~~~o;~i:o~M-1 adjustments:WOiFCredit. ·state·tax ---j--------···-3--1Q!!~!.Q8 j···- ---~61!~ Busl_l"!~-~_§__f{_t::t.lif!! .. £:!~R~!?_!l~!_t__ --~JJam,Wmg Wal_~-~-~-1-~41~!?.? ___ ·---·-·----i-3~0 i adj~-~!02~-~~~-~-~~-~9_!l_~b!l!~~~--------------·--·"'---------- _____ _ _ ______________ - ... ,. ________ '?.:_~ 1 10/14/08L _____ ~ .~~.Q, f.!~~!!:le~s _Retlj_ffl Pf~~L~(ln __ . -----~..l Liu,Ning US~1 ?_4_~_!F_45 ____ . ------i--.-.-?12lf:l-~~: __ !3_e_v~e-~_ ~-~_c--~~!9.r~~~~on and request add~!:?!l.~U!::!.'?~~~-(ln ________________ j _______ ?.~Ql_!.Q(15/08j__ 660;

' ; fHrs: Prepared the following: (1) Validated the following M-1 adjustments: (a}:.. 'I '.

!accrued pension - JFK current and L T, (b) L T disability, (c) general liability, j j ' ~(d) stock options compensation, (e) prepaid insurance, (f) state income and i i

~;;~~}i~~li~Ji~i::~6~~~=Jt~~:::~~::: ~-~~11~2~;~) ·.. . .. ::-==-~..::· · -~~I~,£f~~~~~:;;;~,;eiS'mf6ffiiatiOnand capHal~o,.,ard . . .. - · {-::=~~:_ ~~;~ ~~~J--1'if~, Business_ RetLJmPreparation _ !Panjala,Rajashri U~0_12S57572 . ~ 150>Hrs: VIJorke~ on 8W, posted au the M·1's, updated relate_d tabs_ _ 1 _ S.Ol 10/15/081 1,20():

~~:~~~~-:~~~~~-~~~~~~~~-~------- --==~T~::~~l-~~J~i~~-~4~w~-~~-1907 ____ j_~l~rn~~~~;~~nr~a~it0t\:%~!~e~-for bO;k upidOWn_:~·::·.~:- . -·-- - ~-~:= =:-~ ~:~T-:_--~ ~~~ :~~~r -·:~~; ;~:~sRet~rnPrepa;~o~=~=·]Tam,,;;;~~~~iU~OtZ418405 -= ···=~··. j_-==;;~~~ .. R;~i~wed capi1al-~~unt rollfonVa~d=or~:; and restrucluring . c:==J __ j;1;~;~ 11?5•

!3~~l!l?.~s. p_etl_!rn __ ~r~_p?I"?EQ.n_. Bu~!/l_J:lSS _ Retu_m._ ~r~_p?-raY.()fl

__ _LTam,Wing_~~L!-:1§_~~~4,1_~~~~--- \T~m.Wing ~(l_i _ll_$01241_~-~-Q~

. 330~ f:irs: V_alid(Oted .P_E3C _information on capita! account._ partners' illfOf!Tlati_ofl_ ----·-~·-----:--~-33o;Hfs·:· t:HscUS:Sed_.y-c:~ilO_liS questions trOinRa)aShri on irl;o:_iy_ze Y,.:orkh<ilk . -

1.01 10/15/081 1.01 10i15i08r··· ··-------T-- -···-·-··--~ •----

330 330

... __ 0..:§~--.!~!~(~~-- 165

--·~-------~---·------iHrS: lnsti-ucted AI i·i"Snnon to prepare State·apportiOfifne-rlt workpaPer.

________ ---------~-~Qj~ervyn's Brands _l~~-!~ retu~~-I?5 tax_~~!!.~!! _______ _ ~2i_n_€?s_Ret':l!f1_ -~E~paratis:n ____ _j!am.~i~g_l£'{?-i u~.Q-~241840~

! Hrs: Prepared the following: (1) Validated the following M-1 adjustments: (a): II .

;accrued property taxes, {b)'prepald insurance, and {c) maintenance contract: 1 •

Business Retum Preparation iLouie,Julie US012227561 390iadjustment and (2) Sent my comments to the dient. 2.01 10116/08! 780' :~~~!~~-~~ -~et~~ ~rep_~£?~~~-_ ----·=-~=}faniilli8.~~.~~y~_9i~?-~?~t~:==-~===I~-~~~~~150}B~:-\jvo~~~~- ~~-~~~--~~!~~~~~e?~e~f~!ated tabs =-~ -_~::.-~~-_-aol .. !2!i~tosr_·_: .1:.2qo: ~y_§i_r_le_~_s R~t~f!l_ ~~e~~~.9_n _____ -----------~Jam, W!'l9 .~·Y~i_l!S0124 ~ _849.? ___ ·-----·- ·---~-~~.LH_~~_:_ Qis~~s~_e_~ _v~~o.l!.~.9~~st~ons with Rajashrl J.:~~~la .. ____ ___ __ __ _ _ .. _ ------~L9t1

____ -~0_0.§!2..~1- __ 330

-~~~i-~~s_ ~etufl'!_ F!~P.?~~~-1?!1 __________ iT~.!!\~~ Wai_\!_§0124 ~_?4Q~--- . -- -~30:.-~~~~_;;_~-~te_~--~~~:~. accoun-.t r:llforw~:-=~-~::~ an~--res~r~~~uring ------v ---·-------~~0 __ 2PD.~!Q?! . 330 ·Hrs: Prepared the following: (1) Reviewed depreciation calculation · ; ; methods, (2} Researched about short-year depreciation, and (3) Sent my ;

§_l:!§i_ii}~S.~ ~etllll_!_~~l:lP.?£?.~QI1 _____ ---··~~C?.~~~_ylie U§9~~227561 390icommentstothec!ient. ) 2.11 10/17/08; 819 -------1Rfs:--Prep·aretfthe-tOiiOwing: (f)RevteW"eifcllent•s-comments and . r···-·---·---r--· ----r- ------ - '

-~~~\0~-~~--f3_E:!~l!l!l .. Pf~par~~2.1} ____ ~- ---··-· :Loui_eJ.~~!~~ H~~:.?.?~?~El_1 ________ -------+----3~Q!.~e:SP?_n9~-~~-a~? {?2__!3_~__y~~d prepaid in sur~!"!.~. M.~ 1 ...... -ad._lu. s .. trn. e.n.--~... . . __ ..1.: ·-·-.· .. -. -~------0.9 ___!Q!.-.1.~!.9~1.·. -.··.· .. ~ .. -?.·1._ · •• Bu5_!~~!~~~t~f11. ~~@-~_()-~_ ~-·-·-- --~_1]~.1~1.-~~~hn Y!?0_1 t~_5_?~!_? ______ ~_j ___ 1 ?g_j ~!S: vyor~~-d ~n _P.~-~t:l-~!"5 cap! tal ale ___ _ ___ _ __i ____ __ 8.0 ~"!!{Q~------~-'-~9_0, Business Return Preparation •Tam,W1ng Wa1 U$012418405 ! 330;Hrs: D1scussed vanous quest1ons with RaJashn Pan]ala ! 1.0 10/17/08! 330 ]3~s!n8~s -Return P~par8ii5:n --~ -_ -·T:.~ri\.~~~i. 'f{a1 US01241 ~!!.~ -=-~-- -~=--33~L Hrs Rev1ewed _?.na!yze WOrk~- -_ -· .... _ _ ___ --=---I~~---_·_ 7 _o ____ _1gi17108[·_~-~2.3~-0~

. Hrs: Cal! with Rodger Meads regarding decision to Hquidate the Company. i \ j Impact on tax personnel and time line to complete federal and state returns.: , i

~~~r:!~S-~ Hetuf!I __ F!_~p_~rat:!gn_ ..... _____ Jf~~~·-J~Yfrey _§_ U_§01141 0~6_8 __ ---------·-: ___ ?§_~_;_~~;~::ri~~ .~:~~~;;;~~will be filed, -~:~:~ail to comp!ia:~ ~::~-·~--- ____ _J_ ___ _!Q/2o1Q_~.\ : Hrs: going over the tax return status and ISSUes with Scarlet. preparing to I

! i !take ov_er reviewing state returns and state apportionment data during her

~-G~l::~ ::!~~ ~~P.?-~tci~--- -- ---··*~~~~Vi~-~-g~: ~~~~~-f~~~~-------··f--~~l~~~eviewing CA fom1568 tor Mervyn's Bra ridS 'LLC --- ·- ··i ·-·--- --i~~- ~ ~~~ffi-~j--·-··- ·· · . .. .. - P" . ---- ... , ..... ____ 01.... . . ·-·----------.. --·--· .... ·-·-·. _ ... . .. ···---· --·· -· . . .. ·-·· _____ .. <---'--·-·- ...

f.!.l!?i_n~ss .13~!~!:n_P~_e<!_@ti~n_

~l!Sir1es~_ R_etum_ F:repCI.G~!i9.~ __

. Hrs: UN!CAP calc - completed schedules for Department Headcounts, DC · ! vs. Store Ratio, Payroll Departments, Costs by Departments. Allocation of !

·workers' Compensation and Insurance Costs, Allocation of Human ; ; Hannon,Alexa_nder Khalil US01~.:j.82913 , 150iResources Departmental Costs, Allocation oflf)fOr __ _ _ _ 3.51 1 0/20/08_f

---------------- · - - ---- ------ -- ---:Hrs: RollforWard-Of beginning property-batances for state apportionment·- -·-·-- ------:--··· -·- -- -·

_Hannon.Alexander Khalil US012482913 _ i5l:J:workpaper. _ _ _ _ __ _ ___ . 0.3! . 10/20/08, .. - ---· -·-- --------·-- - "Hrs: Worked on -TX frl,1i-iCh!setax return and MeNyn· brand LLC-CA'i=etUril. ---------· ,. - ------·-·

150·C!eared the review points - ------------ 330;i-II-S- Reviewed anaiyZi:;"W-ork~-----

4.5! --·2:01

10/20/08 . ---------------10/20/08

585

~?0: 165:

525

45

675 660

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Mervyn's Application Period: August 13,2008- October 30,2008

A®YtWJtn?£IB71i&k?iiffi--{ft,&!i~1\V~it~~J£4\1-~-:,::; ·_jt;ffiJW:emifm~tr,~IT~~4l~-~~~~4Ni;13.f~¥~:~lfit?~Z&~:X~ill: it!;it,~t~_n-~y~~-t~%ZtifW11J.~1f:~~l£fikV:&l\i;~~~},~ifx- :;-c-?:-~;&\~i{Jf'f&-,'it~{{ki,,f~~i?«f~!%1Jilit:JM;ttB~_ij:i~J:f~~'?r1AP:M~·p~~lE~1~¥:f~~f1~1 B!Jsi_l)~~~~~t-~_JI!_£_reparation __ ~------·--- l!arn_1\f'J_in_gyvai US012418405

U§,~;~j~~l~~~~=~~;;~:o~~,~~~:¥rF.~m·~-t--=~=t~r ·· .J~~i~H[:~--ii~L. ~ Business Return Preparation Tam, Wing Wai US012418405 B.US_f~~~~~-~~r~ _ _tre"Paration ~~===~.~- : T am.WiniiN?l_US012418405 -----· ---·-

