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HomeMy WebLinkAbout06-08-05 , In re: Joseph D. and Jane W. Brenner Trust No. 21-2003-879 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA In re: Jane W. Brenner Trust UWO "B" No. 21-2003-881 Ii ORPHANS' COURT DIVISION In re: Jane W. Brenner Trust UWO "c" No. 21-2003-881 v No. 21-2004-087 In re: Nancy B. Blakely J No. 21-2003-883 JUDGE BAYLEY RESPONDENTNL\NUFACTURERSAND TRADERS TRUST COMPANY'S PETITION FOR A RULE TO SHOW CAUSE And now comes Respondent, Manufacturers And Traders Trust Company ("M&T Bank") and makes the within Petition for a Rule to Show Cause why its attorneys' fees should not be awarded, as specifically directed by this Court's Interim Order of Court of May 24, 2005, stating in support thereof as follows: 1. All Respondents herein have been jointly represented throughout this dispute by the law firm of Stevens & Lee, principally by Mark D. Bradshaw, Esquire with the assistance of other Stevens & Lee lawyers as necessary. 2. M&T Bank has paid all defense costs and fees incurred by the Respondents herein as the same have come due. 3. Attached hereto as Exhibit "A" are the full detailed time and expense statements which have previously been forward to M&T Bank and paid by M&T Bank. 4. The undersigned has reviewed Exhibit "A" for accuracy, and has subtracted all fees relating to two categories of time entries therefrom, the first being those entries relating to the transfer of Joseph Brenner, Jr.'s trusts to a successor trustee (spanning from January 13, 2 SLl 545002v1l66255.037 .,.... 2004 to February 9,2004); and the second being a time entry on October 12, 2004 which should have been billed to an unrelated M&T Bank matter. 5. Other than these two corrections, Exhibit "A" fairly and accurately represents the time and expenses incurred in M&T's defense of this action. 6. The undersigned's standard hourly rate is currently $350. For 2004, the undersigned's standard hourly rate was $325. 7. However, as a courtesy to M&T Bank (in consideration of the volume of work assigned by M&T Bank to Stevens & Lee) the actual rate charged by Stevens & Lee to M&T Bank for the undersigned's time relating to this engagement was $245 per hour for 2004 and $270 per hour for 2005. These discounted rates have been utilized in preparing this Petition. 8. As the attached itemization details, the legal fees incurred in Respondent's successful defense of this surcharge action (after the subtractions identified above) total Two Hundred Twenty-One Thousand, One Hundred Thirty-Three Dollars ($221,133.00). Expenses, including transcripts, photocopies and the like, total Nine Thousand Ten Dollars and Fifty-Four Cents ($9,010.54). Additionally, M&T Bank paid Five Thousand Six Hundred Fifty-Two Dollars ($5,652.00) directly to Auditor James D. Bogar, Esquire. 9. Consequently, the total defense costs through May 24, 2005 total Two Hundred Thirty-Five Thousand, Seven Hundred Ninety-Five Dollars and Fifty-Four Cents ($235,795.54). This amount does not include time spent since the release of the Court's Opinion and Order, or time spent reviewing the fee details and drafting this Petition, which fees will be added in the event a challenge to this Petition is filed and a hearing made necessary. 3 SLl 545002vI/66255.037 10. The Court has already determined that M&T Bank is entitled to be reimbursed its counsel fees, the only remaining question being the amount and reasonableness of said fees. 11. In the event no challenge is made to this Petition and the Rule is made absolute, M&T Bank intends to tax the fees against the Trusts proportionate to each Trust's asset value as compared to the value of the Trusts in the aggregate (otherwise stated, a trust having a value of twenty percent (20%) ofthe overall value of the Brenner Family Trusts would contribute a like share of the fees). WHEREFORE, M&T Bank respectfully requests leave of this Conrt to tax its defense costs and attorneys fees against the corpus of the Brenner Family Trusts in the amount and manner set forth herein, and as supported by the billing records attached hereto. -:r w-tl- b ,2005 Respectfully submitted, Date: STEVENS & LEE Q BY~~W~ Mark D. Bradshaw, Esquire 4750 Lindle Road P.O. Box 11670 Harrisburg, P A 17108 (717) 561-5258 Counsel for Respondents 4 SLl 545002vl/66255.037 , REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-002 CMC Bill date 09/30/02 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 07/31/02 CMC REVIEW DOCUMENTS AND RESEARCH - OFFICE CONFERENCE WITH BUD BABCOCK AND DAVID GORITY 3.00 hrs 320 /hr 08/18/02 CMC REVIEW BANK FILES 2.00 hrs 320 /hr 08/24/02 CMC DETAILED ANALYSIS OF 5 TRUST ACCOUNTS - RESEARCH RE PRUDENT INVESTOR RULE - DIVERSIFICATION/INVESTMENT INSTRUCTIONS IN VARIOUS DOCUMENTS - REVIEW CORRESPONDENCE FROM ATTORNEY MARTSON - PREPARE NOTES FOR CONFERENCE CALL 2.50 hrs 320 /hr 08/26/02 CMC REVIEW NOTES IN PREPARATION FOR CALL - CONFERENCE ' CALL WITH BUD BABCOCK/BILL DWYER/DAVE GORITY/CURT STAUFFER .70 hrs 320 /hr TOTAL FEES $ DISBURSEMENTS TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ TOTAL CHARGES FOR THIS BILL 960.00 640.00 800.00 224.00 2,624.00 .00 2,624.00 2,624.00 . REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-003 CMC Bill date 10/29/02 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 09/05/02 CMC REVIEW ACCOUNT STATEMENTS - EMAILS - PREPARE LETTER TO ATTORNEY MARTSON 1.80 hrs 320 /hr 09/16/02 CMC REVIEW COMMENTS TO DRAFT - REVISE AND SEND LETTER - EMAIL .30 hrs 320 /hr TOTAL FEES $ DISBURSEMENTS 09/30/02 904H PHOTOCOPIES 09/30/02 910H FEDERAL EXPRESS 09/30/02 915H FACSIMILE TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL 576.00 96.00 672.00 1. 50 18.95 3.00 23.45 672.00 23.45 695.45 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-004 CMC Bill date 11/29/02 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 10/15/02 CMC REVIEW CORRESPONDENCE FROM ATTORNEY MARTSON - REVIEW TRADE DATA .70 hrs 320 /hr 10/18/02 CMC REVIEW FILE MATERIALS - ISSUES RE ATTORNEY CLIENT PRIVILEGE/WORK PRODUCT - INSTRUCTIONS TO MARK BRADSHAW .50 hrs 320 /hr 10/18/02 MDB OFFICE CONFERENCE RE REGULATORY REVIEW AND TELEPHONE CONFERENCE/DISCUSSION WITH B BABCOCK RE FILE RETURN TO BUFFALO AND REVIEW FILE FOR PRIVILEGED MATERIALS 1.20 hrs 230 /hr 10/21/02 MDB REVIEW ORIGINAL TRUST DEPARTMENT FILE PRIOR TO RETURNING TO B BABCOCK 1.00 hrs 230 /hr 10/22/02 CMC REVIEW TRADING DOCS AND CORRESPONDENCE .30 hrs 320 /hr 10/29/02 CMC REVIEW FILE MATERIALS AND CORRESPONDENCE - REVIEW ACCOUNT STATEMENTS RE CURRENT INVESTMENTS - TELEPHONE CONFERENCE/DISCUSSION WITH DAVID GORITY - PREPARE RESPONSE TO ATTORNEY MARTS ON - LETTER TO DAVE GORITY 1.80 hrs 320 /hr 10/31/02 CMC EMAIL FROM DAVE GORITY - PHONE WITH BUD BABCOCK .30 hrs 320 /hr TOTAL FEES $ DISBURSEMENTS 10/28/02 901H CAPITOL COPY SERVICE - COPIES 10/31/02 903R TELEPHONE CHARGES TOTAL DISBURSEMENTS $ BILLING SUMMARY 224.00 160.00 276.00 230.00 96.00 576.00 96.00 1,658.00 120.31 1.87 122.18 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-004 CMC TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 2 $ $ $ 1,658.00 122.18 1,780.18 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-005 CMC Bill date 12/31/02 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 11/04/02 CMC REVIEW EMAILS FROM D GORITY AND B BABCOCK - CONFERENCE WITH/INSTRUCTIONS TO D GORITY RE STATEMENTS/MONEY MARKET INVESTMENTS - LOOK AT TOTAL RETURN ISSUE RE FUTURE DISTRIBUTIONS .70 hrs 320 /hr 11/07/02 CMC CORRESPONDENCE FROM DAVE GORITY - REVIEW UPDATED ACCOUNTS - EMAIL FROM AND TO STEVE BRAUNSCHEIDEL 1.00 hrs 320 /hr 11/14/02 CMC REVIEW FILE MATERIALS - PREPARE FOR CONFERENCE CALL 1.00 hrs 320 /hr 11/15/02 CMC REVIEW NOTES - CONFERENCE CALL WITH STEVE BRAUNSCHEIDEL AND BUD BABCOCK .50 hrs 320 /hr TOTAL FEES $ DISBURSEMENTS 11/30/02 910H FEDERAL EXPRESS TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL 224.00 320.00 320.00 160.00 1,024.00 17.98 17.98 1,024.00 17.98 1,041.98 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-008 CMC Bill date 02/28/03 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 12/27/02 CMC CORRESPONDENCE FROM AND TO ATTORNEY MARTS ON - REVIEW FILE MATERIALS/ASSESSMENT RE AUDIT REPORT TO M&T 1.00 hrs 330 /hr 01/02/03 CMC CONFERENCE WITH J KRENITSKY RE STATUS AND STRATEGY .40 hrs 330 /hr 01/23/03 CMC REVIEW FILE/PRIOR EMAILS AND CORRESPONDENCE - EMAIL TO S BRAUNSCHEDEL AND B BABCOCK - PHONE TO DAVE GORITY .50 hrs 330 /hr 01/25/03 CMC REVIEW AND SEND EMAILS .20 hrs 330 /hr TOTAL FEES $ DISBURSEMENTS TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ TOTAL CHARGES FOR THIS BILL 330.00 132.00 165.00 66.00 693.00 .00 693.00 693.00 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-010 CMC Bill date 04/30/03 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 03/05/03 CMC REVIEW/MARK-UP ACCOUNTS - REVIEW FILE 2.00 hrs 330 /hr 03/06/03 CMC OFFICE CONFERENCE WITH DAVID GORITY - REVIEW REVISIONS TO ACCOUNTINGS .50 hrs 330 /hr TOTAL FEES $ DISBURSEMENTS TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ TOTAL CHARGES FOR THIS BILL 660.00 165.00 825.00 .00 825.00 825.00 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-017 CMC Bill date 10/31/03 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 06/11/03 CMC REVIEW FILE - PHONE CONFERENCE WITH DAVE GORITY - PHONE TO BUD BABCOCK .40 hrs 330 /hr 06/19/03 CMC REVIEW CORRESPONDENCE FILE - PREPARE LETTER TO ATTORNEY MARTSON .50 hrs 330 /hr 07/07/03 CMC REVIEW FILE/PREPARE FOR MEETING 2.00 hrs 330 /hr 07/08/03 CMC MEETING AT M&T WITH BUD BABCOCK/JOHN CAMPBELL/JOHN KLOBUSICKY AND DAVE GORITY - REVIEW CASE HISTORY/STRATEGY 1.50 hrs 330 /hr 08/26/03 CMC 08/27/03 MDB 09/02/03 MPH 09/02/03 CMC 09/02/03 J~ 09/02/03 MDB REVIEW COMPLAINT 1.00 hrs 330 /hr OFFICE CONFERENCE RE FACTUAL BACKGROUND WITH CMC .50 hrs 245 /hr REVIEW COMPLAINT - RESEARCH RE ORPHANS' COURT JURISDICTION - RESEARCH RE PRELIMINARY OBJECTIONS .90 hrs 175 /hr RESEARCH ISSUES - STRATEGY RE MOTIONS/PRELIMINARY OBJECTIONS - OC EXCLUSIVE JURISDICTION .50 hrs 330 /hr TELEPHONE CONFERENCE/DISCUSSION WITH MARK BRADSHAW RE ANSWER TO COMPLAINT FOR SURCHARGE .20 hrs 375 /hr RESEARCH RE: JURISDICTION OF ORPHAN'S COURT TO DETERMINE ADVISABILITY OF FILING OBJECTIONS IN NATURE OF MOTION TO STRIKE OR TRANSFER TO ORPHAN'S COURT - OUTLINE AREAS REQUIRING FURTHER RESEARCH AND ASSIGN SAME AND REVIEW FILE 3.80 hrs 245 /hr 09/03/03 MPH RESEARCH RE ORPHANS' COURT JURISDICTION - RESEARCH RE JURY TRIAL AVAILABILITY - RESEARCH RE PUNITIVE DAMAGES 2.40 hrs 175 /hr 09/03/03 MDB REVIEW ABILITY TO STATE CLAIM AGAINST INDIVIDUALS, GORITY AND STAUFFER AND TELEPHONE 132.00 165.00 660.00 495.00 330.00 122.50 157.50 165.00 75.00 931.00 420.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-017 CMC CONFERENCE/DISCUSSION WITH J KRENITSKY RE STATUS - FOLLOW UP CALL TO C STOUFFER 2.50 hrs 245 /hr 09/04/03 MPH RESEARCH RE STANDING ISSUES - PREPARE MEMORANDUM 2.20 hrs 175 /hr 09/05/03 MPH RESEARCH RE STANDING - COUNTERSUIT 2.80 hrs 175 /hr 09/05/03 JWW CONFERENCE/MEETING WITH MPH RE RESEARCH -- REVIEW/REVISE MEMO .50 hrs 375 /hr 09/05/03 MDB REVIEW RESEARCH MEMO RE THRESHOLD ISSUES, TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE SAME, AND OUTLINE PRELIMINARY OBJECTIONS 2.10 hrs 245 /hr 09/07/03 CMC REVIEW RESEARCH - PROCEDURAL OPTIONS - ISSUES RE LIABILITY OF INDIVIDUAL CO-TRUSTEE 1.00 hrs 330 /hr 09/08/03 MPH RESEARCH RE CO-TRUSTEE LIABILITY FOR EXCLUSION FROM DECISIONS 2.40 hrs 175 /hr 09/08/03 MDB DRAFT PRELIMINARY OBJECTIONS AND REVISE SAME, ETC. 2.30 hrs 245 /hr 09/09/03 MPH RESEARCH RE FAILURE TO JOIN INDISPENSABLE PARTY 2.70 hrs 175 /hr 09/09/03 MDB EDIT AND REVISE PRELIMINARY OBJECTIONS AND CONSIDER ADDITIONAL OBJECTION RE FAILURE TO JOIN INDISPENSABLE PARTIES (OTHER BENEFICIARIES) - OFFICE CONFERENCE RE BACKGROUND AND STRATEGY WITH CMC 2.90 hrs 245 /hr 09/09/03 CMC REVIEW/REVISE/EDIT PRELIMINARY OBJECTIONS - ANALYZE ISSUE OF APPROPRIATE PLEADING TO RAISE CO-TRUSTEE LIABILITY/STANDING - INSTRUCTIONS TO M BRADSHAW RE CALL TO PLAINTIFFS' COUNSEL 2.00 hrs 330 /hr 09/10/03 MDB FINALIZE DRAFT PRELIMINARY OBJECTIONS AND FORWARD TO J KRENITSKY FOR REVIEW. EDIT AND REVISE ENGAGEMENT LETTER TO INDIVIDUAL DEFENDANTS AND FORWARD TO J KRENITSKY FOR REVIEW AND TELEPHONE CONFERENCE/DISCUSSION WITH T WORK RE MOST ADVANTAGEOUS MANNER IN WHICH TO EXPLOIT ARGUMENT THAT CO-TRUSTEES BREACHED THEIR FIDUCIARY DUTY BY ALLOWING SALE OF STOCK 1.70 hrs 245 /hr 09/11/03 CTW READ COMPLAINT AND PRELIMINARY OBJECTIONS .50 hrs 395 /hr 09/12/03 CTW DISC WITH M BRADSHAW .30 hrs 395 /hr 09/12/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH T WORK RE PRELIMINARY OBJECTIONS AND OVERALL STRATEGY, AND Page 2 612.50 385.00 490.00 187.50 514.50 330.00 420.00 563.50 472.50 710.50 660.00 416.50 197.50 118.50 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-017 CMC UPDATE J KRENITSKY RE SAME .70 hrs 245 /hr 09/15/03 MDB PROOFREAD PRELIMINARY OBJECTIONS AND VERIFY ARGUMENT COURT DATE AND DATE FOR FILING ACCOUNTINGS AND RELAY SAME TO B BABCOCK AND J KRENITSKY - CONFERENCE WITH C STOUFFER RE BACKGROUND AND FACTS 3.50 hrs 245 /hr 09/23/03 CMC REVIEW FILE MATERIALS - CONFERENCE WITH M BRADSHAW - OPTIONS RE PROCEDURE/DISCOVERY - LIABILITY ANALYSIS 1.20 hrs 330 /hr 09/29/03 CMC STATUS OF ACCOUNTS - PROCEDURES TO FILE IN CUMBERLAND COUNTY - INSTRUCTIONS TO M ZEIDERS .40 hrs 330 /hr 09/29/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH D GORRITY AND FOLLOW UP WITH C CICCONI RE FILING OF ACCOUNT AND POSSIBLE VARIATIONS ON PROCEDURAL DEVELOPMENTS RE LISTING OF PRELIMINARY OBJECTIONS FOR ARGUMENT .30 hrs 245 /hr TOTAL FEES $ DISBURSEMENTS 09/30/03 903R TELEPHONE CHARGES 09/30/03 904H PHOTOCOPIES 09/30/03 904R PHOTOCOPIES 09/30/03 906H POSTAGE 09/30/03 910H FEDERAL EXPRESS 09/30/03 915H FACSIMILE TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 3 171. 50 857.50 396.00 132.00 73.50 11,362.00 30.95 12.00 22.25 1. 80 13 .69 4.00 84.69 11,362.00 84.69 11,446.69 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-020 CMC Bill date 11/28/03 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 10/07/03 CMC PHONE WITH KEITH BRENNEMAN RE ADMISSION OF MARTSON PRO HAC VICE - REVIEW COURT DOCUMENTS .40 hrs 330 /hr 10/09/03 CMC REVIEW FILE/TRUST AGREEMENTS - REVIEW PEF CODE - ISSUES RE WITHDRAWAL AND TERMINATION OF TRUSTEES WITHOUT COURT APPROVAL 2.00 hrs 330 /hr 10/10/03 CMC OFFICE CONFERENCE WITH DAVE GORITY 1.00 hrs 330 /hr 10/16/03 CMC REVIEW PROPOSED LETTERS TO CO-TRUSTEES - CONFERENCE WITH BRADSHAW RE TIMETABLE/PROCEDURES - EMAILS .50 hrs 330 /hr 10/22/03 MDB PREPARE FOR AND CONDUCT INTERVIEW OF D GORITY RE BACKGROUND AND CONFIRM ARRANGEMENTS FOR DRAFTING OF BRIEF 2.50 hrs 245 /hr 10/23/03 CMC REVIEW ACCOUNTS - INSTRUCTIONS RE FILING - INFORMATION TO ATTORNEY MARTSON .80 hrs 330 /hr 10/23/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH B BABCOCK RE TIMING OF TRADES, ETC. AND BEST MANNER IN WHICH TO ESTABLISH SAME .40 hrs 245 /hr 10/24/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY AND DIRECT CORRESPONDENCE TO OPPOSING COUNSEL RE FILING OF ACCOUNTS .70 hrs 245 /hr 10/30/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH R MARTSON .30 hrs 245 /hr TOTAL FEES $ DISBURSEMENTS 10/31/03 903R TELEPHONE CHARGES 10/31/03 915H FACSIMILE 132.00 660.00 330.00 165.00 612.50 264.00 98.00 171. 50 73.50 2,506.50 6.72 7.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-020 CMC Page 2 ----------- TOTAL DISBURSEMENTS $ l3.72 BILLING SUMMARY TOTAL FEES $ 2,506.50 TOTAL DISBURSEMENTS $ l3.72 ----------- TOTAL CHARGES FOR THIS BILL $ 2,520.22 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-021 CMC Bill date 01/30/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 11/01/03 MPH PREPARE BRIEF IN SUPPORT OF PRELIMINARY OBJECTIONS 2.60 hrs 175 /hr 11/03/03 MPH PREPARE BRIEF RE PRELIMINARY OBJECTIONS 3.00 hrs 175 /hr 11/05/03 MPH PREPARE BRIEF IN SUPPORT OF PRELIMINARY OBJECTIONS - RESEARCH RE AIDING AND ABETTING BREACH OF FIDUCIARY DUTY - RESEARCH RE PARTICULARIZED DAMAGES 3.20 hrs 175 /hr 11/07/03 MPH RESEARCH AIDING AND ABETTING BREACH OF FIDUCIARY DUTY - PREPARE BRIEF IN SUPPORT OF PRELIMINARY OBJECTIONS 2.80 hrs 175 /hr 11/10/03 MPH RESEARCH RE AIDING AND ABETTING BREACH OF FIDUCIARY DUTY - PREPARE BRIEF IN SUPPORT OF PRELIMINARY OBJECTIONS 2.80 hrs 175 /hr 11/10/03 MDB FOLLOW UP RE DRAFT BRIEF WITH M HUGHSON .60 hrs 245 /hr 11/11/03 MPH CONFERENCE CALL WITH MDB - RESEARCH RE SURCHARGE ACTION .60 hrs 175 /hr 11/11/03 MDB REVIEW DRAFT BRIEF AND CASES CITED THEREIN. EDIT AND REVISE SAME 2.60 hrs 245 /hr 11/12/03 MPH RESEARCH RE SURCHARGE ACTION .70 hrs 175 /hr 11/12/03 MDB REVIEW AND REVISE BRIEF IN SUPPORT OF PRELIMINARY OBJECTIONS AND FOLLOW UP WITH B BABCOCK RE TIME ORDERS WERE PLACED. 