Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 1 of 11

Desc

1 Barry S. Glaser, State Bar No. 70968 STECKBAUER WEINHART JAFFE, LLP 2 333 S. Hope Street, 36th Floor Los Angeles, California 90071 3 (213) 229-2868 - Telephone (213) 229-2870 - Facsimile 4 Attorneys for LOS ANGELES COUNTY 5 TREASURER & TAX COLLECTOR 6 7 8 9 10 11 In re 12 WESTCLIFF MEDICAL LABORATORIES, INC., 13 Debtor. 14 15 BIOLABS, INC., 16 17 18 Debtor. Affects Both Debtors UNITED STATES BANKRUPTCY COURT CENTRAL DISTRICT OF CALIFORNIA SANTA ANA DIVISION CASE NO. 8:10-bk-16743-TA Jointly Administered with Case No. 8:10-bk16746-TA Chapter 11 Cases LOS ANGELES COUNTY TREASURER & TAX COLLECTORS RESPONSE TO DEBTORS' NOTICE OF MOTION AND SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS) Date: Time: Place: May 30, 2012 10:00 a.m. Courtroom 5B

Affects WESTCLIFF MEDICAL 19 LABORATORIES, INC. only 20 Affects BOLABS, INC. only 21

22 TO THE HONORABLE THEODORE C. ALBERT, UNITED STATES BANKRUPTCY 23 JUDGE, DEBTORS, DEBTORS COUNSEL, THE OFFICE OF THE UNITED STATES 24 TRUSTEE, AND ALL OTHER INTERESTED PARTIES: 25 The Los Angeles County Treasurer and Tax Collector (the County), by and through its

26 undersigned counsel, submits this Response (the Response) to Debtors Sixth Omnibus Motion 27 for Order Disallowing Claims (Tax Claims) (the Motion) [Docket No. 719] as follows: 28
20002.072/74348.1

Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 2 of 11

Desc

1 I. 2

STATEMENT OF FACTS 1. On May 19, 2010 (the Petition Date), Westcliff Medical Laboratories, Inc. and

3 Biolabs, Inc. (the Debtors) filed voluntary petitions pursuant to chapter 11 of Title 11 of the 4 United States Code (the Bankruptcy Code). 5 2. On June 16, 2010, the County timely filed a Claim No. 52-1 in the amount of

6 $7,537.48, of which $6,287.61 was unsecured priority claim under Bankruptcy Code 507(a)(8). 7 A true and correct copy of the Claim No. 52-1 is attached to the attached Declaration of Bonita 8 Sandoz (the Sandoz Decl.) as Exhibit A. 9 3. On August 16, 2010, the County filed an amended Claim No. 52-2, which amended

10 Claim No. 52-1, in the amount of $7,816.95, of which $6,479.36 was unsecured priority claim
333 S. HOPE STREET, 36TH FLOOR, LOS ANGELES, CALIFORNIA 90071 TEL (213) 229-2868 FAX (213) 229-2870

11 under Bankruptcy Code 507(a)(8). A true and correct copy of Claim No. 52-2 is attached to the 12 Sandoz Decl. as Exhibit B. 13 14 II. 15 4. On March 8, 2012, the Debtors filed this instant Motion.

ARGUMENT 5. First, in the Motion, the Debtors allege that Bill Number 0696828 in the amount

16 of $87.72 relates to Abviva, Inc., not either of the Debtors. See Motion, pg. 9, lns. 17-18. 17 6. The County is informed and believes, and thereby alleges that Abviva, Inc.

18 (Abviva) was formerly known as BioLabs, Inc. Out of an abundance of caution, the County 19 included this Bill Number 0696828 as a part of the claim. See Sandoz Decl. at 4. 20 7. Second, the Debtors claim that Bill Numbers 0752096 in the amount of $1,227.16

21 and 9119713 in the amount of $22.71 are not entitled to priority under 507(a)(8)(B) and should 22 be treated as general unsecured claims. See Motion, pg. 10, lns. 2-8. However, as stated above, 23 the claim amount for Claim No. 52-2 was $7,816.95, of which $6,479.36 ($7,816.95 - $1,227.16 24 $22.71 - $87.72) was an unsecured priority claim under Bankruptcy Code 507(a)(8). 25 8. Third, the Debtors argue that Bill Numbers 40746317 in the amount of $1,417.23,