~-~-~~~-~~-.J3._eturn Prepa~---~usine_ss _Return Preparation

f:l_L!_~i-~-~-~~ _Return Preparation

8usif!_~~§i_f3~~-Preparati~_ ··-

~!JSiness Return Preparati9n ___ _

B:~~!~~-s-~.£3-~!um Preparation_~ J3us_if1_~~ _13_~~-rn-~~~par5!~2~---

-~l!.~i~_ess Return Preparation B!J.~!D-~§~.J.3~~l!.t:!!f~~2.ration __ _

Business Return Preparation '~-~~1~~--R~t.Y!!! Preparation

.1?-~.§.~t:l~~~--~eturn Preparatip_n ____ _

!?tJ~!_n.~~~--Retum Preparat~ .. -----· ~u~_il_l_ess Return Prepa_ration

~usi11ess Return Prepara_tion

BUsin~~-~~--~~ljj_lf_~~~~~~~=~--~

,13~s_ir:_te.~ ..!3~':1!11 Preparation __ _

~~~-!0~-~?_!3~t~~~paratiop _____ _ Business Return Preparation BUSiness Return Preparation

~USiOe~~-~~~.il?.~E~£?ratio~~---

Business Return Preparation BU~i-~~Ss R~tum Preparation Bus_in~-i~_-_R~~~:~[_~p~~_9ii_:-~~

Business Return Preparation BuSin_ei~ :B_~t~0 ·Fif~-R.a_ratiOf!_= __ _

Bu_~!'.:l~~--13~~!:!'- Preparation

Business Return Preparation sUSir1eSS_F(~~!!1::~~~~~9~_=::·_-~~~-.

Business Return Preparation

Akin, Tracy Ying Cui U$012198469 .. ;uu.N'i09-t)_§o_~~488745 _______ _

_ Panja!a,Raj~~J:l_r:U}_§.Q_1_255.7c5ec7c;2~---

:Panja!a.~_aj~~!:!ri US012.?._:?~-------

:.f'anja!a.B_<liashri u_~9~?"5"'7"'57~2~--:Tam~yY!f19_~~~-§_012418405 ---~---

;Akin,--r:ra_cy_Xing_ Cui U$0~2198469 ------· ;Akin, Tracy X!l!S.. Cui ~§.Q_1_?_19846~-----

: Hannon,}\_l_~~~f!_der IS._~ali! US012482~~---

~anja_la,Rajashri U$012557572 .: ~i~_._i·iing YS0!~~~~4'3.===--·-

: ~ouie\JuHe US012227e.56"1,__ __ _ PaOJala)~a)a_~_h.r}}£~~2557572---=:=·=-::~~-----·-

Hannon,A!e~f)der Khalil_.\::!.:?,9_1_?~~~_913 .. __

3.'.·. o .... J.~;.;~~:~:w;;~e~9~~~~~~~~;-.~·.·~};~.~~-~.in.~. -~.L.•. L.n.~s·}·;~:~a~orkpaper to ! _____ j_:~ 1.- .. 1. g.(~1.-.'o._§.JPU 3301 ·--- _Q 330! Hrs: Meeting with AI, and request add!. info from client --r- 0.3' 10/21/08 99 0

fHrS: Worked on TX franchiSe taXreiUrn and Mervyil' br-3nd LLC CA return. I · -- -- ' - -__ ] ______ --- --150JClearedthereviewpoints ____ __ _ ___ __ i 1.0: 10/21108: 150i 0

~HrS:'WOrked on AW, clearecl'reVIeW p6irlts on AW. wOrked on Bridge and J ------ -~ ·-·--r--r 1 ~9~f"?:~~ra! return ·- -··---··-.. ·----- ---· .,_ .. __ .. . . . ____ . _____________ -----··-- ________ --~:9 ; ____ 1_~1?!'.9~----~--

,Hrs: UN!CAP care- updaUng PBC cost by department to reflect short period I · : 1 150!11127/07- 212108. o.8! 10122108! 120 o j~QJH~~.~Y-~.JCAP calc_- drafting supp~f!~ii£~~~~-~i~~'!Oi~:~_y calc -~~~--9! j~Z~~-~t~:_· _3~o~o'l-----~~~1-'i~;_y~p- r~~-~ci!e the division E:9~!.~~t.ai!s .!o __ T_B__ · ·---~·q_: ___ !~!?.?!Q~l--- __ _?60 _____ _

: Hrs: worked on AW, cleared review points on AW, worked on Bridge and 1 • ;

150jfedera!retum 1 8.0~ 10122/0Sl 1,~ ~ -~-~94IT~~-~~~~:~~~~~~:~ow;:;:~;~pa·nng-·state- apPOrti~~~~:-~:~~:-r- ----- ~:_o-.i .. ·1_q,~~_Q_~l~---660j

33o:and answering her questions 0.5~ 10/23/08/ 165[

· ~3~¢l~fs?a~i~~~!t!~t~:~~aW~E-~t~ife~~~~fo~~!~f:;;~ew b~sed ·on-=F~~=--~-- rs; · 1·cp?-_j{Q~r~:-~~--.:~~~~~=-1_?Q;.· !-!.e.~~ted cost by department Wt?~lp~P~!Jf3f3~. ~~~!~.!1'.~_21__ --·----l------ _ ~:.~;··.. ~_Q{~_~IQ_~------600t-. ___ o

Hrs: worked on AW, cleared review points on AW, worked on Bridge and l ·: [ _ . _1~~tfed~~l.retum ---·---------------- _ .... ______________ J._~--- ·--· §.:~-~- -· .!'Y?..~!~. 900j 0

- _3_3_Q_~~~~: ~:~i~~~~:~~~ith chellWi;iflg-abOUtope·r-!TterllSarid issues an~------- -~:~r__ -1 qi~'![O_~+--- -~----Jl 39q_; ~ent her an email confirming those items___ _ _ i 0.6_ 1 0/24/0sl 234i 0

~15P}!~-~-~9.~~Siate -apport~onfii~_-6I~~-f:kp_~_p_~r ---------··-----~~=-:.-:--=.:.=c.=---- ---~~;s: -_19J?:4!~~I :.=:__s25l ---o' Hrs: Updating draft UNICAP calc for senior review comments and sending 1 · ! back to senior for additional review- changes made to (1) Merchandising 1

15Q_lHeadcount & {2) Distribution Services._Tot~_!s: _ _ _ ) - fRrS:COOOsumnQ-With-SirtiOr reQ8rdln9 MerV;r1'SirlC.-CUiTEintState taX:-dU€ ·-! -· --

date, bankruptcy facts and other tax files updates. Requesting access and 1 .

1.0 I

10/27/0Si 1501 0 ------··r--r---· ; locator code to obtain Mervyn's state tax retum files from ECF and i i

.. -, ~_i,_y_§~--~§Q~?~~Q?- --------·-----·~------- _!~9l.~E.~~tem. requesting a~~~_fv1~0'_¥~: .. _ .... ,. ____________ , ___ --·- ____ _ _ ____ 1 0 _ 10f37~q_f!; ___ 150~ __ ~ _ _9 --~-~~.-~_ifl:9_ US_0:1_~1_887 45 --------·---· ~-~-Q~r.!E~= .. !3.~~~~-~!c and send ~ack r~lfi~w-~pt_~~--f?~_!:!e_q~_~e _ _ _ __ __ --1-- 1 5 _ 1~3J!_O~ ~ _ ~~~L ___ Jl.

__ : ~a!ll_<?\~_._f3:~~~bri US012557572 ----· 1.?_Q~.!:"I~:_ c!ea~ed revi_~_>y_£9J!!~~~--~~3!12.X_e_~(?0l! _r_~!l!!!l. ___ -~ ----~- _____ ?_O _ _ ]EI~O~----750\ ____ !!_ ___ Tam, Wing VV?~-~§9_g~ 18405 -~------~-------.. -~:3:9l~E!>--=. .. ~~iewed a!J~Iyz~ worl<b_9:?~----·------·---.. --------------· -----------------------+---·-· ----~--Q, 1_Q~?7/0_~.L- ;,640 1 0

Hrs: Prepared the following: {1) Reviewed prepaid insurance M-1 ; I ;adjustment. {2) Sent email to Chen Wang and had a discussion with her / about the adjustment, and {3) Discussed with Scarlet Tam about timing and 1

Louie,Ju!ie US012227561 390istatus. i 2.3 10/28/0Si 897! 0 . . .. . . ... -·. ------·-····-- .. . . ;·-· ·······-··•·-·-··--··--·--··-- --······ ·-·······-·--··· -· -·-· --···-··-- ---· --· • ···-·- --··-· -·-··=---···-·- ... . PanJ?!fi,~.a~-~~!"!J1_1?_~_!_?_?57572 __________ ;___ _ _ __ 1_~Q-S~_rs: de?.I_ed r~~~ E!?]T!~sy_l}_~~-~.~C!_E~de~!_~~!!) ____ -·-·-- ___________ l_~--- ---~-:.9: ~Q!28/08i ____ 750~ _____ ·-q_ T§lm,Wing _w_ai U$012418405 330,_Hrs: Reviewed capital account WO_rkpaper {GAAP, 704_(b)_and Tax) _ j 8.o· 10/28/08! 2,640: _ 0

.. . . -·-·-·--------------- ---r---- - ---; Hfi-reviSiOQPBC state-appOrtkinmentWOrkpaper ~ fevi'Sirig PBC payrou - ·.-----· ------ - -- ----- ;-· ---~ - --~--·

·worl<paper to reflect au final Tax amounts, tying PBC other income 1 i 330iworkpaper to prior period's Income _ 6.0: 10/29/08! 1,980!

-.~~~~TU~~ .. -g~R~gi~~~;~~~~-1~~--~g~~ting dJs~~~on· payr;.~:~.bfeak~;:~~· -----~ --~.-~~:--·o:s: -_~:_iQ/?~~r----~9-~-1 -Hannon,Ale_xan_der Khalil U$0124829_13 _ 1SO:C();st ~;enters. Finalizing calc for s_enior_review. . _ . _ 2.5' 10/29/0S! _ 375_!

- -- - -- ------ .. --------- --~ . ---·------ .. ---~Hrs: .. DiSCussed with S"Cari8tTaffi -and .. Tfacy Akin aboUt timf092t1CTOPf;ri .. -- ~- --· -- ·-- .. ···-·---. ---- - ·-

_Louie,Julie US012227561 : LoUie:JUi!e ·u~~2~~~~1 ....

louie,Julie U$012227561

3so:itemsnssues for Federal return and state apportionment , 39o'-HfS:~Oi~Cu·s·sed wifh--Ch-in -wang~a-bOUf~~n-aems and ·timTng.-·~---~--~ --·----· ~Hrs: PreP8ied"the-fOTIOWinQ:"(1)Ha<ra·phone· diSCUSSiOO"WlthChen wa-ng

about prepaid insurance calculation and (2) Reviewed prepaid insurance 390:ca!cu!ation.

Ok 10129/08! 156' ·cl:9"' . _)Q~;:~I_Q£~----- 351·:--·

2_2, 10/29/08" 858

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·~"fii.~~W-Rit.a~;'·

US012227561

Mervyn's Application Period: August 13,2008- October 30, 2008

-.. ~'to§i!,;}P" -:~~~':5/.&{f,,

(1) Discussed with Chen Wang about mid-quarter convention and (2) Researched

"'"';: ~;

:Hi$: Prepared the following: (1) RevleWei:fiii.ii ba!an~:{;7ReVTewed--t·-··-------~~1--- •utvutuo ---o_o~t----~ ~90 .... a· n.alyz···. -~-. ~orkbook and (3) Provided mt~~yi~:-" .... _no ... '.•. s.to .. -~<::arle!._T~-· __ L_~---?.:.1.1 _ 10/3~/08_: __ ?~~.!~i_. _____ o 3~9: Hrs: OJ_s__s:~~~ed with Chen Wang about ?~e!'~?-~t~on ~J~!:'_Iation. 1 _ -~-:~1-- . _10130/08 . ·---~~~- __ 0 150: H.rs: <:l_e_§l!_~_!~vie~.E.~ints !?!!.!-Y.! and.£~-~~~~~ ~f;t~I!l _ ______ 1 7 -~---- • "'"'" '"" • """" 1

"

Hrs: Had a status meeting with Tom Quek and Scarlet Tam about open j 1 390 ·items/issues and status. · 390~Hi-S: R~V,[~Weddepr9ciati0rlffieth0dejit_~~~~tio:n.. __ __ ___ ---~,_l:I_L

Prepared the following: (1) Reviewed other income apportionment and 1 ; Akin's ' '


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Mervyn's Property Tax Appeals @10-31-08

!Manager 'correspondence to ptax group -;···· ·· ···------- ----- -· 'Hrs: Mervyris Chinol:lliise year appeal-

: Manager i cost approach ---~- -----·---·-THis rv1er\lynsc\1iiio5ase yearappeal-

Be!n.arci,Thomas J. U_~012650037

Corum, Harold J_()t1_rl..l:!_~Q_226_26359

' Manager !field inspection . -· +---- ··------~ ·--------'------ '''"'"'' --- _________ .,_.________ ----------···-' : Hrs: Mervyn's Chino - email additional

\ CO':'J_Ill,Har()~d_J_c>hn USQ!_26_26359

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Tax Corum,Harold John US012626359 !Manager . :appeal package ---------- -- - . -·-·--·---- ------ ---rHrs:-protectiveappeafwork pending new

_ Q_uf3_()~s,f3rigit US()_1_?590015 .. .. ]_M_a_n_a_ge! ______ ynga!:Jernent . _ : · Hrs: assisted john corum with the

!f>coe,erty_Ia_x_AP~<!Is_ :senior :mervyn's chino appeal --·-·-----------; Hrs: Prepariition=o"'f :::re=q-u_e_s.,.ts""'for

i Staff • continuances on multiple locations. -TMiinager---- -fHrs: _review notices for deai:mnes ____ _ :----------:firs: Mervyns-Chino - compietionor· -

Ewan,J~!frey_D US012007_1i'7

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Pr()pe_l!X!<!XJ'.ppe<!IS_ i Curd,f\my J{)_ USQ1;26_09694_ __ _ _ _ _ _ j_§t§f! __ ·····-- f10~ice_s etc ______ .... ·-- _______ ---·· ...

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i Manager .. appeal package --· , .. - -- ----- 'Hrs: Filing, scanning tax bills; appeal

Property Ia_>: AEI'e_als :notices etc. . . . . ----·l-irs: complie ilst for Mervyn's to file-9115

: Curd,,O,myJ_o U~1?6_09694 Staff

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------ ------- - . ····-------- - .... ---- --- ----THrs: Mervyns ·chino - completion-of

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:closing statements and press release for Tax .. : ~§~§1_9..~! _______ j~~~-i-~~~~--------- ----·-----------···-------- '"" .. ------;- ~1-'=L./ vv i I ·'-'I

~ Hrs: Mervyn's Chino-discuss with John (2 ' ! Manager ; hours); .. .. . . . . . ... . ._,,. 'Manager ___ - · 'Hrs rVierVyn'sapr)eaTcorrespondence ~ · 812

- · ·-· -- ------, Hrs: Merwn's ooRc conflTcTniamo ··· ·- ·

: Duf3_<:>i_!J,f3_rigitl) ~0_12~90_Q1_§_

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Bernard,Thomas J. US012650037 :•Ei~riard,Ttio~_sJ~t:iS'o126_5Q()37 ·

Property :IaxAppeals :Corum, Harold John l)S0126_26359 ___ Manager . 'Hrs: Mervyns Chino- appeal preparation · Hrs rv1cireilearin9coniin-uances aiiCi ···

Tax ,Manal)e_r: DuBois, Briqit US012590015 - .. _______ -----Alison US011170632


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Property T <l)<App."_al~ __ Corum, Harold J()~f1lJ~Q] 2.!3.2.6~5.9

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Property f~X:-::iippeats --~~--:_ ~:-:-::' Bernar<LThC>!11asTOSo-f:i65003! .. I P'M""" T<Jx_f\pPe><lls __ _ _____ . '(;urd.ArnyJ<)IJ§012E)09694 ___ _

I Prooerty Tax )\pp_eC!Is _____ _ 'OuBois,Bri~iti,JS01259001 ~-

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Curd,Amy Jo US012609694 DIJI3ois.Elrigitliso1259Qo15 --::_-::_::·-

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------------+---8,-'-/'26/08

Mana~er

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_____________ J__ 8/28/08

i 8/29/08

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9/5/08.

Manager _______ l_(::_<>ru':" __ _ . . . . . __ _ _____________ , 9/8/08 "-«<· Mervyns - CA Mervyns review, !

Jmentation of OOR owned Mervyns · Manager i arrangement : 9/8/08 . . ·- ------------J..----··· -. .. ----· ·-----·-·····-------· --------1---------

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---- ----:Hrs:-property tax sow correspondence,-T--

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Manager i needed ·· · --------: Hrs: discussions

9/10/08 ---------·

Senior 9/10108

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P_r:op<')rty Ta)(~fl[lE!als

f'_rop<')rty T ~_;\p[>eals

_P_roet'lrtz'T ax_l\pp<')<~ls P_r<per!)'_ I;ax Appeals

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Hrs: Mervyns - CA Mervyns review, ' :Documentation of DDR owned Mervyns I i

·Ftltppou,Cheryl Alison US011170632 !Manager -·r -- --- ----- ~ ---·----·-··---··-T ______ ·--· ·arrangement i 9/10/081 0.3 'RiS:boR R6C::Multiple issueswith -~---~----• , I

iFilippou,Cheryl Alison US011170632 )Manager -·-·~-,- ---------···-·--- ---····--------···--·-·-··--··-·--··---· Sto~e()ak, T~_ .. _ -·--- _ .. _. .. -t-9/1 0/0_~- _1:_0

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i!\fsdi~~a~~~penappeals forsoW · +-~; ;;~~~ ; ~ 1-iis:-MervY'iis·-_ eli ·Merv>'nsreview. ...

!Bernard,Thomas J. US012650037 !Manager . ------ . . ..... ..... .. ........ , ______ =-----:DuBois,Brigit US012590015 .Manager

··•- ·--.-· ---·---··---.. ' ............. ___ .. --· ----·-·---- ·-.--.. -------

Documentation of DDR owned Mervyns arrangement ' 9/11/08 . ' __ ,......... .. . ........... .. .... . ..... ) .. __ _ -Filippou,Cheryl Alison US011170632 I Manager ---·----c.. ............ _____ .. ... -· ...... _. ........ , __ .. ___________ _J ____________ _

Hrs: property tax sow correspondence, i IBernard,Thomas J. US012650037 !Manager modification i 9/12/08

----------~--- ---· ··-··-"'" -- --------.. ·-··--------·--~------------ -- --·-:··- ------------------------------- -- ---r-·------··· ! Du_!3_ois,Brigit US012590015 !Manager .· Hrs: calendar updates to AJC . ; . 9/15/08

IBernard,Thomiis J. i.isii1265oo37-!Manager --- - 11-iis tax biliSancfcorresi:)onderice r 9/16/08. -,--·--·----- · .. · -_________ .. _ .. _____ .. - ··· ···· - '1-lrs1 .. Foothill Ranch MeiVyli's : discuss - T- i

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~f~~=~~ ~~~-~~::::- --ig~~~f~:~~:~:: ~~~~;~~~;; ------- i~:~:~~f- .. ··•· -~~~7~\~~~We:~ ;~a~~~2~Vte_filing -:--~~l-i~ ............... ---·--............... · ............. ------·- ... -- --- ---.------··- --- · .... · -- ·Hrs: Discussion-s withBriglt DuBois 'T·- j

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i 'Curd,Amy Jo US012609694 .. !Staff

-; DuElois.Bngit-i.isoi259oo15 · --- --TM'anager--··-·--·,-··-------·-·--·----.. ----·-.. -·-., .......... -· -- ---.. --.------+-=-=----·---·-·.

;DuBois,Brigit US012590015 !Manager -----Tcorum,HarDict:l'afli1 Oso12626359 -·· --TManager-

·-.. -n::luE3o;S.Bii9i!Uso1259ooT5 __ · - ---- .•.. _ •. iManager-Tsernard.ThomasJ-uso1265oo3T--- · 'Manager--

-- -······rcorumJiaioiCi"John I..Jso12626359 ----TMana9er ..

_ ~Jc.<:Jruni;Raro_l(j}_9_hni.iso 126263~!1__:=:.--=J.~i~§'[er .

H~=~~~:~~~;s~~~~~~s I~;; ~~~it~I~ :Hrs: hearing reschedules 1 9/19/08• 1.0 ----------------------- ---·-····--· -- ----- -+--------~---------

, ... , .. , .. f!rs:_flll<'l'YY~_EI Cajo_rJAppeal . _; __ !)_122/Q_~---~:2, Hrs: mervyn's 226 review value analysis I 9/22108 0.5

- -- ---------·-·-·--·· . --····· ··--- ·+-·--·- ------iHrs: calls re: appeals 9/23/08 1.0 'Hrs:M'eiVyns El cajon'A;)iieai ···· T 9t23to8 --2.o [Hrs fvl(irvyns Et cajon-Appear . . .. · ;- 9124io8 -z.o -His mervyn"'s 219ccorripleie andr'eviewT____ -'value analysis ! 9/24/08 2.5 -Hrs: biscussions witii-Brigitbusois -and __ ] ______ ......... - ...

_P_ro[lerty_ Tax_l\ppe;a~ _ . _ .. i DIJ§()i~,f>_lijli~l)SQ1;1590015 . _ ___ jMaf>_<l!)_e_t:

f:>r()J)_erty T~x .. )\epeal~·--·--· _F>r~".rtx Ta)(flp_p_eal_s_.. .

_F'roperty Tax_ ~ppe_<li_!l_

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!Curd,Amy Jo US012609694 istaff - :corum.Haio!Ci J<llflrl I..Jsoi 2626359--- -,Manager

-·· - .. ---·-·--· ·-· ', _____ , ______ ..... - ....... _ ·-- ·--·----- --,-· ·-·---·---·-----

.~t2C>fll .. rn·H~r~d_,l_o_I1!1__LJ§_()_1262§359 ___ ... ___ ~tvlanag<')r

: DuBois,Brigit US012590015 i Manager ~t;nal1arrif11-"<l. tv~()liM usoi25379i"o_: :::::.... -L~:>'~niof :····

_Asse_s_S()_f}'_E'l~;a_r:din~[_lt21_>lhearin(J _ __: 9/25/081 6.0_ · Hrs: Mervyns El Cajon Appeal 9/26/08 2.0 'His: Mervy"ns El Cajon Appeal Hearing m' . I :and Preparation 1 9/29/081 2.0

...... '!-Irs-: review noticeslrom-MaceriCh ... - - ·----r-acquistions for appeal deadlines 9/29/08! '1-irs:Dpciii!eCi compsloriocation 996. ·r 9t29t08!

2.0 1.5

'1-lrs: Vadous-conf caTire: bankruptcy . ·----: • Executive Director issues 9/29/08! 2.0 ·Smith ,_F'et~_u::;o 12444_7_03

··------·· . --- .... . -- .. '!-lis: elcajon appeai'cofrespondence -- T .. I

:Bernard, Thomas J. US012650037 Senior Manager review 9/30/081 1.0 · ----- - -- - · · ---- ·· -· - · - - 1-irs: Meivy-ns El Cajon-Appeal Hearing ·-----~

and Preparation 9/30/081 3.0 Corum,lja_r(lldJohn US012?2635_9 . DuBois, f3rigit(JSO 1259QO 15 DuBois,Briqit US012590015

'Manager .'tvlina~_er Manaqer

Hrs DC:-99§ r:E'lvi~"-'_-- --~~(Jt_o~c.:-:::g-~ Hrs: review appeals due on 10/12 9/30/08! 0.3


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Pr<p~rty _ _I8:x~e~8:1s_

Prop"_rt¥ Tax Appeal_s __

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f'rOJl<lrtx Tax AppeaJs_

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Pr()f'~rly I~_flp_p.,als Property Tax Appeals


' Ewa~,JE>flrey_ E!__l:!SO 1_2007177

lEwan,Jeffrey D US012007177 ---·--r ---------·---~-···------·--·-·--·-·

! F_ilippou_&_lleryl _ _!<lison_l)S011170632

... ,(;_<>!u_m_,Har(ll_d~hn U§012626359

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___ lf::_y,>~n,Jeffrey D U!)(J1?_007177

[EV/_§_n.Je_ffr:_ey D US012_(l_07177

·Senior

!Senior -- -·-'--·---------·------.--

!

Hrs: Per John Corum, searched for DDR ibulk purchase_~()_C~_rn_e.ntation 9/30/081 0.5

j" -- ~ --~-··-----'

i I i 9/30/081 1.0 j -----·---·-----:----- -··-

i Hrs: explained need for docs from client, :collected info and shared with team if-lis: Mervyns:cA El Cajon appeal data

! Senior Manager 'requests ' I I 9/30/08i 3.0 .. ,-----·-------t-----···--1 ;

and Preparation ; 10/1/08! 5.5 --;------ --- ---···------·--·------·-----···-··-·-· ··· ······--i --·--·--·--·r·--·------

---, --------- ---- 'Hrs Mer-vYns-El caJon Appeafi.Teadng

_ Jr.A_anager Hrs: Update Mervyns log to include recentt l

!Staff ·tax bills for CA & AZ stores i 10/1/08! 3.0 -··+---··------~---··- . ----- ---------------------------------- -+-----------___......_ ______ _ !Manager 'Hrs: update hearing cal 1 10/1/08! 0.7

---,------ - - ······ .. H-lrs Mervyn's226:emails re:flearing .. ,- - ---·-··----

!Manager •docs and cap rates t 1011/08! 0.5 - · --------·------- ·:firs: perjoli_n_corum,-looked info- · ---,---···---r------

'Senior !background on bulk purchase valuation i 10/1/08i 1.0 ------------- -·- -,--------------------- -----------------· ---------------------l---------------·1· • Hrs: worked with matt levicki to get bulk I 1

'purchase information that indicates i i :arbitrary valuations i 10/1/081 0.9

. Hrs: Mervyns-:-cA--EICajon appeal data .. !' --. -- --------'senior ---·'--------·-

Filippou,Cheryl Alison US011170632 I Senior Manager :requests ; 10/1/08! 1.0 ----------------------------- ----- ~ -·-t-------~------- --- THfS: correSpO-ndenCe-with··teamre·: ·setup ~- ... ·-- - ___ T _______ _ Bern~r(j,Thomas L_l)S012650037 )Senior Manager and pending appeals _ _, _ 10/2/08! 1.0 --r---------·- ------- 'Hrs: Ontario Distribution Cente.r 2004 - -- -- · i ·----·-

'Corum,Harold John US012626359 'Manager iBase Year Appeal (retroactive to 2007) _ 10/2/08• 1.0 ---- ------- ------- . ---- ·-~- ----- ------ - ; Hrs: MervJins El Cajon Appea]Hearing-- . r--- ---------- ---, C()rt_Jm,H~r()ld Joh_n_U!)012626359.

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_COr1Jt11,fiarold J_()~n [)_!')012626359 Bernard, Thomas J. US012650037

'Manager and Preparation , 10/2/08: 5.0 · --,------ ------- 'Rrs Update Mervyns log to-ir1ciiiJeieceni! -- --- ··· ·----

'tax bills for CA & AZ stores · 10/2/08; 2.0 LS~f!_ __ . ·-· ··········-·- ,_ . -- -------- -- _,__ . _, ___ _ 'Hrs: Mervyn's 226: review lease for prime . '

'Manager _ _ 'lease amount : 1 0/2/08 I 2.0 -- -fseiilorManagei . -Hrs: admin ra-re-start____ -·· f f6/3io81' --o~s

···-. - - -------- .. Hrs: OntarToDTsiribution ce'nferZ004 ; -

iManager ------ --·t-·------··---·----·

:Base Year Appeal (retroactive to 2007) : 10/3/08' 3.0 8is Review Ot' san ooe9-couiiiiai:>f>eal" --- - --

, Ex_ecu_ti'.'e_Di_r_ector for El Cajon store ____ __ . , 1_ Q/3/0~'-- _ ?~O

:Senior Manaaer

Mise: Costs necessary for prepartion of appeal package and to drive to hearing in ! San Bernardino, CA. Preparation of cost approach using online SwiftEstimator tool from Marshall and Swift. 10/4/08

· Hrs: engagement admin-:i:>iiiing 1 0/6/0B 0.0 1.0


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property Ta)(Appeal_s'-___ _ John US012626359 ~ Man~_9_*:?~ _ ··-------~~-~!..! ______ __ _

Property Tax App~ Corum,HaroldJohn U~IJ.12626359 orre_[l()rjpreparation. j__1Q161()8: _u ':'j

IPronertv Ta)(ApJ><O~I~-------·:.smith,Peter usog"44703 ___ ... Executive Director ----------- 10/6/08 L. . V;v~ ·- -·- ____ ,___ - . -

IPrnnPrtv TaXJ'If>Ileals ____________ Filip_pou,Chery1Aiison_LJ~011170B:l3. _SenioU>IIa_nager -Jteam on8_re ,

1 Hrs: file and

lf'roperty Tax :Appeals_ __ _ Bern§rd, Tho_f11~S~:.J:!~IJ.1 ~6500_:3?_ _ , SeniorJ\1§11ager ----1 ~~rre~p-~nde'l~e.

; Corum,Harold_John USJlJ:!.§.?,63!;f)

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___ ~§mith ,Peter_l)S0124±£()3 ___ _ :Bernard,Thornas J. US012650037

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'I II ;;I. -~-~-~~l_'_:>"_V~I Staff ... ---------·1RrS: REview

··-·-----·--"···1 018108 ___ ?,Oj

: Costs necessary for prepartion of !appeal package and to drive to hearing in

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1 San Bernardino and return ···· ----- ·---!i-i'MF.ileage: costs iiecessar.Y'for prepartion

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!Bernardino. \\Irvine to San Bernardino !and return • 1018108'

· · --------11-lrs:Preparatiori-ofSuppjementaiBVcio' Staff land decline in value appeals , 1018108:

··-- -THis Review ofBYappeaTsfor sioresi66" Executive Director 'and 206 1 0/8108


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Property Tax AppeaJ~---- ___ l~lllithzeter US012444703 ExecutiveDifE!C:l~r[Amy Jo _ _ ----------------t:0/8/0_8} 1.0 I l Hrs: corresondence re: west covina '

Property Tax Appeals i Bernard,Thomas J, US012650037 'Senior Manager :location _ 1 0/9/08! 1.0 ..... · · ----·---------- --·-, -----· · -· ------ ----------- ----- i Hrs: .. ontario-Distribution Ceriier :· 2004- ..,.

Property Tax Appeals __ JCorum,Harold John US012626359 __ !Manager f'Toperty Tax Aep~iiJ~=:---rcu;:a;l\mx Jo l)sof26cl9694 ---=-::: . .. ---

jbase year value appeal (retroactive to 1

i2007) i 10/9/08! - -IMisc:TJs'Posia9e - ... ----~ 1oteto8!-

--- --rHrs: Conference call whti Cheryi & Tom . I -

2.0 0.0

, 1 re: Mervyns stores and West Covina I _____ 1ExecutiveDire_c:tor [groun_d leas~--- . _ ------j-10/9/08j .. 1.5

i Hrs: Mervyns - communicate Mervyns I J

i Property Tax Appe<l_ls ___ _ !Sm~tJ,Peter US01_?_:444703~---

!

!closed sites, research and communicate ! !all Mervynbs appeals to DDR, udpate I ,

~~b~;~ ~=~ ~~~;~:=:=~ =---:~~0~i~:ii:~~~:~tiis~~g~-~~~~f~2 :_· :~:~:~~~=~=~:;= +~~r~~~J:mf~~t~~e~b~li~ _:-::-::~J 1~~~~i ~.~ P~~perty Tax Appeal~ _________ }3ernard,Thomas J. _US0126500:3_?_____ _ __ Senior Manager __ jf:i_rs_: corr:esp_cmde~ce_ , . _______ _j 10/13/~?J 0.5

! : 1 Hrs: Rev1ew of West Cov1na market value 1 i

f'2()p_e ___ rty ____ -_ Tax App ___ E!als -_·-------····_-'~~-h,f'e-te-r USO __ 1_~±4-_:1'7_0_3__ _______ _ :_._E_x_ e-cutive Dire--cto. rjre..,i_E>W prepared_b)' _____ J_o ___ h ______ f1 ______ C ____ -___ o ___ r_u_ tr1 .... __ ·-· __ ----- j 10/13~Q~i_. __ - 1.0 , 1 :Hrs: 2008 Property Tax B1lls, 1nput on log, '

Property Tax Appeals jCurd,Amy Jo US012609694 •Staff !electronically file 10/14/081 ____ ... .. ·--------. -----·--·------------ -----·------- ---·-. . .. . lHrs:email to Eileen re: statusofappeaTs-. i

Property Tax Appeals lDuBois,Brigit US012590015 Property tax Appeals-__ --- --:f'ilippou,C:iler'yi.AITson. usciic-,1-cc17~o""6732 ~~~"rty tax Appeals- --===·'serti_ard,ThomasJ ~9~6T~65oo_~ ·= Property Tax Appeals _________ !S::UJd,AiTIY Jo US0_-1_2()0~13_~± ____ __

!Manager _ I for store 131 _ _ _ j10/14/08i ----'Senior Manager- -iHiS:' CA Me,YYns-EICajcm appraisal· -, 1 0/14/081 0.5

:senior Manager -:Hrs:correspondence-- ·····--- - ----r'lot15tosT o.5 -- . ---· -- ---, Hrs:·zoos Propert)itax sius;inputon-log,! --- -··r !Staff •electronically file ! 10/15/081 8.0

'Hrs: reviewiiotiCesTrom-Me,YYii'sand 1 ,--' ' PropertyTaxAppeals 'DuBois,BrigitUS012590015 __ !Manager _ _ [call to Maricopa Co. ____ _ _ _ i 10/15/08' _ 2.0

Property Tax Appeals --- .. ... . i Filip-pou,Cheryl Alison" US011170632 -- .. Senior Manager ---1Hrs: cAMerV'Yns El Cajon appraisal·-:1 0/15/08 i - 1.0 ------ ----------:--------- "' ·- -- . ----- -- ---····-· . ------- ., ----' ··-: '------ ,. - - - .. .. ------·---··--·--- -------------. -' --- ... -------------------- ---;--------,----Property Tax Appeals •Bernard, Thomas J. US012650037 Sen1or Manager Hrs: correspondence ____ ___ ____ ___ _ 1 10/16/08! . 1.5 Property Tax Appeals ______ icurd,Amy Jo usci126o9694_____ Staff .. THrs: updateappeal hearing cal~_ndar -~T-1()/16/681 so_ Property Tax Appeals-- - -----rouBois:sngit usof2590015 ---- . ·Manager - ... --- ; Hrs: hearing status update ciri 996 ' 10/16/081 1.0 --------- - - --. -----------------------~--------------------- ... - ·- ·- ,. ---------------- ------- ; ... - -·-- - '·-------- ----·-·------------------·--------- --------- ·------------------·---!- . --- ·-----Property Tax Appeals DuBois,Brigit US012590015 'Manager iHrs: postpone 011 hearing from 11/6 1 10/16/081 1.0 ---·------ ''" ----- ~- --- --- -----·- ' ·------·--- -- - -----,-----.------·---------- - ····---·. ------·------ . - -------l

i Hrs: 278 review and discuss with ! >assessor-email . 10/16/08! 2.5 'DuBois,Briait US012590015 Manaaer Prope


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' ' : Hrs: REview of appriasal for El Cajon i i Pr<:Jp . .e_rt __ y_J_._a_:.:_A_ p. ___ p_ .. e.a_l.s_. ___ -. -.lSmith,P .. e!E)r_l)S·0-.1··· ? .. <)44703 _ --. _ ~.·~. )(e._c·u·t.iv···.eDire_ .. ~_~ lsotre and<Ji~cu,;_s~n._.wit·h·Cor·u···'!'·· .re: ~8!:11_1'_1.2!1§!2~1 1.0 Property Tax Appeals !Bernard, Thomas J. US012650037 :Senior Manager lHrs: engagment admin 10/17/081 0.5 - ' ·-· -----... --------- ---- -----------------:-------------------------------------------------------------.!------------------------------. .L.--------------------- '. "' .... ------------------------- ----- --Property Tax Appeals . !DuBois,Brigit US012590015 !Manager !Hrs: review notices from Mervyn's 10/17/08 2.5 P-ropertYTaxllppeals-- -- -- ---ff:lemiirci:Ti.omas J. US0126500~- -!senior Manager ---THis-calls with Jucty Bame - . - -- - 11 0/20/08 1.0

£>rgpertifax App~ais- ~_::_::_:_:-~-T8.e_marct:fh()ri1as J. D:§-Oi265o637_:____:Js~i0rfvjana\)e~::_]I:Jrs_: ~~B.;,.Tthj(~riil. sp .-.. -· .. · :==_:::_::bo_!~0/081__ 1.0 : Hrs: Mervyn's Chino - final preparation ···-r ,

P!oper!x_Iax Ar:pe_als --~ C~~f!!,H_(lrOid Jo_hn_US012626359 !~a~a9er _. __ ~_r:lci__I1E)aring _ _ _ __ _ 10/20/08 I __ 2 0 f"~<lfl.e.rtY_Tax Appeals _____ J,_DuB(lis,BrigitljS0125900!§__ ___ ..... -.:.1\Aan('ll)er ___ jH...J:s,_ 017 pr(lperty revtew ___ 10/20/08j'- _ 1.8

• Hrs· communication wtth bngit dubois on , Pr()_p<;!rtyTax Appeal~_ __ i Ewar1_,Jeffrey D US0.120()7_2'!X ________ :~.eni(lr . _ _' mervyn~s __ app~als ___ _(J 0/20/013_ _ 0 5

1 Hrs: Review of tnformation required 1 I Pr_()p~r_ty:rax Appe(lls_ ____ : Sf!1i!tJ,Pe~erl)~Q1244.<1_7().3 ____ ---+~X.<;!Cljtive[)irec_t(lr_ 1 ~for~ t\!19_"!'}'11.5 _staff are .terminated ----f-0!2_0!9.~!- _ 1.0

' ' j Hrs: DDR - CA Mervyns appeal updates, i I ! Mervyns bankruptcy, emails re Chino, I 1

. I discussion with Gunder re transitioning El I Property Tax Appeals Filippou,Cheryl Alison US011170632 Semor Manager iCajon and Chino back to Mervynsacct 10/20/08 1.8 ---- - - - - -- .. -- ... - ----------- . - --- -- 'Hrs· Mervyn's CtiTno- final prepaiaiion-~ , -----

Prop_e__rtyTax Appeals_ ,Con;m,Harold John l)§Q12626359 --~M..§lna!Jer ___ :a~<J_tl.E!?~r1.lL__ _ ___ 10/21/0_8t' _ 4.0 I Hrs: Preparatton of 2008 Applications for

Property Tax Appeals Curd,AmyJo US012609694 Staff !Changed Assessment 110/21/08; 5.0 ------ -- ---· ---- -----.- --- ------··-·-··-···------ - - ,. ------- --- ----- -=c-·-- -. 1 Hrs: Review of informa!ton requtred 1

f'r_(lperty_'fax Appeal.s____ -·· -.... LS_rni!h,Peter U!?_0~2_<\<!~'!Q3_____ __ _Exe<;:_utive Direc!or_J before Mervyns s_taff are terminated ___ 1_9/21/08[_ Prope_r_tyTax Appe_(l~~-----' 8Elf__nard_,_Tb()_I11;3S J. l)S012650037 _____ j~ni()rt1J1anage~ ____ j Hrs: call with TAS_ _ . 1 0/221081 Property Tax Appeals JBernard,Thomas J. US012650037 . :Senior Manager . jHrs: correspondence .. . .. . 10/22/08!

1.0 1.0 1.0

-- · · ··· ······ . --- --- ---------- ~ - · ---lHrs: Mervyn's Chino- final preparation 1

PropertyTax Appeals :corum,HaroldJohn US012626359 'Manager !and heanng . : 10/22/081 5.0 £>j'o£~t:IY~tax Appeals~~ ::::-_jC~rct,P.miJo us9~i2~ee~_ =· I~taif ·· · · _ .. =]I:J_r_s.:_~peea!.C~~en~ar maintena11ce __ FI1 OJ2210i4_ 7 o

· · I Hrs: review notices received for appeals :

f'_r_ope..ftY Tax Appe__als _____ :DuBois,Brif:Jil.lJS0125~D.()_1~--------.l\Al3nager. . .. ----'.~ __ &discuss af!d_.e_!11;3illast info reque_s~---- ~_0_1.~2!08~.~ _. 0.5 : I 1 Hrs: DDR - CA Mervyns appeal updates, , ! IMervyns bankruptcy, emails re Chino, ! i l discussion with Gunder re transitioning Ell l ' I

f'ro_perty T_ax Appeals __________ _iilippou,~~E)ryll\liS()n USQ_1_!_1!()§~~- . ;<;eniorMl3f1<3.f!<;!r __ [_(:~_()_f!_<ln..<:l_Chino b_ack to Mervynsacct ___ J012~Q~f 2.0 Pr()pertyTax Appeals ___________ Bernard,ThomasJ,US01_?§5()0.3.7 ___ Senior Manager .J:ir~~co_rre_:;eoncle_flce -----1_1_()_1~3/0.~f- 0.5

i Hrs: Preparation of Request for Change [ ! 'of Address for #184, Process CA tax bills I 10/23/08[ 5.0 . . Curd,Amv Jo US012609694 Staff Propertv Tax Aopeals


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--~->'9i-~ ~---,;·,,;;'$

Alison_lJ<)Q!1170632 _______ ----------~ . US012650037

··--·. -·-· ------~---------------·····------·····--·----------- .. J. US012650037



go ERNST & YOUNG

Judy Bame, Group Manager, Lease Administration Mervyn's LLC 22301 Foothill Boulevard Hayward, CA 94541


INVOICE NUMBER: US0123858906

December 22, 2008

PLEASE REMIT TO:

Ernst & Young LLP Dept. 6793 Los Angeles, CA 90084-6793

. EIN: 34-6565596

Billing for professional tax services based upon estimated Net Tax Savings for real property tax assessment reductions, in accordance with the Statement of Work- Property Appeal Services dated August 22, 2008


Total Due

Wire Transfer: Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031201467; Swift code: PNBPUS33 Account name: Ernst & Young U.S. LLP AJC#:2000032587256

$37.425

ACH Transfer: Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031000503 Account name: Ernst& Young U.S. LLP AJC #: 2000032587256


PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITIANCE COPY Due Upon Receipt

REMITTANCE COPY


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Mervyn's Real Prop B1lhng 11·2008.xls

Confirmation Store Tax Year (or Reduced E&Y Fee@ Received Number Parcel City County State portion) Tax Rate Initial Value Value Reduction Tax Savings 35%

1213/2008 86 165-120-24 Oceanside San Diego CA 2007 1.06285%~ s 12,835,338 s 12.583.665 $ 251.673 $ 2.675 s 936 12/312008 86 165·120·24 Oceanside San Diego CA 2008 1.06265% $ 13,092,044 s 12,583,665 s 508,379 s 5.402 $ 1,891 12/312008 89 627-101-11 South SO San Diego CA 2007 1.08531% $13,166,160" $12,908.000 s 258.160 s 2,802 s 981 12/3/2008 89 627-101-11 South SO San Diego CA 2008 1.08558% $13,429,483 s 12,908.000 s 521,483 s 5,661 s 1,981 12/312008 195 232-640-65 Escondido San Diego CA 2007 1 11241% $ 12,895.259 $ 12,642.411 $ 252,848 s 2,813 $ 964 12/3/2008 195 232-640-65 Escondido San Diego CA 2008 1.11729% $13,153,164 $ 12,642.411 s 510,753 s 5.707 $ 1,997 12/3/2008 278 313-730-18 Carmel Mtn San Olego CA 2007 1.03826% $ 13,396,882 $13,134,199 $ 262,683 $ 2,727 $ 955 12/3/2008 278 313-730·18 Carmel Mtn San Diego CA 2008 1.04135% $13,664,818 $13,134,199 $ 530,619 s 5,526 $ 1,934

11112/2008 900 428-26-68-1 Hayward Alameda CA 2007 (75%) 1.03200% $66,500,000 $ 59,248,600 $ 7,251,400 $ 56,126 $ 19,644 11120/2008 250 166-030·043 Tulare Tulare CA 2007 1.06260% $ 7,$44,000 $ 6,528,000 $ 816.000 $ 8,671 $ 3.035 11120/2008 250 16&-030·043 Tulare Tulare CA 2008 1.05970% $ 7,490,880 $ 6,658,560 $ 832,320 $ 8,820 $ 3.067

Total Tax Savings $ 106,929 37.425

11-2008 Billing



Mervyn's BK Proptuty Tax Appeals (!1111·30-08

:Bemard.Thomas J

•Corum.Halold John LIS01Z626JS9 Curd,Amy Jo U$012609694 · ·

· Bemard,Thomas J Uso12650037

.• C9~i!_m,tj_~rotq J~_f!n U~Ql?.~?'h1.S9

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. Senior Manager

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.D.~Bois,~~gilf.!S0,12.S.~~01.~ . Bernard, Thomas J. U$012650037

'ouBois,Bngit usci~2500015

Bernard, Thomas J. U$012650037

lHrs: appeals tor stores 263, 262. 66, 89, 276. .. (.1~~ .!!_11?~ .. ; .~.l!!i'!Q. ~L!£EO_Ij._!9L1!~.!':~ _2_1 ~-. . ..

Hrs: Mewyns- Transfering tirne from DDR to _ S~l)\9~ ~!!!.B~~f. ..lM~~I!S ~~~ f~r ~bi!l~_and ~I.C.ajq_n

... ~!f'!~~r .f:4a.n~Q'!r _j!'frs.:. ~~.9!g~ll)~'!t -~~~Jn ,Senio! M~!!!Ji!&r ... Lt-!~.:-~~ll!n.IJ _ •. . S!I!JiOr.t.:~ana9er :':irs: ~iscuss ~0 app~als w.1th BD

.Manager H:ra: appealro for s1ores 263, 262, 66, 89, 278,

,194 ~tc .. ; bllhf!9 support lor 184 and 219 HI'$: Prepare heanng documen!alion for

lanenor including complete reviow of income.

L .1!(~0_6..\..- _ ...

1_1{.~/o~; 1117108: ,·,niOit 11J7J06 .

1111/08

___ i!~.!a!.!!.ft__d.~CN~.P..!!!!'.YS....!!... ·-------~- -~-- .: ___ !11~~9~. _ Hrs: Ravlew case for HO appeal h&anng in '

--- . ·- Q~~!!'!!.!!!d dl&_i?I...!I.!......Y~'-~.!!1.~.~~!!!'!~-- ·--- -- .. ; . ~-~!!~!Q~~ . JHrs: Mervyn'$ HQ appeal- review comps for ; 1 ;Maring, lravelllme and review for hearings ·

1 :and validlly of alipulalion: attend hearings,

--ii~M"'""•"•"~'~--.. -f~~:P-k::d~~-rOr'Ha apj)ia1hi8tfr\iiill"

J~~-1!!9:~L.... ~9.!!.kl.l!~~ -~-n_l!.~!!.~.ss. \?,i!~.~~-e.~~!!r .. ,Hrs: Mervyn's HQ appeal- review comps for ihearing, traveltime and revteW for hearings

. _Manager : Semor Manager . Manager

1aoo validity of stipulation, attend heanngs, :travel back to WA ~His: biii;rig''~~espCn~_te~e . Hr.s: _Billin.!l b~ckup. and time revtew Hn;: Oclober billing review and

· . Senior Manager . ~rresponQ&nce . _ Hrs: Review case for HQ appeal hearing 1n

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11112/0B 11113106. 11113106 •

1111-11106

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I . . __ 's.Er!_~S~IMI J~-~·_!?Ub~i~.. , __ ,. __ . ·~- . ..f .. 11/17/08i -----

Hr&: Vei!Je analyses submlttecJ to assessors . ' and slipulallon$ agraed lo for baroe yaar a eals

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:Hrs: Preparalion of 2008 Application&

,curd,Arny Jo LI:?012609694

OuBots.Bngit U$012590015

_OuBOis,Bngit U$_01.2_590015 .. .Beml!fd,ThoffiliS J. U$012650037

_staff

Manager

ls, 11,321.73.54.83.104.126,153, tas. 265,108. :17, 320.996. 226, 288.262, 34, 250

Hrs: up<fata status of finalized propanies ana . CO"!P.!~Ie billing worllsheel$ with backup Hrs·. Value enalysrts submtlled to assessor5 and stipulations agreed to fot base year

. ,M.anag~r .!'!PPe_a)s . ... . . .. . ·i§e.n~r ~!!'!Bi~L. .;..f1~s_: __ ~~-S£1?.nd.!n.~ !~r.!'P.P!~I!_ __ ·-· __ -·

11118/06

11/18/08_

11118/08 t_tf.f.~/08

!Hrs: Preparation of 2008 Applications- ! I . 1&,11 ,321.73,54.83,1o4,126,ts3. 18s. 2es,to8.1 _ j' .1.~\!.rd.A_my ~~ Y.~9..1.~6.Q.9.J!1 ___ ----+Sj~~ -· . ·-1:7' 320, 996. ~~ ... ?6~ .. ~..1!0 ___ --i-1 1/1~~ . ----'_,_ I Hrs: Va{ue analyses submilled to assessors , i

and &:tipUlatlons agreed lo for base yoar ~fl_u~o]S,6_~91!\.:!~'!!~ ___ _;Ma~~a!!-. _ lapeeal1 ----·--····-- ..... _______ .; .U!_1~~§j_ J{>!!till'!_,l~elet:.,h).§0124<4'fl9t _ _,E_!ecutlva PJ.r.~Y!.~!:I.t!!.B.!!i.~ ~H.l¥~._1!1~~.d!J_~n~d !!~-~~~- . _1_1~1_~Q8; ---· [ l ! ! :Hrs: Preparatlonof2006Appllcallons·

OuBois.Bng1t US012590015

Du8ots,Bng1t U$012590015 Smtth,Peter usi)12444 703

~P..~f!!a.~._Iho_l!\3& -l !-!~!2_6_?~~L _

,Staff 6,11,321,73.54,63,104, 126,153, 185, 265.106.

__ 17, 3:2~.._~96. 226,268,262,34,250

•Hrs update stalus or nnallzaa propaf'lies and

11120108_

Manager complete b!lltng work$h&ets with backup 11120106 Hrs· Value analyses 5Ubrrutted to assessors and sUputalions agreed to for base year

Manager appeals 1112~!Q~: Ell:ei:Utive Director ·;Hrs: Review of iiP.peai i-eSo!ts and sftvi119s 11120108 •

. __ ,§en!o' Ma~_I!Q!'.r _ ~rs: ~~espondoj1~- ..... - _____ ··~-- ____ ~-UG~!~ .. .Hrs: complete addiUonal analyses and submit : ·

--- ·------~----- +l~~:t~-~--~ . ... ·. ~ ,: .

0 1

'



i!!/ ERNST & YOUNG INVOICE NUMBER: USOI23858927

December 22, 2008

PLEASE REMIT TO:


Mr. Rodger Meads, VP, Treasurer Mervyn's LLC 22301 Foothill Boulevard Hayward, CA 94541


EIN: 34-6565596


Second progress billing for professional tax services rendered from November 1, 2008 through November 30, 2008 in connection with preparation of the U.S. federal, Form 1065, state and local income and franchise tax returns for Mervyn's LLC for the year ended February 3, 20087, in accordance with our Statement of Work- Business Return Preparation Short Year November 28, 2007 through February 2, 2008 dated August 22, 2008.

Individual Rank Rate Hours Jeff Franco Partner 585 3.0 David Schneider Partner 585 1.5 Harrold Flemins Executive Director 495 0.7 Anthony Kim Executive Director 495 12 Thomas Meyerer Executive Director 495 0.5 TomQuek Sr. Manager 480 31.6 Julie Louie Manager 390 46.9 Tracy Akin Senior 330 17.0 NingLiu Senior 330 0.7 Wing Tam Senior 330 42.5 YanLi Staff 150 25.5 Terilyn Mishimi Staff 150 0.7 Rajashri Panjala India Staff 150 26.0 V inod Prabhakar India Staff 150 5.0

Total Due


$ 1,755 878 347 594 248

15,168 18,291 5,610

231 14,025 3,825

105 3,900

750

$65.727

Wachovia Bank, N.A. Chapel Hill, NC Wachovia Bank, N.A. Chapel Hill, NC ABA#: 031201467; Swift code: PNBPUS33 ABA#; 031000503 Account name: Ernst & Young U.S. LLP Account name: Ernst & Young U.S. LLP A/C#:2000032587256 AIC #: 2000032587256



REMITTANCE COPY



Eng11gement·.Wemlf' .... :. Busmess Return !_'r&parau~_ry

Ou~iness Retum Preparalion

E!usiness Retum Preparation

Business ~~~u~n Pr_ep!ira_ll?'.r:! Susmo~s Ret~rn Pr_ep_!l!&ll(!t:~


Mervyns' Application Per1od 11-1-08 to11-30-08·

j: · :~lh¢V!HI.t1.6r.;:,:f?:>~A;i<'!;· .. ~;.~.:--'~; •. ;;,,;!:7?-:V4<":But:~~~Ptt~Ur:Vi1>"~-~ ,--~-'-:"-' ···:'.1L,i-'; :j~-r'~1 ~:-::· -H,o.urt.; .. _ ~: IMUt.Dt' :. F1i•• .;•;; !Schne_ider.QavldCU$011339513 ; 585;Hrs roviwof~nlnp 1.5f 11/2/08_; _878

. Franco.Jeffray S US011410868

"Hn;: Catch up with Ouek on status of .rt~tum and edditional need 1or ilS5istanca from Cltan given her scllt~Ouled depanure from the Company Debrief on

585 his call with Rodger . t-trs: Pn:ni out all siate tax retum.trorT.

·plior year and a raft of federal return of period end 212/08. Inputting payroll dala

ito ct~oresponding slate~ to the slate i ;returns. Plinllnslructions of relevant

! iHrs: Mervyn's Holding LLC -Cleared

0.5. 11/3/08.:

900

lili,Xan u~qg&2~~~- -- -. -·---- .. i. .. - .J~~;::_~~~:,um_:__:~Uect all P~~-Y-~~~- ·jl __ ... -~:!'-~': _l !~9~1'-

irevlew point5 Qn CA and Updated feder.al j -. ~a~J!ll~~~~j~!~ri USJ?j.£5.§]£?... _ ..!~~l!U!!!...c_:l:l.!!~!~- ............. ·---- -----I·. . .)_._Q; .. _:1 __ 1f_?1!!_8l ___ 1§_q

Hrs: MErvyn's LLC - Worked on Bridge ·

!!:'\i~Jal_!.~.Q).~~ri_l!§_~_?-~_5?.?7?. ~~j!~.'!~.!l!~u.l!l_ ·----· ...... . Jlaf!l_,Wi~g Wai_!JS01~41_8-49~ .310iHrs: R~vle~~~_9-~_l_!x __ (EI.~U!fl. _ •

!

,loule,Julle US012f27561

Hrs: Prepared the following: (1) :Revtowed regular tax de'preaation and ;gain/loss on disposals workpapers and ·schedules. !2) Discussed with Scarlet Tam about deprecation and gam/loss on disposals issues. {3) Had a phone

390~~iscu55ion.l:!!~ C!'!en Wang about lho Hrs: updated AW and go sstem tor the

5.2 11/4108. .?.028

_Busi~~-~s ReiUI}"t ~E~flaE~I~o~. 1_P:a_nJ!IIa,Rajashri US012557572 1?~leh!_n_9.!~ ;a~--~P.-~':'_eo~!! .. _ .. ·. • .. j· . ' Hrs: fedora! tax return proparation, .

3._9;.. _1114108, .. ~Si?

; ~ ;·including 704(c) and 743{d) special i i I allocation research and preparal!on, j I Schedul& M-3 preparation and rell'iew of ,

~usln_!!~>s .F!.!l.'~ f!_r_e.P.~.!~-----~ lCL!!'!..Th~!!!~!JJ~yd_ V.?.OJ?~1!i~~g__ __ -~ _____ .@ -~;,'fv~~~~tii:t'PBC ·aepfe"ciation-- _____ ·j-. . .. _'!.-.~L _1_1_~~~ 3.2~ Busmess Relum _ _Prep~~~~~~ •• _ Tam,~~~!!.!LS.9J . .?~1~~~Q~ .. ... . ... .J. ___ ·-~Q.~nJ~.f!!l.!i.IL!?!!. .. _ --------- • ...---- __ , ~~. 1114108! ----~-~-Q

i : 1Hrs: Reviewed updated analyze ' T

eus1ness Return PreparatiOn

Bu~>mess Return Preparatton

jT.!!.'TIL\:YJ!:!D_~~!:,!Sl?t.~-41~~_!)? ___ J3Q~~~~f!'.!LI:'!'ii!t_~~P.rt;tg_~~-- . _2.oi 1114/0B; 660 :Hrs: Helping staff with slate return • --t-·--

Akln.Tracy Vmg Cul US012198469

:~kin.,T~~cy )'ing_yuJ U§OJ2)984~3J ..

iFranoo.Jaffrey S US011410868 ---~- , ___ __

J!u,Ning U:S.012488745

loule.Julle US012227561

i preparation and technic;d problem wi!h ECF; fixing stele apportionment with

330·proceeds from AZ and CA: · Hrs: linanilz:ing state ap'poritonment ·work paper with fixed assets ending balances and revieWing stale apponotment entnes 1n GoSystem; filnng

: TX return for Mervyn's Holdings LLC per ~3P.:!!!!!'!I~Q.!f!-~Y!~.Y! ..... __ ...... ..

Hrs: TML issue from Meads re who will

1.0_ 1115/08 330

1115/08 660

Jsign lhe Mervynsla:t relum. Dlscoss . L'

__ j --~~~~ .. _. ______________ _J _______ Jl.§ _1_1_1~/Q~.~---l~~

[! ~- Hrs: Update the fiK assets Information fori 1 I

cooresponding states. Print out the 1

1summary paper and update lha stale 1

I' ;telum. Move all propeny, Hies and i j r ipayroll datas of NV to other on both WP : J I

: 1¥?:!!'.!!.~!l~!_e!!!:_~~!l!.O.!!.! ~ta!~.!~!~ms_. 5,0 _ __1.1!_5/08: __ . ____ ~~f! : · HI'$: Unlcap Update th& M-1 allocallon

~~PJI.!\!L .............. ________ ... 9J~. 111_~~0~ 1 • -~~, 'Hrs: Prepared the following: 11) Reviewed AMT l&lf depreciation and galnJioss on disposals workpapet& and schedules and (2) 01sc:ussed wtlh Scarlet Tam about lha Cflanges macfe to

390 depreQaUon

Hrs· Prepared the following: (1) ·Discussocf with Tracy Akin about slates 'openrtems,tssues and llmmg, (2) 1 Rell'lawad Form 5GB Llmiled liability r

1115108 , 482

I Compai'J)' Return of lnc:ome for Mel\'yn'5 'f 1!

! I Brands for Mervyn's Brands LLC. and (3) l_:1.u~_\l,le.~~-~O!!:!n:_l.~r~p!£!!!~!l .. -~1.::2!!!.e_.J . .!!.!t~.Y§~J~~!?§.~L ... -----+- 1qnl~!!'!!!.ed Form 05--158 Texas Fnmch/ ... - 4.21 1ll5/08 1,638

I ~Hrs: updated AW and go sstem for the I ~_!l!!!!_e_!!I!._~~!~!'!'!:I?!J!I!Il.~~ . _ !'!!!,i_!!a,RajasMUS012557~?1 .

1 .• 1St?/.Sh2~11!~.!!~.P.~!l.P~I~Is_ ...... ______ l, ____ l:~ ... l1!~~ --·~

'Hrs: federal tall return preparation. 1 1

fh.•s•ness Rttlurn Preoaral!on

] including 704fc:) and 743(d) lipet!al allocation research and preparation, Schedule M-3 preparation and re11iew of

Ouek.Thomas Lloyd US01 2215582 4BO taxable loss 7.3 t lf5108 3.504



Business R~:ttum ~r6P.aralion

a 11 ~Jn..!'u !!~!~!.'1-fr~E.<!fa.!!PI.!... Bustnen Ret~~ prepar.al!qn

Busrness Return Preparallon Busrness Retuin Prepara!ion

EmpNendor

li,Ya!l US012G2.~452

.auek.Tnomas lloyd US0122155112 ~Tam, Wing Wal US01241640_5

Mervyns' Application Penod 11-1-08 lo11-30-08

Bill Rate Oeser Hrs: Sttve state tax return forms to ECF files Updated Arizona depreciation .numb&r on A2. return. Add extension files to AZ, 10, NM retum. Input real &

•tangible property for AZ and CA, make :reference and update the data to

151:l~~(;YJt::ared the iotiaWmg: (1) · · · Reviewed Federal lax r&tum, (2) Sent

I my review communis to Scarlot Tam, and (3) Discussed with Tom Qual< and Scartet about issues witti Federal tax

. }!!.l:l.!,r!.~!!~·. ·- .. . . :. .. ...... ~ •... 150•Hrs· Cleared revtew points TX return

• Hrs: tax return preparaliori, indud!ng ,review Qf trem1f1H agreements ond 'application to 1/31107 presentation of

4~!? .. Pi!rif)£!~ K·1_s . . _ . _ 339)jrs: Updated al!o~a~on _workpaper

·Hrs. Prep11ret1 step down adjustment

Hours

8u$mBss Return Preparation ;ram.Wrng Wei US012418405 33_0. WOfkpaper_ .. . .. . .. , . :Hrs: 01scussed wilh Tom Ouek and Julie 'Louie regarding talC returns status and

~-u~I!)!!:S~-~etufllf~~~~~io~ ... --l!am,Wi'![,'!!'!,[_Y,S01J:418~?_ ______ , ,. .. .. ~-3gj_st~p_d~~-~J!-!s~!!!_e.!_tl_!l;, __ ... ausrness ~et~r!l.~~t:P~~~uory . . ! T~.'!')"t!.I)9 .. W£!i !:,!~0:1.2_4J.B.~§___ .. --~- .... ~~ta~;~~v~~~8~e!th~8)~i~*~ij~ (1)

6.a! 11/6108• -isr · ~1isio&;

5.1 ~. 11/6108:

2 0! 11/6/oai

15 11/6/.08

05. t116/0B·

.2 s: 1 t'16~oai

Ou9mess Return Preparation ;Louie,Julie US012227561

•

1

. Revlewad and updated !;!late apportionment workpaper an<! (2)

. 3~. ~~~!~_!!I)' !:2!!!!!'.eni&~.Jr!~I tHn:. ·--t ___ _ IHrs: Prepared the ronowmg· (1) 1 !Reviewed revised federal lax return and

1

37' .... t 11(?/Q8]

Busmesa Return Preparation

Ousmess Return Preparation

j,OU[!.J_l!l~e !)1?9).~~}?:!)61 _Pa~jala,Raj~shri US:012!i57572

.auck,Thomas lloyd US012215582

. T!Jm,\:Ving .~a! _\JS_012418.405

,T~_m,W.ing ~a!_!lS~_1?~~~405

~T..!%~1'!9_ \.'V'!i.U.§912~.1~QL ••. _.

i . jAkif!,T~~~y .'fi!J.9 .. ~_ullJ.~!:"1.~1~8.1~~

1

(2) Discussed with Tom Quek and Scarlet Tam about open ilern! and

39(,l 1 ~li<!C£!U~n issu~~:. .. ··-- . . . -Hrs: updated AW and go sstem ror the

1so;ciJ.'!ngo5 1,m_d_ opery P.o!n's .. . .. .Hrs: tax return preparation of state tax

480,!!'!11.1!18 .. ---- .. .. - . Hrs: Updaled step down adjustment

33~iY""O!~P!I;Pe! _ •. _., ·-·- ........ Hrs: Updated analyze wortbook with

J30 1 ~_tep ~~~-" ~dll!!!"!enJ. .. .. _ ... :Hrs: Reviewed updated Federal return

~2.~V!.\!!I.~~_g~(~-~~-'!IT.e.nt

. _ -~~~:_tJP.~I~.!!.~.~~-!!!-~9 !?Y.SI~!:f!. ' iHrs,: raview state returns, validating ip~trlners' atlocalion percentage workpaper and updating state

:apportionment woriq)eper, review 1

_ ~~.:_~:!!ised TICJiollum for _!)2/03~~IP.!~~ _;__

; I I

3 ~:

sz: 3Q

11fl_IOB:

1117/0B

11fll08

'1nlp8

1117/08

'Hr.s: rtling slate r~o~tum for Mervyn's. AZ. 1 Bu~lni!SS Re!!'~ -'='~ep~r~!!9n ·u, Van US012623452 .1.~jf0._ l:'.-.:1 _!!).,_ •. ____ ... --·-· __ --- -· -· .. 9.0: 1 1/9/0B· Busmess Re1um Preparation :T~'ri.W\"9 ~8iJJ~OJ~:4f~~O~ .. , ~~.Q.lt'I!~:-~~Y!~s~d_F~~!!r!ll ~tum __ wi.'tl. '5·~s · ... '3.rf· -i1i9108~ Business Re!~;~m PrepoiiattOn _Tam.Win9 Wl)!i U~!J124_18405 33~jHf!~ Rey~ew-~-~~ ~tu~-~~~ K-1.~ iO"' 'i119'io8i Business R_etum_pr~patation Tam, Wing Wal U$012418405 330•Hrs. Reviewed A2 return 1-~, _11~0( Busmus Return P~e_P.!Ira~ion · T~ffi,Wing \'jai\..!SD1241B~05~ '33o1His':.RevieWed ti:ii-eiUn1 · 1.q

1 11f9J081

Business Re_lu~I~.f.l.r':le:~~'!.tlon . T_am.y-JJnJJ -~~! LJ.S9.~~~-1!3:~9? . . . _ ~39Tf:t1S: R~~!e.we5!..Yi-:Jt:f~_ljl, .,. J-Q.~ .. 1 ;i9ioii1

B_us!nosi!.'3~!U!~ l?.~ep_l)!_~~li?!l.. . .. !..~.m,~!!'l9 ~!'!J:.I.§.Q12~t~!'.Q~ .... -----t ... _ ~~QJ"I!.I!.:.~~t!..~ retul]_, ___ . . .-~_ .. :oQ.~.-,-~J:Q/910_·Q_8~~.· · .~l:'~"!l'~~~..!!~l!l Pree:ara_U.£~- --~f!.~.~~ \{!.n.~'!~1.!2.1!!..~S012..Q.~:!2.Q.L. 1_ .• _ .t_~_Qj~_r_~:. ~~~-~~!'11'!-'li: ~o- ~\.'Y!· ... ·- . . _. _ .

Bus1nen Return Preparation

Bullltl8!;1S Relum Preparation

IT am, Wing \'\l_ai US012;41_8~_05

. iQI,l!j!~.!!'On:!I;I.~J!C?Y_d ).!?q_12~)5~!!.?.

lOUie,Julte US012227561

to~Le,Julie 0~012227561

_louie,Julie US012227561

:Hrs; Con\acted RIA regarding NM tax :nablllly (GO System did not calculated

--f-----1~9r:~-e.!.!~ !!abili!l~.JI-~- . _ ·---· ---+---, Hrs: Updated NM relum with correct lax ; ! 339 ~i_l)!9:ill_ty .. ·-· .... · .. - .... _j __

!Hrs: TAX RETURN: preparallon or state ~~q~!!~.r~~..!:... _____ .. _____ ...

_Hrs: Reviewed Form 165 Arizona Pannership Return of Income for

~-~~~f!..~S. HOldlf!Jil!!..l_U~_.~ . . . :Hrs: Broke out my time inctJrred for lhlS

. 3.~+~~P.\il)!~p-~oje~t!t:t.d!!'i.!!l!;..._ ... • ;Hrs: Sent my Federal review comments

39Qlto Scarlet Tam ···-·,Hi'S: R8viev.l.d "FOiin 140NR Arlzona ·

Nonresident Personatlncome Tax

. Q,Sj. _t ~(!!;!IQ.~~

.. --~'~:.. ,,l1!?!Q8

1.o! 11/11108,.

~,a.: . .1.~11?/Q~t

... !!-~! -~~~~~o(

0-3; 1111?108

52§

2,652 si~

2,448 ~60

495

165 8.25

1.~4~

1.287

}2~

2,496.

990

330

660

165

1,350 9sg 990 3:iQ 330 :ho 330 is{?

J6~

16,5

48!>

312

15~

117

_Busrnes~ Re!umg!~P.f!T!!I!t?!l ... Lo_~;~i!,".J!Jl!e l_!S0_1_212?MJ. 3~0.~!!~.~~-M~~~!!1~~1~ng~ l,.LQ _ 0.5 11112/08 1~-~ Hrs Reviewed Form 106 Colorado State Partnership Return of Income for

Busin~ss ~!'_l_l!i!l.f!!P.uratio!!___.J!:.oEie,J~!i!J_US012~?.?~---- .. ----i- .. -~~Y.Q.;~'LNY.n:~.tl9..!;t!Q9! .!:.L£· ..... _.. --~ __ 0~~.:. J.1J1.2!.D~~ 31~ 1 : iHrs: Reviewed Form 65 Idaho

i j P artnershlp Relum of Income fot

Il.~!!!!.l~ss Rutum Preparation . Louie.J.Y!!.'-'~Y.§.Q-1!227561 _____ t· 390 Mervyn's Holdino LLC. --~~ _j~----!.:.11 ..l1L!~~'!.I.IJ;.. "!-?~ Hrs: Reviewed Form PTE New Mexico · !' , Income Return for Pas&-Through Entitles 1

Louie Julie US012227561 I 390 tor Me n's Holdtn s LLC. 0.8: 11112108 312



Bus>ness Retum Preparation

Mervyns' Application Period 11·1·08 to11·30..08

• ··•~=:r=.:_, -~·.:.-,\i,;_:_ .\·~~ .. ·!_r-~;-·;)'<-;._, IJl RabUQ!~ ~0-::~~~·rt:;.;: ::;;;..:~· .. ~,--~i:!::::.;::-,::.~; '~ ~ .. >-:.t:f~Ytf' ;_; ;t(Jc:ur- · ... Fen·;.;·.:.:= j jHrs: Reviewed Fonn TC·65 Utah ! J J

! 1Portl'lorshlp Relum of Income ror j j ' -1h_oute_ • ./!!lle_!!S9!2?2756j ______ rl __ M'9lMJ!~n's Holdln!l!.bi::,_Q,__ ___ -1-----~__! 1.L1210~~- ... .. 1D

1 THrs RevlewedFormOS-158Texas 1 · , '!FranChise Tax Report for Mervyn's

..;!-2_1.!le_,J_u~leU~Q12227561_ .; _ ~9Q_H~ldlngs_LL_C ___ •. _ _ __ _ _q_2~. ~1~12~98:_ : =Hrs: Reviewed Fonn05-102 Texas 1

7~.

' I :~~~if!:Ju!i!.U~Oi~~?~561

Loule.Julle US0\1.227561

Louio.Julie lJS012227561

' !FranChise Tax Public Information Reporl · .. 3_9_qlf~r .M~.IYY!I.'s ~oldi~Q kl~--.

'Hrs: Reviewed Form 568llmiled UabfHty Company Return of Income for

390"Mervyn's Holdtngs LLC

Hu Reviewed Federal tax return and ')90:cuscussed my comments Wllh Tom Quek

0.4! 11112/06 156

, 11112108 663

17. 11112108. 663

Hrs: Called Ct1en Wang and discussed _ ~~-O:!_~&_!I~~l_~~~-~-1!.!!!!~!~!~.!:.. I ... Q,1l . .1!/t21Q~;. 1~~

:Hrs: Reviewed Form 568Limiled 1 ;

Busln&l;SS Rei!J.f!l...f"j!Q!T;:_I~!''.! .. ·-t~~.!lJt.!~~!_\,!.§01?227_§~!

Buslnon Return Prepa~;:_~lton_ L~!!!e,Jutie US0_1?-~275_§_1

_________ r __ ... l~OJ.~;~~~~;-~~~~:~:~~-~~~~~-~0~ .. j _ _!!.21. _ ~.}~1?'_Q8l___ l!!

· Uablllty Company Relum of_ Income lor 1 I tHrs: Reviewed Form 566 Limited I

.. ..~9Qi~.!m~:'!.!J-.9: ........ _ ... --- ---· . . . j_ ____ g_sl.!Jl!?!fl8__ 19s .Hrs: TAX RETURN: review maeUng • I

Luek,Thomas Lloyd US012215582

Busmess Return Preparauon Ak1n,Tracy Ying Cui US012198469

! ·wJjulie louie to discuss state modifications and depreciaUoo

480 adjllslmenls . 1.2 111l2/0S 576 · Hrs· coordina"1ing wllh lax prO~ssor in gelling tak returns pr~ssed and delivered to the _chant. assembling k·1

330 pa~ge for eactl partner 2.0 11/13/0B. 660

Hrs· Revising stale returns per manager's comments, lnsel'1ing attachments into stale tax ra1um In pdf.

!;}ifsine_ss -~!t.i:'!l! f'!!!P.:!!I"_l!!!~'.' ...... A~i.l:!!~r~7f .Yi_l]9 fi!J.YS.O_t?j9_8~~~--. .~.ao. ~.'!'!~nu. "Y.~!!'J~ll!~ ~ ..re.t~.!!l~. i!!pd_! I

__ 6_~1!J. _1![1~1_0~.; 1,9:80 ____ .?~~t_1Jtnt9.st-· ·_- .IO§ ~l,l~i!l~s~ ft_eturn f!!P..!!~!!I!.t?!! .•• _ .. ~L.!, '!!!! ~~0Jl~2345_;!:____ . -------i-. ---~-~!U:!~aled partners' fo~!l:l~!~-- ·- _

Hrs: Reviewed Fonn 165 Arizona :Par1nership Return of Income for

Bf!sine!!is.R_el~_r!2!1!!'1~!!.. __ -~~P.!I.i.!dYl!a US01~27561_ ____ -----~-- .. --~9_Q.1fM~~-Ho1*!~'!9!Jd&.:...~------ __ -·--! Hrs: Reviewed and responded to Tracy '

_ _9~_.11[13/0&i _ __!34

I I

Bus1ness Retum Prepambon louia.Julie US012127561

_Louie,Jt~lie US01~2:Z7S6~

' ; -~l!~n.e~~ -~.IE!!!_Prepar!!~-- +LE~ji~Julle .!o!.~P.!?~~J.§~l ___ ...

•Akin's comments for slate tax retum& 'and discussed with Seariel Tam about

390 her commenli:. .... - -Hr5: Oi.sc:UsSfid 'With SCa~et Ti.ffi and

Tracy Akin about changes to Coforado 39<1 tax relum.

Hrs: RevieWed ·Form 568 Lim1t8d Liability Company Retum of Income for .

390 Mervyn's Holdings_ LLC Hrs. Reviewed Form TC-65 Utah Partnership Relum of Income lor

70~

0.2_ 11113108_ 78

1 1 11113/08: 429

~.99_:Mervyn'st:f'!l~lr:!9_~LLC:. .. .... ... O.J _11~~~/fl8_ . __ 1_11 ;Hrs: Reviewed Form PTE New Mexico 'Income Return for Pan-Thrt~Ugh Entities ,

.... + .. __ -~~g~~~~~~!~'if~t~s6~L~h(j·:·--·· _ ... j ___ . -~-1!!.1.~~1-.. ___ ~5 :Partnership Return of Income for !

_ -------i---· -~-~9iM!I}IY!!'~_HOidi~i._'=!:9.:.._ -----·-'· ____ Q,_~l_ .1_103!!11!: . _234 ! ·HtJ; Reviewed form 106 Colorado State ' , !Partnership Relum of Income for j

.. ·..,.--------- -~~t~?k~-=~~~~:~~f4oNRAriiOita 0·4-i 11113108 15~

\Nonra1iden1 Personal Income Tax ! ~.9Q ;f3.!'1U!Jl !O! .~et)I}'!"!'S ':f.'?l~rtiJ~ L~C. .0~4 ~ ~ .1!13108. 155

IHrs: Re11lewed Federal tak return ami Bustness Return Prepa~tton ,Louie.JuUe US012;227561 390~ctlscus~d my comments wl~ Tom auek. o.e. 11113/08 J12

Hrs: Re11iewed Form 568 Umlled Ltabrlity Company Retum of Income lor

Busmess Return P~paration Louie,Jul1e U$012227561 390 Mervyn's Brenda LLC. 0 1 11/13/08. 39. · H"rs: R&lllew!id f oim 568 Ltrmted liability Company Rt~lum of Income for

!;!US!!!_ess.~_!!!![l_e_~l!'~~- _ ~~~~,~I~\L!i:~l~?.!.~~-1. _ .. ~\!f?.!.,M.!m''f! hl:.9: --·· ..... . ... ... ........ .. .!.?~~!. ~ 1.11~tl?.~ ~ 7_8 , . Hrs: Extracted nles amf conven to pdf lor' : .

i!.l!~ft"l~!~-~__e~m ~~.!!!~~~'!..... ]!!!_~p_!._Teri!~!!~!lko US01239~!_2'L _ .. L. ••• -•. JE-.1!~ ...... ------------ -~--.. -2-:tLl!.!.!.~IL .. ~ . 105 Busj!!_e_!! Return Preparution __ .. IPan!ala.Rajashri U$012557572 __ ·--·---~50 Hrs: Pre &red MelVYn's L!:.~ . .£.~!~1~!!1. .. ....... ~J!+. .. !.!!1-~!Q!L . . ·_450

, 1 Hra: Cleared review points on 1\l and j : • !"!f:l~tl_les~ Ra~r_n..f!"!l.P..'!r!.tl__~ __ ... lf!!li~!.!8.;:_~J!!hri US0125~[7L _____ -t-. 150 Federal return ---}-~.!.11·13/Q!i-____ 375

1 , iHrs: TAX RETURN: preparallon of state , ; !

t!l!~-1'!e~s ~e.t~£O.!':r~2!rauo!"' ___ .. ·fg_y~~!!!~~-~V2Y~. !J.§Q!?~l.s_gs~--- -.-[ --~-~~t~-(;J~'2ire<t Ciieorcopy-ortaxretun;s ~---·---~~ 1 ~~t~(~si .. - ~§Q Bu_siness Return PreP.aratton. 1Tam,Wi!"'9.VV.al Yt:l:01241~~~5 J • 33_9ta.r;a~-~-'!.ft~ e-~~.!.!~ ~~~~~':!! _ 1 0' 11/13/08[ 330_

Hrs: Assembled K-1 packooas for ' ButornassR&tumPre sraUon Tam Win WeiUS012418405 330, artnen 1.0 11/13108 JJO



Mervyns' Appl!calion Poliod 11-1-01:1101 1·30-08

Eno•ailriuu:n: Nam.; "?1;-• .;.;,. >r 1 ... ··em~•I140:~'i:.~··::t:; ·. ,. :;~;_;·_~!~:: · ··l7·· ·· I

·· ... ;·anntJW~Ori.~.-,;. .. -~.;·:.:: .,.,,,). ·; ·:.-, . :: -.Ho.ur.- -:.- ."lrntur Dt · f"Hs .

Bull\~es.s l:l'!IU.m.~r_ep_~r!!l~l!.~ .. ~T_a_r!!IW~a lf:!.a! !,!.S_O~?.~,H~-~ iHrs: Reviewed AZ return w!lh manager's ! ~

1

.. :-- --::w.;~~~::::;~~i~::,::~:~:.;.~~~=::t~::::~,- ::: ' Business Return. Prcp~r:ltion . ~T..!l!!!.IJY!I!G. ~~L\..!~~j£1~.8~.1!~ Bo:tineu Retum Proparahon [l_"am,vyi_l_lll.Y.'.n[ U~Oj241~~.0:~

:ram, Wing Wai u_S01?418405

louie,Juhe US012227551

··I 3~~j~~i~~~wea·cAI-BiulnWithm"ang·e(s t · -- t.Q~.lli!~~Q~~- ··· · ~1q

Busineu Return Prepl!'ratlon J~_O.;c_om~!~l- _ . __ ... . . ; 20~ ~1113tqB; ... ~.6.Q ;Hrs· Reviewed assombled tax returns for

Business Retum Preparat10n 390 delivery 1 4: 11/14106 546 "Hrs: Mervyn's Holdings LLC- Worked on:

Bu9111ess l~eturn Prepalahon PanJala,Raja9hli US012557572 1SOTXwork.sheelandretum 45 11114/QS_ 675 · Hrs: Reviewed 2008 GO System locator

8USI!JOS5 Return PropBrBIIOn Jam, Wing Wa1 US012418~_05

;T!'n;'.yving ~\Jl ~so:!.f41~40_5

330·ro!toVllfllllormalion 0 5. 11114108 165 - · Hrs: Replied client's &mails regarding

330 tl:'ariou.~ N~n~~j~enll<?rm_~ (CA & 9:0~ 0-6~ 1111"1/08, 165

!Hrs: Vm and tete w/Julle Louie: ques re jsign!ng slate rei\Jms ood whether the )cofJ) officer has liability lor llle debts of

1 i !bankrupt. Tete wltom meyerer to :

T'f_lo_ml_n~,_tlJ!.'!f'J~.M \J_Sfi!.!~J§11J .... __ ..

1__ 49Sldlscuss· ~1!!!.'~-~~!L& to ..!!!.~~!i_ __ l ..

i Hrs: Cells to several SME$ re: tllent . concern about signing the stale returns .

Bu;mess Re:tu.rn Prepar~Uon

Busioeu Return Proparation Kim.Anthony James US012792590

,and being held personally liable for 585 taxes.

. "HfS: "ReViiiWiidTSsUii retated. tO !iab1i1tY for sigmng and filing stale taX returns Clurlng pendency of bankruptcy

495 proceedirig. · Hrs Discussed w1th Tony Kim Oanm Dunn, Hal Flemms, end Jeff Franco aboultssues related lo signmg ltle tl:liUms wilh amoun~ tax due by the

J~o .. off_ic~r~.

Hrs: Discussed wllh Debra Lechleilner

I about rllrng and &1gnlng the lax returns as• !:,!usmess Relull} P!~P-!1!!1~ -tloute.J.yiJ.!' !,1.§_£_1}2~7~6~--- _____ ____!9_0~JIJI'!'_UJ!!!f.!Y. making &late p8Jr:!li!O.!& J __

l~..':s Dtscussed 100 tax return s1gne(s 1

respons1bl!ily w1th Jeff Franco, Tony Kim., austncss R!!l\!f!! P!!P!!r~_!lon :r!'!!·'!f~l}g~ar U&_0121!..~Q.5 _. _ ·--- .. 33o!rom auek an~,..!U~e ~C?u~e ______ , _

,Hrs: Reviewed tssue related to liability ifor $1gniDQ and filing stale tax returns i during pendency of bankruptcy

Bustness ~eJ~:~m Prep_a_ration • Klm.Anll!ony James U~01f?~~~sg 495 J!_rp_~~lr:ti· . . . . _ -·-- ... _ -Hrs: FlemlnsJNTD-lAistatus of unpaid

Business Return Preparation Meyerer,Thomas H US011036165 495 .taxes in ~ankruptc:y

e.usmoss ~E!Iurn Preparation _Fra_nco,Jeffr_ey ~ l:l.~0:1_14108f_i8.

~usi_ne~~ -~e_l~~9 _f'raparal\2!!_ -· -~ g_u!!!.k .• _1Jl!?n:'ll!~.Y.S01221558~--I

Busmess Return Preparation ;r!lm.~...!!!Q_~..!l_ US01~~1~~L.

Business Reltl'!l. Pr~paration

Busmess Return PreparaiJOO

Busmess Return Preparation

:.franco.Jeffrey S \J_S0114~0868

Tam,Wing Wai U$012418405

Franc:o.Jertrey S US01141086_8

Business Return Preparalion Ouek,Thomas lloyO US012215582

Hrs: Call with Mead& to erose the loop on signing state return arK! make plans to · ~el ror discussion around final retums

_5B~~~I~?r& he le~ves <:oiTJpanv.. _ -Hrs: call wlrodger meads (mervyns treasurer) regarding Umely liling of tax return:~, signature- requirements, and

4~0;person!!.!•~.P~!.'!!1.1!!1 ... -~--·· ·Hrs: Reviewed 10 notice for FYE 02103/07 and 11127107 anlf prepared

_1 .. __ 330 re foro~!!E!!Y_menl for 2008 ·-·-+ _

jHrs: Reviewed TX return tor FVE 1 .j ... _ _}~10212008 -······-··-·-----···---··--

! Hrli: Relliew drafllnvolce submission •from Telto. Make edits and walk lhru

585 !hem with Meraz: for final version. · H·rs: R8viseii fX"F"r&rieh.;;; Tax· RePort

330"for FYE 02-02-08 :Hrs· ffeVIOw rSVised invoice from Tetro and h<1111e my signature notarized OOfore

585 s!l'nding bac.~ I~ huJ'I. . Hrs: Admin: prepare feedback period 1 ryog reViews ror senior scarlet tam and

480: manager julie ~~~e !3UI_Intn.R,tur,n P.r~Panitl~r(T~l . . G'n.nd.Totat··· · •·· .,.,.. .!·_.:: · ,_. ,:;:: . .-, ·, · '· · · ·· :-_,·.

1 0 11117/08 495

0.7 11117108 273

__ ...Q,L_tl!.l~L~-~ . 11.?:

-- 0.?.:. _1j_~,~~j . )_6_~

0.2 11118108 99

0.5 11/16108 248

29~

' -~ o;_ 111f:OIOB

.. !:!>+- !1~.!L~I!: ~~Q ;

1 o' ..•. ~ . !J/.?1!0~..:.. - - • _3~

05 11_124/08

1.0" 11/24/08

0.5: 11125108

2.0· t1126108 202-.t - .. iOiJ ·.

292

"0

292

960 6$,7;!7 1!1727


Case 08-11586-KG Doc 3040-1 Filed 02/27/09 Page 12 of 12Case 08-11586-KG Doc 7505-2 Filed 06/14/13 Page 29 of 47


ill ERNST & YOUNG INVOICE NUMBER: US0130028859

Mervyn's, LLC Mr. David Robson Chief Executive Officer 6200 Stoneridge Mall Rd. Ste 300 Pleasanton, CA 94588


March 25, 2009

PLEASE REMIT 10: Ernst & Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Billing for professional tax services based upon estimated Net Tax Savings fur real property tax assessment reductions, in accordance with the Statement ofWork- Property Appeal Services dated August 22, 2008.

Total Tax Savings@ E&Y Fee@ 35%

Less credit for FY08 savings after lease termination

Total Due

(See detail attached fur list of store locations and fee calculation.)

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE ADVICE DUE UPON RECEIPT

CLIENT COPY

$56,769

(27,768)

$29,001



REMITTANCE ADVICE

~ERNST & YOUNG INVOICE NUMBER: US0130028859

Mervyn's, LLC Mr. David Robson Chief Executive Officer 6200 Stoneridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

March 25, 2009

PLEASE REMIT TO: Ernst& Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER INFORMATION

Wire Transfer: Wachovia Bank, N.A. Chapel Hill, NC

ABA#: 031201467: Swift code: PNBPUS33

Account name: Ernst & Young U.S. LLP

A/C#:2000032587256

ACH Transfer: Wachovia Bank, N.A. Chapel Hill, NC

ABA#: 031000503


A/C#:2000032587256


$29,001


Case 08-11586-K

G D

oc 3170-2 Filed 03/25/09 P

age 4 of 12

Mer,•yn's Real Pro:) 3i lings thru 3-2000xls

Co-n1innat on Store 1ronsfuror %ofFY Reduced E&Y Fcc R:::coi\'Od Number Parcel City Count~ State TaxY-aar L T,~ Dab Affoctoo Tox Roco lnitiaiVa!IJ'.) Value R9-:luction Tax Sa".,.lngs @3S'b

~.'11::2009 320 071-13c<FXJG~OOO Folsorr Sscramento CA 200712001l 12'15.·08 1 OJ'lb 1.05<4% S 14,99H<?J ~ 13,464,COJ S 1.533.00) ~ 1S.31a $ :5,711 ~i11.'2009 320 071-1350.0JS<JOW Folsom Sacramerto CA 200812009 12'15108 46% 1.o655'lt I; 15.297,001 $ 13,733,2&) I; 1.563,721 $ 7.&e<l $ 2.61;4 Z.2012009 224 726"32.023 Morga1 Hill Santa Clara c.o. 20C~'201Y.: 9:"2.'0" 67% 1.1155% S B,B80,COJ $ a.:JOo.roJ s 520WJ $ 3.WJ $ I. ;)e)

~i11 ;2<)09 321 05H 20-050-1 Slatten Rn:h Contra Costa CA 2007i20C8 12'16.'08 IW% 1.1010% s 17.247.1&) $ 15.024,"0) s 2.222.0&) $ 24.471 $ 8.€65 ~.'11:2009 321 056-120-050-1 Slatten Ra1dl Contra Cosfa CA 2000.'2009 12'1M8 45'10 1.1010% I; 17,~92.124 $ 15,325.092 s 2.2\57.032 $ 11.46a $ 4,021 .:.'19.<2009 ' .1 07 4-450-032-3 Antoe:h Contra Co-:rta CA 2007i20C8 11.'20i08 10~% 1.0256% S 15.340.C69 :f 12,766,COO .S 2.$54.062 $ 26.194 $ 9.165 :a.•19:2009 • 1 07 4-450-032-3 Antoch Contra Co<Sta CA 2000.'2009 11.'20 .. 08 39% 1.02G6% S 15,546.WJ ~ 13.041,72\l s 2.~5.134 ~ 10.394 $ 3.53a :?J1St2:XJ9 63 850E-015-67 thru 96 Monro·.ria Los l\nga!es CA 2004;2000 Pl2i0t. 67% 1.1928% S 13,2' S,COJ $12,000,COJ S 1.215.00) $ 9. 710 $ 3.m z•1 5·'2CXJ9 s2 E50e-015--67 thru 96 Monro·~·ia Los A.nge!es CA 20(<5..'2000 12/31/08 100% 1.1S26'16 5 13,2"G,COJ ~ 12,000,COl .S 1.215.001 $ 14.493 $ 5:.073 :1115·'2009 83 8508-01 S-67 thru 96 Monro·.ria Los An~al.es CA 20Co6;2007 12.•31/08 tOO% 1.1928% .s 13,479,:~J ~ 12,240,C01 S 1.239.::01 $ 14.783 $ 5.174 2.'15-'20:.19 132 13506-015-67 thru 96 Monro~· ia Los A.ngeles CA 2007:20tle 12'31i08 I 00% 1.1926% s 13,748,600 $ 12.484.~0) s 1.2\l4.00l $ 15.079 $ s.m :?11 512009 83 8508-015-67 thru 96 Monrovia Los Angeles CA 20CMOOG 12!31108 50% 1.1928% s 14,023,004 ~ 12,734.49'5 s 1.289.365 $ 7.711 $ 2.699

Total Ta~ Savings $ 162,197 ;;e. roo

~Y1'A'i:i!ri~.'~;~~~(~t£®.:~~~N~!il~ir~AA~:!>Y;!~[~m:~'i!JWl~T:il!ll~S

Amott! Du•: $ 29,001

3-2~00 Billing



locooertv T" Aopeelo

locoperty Tox Appeolo

locoporty T" Aoo••"

locoperty TO< Aoooolo

locooertv TB>< Apoeolo

locoperty TO< Aooeolo

'14256541. Bo~nocd,Tho..,;, :·.' .

14_256541 '""' ' "''"" '

14256541

14256541 '"""'• "'

14256541 '""' '·"' ""'

14256541 '"""''·"''""'

14256541

14256541 Cucd,Amy,

1_4256541 ""' i ' '

14256541

15

15

15

Property Tax Appeals @2-28-09

Meneooc

Stoff

Meneooc

. Menoaec

Menogec

Monogoc

Menogec

··u store!! 11.' 320,

1. _2121091

321,6 213/09

t eppeel "'"""" 2/4/09 1 2.0

II stores 11:320,

321,6 214109 0.5

1321.6 216109 2.

217109 0.

2191091

__ OQ

Hearing prep and travel for store I 194; SFO follow up emails and

l"'""ol!com CIO division; billing jrevlew a~~~~~~s for stor& 83; lc~.~pl~t~ _"~'~:"I negotiations