1.90 hrs 245 /hr 11/13/03 CMC REVIEW/COMMENTS ON BRIEF 1.50 hrs 330 /hr 11/13/03 MDB REVIEW FILE MATERIALS RE INTERACTION WITH FAMILY AND REQUEST FILE MATERIALS RE BACKUP DOCUMENTATION OF INVESTMENT ADVICE RE TYCO SALES. - PROOFREAD BRIEF RE PO'S AND TELEPHONE 455.00 525.00 560.00 490.00 490.00 147.00 105.00 637.00 122.50 465.50 495.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-021 CMC CONFERENCE/DISCUSSION WITH D GORITY AND J KLOBUSICKY RE STATUS 2.30 hrs 245 /hr 11/19/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE BRIEF .30 hrs 245 /hr 11/20/03 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY .20 hrs 245 /hr 11/21/03 MDB PROOFREAD BRIEF, FILE AND SERVE SAME, ETC. .80 hrs 245 /hr 11/26/03 MDB COMMUNICATE WITH CLIENTS RE ARGUMENT .40 hrs 245 /hr 12/01/03 MPH REVIEW/RESEARCH OPPOSING COUNSEL BRIEF 1.30 hrs 175 /hr 12/01/03 CMC REVIEW BRIEF - MEET WITH MARK BRADSHAW - TRANSFER DOCUMENTS RE RELEASE OF INVESTMENTS - ISSUES RAISED BY ATTORNEY MARTSON RE SETTLEMENT INQUIRY 1.50 hrs 330 /hr 12/01/03 MDB REVIEW BRIEF IN OPPOSITION TO PRELIMINARY OBJECTIONS, FORWARD SAME TO CLIENTS AND OUTLINE ARGUMENT PRESENTATION 2.30 hrs 245 /hr 12/02/03 MPH TELEPHONE MDB RE HEARING / RESEARCH RE SURCHARGE ACTION .40 hrs 175 /hr 12/02/03 MDB FURTHER REVIEW OF BRIEFS AND REFINE ARGUMENT PRESENTATION RE ORPHAN'S COURT JURISDICTION 3.50 hrs 245 /hr 12/03/03 MDB PREPARE FOR AND APPEAR AT ARGUMENT RE PRELIMINARY OBJECTIONS AND DE-BRIEF RE SAME WITH D GORITY AND J KRENITSKY 3.70 hrs 245 /hr TOTAL FEES $ DISBURSEMENTS 12/15/03 901H CAPITAL DELIVERY SYSTEM - DELIVERY TO CCCH 12/31/03 903R TELEPHONE CHARGES 12/31/03 904R DOCUMENT REPRODUCTION 12/31/03 911R LEXIS RESEARCH 12/31/03 915H FACSIMILE TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ TOTAL DISBURSEMENTS Page 2 563.50 73.50 49.00 196.00 98.00 227.50 495.00 563.50 70.00 857.50 906.50 8,592.00 30.00 8.07 35.50 10.84 14.00 98.41 8,592.00 98.41 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-021 CMC TOTAL CHARGES FOR THIS BILL Page 3 $ 8,690.41 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-023 CMC Bill date 02/27/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA l2TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 01/12/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH K BRENNEMAN RE BOGAR REQUEST .30 hrs 245 /hr 01/l3/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH D GORRITY RE TERMINATION OF JUIOR'S TRUSTS AND OFFICE CONFERENCE RE SAME WITH CMC .50 hrs 245 /hr 01/27/04 MPH READ/REVIEW/RESEARCH COURT DECISION STRIKING PLAINTIFFS' COMPLAINT Ol/27/04 CMC .40 hrs REVIEW ISSUES RE TRANSFER OF BRENNER JR. - CONFERENCE WITH MARK BRADSHAW - REVIEW ORDER AND OPINION 175 /hr ACCOUNTS COURT 1.20 hrs 330 /hr 01/27/04 MDB FOLLOW UP RE PREPARATION OF ACCOUNTING FOR JOE BRENNER, JUNIOR'S ACCOUNT, AND CONFER WITH D GORITY RE PREPARATION OF LIMITED RELEASE. - REVIEW DRAFT ACCOUNT AND DRAFT LANGUAGE FOR RELEASE 73 .50 l22.50 70.00 396.00 2.50 hrs 245 /hr 612.50 Ol/27/04 MDB REVIEW OPINION ON PRELIMINARY OBJECTIONS AND FORWARD TO CLIENTS WITH EXPLANANTION. .90 hrs 245 /hr 220.50 01/28/04 MDB REVIEW PREVIOUS BRIEFING IN ANTICIPATION OF NEW FILING 1. 00 hrs 245 /hr 245.00 TOTAL FEES $ DISBURSEMENTS 01/31/04 903R TELEPHONE CHARGES 01/31/04 906H POSTAGE 01/3l/04 9llR LEXIS RESEARCH 1,740.00 4.24 1.48 6.53 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-023 CMC Page 2 ----------- TOTAL DISBURSEMENTS $ 12.25 BILLING SUMMARY TOTAL FEES $ 1,740.00 TOTAL DISBURSEMENTS $ 12.25 ----------- TOTAL CHARGES FOR THIS BILL $ 1,752.25 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-024 CMC Bill date 03/31/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 02/03/04 CMC JOE JR. ACCOUNT - REVIEW AUDIT SCHEDULES - FORM OF RECEIPT RELEASE AND WAIVER - PHONE WITH DAVE GORITY - INSTRUCTIONS TO MARK BRADSHAW RE MOVING FUNDS .80 hrs 330 /hr 02/05/04 MDB DRAFT RECEIPT AND RELEASE FOR JOE JR'S ACCOUNT AND FORWARD TO D GORITY .90 hrs 245 /hr 02/09/04 CMC RECEIPT AND RELEASE .30 hrs 330 /hr 02/18/04 MDB REVIEW NEW COMPLAINT (CITATION) AND COMPARE TO PREVIOUS COMPLAINT - FORWARD SAME TO CLIENTS WITH COVER LETTER REFLECTING PRELIMINARY ANALYSIS AND OPTIONS RE RESPONSE 1.50 hrs 245 /hr 02/19/04 MDB OFFICE CONFERENCE RE STATUS AND PROCEDURAL ALTERNATIVES WITH T WORK (RE-ASSERT PRELIMINARY OBJECTIONS OR FILE ANSWER) AND FORWARD NEW PETITION AND CITATION TO CLIENTS .50 hrs 245 /hr 02/23/04 CMC REVIEW AND MARK UP PETITION FOR CITATION - ALTERNATE STRATEGIES RE TRANSFER OF FUNDS - REVIEW FILE 2.00 hrs 330 /hr 02/26/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH K BRENNAMEN RE MOST EFFICIENT MANNER TO RESOLVE OBJECTIONS TO PETITION FOR CITATION AND FOLLOW UP CALLS RE SAME - CONTACT J KLOBUSECKI RE FILE MATERIALS SUPPORTING SELL RECOMMENDATION AND RESEARCH RE USE OF HINDSIGHT STANDARD IN REVIEWING FIDUCIARY ACTION 2.70 hrs 245 /hr 02/27/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY RE STATUS AND DISCUSSIONS WITH OPPOSING COUNSEL AND TELEPHONE CALL TO J KLOBUSICKY - REVIEW RESEARCH RE FIDUCIARY STANDARDS AND HINDSIGHT 2.30 hrs 245 /hr 264.00 220.50 99.00 367.50 122.50 660.00 661.50 563.50 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-024 CMC TOTAL FEES DISBURSEMENTS 02/29/04 903R TELEPHONE CHARGES 02/29/04 904H DOCUMENT REPRODUCTION 02/29/04 906H POSTAGE TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 2 $ 2,958.50 1. 90 26.75 6.53 $ 35.18 $ $ $ 2,958.50 35.18 2,993.68 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-025 CMC Bill date 04/30/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 03/01/04 CMC REVIEW ISSUES RE PROCEDURES IMPLEMENTED BY BANK ON DAY OF SALE - INTERACTION WITH OUTSIDE FINANCIAL CONSULTANT - INSTRUCTIONS TO M BRADSHAW RE INTERNAL POLICIES/IMPLEMENTATION .50 hrs 330 /hr 165.00 03/01/04 MDB REVIEW PRIOR COMPLAINT AND PRELIMINARY OBJECTIONS AND REVISE PO'S TO MEET SUBSTANCE OF NEW CITATION - TELEPHONE CONFERENCE/DISCUSSION WITH REGISTER OF WILLS RE PROCEDURE UNDER SUCH CIRCUMSTANCES - RESEARCH RE OTHER EXAMPLES OF HINSIGHT IN SALES OF SECURITIES UNDER SIMILAR CIRCUMSTANCES 3.70 hrs 245 /hr 906.50 03/02/04 CMC REVIEW ISSUES RE LITIGATION - BREAKDOWN COMPONENTS OF DEFENSE - DISCOVERY TACTICS 1.00 hrs 330 /hr 330.00 03/02/04 MDB REVIEW AND ORGANIZE FILE IN PREP FOR CONFERENCE WITH J KLOBUSICKY AND REVIEW PRELIMINARY OBJECTIONS AND BRIEF IN SUPPORT - CONFER WITH J KLOBUSICKY AND REVIEW FILE MATERIALS RE TIMING OF SALES AND PREVIOUS PRESENTATIONS TO FAMILY RE DIVERSIFICATION, ETC 4.80 hrs 245 /hr 1,176.00 03/03/04 MDB POLISH PRELIMINARY OBJECTIONS AND BRIEF, FOLLOW UP WITH J KLOBUSICKY RE FILE MATERIALS AND O/C RE TIMING OF JOE BRENNER, SR'S DEPOSITION WITH CMC - FOLLOW UP RE DEPOSITION WITH D GORITY 6.20 hrs 245 /hr 1,519.00 03/04/04 KRB RESEARCH RE PRICE FLUCTUATIONS OF M&T STOCK DURING PERIOD IMMEDIATELY FOLLOWING SALE - REVIEW OF LEGAL DEFENSES IN CASE WITH MDB 1.30 hrs 235 /hr 305.50 03/04/04 MDB RESEARCH AVAILABLE AUTHORITY RELATING TO DISAGREEMENTS BETWEEN CO-TRUSTEES AND RESULTING CONSEQUENCES, COMPLETE DRAFT DEPOSITION OUTLINE OF BRENNER SR. AND TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE TIMING REPRINT OF BILLED DETAILS (as billed) 66255 -00037-025 CMC Page 2 OF SAME, ETC. AND UPDATE D GORITY 4.60 hrs 245 /hr 1,127.00 03/05/04 KRB FOLLOW UP WITH MDB RE PRICE FLUCTUATIONS AND DEFENSES TO BRENNER CASE - REVIEW OF COMPLAINT - CONFERENCE/MEETING WITH MDB RE ASSERTIONS IN COMPLAINT - REVIEW OF LEGAL DEFENSES 3.50 hrs 235 /hr 822.50 03/05/04 MDB REVIEW AVAILABLE INFORMATION REGARDING SHARE PRICES FOR TYCO FOLLOWING SALE AND FAILURE TO MITIGATE DAMAGES ARGUMENTS - REVIEW MATERIALS FORWARDED BY J KLOBUSICKY RE MARKET CONDITIONS LEADING TO RECOMMENDATION AND REVIEW LEADING NEWS SOURCES RE INFORMATION AVAILABLE RE TYCO'S DIFFICULTIES, ETC 4.90 hrs 245 /hr 1,200.50 03/08/04 MDB REVISIONS TO JOE BRENNER (SR) DEPOSITION OUTLINE 1.90 hrs 245 /hr 465.50 03/08/04 KRB FOLLOW UP MEETING WITH MDB RE DEFENSE OF ACTION .30 hrs 235 /hr 70.50 03/09/04 MDB OUTLINE DEPOSITIONS OF MARGARET BUSHEY AND JOE BRENNER, JR. 3.80 hrs 245 /hr 03/10/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY RE FACTUAL LOOSE ENDS AND FOLLOW UP RE MARGIE BUSHEY'S PERSONAL SALE OF CERTIFICATED SHARES WITH KEVIN CURTIS AND TIM PERRY 1.70 hrs 245 /hr 03/11/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH T PERRY AND S SMITH RE M BUSHEY TRADING IN ADVANCE OF M&T ENCOURAGED SALES 