26 40747244 in the amount of $40.56, 40747245 in the amount of $66.15, 40747246 in the amount of 27 $458.58, 40747247 in the amount of $1,045.90, 40747427 in the amount of $35.72, 40747433 in 28 the amount of $2,933.24, 40747440 in the amount of $40.14, 40747441 in the amount of $40.52,

20002.072/74348.1

Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 3 of 11

Desc

1 40747442 in the amount of $41.49, 40747443 in the amount of $38.95, 40747444 in the amount of 2 $42.42, 40785210 in the amount of $32.86, 40785214 in the amount of $38.11, 40785213 in the 3 amount of $40.56, 40785212 in the amount of $123.86, and 40785211 in the amount of $44.07 4 all relate to the period of between July I, 2010 to June 30, 2011, which was after the June 16, 2010 5 Closing Date of the Sale of the debtors Assets to LabWest. See Motion, pg. 9, ln. 19 to pg. 10, 6 ln. 2. 7 9. Here, the Debtors are mistaken. As more fully explained below, the lien dates for

8 these bills were prior to the Petition Date and therefore, the Debtors remain liable for these 9 particular bills. In fact, the Unsecured Property Tax Bills clearly state that SALE OR 10 DISPOSAL OF THIS PROPERTY AFTER JANUARY 1, 2010 DOES NOT RELIEVE THE
333 S. HOPE STREET, 36TH FLOOR, LOS ANGELES, CALIFORNIA 90071 TEL (213) 229-2868 FAX (213) 229-2870

11 ASSESSEE OF THIS TAX. [emphasis added]. 12 10. The obligation to pay California property tax fixes on the lien date preceding the

13 fiscal year for which the taxes are due. Cal. Rev. & Tax Code 401.3, 2192. Here, the 14 applicable lien date was January 1, 2010 for the taxes that were assessed in 2010. Cal. Rev. & Tax 15 Code 117, 405, 2192. Under the California system, the taxpayer is liable for the taxes on the 16 property he/she/it owns on the lien date even if the taxpayer no longer owns, controls, or 17 possesses the property during the assessment year (the July 1- June 30 period following the lien 18 date) to which the tax relates and in which the tax is due. For example, in In re Western States 19 Wire Corp. 490 F.2d 1065 (9th Cir. 1974), the trustee in bankruptcy owned, possessed, and 20 controlled property on the lien date and thus was obligated to pay the tax on the property, even 21 though property was sold prior to the year corresponding to the taxes. 22 11. Lastly, the County hereby requests that the Debtors not only pay the Tax Claims,

23 but also pay the accrued interest and penalties. 24 12. The implementation of the Bankruptcy Abuse Protection and Consumer Protection

25 Act of 2005 (BAPCPA) enacted 511, was to designed prevent bankruptcy judges from using 26 their equitable powers to alter and reduce the interest rate and penalties on a tax claim from the 27 rates imposed under state law, particularly where ad valorem taxes are concerned. 28 13. California Revenue and Taxation Code (RTC) 2189.1 provides that Separately

20002.072/74348.1

Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 4 of 11

Desc

1 billed taxes on state-assessed personal property when delinquent may be collected through use of 2 unsecured tax collection procedures. Any of those taxes, including penalties, costs and charges, 3 which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall 4 become subject to additional penalties as provided in Section 2922. 5 14. Here, delinquent penalties were due on August 30, 2010. RTC 2922(a)(b)

6 provides that the County is entitled to a 10% delinquent penalty in the event the Debtor fails to 7 pay unsecured personal property taxes within the time limit, as follows: 8 9 10
333 S. HOPE STREET, 36TH FLOOR, LOS ANGELES, CALIFORNIA 90071 TEL (213) 229-2868 FAX (213) 229-2870

(a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on August 31 and thereafter subject to a delinquent penalty of 10 percent. (b) Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.