~~~~n<y "o"' 321 end 0~1°0" 219109 5.

appeal calendar , scanning and filing

from LA County 2/10109 1.0

2110109 3.0

~~_?~~~!'rep and travel for store 11 ~; s~? follow up a mails and 1

CIO division; billing

~~~:~~ .. ; .. - i for store 83; l"':::•e••••"''oe•l• i

lcouotptoceo 321 end 011 2110/09 3.0

0.0

5.5

locopertv T" Aooeolo 14256541 '"""'• "''"'" " Monoooc loc Heen;~ 2/11/09 0.0

locopertv Tox Aooeelo 14256541 i Me0egec I DC "'"'"' 2111/09

Pcooertv T.

< Appeelo lt4256541 "'"' 'R<inH I Monoooc !oc Hee<ino 2111/09

< Appeolo l14255541lc,

14256541 ""''

<Ao 14256541 ""' i• ""''

114256541 ' ' i

14256541 ""'''·"''"''

lstoff

IMonooec

IMeoegec

IMonegec i

~~~r~~pr&p and travel for store 19~; i and call_~ tolfro:n_CIO division; biUlng

i disucss for store 83; negotiations

\'lith' assesso~ ~?_f:~~~;1osta IMO<Wn'o '""" 1oc Heacing

2112109

2112/09

2/12/09

2112109

0.0

0.0

0.1

21

.. 2.<

O.C

0.0

0.0

00



Properly Tax Appeals @2-28..09



gJj ERNST & YOUNG INVOICE NUMBER: US0130027763

Mervyn's LLC Mr. David Robson Chief Executive Officer 6200 Stoneridge Mall Rd. Ste 300 Pleasanton, CA 94588


March 24, 2009

PLEASE REMIT TO: Ernst & Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Fourth progress billing fur professional tax services rendered from February I, 2008 through February 28, 2009 in connection with preparation of the U.S. redera~ Form 1065, state and local income and franchise tax returns for Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement ofWork- Business Return Preparation Tax Year 2/3/2008 - I /31/2009 dated December 22, 2008.

Individual Rank Rate Hours JeJfFranco Partner 585 2.0 $ John Donovan Partner 585 0.5 Susanne Morrow Partner 585 0.6 David Schneider Partner 585 1.0 TomQuek Sr. Manager 480 14.6

1,170 293 351 585

7,008 Julie Louie Manager 390 39.1 15,249 Karen Messner Manager 390 1.8 702 Pavana Gopi Staff !50 3.5 525 Vinod Prabhakar Staff !50 1.0 !50 Total 64.1 $26,033

Total Due


CLIENT COPY

$26,033



REMITTANCE ADVICE

i.!J ERNST & YOUNG INVOICE NUMBER: US0130027763

Mervyn's LLC Mr. David Robson Chief Executive Officer 6200 Stoneridge Mall Rd. Ste 300 Pleasanton,CA 94588


Total Due

March 24, 2009

PLEASE REMIT TO:

Ernst & Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596



ABA#: 03!20!467; Swift code: PNBPUS33


A/C#:2000032587256

ACH Transfer: Wachovia Bank, N .A. Chapel Hill, NC

ABA#: 031000503


A/C#:2000032587256

Reference Client and Invoice Number on Eledronic Transmittal

$26,033


Case 08-11586-K

G D

oc 3170-2 Filed 03/25/09 P

age 9 of 12MeNyn's 1-31-09 Tax Compliance@ 2~28-09

-~-~~'i'l:,~-i-~}\i''l);)i_¥!1;(\;i:~~~li;:/;,{~~(l;)h~i·lfi.i!J!\5~'\f,~;:&."Wtii!j~ ~0,],\i;~J:~.·Ii:~X.~,J<~~q,';J'r~tit!ii~ilii!:\\Wi!M#J~t;;;\i:iJ(,~J)~;.i~:t;:~\~");':)J:k$cf,~' r ! !HadacalJwithChenWangaboutj i I I 1 !the changes and timing of the tax, t I

""''"'" Rot"m Pcooor.oUoo _ _ I Lo"''·'""' US012227561 I ______ 3901adj"'"'""" 2l2!091 0.61 23' 1 ! Researd'led the tax treatment of I _

1 'organization costs when ' i

Business Return Preparat~q~. llouie,Julle US012227561 390 partnerhsio liquidates. -f~~--Q&!_ _ __E~ · I Discussed with Chen Wang abouti I !

Business Return Preparation louie Julie US012227561 i 390 ta;.; amortization and open items.-·i 213109j_ __ ~,cl_---~

I Reviewed tax amortization i 1 I adjustment and discussed with 'I i I

II Tom Quek about tax amortization : '

Business Return Preparation Louie,Julie US012227561 390 write-offs. I 2131091 0.41 15€ l Reviewed regularta;.; . j 1 jdeprecialion rollforwards and I ~ I

Business Return ~aration louie,Julie US012227561 1 390jmethods. _ .. 214/09 2. 7] _ 1 ,05~

Revi~ed the foUowing revisecl r . I tax adJustments: (a) fines and 1 1

penalties, (b) accrued vacation, I (c) accrued personal holiday, (d)

I prepaid advertising, (e) general i liability, (f) prepaid insurance, (g) cbs credit wage reduction, (h) I I

I amortization, (i) state income and franchise ta;.;es, {j) accrued . 1 I

j property ta;.;es, and (k) relassify 1 'I

Business Return Preparation [louie,Julie US012227561 390 Charles Kurth & John Serino. 1 2/4/09, 2.91 1,131 i Finalized regular tax depreciation , --~---

and reviewed AMT tax I [ depreciation rollforwards and i 1

Business Return Preparation Louie,Julie US012227561 390 methods 2/5/09i 4.2! 1,631: - Discussed with Chen Wang aboulj i i

guaranteed payments and ta;.; ] . I Business Return Preparation louie,Ju!ie US012227561 390 adjustments. 2/5/09! 1.21 4&:

Discussed with Victor Meraz i 1 about opening the compliance I i

Business Return Preparation Louie,Julie US012227561 390 code and verified with GTAC. 215109] 0.21 7f

I I I Researched on tax impact of I I 1 d'langlng to tax year end and sen~ I

an email to David Schneider i j

Business Retum Preparation louie,Julie US012227561 390 about the change in ta;.; year end.' 215109 1A I 54E 'lrvwemails re tax impact of I 1 1

change to 12131 year end and j ] I Business Return Preparation ! Morrow,Susanne M US0113e5740 I 58S]guaranteed payments. ' 2/5109' 0.2 11i Business Return Preparation j Schneider,Oavid C US011339513 I 585 Accounting period change__ i 2/5109[ 0.5[ 29~ Business Return Preparation llouie,Julie US012227561 390 Finalized AMT tax de ciation. : 216109 Ol61 23<

I I ! Discussed with Chen Wang abouti I , ! !composite return ta;.; liabl!ity M-1 i .

I I adjustment and timing of the open· I I Business Retum Preoaration Louie Julie U$012227561 ! _!'901items. ____ l 216KJ91 0.21 7f

I . I ' I I signed off and saved the ; I I !following PBC workpape~ in ! I jECF: (a) trial balance: (b) : II

I I guaranteed payments, (c) state · 1 tax deduction, (d) gift certificate

1 1 ! 1cards, (e) jobs credit,(!) prepaid ' i

i ! !advertising, (g) : I ! ; I amortization, (h) depreciation, {i) i I \ i ~ ~rtner's units roltforward. and m , 1 L

~!ressReturnf_"~~~'?!:._._:louie,Ju!ieUS01222_?.~-·~-~ --·- ---~· ___ 390 compositereturnta;.;liability. _. L .. _,_.~J-____ _12 _ 66< : : Responded to David Schneider's 1 ! 1

j I .emailaboutd'langingtaxyear 1 1 I

Business Retum Preparation -Louie Julie US012227561 3901 end. 2161091 0_3 11i


Case 08-11586-K

G D

oc 3170-2 Filed 03/25/09 P

age 10 of 12

,,,,-,;:.,;;::;;.c:j:

[~usinessl Louie,~ulie I

I Business Return I k Thr.m<>s Uovd I

Mervyn's 1-31-09 Tax Compliance@ 2-28..09

idJwc 1 ..

pax retu~ ~~~P~~

'l capital tax potential year

chao

216109

216109 ,------, louie re .

_(g_

i 1.2·

78

576

lauek,Thomas Uoyd U$012215582 ~'i!:.r::eider,David C US0113.39514

- 2161091 4<3i 2,064 1Qe in period issue. 2161091 O.Si

_ . __ issed with Chen Wang about= I capital issues and gain or loss on I ! :

t'!"" Rot"m P'epecatioo Lo,ie,Me USQ12227'"1 390'fixe<l '""'. l 21111091 0.81

I Discussed wtth Tom Quek about i i'

I timing of the project and tax I B_~ss Return ~reoaration \Lou\e.Julie US012227561 390.issues. \ 2111f09) 0.~

leusiness Return p I. . ·--·------· ___ IRe~i8wed M-1 . 2/11/091 0.2

leusiness Relt,~r:Q_f·-----"-- I,-··=- '··"-, ,.,.,.., • .,.,,..,..,. .. ,.... 1 I Reviewed partner capital """ __ ,, _____ _. __ ,__ ..... ··-- 2/111091 1.

Reviewed revised gain or loss on I sale of fixed assets for regular

I AMT workpapers and partner. ' ' ital roltforward sdledules. ! 2f1'!f09i 1.61 lsll~ki~ssReturn I ! Discussed with Chen Wang about

timing, tax i~ues, and revised M-, 2111/091 1 oi 390 .1 ad~stments. 1 leusiness Return I '.luli<> l I.C:.n1???7"J'

:Reviewed gain or loss on sale of i fixed assets for regular and AMT !and discussed with Chen Wang

I 2/11/091 tal ' · =issues. lsusinass Return 1 m with Chen Wang aboul

~~~ital issues and gain or Joss on 1

-~§':! fix~-~~s_ets. _ I 2/121091 o.2i d with Debra Lechleitner

~----· .... .ing and status of the

2/12/091 0.41 390 final workpapers.

<>-.. :-... - ... --··=---' M-1 0.3i ~ 2/12/09

[Business Return I

[susin~§!>_R~rn I

Reviewed revised gain or loss on sale of fixed assets for regular and AMT workpapers and partr. _

21121091 ca ita~ rollforward scl}edu!es. I 32[. lUie.Julie Reviewed the $2.9M part of $60M distribution workpapers and sent an email to Tom Quek about the

2/12/091 1 issues. I ui luie.Julie

I Saved workpapars in ECF and · " · ld my discussions with \

2112/091 :Q in the workpa~rs. O.Bi ls~,~_~-~1!!~! with Chen War Miens issue fo

I members Scott Schultze and

'J/1<1./nQI 0.8..:_ __

. -····· ·~- ,.,,,,,. .. ..,,,~-, '"'" '

'Business Return Preparation_ --~~t,~He US012227561 390.?!:!_0_ax capital ~~orwa~ I ' , Discussed woth Tnm OuAk ::~lv ....

~!1

156

7!

4B8

624

. --9~.9

702

78

156

117

1,248

429

31;

_ _3_1£

---' ~

~,!;J:~~~dP.i~~·sonie'Pot6ntial : 2113109

- ___ o,~; ... -~ · ear end I 2/13f09! 0 s· 240

i. _ ._ -+-~Terry MoD~'"· ~o ""'~'" !timing_,_,~------···-·_,.

luiF> JuliF

s Lloyd I


Case 08-11586-K

G D

oc 3170-2 Filed 03/25/09 P

age 11 of 12Mervyn's 1-31·09 Tax Compliance@ 2-28..09

lsusin~:~'!l_l;; Retum

Uovdt

,,.,;.,_hot;,

;Af'V' ting the 1eECF&TB .

-----·-·- I 2117109! . ----ingslLC- Helped 1

a in analyzing M-1 adj. , 2117109 . - t:XPornng the n the ECF & TB

icated to the India team , --~-· ... ~timing of the project 1 an_d ~~t an email to the

I tax return preparation: review of tax accountlng issues, meeting with julie to discuss incorrect

1saap accounting, review of

:capital leases, and review of

I accrued distributions and impact 480. on prior year

Meeting with TQ and JL re: itechnical issues on 1 /31109 tax return related to capital assets and roltforward of capital

- '"~' V¥"'

39olaiJ9_ .. ·k about tax

-'"" ;c

d on taJ:paye;:a-nct

'I income tax return preparer penalties related to the capital ,_

2118/09

2/18/09

2118109

2/2{)109

2120/09

2120/09

I I Drafted an emairtO "the dient

Business Return Preparation ,Louie,Julie US012227561 390 regardin capital issue. I 2120/09 i Discussed w

~,,;.,. tooHeUS012227561

about additio, oao '"'"" "n . .u• ,.,.,.

nd listed out the issues for his _iscussion with Stephen Tetro

2120109

~ 37~ '--' 1.ol 15C

1.01 15C

06 "''

3_0 1.440

0.! 29~

o_s 234

1? """ o_ 156

o_ 156 1ration 1ration

sanne M US011385740 nas lloyd US012215583 =I about the encaoement fees. 2120/09

85 - __ §_Q_ -iU!ie I 2/2o709T- o.s~

y court hearing I · dJw steve tetra re I )

l~usiness l s Uovd I

!Business I ~ S US011410868

r'!_S.

lusim lllr

review of EY telepphone mtg

I D-iScuss clienfs. desire-to C;,ange YE from 1131 to 12131 with Tom Quek. Seems hke IRS guidance

· · vent this change_ Push

oNTO.

I phone call with T. Quek regarding

2123/09

2125109

!

possibly of changing accounting period to December; reviewing IRS ruling letter and related rev. --- ~-0~_!;!uidance (J?onovan) _ .. L..1..12510~-

rthearir

1,.... ¥,...-·-"Y' .: dJw steve tetra re

j hearing and review of EY · · telepphone mtg

?1?5/09

o.: 144

0.5 293

1_0 390

1 ARC

(.


Case 08-11586-K

G D

oc 3170-2 Filed 03/25/09 P

age 12 of 12Mervyn's 1·31-09 Tax Compliance@ 2-28-09



aJ/ ERNST & YOUNG INVOICE NUMBER: US0130046898

Mervyn's, LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


April 23, 2009


EIN: 34-6565596

Billing fur professional tax services based upon estimated Net Tax Savings fur real property tax assessment reductions, in accordance with the Statement ofWork- Property Appeal Services dated August 22, 2008.

(See detail attached fur list of store locations and fee calculation.)

Total Due


CLIENT COPY

$73,840



REMITTANCE ADVICE

§11 ERNST & YOUNG INVOICE NUMBER: US0130046898

Mervyn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

April 23, 2009


EIN: 34-6565596



ABA#: 031201467; Swift code: PNBPUS33


A/C#:2000032587256


ABA#: 031000503


A/C#:2000032587256

Rq'erence Client and Invoice Number on Electronic Transmittal

$73,840


Case 08-11586-K

G D

oc 3291-2 Filed 04/30/09 P

age 4 of 10

Confinnation Store Received Number

4/B/2009 263 4/8/2009 263 4/8/2009 263 4/8/2009 263

Parcel

640020027 ·5 640020027 ·5 640020027-5 640020027 ·5

City County State

Palm Desert Riverside CA Palm Desert Riverside CA Palm Desert Riverside CA Palm Desert Riverside CA

Mervyn's March Billing

Transfer or % ofFY Tax Year LTA Date Affected

2005/2006 9/16/05 75% 200612007 11/20/08 100% 2007/2008 11/20/08 100% 2008/2009 11/20/08 39%

4-2009 Billing

E&Y Fee Tax Rate Initial Value Reduced Value Reduction Tax Savings @35%

1.13549% $ 17,255,000 $ 11,400,000 $ 5,855,000 $ 49,862 $ 17,452 1.13490% $ 17,255,000 $ 11,400,000 $ 5,855,000 $ 66,448 $ 23,257 1.14276% $ 17,600,100 $ 11,628,000 $ 5,972,100 $ 68,247 $ 23,886 1.11464% $ 17,952,102 $ 11,860,560 $ 6,091,542 $ 26,415 $ 9,245

Total Tax Savings $ 210,973 73,840



>coporty · 0< "'""

'>oporty " '2565 ~:ill .

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Pmporty T" AoP"''

locooerty Ta' Aooeelo

Pmporty Ts>< Aooealo

Pmperty T" Aooeolo

Pcoperty Ts>< Aooeolo I

~ 14256541 I

14256541!

142565411 I, I

I I ' '14256541

14256541 lcucdAmY .Jo'

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1P>oporty T" Appoolo 14256541

Pmperty TO>< Appoola 114256541

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Property Tax Appeals @3-31-o9

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lotomol oall, ' I II >t,

oomplote •PP"I ooolyolo fo>

:':'~~-~:; ood DC 997, dl"u" ":'':'~"'"'"'' .61<. submit ::~~ to appraiser; bitting

~~v~~:le from client and call to -TB re: potential impact to our fee.

Fifo ,I ~oodo/ ooaoolog-

j;:'_':'~'~!~ ~Po;'~~ ·~~ly",' foe l"'u'" u.,.. and DC 997, discuss I jappaals i and submit /997 ooal .. , ,

I:?.~~~!~ ~Po;'~~·~~ly·~~ '"'

3/310<

319109

319109

3/910!

311010!

311110!

3/1110!

3/12/0!

l".v'"' v.,.., and DC 997, discuss jappeals i and submil

~~~.k~'~a!ysis to appraiser: billing : __ 3113109

11DC 997 I I ""' I

3116/09

R~_vi~_w of engagement status

xec-.utivA Director wi~_h Tom. ~~:~~~~of fee

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Property Tax Appeals @3·3!..()9

3123/09 3/24109

1. 1.



a!/ ERNST & YOUNG INVOICE NUMBER: US0130046896

Mervyn's LLC Mr. David Robson ChiefExecntive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


April23, 2009

PLEASE REMIT TO:


EIN: 34-6565596

Fifth progress billing for professional tax services rendered from March I, 2008 through March 31, 2009 in connection with preparation of the U.S. federal, Form I 065, state and local income and franchise tax returns fur Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement ofWork -Business Return Preparation Tax Year 2/3/2008 - 1/31/2009 dated December 22, 2008.

Individual Rank Rate Hours JeffFranco Partner 585 3.5 $ 2,048 John Donovan Partner 585 0.5 293 James Lowy Partner 585 0.7 410 Susanne Morrow Partner 585 2.4 1,404 TomQuek Sr. Manager 480 13.7 6,576 Julie Louie Manager 390 12.9 5,031 Karen Messner Manager 390 0.4 156 Total 34.1 $15,918

Total Due


CLIENT COPY

$15,918



REMITTANCE ADVICE

E/ ERNST & YOUNG INVOICE NUMBER: US0130046896

Mervyn's LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

April23, 2009


EIN: 34-6565596





A/C#:2000032587256

ACH Transfer: Wachovia Bank, N .A. Chapel Hill , NC

ABA#: 031000503


A/C#:2000032587256


$15,918


Case 08-11586-KG Doc 3291-2 Filed 04/30/09 Page 9 of 10Mervyn's 1-31-09 Tax Compliance@ 3-31-09

............ ""H._,,. w. '""'r·--h·"'''''"''"1····· ... 1 91~-.§~f~~::~£~~:~::~~~-Dt'\.

11

tlQ.W'$.>::; 0 $14~1::--'

f?u_~Lrl(3~1l)~e!u_rrt .. ~~!_~!iQ_~--- ·--~ff_ra_n_~J-~-~_§_~§Q__'l_1410868 i 585 312/09 2 0 _ __'l,__'l_IQ_

\ - ~- ~:n!::~:~~~~f~~:a';~~:.ou

4t i - - - 1- - -

t 390 3/2/0 0.2 78 . ----- scheduling ptar.-caiiWiteamror ---· ---

+---.i~Q f?!_~aration of 11~1(Q~_!<!?C.!_~!!-!!'~--- ____ ?!_2/_Q. !-----__Q,_4 ___ 192 •1- signed statements of work for

1 debra lechleitner to track 1

!;i~&_i_~~-~-~- R_et!}_!1_1_!'_~~~_!i_O_!!_______ _9_!,!~~.Jhom_~~Jd.qy__d_y_S012J15582: _____ --!---___ j~q- ~I!!PJ!!tion and ~~.!!L___ _ -+- __ }15J_99 __ -·"0",·-"'f-~-2'4'0~

I , conf call wf kari Heard!, former I I I jmember, re f1nal k-1s tax worll for

1 ~orr~.S~~nne_ ~ !JS01 '@~5Z_'!Q_ __ l. ___ 5~~_!!~_posslt?J!! j_ren~~!Q!!___ __ ___l!.~q·~ _...2.:~11 _____ ____1~~-, i ;"f1rst retums"call wlkaren

~_'-!_ll_ii1~~S. ~~~~r!!_f'!~f?_ar_a~i~~ _____ .t,Q.~~-~.!!.'!d.~~!'- _C..:.Y-~Q.~J.~.Q?.~~--- .. ---.1--- --~~-~~~_11~!:------·--·-________ _ ___ 3/4/Q? ___ . ___ O~!?_J . ____ ?~~~ : I ,I 'I i phone call with Jack regarding

(whether Mervyn's still qualifies to i i II use a January accounting penod;

1

1

i ! sending email with conclusions to

\3US_in_i?.~.!!..I3.~~L!r~_!:'.!~P.!l~~!!l?_n_ _ _ ~~~ner,Kar~!:l..§c.!:'.§QJ_1~~-~~~- , ___ J_~_390~ctice_~~-_lq9_~~&~ __ -----~ _______ _p~j___ _ _t5§ ; !Provided guaranteed payments I'

I I !details to Susanne Morrow and jdiscussed with Debra lechteitner I labout the details of the gross pay. ~

\3~_s_i!:'.~~-sJ3~1~!~~-~~p~r.'!l.!i.~-----·V,2.~~-~!!_~_l}..§l) __ g~_7§.:!__ ----r- 39_q_IUc s ie Change In y/e, em-aliS-r9 --3[~~9 -- - - oo_§3 ---21347_6

\ I guaranteed pmt details for current 1 (and former 1nd1v members

!':!IJ~!!"J_~~-!! __ R!:ftl)r_[) PreP.a!2_!i2!l_ .. -t~~~E!~~usan~ M U~1:!.~5l1Q_ -~~- 5~~6!sCU5s"e~dcwc,,"h"D"ec.bc,c,•lce~ct>c.lc.,c,,c,.c,f-~''"~''09"1-~- ~~ i : about the request of year end I I

!J!J.Si!)~-~! B-~_t~!_f!l_f~p~_r.:~!!~----f~~~_!Je U~Q.!.?_;?_I_5§_!__~~~--+--------~9';:~~~~:~d;~i::~:xQuek 3/6/091 0.4L _____ 1§§

1 i about the request of year end I I I ~~:~_s:!n~-~~ -~~~u_r_I2.~!~E.~_atio!!_ ____ J!-P.!:!!~ .. ~.~:~-~-~ US012227561__ - ---- +----~ ~cf~~OOtir1g With susa;:;;:;;;-r ----~t610_9l_ ___ .Q.,+---1?.E!i

j I Morrow and Thomas Quek about 1 I the tax impact to individual if I !

l proceed With the year end chan~•' !' and drafted an ema11 to the chant

IJ.!:!~i_n_!l_S~--~e-~Uf!!.£'!~~~!!_12.1}."___ lou~~~ [!~_Q_12~~Z.5?1.______ 390 aboullh1s 316109 1 4 _ ~ 548 1 I ----- ffiaehng wl tom and lulle'riY9ar -----~

end change, ema1ls re yle 1

I change, d1scuss yle change and i , 1mpact to chants w/ tony and L

~~ine~-~-'3.1!!~1!1 Prepa~~!!___ ~____!!~w.Susanne M U~_pJJ;!~§l~g---------+- 585 susan 3/6/09L 1 0 ~_§_ I year and change calls w/casey 1

week, david robson, and susanne 1

~_~:~~Jn~~-~-~~!!J.!!!.f'!_a_p_~_r-~~--_g_u~-~·-!-~'?_f!l~~!-.!Pt.cLY§.Q1?_~_g>~~--- ----+ _ -~_g!Q!!I?~ ______ --·~ ~3161091 ~- 2 o _ ~ · ,Discussed w1th Tom Quek about !

-t ihmmg and tax cap1tat rollforward I

Bus1ness f3et~~_!"re_e_arat1Q_n --·-- l_!?u~2Juhe _!:!~12~756~ -~-- __ 390.J-___ 3/10/09 -~-_2:~______1j]-,sentanemellloScarletTamand ' 1

! lv1nod Prabhakar about the status 'I I I I I of the pro}Eicl and 1ssues w1th tax f

~us~n1!!SS R~_l!! ~Ef~l£_n -- --+l~e,Juh~_US01J~2756__1_. ---- ---r 390' caoita! ro!!forw!!L_~--~0/09 - __ Q.T_- ?34 , tfc With Michael Wallen and cpa I

~ re status of k*1 mfo for 2109 yle, get number for dave robson for '

Busl_ll~~~-~~'..1.!~ Pre~~o_Q__ ....... ~E~I?:'-"'AY!lanne M US011385740 __j_ _____ _§~ them_to contact 3/10109 0 4 234 1 fWI email to robson re impact of i change of yla on ptrs and need to

B~siness R~~-n Pr~ii!t)~!_l ___ ~orro,.,.,Susanne M US0113857~_j___ 585.disclose to them status 311010 0.2

! =+ property tax billing issues ~-.u~.ness Re~l!!:!_l_!'_~~I:I!.B_!i.-~1!---~---tg_uek,Tho.mas_!-_!_q}'d U~_qg~!§-~?~~ 480 wlbemard and robson ~. __ 3110109 ______ 9:_? _ _119

I Discussed w1th Tom Quek about 1 the tax issues and timing.