931.00 416.50 .70 hrs 245 /hr 171.50 03/12/04 MDB FOLLOW UP WITH S SMITH RE FILE REVIEW AND INTERVIEW AND STATUS REPORT TO D GORITY .50 hrs 245 /hr 122.50 03/15/04 MDB CONFERENCE WITH SHAWNEE SMITH RE BACKGROUND OF M BUSHEY STOCK SALE AND RELATIONSHIP WITH BRENNER FAMILY 3.00 hrs 245 /hr 03/22/04 MDB FOLLOW UP RE DEPOSITION OF JOE BRENNER SR. .50 hrs 245 /hr 03/25/04 JWW TELEPHONE CONFERENCE/DISCUSSION WITH M BRADSHAW RE OCD DISCOVERY ISSUES .20 hrs 385 /hr 03/25/04 MDB REVIEW INVESTMENT OFFICER'S FILE RE TYCO AND TELEPHONE CONFERENCE/DISCUSSION WITH B BABCOCK RE SAME. FOLLOW UP RE DEPOSITION OF JOE BRENNER SR. .90 hrs 245 /hr 03/30/04 MDB FOLLOW UP RE AVAILABLE DOCUMENTS AND TAPES WITH B BABCOCK AND BEGIN COORDINATING DEPOSITION DATES WITH M&T WITNESSES 735.00 122.50 77.00 220.50 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-025 CMC Page 3 1.30 hrs 245 /hr 03/31/04 MDB FOLLOW UP RE SCHEDULING OF DEPOSITIONS WITH BANK WITNESSES TOTAL FEES DISBURSEMENTS 03/31/04 903R TELEPHONE CHARGES 03/31/04 904H DOCUMENT REPRODUCTION 03/31/04 904R DOCUMENT REPRODUCTION 03/31/04 906H POSTAGE TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL 318.50 .40 hrs 245 /hr 98.00 $ 11,301.00 14.63 1.25 12.25 7.15 $ 35.28 $ 11,301.00 $ 35.28 $ 11,336.28 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-026 CMC Bill date OS/28/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 04/01/04 MDB LISTEN TO AUDIO TAPES OF M BUSHEY SELLING SHARES AND DISCUSS SAME WITH R BERTRAM - REVIEW COMPLAINT IN LIGHT OF TAPES 1.00 hrs 245 /hr 04/01/04 KRB CONFERENCE/MEETING WITH MDB RE RECORDED EXECUTIONS OF MARGARET BUSHEY - REVIEW OF RECORDINGS - DISCUSSION OF LEGAL THEORIES .80 hrs 235 /hr 04/02/04 MDB UPDATE JOHN KRENITSKY RE STATUS AND STRATEGY .40 hrs 245 /hr 04/06/04 MDB RESERVE CONFERENCE ROOM FOR DEPOSITIONS AND COMMUNICATE RE SAME WITH OPPOSING COUNSEL - CONFERENCE WITH J JRENITSKY RE DEPOSITION STRATEGY .80 hrs 245 /hr 04/09/04 MDB PROOFREAD BRIEF IN SUPPORT OF PRELIMINARY OBJECTIONS AND VERIFY ACCURACY OF CITATION TO PETITION, ETC. AND FILE AND SERVE SAME - REVIEW LANGUAGE OF TRUST INSTRUMENT RE AUTHORITY OF CO-TRUSTEES. 1.90 hrs 245 /hr 04/12/04 MDB FOLLOW UP RE SCHEDULING DEPOSITIONS AND REVIEW REQUEST FOR PRODUCTION OF DOCUMENTS AND FORWARD TO CLIENTS 1.70 hrs 245 /hr 04/14/04 MDB FORWARD BRENNER REQUEST FOR PRODUCTION TO ALL CONCERNED - FOLLOW UP WITH J KLOBUSICY RE C STAUFFER'S FILE AND REVISIONS TO DEPOSITION OUTLINE OF M BUSHEY 245.00 188.00 98.00 196.00 465.50 416.50 5.20 hrs 245 /hr 1,274.00 04/15/04 MDB REVIEW ALL WITNESS INTERVIEWS AND OTHER MATERIALS AND DRAFT/DICTATE MARGIE BUSHEY DEPOSITION OUTLINE - FOLLOW UP WITH B BABCOCK RE FILE MATERIALS 5.80 hrs 245 /hr 1,421.00 04/19/04 MDB REVIEW BRIEF IN OPPOSITION TO PRELIMINARY OBJECTIONS AND PREPARE FOR AND CONFIRM STATUS OF ARGUMENT REPRINT OF BILLED DETAILS (as billed) 66255 -00037-026 CMC Page 2 1.70 hrs 245 /hr 416.50 ----------- TOTAL FEES $ 4,720.50 DISBURSEMENTS 03/12/04 978H CUMBERLAND CO ORPHANS' COURT CLERK - FILING OF 4.00 PRELIMINARY OBJECTIONS 04/29/04 901H CAPITOL COPY SERVICE - COPIES 208.67 04/30/04 903R TELEPHONE CHARGES 9.19 04/30/04 904H DOCUMENT REPRODUCTION 15.00 04/30/04 904R DOCUMENT REPRODUCTION 10.50 04/30/04 910H FEDERAL EXPRESS 2.81 04/30/04 915H FACSIMILE 24.00 ----------- TOTAL DISBURSEMENTS $ 274.17 BILLING SUMMARY TOTAL FEES $ 4,720.50 TOTAL DISBURSEMENTS $ 274.17 ----------- TOTAL CHARGES FOR THIS BILL $ 4,994.67 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-027 CMC Bill date 06/30/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 05/03/04 MDB REVIEW DOCUMENTS FORWARDED BY B BABCOCK AND REVIEW DOCUMENT PRODUCTION REQUEST 1.30 hrs 245 Ihr 05/04/04 MDB REVIEW DEPOSITION OUTLINES AND MAKE ARRANGEMENTS FOR DEPOSITIONS (CONFERENCE ROOM, REPORTER, ETC.) 2.40 hrs 245 Ihr 05/06/04 MDB DEPOSITION PREP WITH SHAWNEE SMITH, CURT STOUFFER AND JOHN KOLBUSICKY 4.70 hrs 245 Ihr 1,151.50 05/07/04 MDB REVIEW DEPO OUTLINES AND PREPARE FOR WEEKLONG SERIES OF DEPOSITIONS. OUTLINE AREAS OF FOCUS FOR D GORITY PREP, ETC. 318.50 588.00 4.70 hrs 245 Ihr 1,151.50 05/10/04 MDB PREPARE FOR AND TAKE THE DEPOSITION OF M BUSHEY 10.00 hrs 245 Ihr 2,450.00 05/11/04 MDB PREPARE FOR AND TAKE THE DEPOSITIONS OF JOE BRENNER SR AND JOE BRENNER JR 10.00 hrs 245 Ihr 2,450.00 05/12/04 MDB PREPARE FOR AND DEFEND THE DEPOSITION OF CURT STAUFFER AND PRODUCE DOCUMENTS AND RECORDINGS 10.00 hrs 245 Ihr 2,450.00 05/13/04 MDB PREPARE FOR AND DEFEND THE DEPOSITIONS OF JOHN KOLBUSICKY AND D GORITY 10.00 hrs 245 Ihr 2,450.00 05/14/04 MDB PREPARE FOR AND ARGUE PRELIMINARY OBJECTIONS AND PREPARE FOR AND DEFEND THE DEPOSITIONS OF D GORITY AND SHAWNEE SMITH AND UPDATE CLIENT RE STATUS 10.00 hrs 245 /hr 2,450.00 05/17/04 CMC REVIEW RESULTS OF DEPOSITIONS - ANALYSIS OF BANK CASE - THEORIES OF PRESENTATION/INTERVIEWS REQUIRED - TIME FRAMES 1.50 hrs 330 /hr 495.00 05/17/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KLOBUSICKY RE STATUS .50 hrs 245 /hr 122.50 05/19/04 CMC INSTRUCTIONS RE TRANSFER OF ASSETS TO SUCCESSOR REPRINT OF BILLED DETAILS (as billed) 66255 -00037-027 CMC TRUSTEE - ISSUE RE RESERVES/PROTECTION OF BANK'S RIGHT TO EXPENSES AND FEES .60 hrs 330 /hr TOTAL FEES $ DISBURSEMENTS 05/17/04 901H CAPITOL COPY SEVICE - COPIES OS/25/04 901H OTM LEGAL - TRANSCRIPT OS/25/04 902H M D BRADSHAW - TRAVEL TO MECHANICSBURG OS/25/04 902H M D BRADSHAW - TRAVEL TO MECHANICSBURG OS/25/04 902H M D BRADSHAW - TRAVEL TO CARLISLE OS/25/04 902H M D BRADSHAW - TRAVEL TO CARLISLE OS/25/04 902H M D BRADSHAW - TRAVEL TO CARLISLE 05/31/04 903R TELEPHONE CHARGES 05/31/04 904R DOCUMENT REPRODUCTION 05/31/04 906H POSTAGE 05/31/04 915H FACSIMILE TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 2 198.00 16,275.00 242.77 295.00 9.38 9.38 18.75 18.75 18.75 5.46 11.25 3.27 7.00 639.76 16,275.00 639.76 16,914.76 4.20 hrs 245 /hr 1,029.00 06/07/04 MDB REVIEW GORITY TRANSCRIPT AND DRAFT STATUS LETTER TO J KRENITSKY 3.20 hrs 245 /hr 06/08/04 MDB FURTHER REVIEW OF TRANSCRIPTS AND REVISIONS TO SUMMARY CORRESPONDENCE 2.40 hrs 245 /hr 06/14/04 LBS CONSULT RE ATTY/CLIENT PRIVILEGE AND CASE MANAGEMENT .80 hrs 350 /hr 06/16/04 JERA RESEARCH FOR MARK BRADSHAW RE ATTORNEY-CLIENT PRIVILEGE 3.00 hrs 140 /hr 06/16/04 CMC UPDATE ON DISCOVERY - PROCEDURES TO TRANSFER FUNDS - ANALYSIS OF CASE REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-028 CMC Bill date 07/30/04 MOoT BANK ATTENTION JOHN C KRENITSKY ONE MOoT PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 06/01/04 MDB REVIEW DEPOSITION TRANSCRIPTS AND BEGIN OUTLINE OF RESULTS OF SAME FOR CLIENTS 06/03/04 MDB 4.90 hrs 245 CONTINUE REVIEW OF ALL DEPOSITION TRANSCRIPTS TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY STATUS /hr AND RE 1. 00 hrs 330 /hr 06/17/04 MDB FOLLOW UP RE TRANSFER OF TRUSTS WITH R MARTS ON .30 hrs 245 /hr 06/22/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY RE PROCESS NECESSARY TO FORWARD TRUST ASSETS TO SUCCESSOR TRUSTEE .30 hrs 245 /hr 06/23/04 MDB REVIEW OPINION RE PRELIMINARY OBJECTIONS AND TELEPHONE CONFERENCE/DISCUSSION WITH CLIENTS RE SAME 1.00 hrs 245 /hr 06/24/04 JRWA REVIEW OPINION - CONF W/ MARK BRADSHAW .50 hrs 350 /hr 06/24/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J BURKE AND D GORITY RE TRANSFER OF TRUST CORPUS TO SUCCESSOR TRUSTEE AND REVIEW PETITION AND DRAFT ANSWER TO 1,200.50 784.00 588.00 280.00 420.00 330.00 73.50 73.50 245.00 175.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-028 CMC Page 2 SAME IN LIGHT OF OPINION ON PRELIMINARY OBJECTIONS 5.40 hrs 245 (hr 1,323.00 06(25(04 MDB REVISIONS TO DRAFT ANSWER AND DRAFT NEW MATTER FOR INCLUSION WITH SAME, INCLUDING CROSS CLAIMS VERSUS FAMILY 2.50 hrs 245 (hr 06(30(04 MDB REVIEW AND REVISE ANSWER TO PETITION(COMPLAINT AND DRAFT NEW MATTER INCLUDING CROSS-CLAIMS 3.20 hrs 245 (hr TOTAL FEES $ DISBURSEMENTS 06(09(04 901H FILIUS & MCLUCAS - TRANSCRIPTS 06(30(04 903R TELEPHONE CHARGES 06(30(04 904R DOCUMENT REPRODUCTION TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL 612.50 784.00 7,918.00 1,815.55 12.05 18.25 1,845.85 7,918.00 1,845.85 9,763.85 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-029 CMC Bill date 08/31/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 07/01/04 CMC ISSUES RE ADDITIONAL PARTIES - REVIEW/COMMENT ON PLEADINGS 2.20 hrs 330 /hr 07/02/04 MDB REVISIONS TO DRAFT CONSENT DECREE AND REVIEW AND REVISE NEW MATTER TO COMPLAINT 2.80 hrs 245 /hr 07/06/04 CMC REVIEW EMAILS/RESPONSES TO PLEADINGS - FOLLOW UP RE FILING .50 hrs 330 /hr 07/07/04 MDB REVIEW COMMENTS FROM D GORITY, C STAUFFER J KRENITSKY AND B BABCOCK RE ANSWER. MINOR REVISIONS TO SAME AND FORWARD VERIFICATIONS. ALSO, FOLLOW UP RE CONSENT ORDER WITH J BURKE AND D GORITY AND LETTER TO J BOGAR 2.70 hrs 245 /hr 07/08/04 MDB FINALIZE ANSWER FOR FILING AND FOLLOW UP RE VERIFICATIONS. ASSEMBLE EXHIBITS AND TELEPHONE CONFERENCE/DISCUSSION WITH R MARTSON RE REMAINING DISCOVERY AND OTHER ISSUES. REVISE AND FORWARD CORRESPONDENCE TO AUDITOR BOGAR. 