11 12

13 RTC 2922(a)(b). 14 15. Moreover, Bankruptcy Code 506(b) provides for interest on such claim, and any

15 reasonable fees, costs or charges provided under the agreement or State statute under which such 16 claim arose. 11 U.S.C. 506(b) (emphasis added). The 10% interest under RTC 2922(b) is 17 exactly that interest under 506(b). The plain reading of 506(b) provides for both interest 18 and any reasonable fees, costs or charges provided under . . . State statute. Debtors cannot 19 purport to receive special treatment and avoid having to pay interest and penalties on their taxes 20 under 506(b) just because the Debtors have filed for bankruptcy. Clearly, Congress intended 21 that delinquent debtors should not gain an unfair advantage with regard to claims of governmental 22 entities, such as the County, by filing for bankruptcy. 23 16. RTC 2922(c)(d) provides additional redemption penalties at 18% per year (1.5%

24 per month) on the unsecured personal property tax claim. RTC 2922(c)(d) provides as follows: 25 26 27 28 (c) Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed in subdivisions (d) and (e), which shall attach beginning July 1 and on the first day of each month thereafter. (d) Unsecured taxes remaining unpaid at 5 p.m., or the close of

20002.072/74348.1

Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 5 of 11

Desc

1 2 3 4

business, whichever is later, on the last day of the second month after the 10-percent penalty attaches shall be subject to an additional penalty of 1 1/2 percent attaching on the first day of each succeeding month on the amount of the original tax. The additional penalties shall continue to attach until the time of payment or until the time a court judgment is entered for the amount of unpaid taxes and penalties, whichever occurs first.

5 See RTC 2922(c)(d).2 6 17. As this Court is aware, 511 was enacted because Congress determined that pre-

7 BAPCPA law was deficient because during that time, bankruptcy judges held certain equitable 8 powers to alter (or reduce) state and local governmental statutory interest rates provided for under 9 applicable law, which resulted in numerous inconsistencies based on the lack of uniformity for 10 determining interest on tax claims. Thus, in order to afford the County with complete relief, 511
333 S. HOPE STREET, 36TH FLOOR, LOS ANGELES, CALIFORNIA 90071 TEL (213) 229-2868 FAX (213) 229-2870

11 cannot be ignored and must be read in conjunction with 506(b). 12 18. Moreover, consistent with the goal of Congress to provide fair and consistent

13 protection for ad valorem taxes, 11 U.S.C. 511 was specifically added to protect state, local, or 14 federal taxing authorities to allow for such authorized governmental entities to receive interest on 15 their claim, at the applicable nonbankruptcy interest rate where ad valorem taxes are concerned 16 in all bankruptcy cases. Through the addition of 511 to BAPCPA, this Court cannot modify, 17 reduce or alter the interest rate on delinquent ad valorem taxes if California law authorizes a stated 18 rate in the applicable state statutes. 19 III. 20 RESERVATION OF RIGHTS 19. The County expressly reserves its rights to supplement and/or amend the Response,

21 and to introduce evidence at any hearing relating to the Response. 22 IV. 23 24 25 In all but name, the payments are interest. It may seem odd to characterize a monthly accrual as a penalty and not as interest. However, there are consequences for doing so that were considered 26 by the California Legislature. For example, interest can be deductible from gross income for 27 income tax purposes (26 U.S.C. 163) but, penalties are not (26 U.S.C. 162(f)). Thus, characterizing the charge as a penalty prevents tax subsidization of delinquent taxes. 28
2

CONCLUSION 20. The Debtors arguments do not comport with applicable statutes or facts.

20002.072/74348.1

Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 6 of 11

Desc

WHEREFORE, the County of Los Angeles Treasurer & Tax Collector respectfully

2 requests that (i) the Court deny the Debtors Motion; and (ii) provide such further relief as the 3 Court deems just and proper. 4 Dated: May 16, 2012 5 6 7 8 9 10
333 S. HOPE STREET, 36TH FLOOR, LOS ANGELES, CALIFORNIA 90071 TEL (213) 229-2868 FAX (213) 229-2870

Respectfully submitted, STECKBAUER WEINHART JAFFE, LLP

By: /s/ Barry S. Glaser Barry S. Glaser Attorneys for County of Los Angeles Tax Collector

11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

20002.072/74348.1

Case 8:10-bk-16743-TA

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 7 of 11

Desc

Case 8:10-bk-16743-TA
In re:

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 8 of 11
CHAPTER: 11

Desc

WESTCLIFF MEDICAL LABORATORIES INC., BIOLABS, INC.,, Debtor(s). CASE NUMBER: 8:10-bk-16743 - TA

NOTE: When using this form to indicate service of a proposed order, DO NOT list any person or entity in Category I. Proposed orders do not generate an NEF because only orders that have been entered are placed on a CM/ECF docket.

PROOF OF SERVICE OF DOCUMENT

I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: 333 South Hope Street, Thirty-Sixth Floor, Los Angeles, California 90071-1406.