Bl,l~Jne~s:__Retu~J:!:!fl2f.!l!i~.!!..___-- _h<!_uia.~~li~.Y§012227561 390 3111/09 0.2 78 · I Reviewed tax worllpapers and 1 discussed with Debra lechleitner ·

J 1 about updating the workpapers, ' !

I. the issues, and the timing. [_ I

Bu~~-~-~~~um P._~e_p~-~~'?_!l louie,Jutie US012227561 390 ~I_!_Y~ __ ,2,."1\f-~--"""9~ · 1 Reviewed the revised trial

I balance and discussed the Busine~B_EI!_l!_m Pr&£!1.!:~~]£1J_~- louia,Julie US012227561 I 390 chances With Debra lachleltrJ~ __ _?111fO~ ______ Q•c4'!-~-1!'56"'l

I =f=- Sent an ama1l to Scarlet Tam j about the liming on updating the

~!!as~ .13~!.l!rn P~~!~()_!l __ ____jlouie.Juli~US0122?Z?§..1.~-- 390 ta.x capital rollforward. ·-- 3111f09 0_2

Bl,J_ll:Lf!.~_ll:~_B-~tum Preparation ---~~!""~~!i!'tJ:!.~Q:I_?_g_~7561 _____ ~-~~f~=~~:~.:'":::~e state filin~ 3111109 0.3 1 .Discussed with Tom Quek about ; r the year end change and the I 'I I priority of recelvin9lhe revised I workpapars from the client. iLouie Julie US012227561 . 390j. Business Return Preoaralion 3111109 031

117

78

117

117


Case 08-11586-KG Doc 3291-2 Filed 04/30/09 Page 10 of 10Mervyn's 1-31-09 Ta~ Compliance@ 3-31-09




Mervyn's LLC Mr. David Robson Chief Executive Officer 6200 Stoueridge Mall Rd. Ste 300 Pleasanton, CA 94588


May21, 2009


EIN: 34-6565596

Sixth progress billing for professional tax services rendered from April!, 2009 through April30, 2009 in connection with preparation of the U.S. fudera~ Form I 065, state and local income and franchise tax returns for Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement ofWork - Business Return Preparation Tax Year 2/3/2008 - 1/31/2009 dated December 22, 2008.

Individual Rank Rate Hours Fees JeffFranco Partner 585 0.5 $293 TomQuek Sr. Manager 480 5.6 2,688 Linnet Wong Manager 390 25.9 I 0, I 01 PavanaGopi Staff !50 55.0 5,250

Vinod, Prabbakar Staff 150 52.0 7,800

Total 119.0 $ 26,132

Total Due


CLIENT COPY

$26,132



REMITTANCE ADVICE

S/ ERNST & YOUNG INVOICE NUMBER: US0130064703

Mervyn's LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

May21, 2009


EIN: 34-6565596





AJC#:2000032587256


ABA#: 031000503


A/C#:2000032587256


$26,132



Mervyn'Ja1-31..09 Tn: Complhlm:e G 4-30..09

SC11r!ot twaetums)

SuJinttn Relm'! Preparatlcn WengJJnnetY. {U$012761969) 390 prejec! kick-off meetln!Jwllh Tom (for 12106 LLC lax 04/0S./09 0.3 117 returns)

BuJloou Rotum Proparatlcn Weng.Umwt Y. {U$012761969) 390 trans!tlon- review2121061aX returns for Mervyn's LLC, 04/0S/09 2.0 760 Mervyn's Holdings LLC and Mervyn's Srafllk LLC, 1'9vi6W 12108 SOW for Oing requlfements. mviewod 212108 M1 workpapor for Mervyn's Holdings lLC

SUJ\neu Return Propare\lon Wong,Um16\ Y. (U$012761969) 390 reql.lelsl ECF 11ccas11 for vnrlo1.18 LLC returns frem 04/06109 0.2 78 Mebsa Sh11w

Sllsloou Return Preparation Wong.Urmat Y. (U$012761969) 390 tr11ns1Uons- ravlowedplx: Ill ECf' tor 121()8\IIX roll.lm$ 04106109 1.2 '" eusln&n Return Preparaijofl Wong.Unnel Y. (U$012761969) 3SO ru'MWI.Id PBC capital schedule for 12108 year end 04/06109 '·' 1$6

Busl~>~tu Rellrn Preparation Gopl,Pavana {U$012557263) 150 Worked on Ex!ern~lonwori~paper- expcrled the PY 04/07{{)9 1.0 150 st:.te return ffomECF and updaled the tax lability 11nd thl:l owrpaymerts In the workpapor.

Bmlneu Relum Preparal)on Prabhukar.Vlnod Mysore {U0012021907) 150 PreparodeldunslonwoJMOOel FYE 12-31-08. 04{{)7109 •. 0 600 Business Return Preparallon Ql.lelk,Thomas Lk>yd (U$012215562) 480 preparation of 12131108 Ia)( return &Jdensloos and 04/07109 •• 3 2.06<

taxabklloss estimates for partll&rs - numerous calls with dabm klchle~r lo obl:ainlinat infom111Uon

BoslnDU Rfl'lum Prepamllon Wong.L!rtlml Y. (US012761969) 390 revif'lwed pbe informatlon and rollised M1 ca!eulatlon 04107109 0.5 195 frnm cllert. re~wad guarantll<!i.l paymentlrl ECF and fromPFS

8uJioen Return Preparallon Gopi,Pavnna (US0125S7283) 150 Woreked on MervynsLLCm Mafii)'IU Brand LLC & 04108109 1.5 225 Mervyns Ho~ lLC e)I!M&Ionwuehars.

Su3lnen Rtttum Proparlll.iOn Wong.Urmet Y. {US012761969) 300 ~\1\ewed pbe informa!Jon af1drevised M1 ca~uklllon 04/08109 12 "' fromellanl revle-Mid guaranteed paymunt in ECF and

frnmPFS

Sl!&lnen RetumProp11ratlon Prabl'!akar,V.m>d Mysoro (US012021907) 150 Hot>ed Pavanaln preparing extension VOl>Ch&r!l FYE 12- 04109/09 10 150 31-08 l7f k>oklng at !he !fl!ltruellons.

eu~i""'u Return Proparatlon Gopi,Pavana {US012557283) 150 WorkedonMaiV)'I'ISHOk1!fi9$LLC O)l\enslorn~-CO, TX 04/10109 1.0 150 and printed a• the exteMions.

Su5lrli'IU Rlfllrn Preparation Prnl>Mker.Vlnod Mysoro (U$012021907) 150 Rllviewod and pruparod eldeMIOI\ vouctN!rs for 04/10109 6n 900 Mervyn's LLC, Mervyn's Brands & Mervyn's Hoklinos

llC.

SUsllli!SS Relt.liTl Propanrticn Wong,Unnel Y. (US012761969) 390 mviewod 11nd ru\1\sod e:t~enslons caleulolion. VOIICileTS 04110109 3.5 1,365 andt.l&ller. prepared tile astlmatei;lta)( loss caleoll.rtlon

forcillnt

Business Relln!Proparatlon wong.unnet Y. (US012761969) 3SO meeting wi!h Tom to discuss guarantaed paymefl{!) and 04110109 0.5 105 e~xtensions and llnaltb and estimated tax k>ss

ca~\lkltkm from cieJ'II Buslnau Return Preparatlon Wong.LiMat Y. {U$012761969) 390 prepared estimate~!;! loss allocation for partrn>rs. revised 04112109 1.0 390

ax!ansions andl·letter

Bll$!ness Return Prepor<tllon Prabl'!akar,Vinod Mysora (U$012021907) 150 Modo changae.lo &)lf&Mionvouchars for Mervyn's 04/13109 1.0 150 Hok!il'lg&, LlC.

Business Retum Preparatlon Wong,LIMal Y. {U$012761969) 390 diSCU$Sed partMr oloeution for 12108 with Tom. 04/13109 2.5 975 ra&aach 12108 alioci!Uon% lnECF

Busines-s Return PreparaUon Wol'lg,Lll'lnel Y. (US0127619S9) 390 discussed fmattb and pbe m1 worlcpaparwllhSCerlal, 04115109 0.5 185 discussed timing and status lOT 12108 tax return w!tll

SCarlet

Bos!!l(tSS Return Preparation Gopi,Pavana {US0125572&3) 150 Worio;ed onAW • TB, lmporlir~gllle TB to AW. andM-1s 04/16109 2.0 300

9U,1MSS Relum Preparation Gopl,Pavana (U$012557283) 150 Wollred onMef\I)'IU Holdlng$, LlC AW- Updated 0412(1109 4.0 600 Unleap, M&E, PeM.ies, OeforredRevolll.lel tabs & M-

"· BusiMss Return Preparn~on Quek,Thomas Lk>yd (U$012215582) '" Flllmero\IS cnl!s w/davkl robson ra: payments to reta~ 04120109 1.3 "' m&mbers end proper 2006 reporting and lnformlllion

Busloess Retlrn PmparaUon Gopl,PavaM (U$0125572&3) 150 Worked 011 MeiV)'I'IS Hold\rt9S, LLC AW ·Posted 04121109 7.0 1.050 Aeerullls M-1s, CoiJl'l:lnsatlon adjs M-1s. F!)(edAssats.

Business Ratum Preparation Prnbhakar,Viood Mysore (US012021907) 150 Ha~d PavaM in preparing AWB for Mervyn's 04121109 8.0 900 Hol:l!ngs, LLC based on tho revlsednewTB & M-1 adj. worbhBet

Business Return Preparation Wong.Un:1at V. (U0012761959) 390 reviewed ~$1 of open hams 04121109 0.3 117 Buslooss Rutom Preparatiol'! Gopi,PavaM (U$012557283) 150 Wo"'od onAW- f'b(edAssets, !ntagiblas, Gain or less, 04/22109 9.0 1,350

Book lola)( provision nmol.ll"lls. Maintanaoce contrnets, :labt sheet

BIJ!IIness Retum Prep~ ration Prabhakar,Vlnod Mysore (US012021907) 150 i-la~d Pavann In preparing AWB for Mervyn's 04122109 4.0 600 Hokl!ngs, LLC based en the revised oow TB & M--1 adj. workshB!lt

Susiooss Return Proparetlon Wong,Llrlnet Y. {U$012761959) 300 reviewed pbc m1 workpapor and ld!lntllled open ~ems. 04122109 2.5 975 reviewed GP payments for Bob. emalllld open IIams to romllndlhetaem

Business Re!om Preparation Ftaneo.Jefft!l}' S (US011410668) 585 C11Jwlth Quekre: status ofrolum, s\e1us of substantial 04123109 0.5 293 'conomic effect disc1.111slons with Son Capllal, and quamy ol doni prov!dei;l workpapers.

Business Retwn Propara1lon Wol'l{J.Unnal Y. (U$012761989) 300 ravkoW&d and revised GP payment per updelod PBC GP 04123/09 0.7 273 p-ayments as r&CI.Iived on 4/23109

1 of2



Tomandthl!leam

Bu•loon Relum Preparation Wong.Unno! Y. (US012761969) 390 revlew&d Mervyn's bmJ1d!.llC tax re!um 04124109 0.5 '" Bulloou Retum Prep!'lr&tion Wo1'19.lfnnot Y. {U$0127'61969) 390 revif!Vffld pbc m1 worlqllljl(!f and !d&ntill&d open ~oms, 04124/09 0.5 '" re\'leW&d GP payments for Sob. omalbd OJl61l It&~ lo Tomand!IHttoom

9uEif'lOn Return PreparaUon WOil{l.linMt Y. (U$012761969) "" ro"!lowupwlth India tellmwlthopenltems for 121081ax 04/271(19 l.O 390 retum. follow up wilh taam In ln!lia on tax return status

Buc!f'lOu Return Preparation Gopi,Pavana {US012557283) '" Worke.donAW. 04128109 25 375 Bu;!oou Retl.nl Preparl!ltlon Ptabtoakar,\llrlod MyiOfll (US012021907) '" Altended Symyx: Tax Ratum Klek Off Cahndfolbwad 04/28109 2.0 300

by reviewed revised C01!:lllnk templl:ote- IDXretum workpape~.

Su$illf>U Return Prep.rua\lon Prabtoal<ar,VInod MY$Ofll (US01202!907) '" M11rvyn'a Brands, LLC- ReviewedCalfomla Form 568 04128109 2.0 300 SMLLC by making changes.

eusil'lll-n Return Prepara'llon Pmbtoai<Mr ,Vinod Mysora {US012021907) '" Mervyn's HoldlllQS, LLC • Start&d rt~v!owh'lg AWBwhlch 04/28109 6.0 000 was prepared by Psvana andflgurtld out Optl"fl ~em!,

Bus!neu Rstum Prepara~on Gopi,Pavana (US012657283) "" Work~d on Mof\1)'1'1$ Holdlng:s, LLC AW- Capijal 041291(19 7.0 1.050 oCCQunts, M-h. book to tax referencing.

Bu5!llllst Retum Prllparatlon Prabha~ar.Vlr.od My$Ore (U$012021907) '"' Marvyn's Holdings, UC- R.ttv!Gwed lil'l9:iyle wofli;book 04/29109 11.0 1,650 l'<t!lett was prepared by Pavana and lllll'ilarfy made ct!EH'Ig(l$ by writing down open Items !r.tha review l!!mpiola.

Butloou Return Prep.~~rallon Prabllalc.ar,V!r.od Mywre (US012021907) 150 Metvyll't Holdings, l.LC. Made changes to AW basad 04130/09 9.0 1.350 on Manag&r'll review comments and started with lax return by bridging TB & posting ol M-1'' before mer{ling l~olosltn

8uSllliiU Return PrepaTIIIIOTI Wong,Unnet Y. {US012761969) 390 elll<llled oper.l!oms for Mervyn's 12108\ax return to 04130109 0.2 "

2of2



ill ERNST & YOUNG INVOICE NUMBER: U$0130084233

Mervyn's LLC Mr. David Robson CbiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


June 23, 2009


EIN: 34-6565596

Seventh progress billing fur professional tax services rendered from May I, 2009 through May 3 l, 2009 in connection with preparation of the U.S. red era~ Form l 065, state and local income and franchise tax returns for Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement of Work -Business Return Preparation Tax Year 2/3/2008- 1/3112009 dated December 22, 2008.

Individual Rank Rate Hours Fees TomQuek Senior Manager 480 8.8 $4,224

Linnet Wong Manager 390 38.2 14,898

Salli McElligott Senior 330 1.4 462

Scarlet Tam Senior 330 19.5 6,435 Pavana Gopi Staff 150 14.0 2,100

Ani! Kalai Staff 150 2.0 300 Vinod Prabakar Staff ISO 15.0 2,250

Total 98.9 $30,669

Total Due

PLEASE PAY BY rNYOICE NUMBER AND ENCLOSE REMITTANCE ADVICE DUE UPON RECEIPT

CLIENT COPY

$30,669



Mmvyo'!J1·31-09 Tax Complllii"'IO@ 5-31·09

+~_'N~~,:>_:_~::·:':" :H~·:·: :F_~-

Busnwss Retum Proparalion 2.0 760 8U3i!Wn Re-!um Preparation

330 ,, Susino-u Relum Pfeparation

Tam, Scarlet (U$012418405) 330 Dlseusstld verious queslioos ooAW and f>BC in!oonalion wM Pavana

05103109 '" Gopi 05 6\Jsinnu Rntum Preparation Tam. Searl&! (US012416405) '" R&V!!lW&d Income alloeallon W¢11\p_ap.'lr 05/03100 20 660 Bu~ifl9» Return Preparation Tam. SC!l!'fiJ! (U$012418405) '" R('IV!Iffl(ld income 81\ocation worKpaper 05103100 4.0 1.320 Bu&men Return Preparation

Tam. Scartet {U$012416405) "" Oiscua&ed vflrioua QU~stions on AW end PBC Information with Pevana

'""""' >6S Gop; o.s Busin&u Rtttum Preparation Tam, Scaf'WI (US0\2418405) '" Oiswsstld ravi&W note- on income aJiocabon With AnU Kal&i 0510410~ " '"' Bunin11n R!!lum Preparation

Tam, Sc.arlot (US012416405) '" Dlscun~ vafi()IJs quostioons with Unnal Worlfl (caphai&CCOUI'II,

051Q4109 ,0 income allocation, t~tc) >.0 Busineu R&tum Prep~UaUon

hm. Scarf&! (US01241S405) 330 05104109 165 Prepared re...-i&w for RaJ~shri Panjala (for NE 02·02·06 compliance) o.s Businen Return Preparation Wong.Unnot Y. (U$012761009) 300 ra~pom1esto client emililema~ \Qam in India for stall.ls updahl 05104/09 o.s '" Buume~& Rewm PrepnraUon Kntai.Anil Kumar {US0125G3680) 150 Worl!:ed on Er.dlng Capital WP OSIOM19 2.0 300 ausinau Retum Prep~ration \/Vong.Unnot Y. !US012761969) 390 di~cuned open !ll!f'l'ls with Dtwid and Nancy 111 Mervyn'ilo 05105109 0.6 19S Btu!noss Return Preparation Wong,Unn&t Y. (US0127fi1969) 300 reviEFW&d codad lb 05106/0'il M 1,170

BuslflOU Return Preparation Woog,Unnot Y. (U$012761969) 300 reviewed coded tb 05/tl7109 " SD7 au,ineu Return Prap~mtlon Wong.LIM&I Y. {U$012781969) 390 rospoo~o to Da11id to confirm thai pbc vactrlion payout amounts OSI/lll/09 0.2 76 Suslness Retum Preparation Ouek.Thomas Lloyd {US01221S582) 4BO tax return preparation: JloCCI'Ual reVII'lW l!lnd discussion w!th linnet wong 05/12109 0.6 288

for application to 12131/1>6 returns BusiMs~ Retum Prsparalion Ouek.Thoma& lloyd (U$012215582) 4BO blx return: alloealion ch&nQ9S and revlew tor retai! management 05112109 " 624

members Ul'ld tot~p ~cuss1ont with Jnanno at MeJVYn'a

Business Return Preparation Wono.Linnot Y. (US0\2761969) 390 dl~wssOO project &taws With Tom 05112100 0.3 "' BusW!es:~ RetiJfn Pre:paralion Quat.ThomM Lloyd (US012215582) <80 tax r&tum preparation: numerous call~ wlsun CSPIInt's tax adlll$or 05113109 " 1.296 (Ca!ey W!!ck) to dtscw:r. 'OS lind '09 IIIX return abandonment issues lor i'Mffiblfff

80$lrii!~S Return Pmparation Que-k,Thcmas Lloyd {US012215562) "' Ia~ rtttum: p\locat!on ctu.mges ana revi11w lor rutailmanag(lment 05113/0& 08 "' mombllrs and lol)owup di$CUS$~1\Ji. with Joanno at M&rVyn'fi

susina&s f!Q\um PrttparatJ.on QooK.Ttlomas Uoyd (US0\221 t>582) , .. tax rotum: llllocatioo changss and ro~iOW lor reta~ ffi!ltlaOMt'lent 05114109 '' S2fl members and followup discuuiont~ with Joanns at Mbrvyn's

SusinuS$ Rb!um Pre-paration Wong.linn111 Y (U$012761969} 390 re11lewed draft Federal Form 1065. upda\6-d open Items ijst and 05!17109 33 1.267 fOtWard pbc inlonnation to team

Business. Retum Proparat»n wono.Lillf\(j't y_ (US012761969) 390 discussed f'YOS oddillont~ ar.d FY08 FA dlipeSI!I$ with DIWid at 05118109 OS '" Mer...-yn·s. ema~ PBC FA lnlorrna.tion as recaivad from Dabra Lechloilnttr in Feb 2009\o David to COllfirm the addillons 11od dlsp!sal$ fllfFY08

Su$ln&u Re:!um Pfflparation Wono.LinMI Y. (US012761009) 390 co-nfirmed th& Sec 7 43 ad)ostment 11nd 12106 partner aHocation With OS/19109 OS '" Scarlet Busine-ss Return Pmparation Wong-,Linnet Y. (lJS0\2761969) ,., chack with Vlno-d and Scarlet atlodill on 100 cl'lanoos an-d $chedu11ng 05120/09 0.7 "' lot state ta returns SusinaS~~ Roturn Preparation Wofiii.UnnatY. (US0\2761969) 300 reviewed drlll't F~l FO!lll 1065. upOOted opon items tlat and OSJ20/09 1.0 390

forward pbc (nlo!'lfl.IIUon to team Bvsineu Return Preparation Tam, Scar!el (US01241S405) '" Rtwiewed income ;~~o::aUon wori<papor 05121..U9 >S 495 BusiMss Return Preparation Wong,Linne\ Y. (U$012781969) "' revll'IWI.Id draft FaOOral Form 1065. updated open IIams tis! and 05121..U9 2.8 1.092.

forward pbc ~n1ormation to team Busirl&S$ Return PreparaHon Woog.L•nr\01 Y. {US012761969) 390 nNiewed paMSr aUioC8tion from Scart&t 0512110& 0.3 "7 Susinoss Return Proparatlon Wonp,Linoot Y. (US012761969) 300 discussed review communis of partners lltlocalion With Scarlet and 05121109 1.0 390

chllflga$ with f>avana Business Retum Preparation Tam. Scar!QI (US01241S405) 330 D!scuuad income a!locatkm worllpaperWith Unool Wong 05122.109 >.0 '"' Sus.in-ess Reyturn Preparation

Tam. Scartat (US0124Hl405) 330 16S Oiscu&Md lncomo alloca~on worl!:paper with Vinod P and Ani! Kalal OS/22109 o.s Bu~>or.ass Return Pr!!paration Tam. Scar!Qt (US012418405} '" Reviewed capital accoun111nd Schedule K ;n AW OS/2 ... 20 660 Bu~ll!ls~ Return Preparation Wong.t.innet Y. (U$0127&1969) 390 discuued review COfM'lents of pal't.ller$ allocation wim Scarlet and 05/22108 0.3 "' changes with Pa...-ana Susi!'lllss Rotum Preparation Wono,Lirmet Y. (US0\2161 009) ,90 revl&we:d draft Feder&! Form 1005, updatOO open items ~5\ and OS/22109 20 7ao

lorward pbc 1nfonn.tlllon to team Bu,.,MSl:l Return Preparation Gopl,Pavana (US0125572S3) >SO Worl!:od on MefY)'ns Holding-s LLC AW. Clulirel.l reVIew notas. 05125109 7.0 1.050 BusiOQs; Return Preparation Prabhaker.VInod Mysora (U$012021907) '" Mervyn's Holdir.ge, LlC ·I ha\lo upctatad tab WP 00-000b M·2 from 05126109 ,.0 600

capital account roltforwaro schocllle and also made wma review ctumge~ to AWB.

SU$11\IlSS Return i>reparaliol'l Prabll!'lkar,V.nod Mysoro (US0\2021907) '" M&N)'n'& Holdings, LLC ·I hoVilllpdaled tab WP 00-0301> M-2 lrom 05126109 30 450 eapltal account roll!orward schedule and also matle rom& reviaw chllr'IQilS to AWR

Businoss Return Preparation Prabhakar,Vlnod Mysoro (US012.021907) >SO Mtlrvyn's Holdmgs. LLC • I !lava updated lab WP 00-030b M·21rom 05<26100 (.40) (600) capital account rotlforward !lchodura and o!so mad& some re111tlW cll:wgl)s to AWS.

Suslnet~s Relum Prcpara\ion Wong, LiMe\ Y (US0\2761969) '"' check with VinOd al'ld Pa\lena ot India olf~Ce abovl the project status '"'""" 03 1>7

Buso~as Retum Preparation Wong, Linnet Y (U$012761969) '"' roviewed re...-t5ed AW ar~d rasilarCh on tax treatment of unamortized ""2""' " 702 laas:ecost

Susino$S Return Preparation Prabl\akat. VIOOd Mysora (U$012021 007) 150 Mervyn's Holding$, LLC • Sa$00 on c!•en! providad sale; & payroll 05.127109 2.0 300 dela~s 1 have preplli'Bd 'FOO • MER_Sta\a Apport Summary_12-:.H· oa_ VP _OS.27-09.xls' for CY slmiillt to PY and saved into ECF SALT. Genom! Workpopers fotdor

1 of2



Marvyrf~ 1·31·09 Tax Compliance(!! S-31-09

~tN•rn."· ~' " . ,),j;.;.. '·-·~ ~ .... ·~·· ftiCUf oat8 . ""'"' Fw•

8\Jsll\&ss Rerum Preparation Woog,LinMI Y. {U$012761009) 390 rav;,w.ad state Bpportiollment worKpapar update PBC requost tor $ill$ 051271{}9 " 702 proe&eds and rental axpenu by s!ato. diBCUuoa ~ll!e BPIX>t110nm&nt ratattl(l to lease right proceod$ Wlth Elonu, oma1l Oovid 1nfonnoti01'1 req\.felll for sl~to apporliolll'llC!'II

Susinen Retum Pftlparatlon WOOQ.liMllt Y. (US01Z761969) 390 reviaw PBC 'ufl!l" f partler tran~OI'I&chedulo. ro$ponsod to team 05!27f09 0.3 117 r{lgardlng tho '1/31/09 wroto off offteers' tr~~Maeton

BusiMS'!I Rotum Preparation Wcmg,Linnet Y. (US012761009) 390 reviewed 12/06 FA !n/1)011atron !In(! daprooablo mnlhodu 05127!09 " "' Bus~u Rotum f'Tap&rBlion Wong,UMot Y. (US012761969) 390 dscuss&d FA open Hom$ with david at Me('l.o)ln's, roqoost a 112 months 05127/09 1.0 390 after y11ar-and paymem for persona! proporty tax from Gail at Ml!lrvyn's

Bu~iflU$ Ratum Prepilra!lon Wong,Linn~~t Y. {U$012761009) 390 raviawad reviaad AW and ffl$llllrch Of\ tax troatm&nt of un11roortited 05127109 3.5 1,365 Ieese cout

Bu•inau Rotum Prnpsrl'ltion PraDhukar,VIIIOd Mysore {US012021907) 150 Mervyn's Holdings, LLC- Bas&<:! on 11'\a rl:lView' COIJIITI(Ints ioday! 05!2SJ09 30 450 mt~da chDnQ!.li in Uw AWS anti saved 'C01_Morvyns Holrlif\g$. LLC_12·31-00_AW_OS-2e-09.~!$" in ECF lnbQ~ fokklr for retorenca. Ahro S<Wed 'Mmv n's HoldlflQs LLC Rov~w Nota& 05-27..00.xts' in ECF Job

Bvsineu Return Prepara!!on Prabhakar.Vinod Mysort~ (US012021907) 150 Mlll'lfYn's Hold~~X?s.LLC • J havo updated tab WP ()(}.03{)b M·2 from 05t.28f09 1.0 150 caprtat IICCOUf\1 rotlforwnrtl3chtii:IU!!l lind also made somo roviQW ehoJ!Qe& to AWB

Sw;lnan Retun'l Pr!.lPIIflltlon Wong,Uonot Y. (US01276!969) 390 amaH !&am !ntlldta to J!feparo Fomr 353610f Mervyn's LLC for 2009 ""'""" 0.3 117 CA LLC loo

Businon Retum Preparation Wong,Unnat Y. (US012761969) 390 rovi&Wad 5128 AW, di$CU!ls ~n !toms with Tom 05128109 4.5 1,155 Busil'len Rat!Jfn Pr.,paration Wo,-.g,Unnol Y (US0\2701969) 390 reviewed &tala apportiornmmt wofl(paper. update PSG request for sale 05/28109 06 "' procaod6 and rttnta! e~ponso by etato. di&CUSii&d 1>11le apporttonmont

rul!lted to lo!l$0 ri<JI'It pro¢0003 with E!Bna, MM~ DavKI inform11tion reque-st for ~lata apportionment

6u$iness Return Prepflfaboo Gopi,Pavana (US012557283) 150 Wotlwd on Mervyn& LLC fwm 3536 and the T-!attor. 05/29/09 0.5 75 Sus!rl!:tSS Return Prepafaijon Gopi,P!lvana (US01 2557283) 150 Worked on chiii\Qil$\0 tho AW, add&d the beginning capital, want 05129109 5.0 750

\tlro\.lljl'l tho capital rol!forward worilpapttr, updated thn 'PGCial allocatl<ln in the AW. Oiseus&1oo and chat witt\ Vinod and Unoot.

Busirnml Rotum Prepamtl011 McE!Iigotf,5Biii Ka\hlulln (US012479902) 330 Conversations with Lil\not and P01'11al"ld $laff rooardif!G scheduling. 05/29/09 14 062 Eowillfl9 Unnat wgatdin<;t ava~ab~ity, Submitting schaauling lomplato and GoSyatoma. ECF acce&S.

Businesa Ra!um Prep~mttion Pratmakar,VInod Mysora (US01202Hl07) 15{) M6fV)'ll's, LLC • RO\Ii(IW'\'10 T·LOII&r aOO a Form 3536. 05129109 2.0 300 Bu$iM!I-II Rtttum Prep&ralioo Quek,Thomas Lloyd (U$012215582) '" tax rotum prttparatioo: mig wlmanaGI!r to roview f1xed a$~et 05129/09 2.3 1.104

raconci~Q;tlons. and dispolilll amount$. roconcilo year end bnlances to 2000

Buslneu Ratum Prt~Para\ion Wong,Linne\ Y (US012761969) 390 disCU$liOd stafflno for $\ato tax returns with Tom afld Sam 05!29109 05 195 Business Return Pr!.lparatio-o WOfl[I.Linno! Y. (US012761969) 390 fo11ow up team in India and assisted Pavana on partner a~fjons 05129109 10 390

Business Return PrepBrauon Wong,Linnet Y. (USD\2781969) 390 roviaw-110 partner nllocBtlon workpBper ""'""' 10 390 8us!ne~ Ret\.fm Preparation Gopi.Pavnna (U$012557283) 150 Wor11.6d on chanoes Of\ the AW & briclge. """109 15 225 Business Return Preparation Prabhailnr,Vinod Mysore {VS0\2021907) 150 Ml.trvyn'$ HQI<:Iing$, LLC ·As p&l'" tha upda!OO review notes we have 05130/09 <.0 600

rna® chang~>~> to thO ABW for ~om~ 9, 16, 22 antt 24 and also! have updated tab '1 0-070 Ptr or Sh!hld!" Info' wilh the lllloc&lloo percanl gu lor B!l \tla p11rtrm~ t>auod on lho alloeation workpn

eusl!"I(IS$ Relvm Prt~parauon Tam. Searl<!! (U$012418405) "0

Answered vllfiovs q~stiOfl$ from Pavana Gopl on 1M- praparation of 05/01109 105 oxtanstons 0.5

6\.!S!()(IU Return Preparalion Tam, Scarlcll (U$012418405) "0

Oi:leu~sed various questions with now engagemanf managar jllllflat 05101.-IJ9 330 Wong) 10

Bu~inen Ralum Preparation Tam, Scartat (U$012416405) ""

Oi:scv$.Sed various qt«lstions with Vlood P and Pavana G 01"1 the 05101109 3:>0 preparation of &xtern;lonn 1.0

eusiM$!1 Return: Prop.ara!ioo Tam. Sc&r!llt (US012416405) "0

Review'a<l email~ from Julie LOCJ!Il to idon\Jiy any ()UI$\andlng 05/01/W 495 il\fOiltll)IJOn from ~nt 15

B~RiiturnPtu~1ot.J ·· ·~=: :· :·.-· . tU. l:O,&eo-

2 of2



S/ ERNST & YOUNG INVOICE NUMBER: US0130084227

Mervyn's, LLC Mr. David Robson CbiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588

BU: US072 CUENT NUMBER: 60003727

June 23, 2009


EIN: 34-6565596

Billing for profussional tax services based upon estimated Net Tax Savings ror real property tax assessment reductions, in accordance with the Statement of Work - Property Appeal Services dated August 22, 2008.

(See detail attached ror list of store locations and ree calculation.)

Total Due

PLEASE PAY BY lNYOICE NUMBER AND ENCLOSE REMITTANCE ADVICE DUE UPON RECEIPT

CLIENT COPY

$19,561


Case 08-11586-K

G D

oc 3632-2 Filed 06/24/09 P

age 6 of 8


612/2009 226 6/2/2009 226 612/2009 226

Parcel City

482~270·35 {n/c to 34) E! Cajon 482·270·35 (n/c to 34} El Cajon 482·270·35 (n/c to 34) El Cajon

County

San Diego San Diego San Diego

Mervyn's Real Prop Billings thru 6~2009.xls

Transfer or o/oofFY State Tax Year LTADate Affected Tax Rate lnlfia! Value

CA 200512006 10/5105 67% 1.0797% $ 15,465,000 CA 2006/2007 12/16/08 100% 1.0940% s 15,465,000 CA 2007/2008 12/16/08 100% 1.0785% $ 15,774,300

6-2009 Billing

Mervyn's Tax E&Y Fee Reduced Value Reduction Savings @35%

$ 13,654,000 $ 1,811,000 $ 13,101 $ 4,585 $ 13,654,000 $ 1.811,000 $ 19,812 $ 6.934 $ 13,644,090 $ 2,130,210 $ 22,975 $ 8,041

Tota!Tax Savings $ 55,888 19,561


Case 08-11586-K

G D

oc 3632-2 Filed 06/24/09 P

age 7 of 8Mervyn's Rea! Prop Billings thru 6-2009.xls

Appeal Resylts and Biling Backup·

Confirmation Store !nilial Value (ALL E&YFee@ Received Number Parcel City County State Tax Year

Transfer or

LTA Dale %ofFY Mected Tax Rate APNs) Reduced Value Redud.ion Tax Salfings 35%

226 482·270-35 (nlc to 34) El Cajon San Diego CA 2005/2006 10/5/05 67% 1.07970)(. $ 15,465,000 $ 13.654,000 • 1.811.000 $

• • CA Inflation Factor(112006 is Base Year}: "'" 0%

6/212009 226 482·271)..35 (nfc to 34) ET Cajon San Diego CA 200612007

412312009 226 482·271)..35 (nlc to 34} El Cajon San Diego CA 2007/2008

COUNTY OF SAN DIEGO OIU!OOilY J. :SMJ'll{

~1~/c:ot./NTY Q..f!1u:. --·=- ~ -~Oft1Cl!: G:CICOI'Wli&COt.l!'nTct.r::u:l'aontc

If® ,N::JI'ff; ._A.1 '1M. !Q;J ltiQ(I '~ O<IQ>M<Al'. 101\l :H¢' $iolll M<IO. (;,. ~>01·24$0 ~(l ti<)J< ·~·nQ. u.N~ c .. tlll~-l;

(tit .... lU•lo171••A~ 1!1111! ~lt7--41011C ~~~~ ~,.._.,1$11•.-AA let~) ~7~-411~1! NOTIFICATION OF 2- TAXABLE VALUE

01111. llll'T ..,, n CtUOM: v· "''-r" "AJI:l\l.l;l' hlo(,\ 1.." O.U.e. JuotE l(l, 1006

t/0 MV ll'IVllilS!fl[l) ltUlT1' COilP' 3lt» unu:f>ll:lst ~Y 1>..,.<!-<N Ka..• ~3l~~7G-;JS•OO

etl!(tfi.IDOO 0t1 -"IZ2 ~)'t...o..llct,.-

56S Hl'T~I!l PU

O....~rtyow....,...

Th\l ftOtioe b to W<n""' yog ot :rou" uo• ~· ~ .. lbo1m tMJowJ

~--t-..-.. -r •... 1$."6$,000

l'"1'ltu~u

,.,.,.,....,&1 1'.-<lpU()" ,

££-~· ..... ••t r .. tat r-. .. t. Yah•• IS,r.-6$.000

-n.. "'- for lb.o d"N.np te ''- tucbUo ~ ot y.,.... ~ 1-.

I. II;Ul'f'A.I.ISAl UUS£0 I!JT I. CIU.IIC~ Ul OW!I[IftStfll" ~

.11!1 rf9·C•'f(}.

t"' ........ .F

rr: 1,. rY

12116108 100% 1.0940% $ 15,465,000 • 13,654,000

• • CA Inflation Factor: 2% 0%

12f16/08 100% 1.0785% $ tS.n4.Joo $ 13,644.090

·. ';:,:.;."

·~·· F.,....«t<e~ ~,- J:;,.,r. C"""""lA.X!!;HJ.P:\fS or O&K·:O<.'l<.:i X:~~ Nl\ ..

Q)

}b John

~-~· ... ~.c..,_e.,QQO ~.~.9QV>

O$.<\'Z.•-;:0091J:':20 PM

T:: ~:...no C.:>f\.'<"'.t(..-; e<>m»

~ •t"' ~62-273-JS

I am rnpond.m¥ 10 )'(lOt t-mail dolt!! 5!19!09 ro Carolyn Gemmgcr

The roll \.Uw:: for til(: l0'5 US tnnskr \Ya~ rl!t!uced to Sl3.654.000 ·

1k 06 roll wa~reduted TO $13.65-tOOO (propS)

1M 07 roll w:~srtdlxed to Sl3.6+Hl90\"l<l AA.B Oill073 (prop Si

$ 1.811,000 $

$ 2,130.210 $

Ik OS roll \1."3sw:luced ro Sl3.633,%2 (propS) and wtue .holding tilt! ~\~We foctbe 09 roll.

Thankyw

Coo&~ o Camareoa. Ap;:qia«c In

Aueu-orli'l~e~r!Courty C!orl<

!.!I!!-~ I so~-6' 1-1

6-2009 Billing Backup

13.101 • 4,585

19,812 $ 6,934

22,975 $ 8.041



Property T11:< N!P'Ja!& Property Tax N!Pit&lt Smith, Peter (U$012444703) f)(&eulive Director Revm-w o1 bl»~ and appe.al st.atus OS!OI/09 0.5 Property Til~ Appeala twmard.Thomat J. (US012eSoo:m SeniOr Managllf CO.(TeH:IponOOnce 05104/09 '·0 Property Tvc ~PIIIIlt OuBob.Brigit (U$012500015) Maf\&g'llr R'EIW1W TX data reeeivttd: ema~s re: 017 and 900; 05104/09 20 Propsrty Ta)( APpeala Bemard.Thor!UlGJ. (U$012650037) Senior Manager com&pol"ldfHl<:(t 05105109 '·0

Curd,Amy Jo (U$012600694) """ Callt and corrospondsnce with Kem County As~onmonl App-eals Board OSIO!i/09 2.0 ro: EY no lo~w onga~d with rtos-poetto Personal Property appesta, mtt

Properly T11~ Apf1(!1ila rrnunlenance Prope~ TliX Appoal3 Curd.Amy Jo (U$012609694) Staff Roa~ LA CQUI"lty AscsossOf's S)'1om 05105/09 20 Property T~ Appeals DuBolsJlrlg\l (U$01259001 S) ManapM Rev ;ow TX data reooilffl<l: ermds ra: 017 and 900: OS/05109 u Property Tax Appoa!s Bem11rd.Thomaa J. (US0126S0037) Setnlor M1.mager oorrupotldoi'ICI:t 0"0""" LO PIQP$rty Tax AppeiiiS Curd,Amy Jo CUS012W009-4) .... Res~rch lA County A$sosa0f'$ Sy!11m OS/tl6109 2.0

curd,Amy Jo (US012B09694) Staff CaU$ and correspond!! nco with Kem County Ass&sSfMntAppe.als Bolll"d O>W09 2.0 ro: EY no looQer anoogedwit!l respect to Personal Property appeab. filo

Property rex Appeal• maifllllflliOC& Property Tax Appeal$ Duf.lok!.Brlg!t (US012590015) Marm~r ReV!f!w TX data recaived: Offill~$ re: 017 an-d 900; 0~06/01l '·' Property Tex Apputs Fral'lCQ,Jel'l'roy S {U$011410866) P11rtner Black:OOrly and ce' phono charQOa fCif" ApM! 20091\0 OSIOSIOG Prop&rtyTax Appea!G B11mard.ThomssJ. (US012650037) Senior Man11oer COrr11:1"pOOdencl! 05107109' '·0 Ptop.rty Tax Appeals Semard,ThoJT\11~ J. (U$012650037) Senior Maneger oorraspoodellOO 05106109 " Property Ta• Appeals Bemllfd.Thomaa J. (US01Zt>5003i) Senior Marmper cofl"tl&pon(jence 05111109 ,,

Du9ois,&rigll (U$012590015) M110aQ8r AJa111ode Counlv &pf)ltols, Sacromamo County calls to/frOm assessor re OS/11109 " 017; San Frnnc!seo et~!ls from CtO divi:uon ro: status of rl.lvers.al and Property T 3l( Appttals canc.o"alion of Ia~ bills 01'1 $lOre 269 Property TAX Appea\3 Smilh.Peter (US012444703) E•eoolivo Oir&e;~or RoviBW ol e~ngngament status OS/11109 LO Propartv TQJ( Appeals Beman:I,The>mn J (U$0126'50037) Senior Managar corrij$p0fldence 0Sf12i09 " Du8oi5.erig~ (US012590015) Man:;oger Alamoda Count)/ eppeiils, SaCfamento CoLt!lty cab to/from usnossor ro: 05112109 2.0

017: San Franckco I'SIIIl from C!O division re: slalU$ ol reversal and Property Tax Appea!a tan~;e~ntion of tax !>lb on $\OfU 269 Property Tax Appeals semard.Thomas J. {US012SS0037) Senior Meneoer corrnpondonce 05113109 " Ou!WI!!,Brl{lll {U$012590015) Manager Alamo-da County appends, SaCI'&mnnto County calls tonrom !I$S&asor ro: 05113109 0.5

017; San Franclsco colts from CIO division ro: lllBioa of reverwt and Property TaK Appeal~ cancellation ottaK bill$ on :;tor& 289 Prop&rty Tax Appeal~ eumard,Thorna$ J. {U$012650037) Stmloi'Manager C0fl11$pOI'l48nc& 05114A"l9 15 PropMty T a~ Al!peals CurdAmy Jo (US0\281)9894) Staff F!l& mlllnternmce 05114/09 3.0

Ou8ors.Bngit {U$012590015) MaMfi~T Alame~C!a County appeu!&, $uCfllnl(lnto County calls totrrom asooss.or ra: 05/14~9 10 011; Sllfl Francisco calla from CIO dMslon re: status of reversal and

Property TM Appeal!! cnne&aation of tax bill$ on $\ore 269 Property Ta>c Appeals Smilh,Pater {US012444703) Executive Director RevlEIW of 8tiQaQe"m6flt $latus 0511~109 to Property Tax Appeab Beman:!. Thomas J. {US0126S0037) Srmic>r Managor CO!"I'(I&por\d0flCO 05Htil09 '·' OuBoilr.Brlg~ (U$012500015) Managsr Alarrada County appea111. SllCTaTOOnlo County cah IO<'fftlm 11uenor ro· 05/15109 3.0

017; San Francisco ~Us from CIO division re: $\il:tus of r(IVersa! end Property Tax Appeals canoo~alion of I~ bils 01'1 store 269

Franco.Jettrcy S (liS01 f410866) Partnar Coordinate with Tatro on last mloute request to S!Ofl off on 3 montn 05115/09 0.5 Property Tlll< Appttlilt5 ~ummary o1 our billln{l(l and got bacl: to him tor tiling. PrOPerty Ta)( ~peels Bomerd,Thomas J. (US012S50037) Senior M;mauar C(IIT(ISponOOrn;e 05118109 " DuBoilr,Brigil (U$0\2590015) Mana~r 2691evitlw ar.d caH to BOE ra:Maril'lg; prop fikls for aOocs: Contra Costa 05118109 " Property Tax Appcal~ COul\t)' 000 IIPPIID! follow up Prop811y TaX Al!PIIIll8 Bernard, nwmo! J. {US012650037) S11niol" Mlm&Q8r Corr&spond!.lnce 05119109 2.0 Propurty Til)( Appt:~al$ Corum,Hurold John {U$012626359) Maneger Ranarctt on Et Cajon appeal 0\Jlcoma. 05119109 0.3 Property Tall Appalill& Curd.Amy Jo {US0\2609694) S!atl AZ. a~ re~aardl- cab to Maricopa County 05/>tl/09 2.0

DuBois,6rlg" (U$012590015) Manngnr 269 review and caa to BOE ro:hearir.g: prop fila~ for oDoC~J:: Centro Costa osn91W 3.5 Property Tax Appaals COullty 000 appeal follow up

Franco,Jeffruy S {US0\1410006) Pa-rtner Coordlo&te with Otma Hoopllf nod Tom Barnard on colloction ol AIR that 05/19/09 0.5 Property TIDC Appeal& is ffiOffllhl!O 180 days old Property Ta~ ApJ»l&ls eern11rd,Thoma~ J. (tJS012650037) Senior MBflaQ&f Comtspondence 05120109 ,,0

OuBo!s.B/ioil (U$012590015) Manao&r 269 rovlew and Clla to 60E ra:heming; prep ties fur eOocs: Contra Costa 05120109 0.5 f>ropeny Tsx Appeals COunty 000 appeal follow up Property Tex Appe:als Bttm&rd,Thomas J. (U$012650037) Saroior MDI'llf08f ~-~ 051:21109 " Property Tax Appa111s Smllh,Peter (US0\2444703) Ex&CUllva Director Revl!lw of engagm.ent status 05121/09 " OuBoi5,6riglt (US01259001S) Man8{19r aOoa: 017 valoo llf1.11"1y$iS re-submit and re<;uE~st IOITIIal axd\.llnoe; 034 05125/09 OS PropaMy Tax Appeals roluM review and update bill~g Property Tax Appeal& Barnard. Thomas J. {US012850037) Senior Manogo~~t corruijpofldenca 05(.!6/09 " Propert~ Tax Appeals Curd.Amy Jo (US0\2609694) Stal1 Edocs maintenance. Requeat lor Poslpor\em!lflt 05126109 so

OuSoi&.Srigil (ll$01259001 S) Manager e0oc5: 017 val\ill &MI:;$ill ro-allblnll and request 1ormal exchar~ge: 034 05126109 1 3 Prop!lrty Ta:< App(lal8 rnlund "'viaw and update~ b<Viog Property Tax Appeals Sam~~n:I,ThOITlil~ J. (US012e50037) S&nlor Manager oorreSpof1deno& 05!27109 LO Properly Tax Appeals Cur4,Amy Jo {US012609694) Staff Edoc:~ maloterwnce, Roq\illst tor Po~tpooomon! ""'""' 4.0 Property Tax Appeals Curd,Amy Jo (US0126096114) .... EdoQ; maifltananco, RGQuest lor Postponement "'""" 4.0 Property T a:< Appeals Fr~~eo.Jeffre~y S (US011~10866) Par~ncr 05121:1109 0.5 I"M~i'ti:ta~·#W''ii}S·'T:~ ·;· ,.,·.::;:, ··.: ..... , ;~:;, ~ . 11 .•.