2.00 hrs 245 /hr 07/09/04 MDB OFFICE CONFERENCE RE STATUS, STRATEGY AND STRENGTH OF DEFENSE WITH B BABCOCK 1.00 hrs 245 /hr 07/14/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE ELECTRONIC DISCOVERY REQUESTS AND TECHNOLOGICALLY AVAILABLE RESPONSES AND STRATEGY RE DEALING WITH RESPONSE TO SAME .50 hrs 245 /hr TOTAL FEES $ DISBURSEMENTS 07/31/04 903R TELEPHONE CHARGES 07/31/04 904H DOCUMENT REPRODUCTION 07/31/04 904R DOCUMENT REPRODUCTION 726.00 686.00 165.00 661.50 490.00 245.00 122.50 3,096.00 3.82 51.25 62.25 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-029 CMC 07/31/04 906H POSTAGE TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 2 11. 88 $ 129.20 $ $ $ 3,096.00 129.20 3,225.20 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-031 CMC Bill date 09/30/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 07/19/04 MDB PRELIMINARY REVIEW OF DISCOVERY RESPONSES / DOCUMENTS TO BE PRODUCED FROM B BACOCK 2.00 hrs 245 /hr 08/06/04 MDB REVIEW DOCUMENTS TO BE PRODUCED AND TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY RE STATUS 1.30 hrs 245 /hr 08/17/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE STATUS AND STRATEGY. REVIEW DOCUMENTS TO BE PRODUCED AND DRAFT DOCUMENT RESPONSE. CONSIDER BEST RESPONSE TO LISTING FOR TRIAL AND APPROACH TO BOGAR 2.00 hrs 245 /hr 08/18/04 CMC REVIEW CASE DEVELOPMENTS/DISCOVERY - REVIEW APPLICATION OF NY CASE TO BRENNER FACTS .50 hrs 330 /hr 08/18/04 MDB THOROUGH FILE REVIEW OF CORRESPONDENCE WITH AUDITOR AND DRAFT MOTION TO STRIKE PREACIPE LISTING MATTER FOR JURY TRIAL 3.20 hrs 245 /hr 08/19/04 CMC INFORMATION FROM AUDITOR/PROCEDURES .30 hrs 330 /hr 08/19/04 MDB EDIT MOTION TO STRIKE, AND GATHER COMMENTS FROM J KRENITSKY AND B BABCOCK AND PREPARE SAME FOR FILING. REVIEW DOCUMENTS TO BE PRODUCED AND TELEPHONE CONFERENCE/DISCUSSION WITH B BABCOCK RE SPECIFIC DOCUMENT REQUESTS, ETC. 3.30 hrs 245 /hr 08/24/04 MDB REVIEW DOCUMENTS TO BE PRODUCED AND TELEPHONE CONFERENCE/DISCUSSION WITH WITNESSES RE DEPOSITIONS. - LENGTHY CONFERENCE WITH D MAGEE RE BACKGROUND AND TESTIMONY 2.80 hrs 245 /hr 08/26/04 MDB REVISIONS TO MOTION TO STRIKE AND TELEPHONE CONFERENCE/DISCUSSION WITH R RIDLER RE DEPOSITIONS 2.30 hrs 245 /hr 08/27/04 LBS REVIEW AND EDIT PLEADING RE TRIAL BY JURY .50 hrs 330 /hr 490.00 318.50 490.00 165.00 784.00 99.00 808.50 686.00 563.50 165.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-031 CMC Page 2 08/29/04 CMC REVIEW BRENNER FILE/PLEADINGS - UPDATE DISCOVERY 2.50 hrs 330 /hr 08/30/04 JRWA CONF W/ MDB RE SALE OF STOCK WHERE AGREEMENT AUTHORIZES RETENTION - REVIEW RESEARCH RE SAME 1.00 hrs 330 /hr 08/30/04 CMC ADDITIONAL ANALYSIS OF CASE - BRIEF RESEARCH - ANALYZE SAXTON CASE 825.00 330.00 2.00 hrs 330 /hr 08/31/04 MDB PREPARE FOR PRESENTATION RE STRATEGY AND DEFENSE OF CASE 660.00 2.00 hrs 245 /hr 490.00 TOTAL FEES DISBURSEMENTS 08/27/04 901H CAPITOL COPY SERVICE - COPIES 08/31/04 903R TELEPHONE CHARGES 08/31/04 904R DOCUMENT REPRODUCTION TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL $ 6,874.50 95.33 35.21 21.75 $ 152.29 $ 6,874.50 $ 152.29 $ 7,026.79 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-033 CMC Bill date 10/29/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 09/01/04 CMC PREPARE FOR AND MAKE PRESENTATION RE BRENNER CASE TO REPS OF TRUST AND LEGAL DEPARTMENTS 4.00 hrs 330 /hr 1,320.00 09/01/04 MDB PRESENTATION TO SENIOR MANAGEMENT RE STATUS OF BRENNER CASE 2.00 hrs 245 /hr 490.00 09/03/04 MDB FINALIZE AND FILE MOTION TO STRIKE PREACIPE FOR TRIAL LISTING - TELEPHONE CONFERENCE/DISCUSSION WITH COURT ADMINISTRATOR RE ASSIGNMENT OF SAME AND JUDICIAL BACKGROUND OF CASE, ETC. 2.00 hrs 245 /hr 490.00 09/07/04 MDB REVIEW DEPOSITION TRANSCRIPTS AND OUTLINE CHRONOLOGY OF INTERACTION WITH FAMILY AND INTERNAL MEETINGS 2.10 hrs 245 /hr 514.50 09/08/04 MDB COORDINATE DEPOSITION SCHEDULES 2.00 hrs 245 /hr 09/09/04 MDB LENGTHY CONFERENCE WITH AMY HOLSINGER RE BACKGROUND AND CONTINUE TO COORDINATE RE DEPOSITIONS 490.00 2.70 hrs 245 /hr 661.50 09/10/04 MDB FOLLOW UP RE DEPOSITIONS .80 hrs 245 /hr 196.00 09/20/04 MDB FOLLOW UP RE DETAILS RE DEPOSITIONS AND OUTLINE WITNESS PREPARATION OUTLINES FOR HOLSINGER, AGEE AND BABCOCK - OUTLINE PRE-HEARING BRIEF AND FOLLOW UP WITH OPPOSING COUNSEL RE DETAILS RE DEPOSITIONS 2.70 hrs 245 /hr 661.50 09/21/04 MDB CONFERENCE WITH A HOLSINGER TO PREPARE HER FOR DEPOSITION AND OUTLINE FINDINGS AND CONCLUSIONS. 8.40 hrs 245 /hr 2,058.00 09/22/04 MDB DICTATE FIRST DRAFT OF PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW AND OUTLINE DOCUMENTS TO BE UTILIZED AS EXHIBITS, ETC. - REVIEW DOCUMNET PRODUCTION FOR ADDITIONAL MATERIALS SUCH AS DIRECTION TO TENDER SHARES TO TYCO, ETC. - UPDATE REPRINT OF BILLED DETAILS (as billed) 66255 -00037-033 CMC Page 2 D GORITY RE STATUS AND LIKELY SCHEDULING 7.30 hrs 245 /hr 1,788.50 09/23/04 MDB REVIEW DRAFT PROPOSED FINDINGS AND CONCLUSIONS AND EDIT SAME. - REVIEW TRANSCRIPTS AS PREPARATION FOR UPCOMING DEPOSITIONS AND FOR ADDITIONAL POINTS TO INCLUDE IN FINDINGS AND CONCLUSIONS 6.30 hrs 245 /hr 1,543.50 09/24/04 LBS CONFER AND REVIEW RE TRIAL STRATGY AND EVIDENCE .90 hrs 330 /hr 297.00 09/24/04 MDB PREPARE FOR UPCOMING DEPOSITIONS & REVISIONS TO PROPOSED FINDINGS OF FACT, CONCLUSIONS & CHRONOLOGY 6.20 hrs 245 /hr 1,519.00 09/27/04 MDB REVISIONS TO CHRONOLOGY AND ADD STOCK PRICES AT VARIOUS EVENTS TO DEMONSTRATE SLIDE. - REVISIONS TO PROPOSED FINDINGS AND CONCLUSIONS AND FOLLOW UP RE DEPOSITION PREP AND TRAVEL DETAILS. - TELEPHONE CONFERENCE/DISCUSSION WITH J BAYLEY'S CHAMBERS RE MANNER IN WHICH MOTION WILL BE DECIDED 7.10 hrs 245 /hr 1,739.50 09/27/04 CMC WORK ON PROPOSED FINDINGS OF FACT/CONCLUSIONS OF LAW 2.50 hrs 330 /hr 09/28/04 TJC REVIEW COURT ORDER RE OCTOBER 4, 2004 HEARING ON MOTION TO STRIKE TRIAL LISTING .70 hrs 185 /hr 129.50 09/28/04 MDB PREPARE FOR AND DEFEND HOLSINGER DEPOSITION AND TRAVEL TO ALTOONA. - PREPARE D MAGEE FOR DEPOSITION 825.00 8.50 hrs 245 /hr 2,082.50 09/29/04 TJC ANALYZE CLAIM OF RIGHT TO JURY TRIAL IN ORPHANS' COURT FOR BRIEF IN SUPPORT OF OCTOBER 1, 2004 ORAL ARGUMENT 6.10 hrs 185 /hr 1,128.50 09/29/04 TJC DRAFT BRIEF FOR OCTOBER 1, 2004 ORAL ARGUMENT RE USE OF ADVISORY JURY IN ORPHANS' COURT PROCEEDINGS 2.10 hrs 185 /hr 388.50 09/29/04 MDB DEFEND MAGEE DEPOSITION AND TRAVEL TO BUFFALO AND PREPARE FOR BABCOCK DEPOSITION 9.40 hrs 245 /hr 2,303.00 09/30/04 TJC DRAFT BRIEF FOR OCTOBER 1, 2004 ORAL ARGUMENT RE USE OF ADVISORY JURY IN ORPHANS' COURT PROCEEDINGS 2.40 hrs 185 /hr 444.00 09/30/04 TJC REVIEW ISSUES AND PREPARE FOR OCTOBER 1, 2004 ORAL ARGUMENT 1.40 hrs 185 /hr 259.00 09/30/04 MDB DEFEND BABCOCK DEPOSITION AND RETURN TRAVEL FROM BUFFALO. - TELEPHONE CONFERENCE/DISCUSSION WITH D GORITY RE FINDINGS AND CONCLUSIONS AND PREPARE REPRINT OF BILLED DETAILS (as billed) 66255 -00037-033 CMC FOR ARGUMENT BEFORE JUDGE BAYLEY RE IDENTITY OF FACT FINDER Page 3 TOTAL FEES 9.50 hrs 245 /hr 2,327.50 DISBURSEMENTS 09/27/04 901H CAPITAL DELIVERY - DELIVERY TO CCCH 09/30/04 903R TELEPHONE CHARGES 09/30/04 904R DOCUMENT REPRODUCTION 09/30/04 910H FEDERAL EXPRESS TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL $ 23,656.50 40.00 22.32 24.50 14.53 $ 101.35 $ $ $ 23,656.50 101.35 23,757.85 4.70 hrs 245 /hr 1,151.50 10/01/04 LBS REVIEW AND REVISE DRAFT BRIEF IN CONSULTATION WITH BRADSHAW .50 hrs 330 /hr 10/01/04 CMC ADDITIONAL WORK ON FINDINGS OF FACT .80 hrs 330 /hr 10/04/04 JWW TELEPHONE CONFERENCE/DISCUSSION WITH M BRADSHAW RE TRUSTEE LITIGATION .30 hrs 385 /hr 10/04/04 TJC RESEARCH DUTY OF INSTITUTIONAL TRUSTEE TO MAKE REASONABLE RECOMMENDATIONS RE INVESTMENTS 1.60 hrs 185 /hr 10/04/04 TJC REVIEW ISSUES RE CO-TRUSTEE COMPETENCE / DISABILITY IN PREPARATION FOR AUDITOR'S HEARING OR ORPHANS' COURT TRIAL REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-035 CMC Bill date 11/30/04 