A true and correct copy of the foregoing document described as LOS ANGELES COUNTY TREASURER & TAX COLLECTORS RESPONSE TO DEBTORS' NOTICE OF MOTION AND SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS) will be served or was served (a) on the judge in chambers in the form and manner required by LBR 5005-2(d), and (b) in the manner indicated below:
I. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING ("NEF") - Pursuant to controlling General Order(s) and Local Bankruptcy Rule(s) ("LBR"), the foregoing document will be served by the court via NEF and hyperlink to the document. On May 16, 2012, I checked the CM/ECF docket for this bankruptcy case or adversary proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF transmission at the e-mail address indicated below:

California.

Raymond G Alvarado ralvarado@alvaradosmith.com Todd M Arnold tma@lnbyb.com Phillip Ashman mgolod@mcqueenashman.com, pashman@mcqueenashman.com;bkumamoto@mcqueenashman.com Richard L Barnett rick@barnettrubin.com, kelly@barnettrubin.com Ron Bender rb@lnbyb.com Eric S Bershatski eric.bershatski@gmail.com Brett Bissett brett.bissett@klgates.com Jennifer K Brooks jennifer.k.brooks@pillsburylaw.com Ronald K Brown rkbgwhw@aol.com Howard Camhi hcamhi@ecjlaw.com Donald H Cram dhc@severson.com Jennifer Witherell Crastz jcrastz@hemar-rousso.com Ryan S Fife ryan.fife@dbr.com, mary.avila@dbr.com;docket_la@dbr.com Carol J Fogleman mfrost@bwslaw.com Anthony A Friedman aaf@lnbyb.com John-patrick M Fritz jpf@lnbrb.com Jeffrey K Garfinkle bkgroup@buchalter.com, jgarfinkle@buchalter.com;docket@buchalter.com;svanderburgh@buchalter.com Fredric Glass fglass@fairharborcapital.com Nancy S Goldenberg nancy.goldenberg@usdoj.gov Chad V Haes chaes@marshackhays.com D Edward Hays ehays@marshackhays.com, ecfmarshackhays@gmail.com Michael J Heyman michael.heyman@klgates.com Jacqueline L James jlj@lnbyb.com Jeanne M Jorgensen jjorgensen@pj-law.com, esorensen@pj-law.com Jeff D Kahane jkahane@duanemorris.com Andy Kong Kong.Andy@ArentFox.com

20002.072/74373.1 1This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of

January 2009
[KFOX\BANKR\525680.1]

F 9013-3.1

Case 8:10-bk-16743-TA
In re:

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 9 of 11 CHAPTER: 11
Debtor(s).

Desc

WESTCLIFF MEDICAL LABORATORIES INC., BIOLABS, INC., CASE NUMBER: 8:10-bk-16743-TA

Alan J Kornfeld akornfeld@pszjlaw.com, akornfeld@pszjlaw.com Rodger M Landau rlandau@lgbfirm.com, gguidetti@lgbfirm.com;rmartin-patterson@lgbfirm.com Leib M Lerner leib.lerner@alston.com Matthew A Lesnick matt@lesnickprince.com Michael B Lubic michael.lubic@klgates.com Mark J Markus bklawr@bklaw.com, markjmarkus@gmail.com Frank F McGinn ffm@bostonbusinesslaw.com Elissa Miller emiller@sulmeyerlaw.com, asokolowski@sulmeyerlaw.com Kerry A Moynihan kerry.moynihan@bryancave.com, raul.morales@bryancave.com;trish.penn@bryancave.com Aram Ordubegian ordubegian.aram@arentfox.com Ernie Zachary Park ernie.park@bewleylaw.com Richard Park Richard.Park@usdoj.gov John E Polich john.polich@ventura.org Justin E Rawlins jrawlins@winston.com, docketla@winston.com Christopher O Rivas crivas@reedsmith.com Benjamin Seigel bseigel@buchalter.com, IFS_filing@buchalter.com David B Shemano dshemano@pwkllp.com Lindsey L Smith lls@lnbyb.com Philip E Strok pstrok@wgllp.com Cathy Ta cathy.ta@bbklaw.com, Arthur.Johnston@bbklaw.com;lisa.spencer@bbklaw.com United States Trustee (SA) ustpregion16.sa.ecf@usdoj.gov Howard J Weg hweg@pwkllp.com Sharon Z Weiss sharon.weiss@bryancave.com, raul.morales@hro.com Joseph M Welch jwelch@buchalter.com, jmealey-hatch@buchalter.com;docket@buchalter.com Johnny White , ecf@blakeleyllp.com;dmannion@blakeleyllp.com Beth Ann R Young bry@lnbyb.com
Service Information continued on attached page.