1 of 1



i!l ERNST & YOUNG INVOICE NUMBER: USOI30095997

Mervyn's LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


July 24, 2009


EIN: 34-6565596

Eighth progress billing for professional tax services rendered lfom June I, 2009 through June 30, 2009 in connection with preparation ofthe U.S. fed era~ Form 1065, state and bcal income and franchise tax returns ror Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement of WorkBusiness Return Preparation Tax Year 2/3/2008- 1/31/2009 dated December 22, 2008.

Individual Rank Rate Hours

Jeffrey Franco Partner 585 0.5

TomQuek Senior Manager 480 24.7 Linnet Wong Manager 390 23.2

Sam McE!Ugott Senior 330 1.2 Nini Hung Staff 150 0.2

Pavana Gopi Staff 150 22.2 Ani! Kalai Staff 150 10.0

Roopashree Mastripal Staff 150 0.2

Vinod Prabakar Staff 150 11.0

93.2

Total Due


CLIENT COPY

Fees

293

11,856 9,048

396

30

3,330 1,500

30

1,650

$ 28,133

$28,133



REMITTANCE ADVICE

atJ ERNST & YOUNG INVOICE NUMBER: US0130095997

Mervyn's LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pic as anton, CA 94588


Total Due

July 24, 2009


EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER fNFORMA TION

Wire Transfer: Wachovia Bank, N .A. Chnpel11ill , NC ABA#: OJ 1201467; Swift code: PNBPUSJJ

Account name: Emst & Young U.S. LLP AIC#:20000325S7256

ACH Transfer: Wachovia Bank. N.A. Chapel Hill, NC ABA#: 03!000503


AIC#:20000325S7256

Reference Clielf/ and Invoice Number on Electronic Trunsmiltal

$28,133



8USIOOU R&tt;m Pr&pllrUl!On Gopi,PaVIIf\11 !Us<l1:;!557l63) l'lu•mcou Rco!um Prep11r11\ion ~EIIioo!t.S~Hi Klthleal'l (liS012471JW~) Bvtii"'!>U Rcotum Proparation Prlll:>tmk~r.Vmod MyaorG {US012021907)

BuslllllU flcolvm Prep~raHon Won\)',linne1 Y. (USQ12761001l)

8u~I!><>U flco1um Prepamtlllll Woug.linoo1 '{. {U$012761969)

llu~>meu Rotum Ptepllrotion Gopi,Pavan.a (US01255721l3) 6U$1"'1U R1tum Preporv.t!OO KIIIIII,A!\11 Kumar (IJ$012563&B0)

BVIirniU Rcotum Preperm110n ~EI~QQU.S~II.i l(a\hkmn {US012479902) Buwwus Re1Um Prop!lflllion PrabhoUr,V"'O!l MyjO«> IUS0120219Q7)

BuliMn J.<etum Prep•ratie>n Ouotk,Thomn Uoyd (UStl122155821 8usiMJU Relurr\ Prepuratirm Woog,Linoo\ Y. (U$012761969)

Bu•tnus Rcolum f>reporatloo Wong,LI!lMl Y. (U$012761969)

Businen Return Prep:;nation Gopi,PaVIInll (US0125!i7263)

Bv&meu R11lurn Prep11rll\l\ln Kalmi.Anil Kumllr{IJS012563680)

Buslnou Return Prep11rouion Prubh~Ur.Vonod My$0ffl (US012021007)

Bulinau Rlllum Prep;ra(\OJ\ Wor.g,UfiMt '{ (US0\2761969) Su1mu' R11turn Prep!lr~(\OJ\ Wooo.Lifll'l(!( Y (U$012781969)

Bu~inun J:lelum Preperu1iOJ\ Wong,linMt V (US0\2761969)

Susinau Re!um PrepenoUOJ\ Prebhllkllr.Vtnod Myso(lt (U$012021907)

SuJineu Return Preparation M"'lripoi,Roopiuhr~~<~ Venkalesh {US0128224S2) BuJinen Ret 11m PreparatiOJI Wong.llnll!lt Y {U$012761009)

Bu~i""u Retum Preparof1Qfl McEm~u.sam Kalhlo>en (U$012479902)

evsinau flelum Preparation

Susinus Rlllllm Prepllf&!lon

Busln&n Relum Propullltlon

Busin"u Return Preporntion Bl.lJlni>U Rfl'tum Prep•rwtion

Businan Return Pr<l'pillli!K>n

Busrness Re!um Propsr!lllon f;lus,OO$$ R~rlum Prop11ralkln f!vsmns Retum Preparnlion

Wono,Unnet Y. (US012761001i)

Wor.g,Linnel Y. {US0t2761969)

Pr11bhuhr,V!!\Qd My•ore (US01::10211l07)

Wong,Unnel Y. {USQ\2761969)

MI:E"!Qoti.SaJIII<alhloen {USil\2~711002) Wong,Unntl Y. (U$012761009)

FrnoCI),.)Ofl/oy S {USQI1410&i8)

Fm~.Jeflroy S {U$011410668)

Fraoco,Jeflroy S (US0t1410888)

Ql.lel<,Tt\Qmn L!Qyd {U$01(:21$!>!12)

McEI!ivoti,Salll Ka!hlrwn (IJ$012<479902) Wo11g.Unnal Y (US0\2761%9)

Ouok.Thomn Lloyd (USIJ\221&!>!12)

Business R•tum Preparelll>ll Wong.Unnet Y. (U$012761%9)

Bu•mes$ Return P•ep~ra\1011 Que~.Thorm• Lloyd (US01221&5112)

B>~$<l'>ltU Rcotllm Proparabon 0Uftk,Thomu• Lk:>yd (US0122155B~)

8UI!ne>n Return Prep&lll\101> Woo{l.Lkr\J\111 Y. (US012761969) BuJine>n R111urn Preparnl<\11\ QIJDk,Thomas lloyd (U$012215582)

Businan Rr:rh.rm Prllparauon Hung,Ttu-Hsifl!,l (U$01:.,>823346) 8u1ineu Rlill<.!m PIOPlJni\!oll Wong,Linnet Y. [US0\276100~)

Su~meu Return Preporatio::>n Outtk,Thwnas Lloyd (U$012215562) Sua!- ~ll'rt:p:trfllo#TOt.l .

Bill Ralo ~ lno>JI Det& Hour. Feee

t:>o wa~ad on changcos on 11\u AW & llffi:ll)e 00101109 6 & t .n5 330 ScMdu'•ng l.lpd1.1\e with Plffl schedule-rs 00101109 o·t 33 150 Halp&d P11v~n11 in c(!)aring rov111w 00111• !Of AWB, Srld{jll & 1065 laK 06101109 I 0 150

retl.lm '" Wll~ A/JQ 10VteW11d her wofl(

390 di1cuned FA llddiUons ond dispoaol tronsacti<m with Do~id 111 MeNyn's 06101109 0 4 156

390 d!SGUsud tho pro~1slatus with Scllltel al1d a,~..., lo lolk>W up on Y<fiQd 00101109 0.4 156 on reYiJ~d 1005 and 1<1

150 Worlied <>n e!laogU on \he AW &. bridg;o 06/Ql/09 10.7 I ,605

150 UpdaiH Elldil'\i Capital WP once f'r.Khlral return i• F'lnall~od ana 00102109 4,0 600 Gtlfl.rlll011 K-h

330 Schoedu~nll updato W>lh PW<•clledulers 06!02109 0.3 99 150 Helped Pavana m ck>anngrevlf.lw note~ lor AWB, Blidov & 1065 Ill>( 00102100 2.0 300

rot 11m n wo~ Also roviowod 1\Qr wort;. 460 tax 1.-1\lltlreviow of laclernllelum 00102109 6.3 3,984

390 discussed F'A ndditloos end di$PQ$IIl tr11nncllon w~h David Al M<IIV)'n'• 00102109 0 2 76

300 dl'cuse•d the projecl $tUtus Wllh Sc.r~rfa\ and asked to foltaw up en vtllod 06102109 o 3 117 \11\ reviud 1Q65ar.d K1

300 instru.:!ed tum en ttvo llpdaUJIQ vant~~<::IIMs It>/ vancus llllnsllCU\111 on 00102/QII 2 0 760 lorm 4797. discuned intcrestlnwme wilh SCO'Irl&t

390 r.,.vi!IWtld AW, 101klC11IIon workp~pcr anti Form 1005 ~~~ rewlved from 06102109 0 6 312 loam on611

ISO Worked on Dl$<::Josuro st11temont$, orvdlllomu and l:>rid~e. 00/03109 3 o 45Q

150 Cl!ltned rovifrw notes ot ST. llpad'led Fed arK.~ K·l ot<::ortllrtg to AW 00103.'09 6 0 900 cllangu made by scurfet

150 Helped I"OVIII'IIIln clelar!niJ fii~!Ow 1\0\lls lor AWB. Bridi}Ol & 1065 lftll; 0010310{1 3.0 450 ru\urn a1 wcrll. Al~o roviowed hor vrolll.

390 dt1cun11d SWK intnrco~t inwme wilh David OO/QJi09 0 3 11 r 390 reviDW!Id P8C slate apporfK>ntnol11 intonnalkfn. FoiWI>rd pbc information 06/Q3109 0.5 19()

lo Vinod 11nd iflslrucled him to update \ho stale ap;xlf1\onmcoll\ workp!lper

390 rev~IJ AW, elk>c.nliQ<lwo>tp&porantl Form 10651u reco,ved !rom 00/03109 30 1,170 loPm on6/t

150 Mervyn's Hok!inos. LLC • I h~ve {lellarnted Fl)m\S 5B64. 81161 & ll84<4 i!l 06104109 1 0 150 GoSy$\<om. Al:so sa~ed diool ama11 copy in F.CF &long with PSC ~tale apporliOI\11'\enltn!O!'malion provided by cliont

390 rovtevrod AW, a~!>CIIImn workpaper and Form 1065 u rewivod !rom 06104/09 7 5 2.925 taum on 611

150 f•l~noupEform 1128 0610('.109 02 30 39{) raviswod ,.,W, 1llocallon Wor!<pap.ar ;.nd Form 1065 us roceivcod !rom OS/'OS/09 4.& 1,7&5

!ollm onllll

330 Schll<fu~ng- discu~~ion~ wilh Linnet Wong, Nllli Hung l!nd Young Yu 061(18109 Q ~ 132 Follow.up orn!li\to Uoo(lt

150 Mervyn'~ Holding~.I.~C ·l/pd!ll<ld slate llpPQrtioflm!llll workpaper l:>asrxl OS/'00109 2.0 300 on PSC ;n(l>ltl)a\iOil ~I>(! savOO 'F'OO • MER_State Apporl Summary_ t2·31· 06_01l-0(1.09.xll' tl'l ECF SALT workpuptHC foldar lOr roviow.

:.190 reYioWtodCA form 3536 IU'ld \.ln\1or. 1.1mllllod n>view comments to V100!1 OOIO!l./09 0 3 1 t 1

300

390

"' 330 300

"' "' '" "' "' 390

"' "'

"' "' 3.,

"' '" "' "'

revai~d tha2. ,..vlavd •tale apporlionmvm workp.upo~~r and emailr•vlew Q611 1109 cornm•nts to !<1um 1n ll'ldill. ch<l'CII EAD re~$\lor Roophur&Orae

omi!HIId David and Nancy ttl meiY)'fi$ to loJiow up on lho slate O&tV09 apPQfiKmmentlnl<:~rmalion request

MoiV)'fl'J Holding a, LLC • au~~d on review eomrn!lllts f have U/Xlated the 06!151Q\i apporlio11mcr.t wol'\qlllper W>lh lt!O avehble in!o otm~il Vptlalo to indiateum anti PQit~nd team OOJ1SJ09

Sci'IO<Iuling vpdntu + connrn\ions with Linne\ 00/IG/09 dit~u~JI>d 12f(I!J fill( re\um •t~<tus with O~vld ~<I Mervyn'¥, \IIJC pllln!\lflg fw 06f161QII 2009 tu rotum and rHlal 20QII K·1 for employ0a !fWmbent:

Foftow. up wnh TQ on tumm\ Matus ol'ld I~OVNIP on Ql.ltatanding 00117109 invoi<::Gs,

F'oMaw- llp with TO on CUllen! 8laws anti follaw.up on 0\.1\s\andir>g 06J18J0ij mvolc&s

Fo•ow· up wilh TO on cuflllnl statws and IO'IIow-vp on ouMIIndin{l 06J16109 I!WOICIIS

adfllill' edocs complianco olllmor>ded ttgroement 00119109 Scl\(ldu!ulg <::Bil Witt! Lonncol 0012210a

dia.cune.l pro)tt! Jlii\us and Oav•d'' Ql>I>Sii<m oro ''"'iol!2008 \u reulm 06/27109 and 200!i t1>x r~:~tum dJscUn<!d Nw's sch6dule oo M~fV'I"'$ with sa~i

!2131100 lex tetum roview. reviiiW bk!IX diflorences and r"ml amounts 06/23109

discuned 2008 tllx rvlum tllnHl(l w~h Oevrd 11! Mfl<Yyr. 11nd tried to sut vp 00123109 u mulingwtlh David ~nd Tom to di$CUU lhe2009111l< rvtum proe~~ss

12131108 IIIX retum review. rov;I.IW M.lb< difle~nC\1~ and flllB(amounts: 06/24109

\Qx rtt11.11l! p!'Dparu1ir.>n and sl~lus ca~ w/da~Jd •ot>soo (CI!<:>) and linr>OI wong fey manager)

e/T!IIil SIO"ie Tolro reiPIIId the tlfiPfOYBI for 2009 tax relum 12/31109 !ill< flltl!m lllVIIIW, reVti>W 1:>11/11: dfffOilii\Cei and flnlll &n"'IO..n1,. r.vtew tllxdtlpreci!llion ~nd tltspo•ala

St~<le R6!um Kiell-oll meeli"'J d!llcun!Hl timrn~;~ alll:l •chlldullng w~n SeiU 111'\tl Mni 111 POI'Itand ofltc.u

06124109

06/2<4109 06/25109

0.8 312

Q.3 117

2.0 300

0.3 117

0.2 66 0.3 117

Q.5 293

{0.5) (293)

o.s 293

Q 6 268 0.2 66 0 5 1S5

2.3 1,104

0 3 117

2.6 1,248

1 2 $76

0.3 117 1 7 3.696

0.2 30 o 2 ra

2.Q 960

t:u 28.133



El ERNST & YOUNG INVOICE NUMBER: US0130107645

Mervyn's LLC Mr. David Robson ChiefExecutive Officer 6200 Stoueridge Mall Rd. Ste 300 Pleasanton, CA 94588


August 26, 2009


EIN: 34-6565596

Ninth progress billing tor professional tax services rendered from July 1, 2009 through July 31, 2009 in connection with preparation ofthe U.S. federal Form 1065, state and local income and franchise tax returns fur Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement ofWorkBusiness Return Preparation Tax Year 2/3/2008- 1/31/2009 dated December 22,2008.

Individual Rank Rate Hours

Jeflrey Franco Partner 585 0.5 Linnet Wong Manager 390 40.1 Salli McElligott Senior 330 6.4 Joseph Padre Senior 330 2.4 Scarlet Tam Senior 330 14.0 Nini Hung Staff 150 22.1 Jia Wan Staff 150 2.0 Roopashree Mastripalya Staff !50 35.0

Vinod Prabakar Staff 150 3.0

Akshatha Sheth Staff 150 0.3 125.8

Total Due


CLIENT COPY

Fees

293 15,639 2,112

792

4,620 3,315

300 5,250

450

45 $32,816

$32,816



Business Return Preparation Business Return Prepara~on Business Return Preparaijon

Business Return Preparation Business Return PreparatiOn

Business Return Preparation Business Return Preparation


Business Return Preparallon




Business Return Preparation Business Return Preparation Business Return Preparation


Business Return Preparation Business Return Preparation Business Return Preparation Business Return Preparation Business Return Preparation

Business Return Preparation Business Return Preparation Bus1ness Return Preparation Business Return Preparation Business Return Preparation Business Return Preparation Business Return Proparation


Business Return Preparation Business Return Preparation Business Return Preparation

Business Rli!!Urn Preparation Business Return Preparation

Business Return Praparalion Business Return Preparation Business Return Preparation Business Return Preparation




Business Return PreparatiOn

Business Return Preparation Business Return Preparation Busmess Return Preparahon Business Return Preparation

Business Return Preparation 8us1ness Return Preparation Business Return Preparation

Bus1ness Return Preparalion

Employee

Wong,Unnet Y (US012761969) McEttigott.Salli Kathleen (US012479902) Wong, Linnet Y {US0\2761969)

Wong,Linnet Y. {US01276t969) Wong,linnet Y. (US0\2761969)

Wong,Linnet Y. (US0\2761969) Wong. Linnet Y. (US012761969)

Wong. Linnet Y. (US0\2761969)

Wong.! innet Y (US01276t969)

McEitigott,Satti Kathleen (U$012479902) Padre,Joseph Rosario {US0\2756586)

Sheth,Akshatha {IN010S00197) Wong,Linnet Y. (US0\2761969)

Wong, Linnet Y. (US0\2761969)

Mastnpelya,Roopashree V (IN010MQ0636) Tam.Scartet {GB01094341J) Wong.Linnet Y (US012761969)

Hung.Tzu-Hsing (US012623846}

Mastripalya,Roopashree V {IN010M00636) Tam,Scartet (GB01094341J) Wong,linnet Y. (US0\2761969) Wong.Unn!lt Y. {US0\2761969) Hung,Tzu-Hsing (US0\2623846)

Maslripalya,Roopashree V {IN010M00636) McEtligott.Satli Kathleen (US0\2479902} Tam,Scartet (GB01094341J)

Wong, Linnet Y. (U$012761969) Wong, linnet Y. (US0\2761969) Wong.Unnat Y. {US012761969) Wong.linnet Y. (U$012761009}

Mastripatya.Roopashree V (lN010M00636}

Prabhakar.Vinod M (INOtOS00126) Wong,LinnetY. {US0\2761969) Wong.linnet Y. {USOt2761969)

Mastripalya,Roopashree V (lN010M00636) Mastripalya.Roopashree V (tN010M00636)

Tam,Scartet (GB01094341J) Wan.Jia Yi (US012741680) Wong,Unnet Y. (US012761969) Wong. linnet Y. (US012761969)

Wong,Linnet Y. (US012761969)

Masiripalya,Roopashree V (lN010M00636) Mastripalya.Roopashree V (IN010M00636)

Tam,Scarlet (G801094341J)

Franco.Jeffrey S (US011410868)

Wong,LinMI Y. (US012761969) Wong,llnnet Y. {USOt2761969) Mastripalya,Roopashree V {!N010M00636) Wong,linnet Y. (US012761969}

Wong, Linnet Y (US012761969) Mastnpalya.Roopashree V (JN010M00636) Wong, linnet Y {US012761969)

Mastnpalya,Roopashree V (IN010M00636)

Mervyn's 1·31-09 Tax Compliance@ 7-31-09

390 330 390

390 390

390 390

390

300

330 330

150 390

390

150 330 390

150

150 330 390 390 150

150 330 330 390 390 390 390

150

150 390 390

150 150

330 150 390 390

390

150 150

330

585

390 390 150 390

390 150 390

150

discussed scheduling w1th Scarlet Scheduling discussed staff availability to wofk on Mervyn's state tax returns With Scarlet

discussed review comments wUh Tom discussad the $1.6M contribution related to the 60M forfeited distribution with Scarlet

disClJssed qualified income allocation with Christine Liang discussed state final filing !withdraw requirement with Joe Padre and email Porl!and team on status of preparing stale returns. review6d state apportionment wp. emaited questions re!al!ld to COS and Line of credit fell to David

updated AW for accrued advertiSing M1 adjustment and ema~ M1 wp to Dav1d at Mervyn's email status update to Dav1d read partnersh>p :~greemonl lor qualified >ncome ollocahon roviewod Tom's comm!lnts and read m3 mstrucllon to confirm the presentation discussed open items With Tom and check PYTB Information lor hne of credit fees

Scheduling Assist Linnet Wong with researching state rules on filing final returns and other required documentation. helped in writing election discussed state final filing f withdraw requirement with Joe Padre and email Portland team on status of preparing state returns. reviewed state apportionment wp. emailed questions related to COS and line of credit fee to David

read partnership agreement for qualified income allocation. reviewed Tom's comments and read m3 instruction to confirm tha presentation. discussed open items with Tom and check PYTB information for line of credit fees

Preparing AZ return , compHmg wofk paper for the state return Reviewed AZ. CO. NM and UT tax returns finali~ed state apport1onmen1 wp diSClJssed state tax return with Scarlet

Prepare Mervyn's Holdings LLC CA. TX and tO returns and TX Franchise Tax Workpaper

Prepared CO return and compiling the work paper Reviewed AZ, CO, NM and UT tax returns assisted Nini on preparing statement for CA K-1 reviewed AZ. CA, CO, ID, NM, TX and UT tax returns Prepare MelVyn's Holdings llC CA. TX and ID returns and TX Franchise Tax Worilpaper Completed CO state and strated with NM state ret\Jm Preparation Reviewing state returns and checking in changes Reviewed AZ, CO, NM and UT tax returns assisted Sal!i on CA LlC worksheet and TX return reviewed AZ, CA, CO, lD, NM, TX and UT lax returns discussed Fad changes and state tax returns with Scarlet email questions related to line ot credit fees, COGS and officer for 12108 to David at MelVyn's Updating Ratios of partners beg1ning and Endging P/L and Capital Ratios for ladera!

A&A reviewed AZ. CA, CO, ID, NM, TX and UT tax returns reviewed revised Form t065 per Tom's comments. discussed changes with Scarlet about K-1 Profit. toss and capital %, and debt allocation

Clearing review notes for NM UT and TX and Prininling the return Updating K1 details in AW and cross verification of captiat accounts of partner for federal Reviewed state returns with manager's comment revise return reviewed AZ, CA, CO, ID, NM, TX and UT tax returns reviewed revised TX, AZ, AZ NR, discussed UT changes with Scarlet

reviewed revised Form 1065 par Tom's comments. discus sad changes with Scarlet about K-1 Pro1ll, loss and capital %, end debt allocation

Printes the CA.ID and CO return Federal: Updating Ending Ratios for Pll Capital and Debt ratios for Partners ,Re running the the return Updated workpapar fw profit/loss %. debt allocation % and reviewed revised Federal return

Review compliance bi!ling package and have my revtew notarized

reviewed AZ. CA, CO, !0, NM, TX and UT tax returns reviewed ID and CO tax returns Worked on UT to and NM returns reviewed CA tax returns. discussed CA LLC worto;sheet with Scarlet

reviewed lD and CO tax returns Wofked on CO slate return, Worked on review notes reviewed CA tax raturns discussed CA LLC worksheet with Scarlet

Worked on the rev1ew notes on CA state

1 of 2

07113109 07114109 07114/09

07/14109 07/15!09

07/15109 07!16/09

07116/09

07116/09

07117!09 07!17109

07117109 07/17/09

07/17109

07/18/09 07118109 07!18/09

07/19109

07119/09 07/19/09 07/19/09 07/19109 07!20109

07120109 07120109 07120109 07(20109 07/20109 07/20/09 07120/09

07/21/09

07/21109 07/21109 07f21!09

07(22109 07122109

07122109 07122109 07122109 07/22109

07/22109

07123109 07!23109

07123/09

07124/09

07f24/09 07!27/09 07/28/09 07128/09

07126/09 07!29109 07!29109

07!30109

0.2 0.1 0.3

1.8 0.3

0.3 04

0.7

1.0

0.2 24

03 0.8

0.6

6.0 4.0

1.5

11.0

5.0 4.0

0.3 05

11.1

3.0 6.1 2.0 0.8 2.2 07 0.5

2.0

3.0 2.3 0.6

5.0 5.0

2.0 2.0 1.3 3.3

3.3

0.5 1.5

2.0

0.5

4.0 2.0 3.0 0.3

2.0 10 4.0

1.0

F ...

7B 33

117

702 117

117 158

273

390

66 792

45 312

234

900 1.320

585

1,650

750 1,320

117 195

1,665

45{)

2,013 660 312 858 273 195

300

450 897 234

750 750

660 300 507

1,287

1,267

75 225

660

293

1,560 780

450 117

7BO 150

1,560

150



£mpl~.

Business Retum Preparation W~ng,linnet Y. (US01276t9s9)

Business Retum Preparation Wong,Unnet Y. (U$012761969) Business Retum Preparation Mastlipalya,Roopashree V (IN010M00636) Business Retum Preparation Wong, linnet Y. (US012761969) eusJnU• Return Pr~:~pa,..tlon Total -·

MelVyn's 1-31-09 Tax Compliance@ 7-31-09

390

390

150 390

reviewed AZ oolica for the $11K balance due, try to trace the tax ftabmty with PYTR reviewed revised CO, 10, UT and NM tax returns Worked on changes on M1 reviewed revised CO, 10, UT an? NM.tax ret~ms

2of2

lnf.:UrO!:rl& """" f-

07130/09 0.5 195

07130/09 0.6 234 07131109 2.0 300 07/31/09 3.0 1.170

126.8 32,'816



g}j ERNST & YOUNG INVOICE NUMBER: US0130123304

Mervyn's LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


September 29, 2009

PLEASE REMIT TO:


EIN: 34-6565596

Tenth progress billing tor profussional tax services rendered from August I, 2009 through August 31, 2009 in connection with preparation of the U.S. federa~ Form I 065, state and local income and franchise tax returns fur Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement of WorkBusiness Return Preparation Tax Year 2/3/2008- 1/31/2009 dated December 22, 2008.

Individual Rank Rate Hours Thomas Quek Senior Manager 480 16.3 Linnet Wong Manager 390 15.5 Joseph Padre Senior 330 1.2 Joyce Wan Staff 150 2.0 Sandeep Radhakrishna Staff !50 2.0 Bety Raju Staff !50 0.5

Akshatha Sheth Staff !50 3.8

Fees $7,824

6,045 396 300

300

75

570 41.3 $15,510

Total Due


CLIENT COPY

$15,510



REMITTANCE ADVICE

2/ ERNST & YOUNG INVOICE NUMBER: US0130l23304

Mervyn's LLC Mr. David Robson CbiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

September 29,2009


EIN: 34-6565596


Wire Transfer: Wachovia Bank, N.A. Chapel Hill. NC



A/C#:2000032587256

ACH Transfer: Wachovia Bank, N .A. Chapel Hill, NC

ABA#: 031000503


A/C#:2000032587256

Reference Client and Invoice Number on_Electronic Transmittal

$15,510



M1nvyn's 1-31-09 Tax Complhmco@ 8-:J1-09

~Q~·>On!~;- :.·· ""' ',•' ',.·-

-De~ JfiC~-~ fiOutil SER Ri!f~ am RlriG,. ,;~{1 ;._.;:-·

Business Return Praparation Wong,Unnet Y. (U$012761969) 390 discussed draft tax return and final state tax returns with 08103/09 0.5 195 David at Marvyn's. diset~ssed final slata filing with Tom and Jo•

Business Return Praparation Wong,Urmet Y. (US012761969) 390 discussed draft lax return and final state tax returns with 08/04/09 0.4 156 David at Mervyn's. discussed final state filing with Tom and J~

Business Return Preparation Wong,linne\ Y. {USOt2761969) 390 amailed final stata filing to David al Mervyn's. discussed final 08/12/09 0.3 117 state raturns and project status with David

Buslnass Return Preparation Wong,Unnet Y. (US012761969) 390 emailed final state f•ling to David at Mervyn's discussed final 08/13/09 0.5 195 state returns and prOJf.lCI status with Dav!d

Business Ratum Preparation Quak.Thomas Lloyd (US012215582) 480 multiple 12/31108 state tax return preparauon and analysis of 08114109 37 1.776 mu!l!pla state w•thdrawals of busmass

Business Return Preparation Quek,Thomas Lloyd (U$012215582) 480 12/31108 tax return review- fadaral and multiple slates 08120109 46 2.208 Business Return Preparation Wan,Jia Yi (US012741680) 150 Re1vse 1065 08120109 2.0 300 Business Return Preparation Wong,Unnet Y. (US012761969) 390 discussed K-1 %changes wnh Tom, reviewed revised K-1% 08/20/09 4.0 1,560

and debt allocation, email draft to client

Business Return Preparation Wong,Unnet Y. (US012761969) 390 reviewed 2 nd drafts tate tax returns 08121/09 3.0 1,170 Business Return Preparation Wono,Unnat Y. (US012761969) 390 discussed K-1% changes with Tom. reviewed revised K~t% 08/21109 1.0 390

and debt allocation, email draft to client

Business Return Preparation Padra,Joseph Rosario (US012756588) 330 Review AZ.. NM, TX and UT tax clearance applications. 08123/09 0.3 99 Prepare tax clearance applications.

Business Return Preparation Wong,Unnst Y. (US0\2761969) 390 raviewad 2nd revised CA lax return. reviewed and discussed 08/23/09 1.5 585 K-1 attachment with Scarlet

Business Return Preparation Padra,Joseph Rosario (U$012756588} 330 Review 1>2., NM, TX and UT tax clearance applications. 08124/09 0.9 297 Prepare tax clearance applications.

Business Return Preparation Radhakrishna.Sandaep {IN01 0800556) 150 worked on amount flow from slate apportionment to K-1 08/24/09 1.0 150 attachmant

Business Return Preparation Raju,Batty E (lN010S00595} 150 Compared the work paper and the stale returns. 08124109 0.5 75 Businass Return Preparation Sheth,Akshalha (IN010S00197) 150 helped Linnet in making flnal changes to federal and all state 08124/09 3.2 480

returns. printed them and had to add statements and make PDF changes, print self assure and gave 11 -mervyn's

Business Return Preparation Wong,Unnet Y. (US012761969) 390 reviewed 2nd revised CA tax return. reviewed and discussed 08/24109 0.5 195 K-1 attachmant with Scarlet

Business Return Preparation Wong,Unne\ Y. (US012761969) 390 reviawad CA k~l attachment and instn.tcled Akshalha to make 06/24109 2.0 780 changes. discussed CA a!loalion% K-1 attachment With Scarlet

Business Return Preparation Radhakrishna,Sandeep {INOl OS00556) 150 attached K1's into the tax return. 08125109 1.0 150

Business Return Preparation Sheth,Aksha\ha (IN010S00197) 150 helped Unnel in making final changes to faderal and aU state 08125/09 0.6 90 returns, printed \hem and had to add statements and make PDF changes, print self assure and gave it -mervyn's

Business Return Preparation Wong,Linnet Y. fUS0\2761969) 390 emailed information for slate withdrawal form to Joe 08125109 0.5 195

Business Return Preparation Wong,Linnat Y. (US012761969) 390 rav1ewed CA k~ I attachment and instruclad Akshatha to make 08/25/09 0.5 195 changes. discussed CA atloalion% K-1 attachment with Scarlet

Business Return Preparation Wong,linnal Y. (US012761969) 390 rasaarch fomr 1128 filing requirement 08126109 0.5 195 Buslness Return Preparation Quek.Thomas Lloyd {US0\2215582) 4BO review ol state tax returns for 12131/08\ax yesr OB/27/09 8.0 3.840

Business Raturn Preparation Wong,Unnet Y. {US0\2761969) 390 discussed Form 1128 with Tom. re-preparad Form 1128 1n 08131109 0.3 117 a Form

'eiiSt6SS8. ~i\ir!f PtepanittOn·TOtai::· ;· ·.c.·· ·,;:A~:·· '"··.· . 41.3 ·11.610.

1 of 1




Mervyn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Stc 300 Pleasanton, CA 94588


October 29, 2009

PLEASE REMIT TO: Ernst & Y otmg Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Eleventh progress billing fur professional tax services rendered from September 1, 2009 through September 30, 2009 h1 connection with preparation of the U.S. fudera~ Form 1065, state and local income and franchise tax returns for Mervyn's LLC for the year ended January 31, 2009, in accordance with our Statement ofWork- Business Return Preparation Tax Year 2/3/2008- 1/31/2009 dated December 22, 2008.

Individual Rani< Rate Hours

Jeff Franco Partner 585 0.5

Thomas Quek Senior Manager 480 9.1

Karen Messner Manager 390 1.0

Linnet Wong Manager 390 13.1

Joseph Padre Senior 330 0.8

Swetha Bhuvaneshwari Staff 150 1.0 Soom Dash Staff !50 0.5

Soumya Dayal Staff !50 4.0

30.0

Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMJTT ANCE ADVICE DUE UPON RECEIPT

CLIENT COPY

Fees $ 293

4,368

390

5,109

264

150

75

600 $11,249

$11,249



REMITTANCE ADVICE

S!J ERNST & YouNG INVOICE NUMBER: US0130138677



Total Due

October 29, 2009


EIN: 34-6565596





A/C#:2000032587256


ABA#: 031000503


A/C#:2000032587256

Reference Client and Invoice Number on Electronic Tnmsmittal

$11,249



Morvyn's 1-31-09 Tax Compliance@ S·l0-09

·k~~w'.· .Rvfarfmw et!!Rafu' - fnt:'Uf~- - SER

Business Return Preparation Wong,Unnet Y. (US012761969) 390 discussed Form 1128 with Tom. re-prepared Form 1128 in 09/01109 0.5 195 eForm

Business Return Preparation Ouek.Thomas Lloyd (US0122155B2) '80 tax returns: finahzed review 09f02f09 8.0 3.840

Business Return Preparation Messner.Karen S. (US01 1 996422) 390 reviewing draft 1126 to change to 12131/08 year end 09/03/09 10 390 (Donovan)

Business Return Preparation Wong.Unnet Y (US012761969) 390 discussed debt attocatiorJ chaflges w1th Tom arto sond 09/03109 ;o 390 changes !C Scarlet disc;;ssed ::hanges w11h Scanet

Busmess Return Preparation Dash.Soom Shankar B (IN010M00012) ~50 prepare • I·Jt!o• and assembly '"stn..ctiC~'S 09/~~/09 05 " Business Return Proparauon Oayat.Soumya Gnanoshwara {IN010M0118-~t ·oo '~e ;~cnl!ax ro:u'n for procoss•Pg O'l/0<\/09 " 600

Business Return Preparation Wong. linnet Y (US012761969) 3&0 cew::!VIed rov·scd de01 ailoca(lu-l for SCSF Mecvyr;'s a'ld 09/G~/09 . 3 50"/ ~uoon

Business Return Preparation Padre.Joseph Rosano (US012756588) 330 Revtse tax clearance appltca\tons and create tihng 09/06/09 08 25<1

instructions.

Business Return Preparation Wong,Lmnet Y. (US012761969) 390 discussed tax clearance application instructions wtth Joe 09105{09 0.4 156

Business Return Preparn!ion Wong.Unnet Y_ {US012761969) 390 discussed debt re-allocation with Scarlet, review revised Fed. 09/05109 1.0 390 AZ, CA. CO, ID, NM, TX and UT tax returns

Business Return Preparation Wong,Linnet Y. (US012761969) 390 discussed debt re-allocation With Scarlet, review revised Fad. 09106/09 2.5 975 1>2., CA, CO, lD, NM, TX and UT tax returns

Business Return Preparation Wong,Unnet Y_ (US012761 969) 390 reviewed 568 for Mervyn's brands LLC end Mervyn's LLC. 09/07/09 1.5 565 check processed returns and K-1 package

Business Return Preparation Quek,Themas Lloyd (US012215582) 480 tax returns: final review and processing of the t<.~x reutms 09/08/09 1.1 528

Business R!lturn Preparation Wong,Linnet Y (US012761969) 390 rev;cwed !:>68 for Mervyn's branas LLC anct Mervyn's Ll .C 09108/09 05 195 check processed returns and ;<: 1 package

Business Return Preparation Wong, Linnet Y (US0\2761969) 390 dlsc;.~ssed dam re-allocation w•ln Scarlet. revi~;:w revised Fod 09109/09 " 195 AZ. CA. CO. !() NM TX ana U r tax returns

Business Hetum Proparation Bhuvaneshwari,Swetha {IN010M00635) 150 P!anntng for 2009 09/10/09 10 1" Business Return Preparation Wong, Linnet Y. (US012761969) 390 discussed TX, CO DR 107 and Federal loss allocation with 09/23/09 0.5 195

David at Mervyn's

Business Return Proparation Wong, Linnet Y_ (U$012761969) 390 search capital contribution and distribution for Ed Beck per 09128/09 3.0 1,170 client's request discussed information with Tom

Business l~eturn Preparation Franco,Jeffrey S (US01141086B} 585 Rev1ew bankruptcy invoice package and have notarized 09130109 0.5 293

Business f~eturn Preparation Wong, linnet Y_ {U$012761969) 390 discussed tax basis and impact on personal income tax 09{30/09 0.4 156 return for individual partnllr with David Robson at Mervyn's

Business _ROturi} Preparatfon·Tota1 30.0 '11,24S

1 of 1



S!/ ERNST & YOUNG INVOICE NUMBER: US0130138672

Mervyn's, Ll,C Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


October 29, 2009


EIN: 34-6565596

Billing tor professional tax services based upon estimated Net Tax Savings for real property tax assessment reductions, in accordance with the Statement of Work- Property Appeal Services dated August 22, 2008.


Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE 1\DVICT DUI·: UPON RECEIPT

CLIENT COPY

$4,959



REMITTANCE ADVICE


Mervyn's, LLC Mr. David Robson ChiefExecutive Officer 6200 Stoneridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

October 29, 2009


ElN: 34-6565596


Wire Transfer: Wachovin Bank. N.A . Chapel Hill , NC

AB A#: 03 120 1467 ; Swift ~ode: PN BP US33

Account name: Ernst & Yl>ung U.S. LLP

A /C#:2U00032587256

ACH Transfer: Wachovia Bank, N.A. Chapel Hill . NC

A BA#: 03 1000503

:\,·, nunt tMmc: l·.rnst & \'nung U.S 1.1.1'

A!Cii. 20000325X7256

Reference Client and Invoice N umbermr Electronic Trrmsmitrul

$4,959


Case 08-11586-K

G D

oc 4204-2 Filed 11/02/09 P

age 7 of 9

Confirmation Received

8/21/2009

Store Number Parcel

997 519·1694-11-2

City County

Fremont Alameda

Mervyn's Real Prop Billings thru 9·2009.x!s

State Tax Year Transfer or LTA Date

% ofFY Affected Tax Rate

Mervyn's Tax E&Y Fee Initial Value Reduced Value Reduction Savings @ 35%

CA 2008/2009 9/2/04 100% 1.1126% $ 37,354,240 $ 36,080,800 s 1,273,440 $ 14,168 $ 4,959

Total Tax Savings $ 14,168 4,959

9-2009 Billing


Case 08-11586-K

G D

oc 4204-2 Filed 11/02/09 P

age 8 of 9Mervyn's Real Prop Billings thru 9·2009.x!s

Appeal Results and Bmna Backup·

Confirmation Store Transfer or %of FY Initial Value (All E&Y Fee@ Received Number Parcel City County State Tax Year lTADate Affected Tax Rate APNs) Reduced Value Reduction Tax Savings 35%

8/21/2009 997 519-.1694-11·2 Fremont Alameda CA

.,·.