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 10/01/04 MDB PROOFREAD BRIEF RE IDENTITY OF FACT FINDER AND APPEAR BEFORE JUDGE BAYLEY RE SAME. OFFICE CONFERENCE RE STATUS WITH D GORITY AND REPORT TO JOHN KRENITSKY 165.00 264.00 115.50 296.00 .30 hrs 185 /hr 55.50 10/04/04 TJC ANALYZE CLAIMS RE TO ALLEGED DISABILITY / INCOMPETENCE OF JOSEPH BRENNER, SR. 1.20 hrs 185 /hr 222.00 10/04/04 MDB REVISIONS TO PROPOSED FINDINGS AND CONCLUSIONS 5.70 hrs 245 /hr 1,396.50 10/05/04 TJC RESEARCH INCOMPETENCE/INCAPACITY DEFENSE IN PREPARATION FOR AUDITOR'S HEARING 3.10 hrs 185 /hr 573.50 10/05/04 MDB CONFER WITH TRUST LITIGATOR B WIDING RE REACTION TO DRAFT FINDINGS AND CONCLUSIONS AND CONFER WITH SECURITIES LITIGATOR B THORNTON RE SPECULATIVE NATURE OF DAMAGES 2.00 hrs 245 /hr 10/07/04 MDB REVIEW PETITIONER'S MEMORANDUM AND FORWARD TO CLIENTS .50 hrs 245 /hr 10/08/04 MDB FOLLOW UP RE JUDGE BAYLEY'S ORDER AND DISCUSS 490.00 122.50 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-035 CMC Page 2 10/11/04 MDB CONTINUE OUTLINING EXAMINATIONS STATUS AND TIMING OF SETTLEMENT OFFER WITH J KRENITSKY. REPORT IN TO C STAUFFER AND D GORITY RE SAME AND SCHEDULING OF HEARINGS, ETC. 3.20 hrs 245 /hr 784.00 2.20 hrs 245 /hr 539.00 10/12/04 MDB CONTINUE OUTLINING EXAMINATIONS OF WITNESSES 2.30 hrs 245 /hr 563.50 10/12/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J BURKE AND L NORFORD RE STATUS AND DOCUMENTS .50 hrs 245 /hr 122.50 10/13/04 MDB DRAFT SMITH, HOLSINGER AND KLOBUSICKY EXAMINATIONS AND REVIEW HOLSINGER TRANSCRIPT 4.70 hrs 245 /hr 1,151.50 10/14/04 TJC ANALYZE CAPACITY TO CONTRACT FOR AUDITOR'S HEARING 1.60 hrs 185 /hr 296.00 10/14/04 TJC RESEARCH REIMBURSEMENT OF ATTORNEY'S FEES FROM CORPUS OF TRUST .70 hrs 185 /hr 10/14/04 MDB DICTATE EXAMINATION OUTLINES AND FORWARD PROPOSED FINDINGS AND CONCLUSIONS TO M&T CONTACTS 2.30 hrs 245 /hr 10/15/04 TJC RESEARCH EFFECT OF SIGNATORY'S FAILURE TO READ OR UNDERSTAND CONTRACT FOR AUDITOR'S HEARING 1.90 hrs 185 /hr 10/15/04 TJC RESEARCH RIGHT TO RECOVER ATTORNEY'S FEES FOR AUDITOR'S HEARING .10 hrs 185 /hr 18.50 10/15/04 MDB DRAFT SETTLEMENT OFFER LETTER AND OUTLINE BRIEF 2.70 hrs 245 /hr 661.50 10/18/04 CMC REVISE FINDINGS OF FACT AND CONCLUSIONS OF LAW - REVIEW ISSUE RE DIVERSIFICATION - REVIEW STRATEGY WITH MARK BRADSHAW 129.50 563.50 351.50 3.30 hrs 330 /hr 1,089.00 10/18/04 MDB ASSEMBLE EXHIBITS, REVISE FINDINGS AND CONCLUSIONS PER FEEDBACK FROM C CICCONI AND C STAUFFER AND D GORITY AND DRAFT BRIEF IN SUPPORT OF POSITION. - REVIEW BABCOCK TRANSCRIPT 6.30 hrs 245 /hr 1,543.50 10/19/04 LBS REVIEW AND REVISE PLEADINGS AND LETTER; CONSULT RE PLEADINGS AND HEARING ISSUES 1.10 hrs 330 /hr 363.00 10/19/04 CMC REVISE MEMORANDUM TO COURT - EDIT CORRESPONDENCE RE SETTLEMENT 1.00 hrs 330 /hr 330.00 10/19/04 MDB TRIAL PREPARATION. - ASSEMBLE TRIAL NOTEBOOK WITH ALL REQUIRED SUBMISSIONS AND EXHIBITS, ETC. REVIEW/REVISE FINDINGS AND CONCLUSIONS AND BRIEF, AS WELL AS SETTLEMENT LETTER. 8.00 hrs 245 /hr 1,960.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-035 CMC Page 3 10/20/04 LBS TRIAL PREP ASSISTANCE 1.00 hrs 330 /hr 10/20/04 MDB TRIAL PREP. - FINAL PROOFREAD ON ALL DOCUMENTS TO BE SUBMITTED TO AUDITOR AND FINAL ASSEMBLY OF TRIAL NOTEBOOK AND EXHIBITS, ETC. - FINAL REVIEW OF ALL PRODUCED DOCUMENTS FOR THOROUGHNESS, ETC. - REVIEW ALL MATERIALS AND STRATEGY WITH J KRENITSKY 330.00 8.00 hrs 245 /hr 1,960.00 10/21/04 MDB TRIAL PREP. FINAL PROOFREAD, FILE AND SERVE MATERIALS. CONTINUE OUTLINING EXAMINATIONS. REVIEW AUDIOTAPE OF BUSHEY TRANSACTIONS, ETC. REVIEW MAGEE TRANSCRIPT. SCHEDULE WITNESS PREP SESSIONS 8.00 hrs 245 /hr 1,960.00 10/22/04 LBS ASSIST IN TRIAL PREP 1.40 hrs 330 /hr 462.00 10/22/04 CMC REVIEW BRIEFS/AUDITOR SUBMISSIONS 2.00 hrs 330 /hr 660.00 10/22/04 MDB TRIAL PREP. - REVIEW AUDIO TAPES OF BUSHEY TRANSACTIONS AND ANALYZE POTENTIAL EVIDENTIARY OBJECTIONS TO SAME. - ANALYZE ABILITY TO INTRODUCE HEARSAY OBSERVATIONS OF BRENNER, SR'S ACCOUNTANT SUPPORTIVE OF BANK'S RECOMMENDATIONS. REVIEW/REVISE EXAMINATION OUTLINES AND VERIFY THAT BROKERAGE DESK IS ON A RECORDED LINE 8.00 hrs 245 /hr 1,960.00 10/24/04 MDB DICTATE GORITY, STAUFFER, HOLSINGER AND SMITH DIRECT EXAMINATIONS AND OUTLINE REMAINING TASKS RE PREP 3.70 hrs 245 /hr 10/25/04 TJC ANALYZE DEFENSE OF JUDICIAL ESTOPPEL FOR AUDITOR'S HEARING 906.50 3.60 hrs 185 /hr 666.00 10/25/04 JRWA CONF W/ MDB RE TRIAL EXPERT ISSUES .80 hrs 330 /hr 264.00 10/25/04 LBS TRIAL CROSS EXAM PREP WITH RESEARCH 6.80 hrs 330 /hr 2,244.00 10/25/04 MDB TRIAL PREP. DELEGATE RESEARCH ASSIGNMENT RE LACK OF NOTICE RE CAPACITY AND CONSEQUENCES OF SAME, AS WELL AS DOCTRINE OF JUDICIAL ESTOPPEL (HOW CAN FAMILY PRESENT BRENNER SR TO TESTIFY AND ALSO ASSERT HIS INCOMPETENCE). - OFFICE CONFERENCE RE CROSS EXAMINATION OF EXPERTS WITH L SELKOWITZ AND REQUEST MEDICAL FILE OF J BRENNER SR. 7.80 hrs 245 /hr 1,911.00 10/25/04 KRB BRIEF CONFERENCE/MEETING WITH LBS AND RESEARCH ON STOP LOSS, MPT, AND EXPERT 1.00 hrs 235 /hr 10/26/04 TJC ANALYZE DEFENSE OF JUDICIAL ESTOPPEL FOR 235.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-035 CMC Page 4 AUDITOR'S HEARING 5.00 hrs 185 /hr 925.00 10/26/04 LBS TRIAL PREP; PREPARE CROSS EXAM OUTLINE FOR BRENNER EXPERTS 4.70 hrs 330 /hr 1,551.00 10/26/04 MDB TRIAL PREP. - DICTATE KLOBUSICKY AND MAGEE OUTLINES AND WORK ON BRENNER CROSSES, ETC. - REVIEW BRIEFS AND DRAFT LETTER TO BOGAR RE MEDICAL RECORDS 7.40 hrs 245 /hr 1,813.00 10/26/04 KRB MEETING WITH MDB RE LITIGATION AND STRATEGY MEETING - RESEARCH ON ISSUES FOLLOWING MEETING IN PREP FOR DIRECT EXAMINATION 2.10 hrs 235 /hr 493.50 10/27/04 TJC DRAFT MEMORANDUM REGARDING JUDICIAL ESTOPPEL FOR PREPARATION FOR AUDITOR'S HEARING 1.60 hrs 185 /hr 296.00 10/27/04 LBS REVIEW AND REVISE CROSS EXAM OUTLINES; PREPARE THIRD WITNESS CROSS EXAM WITH RESEARCH; FINALIZE OUTLINES 10/27/04 MDB TRIAL PREP WITH D GORITY 4.50 hrs 330 /hr 1,485.00 6.50 hrs 245 /hr 1,592.50 10/28/04 TJC ANALYZE ISSUE OF PROPRIETY OF EXPERT TESTIMONY REGARDING THE LEGAL STANDARD OF CARE OWED BY A FIDUCIARY FOR AUDITOR'S HEARING .20 hrs 185 /hr 10/28/04 TJC RESEARCH PROPRIETY OF EXPERT TESTIMONY REGARDING THE LEGAL STANDARD OF CARE OWED BY A FIDUCIARY FOR AUDITOR'S HEARING 37.00 3.00 hrs 185 /hr 555.00 10/28/04 LBS REVIEW AND RESPOND TO OPINION LETER OF PSYCHOLOGIST/POTENTIAL WITNESS ON COMPETENCY .40 hrs 330 /hr 132.00 10/28/04 TJC DRAFT MEMORANDUM REGARDING PROPRIETY OF EXPERT TESTIMONY ON LEGAL STANDARD OF CARE OWED BY A FIDUCIARY IN PREPARATION FOR AUDITOR'S HEARING 1.70 hrs 185 /hr 314.50 10/28/04 MDB TRIAL PREP. - CONFERENCE WITH C STAUFFER RE PREP. - DICTATE CROSS EXAMINATION OF BRENNER, SR AND M BUSHEY. - CONTACT D MAGEE AND J KLOBUSICKY RE SCHEDULING AND PREP. AND COORDINATE ATTENDANCE OF S SMITH AND A HOLSINGER. - FOLLOW UP RE DOCTOR'S NOTES, ETC. 8.00 hrs 245 /hr 1,960.00 10/29/04 TJC REVISE MEMORANDUM REGARDING PROPRIETY OF EXPERT TESTIMONY ON THE LEGAL STANDARD OF CARE OWED BY A FIDUCIARY IN PREPARATION FOR AUDITOR'S HEARING .90 hrs 185 /hr 166.50 10/29/04 LBS TRIAL PREP WITH MED FILE REVIEW AND RESEARCH REPRINT OF BILLED DETAILS (as billed) 66255 -00037-035 CMC Page 5 3.10 hrs 330 /hr 1,023.00 10/29/04 MDB TRIAL PREP. - REVIEW MEDICAL RECORDS OF BRENNER, SR. AND REVIEW CROSS EXAM OUTLINES OF THEIR EXPERTS, ETC. TOTAL FEES 8.00 hrs 245 /hr 1,960.00 $ DISBURSEMENTS 10/05/04 922H M D BRADSHAW - MTG EXP 9/29 @ COURTYARD MARRIOTT 10/05/04 902H M D BRADSHAW - PARKING AT AIRPORT 10/05/04 942H M D BRADSHAW - RENTAL CAR 10/05/04 942H HYATT REGENCY - HOTEL IN BUFFALO 10/05/04 942H COURTYARD MARRIOT - HOTEL IN ALTOONA 10/15/04 901H DEPAOLO CROSBY REPORTING - TRANSCRIPT 10/19/04 901H TRI STATE REPORTERS - TRANSCRIPT 10/26/04 901H CENTRAL PA COURT REPORTING - TRANSCRIPT 10/27/04 901H CAPITOL COPY SERVICE - COPIES 10/31/04 903R TELEPHONE CHARGES 10/31/04 904H DOCUMENT REPRODUCTION 10/31/04 904L DOCUMENT REPRODUCTION 10/31/04 904R DOCUMENT REPRODUCTION 10/31/04 910H FEDERAL EXPRESS TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL 43,181. 00 13.44 6.00 58.88 78.14 129.88 296.00 537.25 101.10 458.49 46.50 62.50 86.75 100.00 34.29 2,009.22 43,181. 00 2,009.22 45,190.22 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-038 CMC Bill date 01/31/05 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 11/01/04 LBS RESEARCH RE BRENNER PHYSICIANS FOR CROSS EXAMINATION 1.00 hrs 330 /hr 11/01/04 MDB FINAL PREP FOR AUDITOR'S HEARING, WITNESS PREP WITH D MAGEE AND J KLOBUSICKY 330.00 11/02/04 MDB AUDITOR'S HEARING 10.00 hrs 245 /hr 2,450.00 10.00 hrs 245 /hr 2,450.00 11/02/04 CMC REVIEW BRENNER DOCUMENTS/TRIAL ISSUES AND STRATEGIES 2.00 hrs 330 /hr 660.00 11/03/04 MDB AUDITOR'S HEARING 11/04/04 MDB AUDITOR'S HEARING 11/05/04 MDB CONCLUDE AUDITOR'S HEARING 10.00 hrs 245 /hr 2,450.00 10.00 hrs 245 /hr 2,450.00 10.00 hrs 245 /hr 2,450.00 11/08/04 LBS CONSULT AND ASSIST IN PREPARATION OF POST TRIAL BRIEF 1.00 hrs 330 /hr 11/08/04 MDB DE-BRIEF RE TRIAL AND BRAINSTORM STRONGEST THEORIES WITH L SELKOWITZ 11/10/04 LBS 11/10/04 MDB 11/15/04 MDB 11/15/04 LBS 11/16/04 LBS 11/17/04 LBS 330.00 2.00 hrs 245 /hr 490.00 PREPARATION FOR POST TRIAL BRIEF 1.70 hrs 330 /hr 561.00 OUTLINE POST TRIAL MEMO BASED UPON RESEARCH 5.50 hrs 245 /hr 1,347.50 REVIEW TRANSCRIPT OF FIRST DAY'S PROCEEDINGS AND DICTATE FIRST DRAFT OF POST-HEARING BRIEF 2.20 hrs 245 /hr 539.00 REVIEW AND ANNOTATE TRANSCRIPT FOR PREP OF BRIEFS 2.00 hrs 330 /hr 660.00 REVIEW TRANSCRIPT AND CONFER RE POST TRIAL BRIEFS 2.20 hrs 330 /hr 726.00 REVIEW AND ANNOTATE DEPOSITIONS FOR BRIEFING AND CONFER WITH MB 2.60 hrs 330 /hr 858.00 .30 hrs 330 /hr 11/22/04 MDB RESEARCH RE DAMAGES WHERE ESTATE ASSETS ARE SOLD FOR INADEQUATE PRICE 2.00 hrs 245 /hr 11/23/04 LBS CONFER RE HEARING TRANSCRIPT AND PREP FOR BRIEF; READ NEW TRANSCRIPT 2.00 hrs 330 /hr 11/23/04 MDB OFFICE CONFERENCE RE REVIEW OF HIGHLIGHTS OF DAY 2 WITH L SELKOWITZ 1.00 hrs 245 /hr 245.00 11/24/04 LBS REVIEW TRIAL TRANSCRIPT FOR BRIEFING 3.10 hrs 330 /hr 1,023.00 11/29/04 MDB REVIEW TRANSCRIPTS OF DAYS THREE AND FOUR OF HEARING AND REVIEW PREVIOUS BRIEFING AND PROPOSED FINDINGS AND CONCLUSIONS. 7.30 hrs 245 /hr 1,788.50 11/29/04 LBS CONFER MB RE BRIEF AND TESTIMONY; COMPLETE TRANSCRIPT REVIEW 1.00 hrs 330 /hr 11/30/04 LBS DISCUSSION RE BRIEF OUTLINE AND CONTENT .30 hrs 330 /hr 11/30/04 MDB UPDATE JOHN KRENITSKY RE STATUS AND DICTATE FIRST DRAFT OF POST TRIAL SUBMISSION 5.30 hrs 245 /hr 1,298.50 12/01/04 MDB REVISIONS TO FIRST DRAFT OF POST TRIAL BRIEFING 4.70 hrs 245 /hr 1,151.50 12/02/04 LBS REVIEW AND REVISE FIRST DRAFT OF BRIEF AND CONFER MB RE CHANGES 1.60 hrs 330 /hr 12/02/04 MDB PROOFREAD POST TRIAL MATERIALS AND BEGIN INSERTING RECORD REFERENCES 3.20 hrs 245 /hr 12/03/04 MDB REVISIONS TO DRAFT POST TRIAL MATERIALS AND ADD RECORD REFERENCES 3.90 hrs 245 /hr 12/06/04 MDB FOLLOW UP RE TAX QUESTIONS POSED BY FAMILY'S COUNSEL REPRINT OF BILLED DETAILS (as billed) 66255 -00037-038 CMC 11/17/04 MDB CONTINUE OUTLINING POSTTRIAL SUBMISSIONS 2.70 hrs 245 /hr 11/17/04 MDB CONFER WITH LBS RE REVIEW OF TRANSCRIPT AND ISSUES TO BE INCLUDED IN POST TRIAL FILINGS 1.10 hrs 245 /hr 11/18/04 LBS CONTINUE DEPOSITION REVIEW FOR BRIEFING 2.20 hrs 330 /hr 11/18/04 MDB REVIEW TRANSCRIPT OF DAY TWO OF AUDITOR'S HEARING 2.00 hrs 245 /hr 11/19/04 LBS REVIEW GORITY TESTIMONY 12/08/04 MDB REVISIONS TO DRAFT BRIEF 1.40 hrs 245 /hr 2.30 hrs 245 /hr Page 2 661.50 269.50 726.00 490.00 99.00 490.00 660.00 330.00 99.00 528.00 784.00 955.50 343.00 563.50 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-038 CMC Page 3 12/10/04 MDB REVISIONS TO POST TRIAL MATERIALS (INSERT RECORD REFERENCES) 5.50 hrs 245 /hr 1,347.50 12/14/04 CMC REVIEW/EDIT POST TRIAL SUBMISSION 3.00 hrs 330 /hr 990.00 12/14/04 MDB COMPLETE PROCESS OF ADDING RECORD REFERENCES TO PROPOSED FINDINGS AND CONCLUSIONS 4.30 hrs 245 /hr 1,053.50 12/15/04 LBS REVIEW TRANSCRIPTS AND DRAFT BRIEF 1.60 hrs 330 /hr 528.00 12/15/04 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE STATUS OF POST TRIAL MATERIALS AND FINAL PROOFREAD OF MERGED DOCUMENT (BRIEF AND FOF/COL) . - FORWARD SAME TO CLIENTS FOR REVIEW AND COMMENT, AND REQUEST ASSISTANCE FROM LBS RE VERIFICATION OF RECORD REFERENCES 8.40 hrs 245 /hr 2,058.00 12/16/04 LBS REVIEW DRAFT OF BRIEF AND TRANSCRIPT CITES ETC 3.20 hrs 330 /hr 1,056.00 12/16/04 MDB FOLLOW UP RE VERIFICATION OF RECORD REFERENCES AND CITATIONS - TELEPHONE CALL TO AUDITOR'S OFFICE RE REQUEST TO REVIEW SPECIFIC EXHIBIT - TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE REACTION TO DRAFT AND SAME WITH C. STAUFFER AND D GORITY 2.30 hrs 245 /hr 563.50 12/17/04 LBS CONFER BRADSHAW RE CHANGES TO BRIEF .30 hrs 330 /hr 99.00 12/17/04 MDB REVIEW COMMENTS AND SUGGESTIONS RE POST TRIAL SUBMISSION WITH C STAUFFER, D GORITY AND J KRENITSKY AND REVIEW ADDITIONAL RECORD REFERENCES LOCATED BY L SELKOWITZ 2.70 hrs 245 /hr 661.50 12/20/04 LBS REVIEW REDRAFT OF BRIEF AND CONFER .40 hrs 330 /hr 132.00 12/20/04 MDB REVIEW DAILY TRADING INFORMATION TO CONFIRM EXACT TIMING OF STOP LOSS TRIGGER AND REVISE POST TRIAL SUBMISSIONS IN VIEW OF J KRENITSKY'S COMMENTS 3.80 hrs 245 /hr 931.00 12/21/04 MDB FINAL PROOFREAD OF POST TRIAL SUBMISSION, SHEPARDIZE LEADING CASES, PREPARE FOR FILING. 4.20 hrs 245 /hr 1,029.00 12/23/04 MDB SUPERVISE COMPILING, FILING AND SERVICE OF POST-TRIAL MATERIALS 1.10 hrs 245 /hr 12/27/04 MDB REVIEW BRENNER POST TRIAL SUBMISSIONS AND CIRCULATE 3.20 hrs 245 /hr 12/29/04 LBS REVIEW OPPOSING BRIEF AND CONFER MB RE POSSIBLE RESPONSE 269.50 784.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-038 CMC 1.30 hrs 330 /hr 12/29/04 MDB OFFICE CONFERENCE RE BRENNER POST-TRIAL SUBMISSIONS WITH L SELKOWITZ AND CONFER WITH CLIENTS RE REACTION TO SAME 1.20 hrs 245 /hr TOTAL FEES $ DISBURSEMENTS 11/02/04 922H M D BRADSHAW - MEETING EXPENSE 9/21 @ JADE CHINESE RESTAURANT 11/15/04 901H CAPITAL DELIVERY - DELIVERY TO SHIREMANSTOWN 11/18/04 902H M D BRADSHAW - TRAVEL TO M&T BANK(4 TRIPS) 11/18/04 922H M D BRADSHAW - MTG EXP 11/4 @ CAMP HILL DINER 11/18/04 922H M D BRADSHAW - MTG EXP 11/4 @ THE ITLAIAN OVEN 11/18/04 922H M D BRADSHAW - MTG EXP 11/5 @ THE ITALIAN OVEN 11/18/04 922H M D BRADSHAW - MTG EXP 11/3 @ THE ITALIAN OVEN 11/30/04 901H FILIUS & MCLUCAS - TRANSCRIPT 12/21/04 922H M D BRADSHAW - MEETING EXPENSE 10/27 @ PESCE 12/31/04 903R TELEPHONE CHARGES 12/31/04 904H DOCUMENT REPRODUCTION 12/31/04 904R DOCUMENT REPRODUCTION 12/31/04 910R FEDERAL EXPRESS TOTAL DISBURSEMENTS $ BILLING SUMMARY TOTAL FEES $ $ $ TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 4 429.00 294.00 43,482.50 15.26 20.00 45.00 7.78 27.84 39.97 16.82 2,685.63 26.79 18.62 50.00 113 .25 5.51 3,072.47 43,482.50 3,072.47 46,554.97 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-040 CMC Bill date 02/28/05 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 01/03/05 CMC REVIEW/MARK UP POST TRIAL SUBMISSIONS 3.00 hrs 350 /hr 1,050.00 01/04/05 LBS CONFER RE SETTLEMENT PROPOSAL AND STATUS OF CASE .40 hrs 330 /hr 132.00 01/04/05 MDB REVIEW SETTLEMENT ALTERNATIVES WITH CMC AND TELEPHONE CONFERENCE/DISCUSSION WITH BANK PERSONEL RE STRATEGY. - TELEPHONE CONFERENCE/DISCUSSION WITH R MARTSON RE SAME 1.80 hrs 270 /hr 486.00 01/04/05 CMC UPDATE - CONFERENCE WITH MARK BRADSHAW - ANALYZE SETTLEMENT ALTERNATIVES 1.00 hrs 350 /hr 01/05/05 MDB TELEPHONE CONFERENCE/DISCUSSION WITH R MARTSON RE POSSIBILITY OF SETTLEMENT AND REPORT SAME TO J KRENITSKY .60 hrs 270 /hr 01/10/05 MDB RETURN CALL FROM R MARTSON RE SETTLEMENT AND REPORT ON SAME TO J KRENITSKY .50 hrs 270 /hr 01/11/05 MDB TELEPHONE CONFERENCE/DISCUSSION WITH J KRENITSKY RE SETTLEMENT DISCUSSION WITH R MARTSON AND FOLLOW UP EMAIL RE SAME TO JK AND BUD B. .50 hrs 270 /hr 01/26/05 MDB REVIEW AND RESPOND TO AUDITOR'S CORRESPONDENCE .80 hrs 270 /hr 01/31/05 MDB FOLLOW UP RE EXTENSION OF AUDITOR'S APPOINTMENT .40 hrs 270 /hr TOTAL FEES $ DISBURSEMENTS 01/14/05 901H CAPITAL DELIVERY - DELIVER TO SHIREMANSTOWN 01/31/05 903R TELEPHONE CHARGES 01/31/05 911R LEXIS RESEARCH 350.00 162.00 135.00 135.00 216.00 108.00 2,774.00 25.00 2.40 21.55 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-040 CMC Page 2 ----------- TOTAL DISBURSEMENTS $ 48.95 BILLING SUMMARY TOTAL FEES $ 2,774.00 TOTAL DISBURSEMENTS $ 48.95 ----------- TOTAL CHARGES FOR THIS BILL $ 2,822.95 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-042 CMC Bill date 03/31/05 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 02/11/05 LBS REVIEW AUDIT DECISION RE EXCEPTIONS .30 hrs 330 /hr 99.00 02/11/05 MDB REVIEW AND ANALYZE AUDITOR'S RECOMMENDATION AND IMPLICATIONS OF SAME - DISTRIBUTE COPIES TO MULTIPLE CLIENT REPRESENTATIVES AND NOTIFY THEM AND HELPFUL WITNESSES OF RESULT - PARTICIPATE IN DIALOG RE ADVISABILITY OF CONTINUED PURSUIT OF FEES AND REVIEW STATE AND LOCAL RULES RE TIMING OF NEXT PROCEDURAL STEPS - REVIEW APPELLATE AUTHORITY