0 CLERK, BOARD OF SUPERVISORS , I ASSESSMENT APPEALS BOARD

NOTICE OF AAB DECISION

AugHsl 7.1. :.1009

TO: ERNST & YOUNG UJ> AITN. 8fi.1G!T OUSOIS 999 TH!RO 1'-.Vf:. sum: J500 SEATTLE. WA. !'16:104

RE: MERIJYNS LLC 2?1()1 FCOTH!lL f!l >'fl HA'vW&:.RO, CA l<45-J:

AAB NO: 2008.S237

Assr, Rof. No· 519·16-94-11·2

Tu Y~a•: 200a

!~'IUt' S:;,e Y ~.3f

Prol)f'rty Addr=~· .IISHl(l FRE.MONT 6t. VO FREr.tONT

H~ta<IJ19 Oat~· 0712912009

Tro.;; is to 1\ct>fy yw o'>a-1 ~~~ !>.~~a Cou"t~ A$~'llt'nl Appeal$ 60l!!CI l;_.o> :t1e lv<lc. ..... <19 act\onroY"'-"aW<:atic-.-. ~

~I'd Action. S:op"I,;H•rti+'o lt>eamQW1t~

Cl'}'$tlll Htshlcht Graff. Ch•"' of the Soard ASSESSMEWT APPEALS BOAAO

SY ... ----·-D~puty CIE<rfo:

2008/2009 9/2/04 100% 1.1126% $ 37,354,240 s 36,080,800 $ 1,273,440 $

!111!1 e 0 F F I C E 0 F A s S E s S 0 R 'IIIUIIIII COUNTY OP ALA,!EDA

,

"-•""'-' A,:pnls ee.ro(""......,...l)t~AJ>.~

1.1:21 0..• s-, H'lll Floor Q.a0lar>d,C.0.~12

.JWf~.:KQi

~W.IJ>ber,; i '

~~-l1':.\<IDioi11UU)II<(~ •<""""-'· 11!><1HiTU'I"1 o•n...'<l),G\J.JR> .... ..,A...,,..-,.... -=-tt.u.-;m..-t

ROJS mo!'.tst::/'1 .1-SSi.tUOk

BASE~ STIPULATION

1., ~-of~!Yy~III4100FFlEioiONT8lVOFR!:MONT C~ ~~38 ~.,...,.~....,-~P~Tst;..,st4-,1·Z- - ~zocasZJ?.: ~ ~-·1>01 ~!h. P'tlf:*IY and~ .. ~-··~· ~<1!MOO "'""""'"""'buedor.tt>s""""'~" o1$3-1.,000J)OI)•o!~b<o•2.il0< } lht,.....t'>~Ut!va.lo<l_....,llltdt. 'llg~t!"'o!!Z~.~e;;l'::'·'·~liil

1.;<>>\0# ..,!l!y,g.""'"-.<1~ lllld~fham~fi;I....,,.,O~ t>e.i(I.'O V .. ..... -.,. .... t~!o!llloo.ltl llllw.t.'l«l-

.t.PPRO';;;:C

D<>~:vry "'-;- -·- Oh,

DO!>Jl)" (4on!~ c;;:;;;... Oatil

_ __,-;::~:. ' <'~ / _J l l~"l ~· ":oi o,...,, ~-..~-. ----0...-;;-

D•JOOIS 3"' . .GIT 999 T'"RAO IWE SlJ!T( ~il ~o: .... -." , .• ~ 4'!h<<

KNnrw; O.M- ~utv 2S. :wee

9~2009 Billing Backup

i4, 168 $ 4,959



Property Tax Appeals @ 9-30-09

Property Ta)( Appeals '. Property Ta)( Appeals Bernard, Thomas J (US012650037) Senior Manager correspondence 09102109 1.0 Property Ta)( Appeals PuBois,Brigil (US012590015) Manager Humbolt co wid; update ss re: chances of success for open appeals 09/04/09 2.0 Property Ta)( Appeals Bemard.Thomas J. (US012650037) Senior Manager correspondence 09/08/09 0.5 Property Ta)( Appeals Curd,Amy Jo {US012609694) Staff Assessment Appeal Calendar maintenance 09108/09 2.0

DuBois,Brigit (US012590015) Manager various emails and calls to and !Tom assessor and client re: SFO #269 09108109 03 Property Ta)( Appeals appeal and ultimate Withdrawal

Property Tax Appeals Barnard, Thomas J. {US012650037) Senior Manager correspondence 09110/09 1.0 DuBois,Brigit (US012590015) Manager various emails and calls to and from assessor and client re: SFO #269 09/10/09 15

Property Tax Appeals appeal and ultimate Withdrawal

Property Tax Appeals Smith,Pater iUSOt 2444703) Executive Director Review of issues around San Francisco stipulatton to value. 09/10/09 0,5

Property Tax Appeals Bemard.Thomas J (US012650037) Senior Manager correspondence 09111/09 o_~

Property Tax Appaa!s Oemard Thomas J (U3012G~0037) Senior Managec coJTe3pond<>nce 09111109 10 Proper1yTax Appeals Bemard.Thomas J IUS012650037) Senior Ma:~ager corraspondonco 09111/09 (0 ~)

Property Tax Appeals Bamard.Thomas J {US01265003 7) Sen.or Ma:~agor correspor,Jonct:: 09/14109 05 Smith_Petar tU$012444703) Exacuhve Dlf{oCior Mee(llliJ m • 10 ownersh1~ ana chen( 1ssues .Mih f~ocn Snolsofl ilng1t 09/14/09 10

Property Tax Appeals Dubop!s and Stove WIOC!ychak

DuBOIS,Biigil {US012590015) Manager revmw appeals sclleduled lor 9/23 neanngs- call from assessor billing from 09115109 0.5 Property Tax Appeals Fremont DC

PuBms,Brigit (US012590015} Manager review appeals scheduled for 9/23 hearings call from assessor. billing from 09/16109 1.8 Property Tax Appeals Fremont DC

Property Tax Appeals Bemard.Thomas J. (US012650037) Senior Manager correspondence 09/17/09 1.0 Property Tax Appeals DuBois,Brigit (US012590015) Manager S!icramento store 017 call to/from assessor 09121109 0.3 Property T!i)( Appeals DuBms,Br1git (US012590015) Manager Sacramento store 017 call to/from assessor 09123109 0.5 Property Tax Appeals OuBcls,Brigit {US012590015) Manager Sacramento store 017 call to/from assessor 09124109 10 Property Tax Appeals Bemard,ThomasJ.{US012650037) Senlor Manager correspondence 09/25109 1.0

Property Tax Appeals Bemard,Thomas J. (US012650037) Senior Manager correspondence 09128/09 1.0

1 of 1



€1/ ERNST & YOUNG INVOICE NUMBER: US0130214738

Menryn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


March 25, 2010

PLEASE REMIT TO: Ernst & Young Dept. 6793 Los Angeles. CA 90084-6793

EIN: 34-6565596

Billing for professional tax services based upon estimated Net Tax Savings lOr real property tax assessment reductions, n accordance with the Statement ofW ark - Property Appeal Services dated August 22, 2008.

(See detail attached fur list of store locations and ree calculation.)

Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE ADVICE Due Upon Receipt

CLIENT COPY

$19,510



REMITTANCE ADVICE

$!1 ERNST & YOUNG INVOICE NUMBER: USOI30214738



Total Due

March 25, 2010

PLEASE REMIT 1D: Ernst& Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER INFORMA TTON


ABA#: 031201467; Swift OO<k: PNBPUSJ3

Account name: Ernst & Young U.S. U,P

A/C#:2000032587256

ACH Transfer: Wachovia Bank. N.A. Chapel Hill, NC

ABA#: 031000503


A!C#:2000032587256

Refere.nce Client and Invoice Number on Electronic Transmittal

$19,510


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Confirmation Store Rer....eived Number Parcel C>ty County State Tax Year

2/17/2010 900 428-2&-68·1 Hayward Alameda CA 2008 Prop 8

10117/2009 17 243-0380-007 Citrus Heights Sacramento CA 2007(50%}

10117/2009 17 243-038Q-007 Citrus Heights Sacramento CA 2008

2/17/2010 166 ~~931811100 Viclorvlll€ ---S,n

CA 2007(15%) Be mardi no

2/17/2010 166 3o9318111oo v 1 ·n S•n CA 2008 DO !C orvt e Bemartlino

3·201 0 Final Billing

Transfer or %of FY LTA Date Affected Tax Rate Initial Value Reduced Value Reductiof"l

12131/08 50.00% 1.0976% $59.248,600 s 55,000,000 $4,248,600

111ro7 5o.oo% 1.on3% $10,ooo.ooo $ e,soo.ooo s1.1oo.ooo

12/31/08 50.00% 1.0847% $ 10,000,000 $ 8,900,000 s 1,100,000

5!8108 15.00% 1.0542% $13,900,000 $ 11,000,000 $2,900,000

1/8109 52.33% 1.0511% $ ~3,900,000 $ 11,000,000 $2,900,000

Mervyn's lax E&Y Fee Savings @ 35% Refund Status

$ 23,316 $ 8,161

$ 5,925 $ 2,074

$ 5,966 $ 2,088

$ 4,536 $ 1,605

• 15.951 $ 5,583

50% of refunds to go to Mervyn's in May, 2010 The original supplemental bill has been cancelled. A revised supplemental bill will be iswed and the differer.ce refunded by approx May or June.2010 Refund check #1100964582

in the amount of $6,262 .. 39 was issued to Mervyos and sent to 22301 Foothill Blvd. on 2!22J1 0. II has not yet been cashed. Claim form was sent to

Mervyn's in February, 2010 Claim forms were sent to

Mervyn's and Forever 21 (tenant for SO% of FY08f09) in February, 2011

Total Tax Savings S 55,744 19,510

3-2010 Final Billing


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Appeal Results and Bj!ing Backup·

Confirmation Starn Transfer or % of FY Received Number Parcel City County State Tax Year L TA Date Affected Tax Rate

Zf17/2010 900 42S.26-6S.1 Hayward Alamed• CA 2008 Prop 8 12/31108 50.00% 1.0S76%

;:, ;;, ::;,,:~:. :,,,. ..... : .!:\:(\';)\(~.i;),.': ··:· ,;: ', 1,'::/',.i)li)f:lp':);j•JJ:;• ~:~:'i:: .... , .... : ~' :, •J, ... ' .)ti ;, •! 'j\ : I •• .... [\:~il!;•:·:},'·IJP:·:·;;;:~!i::::~·.~.:: ·::ji~·:',.''.'

OFFICE OF ASSESSORIIIIIIU COUNTY OF ALAMEDA

~(N~I,BO!!rt

Cool'lt). of AUo ~ l ~1 0-".St.. f:l~h Ftoo· o...ll..,..<:J. CA ~61.2

NQ-.·vmb91 18 2009

Ekoe..OI.>I~~&:

"'b""'"'~"llhtl<>~ 114 '11.01~"'· •QOI.ol '"'· 1:>1 <'.<.« <T"IO•."T o)HOI.>,'Il'I.CUIFOtNil """'~

•~•~• ?:~.nn i~'.U !~"' n1·,.l RO;'Of TI-WM:'i£S A~:i.[S~OA

PROPOSITION 8 STIPULATIO"

IJH11lho! ~of~ ~W<d ~<!3)1 ~001HIU BLVO H.O.Y'I"\AflO, :::;A$4!>-(1·2i£9. ~$01$191'$ Pn:a!No. 4:2b·.W·&J·1

""ui'itla"it U ~'}() Ho, ZOGS·!-236·1 ~AS.t9S$0l"hl!C ~lne8Pill'ab.ofof Ult pi~ ,o~!~ f1'l:.'O(lii'!Ulld~flll rOII<WtirgtWI!;!om. bl'JA<:f m IT"~I •• ~. Vr<»tt dlrlaas :If 4,rul!.l'f I, 200!, TltH rtO>~!J(fiOf" 11:. lffQ."1il.l;l tot !l',ot .<DOll r'l'>f l';ly.

~rom;

To: -~---:= ~- .._~

. !!l,OCQ.!!!Q_ _ -~--- ·- ~7.24:f.,6Ct) t I ,_OOO,OOQ_ $43.D«l.OOO

3-2010 FfnaJ Billing Backup

Initial Value (ALL E&Y Fee APNs) Reduced Value Reduction Ta);; Savings @ 35%

• 59.248,600 s 55,000,0(}0 $ 4,248,600 $ 23.316 $ 8,161

.. : ,'il :·.~:. ·i:!,:;,l:·:r- :,!{i;l': :i· ·.·:·_', ,;1::>-,;•,l'j···:::.l.~-'{i'::: ::;;;;;;·::d.::::' ··I .. •' '•' ,;,•

Pa{le 2


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10/1712009 10/17/2009

17 17

Parcel

243-0380-007-0000 243-0380-007-0000

City County

Citrus Heights Sacntmento Citrus Heights Secnunento

State Tax Year

CA CA

2007{50%) 2008

Transfer or LTAOate

%o(FY

Affected

i/3/07 50.00% 12131/08 50.00%

Tax Rate

1.0n3% 1.0847%

Initial Value {ALL APNs) Reduced Value Reduction Tax Saviflgs

E&Y Fee @35%

$ $

10.000.000 $ 10,000,0QO $

8<900.000 $ 1.100,000 $ 8,900,000 $ 1,100,000 $

5,925 $ 2,074 5,966 $ 2,088

:\:::.'.i.:",:>·: . ,:,: ·:·:-,.::··:\\' ;,:,:.::::;.~,.:.:!·:,_,·>.'11:'.\;,J::-::-.:,,...,; .. ,;, ····,· ·.::';·.'l¥','81iJII;"!:i:;.!~i!l:·:; :·'1 ;;. ·:-1 :;,,:·• ·' .... , .. :· ,;:.•. _,,.·,; '})'-':: :111::.:- ·,;:i!i~·!:-:--.1 · : :'::~::·1: 1 :! :~~·;ii·::·!.;. ,:': ;:.;:' .;:, ;;:.::· .:;i .. '';'.ilh:~i;:!·,:/;' .,; :: ... _.J~'.:;: ·r , ··-~:r-~!; 1:!:: ·~· ,;.·,. ·:;.·::;(r) 1(~\li'·~~!f\:::·'·il::.:. :_i1·\'

swro e..g,.:o.,a.," Em!;( L Yc""' LLP ~Tl-o:..JA~ S~l$ko Swtk..'IA ~1~

A.a~&nt A~ Sootn:t C<74Jfltyaf~ 700 H su..t 1\C>OC't'- .2*0 iOIICr.lrn•"te CJ.. fltt4

R.._ ~ ~~ ~~~trnr.--:~t ApOO,;..-..·, Nilrllll

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At-Mstmt111 RDt Year V..._J;~ti

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~

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......... anntt. \'tt,bn C {eat t~r) ..... ___ 0711)6.41~

~ rn~ ~hu ~·:l 1o rocu~ ~t~o -~ ~n h4o alx>-te ~"* ~ ;o fire tm""'->'U httid bot:~ Ttr(!r<lf«e. I ...,u.x_. "}'" A'lpli1;:2:r!:.n 1)( ~edu<;:>p<;l ~ ~~ .JPC<l\~ '-">IW!tJot

'The. ti>:t.>~~t~; ar:a ~''"'"".-~\oiWIM.~ "'"'ct> "''"Y,. ~w-~~~··~ :£1"'-'b,oe.e~to~W;::~~~I

H yo:.~-h- ~quHif::l'lft._..-.:f£1Qthif dcr.-U'!'>fl'l(p:.u._.~ N.Ura Mh:>od at t9tGJ 87'-8163.

3-2010 Final Billing Backup Page 3


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2/17/2010 2/17/2010 ""' 166

Parcel

3093181110000 3093181110000

City

Victorville Victorville

County State Tax Year

San Bernardino CA San Bemardino CA

2007{15%) 20()8

Transfl!!lr or lTADatl!!l

5/8108 1/8/09

%ofFY Affecled

15.00% 52.33%

Tax Rate

1.0542o/o 1.0511%

E&YF~ lni1ial Value (All APNs) Reduced Value Reduction Tax Savings @ 35%

s

' 13,900,000 $ 13,900,000 s

11,000,000 $ 2,900,000 $ 11,000,000 $ 2,900,000 $

4,566 $ 15,951 $

1,605 5,583

. · .. "·• :· ' .. ·'·,:,. . . .. I:~:.':~·':: :,·;.,'·· . :;,(t·:)~!:;: f ''':'· ,.•' ,'.,,,,.. • .. :· •• :·;:.::·· i:·:\ •.. , . ·, :··. :::"'··~::;:.,:: ,c";o,;, :;;r:;·.;.,.~:.: ,.,.~,::::. ',!:.;,... ;.. ··.:··: .. : .. ... ::':' :·:111 ··:,;:li;;:!i':IH:f:·l.t:/·'i;(i.::!::.t:'<·. :,=:: , : , .,-;\~l.r: ;:iU!!,'i;fj@;}l{Jii)!';t1·;;•:•.'1-k. ...... ,..,.,.~

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BnQit OuBOO Ernst & Young lLP 99ft Thrd Aveo.ue. Stite ~500 Se.sHie. WA l8'04

1/Wi~~l--HlO F•x IIO!il ~~--'lf·'H

Rsf...-ence ASI:'a=:~mt~nt ~al 2006022~ API~ ~1181110)00 (20C•7)

Dear Pro-P<Jfiy Ow"e.r.

Of'! 02/17110. thfJ As.susmer;f Appeals Goa-d Ottterrn~ ~ tolo.......ng

TOO 3g'etllll€nt ~. ~-.....:! w.th :he As:5.e-liso-'s office- was aoptovoo. Thoe amour: I &we.odvP<>nl<J~

S'IJ'IOBrEtly,

As~B61l'HOnt AQooals Soard ~

c:: Ma-ce-rich \lldorVtjj!ey LlC ~0 Mfft'V;tnS LLC A1fiti

3-2010 Final BlUing Baclo;up Page4



Property Tax Appeals@ 2-28-2010

i i i Property Tax Appeals Curd,Amy Jo (US012609694) Staff Call to Alameda County Auditor's 10106109 1.00

Office to confirm who paid taxes in 2008-2009.

Property Tax Appeals DuBois,Brigit (US012590015) Manager review stip for 017 and email to owner 10108/09 1.00 Property Tax Appeals DuBois,Brigit (US012590015) Manager review stip for 017 and email to owner 10/09109 0.50 Property Tax Appeals DuBois ,Brig it (US012590015) Manager citrus Heights 017 emails to owner and 10113109 0.50

fax stip to assessor; Pinole #006 review and send hearing docs to MB

Property Tax Appeals DuBois,Brigit (US012590015) Manager citrus Heights 017 emails to owner and 10114109 0.50 fax stip to assessor; Pinole #006 review and send hearing docs to MB

Property Tax Appeals Curd,Amy Jo (US012609694) Staff Assessment Appeal Hearing Calendar 10115109 2.00 and file maintenance

Property Tax Appeals DuBois,Brigit (US012590015) Manager email analysis to Contra Costa 10120109 130 Assessor re: upcoming hearing for store 006

Property Tax Appeals Boyd,Ryan Jeremy (US012791007) Staff file clean-up for Brigit 10121109 2.80 Property Tax Appeals DuBois,Brigit (US012590015) Manager email analysis to Contra Costa 10121109 0.50

Assessor re: upcoming hearing for store 006

Property Tax Appeals DuBois,Brigit (US012590015) Manager follow up from orange county assessor 10129109 0.50 regarding open appeals scheduled for 1114 hearings (all wid except one settleed in september and 1 postponed for DDR)

Property Tax Appeals DuBois,Brigit (US012590015) Manager follow up re: November Contra Costa 11102109 030 county 11112 hearing-submit analysis to assessor; calls re: HQ hearing on 12114

Property Tax Appeals DuBois,Brigit (US012590015) Manager follow up re: November Contra Costa 11104109 0.30 county 11/12 hearing-submit analysis to assessor; calls re: HQ hearing on 12/14

Property Tax Appeals DuBois,Brigit (US012590015) Manager follow up re·. November Contra Costa 11106109 0.50

.. county 11/12 hearing-submit analysis to assessor; calls re: HQ hearing on 12/14

Property Tax Appeals Bernard, Thomas J. (US012650037) Senior Manager correspondence 11109109 1.00 Property Tax Appeals DuBois,Brigit (US012590015) Manager OC hearing notices and filing 11118109 0.30 Property Tax Appeals Bernard,Thomas J. (US012650037) Senior Manager correspondence 11124109 0.50 Property Tax Appeals Bernard, Thomas J. (US012650037) Senior Manager correspondence 11124109 0.50 Property Tax Appeals DuBois,Brigit (US012590015) Manager finalize HQ appeal and email to 12109/09 0.50

Tom/Peter re: savings and fianl billing Property Tax Appeals DuBois,Brigit (US012590015) Manager finalize HQ appeal and email to 12110109 0.30

Tom/Peter re: savings and fianl billing Property Tax Appeals DuBois,Brigit (US012590015) Manager Fax from Hotel business center to 12111109 0.00

Alameda County Assessment Appeals Board for client

Property Tax Appeals DuBois,Brigit (US012590015) Manager HQ stip and follow up with MB, review 12114109 0.30 props for billing and final 2 appeals

Property Tax Appeals Curd,Amy Jo (US012609694) Staff Appeal Calendar maintenance 12116109 2.00 Property Tax Appeals DuBois,Brigit (US012590015) Manager HQ stip and follow up with MB, review 12117109 1.00

props for billing and final 2 appeals Property Tax Appeals DuBois,Brigit (US012590015) Manager email from Tom re: AR; email Amy to 01111110 0.30

follow up on refunds Property Tax Appeals Johnston,Lisa B (US012749121) Staff File Maintenance for Yvette 01112110 1.00

Tahmassian Property Tax Appeals DuBois,Brigit (US012590015) Manager email from Tom re: AR; email Amy to 01114110 050

follow up on refunds



Property Tax Appeals@ 2-28-2010

Property Tax Appeals DuBois,Brigit (US012590015) Manager Complete values analysis of last 01/18/10 3.50 mervyn's (166 in San Bernardino County) for 2/17 hearing; email to

Property Tax Appeals Bemard,Thomas J. (US012650037) Senior Manager Property Tax Appeals Bemard,Thomas J. (US012650037) Senior Manager

assessor for review and possible stlp correspondence correspondence

Property Tax Appeals DuBois,Brigit (US012590015) Manager refund and billing issues, calls, emails correspondence Property Tax Appeals Bernard, Thomas J. (US012650037) Senior Manager

Property Tax Appeals Curd,Amy Jo (US012609694) Staff Calls lo Auditor's Offices to research

Property Tax Appeals DuBois,Brigit (US012590015)

Property Tax Appeals Smith,Peter (US012444703)


Property Tax Appeals Curd,Amy Jo (US012609694)



outstanding refunds Manager emails etc .. RE: San Bernardino

appeal Executive Director Review of San Bernadino appeal

matters Manager emails etc .. RE: San Bernardino

appeal Staff Discussions with Auditor and Tax

Collector and update spreadsheet re: Mervyns refund status

Manager emails etc .. RE: San Bernardino appeal

Manager San bernardino county appeal resolution

Property Tax Appeals Curd,Amy Jo (US012609694) Staff Discussion with the Los Angeles and Sacramento County Auditor-Controllers

. re: status of outstanding refunds.

01/23/10 1 00 01/25110 1.00 01/26110 0.30 02104110 1.00 02104/10 2.00

02/08/10 0.70

02/08/10 1.00

02/09110 0.50

02110110 2.00

02/10/10 0.20

02/16/10 1.60

02117110 2.00

02/26/1 0 1.00 Property Tax Appeals DuBois,Brigit (US012590015) Manager billin~s prepped for monday l>w~"Tax:Al>ri®ls ,.:obit 'f":~i '"~'· .' <· i''~iY'"~ ,, .. , .. · : " , , , ~':';'>~" ;!';;;! :Y<:~,;':"'=':~:< • ~···~t;.·,;;c~;tft;t[i~'f;rp;'j, e3)r;2Q ••




Menyn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Apri122, 2010

PLEASE REMIT1D: Ernst & Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

First progress billing for professional services rendered in connection of preparation and submission of private letter ruling request to accept late-filed Form 1128, Application to Adopt, Change, or Retain a Tax Year to Mervyn's Holdings LLC.

Individual Rank Hours Rate Jeff Franco Partner 4.0 585 Laura MacDonough Executive Director 9.0 495 Karen Messner Manager 2.4 390 Linnet Wong Manager .Ll 390

16.7

Total Due


CLIENT COPY

Fees $2,340

4,455 936

,.._,jQZ $8,238

$8,238



REMITTANCE ADVICE

ill ERNST & YOUNG INVOICE NUMBER: USOI30230944

Mervyn's, LLC Mr. David Robson Cl1iefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

April22, 2010

PLEASE REMIT TO: Emst& Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596


Wire Transfer; Wachovia Bank, N.A. Chapel Hill, NC



A/C#:2000032587256

ACH Transfer; Wachovia Bank, N.A- Chapel Hill, NC

ABA#: 031000503 Account name: Ems! & Young U.S. LLP

A/C#:2000032587256

Reference Client and Invoice Number Oil Electronic Transmi!tal

$8,238



9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Rullng Request 9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request

9100 Ruling Request 9100 Ruling Request

Mervyn's 9100 Ruling Requ&st through 03131/2010

sending email to practice office on how to proceed {Donovan)

Wong,Unnel Y. {U$012761969) discussed denied Form 1128 with 11(05/09 David at Mervyn's. Follow up with Tom and Karen Messner. follow up with Davida nd Karen on the filing date and solution on the denied Form 1128

Franco,Jeffrey S (U$011410868) Review correspondence from Linnet 11/09/09 Wong re: !ate filing of Mervyns Form 1 128 and follow up on how it happened.

Wong,Linnet Y. {U$012761969) discussed 1065 filing date with David at 11/09109 Mervyn's

Wong,linnet Y. {US012761969) reviewed PBC IRS notice for 2/2008 11/09/09 Form 1065 and follow up with Joanne at Mervyn's

Wong,Unnet Y. (U$012761969) reviewed PBC IRS notice for 212008 11/10/09 Form 1065 and follow up with Joanne at Mervyn's

MacDonough, Laura M (U$01124 Preparation of 9100 request for failure 12/10/09 to timely file Form 1128 for automatic approval to change to required tax year of December 31.

MacDonough,Laura M (US0112>1 Preparation of 9100 request for failure 12/11/09 to timely me Form 1128 for automatic approval to change to required tax year of December 31.

Messner,Karen S. (US01199642 revised 9100 ruling request to explain facts surrounding need for period change from 1/31 to 12131 (MacDonough)

MacDonough,Laura M (US01124Fina!ize 9100 request; arrange for Franco,Jeffrey S (U$01141 0868) 9100 REUEF • Complete GT AC

questionnaire and approve. Franco,Jeffrey S {U$011410868) Review Robson email regarding impact

of new NOL carryback law on prior tax advances and respond back.

Franco,Jeffrey S (U$011410868) Call with Robson fe: NOL canyback law change and ability of LLC to get tax advances back from its partners.

Franco,Jeffrey S {US011410868) Follow-up with Laura MacDonough re: slatus and let her know that Quek and Wong have left the Firm.

12/11/09

12/14/09 01106110

01/18/10

01/19/10

01125/10

03/05/10 03111/10

1.00

0.50

0.30

0.50

0.50

2.00

6.00

1.00

1.00 0.50

0.50

0.50

0.50

0.50 1.00

390.00

585.00

390.00

390.00

390.00

495.00

495.00

390.00

585.00

585.00

585.00

585.00 585.00

390.00

292.50

117.00

195.00

195.00

990.00

2.970.00

390.00

495.00 292.50

292.50

292.50

292.50

292.50 585.00

Franco.Jeffrey S {US01141 0868} Address 9100 relief issue based on Franco,Jeffrey S (US011410868)9100 relieffol!ow·up with Laura

McDonough after reading ruling Issued by the IRS to tlle cliant

~1oo·RuUni!Riitiuiilif·TOiB.J::.,\L.::-::;:- -;··;c "':.'h\'.:'' '''·'''"''·' .<::-::'~."'-'' "'· '"' ' .,,".,:·"· · ... ,,,,,[,);,~;,;:~:·: ::: :::,: !i:'~~;7o':." '""'"::':'Y( .::,.:·:·,,,,,,,~;238-0o':



§!I ERNST & YOUNG INVOICE NUMBER: US0130250157

Mervyn's, LLC Mr. David Robson CbiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


May25, 2010


EIN: 34-6565596

First progress billing for pro!essional services rendered from February I, 20 I 0 through April30. 20 I 0 in connection whh U.S Federal and state and local income tax return for Mervyn's Inc., in accordance with our Statement of WorkBusiness Tax Preparation Tax Year 1/1/2009- 12/31/2009 dated December 2, 2009.

t11!1jl~'~~' :. >(<1 , .•• ,,.,:;ji/(iikx0n'"'-· · •• :".•·· "'. J~~~~····· ·:. B!!l"ttil'!~ ~~F;It fi.~ Jeffrey Franco Partner 1.5 585 $ 878 Jiemin Kuang Senior Manager 6.8 480 3,264 Wing WaiTam Senior Pavana Gopi Staff Shri<anl Jeevanrao Murnal Staff Total

12.5 4.3 3.0

28.1

330

!50 150

Tolal Due

$

4,125 645 450

9,362


CLIENT COPY

$9,362



REMITTANCE ADVICE

!!/ERNST & YOUNG INVOICE NUMBER: US0130250157

Mervyn's, LLC Mr. David Robson ChiefExecutivc Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

May 25,2010


EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER INFORM A TJON


AllA#: OJ 1201467: Swift code: PNBPUS33

Ac<.:oun! name: Ernst & Young U.S. LLP

A/Cff: 2000032587256

ACH Transfer: Wachovia Bank., N.A. Chapel Hi!l, NC

ABA#: 031000503

Account name·. Ernst & Young U.S. Ll..P

A/C#: 2000032587256

Reference Client and Invoice Number ott £/ectrvnic Transmittal

$9,362



M.rvyn's 1·31-09 Tax Compllanco@ 4(30110

~ - ", ,, melVyn

Bu&.lr.ess Relum PnJparaUon Ku!lflg,Ji6min (U$012444642) mervyns_9100 relief 02/08/10 0.5 480 240 &l&lno$$ R~turn Propnratioo Ku3J'\g,Jk!min (U$012444642) Mervyn· call david robson, disc /wScarlet on 02122/10 1,0 """ 480

pbc, emailed jeff Buslo&ss Retum Pnrpara\lon Franco,Joftroy S (USJ.Jt1410858) MERVYNS 2010 TAX COMPLIANCE, Read 03/15/10 0,5 5" 293

Tax Alert on Quality Stores. Call with Hal F!emlns. Call to Robson re: Quality Stores and FICA opportunity for Mervyns. Coordinate a cal! with client and F!emins for Wed.

BuslneS$ Return f>ropuration Kwmg,Jlemln (US012444542} merbyn's cal! 03115110 0.5 "" 240 Busine~& Retum Preparation Frei"1Co,Joffrtty S (US0114108G.8) Mervyns • Reverse llme when code opened • 03/17/10 1.0 585 51l5

Coordinate cal! with Robson and Flemins to discuss applicabJUty of Quality Stores to Mervyns and level of effort to me protective ctaim

Buslnoss Rolum PrttpBmfion Kuang,Jittmin (US012444642) MeNyns • called Joseph Sclio at KPMG 03/26/10 0.3 <SO 144

regarding Income/loss allocation to Lubert Adler

Busirnnos Return PTepl'l(atiOfl Gopi,Pavana (!N010S00556) MeiVyns • Worked on Extensions for 3 04/05/10 2.5 150 375

antilles. Bmmess Ralum Preparation KuM[J,Ji0011n {USOI2444642) disc wtscarlet on Joanne Stone questions 04/05/10 0,5 4BO '"" related to Castagna's guaranted payment

income. sent recap Busif>ass Relurn Prepatalion Tam,Wlng Wal {US012411Wl5) Reviewed extensions and estimates for 04/05110 2.0 '" 66()

Mervyn's Holdings LLC, Mervyn's LLC and Mervyn's Brands LLC

Businass RQtum ProparatJon Tam,Wirlg W11! {US0124t8405) Prepared recap of Guaranteed Payment tor 04/05110 10 330 330

V Castagna for the client Busloess Relum Preparati!>l"l Gopi.Pavana UN010SOOSS6) Mervyn's • Prepared the A& Tis for 3 enlities 04/06/10 1.0 15() 150

and saved in the a-docs. Busin&s.s Re!um Preparation Kuang,Jiemin (US01244M><I2) revtewed TX amended return, go through 04106/10 0.5 480 240

Scartet on the state notices forwarded by Joanne Stone

Bu~loess Relum Pr&Plli"Btion Tam.Wih{l" Wai {US01241840S) Prepared extensions for processing 04/06/10 0,5 33{) 165

Bu~;'noe>s-!l' R11lum Prepara!ion TIUll,Wif"lg Wai {US01241M05) Drafted email to dienl regarding various tax 04/06110 LO 330 '"' documents or notices for 2009 Business RaltJm Prepamtion T11m,Wing Wl-11 (U$()12418405) Prepared amended TX 05" 158 {2006 io 04/06/10 2.0 '"' 660

2008) to resolve the TX notice for Mervyn's B<.Jsk">ess Ralum Prepara1lon Tem,Wing Wai (!}$012416405) Reviewed various information provied by the 04/06/10 2,0 330 "" client (including slates notices and 1099),

prepart:~d email to response to the information

Busioo9S Return Preparation Kuang,Jiemlo (U$012444642) sign 04/07/10 0.5 480 240 Bu~ss Retum Properntlcn Kuung.JiOO"Iio {US0124M542) Disc w/Scarlet and traced aU prior years' TX 04/19/10 " .so no

return and ca!ltld Joanne Stone for her FEIN numbers. revised amended TX return and signed

Busine:o>s Rutum Praparetl¢!1 Tam,Wing Ww. (US01:l4184Q5) Reviewed changes on amended TX retums 04/19/10 1.0 330 "" BusinGS.S Retum Prttpllfatioo Gopl,PilV8M (!N010S00558) Mervyns • Helped Shrikan1h on the TB. 04/20/10 0.4 150 60 Bu~~$$ Re!um Pref/<lrlltion Kua-ng,Jiemln {U$012444642) Disc w/Scarlet and traced all prior years.' TX 04/20/10 0,5 480 240

return and called Joanne Stone for her FEIN numbers, revised amended TX retum and signed

Bllliiness Retum Pr0PIIfallon Tam,W!OQ Wnl (US012416405) Discussed various issues on amended TX 04/20/10 10 330 33{)

reh.Jms wfth Jamie Kuang BusiM~ Rctum Preparation Tam.Wing Wai {US01;>.416405) Reviewed changes on amended TX retums 04/20110 10 330 33{)

Bus~ess Retum Preparatio-n Gopi.Pavana {IN010S00558) Helped Srikanth on the AW 04/23/10 0.2 150 30 13us<nas~ Return PreparaUon Mumai,Shnkan1 Jeo&vamao (tN010M02025) Worked on Mervyn's AW. Format1ed TB. 04/23/10 30 150 450

Rol!forwarded, imported TB to AW and coded the TB.

eu~!lless Ra~um Preparauon Gop1.PavanB {IN010S00£158) Helped Shrikanth on Ilia AW. 04/27/10 0,2 150 :lO

BusU"Jess Relum Preparelron Tam.W~ Wa. !U$012418405) Reviewed PBC trial balance, Identified 04/29/10 1.0 330 330

questions for client and reviewed workpaper

Bu•lnen R€'!um Pr&paration Total 26.1 9.362



E!/ ERNST & YOUNG INVOICE NUMBER: USOl30250165



May 25, 2010


EIN: 34-6565596

Billing for professional tax services based upon estimated Net Tax Savings ror real property tax assessment reductions, in accordance with the StateJrent ofWork- Property Appeal Services dated August 22, 2008.

(See detail attached ror list of store locations and fee calculation.)

Total Due

PLEASE PAY BY INVOICE NUMBER A>!D ENCLOSE REMITTANCE ADVICE Due Upon Receipt

CLIENT COPY

$6,301



REMITTANCE ADVICE

§lJ ERNST & YOUNG INVOICE NUMBER: USOI30250165



Total Due

May25, 2010


EIN: 34-6565596


Wire Transfer: Wachovla Bank. N.A. Chapel Hill, NC


Ac<:<:>tmt name: Emsl & Young U.S. LLP

A!C#, 200IWJ25S7256

ACH Transfer: WaclJO\"ia Bunk. N.A. Chapel Hill, NC

ABA#, 031000503

Account name: Ems! & Young U.S.LLP A/('#:2000032587256

Reference Client and lrmHce Number on Electronic Trammirt11l

$6,301


Case 08-11586-K

G D

oc 4930-2 Filed 06/01/10 P

age 7 of 9

Confirmation Store Received Number Parcel City County

111412010 266 345--451-27 Anaheim orange

Mervyn's Real Prop Bi!l!ngs thru 5-2010.lds

State Tax Year Transfer or lTADate

% ofFY Affected Tax Rate Initial Value

Reduced Value Reduction

Mervyn's Tax E&Y Fee Savings @ 35%

CA 2008 12/31108 50% 1.0351% $ 17,478.720 $ 14,000,000 $ 3,478,720 $ 18,004 $ 6,301

T ota! Tax Savings $ 18,004 6,301

5-20 1 0 BlUing


Case 08-11586-K

G D

oc 4930-2 Filed 06/01/10 P

age 8 of 9

Continnatkm Received

Store Number Par~ City County State

Mervyn's Real Prop Bilhngs thtu 5-201Q.xls

Appeal Results and Bjl!ng Backup·

Tax Year Transfer or LTAOate

%ofFY Mfecte<l Tax Rate

Initial Va!ue {All APNs) Reduced Value Reduction TaxSavmgs

E&Y Fe-e @35%

t/1412010 266 345-451~27 Anaheim orange CA 2008 12/31/08 SO% 1.0351% $ 17.47$.720 $ 14.000,000 $ 3,478,720 $ 18,004 s 6,301

'~ . ,.:· ... , .. ;: · ··:; ::: < :,:c: · ~·:. · :·'!~·;;,.:" · :·;: i:~·. ·:::.;:-~):.11."· .. :n·~'::.:; :''·!ilr~·~;·., .• :.· -,; ..

~lll-"~.':•1na U•1J lt.&f.•42t<1<1 t(' ~W.J'.t *""i.-... :S Sol,.;.[. lii::<H~IJ

e ........ u ..... ,.. ...

tt!l;iit¥1''c t.1.e U:J,l:JUO:i' 1<. !Ol:JG

~~=~4ti~ 0v~~f~f~!

STIPUI.A nON Ol"!'tc:e Of' THe: .....sst~

~·TUI ol !):Jtt.(.I)«V CQI.NT'o .0.1'-~

'!1il~ 11'l<ll •.:ah~·~,. •-..;.. 11'l~"'-1f14

l:zi ~~ tnWI'f CJ\{1: Clli'f1lSiltl I\,.A2:A. eoJ'I.tll'\11) 1 I •.o . ...:.: l:toeo lli.olfl'"' ... -..... e., ~t>'o.!I!-~Oc-11

~""~ <L!l!ltO

t"tETlflt>N II OJ-~~

1.!ttJ:I :n~kE·~.~~ Sii! .. t!g~!c() l!.,.Rfl(t tl't£ Ol./11/~0 &l JlliS,. C)t?ll CS !)lt:PI!\"t 8oll(I.JJ~~ Al;lli...._'t"

t<n'l<n +!" W'f *V\..,. ~rvt.fl Tt7ol:ll t:Ttl"\t!U.•lmtt, -T«f:CC Mote &l- ... YQU,,_li (S) ........ $<lol"C JC!'t!t't l">< !'<$_,_ ""''~'! ~. - ...... ~ A~ 'Nil! to(AAlWtS Wtl.l." fc«UUMO. i1>l,.t.YI( dQ!II'IoC'r 0/Jll: c:H'Iet Tl) ...,._,,,... ~ -.t>Cn•-r Ol' '"* ~trntt mruu;n!llltl.

{f ~ ~IY JU$!1:tt'O' I('Y "ttr;' ...,..~ ._ t1;ttt!O'«I! /U-1:> ...,... .... WnOF;, Htt:a~ =\.<.leTTY1!'-Y -~ •t~...-~ """"'T>flf• ~ ....... ~. O'{....,;<;~'Wn"' ~JO'OtiONIA -It J..N:;.'O'~'I'OSCOO!i: fllt;'n, ..C'T'OO< ,tR7, r-.( ~<. v.o.LtR t)olt ~.i.l.. V-'<.UI t:# -n.-~ ,.- ,U l'e.i.~

f.a!U. VAL.UETO ~-~-~~--~···~········~-

rii~~~~~~ 'l:a!l:l!! 4QS, i4i

TOT~~ 1?~!64.&$~ iU,£:- · ~ [,JJ · ,:;·.:<.:. L·-:i~,-~: :m..; ::.fto::r ~-~.[..;;;: ! f,L ~~:~. !:f.u

I;J88:888 iQG, Hi

1-(,.CO~. tU ·····- .... -;.j.; •.. •£1;1 •:.: •;

'"!!!.,SO>{ •:><> +fp...(:•oo-< ~IJI)..C ~ .. :;Tc-~ fot't>L<:'TlQNo< .....,C'\1\, 00 -tT 1).0.1'" ,..';l<;..<."""tf 1'- ote:t.NVA:..<A-

). 1· I'S !'V'I.fl->1!~ .l(".JI.l'Cl :nu' "~ .,.. f;\ft>o!T T'"ll ~A'>Q:'I ,.~v.ow '" ro~• nc-rmo-. I.I'I'Ofoo Wl>l<:w,..... t!f1.o;. ... "\'>:>N ~ l.l'-::.0. f-1' IO..,.W r<' l .... ,O.»f{~ '!\)fl. I~Q¥;<;:T, TW!,I. S."'•"'',:: • ..t.nQO( ~NO~~~ e"Ntl<I>Q v:>?l'< ro.. "A.IrTI(ll.

'~ •• ~"lTO¢;. av ~ ""'"TUif .,..,. '~'~" .-e'"-''-"'"""" ......._ • .,.. "••u.s_.... .... "" ... ~'" ~ I,.Vo.01 ...... ~ • ....., A.ttlf''l' 'fl..l<f. S'tl"<.fo.,o.;T(,)<N WA.t\'l' API"iA!V>Nel 01' ~ lOHt"'IC!W~ A!OO ;:H~ Yl* '1"-~.JEi IW ;I._(:CQFQ!LN;,!i; ... IIV/If"' 0~ /G) ~T THI!: IT!tl,.'l, ... 'l't<»> MIQ ID. Oil: ~R't. "l'!-11! ~ICM:¢oif01'10o'MHQI¢4$1~ ~Qif 1-f'A•tl«<. 1N ·ke ~ 'Tt1( Ustn.~t .....,....., ........ ISO"";> A<:Qns- TW) ~lli>'-'<"''101<1, ~ I"~W .Al'O l't~ A.MU~ CO MC~,. """-<V't" '"!<f' ot~-Q.<Y !illllA~e '<er!<(l ~ ,~.,;. """"'' t>.i ~T1tlt!: fe (:<)N,ctii'<CD .... '!'oil "'~" ~j ~ .u fC(!.< tU f>CIUW.l. .., ·~ ....... ~ ....... _ ""' ~- ....... .., ....... - .... "' ......... _, ..... .,.., .... .., .. •••••• ··~ <'" ~ .. ., •• _.,..._ ... ·-- c

5-2010 B1lling Backup

.. ,:;~i;l:>J;' ':i,·~{ij((,;ii1>:: .. ··1iif· .. ;·· ,. !.'~'' :l ;~!· <l'~.p~ :t -~~;:::.·,li· •' :· .... ·.·



PrOjXI(t~ Tax Apjxlal Svc:s

Prop(lft~ Tax Appeal Svc.s

Proper!~ Tax App&nl Sve&

Proporty Tax .A4>ptHll Svcs

Prop<my Tax App()al Svc:!!