FOR TAXATION OF FEES AND FORMULATE RECOMMENDATION, ETC. 6.90 hrs 270 /hr 1,863.00 02/11/05 CMC REVIEW AUDITOR'S REPORT - CONFERENCE WITH BRADSHAW - REVIEW STRATEGIES RE APPEAL 1.50 hrs 350 /hr 525.00 02/13/05 MDB THOROUGH REVIEW OF AUDITOR'S OPINION AND EVALUATE LIKELIHOOD OF SUCCESS ON EXCEPTIONS RELATING TO ATTORNEY'S FEES AS WELL AS POTENTIAL DOWNSIDE RISKS ASSOCIATED WITH SAME 3.30 hrs 270 /hr 891.00 02/14/05 LBS CONSULT RE POSSIBLE EXCEPTIONS AND ATTORNEYS FEE CLAIMS .40 hrs 330 /hr 132.00 02/14/05 MDB REVIEW COMMUNICATIONS RE STRATEGY GOING FORWARD AND FOLLOW UP RESEARCH RE POTENTIAL EXCEPTIONS TO ABILITY TO RECOVER FEES AND REVIEW BRENNER POST-HEARING SUBMISSIONS RE ARGUMENTS ADVANCED BY BRENNER'S RE AUDITOR'S ABILITY TO MAKE CREDIBILITY DETERMINATIONS - FOLLOW UP WITH J KRENITSKY AND OTHERS AT BANK RE PREFERRED STRATEGY - DRAFT LETTER TO OPPOSING COUNSEL RE SETTLEMENT PROPOSAL 6.50 hrs 270 /hr 1,755.00 02/15/05 MDB REVISIONS TO DRAFT LETTER TO MARTSON. - COMPLETE RESEARCH RE DEFERRENCE OF ORPHAN'S COURT TO AUDITOR'S FINDINGS AND RE FEES ISSUE AND OBTAIN AUTHORIZATION TO FORWARD LETTER TO MARTSON. REPRINT OF BILLED DETAILS (as billed) 66255 -00037-042 CMC Page 2 5.50 hrs 270 /hr 1,485.00 02/15/05 CMC APPEAL STRATEGY - REVIEW LETTER TO BRENNER COUNSEL .40 hrs 350 /hr 140.00 02/16/05 MDB COMMUNICATE SETTLEMENT OFFER TO R MARTS ON AND DISTRIBUTE COPIES OF SAME TO ALL CONCERNED AND CONFIRM DEADLINE FOR FILING EXCEPTIONS WITH CLERK, AS WELL AS DETAILS REGARDING FILING MECHANICS, FEE, AND ARGUMENT SCHEDULING. .90 hrs 270 /hr 243.00 02/17/05 MDB SUPPLEMENTAL RESEARCH RE RECOVERABILITY OF FEES 1.30 hrs 270 /hr 351.00 02/18/05 MDB DRAFT BRIEF IN SUPPORT OF MOTION FOR AWARD OF ATTORNEY'S FEES 2.70 hrs 270 /hr 729.00 02/21/05 MDB FINALIZE AND PROOFREAD OBJECTION AND PREACIPE _ REVISIONS TO DRAFT BRIEF IN SUPPORT OF ENTITLEMENT TO FEES AND COMPLETE RESEARCH RE ANY AUTHORITY WHATSOEVER CONTRARY TO ENTITLEMENT TO FEES 2.10 hrs 270 /hr 02/22/05 CMC REVIEW RESPONSE FROM BRENNER'S COUNSEL - ADVICE RE RESPONSE/MEMO TO JOHN KRENITSKY .40 hrs 350 /hr 02/23/05 LBS CONFER RE EXCEPTIONS AND FEES .70 hrs 330 /hr 02/23/05 MDB TELEPHONE CONFERENCE/DISCUSSION WITH R MARTSON RE SETTLEMENT POSSIBILITY AND LIKELY ISSUE BRENNER'S WOULD RAISE ON APPEAL (AUDITOR'S FAILURE TO SQUARELY ADDRESS CLAIM FOR REFUSING TO RLEASE CORPUS TO SUCESSOR) - REVIEW POST-HEARING BRIEFS AND OPINION RE SAME ISSUE AND PRELIMINARY RESEARCH ON NECESSITY FOR FILING OF ACCOUNT AND ABILITY TO TRANSFER PRIOR TO OR IN THE ABSENCE OF CONFIRMATION 2.70 hrs 270 /hr 02/28/05 LBS CONFER RE RULES ON OBJECTING AND EXCEPTIONS AND FAILURE TO COMPLY .40 hrs 330 /hr 02/28/05 MDB FOLLOW UP WITH CLERK OF ORPHAN'S COURT RE POTENTIAL FILINGS BY BRENNERS AND ADD SECTION OF BRIEF RE CLEAR UNTIMELINESS AND FAILURE TO COMPLY WITH LOCAL RULES, ETC. - CALCULATE AND CALENDAR BRIEFING OBLIGATIONS AFTER CONFIRMING LISTING FOR ARGUMENT 2.20 hrs 270 /hr TOTAL FEES $ DISBURSEMENTS 567.00 140.00 231.00 729.00 132.00 594.00 10,606.00 REPRINT OF BILLED DETAILS (as billed) 66255 -00037-042 CMC 02/17/05 978H CUMBERLAND CO ORPHANS' COURT CLERK - FILING FEE 02/28/05 903R TELEPHONE CHARGES 02/28/05 904R DOCUMENT REPRODUCTION TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 3 5.00 9.57 14.25 $ 28.82 $ $ $ 10,606.00 28.82 10,634.82 REPRINT OF BILLED DETAILS (as billed) Bill number 66255 -00037-044 CMC Bill date 04/29/05 M&T BANK ATTENTION JOHN C KRENITSKY ONE M&T PLAZA 12TH FL BUFFALO, NY 14203 BRENNER FAMILY TRUST (66255-037) FOR PROFESSIONAL SERVICES RENDERED 03/01/05 LBS REVIEW OBJECTIONS OF PETITIONERS .50 hrs 330 /hr 165.00 03/01/05 MDB REVIEW BRENNER OBJECTIONS AND PRELIMINARY ANALYSIS OF SAME IN LIGHT OF STANDARD OF REVIEW. FORWARD SAME TO CLIENTS. REVIEW AUDITOR'S REPORT RE REFERENCES RESPONSIVE TO CLAIM FOR "REFUSAL TO RELEASE" AND COMPARE WITH ORPHAN'S COURT RULES AND PRECEDENT RE NECESSITY OF CONFIRMED ACCOUNT PRIOR TO DISTRIBUTION 4.30 hrs 270 /hr 1,161.00 03/02/05 LBS CONFER RE OBJECTIONS AND ARGUMENT STRATEGY .40 hrs 330 /hr 132.00 03/02/05 MDB FIRST DRAFT OF BRIEF IN RESPONSE TO BRENNER OBJECTIONS, INCLUDING DISCUSSION OF THE STANDARD OF REVIEW, REQUIREMENT THAT ACCOUNT BE CONFIRMED PRE-DISTRIBUTION AND VARIOUS ATTEMPTS TO PROMPT RE-WEIGING OF CREDIBILITY DETERMINATIONS, ETC. 4.70 hrs 270 /hr 1,269.00 03/03/05 MDB REVISIONS TO DRAFT BRIEF IN OPPOSITION TO OBJECTIONS AND NOTES RE ORAL ARGUMENT 4.20 hrs 270 /hr 1,134.00 03/04/05 MDB CAREFUL REVIEW OF TRANSCRIPT AND POST-TRIAL SUBMISSIONS TO VERIFY RECORD REFERENCES, REVIEW AND REVISE BRIEF IN OPPOSITION TO BRENNER OBJECTIONS. 4.70 hrs 270 /hr 1,269.00 03/07/05 LBS REVIEW AND REVISE DRAFT BRIEF IN RESPONSE; CONFER RE BRIEFING 1. 10 hrs 330 /hr 363.00 03/07/05 CMC REVIEW APPELANT'S BRIEF - REVIEW/MARK UP BRIEF RE FEE RECOVERY 1. 80 hrs 350 /hr 630.00 03/07/05 MDB COMMUNICATIONS WITH J KRENITSKY RE STATUS AND STRATEGY, PROOFREAD MEMORANDUM IN OPPOSITION TO BRENNER OBJECTIONS AFTER REVIEW OF AUDITOR'S REPORT AND OBJECTIONS THEMSELVES. 2.20 hrs 270 /hr 594.00 2.00 hrs 270 /hr 03/22/05 KRB REVIEW OF PLEADINGS AND NOTES RE STRATEGY IN ADVANCE OF HEARING FOR BRENNER MATTER - INTER-OFICE MEETING WITH MDB RE STRATEGY FOR HEARING AND APPLICATION FOR FEES 2.70 hrs 250 /hr 03/23/05 LBS ATTEND ARGUMENT COURT IN CARLISLE WITH TRAVEL 2.00 hrs 330 /hr 03/23/05 KRB INTRA-OFFICE CONFERENCE WITH MDB RE STRATEGY AND ARGUMENTS BEFORE JUDGE BAILEY 1.80 hrs 250 /hr 03/24/05 MDB PREPARE FOR AND ARGUE OBJECTIONS. DE-BRIEF WITH CLIENTS 4.00 hrs 270 /hr 1,080.00 03/28/05 MDB REVIEW MOST RECENT SUPERIOR COURT CASELAW RE SURCHARGE AND DIVERSIFICATION OF ASSETS AND 1.30 hrs 270 /hr 351.00 . REPRINT OF BILLED DETAILS (as billed) 66255 -00037-044 CMC 03/08/05 CMC MARK UP/EDIT REPLY BRIEF - INSTRUCTIONS TO M BRADSHAW 2.00 hrs 350 /hr 03/08/05 MDB DRAFT INSERT TO FEES BRIEF ON CAUSE OF FEES AS BRENNER STRATEGY 1.10 hrs 270 /hr 03/15/05 MDB REVIEW MOTION TO EXTEND ARGUMENT, CHECK RULES AND RELAY SUBSTANCE TO CLIENT. - CONSIDER ALTERNATIVES AND REVIEW BRIEF ON MERITS 1.70 hrs 270 /hr 03/16/05 LBS RESEARCH RE ARGUMENTS AND CONFER IN PREP FOR ORAL ARGUMENT RE EXCEPTIONS .70 hrs 330 /hr 03/16/05 CMC MISCELLANEOUS COURT ORDERS .30 hrs 350 /hr 03/17/05 MDB FINAL PROOFREAD ON BRIEF IN OPPOSITION TO BRENNER OBJECTIONS. - CONFIRM ACCURACY OF ALL RECORD CITATIONS. - OUTLINE ARGUMENT PRESENTATION 2.50 hrs 270 /hr 03/21/05 LBS REVIEW BRIEF OF PETITIONER RE FEES AND RESEARCH AND CONFER RE ARGUMENT PREP 1.00 hrs 330 /hr 03/21/05 MDB REVIEW BRENNER BRIEF ON FEES ISSUE AND ANALYZE BEST RESPONSE 2.50 hrs 270 /hr 03/22/05 CMC REVIEW CLAIMANT'S BRIEF - CONFERENCE WITH MARK BRADSHAW RE STRATEGY FOR COURT ARGUMENT 1.00 hrs 350 /hr 03/22/05 MDB REVIEW OF PRIOR BRIEFING IN CONTEXT OF PRELIMINARY OBJECTIONS FOR POTENTIAL ADMISSIONS REGARDING STATUS AS BENEFICIARIES AND OTHERWISE PREPARE FOR ARGUMENT. Page 2 700.00 297.00 459.00 231.00 105.00 675.00 330.00 675.00 350.00 540.00 675.00 660.00 450.00 . REPRINT OF BILLED DETAILS (as billed) 66255 -00037-044 CMC TOTAL FEES DISBURSEMENTS 03/18/05 901H CAPITAL DELIVERY - DELIVER TO CCCH 03/31/05 903R TELEPHONE CHARGES 03/31/05 904H DOCUMENT REPRODUCTION 03/31/05 904R DOCUMENT REPRODUCTION 03/31/05 910H FEDERAL EXPRESS 03/31/05 911R LEXIS RESEARCH 03/31/05 915H FACSIMILE TOTAL DISBURSEMENTS BILLING SUMMARY TOTAL FEES TOTAL DISBURSEMENTS TOTAL CHARGES FOR THIS BILL Page 3 $ 14,295.00 40.00 8.96 37.50 87.00 17.78 69.08 5.00 $ 265.32 $ $ $ 14,295.00 265.32 14,560.32 . . REPRINT OF BILLED DETAILS (as billed) 66255 -00037-ALL CMC Page 1 REPORT TOTALS TOTAL FEES 222,835.00 TOTAL DISBURSEMENTS 9,010.54 231,845.54 . . In re: Joseph D. and Jane W. Brenner Trust No. 21-2003-879 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA In re: Jane W. Brenner Trust UWO "B" No. 21-2003-881 ORPHANS' COURT DIVISION In re: Jane W. Brenner Trust UWO "C" No. 21-2003-881 No. 21-2004-087 In re: Nancy B. Blakely No. 21-2003-883 JUDGE BAYLEY CERTIFICATE OF SERVICE I, MARK D. BRADSHAW, ESQUIRE, hereby certify that on this date, I caused a true and correct copy of the foregoing document to be served upon the following counsel of record, by depositing the same in the United States mail, postage prepaid, addressed as follows: William F. Martson, Jr. Esquire Tonkton Torp, LLP 1600 Pioneer Tower 888 S. W. Fifth Avenue PortIMd, Oregon 9~ ~_ Mark D. Bradshaw, Esquire Date: :J~ c ,2005 SLl 545002v1/66255.037