Property Tax Appi!al Svc:s

Property Tax Appeal Svcs

Property Ta.x App~l Svc. Totlll

Bernard. Thomas J. (US012650037)

a.tmard.Thom&S J. {US0126S0037)

Cufd.Amy Jo {US012609694)

OuSois,&igit (U$012590015)

Ou!JW,Biig!t {U$012590015}

DuBols,Br'ogil {US012590015)

fnmc<l.Joffr(ly S {US011410668)

Fmnco.Joffray S (US011410868)

M&rvyn's Property Tlt.X. Appeal@ 4/30/10

San!Of Ml.tnagM

~niorM&rut~

Sioff

billing billing Calfs to sauamento and LA Co AuditorControllers Offices to confinn issuance of Final billing and ca!llo Alameda and San Bernardino counties to check refund status emails re: billing emails re: blUing Review final invoice package and court submissions. Have notarized and send to Court for payment. Overall administrative allocation

03/24110 1.00

03126110 1.00

03102110 2.00

03103110 1.00

03/16110 0.30

03/18/10 0.30

03/25110 1.00

03/30/10 100

8.60


i!/ ERNST & YOUNG INVOICE NUMBER: US0130278755



July 22,2010


EIN: 34-6565596

Second progress billing for proressk:mal services rendered from May I, 20 I 0 through Jtme 30, 20 I 0 in connection with U.S. Federal and state and local income tax return for Mervyn's Inc., in accordance with our Statement of Work -Business Tax Preparation Tax Year 1/1/2009- I2/3I/2009 dated December 2, 2009.

Jeffrey Franco

Jiemin K uang

Wing WaiTam

John Go

Partner

Senior Manager

Senior

Senior

Shrikant Jeevanrao Murnal Staff

Total

0.5 585

16.9 480

29.0 330 I O.I 330 I2.0 150 68.5

Total Due

$ 293

$

8, Il2

9,570

3,330 1,800

23,108

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMllTANCE ADVICE Due Upon Receipt

CLIENT COPY

$23,108


REMITTANCE ADVICE

Ell ERNST & YOUNG INVOICE NUMBER: USOI30278755



Total Due

July 22, 2010


EIN: 34-6565596


Wire Tmnskr: WachoviaBank, N.A. Chapel Hill NC

ABA#: 031201467; SwiH code: PNBPUS33

Account name: Emst & Young US LLP

A/C# 2000032587256

ACH Transfer: Wachovia Bank, N.k Chapel Hill, NC

ABA#: 031000503


A/C#: 2000032587256


$23,108


Mervyn's 12/31/09 Tax Compliance@ 6/30/10 _., ·~··· ~·· fheur~• - &If- satl'6o

Business Return Pr6paration KuanQ,Jiemm (US012444642) reviewed TB and Piror year's tax return 05110110 2.00 480 00 960.00

and AWB, questions, disc w/Scarlet 8usi11es.s Return Preparat1on Tam,WinQ Wa1 (US012418405) Discussed various issues on PBC 05/10110 2.00 330.00 66D.OO

information with Jamie Kuang Busmess Return Prep<lra\Jon Tam, Wing Wa1 (US012418405) Reviewed analyze workbook 05110110 6.00 330.00 1,980.00 Business Return PrepartlttOn Kuang.Jiam1n (US012444642) reviewed prior year workpapers on tax 05/11/10 1 00 480.00 480.00

allocations Business Return Preparation Kuang,Jfe-rnin (US01244-4642) review-ed TB and Piror year's tax return 05111110 1.00 480.00 480.00

and AWB, questions, disc w/Scarlet Bus106SS Return Praparahon Ku.ang.Jiemm (US012444642) reviewed questions to client before 05/11/10 100 480.00 480.00

meeting Busoness Return Preparation Kuang,Jiam1n (US012444-642) meeting w/dient to discuss questions 05111110 100 480.00 480.00

and 2009 business acitiviti-es 8US1ness Return Preparation Tam. Wing Wai (US012418405) Client meeting at client's office 05/11/10 3.00 330 00 99000 Businoss Return Preparat1on Tam,Wing Wa1 (US012418405) Drafted email to client with recap of 05111110 1.00 33-0.00 330.00

questions Businass Return Prepart~lion Tam,'Ning Wrn (US012413405) Discussed various issues on PBC 05111110 1.00 330.00 330.00

Information with Jamie Kuang &dness Return Prepara!ion Kuang,Jitlmlll (US012444642} reviewed and edited questions email to 05/12110 0.50 48000 240.00

client Bus'lllEtss Return Preparation Tam.Wing War (US0124184D5) Reviewed PBC information 05/14/10 2.00 330.00 660.00

Busr06ss Return Pmparation M-umai,Shnkant Jeevanrao (IN010M02025} 05122110 200 150.00 300.00 Bus1ness Return Preparat1on Mumai,Shnkant J~vanrao (IND10M02025) 05/24110 5.00 150.00 750 00

Buso~ Return Pr19paratJ-on Kuang,J1em1n (US012444642) Billing 05125110 0.50 480 00 240 00 BWBIOOSS Return Preparauon Kuang.Jfllmill (US01244-4642) Ucfw David Robson on PBC request 05125110 050 480 00 240.00

status. delay in time line to deliver K~ 1. updated Jeff Fran co & Investors

T BK 12.31.09 Tax Compliance (15115156) FrancD,J6ffray S {US0114108S8) Review May Bankruptcy Court package 05126110 0.50 585.00 292.50 with compliance and property tax time. Approve and notarize for submission.

Busmess Return Pr.,paration Tam, Wing War (US012418405) Called Texas Comptroller office 06103110 1.00 330 00 330 00 regarding the notice of missing information tor Mervyn's LLC (Form 05---1 02), discussed w'tth senior manager regarding the issues and resolutions to tile notice.

Buslnos" Return Preparatkln Tam,VIIIng Wai (US01241S405) Reviewed tax return 06103110 400 330.00 1 ,37.0.00 Buslness Retum Preparation Kuang,JfBmmiUS012444642) proj mgmt - check w/Scartet on open 06104110 0.20 480.00 96.00

items status. still have not received info yet from Gill or David. draft return is almost done waiting tor open items.

Business Return Pmparalion Mumai,Shrikant Jaavanrao (IN010M02025) Worked on fedral tax return, bridging 06105110 5.00 150.00 750.00 and merging and self assure

8USJIWSS Return Preparation Ku<Jng,Jiemlfl (US012444642) eamil David and Gail to follow up 06/08110 050 480.00 240.00 timing. and conf call on open items

Business Return Preparation Tam,\Mng Wa1 (US012418405} Conference call with ellen! 06/08110 0.50 330.00 16-5.00

Busmoss Rt~turn Preparation fam,WI119 Wa1 (US012418405) Reviewed additional PBC information 06108110 050 330.00 165 00 B-us1ness Return Preparat1on Kuang.Jiemm (US0124-44642) disc w/Scarlet TX notice 06110110 050 480.00 240.00 8us1nass Return Preparallon Kuang,Jiemrn {US012444642) disc w/Scartet on information first 06110110 1.00 4&).00 480.00

provided by Gall Greer and hightlight quesftons.

BUSjness Return Prt!paratron Tam.W~ Wa1 (U$012413405) Discussed the TX notice with Jamie 06/10/10 100 330 00 330.00 Kuang

Busine-ss Retum Prep¥alion Tam. Wing Wa1 (US012413405) Discussed various issues on additional 06110110 200 330 00 660 00 PBC information with Jamie Kuang

BUSiness Relum Pnspar<Jtion Tam,Wing WaJ (US012418405) Reviewed tax retum (2nd review) 06/10/10 1.00 330.00 330 00

Business Return Prepar<ilion Kuan<;~.Jo(lf1lin (US012444642) conf call w/Scarlet and Gail Greer to go 06/11/10 100 480.00 480.00 through questions

Bus1ness Return Preparation Tam,Wifi9 WaJ (US012418405) Conference call with client regarding 06111110 100 330.00 330.00 additional PBC information

8Dsi06Ss Return Preparat1on Tam.W1ng Wa1 iUS01241S405) Updated anatyze workbook with 06111110 1.50 330 00 495 00 additional PBC information

Bus1ness Return Preparatron Kuoog.Jiemon (US012444642) disc w/Scarlet on Mervyn's questions on 06/14/10 0.50 4<l0.00 240.00 2010 LLC fee, responded David Robson's questions.

Business Return Preparation Kuang.J1ernm (US012444642) researched CA's definition of gross 06114110 120 480.00 576 00 rece-lpts: disc w/Eiena Xu on expense refund/ add'! proceeds for sale reported in prior yr.

Bus•ness Return Prep<~ratmn Ti!m.Wing War (US012418405) Discussed TX notices with Jamie Kuang 06/23110 0 50 330.00 165.00 I BK 12 31.09 Tax Compliance (15115156) Go .John MdfkanQefo lOPf!Z (US012583775) Discussed AW and open items wrth 06/24/10 3.10 330.00 1.023.00

Scarlet. Reviewed emails from dients with replies to open items. Complied inventory of remaining open items and discussed with Scarlet


Mervyn's 12/31/09 Tax Compliance@ 6/30/10

I ·.~· Business Ret"rn Preparation Tam,Ww.g Wa1 (US01241S405) D'tscussed and reviewed additional 06/24/1 0

infonnation from client with John Go T BK 12.31.09 Tax Compl1anca (15115156) Go.John Markangolo Lopez {US012583775) Discussed status of project an-d open

items in Jamie's office with Scarlet Busmess Retum Preparation Kuang.Jiem1n (US012444642) TX notice regarding Mervyn's Holding

LLC nexus issue, read rule and emailed Joanne AP~ 114 TX questionnaire

T BK 12-31 ~Tax C-ompjoanca (15115156) Go,Joim Markangelo Lopaz (USOi2583775) Updated AW usin-g revised TB. Discussed PBC's with jamie for account reclasses. Discussed changes in TB.

Busoness Return Prepilfat1on Kuar>g.Jfamin (US012444642) go over responses on questions, tax reclass, adjustment and Vr presentaion

Busmess Return Preparation Go,John Markangelo Lopez (US0125B3775) Updated AW with tax reclasses from PBC account details and additional M's.

Busmase Return Preparatfon Kuan(l.Jiemln (US012444642) IRS notice- looked up old file w/scarlet not sure what caused the penalty. disc w/Joanne on potential late filing penalty. Joanne will speak w/IRS

B~lneas Return Pll!paratJon Total

06125110

06125110

06129110

06129110

06130/10

06130/10

,,_ . . ·8111~·· . :.:;.~· 1.00 330_00 330.00

050 330,00 165.00

050 480.00 240 00

3.50 330_00 1,155.00

3.50 480.00 1,680.00

3.00 330_00 99() 00

0.50 480.00 240.00

68.50 23,107.50



i.!J ERNST & YOUNG INVOICE NUMBER: US0130290964



August 25, 2010

PLEASE REMIT TO: Ernst & Young Dept. 67Y3 Los Angeles, CA 90084-6793

ElN: 34-6565596

Third progress billing for professional services rendered from July I, 20 I 0 through July 31, 20 I 0 in connection with U.S. Federal and state and local income tax return tOr Mervyn's Inc., in accordance with our Statement ofWorkBusiness Tax Preparation Tax Year I /1/2009 - 12/31/2009 dated December 2, 2009.

E~~.· .Jt31\k Hriin~ BiD Rate SER li'lle Jeffrey Franco Partner 0.5 585 $ 293

Jiemin Kuang Senior Manager 27.5 480 13,200

John Go Senior 13.4 330 4,422

Leela Bharga\1 Staff 4.0 150 600

Roopashree Mastripalya Staff 3.0 150 450

Total 48.4 $ 18,965

Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE ADVICE

Due Upon Receipt

CLIENT COPY

$18,965



REMITTANCE ADVICE

g}/ ERNST & YOUNG INVOICE NUMBER: US0!30290964



Total Due

August 25, 2010


EIN: 34-6565596




Account name: Ernst & Young

AI('#; 2000032587256

ACH Transfer: Wachovia Bank. N.A. Chapel Hill, NC'

ABA#: 031000503

Account name: Ernst & Young

AIC#;2(}()()03258725<>

Riiference Client am/Invoice Number on Electronic Transmi"al

$18,965




En~g~t~t~Mt - Oobcrtptiorl '"""'""" """"' Blllfhrttt SER Fee

T 81<. 12 31 09 Tax Compl!anc£> {151 15156) M<ilslnpalya.Roopashf!>& V (IN010M00636} updated the relurn 01-Jul-2010 300 15000 4~(1 00

T BK 12 }1 ~fax Cornpliancf:! (1511515&) Go,John Marl< angelo Lopoz IU~'Xl125!J'-!775) Met with Jamie to discuss her AW 06-Jul-201 0 ISO :nooo 495 00

review and remaining changes. Updated AW with PSG JE on capital and PBC JE on workers camp.

T 6K 1?. 31 09 Tax ComplolflnCt. t151151!:>f.i) Kuang,Jio;min (US01244<W42} reviewed 07-Jul-2010 600 480 00 2.880 00

T BK 12 31 09 Tax Compliance> (15115156) Bllaryav1,Leela (IN010M01511) Prepared 1065 Federal Retum. 08-Jul-2010 100 150 00 15000

T BK 12 31,09 Tax O;lmpl1<.>flCO 115115156) Co.John Markangefo Lopo1: (US012583775) Prepared capitla RF wp and sent to 08-Jul-2010 2.50 330 00 825 00

Jamie for review. Reviewed draft TR prepared by India.

T BK 12 31 00 T;ax Compln"ne>) (15115156) Kuang.JIOITllll (US01:?444642} reviewed 08-Jul-20 10 ~.00 480,00 2,880 00

T 8K 12 31.09 Ttlx Comp11anc& (15115150) Hhargavi,Laela (!N010M01511) Prepared 1065 Federal Return. 09-Jul-20 10 3.00 150.00 o~:,ooo

T BK 12 31.09 Tax Compliance (10115156) Go,John Mali\ang(;I.IO lopez (US0125S3775) Prepared capitla RF wp and sent to 09-Jul-2010 2.00 33QOO 66000

Jamie for review. Reviewed draft TR prepared by India_

T BK 12 31.09 Tax Compl1anct~ (15115156j Kuang.J1t~mm (US0i2444&42) reviewed 09-Jul-2010 2.00 46000 96000 T 8K 12 31 09 Ta.>.. Compliance (15115156) Kuang.Joomin (US012<144642) Reviewed wp & tax retum 10-Jul-2010 <.00 480 00 1.920 00

T BK 12 31 09 Tax Complianco (15115156) Kuang.J1amln (US012444&12} Reviewed wp & tax return 11-Jul-2010 400 480.00 1.92000

T BK 12 31 09 Tax Complianc11 (151 15156) Go.John M111i\angelo Lopaz (US012563775) Received review notes irom Jamie on 12-Jut-2010 320 330 00 1.056 00

tax return drafts and K-1 allocation. Revised returns and updated AW. Discussed final changes with Jamie on the phone and emailed final draft of fed and CA returns to Jamie. Saved mise docs in eDocs.

T BK 12 31,00 T:ox Compli,.nce (15115156) Go.John Marl<angt>lo lopaz (US0125ll3775) Received revised capital allocation 12-Jul-2010 4.20 J.30.00 uw 00 workbook. from Jamie and prepared K-1 drafts wlth return. Updated AW for capital and debt allocation. Sent Jamie fed and CA draft for review along with notes and questions for her re11iew-

T BK 12.31 09 Ta:<. Compliance (15115156) Kuang.Joam•n (US012444&42) Reviewed wp & tax return 12-Jul-2010 400 460 00 l 920 00

T BK 12 3109 Tax Compli3f"IC(! (15115156) Franco,Jafuay S (US01 1410866) Review correspondence between team 14-Jul-2010 0.50 585 00 >l250

and client re: questions and open items.

T BK 12 31 09 Tax Complianca (15115156} Kuan[!,Jitom•n (US012444642) conf can w!Oavid Robson to go over 21-Jul-2010 1.00 A6000 480 00

draft return comments T BK 1:1 31.09 Tax Compliance {15115156) Kw:mg,Ja•mon (US012444642) email Joanne Stone and comments K-1 27-Jul"2010 050 41l000 240 00

Income to Michael Wallen. check 2007 tax return extension records w/Scar1et

Bueinee.e Ret~>m Prep5tfation Tolal '""" 18.9£.4.50



S!J ERNST & YOUNG INVOICE NUMBER: US0130301178

Men•yn's, LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


September21, 2010

PLEAS;E REMIT TD: Ernst & Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Fourth progress billing for professional services rendered from August I, 20 I 0 through August 31, 20 I 0 in connection with U.S. Federal and state and local income tax return for Mervyn's Inc., in accordance with our Statement of Work -Business Tax Preparation Tax Year 1/1/2009- 12/31/2009 dated December 2, 2009.

Jetfrey Franco Partner Jiemin Kuang Senior Manager Wing Wai Tam Senior Total

4.5 4.6 1.0

10.1

585 480 330

$ 2,633

$

Total Due

2,208

330

5,171


Due Upon Receipt

CLIENT COPY

$5,171



REMITTANCE ADVICE

§JJ ERNST & YOUNG INVOICE NUMBER: USOI30301178

Mcn'yn's, LLC Mr. David Robson CbiefExecutive Officer 6200 Stooeridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

Septembcr21, 2010

PLEASE REMIT TO: Ernst & Young Dept 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596


Wtre Transfer: Wacl-lovia Bank., N.A. Chapel Hilt, NC'


A<.:oount name: Ernst & Young

AIC'#:2000032587256

ACH Transfer: \Vachovia Bank, N.A. Chapel Hill, NC

ABA#: 031000503 Account name: Ernst & Young

AIC#:2000032587256

Riference Client and [ni'Oice Number on Electronic Transmiltal

$5,171



Mervyn's 12/31/09 Tax Compliance@ 8/31/10 - ,_ """"'-, __

-"' .,_ SERF ..

T BK 12 31 09 Tax Compliance ( 15115156) Kuang,Jiem1n (U$012444642) got Sun's email on tax return status. 05-Aug 2010 0 30 480 00 144 00 contact DavJd Robson

T BK 12 31.09 Tax Compliance (15115158) Franco.Jeffrey S {US01141086B) Meet with Scarlet to diSCuss Section 17-Aug-2010 0 50 58500 292 50 108(1} new regs and the current status of 2009 partnershiP returns

T BK 12.31 09 Tax Compliance (15115156) Tam,Wing Wa1 (US012418405) Discussed the status and various issues 17-Aug-2010 1.00 330 00 330 00 on Mervyn's with Jeff Franco

T BK 12 31.09 Tax Compliance (15115156) Franco. JeffreyS jU$011410868) PIG WJ!h Susanne Morrow re: retail 18-Aug-2010 0 50 585.00 292 50 member release from the partnership and necessity for written documentation of the release agreement

T BK 12 31 09 Tax Comphance {15115156) Franco,Jeffrey S {US011410868) Rev1ew federal return and send review 24-Aug-2010 2.00 585 00 1,170 00 notes to Jam1e Kuang

T BK 12 31.09 Tax Compliance (15115156) Franco,Jeffrey S (US011410868) Meet with JKuang to go over my review 25-Aug-2010 1 50 585 00 877.50 notes. T afk to Stefan about bad debt and SUT refund

T BK 12 31 09 Tax Compliance (15115156) Kuang.J1emin (US012444642) met w/Jeff Franco go over review 25-Aug-2010 1.50 480 00 720 00 commentstquestJons, follow up client on 1nt exp

T BK 12.31 09 Tro.: Compliance (15115156) Kuang,Jiemin (U$012444642) Joanne questions on POA 25-Aug-2010 0 30 480.00 144 00 T BK 12.31.09 T<.tx Compliance (15115156) Kuang.JWm1n (US012444642) met w/Jeff Franco go over rev1ew 26-Aug-2010 0 50 48000 240 00

comments/questions, follow up cJJent on intexp

l BK 12 31.09 Tax Compliance (15115156) Kuang,Jiemin (US012444642) looked up related party liab regarding to 30-Aug-2010 1.00 480_00 480 00 equity roll.

T BK 12 31 09 Tax Compliance (15115156) Kuang.Jiemin (U$012444642) eDocs cOmpHance 31-Aug-2010 1.00 480.00 460 00

Business Return Preparation Total 10.10 5,170.50


§!I ERNST & YOUNG

Menryn's, LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588



October 19,2010

PLEASE REMIT TO: Ernst & YoW1g Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Fifth progress billing ror professional services rendered from September 1, 2010 through September 30.2010 in connection with U.S. Federal and state and local income tax return tor Mervyn's Inc., in accordance with our Statement of Work- Business Tax Preparation Tax Year l/1/2009- 12/31/2009 dated December 2. 2009.

~ye<< .. - ·- -.: ·.·.Rank. ·.~''· 'llill~t'l· ·.·':SJi:RF'ei< ..

Jelfrey Franco Partner 1.0 585

Jiemin Kuang Senior Manager 16.8 480 John Go Senior 13.7 330 Roopashree Mastr~alya Staff 3.0 150

Total 34.5

Total Due


CLIENT COPY

$585

8,064

4,521 450

$13,620

$13,620


REMITTANCE ADVICE

ill ERNST & YOUNG INVOICE NUMBER: USOl30315942

Mervyn's, LLC Mr. David Robson CbiefExecutive Officer 6200 St<>neridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

October 19,2010


EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER fNFORMATlON

Wire Tnmsll;r: Wachovia Bank, N.A. Chapel Hill, NC

ABA#: 031201467~ Swift code: PNBPUS33

Aewunt name: Ernst & Young

AIC#c 2000032587256

ACH Transfer: Wacho\'La Bank. N.A. Chapel Hill, NC

ABA#: 031000503

Account name: Ems! & Young

AIC#c2000032587256

Reference Client and Invoice Number on Electrvnic Transmittal

$13,620


1 SK ~2 31 OS fax Compliance {15115156} Frni)O).Jeffre)' S {US011d10868}

M&rvyfl's 12131109 Tax Complia~@ 9/30110 -FflJ With JllffiiEI Kuang re return Mng ruttus and OOIEll11l!Oe l'oOOtner thtl law t>po&lll\em!i tMt- had ~Mt dacu:;s&d t'laO blffln rns.olveo

T tlk: 12 31 09 Tax Compliance !151 151:'i6l Kuar¥,~,J!6IT11f1 {U$0124446421 b8SiS capital T Bt< 12 31 00 Tax Compll3fiC(l 115115150\ Franc(l,Jetl'rov S IUSOt 1410868) PIC .....ch I<UI!flO re st8!U~ &rid bmallna to 100 return bV W&d 9115 T 61< 12 31 OS Ta>< C~ (15115158i KUilllQ.J>ernln !US012<1-44642) b>Uil> Ci!Pit31 T BK 12 31 09TaxCompll!ln«l (16115156} Gc John Mifrl<angejQ Lopoz1US01;!563775)~SW>Mth J&rllltl ~to00~t~ng3Mres ~~s

on capr\l!lwt>rl\boof:. R~:~v>sed capl\al WOl1<bool< ;md tax ret<Jm.S and em&$d to Jam>o for revlflW

f BK 12 J1 09. Ta>o COil'!Ollanco !15~ 1 bl56i Kuai)Q,J>amm IUS012444fi.421 re~l8W6d d'l8r>Q"$, uPdate-d r;ap!IIIJ E~CUXJnlll

T BJ< 12 31 D9lax COITolllt~ !1":>115156) Kuano.J.emm !U$012444642\ rev~~~. updated caP>WI nc;counls r 8K 12 :J.l 09 TaK Compll!lnce (15115155) Go.Jolvl Malt!!r~lo Lopal (US01258377Sf Race~ved al.ldloonaf 1011&<\l!d !\.hares agffil.lmefrl loT MIChael W8l!on

S<~v6d to eOocs RevtSOO tax retum ana capital W()l'\o;boof< 10 rel\9d ChanQe Hetpe.d procen mturn for di:HI\terv

T 81< 12 31 09 la~ Corr>pt;ance115115156) C'..o.Jl>hr1 Mal'\\ange-10 LQP€2 (US0t25a3775) Prttvo:l\l5uppi)f\ tor rotum pmce~51flg and cwoor detovery ;1 a< prOCtl~ tvam bsdOO I.!P) Bum cl>entGD copy and ro,.!eW ~l'lal deloverat>le!

1 BK 12 31 09 Tax Co~ l15115156) Go.Johrt Markt.ng~ l~z jU$012583775) Updt~led" AW 10 agrae W!lh wprtal atteunt workbook allf.l tax t(r!um <'liter ruW>tonS Updat6d eDo<:s With PBC stoare lorteiiU!l'l sgreements. $1laJl corr9spon00n<;ss and mportable uensact!On QUI!Sh01Vt4if6

1 ElK ~2 31 09 Te~ Comp!umce 11511Si56l Kuanq.Jie(lll(l tUS0124.44642) fOllOW up Oavld Rob~on on ck chafqe tlad< 1 BK 12 31 09 fa".C()fl'oolillfiC<! \15115156) Mastnpalvll,R()Ol)<'Jshrue V (IN010M00636) Worked on Mosrvy'n' LLC tt~lum f BK 12 31 09 TaKCOmpli~ {15115156) Go.John MatklUlQtlk> LOpez IUS0i2583775) Mervyrfs SMLlC TR • rt.~wuwOO PY for rol'!rence O.scu~sedwrth

RC>OPa ptO!@Cl Rev.ewoo <Iran TR nnd wPs 1 UK 12 31 00 lax CcmtJtlance 115115156) Kwanq,Jmmm IUS0124-14M2) rovleWOO Me.vyn LLC. CA SMLLC T E!K 12 31 09 TOIX Comp[l<!n«l !15115156i MaMnPal'la.RoooaShme V I!N0tOM00636) Worked on Menly'ns LLC tetum

Buslnen Return Prepan~llon Total

IN?'t~ OO.Sap 2010

(19.$ep-2010 10-Sap--2010 1(}.S&p.20l0 1 i-Sep-2010

12·5BD·2010 l3-$ep.2010 14-Sep-.:,0010

15-Sep.-2010

15--Sap-2010

20..Seo-2010 2~-SftP--2010

30-Sep-2010

30-~p-2010

"30-Sep-2010

- ....... ""'"' '"' 58o00 291 50

700 '"' 00 ' 3 36f) 00

050 "''"" ' 292 50 <00 "'"" ' 1.92{]00 520 ""'"" ' 1_71l'i 00

300 '8000 ' 1,44000

'"' <60 00 ' ""00 HO 33<300 ' 1,155 00

150 33000 4(<5 00

'"' ~3600 495 00

030 <8000 '"'"" 200 '"'"' 300 00 200 330 00 66000

050 <60 00 240 00 100 15UOO '"'""

l-UO 13,620.00



gJj ERNST & YOUNG INVOICE NUMBER: US0130378736

Menryn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


February 16, 2011


EIN: 34-6565596

Sixth progress billing for professional services rendered from October I, 20 I 0 through December 31, 2010 in connection with U.S. Federal and state and local income tax return for Mervyn's Inc., in accordance with our Statement ofWork- Business Tax Preparation Tax Year 1/1/2009- 12/31/2009 dated December 2, 2009.

Employee Rank Hours Bill Rate

J iemin K uang Senior Manager 1.1 480

Karen Wells Senior Manager 0.5 480

John Go Senior 1.0 330

Roopashrcc Mastripalya Staff 1.5 150

Total 4.1

Total Due

PLEASE PAY BY rNVOICE NUMBER AND ENCLOSE REMITTANCE ADVICE Due Upon Receipt

CLIENT COPY

Bill Rate

$528

240

330

225

$1,323

$1,323



REMITTANCE ADVICE

E!l ERNST & YouNG INVOICE NUMBER: US0130378736

Menryn1s, LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

February 16, 2011

PLEASE REMIT ID: Ernst & Young Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596


Wire Transfer: Wachovia Bank, N .A. Philadelphia, P A



A/C#: 2000032587256

ACH Transfer: Wachovia Bank, N.A. Philadelphia, PA

ABA#: 031000503

Account name: Ernst & Young V .S. LLP

A/C#:2000032587256

Reference Client and Invoice Number 011 Electronic Transmittal

$1,323



c-~-~- Enga,}:OmOfll

T BK 12.31.09 Tax Compliance {15115156)

T BK 12.31.09 Tax Compliance (15115156}

T BK 12.31.09 Tax Compliance (15115156)

T BK 12,31.09 Tax Compliance (15115156}

T BK 12.31.09 Tax Compliance (15115156)

T BK 12.31.09 Tax Compliance {15115156)

Business Return Preparation Total


Mastripalya,Roopashroe V (IN010M00636 Cleared review notes from mamangerand

tax processing

Go,John Markangelo Lopez (US01258377 Reviewed Jamie review notes on SMLLC

return, discussed with Roopa, reviewed

updated returns, reviewed processed return.

Reviewed eOocs that all supporting docs

and TR's are saved properly.

Kuang,Jiamin (US012444642) billing review

Kuang,Jiemin (US012444642) emailed David on SMLLC filing due date

and plan for 2010

Wells,Karen E (US011916690) Reviewed IRS proof of claim and responded

to practice office email on how to proceed.

Kuang,Jiamin {US012444642) provided IRS insolvency specialist T. Benne!

contact to Joanne, amail POA for Karen

Wells

04-0ct-2010 1.50

06-0ct-2010 1.00

07-0ct-2010 0.3 07-0cl-2010 0.5

03-Dec-2010 0.50

07-Dec-2010 0.3

4.10

Sfll Rtf!o

150.00

330.00

480.00

480.00

480.00

480.00

S£Rfoo

225.00

330.00

144.00

240.00

240.00

144.00

1,323.00



go ERNST & YouNG

Mervyn's, LLC Mr. David Robson Chicn:xccutivc Officer 6200 Stone ridge Mall Rd. Stc 300 Pleasanton, CA 94588


Ernst & Young LLP 200 Plazn Drive Secaucus, NJ 07094


April27, 2011

PLEASE REMIT TO: Ernst & Young LLP Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

First progress billing for professional services rendered from January I, 2011 through March 31, 20 II 01 connection with U.S. Federal and state and local income tax return for Mervyn's Inc., 01 accordance with our Statement of Work- Busu1ess Tax Preparation Tax Year 1/1/2010- 12/31/20 I 0 dated October 21, 20 I 0.

Emplovce Rank Hom,; Bill Rate Invoice Total J iemin K tk1ng Senior Manager 2.6 480 Kathry11 Troxel Senior 4.0 330 Sacryun Song Total

Staff __lA 150 8.0

Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITfANCE ADVICE Due Upon Receipt

CLIENT COPY

$1,248 1,320

210 $2,778

$2,778



REMITTANCE ADVICE

€!./ ERNST & YOUNG INVOICE NUMBER: US0130418934

l\1en'yn's, LLC Mr. David Robson ChicfF..xecutive Officer 6200 Stone ridge Mall Rd. Stc 300 Pleasanton, CA 94588


Totttl Due

April27, 2011


EIN: 34-6565596


Wire Transfer: Wuchovia Bank, N.A. Philadelphia, PA



A/C#:2000032587256

ACH Transfer: \Vachovia Bank, N .A. Philadelphia, PA

ABA#: 031000503


A/C#:2000032587256

Rejere11ce ClieM and Invoice l\'umher on Electronic Transmittal

$2,778



Mervyn's 12/31/10 Tax Compliance@ 3131/10

T10 Tax Complianoo-100 (15439096) Kuang,Jiomin (US012444642) 11-Jan-2011 0.50 480.00 240.00

no Tax Cornpliance-100 (15439096) Kuang.Jiemin (US012444642) Mervyn's-instruc! meg for ARMS setup, 13-Feb-2011 0.30 480.00 144.00

code open T10 Tax Compliance-100 (15439096) Song,Saoryun (US012903652) a-file led ext, prepare ext vouchers, & t- 18-Feb-2011 1.40 150.00 210.00

IaUer; create 2010 tax file in eDocs

T10 Tax Comp!ianco-100 (15439096) Kuang,Jiernln (US012444642} Lubort contacted for2010 tax K-1 03-Mar-2011 0.30 480.00 144.00 T10 Tax Complianco-100 (15439096) Kuang,Jlomln (U$012444642) Lubert contactod for 2010 tax K-1 04-Mar-2011 0.20 480.00 96.00 T10 Tax Compliance-100 (15439096) Troxcr,Kathryn Lyn (US012888921) pulling Prior Year returns for client rocords 16-Mar-2011 0.50 330.00 160.00

from ECF T10 Tax Comptianca--100 (15439096) Troxoi,Kathryn Lyn {US012888921) pulling Mervyn's Return from ECF for 2007 17-Mar-2011 1.00 330.00 330.00

that were not able lo be located T10 Tax Compliance-100 (15439096) Tro;<ol,Kath!yn lyn (US012888921) errms in the Backup data unable 1o !ocate 1t:I-Mar-LU11 2.50 330.00 825.00

COPY detiverabte returns working with

Dimitri on locating the back returns,

checking over the CD, looking for missing

Federal return, walking Dimitri through how

to use ECF. coord"matina deliverable



S!/ ERNST & YOUNG

Men'yn's, LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Ernst & Young LLP 200 Plaza Drive Secaucus, NJ 07094


May26, 2011


EIN: 34-6565596

Second progress billing for professional services rendered from April I, 2011 through April 30, 20 I I in connection with U.S. Federal and state and local income tax return for Mervyn's Inc., in accordance with our Statement of Work - Business Tax Preparation Tax Year 1/112010 - 12/31/2010 dated October 2 I, 20 I 0.

Employee Rank Hours Bill Rate Invoice Total JeJfFranco Partner 0.5 585 WingWaiTam Manager 2.5 390 Saetyun Song Staff 1.4 !50

Total 4.4

Total Due


CLIENT COPY

$293 975 210

$1,478

$1,478


REMITTANCE ADVICE

E!/ ERNST & YOUNG INVOICE NUMBER: USOI30438017

Mervvn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

May 26, 20ll

PLEASE REMIT TO:


EIN: 34-6565596


Wire Transfer: Wachovia Bank, N.A. Philadelphia, Pi\.


Account nrutle: Ernst & Young U.S. LLP

A/C#: 2000032587256


ABA#: OJ I 000503


A/C#:2000032587256

Riference Client and Invoice Number on Electronic Transmittal

$1,478


T10 Tax Compliance-100 (15439096)

T10 Tax Compllance-100 (15439096)

T10 Ta)( Compliance-100 (15439096)


T10 Tax CompJiance-100 (15439096)


Mervyn's 12/31/10 Tax: Compliance@ 4/30/11

Franco,Jeffrey S (US011410868)

Song,Saeryun (US012903652)

Tam, Wing Wai (US012418405)



estimated payments and sent extensions to

client for filing Confirm extensions filed with Jamie Kuang.

update eDocs, look lor staff, etc.

Discussed various issues with Meg on 2010

tax return

proj meeting w/ Scarlet, email to scheduler

& staff, etc.

proj meeting w/ Searle!, email to scheduler

& staff, etc

12-Apr-2011

14-Apr-2011

14-Apr-2011

28-Apr-2011

28-Apr-2011

29-Apr-2011

2.00 390.00

0.50 585.00 292.50 0.30 150.00 45.00

0.50 390.00 195.00

0.80 150.00 120.00

0.30 150.00 45.00

4.40 1,477.50


€1/ ERNST & YOUNG




INVOICE NUJ\1BER: US0130452319

June 20, 2011

PLEASE REMIT TO:


EIN: 34-6565596

Third progress billing for proressional services rendered from May I, 20 II through May 31, 20 II in connection with U.S. Federal and state and local income tax return fur Mervyn's Inc., in accordance with our Statement ofWorkBusiness Tax Preparation Tax Year 1/1/2010- 12/31/2010 dated October 21, 2010.

Employee Rank Hours Bill Rate Invoice Total

Jamie Kuang Senior Manager 0.5 480 WingWaiTam Manager 0.5 390 Saeryun Song John Vega

Staff 26.2 !50 Staff 39.5 !50

Total 66.7

Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMI'ITANCE ADVICE

Due Upon Receipt

CLIENT COPY

$240 195

3,930 5 925

$10,290

$10,290


REMITTANCE ADVICE

go ERNST & YOUNG INVOICE NUMBER: USOI30452319



Total Due

June 20, 2011

PLEASEREMITlD: Ernst & Young LLP Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596


Wire Transfer: Wachovia Bank, N.A. Philadelphia, PA


Account name; Ernst & Young U.S. LLP

A/C#:2000032587256


ABA#; 031000503


A/C#:2000032587256

Reference Client and Invoice Number Olt Electronic Transmittal

$10,290



:-Biit.Rai~>: =·= '''SE~.f~~/--Kuang,Jiemin (US012444642) received partnership abandonment 24-May-2011 0.5 480.00 240.00

not!cation from Casey Week, instructed

team, and proj mgmt on timing

TiD Tax Compliance-100 (15439096) Tam, Wing Wai {US012418405) Discussed various issues with Meg 24-May-2011 0.5 390.00 195.00

T10 Tax Compliance-100 (15439096) Vega.John D (US012979885) Worked on completing Analyze Workbook 06-May-2011 4.0 150.00 600.00

T10 Tax Compliance-100 (15439096) Vega,Jonn D (US012979885) AW 11-May-2011 1.5 150.00 225.00

T10 Tax Compliance-100 (15439096) Vega,John 0 (US012979885} AW 12-May-2011 3.0 150.00 450.00

T10 Tax Compliance-100 (15439096) Vega,John 0 (US012979885) Worked on Analyze Workbook for Mervyns. 18-May-2011 5.0 150.00 750.00

T10 Tax Compliance-100 (15439096) Vega,John D (US012979885) Worked on Analyze Workbook for Mervyns 19-May-2011 8.0 150.00 1,200.00

T10 Tax Compliance-100 (15439096) Vega,John D (US012979885) Analyze Workbook Upated Sch. K, Partner 23-May-2011 10.0 150.00 1,500.00

Info, and Debt tabs.

T10 Tax Compliance-100 (15439096) Vega,John 0 (US012979885) Analyze Workbook Upaled Sch. K, Partner 24-May-2011 8.0 150.00 1.200.00

Info, and Debt tabs

T10 Tax Compliance-100 (15439096) Song,Sileryun (US012903652) RIF & review PY AW, CY TB, communicate 03-May-2011 4.0 150.00 600.00

expectations to staff

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) R!F & review PY AW. CY TB, communicate 05-May-2011 3.0 150.00 450.00

expectations to staff

T10 Tax Comp!iance-100 {15439096) Song.Saeryun (US012903652) work on AW 10-May-2011 3.0 150_00 450.00

TiD Tax Compliance-100 (15439096) Song,Saeryun (US012903652} work on AW 11-May-2011 8.0 150.00 900.00

T10 Tax Compliance-100 {15439096) Song.Saeryun (US012903652) dratl open items & missing PBC info list & 12-May-2011 ,.0 150.00 150.00

email staff of what's expected

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) disc w/ staff re timing, partner info O&A, etc. 20-May-2011 OA 150.00 60.00

110 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) Q&As wl preparer on AW re gift card 23-May-2011 '·' 150.00 315.00

deferred revenue, review 2008 & 2009 wps,

etc.

T10 Tax Compliance-100 (15439096) Song,saeryun (US012903652) review team members' ARMS & send out 25-May-2011 0.7 150.00 105.00

scheduling emails

T10 Tax Compllance-100 (15439096) Song,Saeryun (US012903652) review AW & rollforward capital accls 31-May-2011 6.0 150.00 900.00

workbook



aJ./ ERNST & YOUNG

Menryn's, LLC Mr. David Robson Chie fExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


LUU !Jlaza Unve Secaucus, NJ 07094


July 12, 2011


EIN: 34-6565596

Fourth progress billing for professional services rendered from June 1, 2011 through June 30, 2011 in connection with U.S. federal and state and local income tax return for Mervyn's Inc., in accordance with our Statement ofWorkBusiness Tax Preparation Tax Year 1/1/2010- 12/31/2010 dated October 21, 2010.

Employee J anne K t~ang Saeryun Song John Vega

Rank Hours Bill Rate Invoice Total Senior Manager 0.8 $480 Staff 27.1 $150 Staff 23.0 $150

Total 50.9

Total Due


Due Upon Receipt

CLIENT COPY

$384 4,065

$7,899

$7,899


REMITTANCE ADVICE




Total Due

July 12, 2011


EIN: 34-6565596


Wire Transfer: ACH Transfer: Wachovia Bank, KA. PA

ABA#: 031201467: Swift code: PNBPUS33

Wachovia Bank, N.A. Philadelphia, PA

ABr\# 031000503

Account name: Ernst & C .S. LLP

A/C#:20000325&7256

Account name: Ernst &

' 2000032587256

Reference Client am/Invoice Number on Electronic Transmittal

U.S. LLP

$7,899



Song,Saeryun 02~Jun~20 11 1.60 150.00 240.00

email. etc.

T10 Tax Comoliance~100 (15439096) Sono.Saervun (US012903652) review AW & rollforward capital accts 03-Jun-20 11 6.00 150.00 900.00 T10 Tax Compliance-100 (15439096) Kuanq,Jiemin (US012444642) received partnership abandonment notication 03~Jun-2011 0.50 480.00 240.00 T10 Tax Compliance-100 (15439096) Vega,John D (US012979885) AW 03-Jun-2011 8.00 150.00 1,200.00

T10 Tax Compliance~100 (15439096) Vega,John D (US012979885) AW and Import 06-Jun-2011 4.00 150.00 600.00

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) email comm w/ John re. time-line & w/ Scarlet 06-Jun-2011 0.40 150.00 60.00

re. PBC open items

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) reveiwAW 2nd round 06-Jun-2011 1.70 150.00 255.00

T10 Tax Compliance-100 (15439096) Vega,John D (US012979885) AWand Import 07-Jun-2011 3.00 150.00 450.00

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) comm w/ John on return prep & w/ team re. 07-Jun-2011 0.60 150.00 90.00

time-line

T10 Tax Compliance-100 (15439096) Vega,John D (US012979885) AW and Import 08-Jun-2011 2.00 150.00 300.00

T10 Tax Compliance-100 (15439096) Vega,John D (US012979885) AW and Import 09-Jun~2011 4.00 150.00 600.00

T10 Tax Compliance-100 (15439096) Song,Saeryun (USO 12903652) review PBC email on add'l PBC tax info 10-Jun-2011 0.80 150.00 120.00

requested, update eDocs

T10 Tax Compliance-100 (15439096} Vega,John D (US012979885) GoSystems 1120 work 13-Jun-2011 2.00 150.00 300.00

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) disc w/ Scarlet re CY issues, draft open rtem 13-Jun-2011 2.00 150.00 300.00

notes, update eDocs

T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) review AW & returns by prepare, prep & 20-Jun-20 11 8.00 150.00 1,200.00

update AW & returns- did preparer job to

wrap up for manager review since he was

resiqninq T10 Tax Compliance-100 (15439096) Song,Saeryun (US012903652) review AW & returns by prepare, prep & 21-Jun-2011 6.00 150.00 900.00

update AW & returns did preparer job to

wrap up for manager review since he was

resiqninq T10 Tax Compliance-100 (15439096) Kuang,Jiemin (US012444642} check w/Scarlet and updte Jeff on status 28-Jun-2011 0.30 480.00 144.00



E!J ERNST & YOUNG

Mervyn's, LLC Mr. David Robson ChiefExecutive Oflicer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


LIJU naLa unvc Secaucus, NJ 07094


August 25, 20ll

PLEASE REMITID: Ernst & Young LLP Dept. 6793 Los Ange Jes, CA 90084-6793

EIN: 34-6565596

Fifth progress billing for professional services rendered from July 1, 2011 tlu·ough July 31, 2011 in connection with U.S. Federal and State and local income tax return for Mervyn's Inc .. in accordance with our Statement of WorkBusiness Tax Preparation Tax Year 1/1/2010 - 12/31/2010 dated October 21, 2010.

Employee Rani< Hours Bill Rate Invoice Total WingWaiTam Manager 20.5 $390 Saerynn Song Staff 6.0 $150

Total 26.5

Total Due

PLEASl Pi\ Y BY INVOICE NlJ\IBFR AND INCLOSE REMITTANCE ADVICE Due Upon Receipt

CLIENT COPY

$7,995 900

$8,895

$8,895


REMITTANCE ADVICE

gjJ ERNST & YOUNG TNVOIO~ NUMBER: US0130479899

Mervyn's, LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Stc 300 Pleasanton, CA 94588


Total Due

August 25, 201 I


EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER INFORJY!ATTON

Wire Transfer: WJchovi<~ Hank. N.:\. PhllaJciphicL PA

ABA#: 031201467; S\\·ifr t:ndl': P"l\:l~PUS3~

Account nan1c·. Ernst & Young US. LLP

A/C#· 200003251-\7256

ACH Transfer: Wachovia Bank. N.A. Phil<Jddphia, PA

ABA#: OJ I 000503

Account name: Ernst & Young, U.S. LLP

.A/01: 2000032587256

Reference Client and Invoice Number on ElecTronic 1'rommittal

$8,895


I T10 Tax Compliance-100 {15439096)

T10 Tax Como!iance-100 (15439096) T10 Tax Comoliance-100 (15439096) T10 Tax Compliance-100 (15439096)


T10 Tax Cornpliance~iOO (15439096)

T1 0 Tax Cornpliance-100 (15439096)



Rofijrarico

Song.Scwryun (US01L90'3552)

Tam, Wing Wai (US012418405)

Tuon.Wing Wai (US012A18405)

Song,Saoryun (US0129031352)

TiOlm.\'Jing 'IV.:li (US012418405)

Song.Sanr<JUt1 (lJSO 12903652)

Oesi:iiPtici_n':

d'1sc wi Scarlet re open items & comments

Reviewed analyze workbook, income Reviewed analyze workbook, income work on to wrap up TR draft

Revised AW and tax return with revised TB from client went over the updated AW, allocation workpaper and tax return with Meg prep SMLLC returns for Mervyn's Brands LLC & Mervyn's LLC

f[lcui~Oate: ~ '--H!:i_Um_}--,

06-Jul-2011 1.00 150.00 150.00 07-Ju!-2011 8.00 390.00 3.120.00 08-Jul-201 1 4.00 390.00 1,560.00 08-Jul-2011 2.00 150.00 300.00 12-Jul-2011 8.00 390.00 3,120.00

13-Jul-2011 0.50 390.00 195.00

15-Jul-2011 3,00 150.00 450.00

26.5 8,895.00


€.!/ ERNST & YOUNG

Mervyn's, LLC Mr. David Robson ChicfExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588



INVOICE NUMBER: USOI30489955

September 19,2011

PLEASE REMIT ID: Ernst & Young LLP Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Sixth progress billing for proressional services rendered from August I, 20 II through August 31, 2011 in connection with U.S. Federal and State and local income tax return for Mervyn's Inc., in accordance with our Statement of Work-Business Tax Preparation Tax Year 1/1/2010 - 12/31/2010 dated October 21, 2010.

Employee Rank Hours Bill Rate Invoice Total Jeff Franco Partner 2.5 $585 Jamie Kuang Senior Manager 5.0 $480 WingWaiTam Manager 6.0 $390

Total 13.5

Total Due


$1,463 2,400 2,340

$6,203

$6,203


REMITTANCE ADVICE

a!/ ERNST & YOUNG INVOICE NUMBER: USOl30489955

Mervyn's, LLC Mr. David Robson ChicfExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

September 19, 2011


EIN: 34-6565596


Wire Transfer: Wachovia Bank, N.A. Philadelphia, PA


Account name: F..mst & Young U.S. LLP

A!C#: 2000032587256

ACH Transfer: Wachovia Bank, N.A. Philadelphia PA

ABA#: 031000503


A/C#:2000032587256

Re[erem:e Client and In mice Nunth(!l' on Eledronic Transmittal

$6,203


Mervyn's 12131/10 Tax Compliance@ 8/31111

T10 Tax Compliance-100 (15439096) tax returns 01-Aug-2011 20 480 960.00

T10 Tax Compliance-100 (15439096) Kuang,Jlemin (US012444642) Reviewed lax returns 02-Aug-2011 20 480 960.00

T10 Tax Compliance-tOO (15439096) Tam, Wing Wai (US012418405) Discussed tax return with Jamie 02-Aug-2011 1.0 390 390.00

T10 Tax Compliance-100 (15439096) Tam, Wing Wai (US012418405) Revised lax return per Jamie's comment 02-Aug-2011 1.0 390 390.00 Review 2010 federal and CA partnership returns

Meet with Jamie and Scarlet to discuss abandonment

of partnership interest by Sun Capital and other

T10 Tax Cornpliance-100 (15439096) Franco,Jeffrey S {US011410868) issues 04-Aug-2011 2.0 585 1.170.00

T10 Tax Compliance-100 (15439096) Kuang,Jiemin (USD12444642) Met with Jeff to review lax returns 04-Aug-2011 1 0 480 480.00

T10 Tax Compliance-tOO (15439096) Tarn, Wing Wai {US012418405) Met with Jeff and Jamie on 2010 tax return 04-Aug-2011 1 0 390 390.00 Updated K-1 footnotes and prepared drafted returns to

T10 Tax Compliance-100 (15430006) Tam, Wing Wai (US012418405) the client 04-Aug-2011 20 390 780.00 Monitor communications between management and

T10 Tax Comptiance-100 (15439096) Franco,Jeffrey S (US011410868) our team re: providing partners with a draft K-1. 16-Aug-2011 0.5 585 292.50 Replied client's email regarding various items on !ax

T10 Tax Compliance-tOO (15439096) Tam, Wing Wai {US012418405) return 31-Aug-2011 1 0 390 390.00



go ERNST & YOUNG



LUll naza unve Secaucus, NJ 07094


October31, 2011

PLEASE REMIT1D: Ernst & Young LLP Dept. 6793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Seventh progress billing for profussionaLservices rendered fromSeptember l, 20 II through September 30, 2011 in connection with U.S. Federal and State and local income tax return for Mervyn's Inc., in accordance with our Statement ofWork-Busincss Tax Preparation Tax Year 11112010 - 12/31/20 I 0 dated October 21, 20 I 0.

Employee Rank Jeff franco· .... ----------- ------i'artner ---

Jamie Kuang Saeryun Song

Senior Manager Staff

Total

Hours Bill Rate L.1}------- $51l5

1.0 $480 __ _:.4::::..3_ $150

7.3

Total Due

Invoice Total $Ll70

480 645

$2,295

$2,295


Due Upon Receipt

CLIENT COPY


REMITTANCE ADVICE

aJ/ ERNST & YOUNG

Mervyn's, LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Stc 300 Pleasanton, CA 94588


Total Due


October31,2011

PLEASE REMIT 1D: Ernst & Young LLP Dept. 6793 Los Angeles. CA 90084-6793

EIN: 34-6565596

. --------------------- ---sz;z<rs-----


Wire Transfer: Wachovia Bank. N.A. Philadelphia, PA


A.::count name: Ernsl& Young U.S. LLP

A,'Cfl: 200003251\7256

ACH Transfer: Wachovia Bank, N.A. Philadelphia. PA

ABA# 03 I 000503


A!C#: 2000032587256

Reference Client and Invoice Numheron Electronic Transmittal



110 Tax Compliance-100 (15439096)



T10 Tax Compliance-100 {15439096)


T10 Tax Compllance-100 (15439096)

T10 Tax Compllaoce-100 (15439096)


Mervyn's 12131110 Tax Compliance@ 9130111

Fram;o,Jeffrey S (US011410868)

Franco,Jeffrey S (US01141 0868)

Kuang.Jiemin (US012444642)

Kuang,Jiemin {US012444642)


Song,Saeryun [US012903652)


Song ,Saeryun (US012903652)

Song,Saeryun (U$012903652)

-~:,.ri~~Crfpti\?·n-~' -·· Review correspondence from Gail Greer re· changes

requested to balance sheet Discuss how difficult this

change is with Scarlet. Coordinate timing of filing with

hoc Monitor correspondence with Davie! Robson to confirm

that returns are timely flied.

finalize return, K-1 package. efiling

finalize return, K-1 package, eflling

clear diagnostics & process fed return fore-filing

update return per client review & request for

processmg

check fed e-file status, org de!iverables folder in

eDocs. etc.

prepare return packages for processing - Holdings

LLC, Brands LLC, & Mervyn's LLC

review processed returns, check eDocs. print oul K-1

pkgs & save to CD deliverable, etc.

-·incUfoaie -·Hou-rs: .-Bi!~Rate .. ,SERFee

13-Sep-2011 1.0 585 585.00

14-Sep-2011 1.0 585 585_00

14-Sep-2011 0.5 480 240.00

15-Sep-2011 0.5 480 240_00

13-Sep-2011 0.4 150 60.00

13-Sep-2011 1.0 150 150.00

14-Sep-2011 0.6 150 90.00

19-Sep-2011 16 150 240_00

20-Sep-2011 0.7 150 105.00



S!J ERNST & YOUNG

Mervyn's Holdings LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


LVU Ylaza unvc Secaucus,NJ 07094


March 21,2012

PLEASE REMIT ID: Ernst & Young US LLP PO Box 846793 Los Angeles, CA 90084-6793

EIN: 34-6565596

First progress billing for professional services rendered from October 1, 2011 through February 29, 2012 in connection with U.S. Federal and State and local income tax returns for Mervyn's Holdings LLC, in accordance with our Statement ofWork - Business Tax Preparation Tax Year 1/1/2011 - 12/31/2011 dated October 21, 2011.

Employee Rank Hours Bill Rate Invoice Total JeffFranco Partner 1.5 $585 $878 Jamie Kuang Senior Manager 2.7 $480 1.296 Saeryun Song Staff 26.8 $150 4,020 Justin Rucker Staff 41.8 $150

Total 72.8 $12,464

Total Due $12,464

BY

CLIENT COPY


REMITTANCE ADVICE

i!./ ERNST & YOUNG INVOICE NUMBER: US0130593137

Menryn's Holdings LLC Mr. David Robson ChiefExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

March 21,2012

PLEASE REMIT ID: Ernst & Young US LLP PO Box 846793 Los Angeles, CA 90084-6793

EIN: 34-6565596


Wire Transfer: Wells Bank, NA

l2l000248: Swift code: WFBIUS6S

U,S. LLP Account name: Ernst &

2000!)3 2587256

U.S LLP

$12,464


Mervyn's12/31111 Tax Compliance@ 2129112

Engagement Reference Desenptioi) Incur Dale Hours Blll Rate SERFee T 2011 Tax Compliance (15964506) Kuang,Jiemin (US012444642) follow FY 11 tax SOW, 06-0ct-2011 0.4 480 192.00 T 2011 Tax Compliance (15964506) Kuang,Jiemin (US012444642) Mervyn's_ SOW 18-0ct-2011 1,0 480 480.00 T 2011 Tax Compliance (15964506) Franco.Jeffrey S (US011410868) Review and approve SOW for 2011 compliance Coordinate 21-0ct-2011

With JM to ISSue to chent 0.5 585 292.50 T 2011 Tax Comphance (15964506) Kuang,Jiemin (US012444642) Mervyn's fee applica1ton court conference 18-Nov-2011 1.0 480 480.00 T 2011 Tax Compliance (15964506) Rucker, Justin (US013070810) RevieWing pnor year workpapers 30-Jan-2012 1.0 150 150.00 T 2011 Tax Compliance (15964506) Rucker,Jus!in (US013070810) ReVIWing pnor year workpapers 31-Jan-2012 2.0 150 300.00 T 2011 Tax Compliance (15964506) Rucker,Justin (US013070810) Rolling forward analyze workbook from 2010 to the current 06-Feb-2012

year ended 2011 3.3 150 495.00 T 2011 Tax Compliance (15964506) Song.Saeryun (US012903652) draft email to request add' I pbc items, review PY notes on PY 06-Feb-2012

open 1tems & apply to CY, create custom tab on 1nterset 1ncome, etc 2.9 150 435.00

T 2011 Tax Compliance (15964506) Song,Saeryun (US012903652) troublesnootlng wl PY AW RIF, manually RIF to 2011. format 06-Feb-2012 pbc TB to fit AW. import TB. analyze TB for diff in CY beginmng & PY end1ng equity bals, on-the-job training on what/how to do wl AW M adj, etc 3.2 150 480.00

T 2011 Tax Compliance (15964506) Song,Saeryun (US012903652) rview of pbc TB, kick-off meeting, disc wl staff on expectations, 06-Feb-2012 etc 0.8 150 120.00

T 2011 Tax Compliance (15964506) Rucker. Justin (US013070810) 30 min Mervyn's meeting. 4 hrs Rolling forward the capital 08-Feb-2012 account workpapers 4.5 150 675.00

T 2011 Tax Compliance (15964506) Song Saeryun (US012903652) review py capital roll wb & assgin cy roll to staff. diSC 08-Feb-2012 expectations & what to do to roll capital acct wb 1.3 150 195

T 2011 Tax Compliance (15964506) Rucker.Just1n (US013070810) Importing the new tnal balance from the client Mak1ng 13-Feb-2012 adJUSting jOumal entnes 4.5 150 675.00

T 2011 Tax Compliance (15964506) Rucker,Just1n (US013070810) Mervyn's meet1ng on new tnal balance 13-Feb-2012 0.5 150 75.00 T 2011 Tax Compliance (15964506) Song,Saeryun (US012903652) review dient emai!s re updated TB, reconciliation, & FTB 13-Feb-2012

notice. disc w/ mgr on-the-job tra1n1ng staff on what to do w/ AW, M adjs, & how to make AW balance 1.2 150 18000

T 2011 Tax Compliance (15964506) Franco,Jeffrey S (US011410868) Review time charged last week to ensure all t1me posted 14-Feb-2012 applicable to th1s client Authonze tor invo1ce and follow-up on retention billing. 0.5 585 292.50

T 2011 Tax Compliance (15964506) Rucker,Justin (US013070810) Mervyn's meet1ng wrth Meg Song 14-Feb-2012 1.5 150 225.00

T 2011 Tax Compliance (15964506) Rucker, Justin (US01307081 0) Reviewing the workpapers for open 1tems 14-Feb-2012 1.0 150 150.00

T 2011 Tax Compliance (15964506) Rucker,Justin (US01307081 0) Updating joumal entries and adding partner information for 14-Feb-2012 analyze workbook. 3.5 150 525.00

T 2011 Tax Compliance (15964506) Song.Saeryun (US012903652) quick review of Ms & AW tabs updated by staff, disc/meeting 14-Feb-2012 wl Justin on updating partner related tabs 1n AW. on-the-job training on special allocation/allocation °/oslbook-tax capital, Q&A's etc 1.8 150 270.00

T 2011 Tax Compliance (15964506) Rucker,Juslin (US013070810) Completing Schedule K. partner information and special 15-Feb-2012 allocations in analyze workbook, and updat1ng capita! rollforward 2.5 150 375.00

T 2011 Tax Compliance (15964506) Rucker,Justln (US013070810) Reviewing Mervyn's SMLLC worl<papers and retum 16-Feb-2012 1.5 150 225.00

T 2011 Tax Compliance (15964506) Song,Saeryun (US012903652) review non-K-1 tabs tn AW and wnte up rev1ew comments to 16-Feb-2012 staff 1 3.8 150 570.00

T 2011 Tax Compliance (15964506) Rucker.Just1n (US013070810) C!eanng revtew comments on workpapers 1n analyze 17-Feb-2012 workbook and the capital ro!Jforward 3.0 150 450.00

T 2011 Tax Compliance (15964506) Rucker.Just1n (US013070810) Meeting on rev1ew comments from Meg Song 17 -Feb-2012 0.5 150 75.00 T 20111ax Compliance (15964506) Song,Saeryun (US012903652) d!sc/q&a w/ staff 1 on review comments, on-the-Job coaching 17 -Feb-2012

on AWffRCsiJEs, etc 0.9 150 135.00

T 2011 Tax Compliance (15964506) Song,Saeryun (US012903652) review & update AW for MJEs, reclass JEs, partner info. etc. 20-Feb-2012 revrew & update capital accts roll for bookf704(b)ltax income allocation °/os/amounts, update allocation %s 1n AW to flow to partner info, d bt allocaiton. Sch K, state A&A 754 adj, etc . update eDocs wl TSA, PBCs, 2011 estimate deliverables, etc 10.1 150 1.515.00

T 2011 Tax Compliance (15964506) Franco,Jeffrey S (US011410868) Meet with Scarlet Tam to determine the current status of retum 22-Feb-2012 preparation 0.5 585 292.50

r 2011 Compliance ( 15964506) Rucker.Justin (US013070810) Mervyn's Mervyn's analyze workbook into 22-Feb-2012 GoSystem and for cons1s 2.5 150

T 2011 Tax Compliance ( 15964506 J Song.Saeryun (US012903652) on-the~JOb tra1n1ng & disc w/ Just1n on 2nd rev1ew notes on AW 22-Feb-2012 & capital roll wp. exporting AW to locator, & return prep expectations 0.8 150 120.00

T2011 TaxComp!iancet15964506) Rucker.Justrn (US013070810) Revrewrng Mervyn's LLC and Mervyn's Brands LLC 24-Feb-2012 workpapers 150

T Tax Compliance (15964506) Rucker. Justin (US013070810) the current 24-Feb-2012 diagnostics

current year return aga1nst the pnor year return 3.0 150

T2011 (15964506) Kuang,Jiemin (US012444642) billing 27-Feb-2012 0.3 480 144.00

Tax Compliance (15964506) Rucker.Justrn (US013070810) 27-Feb-2012 150 375.00

Tax (15964506) Rucker,Just:n (US013070810) to the Ho!dJngs. Mervyn's 28-Feb-2012 returns prepanng state

4.0 150



Ell ERNST & YOUNG

~uu l~wza unve Secaw.:us, NJ 07094


Mervyn's Holdings LLC Mr. David Robson Chief Executive Officer 6200 Stoncridgc Mall Rd. Ste 300 Pleasanton, CA 94588


May2, 2012

PLEASE REMIT TO:

Ernst & Young US LLP PO Box 846793 Los Angeles, CA 90084-6793

EIN: 34-6565596

Second progress billing for professional services rendered fi·om March 1, 2012 through March 31, 2012 in connection with U.S. Federal and State and local incorne tax retw·ns lor Mervyn's Holdings LLC, m

accordance with our Staternent of Work- Business Tax Preparation Tax Year January I, 2011 -December 31,2011 dated October21, 2011.

EmJ!IO:'[ee Rank Hours BiD Rate Invoice Total Wing WaiTam Manager 8.5 $390 Saeryun Song Senior 15.5 $330 Justin Rucker Staff 12.0 $150

Total 36.0

Total Due

Due to our r .. cal year end close, your payment is appreciated prior to June 29,2012.

Thank You!

PLEASE I' A Y BY INVOICE NUMl3ER AND ENCLOSE REMITTANCE ADV!Cfc Due Upon Receipt

CLIENT COPY

$3,315 5,115 1,800

$10,230

$10,230


REMITTANCE ADVICE

a!/ ERNST & YouNG INVOICE NUMBER: US0130620508



Total Due

May 2, 2012

PLEASE REMIT 1D:


EIN: 34-6565596

ELECTRONIC FUNDS TRANSFER lNFORMATlON

Wire Transfer: Wells Fargo Bank, NA

ABA#: !2!00024R: Swift code: WFBIUS6S

Accoun! name: Ernst & Young U.S. LLP

A/C#: 2000032587256

ACH Tr·ans fer: Wells Fargo Bank, NA.

ABA# 121000248

Account name: Ernst & Young U.S LLP

AIC# 2000032587256

Reference Client und Invoice Number on Electronic Transmittal

$10,230


Mervyn's 12131/11 Tax Compliance@ 3131/12

Eng~g-~~ot~·.\, '·::··;·_:..:-,c:>_:· .. ::_,-< :<;:;:-- · ReteieriCe -~:,_·: .-:t;i_~W-~Pt!Qif.-P'''' ,.,,;;<::~·'i-"' c·;-:,:-·::~';' · --·.;~·-tl)-ourtita_lft ·{:- ':--HOuiiF·:-: BJII.Rata···" -f;ERf6~·-,:: '~-.:'.;:.--:

T 2011 Tax Complianca (15964506} Rucker.Justin (t.iS01io7o'si0)' Making co~malic changes to the returns and CQmp!eting the 02-Mar-2012 state returns 25 150 375.00

T 2011 Ta:< Compliance (15964506) Rucker.Justin (US013070810} Making CQSmehc changes to the Mervyn's Holdings, Mervyn's 02-Mar-2012 Brands and Mervyn's LLC returns and prepanng state retums lor these entities " 150 600 00

T 2011 Ta:< Compliance (15964506) Tam, Wing Wai (US012418405) Rev1ewed analyze workbook and mcome allocahon 26-Mar-2012 50 3'0 1,950.00

T 2011 Tax Complianca (15964506) Song,Saeryun (US012903652} Holdings LlC - review return drafts & write rev1ew comments 27-Mar-2012 " 330 1,518.00 T 2011 Tax Compliance (15964506} Song,Saeryun (US012903652) d1sc w/ Scaflet & Justm re review comments & status update 27-Mar-2012 06 '30 198.00

T 2011 Tax Compliance (15964506) Rucker,JuslHl (US013070B10) Claanng review comments 28-Mar-2012 " '" 525 00 T 2011 Tax Compliance (15954506) Song.Saeryun (US012903652) review Mervyn's LLC & Brands LLC returns & "'~om<r 28-Mar-2012

wor~~he<rt. wnle rav1ew comments. & comrn wl Justin 3.;> 330 1.056 00

T 2011 Tax Compliance {15964506) Song.Saeryun (U8012903652J Holdings LLC -go over rev•ew comments w/ Justin tor updatoo 28-Mar-2012 & expecla!ions. q&a (on the ]Ob tra1n11191 " 330 330.00

T 201 t Tax Compliance (15964506) Rucker.Jushn (US0130701310) Cleanng revrew comments 29-Mar-2012 2.0 150 300 00

T 2011 Tax Compliance (15964506) Song.Saeryun (U$012903652) Mervyn's Holdings -2nd round review of return draft & \lpdate 29-Mar-2012 1llor manager rev>ow J 0 330 990 00

T 2011 Tax Compliance (15964506) Song.Saoryun (US012903652) q&e wl Just1n on GoSys 1nputs orCA M 1tems & LLC •ncome 29-Mar-2012 w• 0.4 330 132.00

T 2011 Tax Compliance (15964506) Song,Saeryun (US012903052) busy season overtime parking. approved by PPED · Robyn 29-Mar-2012 Dahlin (split balwoe 15964506 & 15956691} 0.0 330 0 00

T 2011 Tax Complrance (15964506) Song.Saeryun (US012903652) clear review notes & update SMLLC returns sinC<J staff was not 29-Mar-201? available 10 update it lor manager review. GoSystem troubleshooting · need to call GoSys 2.7 330 891 00

T 2011 Ta~ Compliance (15964506} Tam.Wing Wat (US012418405) revtewed tax return 30-Mar-2012 3.5 390 1,365.00

Business Return Preparation Tota! 36.0 10,230.00


<.\1\J I (« .• 1'.<.< L/1 1>\..

Secaucus, NJ 07094

E!J ERNST & YOUNG INVOICE NUMBER: US0130677602

Mervyn's Holdings LLC Mr. David Robson ChicfExecutive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


August 16,2012

PLEASE REMIT lD: Ernst & Youn~ US LLP PO Box 84679:1 Los Angeles, CA 90084-6793

EIN: 34-6565596

Final billing for professional services rendered fi·om April I, 2012 through May 31. 2012 in cormection with U.S. Federal and State and local income tax returns for Mervy11's Holdings LLC, in accordance \vitl1 om Statement of Work - Business Tax Preparation Tax Y car January I, 20 II -December 31. 2011 dated October 21. 2011.

Em~loycc Rani< Hours Bill Rate Invoice Total JeffFranco Jiemin Kuang WingWaiTam Saeryun Song

Partner 0.5 $585 Senior Manager 2.0 $480 Manager 3.0 $390 Senior 2.4 $330 Total 7.9

Total Due

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE RE!\.11'TTANCE ADVICE

Due Upon Receipt

CLIENT COPY

$293 960

1.170 792

$ 3,215

$3,215


REMITTANCE ADVICE

!i!J ERNST & YOUNG INVOICE NUMBER: US0130677602

Mervyn's Holdings LLC Mr. David Robson Chief Executive Officer 6200 Stone ridge Mall Rd. Ste 300 Pleasanton, CA 94588


Total Due

August 16,2012

PLEASE REMIT TO:


EIN: 34-6565596


Wire Transfer: Wells Fargo Bank. N/\

ABA#: !21000248: Swift coJe: WFBIUS6S


AiC#: 200003258725()

ACH Transfer: Wdls Fargo Bank, NA

ABA#: 1210002,18


A/C#:2000032587256

Reference Client and Invoice /Vumher on ElecJronic Tmnsmittttl

$3,215


!"nga_·gamen~ T 2011 Tax Compliance (15964506) T 2011 Tal< Compliance (15964506)

T 2011 Tal< Compliance (15964506)

T 2011 Tal< Compliance (15964506) T 2011 Ta1< Compliance (15964506) r 2011 Tax Compliance (15964506)

1 2011 Tax Compliance (15964506)

Mervyn's 12131111 Tax Compliance from 411112 through 7131112

RefeJllnce Tam.Wng Wai (US012418405) Song,Saeryun (US012903652)

Franco,Jetlrey S {US011410868)

Kuang.Jicmin (US012444642} Song,Saeryun (U$012903652) Song,Saeryun (US012903652}


b&_Sciiptiqn Reviewed !a1< return Clear manager review comments on returns for all three en!ilies & udpate drafts Review court order regarding cancellation of upcoming creditor committee rneelillg and follow up on our 20% reten!ion invoices to detennine if we are now eligible to be oaid. reviewed tal< return and sent draft to client email 8453-PE to client troubleshooting wl fed e-fiting & clear diagnostics, e-file fed. create deliverable copy of returns for processing, reQuest processinQ for all entities review processed returns & CD for mailing


lncor-Date Ho'u'rs' Bill-Ra-t& SERF9e 06-Apr-2012 3.0 390 1,170.00 10-Apr-2012

0.7 330 231_00 12-Jun-2012

0.5 585 292.50 05-Jul-2012 2.0 480 960_00 26-Jul-2012 0.2 330 66.00 30-Jul-2012

1.2 330 396.00 31-Jul-2012 0.3 330 99.00

7.9 3,214.50


aJ1 ERNST & YOUNG

Emst & Young LLP 200 Plaza Drive Secaucus, NJ 07094


Mervyn's Holdings LLC Mr. David Robson ChiefExecutive Officer 6200 Stoneridge Mall Rd. Ste 300 Pleasanton, CA 94588


March 29, 2013

PLEASE REMIT TO: Ernst & Young US LLP PO Box 846793 Los Angeles, CA 90084-6793

EIN: 34-6565596

First billing for professional services rendered from December 17, 2012 through February 28, 2013 in connection with U.S. Federal and State and local income tax returns for Mervyn's Holdings LLC, in accordance with our Statement ofWork- Business Tax Preparation Tax Year January 1, 2012-December 31,2012 dated December 17,2012.

(Please see attached)

Total Due


CLIENT COPY

$4,139


aJ/ ERNST & YOUNG Invoice Number: USO 130806286 March 29, 2013

Consulting Services

EmElo~ee Rank Hours Bill Rate Invoice Total Jacob Blank Partner 1.5 $585 $878 Jiemin Kuang Senior Manager 3.2 $480 $1,536 Saeryun Song Senior 0.1 $330 $33

Subtotal 4.8 $2,447

Fee I Employment Applications

EmElo~ee Rank Hours Bill Rate Invoice Total Jeff Franco Partner 1.0 $585 $585 Saeryun Song Senior 0.2 $330 $66

Subtotal 1.2 $651


EmElo~ee Rank Hours Bill Rate Invoice Total Jiemin Kuang Senior Manager 0.3 $480 $144 Saeryun Song Senior 0.9 $330 $297 Justin Rucker Staff 4.0 $150 $600

Subtotal 5.2 $1,041

Total due 11.2 $4,139


Attachment 1 : Page 1 of 1


REMITTANCE ADVICE




Total Due

March 29, 2013


EIN: 34-6565596



ABA#: 121000248; Swift code: WFBIUS6S


A/C#:2000032587256

ACH Transfer: Wells Fargo Bank, NA

ABA#: 121000248


A/C#:2000032587256


$4,139


Mervyn's 12/31/12 Tax Compliance from 12/17/12 through 2/28/13

;gflallnfiii IIili•·; it .•··•·.• ~f~(m;; ;; ... E1m XBf!P.tm1\M@K!IM1MKMMMEEI!EMl!!I1 M!M!I9D9&\Wii :rtH2~t~ii~l:~~~E§mi!1~1 III 1 T 12/31/12 Tax Compliance Kuang,Jiemin (US012444642) Review $166M settlement agreement (1.2); 17-Dec-2012 (16772901) look up prior year's tax return and email relevant

T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901) T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901) T 12/31/12 Tax Compliance (16772901) T 12/31/12 Tax Compliance (16772901)

T 12/31/12 Tax Compliance (16772901) T 12/31/12 Tax Compliance (16772901) T 12/31/12 Tax Compliance (16772901)

Blank,Jacob M (US010964969)

Kuang,Jiemin (US012444642)

info to Jacob Blank (0.3); search for settlement online (0.5) Review settlement agreement (1.0); phone call with David Robson to discuss the $166M settlement tax consequencies (0.5) Phone call with David Robson and Jacob Blank to discuss $166M settlement tax consequencies

Song,Saeryun (US012903652) Email client regarding 2012/2013 receipt of settlement income

Kuang,Jiemin (US012444642) Emails with David Robson regarding Sun Capital's questions on tax consequences of settlement

Kuang,Jiemin (US012444642) Attention to David Robson's question on merger of Brands and Mevyns' to holding

Consulting Services Total

Franco,Jeffrey S Review conflict schedule and independence (US011410868) responses from solicited parties (0.4); review

supplemental retention papers (0.6) Song,Saeryun (US012903652) Review supplemental retention application filed

01-17-13 Fee I Employment Applications Total

Kuang,Jiemin (US012444642) Respond to Carol Nielsen regarding CA LLC refund portective claims

Song,Saeryun (US012903652) Update OneSource DDT

Song,Saeryun (US012903652) Correspondence with Jiemin Kuang and Justin Rucker regarding ext/est (0.1 ); email client regarding 2012/2013 receipt of settlement income (0. 1)

Rucker,Justin (US01307081 0) Prepare draft of extensions

Rucker,Justin (US01307081 0) Review comments on extension package (0.3); revise same per comments (0.7)

Song,Saeryun (US012903652) Review extension package and draft comments


Grand Total

18-Dec-2012

18-Dec-2012

20-Feb-2013

23-Jan-2013

25-Feb-2013

15-Jan-2013

18-Jan-2013

01-Jan-2013

17 -Jan-2013

19-Feb-2013

20-Feb-2013

27 -Feb-2013

27 -Feb-2013

2.0 480 960.00

1.5 585 877.50

0.5 480 240.00

0.1 330 33.00

0.4 480 192.00

0.3 480 144.00 4.8 2,446.50

1.0 585 585.00

0.2 330 66.00 1.2 65i.OO

0.3 480 144.00

0.2 330 66.00

0.2 330 66.00

3.0 150 450.00

1.0 150 150.00

0.5 330 165.00 5.2 1,041.00

11.2 4,138.50


S1/ ERNST & YOUNG





April 30, 2013


EIN: 34-6565596

Second billing for professional services rendered from February 29, 2013 through March 31, 2013 in connection with U.S. Federal and State and local income tax returns for Mervyn's Holdings LLC, in accordance with our Statement of Work- Business Tax Preparation Tax Year January 1, 2012-December 31,2012 dated December 17,2012.


Total Due


CLIENT COPY

$1,768


§11 ERNST & YOUNG

Employee Jeff Franco Jiemin Kuang

Employee Jeff Franco Jiemin Kuang Saeryun Song

Invoice Number: US0130826184 April 30, 2013

Fee I Employment Applications

Rank Partner Senior Manager Subtotal


Rank Partner Senior Manager Senior Subtotal

Total Due

Hours 0.5 0.5 1.0

Hours 0.5 1.0 1.4 2.9

3.9

Bill Rate Invoice Total $585 $293 $480 ___ ....:.$....:...24,_.;0_

$533

Bill Rate Invoice Total $585 $293 $480 $480 $330 ___ $.;_4_62_

$1,235

$1,768


Attachment 1 : Page 1 of 1


REMITTANCE ADVICE




Total Due

April30, 2013


EIN: 34-6565596



ABA#: 121000248; Swift code: WFBIUS6S


A/C#:2000032587256

ACH Transfer: Wells Fargo Bank, NA

ABA#: 121000248


A/C#:2000032587256


$1,768



Engagement Reference Description Incur Date Hours Bill Rate SERFee T 12/31/12 Tax Compliance J. Kuang (US012444642) Reviewed time details and billing category 27-Mar-2013 (16772901) between tax compliance and advisory 0.5 480 240.00 T 12/31/12 Tax Compliance J. Franco (US011410868) Review Court submission documents for 2012 28-Mar-2013 (16772901) compliance invoice. Approve and have

notarized. 0.5 585 292.50 Fee I Employment Applications Total 1.0 532.50

T 12/31/12 Tax Compliance J. Kuang (US012444642) Reviewed extension and discussed questions 01-Mar-2013 (16772901) with Meg Song. Signed final extension package 1.0 480 480.00 T 12/31/12 Tax Compliance S. Song (US012903652) Review extenstion package, add estimated tax 02-Mar-2013 (16772901) vouchers, and get signature 0.6 330 198.00 T 12/31/12 Tax Compliance S. Song (US012903652) Draft assembly instructions (ATI) and save 04-Mar -2013 (16772901) processing draft in eDocs 0.5 330 165.00 T 12/31/12 Tax Compliance S. Song (US012903652) Request processing 05-Mar-2013 (16772901) 0.1 330 33.00 T 12/31/12 Tax Compliance J. Franco (US011410868) Discussion with Jamie re: Sun Capital position 07-Mar-2013 (16772901) on how additional funds contributed to the

partnership as part of creditor settlement should be treated. Make sure we are consulting with the EY bankruptcy team. 0.5 585 292.50

T 12/31/12 Tax Compliance S. Song (US012903652) Look up Sun's capital accts & email Jamie in 12-Mar-2013 (16772901) response to client request 0.2 330 66.00


Grand Total 3.9 1,767.00


E

REQUEST NUMBER: R13471805

Mervyn's Holdings LLCMr. David RobsonChief Executive Officer6200 Stoneridge Mall Rd. Ste 300Pleasanton, CA 94588

June 13, 2013

PLEASE REMIT TO:Ernst & Young US LLPPO Box 846793Los Angeles, CA 90084-6793

EIN: 34-6565596


Third billing for professional services rendered from April 1, 2013 through May 1, 2013 in connection withU.S. Federal and State and local income tax returns for Mervyn's Holdings LLC, in accordance with ourStatement of Work - Business Tax Preparation Tax Year January 1, 2012 - December 31, 2012 datedDecember 17, 2012.


Total Due $2,685

Due to our fiscal year end close, your payment is appreciated prior to June 28, 2013.Thank You!

Ernst & Young LLP200 Plaza DriveSecaucus, NJ 07094

PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE ADVICEDue Upon Receipt

CLIENT COPY


Invoice Number: June 13, 2013


Attachment 1: Page 1 of 1

Fee / Employment Applications Employee Rank Hours Bill Rate Invoice Total Jeff Franco Partner 1.0 $585 $585 Total 1.0 $585

Business Return Preparation Employee Rank Hours Bill Rate Invoice Total Jamie Kuang Senior Manager 0.8 $480 $384 Saeryun Song Senior 0.2 $330 $66 Justin Rucker Staff 11.0 $150 $1,650 Total 12.0 $2,100 Total Due 13.0 $2,685


REMITTANCE ADVICE

E

REQUEST NUMBER: R13471805

Mervyn's Holdings LLCMr. David RobsonChief Executive Officer6200 Stoneridge Mall Rd. Ste 300Pleasanton, CA 94588

June 13, 2013

PLEASE REMIT TO:Ernst & Young US LLPPO Box 846793Los Angeles, CA 90084-6793

EIN: 34-6565596


Total Due $2,685


Wire Transfer: ACH Transfer:Wells Fargo Bank, NA Wells Fargo Bank, NA

ABA#: 121000248; Swift code: WFBIUS6S ABA#: 121000248

Account name: Ernst & Young U.S. LLP Account name: Ernst & Young U.S. LLP

A/C#: 2000032587256 A/C#: 2000032587256



Engagement Reference Description Incur Date Hours Bill Rate SER FeeT 12/31/12 Tax Compliance (16772901)

Franco,Jeffrey S (US011410868) Review and approve draft invoice with March time and associated court filing document. Have approval notarized for submission.

30-Apr-2013

0.5 585 292.50T 12/31/12 Tax Compliance (16772901)

Franco,Jeffrey S (US011410868) Read email from bankruptcy counsel indicating that Mervyn's has emerged from bankruptcy. Call with J. Kuang to discuss impact of same.

01-May-2013

0.5 585 292.50Fee / Employment Applications Total 1.0 585.00

T 12/31/12 Tax Compliance (16772901)

Kuang,Jiemin (US012444642) Instructed Meg to request PBCs and kick off preparation

16-Apr-20130.3 480 144.00

T 12/31/12 Tax Compliance (16772901)

Song,Saeryun (US012903652) email PBC request, check with Justin for hours booked

16-Apr-20130.2 330 66.00

T 12/31/12 Tax Compliance (16772901)

Rucker,Justin (US013070810) Preparing the tax return workpapers for Senior review

30-Apr-20135.0 150 750.00

T 12/31/12 Tax Compliance (16772901)

Kuang,Jiemin (US012444642) Email back and forth on Sun's questions, and abandonmnet interest by Lubert

01-May-20130.5 480 240.00

T 12/31/12 Tax Compliance (16772901)

Rucker,Justin (US013070810) Preparing the tax return workpapers for Senior review

01-May-20136.0 150 900.00


Grand Total 13.0 2,685.00



EXHIBIT B


Case 08-11586-KG Doc 1060-3 Filed 11/25/08 Page 2 of 2Case 08-11586-KG Doc 7505-4 Filed 06/14/13 Page 2 of 3

Case 08-11586-K

G D

oc 1321-3 Filed 12/29/08 P

age 2 of 2

Mervyn's BK Property Tax Appeals@ 11 -30-QS

' ~~r~_perty Tax AJ?Pe!_!_S_v_?.l_ .. ____ ~~~J!l....!..!:farold John US01_2626~59 __ ..•

!

l t-'roperty T ~x _AP:P~~.!_ :}vcs _ .. I jCorum,Harold John US012626359

--: .. c~,flarold John U.S01262ila59T.O!at:-';,';:, ·: ·: ·

I Property Tax Appeal svcS !D!-!B.~)!iJ...~!I9ft U$012590015

lProperty Tax Appeal Svcs I DuBois,Brigit U$012590015 - .... -· --- -·- --r-·····--" . . . -·

[Property Tax Appeal Svcs -· .. ·------·

I . tp~~!3-.. !?~i~it US01259Qf?.~ 5 .•.

I Property Tax Apee~ §'!CS . _ . __ J.quso~~~r.~9~ US012590015

I Property Tax Appea!. ~-~-~~~i.~lBri9it US0125~~15 .

}Property Tax App~a~.~~-- _ j_l?_u60!~C.i!,i!il US0"12~99Q1 ? __ .

lP..rC?eertY Tax Ap~~ ?.1!.~----~.!l.~~!~!~~it US012590015

I Property Tax Appeal Sv~ ... ___ !DuBoi;~_!isit US_012590015

I Tax Appeal Svcs ~~~~i~,f~fie_it U$012590015

···------t-· ..

' .. -l-

··---1 ' ' --·-- f

·····----r· ;

-r· ·--·- ·--··--··-1- ...

lP_r~~rty Tax Appeal Sv~---·-__JOu~.is,Brigit U$012590015 ·

. ------m.:t:rU$01~~ ... ~ i

Parking: Auto Travel to San Bernardino and return for client property tax appeal hearing Mi!ea9e: AUtO"Tra\'elto San Bernafdino and return .for client property tax appeal hee~ring\\lrvine to San Bernardino and retum

.. ~-~ .. :.=:·(~{!;_j,:,<?i;:tf.:!,;:~."'·' Mise: Month~ Servi;;e fOr-~al~s -coinps reviews . fa~ ~~rvy~~s .1::19 -~a ring · -· _ ... Air: Mervyn's HQ Hearing- review sales comps, attend hearing · Reniarca·r.· Mervyn's HQ HearinQ - reView

-sales com_p~.-~ttencf hea~ ··- . RentaiCar: Mervyn's HQ Hearing - review , sales ~f!li?.S!_ ~tten~ hearing Taxi: Mervyn's HQ Hearing. review sales comps, attend hearing\\Hotel to Courthouse and back to Hotel Tons: MervYn's HQHeaMnQ : review sales comps, attend hearing\\Oakland to SFO airport

. Par1<.ing: Me,v;;n·s HQ Heariii9~ "reVieW sales

comp_~! a!te.~~--~~:;;'i:Cn'!g~~c .Dinner: Mervyn:s HQ Hearing- review sales

. comp~. ~tte~d. ~-~.a!i.!IL._ ·-··- ..... __ . Lodge: Mervyn's HQ Hearing - review sales

. comps, atte~~ ~.e<:~!i~----·- . . . . Parking: Mervyn's HO Hearing- review sales comps, attend

_!§12_1!._ __ 1_i

11/6/06-·--·--·-

11/12/06:

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11/13/0~~


IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · 2013. 6. 17. · IN THE UNITED STATES...

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Transcript of IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · 2013. 6. 17. · IN THE UNITED STATES...