II. SERVED BY U.S. MAIL OR OVERNIGHT MAIL (indicate method for each person or entity served): On May 16, 2012, I served the following person(s) and/or entity(ies) at the last known address(es) in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States Mail, first class, postage prepaid, and/or with an overnight mail service addressed as follow. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed. Via Federal Express The Honorable Theodor Albert United States Bankruptcy Court 411 W. 4th Street, Ste. 2030, Crtrm 5085/5B Santa Ana, CA 92701 Via U.S. Mail Gregory Anderson 26632 Towne Center Dr Ste 220 Foothill Ranch, CA 92610 Via U.S. Mail Becton Dickinson and Company 1 Becton Dr Franklin Lakes, NJ 07417

20002.072/74373.1 1This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California.

January 2009

F 9013-3.1

Case 8:10-bk-16743-TA
In re:

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 10 of CHAPTER: 11 11
Debtor(s).

Desc

WESTCLIFF MEDICAL LABORATORIES INC., BIOLABS, INC., CASE NUMBER: 8:10-bk-16743-TA

Via U.S. Mail Callahan & Blaine 3 Hutton Centre Dr #900 Santa Ana, CA 92707

Via U.S. Mail City and County of San Francisco Office of the Treasurer/Tax Collector Legal Section Attn: Robertg L. Fletcher, Jr., POB 7426 San Francisco, CA 94120-7426 Via U.S. Mail Debt Acquisition Company of America V, LLC 1565 Hotel Circle South, Suite 310 San Diego, CA 92108 Via U.S. Mail David B Durrett Cohen Durrett LLP 2100 Northrop Ave Ste 900 Sacramento, CA 95825

Via U.S. Mail County of Riverside Treasurer Tax Collector PO Box 12005 Riverside, CA 92502-2205 Via U.S. Mail Department of Health Care Services Office of Legal Services Attn: Steven A. Oldham, Staff Attorney MS 0010 PO Box 997413 Sacramento, CA 95899-7413 Via U.S. Mail Charles Ferrari Law Offices of Charles Ferrari 33 Brookline Ste 200 Aliso Viejo, CA 92656 Via U.S. Mail Recy Hernandez 27615 Glasser Ave Canyon Country, CA 91351

Via U.S. Mail David W Gee Garvey Schubert Barer 1191 Second Ave 18th Fl Seattle, WA 98101-2939 Via U.S. Mail Adam Hoover Reich Radcliffe & Kuttler LLP 4675 MacArthur Ct Ste 550 Newport Beach, CA 92660 Via U.S. Mail Liquidity Solutions Inc One University Plaza Ste 312 Hackensack, NJ 07601 Via U.S. Mail Ron Oliner Duane Morris LLP One Market Plaza, Spear Tower Suite 2200 San Francisco, CA 94105-1127 Via U.S. Mail Sutter County Treasurer-Tax Collector Attn: Steven L Harrah CPA PO Box 546 Yuba City, CA 95992

Via U.S. Mail Kirkland & Ellis LLP 300 N LaSalle St Chicago, IL 60654

Via U.S. Mail Laura A Meyerson 2244 Walnut Grove Ave Ste 3rd Fl Rosemead, CA 91770

Via U.S. Mail Riverside Claims Post Office Box 626 Planetarium Station New York, NY 10024-0540 Via U.S. Mail TR Capital Management, LLC 336 Atlantic Avenue, Suite 302 East Rockaway, NY 11518

20002.072/74373.1 1This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California.

January 2009

F 9013-3.1

Case 8:10-bk-16743-TA
In re:

Doc 828 Filed 05/16/12 Entered 05/16/12 15:05:23 Main Document Page 11 of CHAPTER: 11 11
Debtor(s).

Desc

WESTCLIFF MEDICAL LABORATORIES INC., BIOLABS, INC., CASE NUMBER: 8:10-bk-16743-TA

Service Information continued on attached page. III. SERVED BY PERSONAL DELIVERY, FACSIMILE TRANSMISSION OR EMAIL (indicate method for each person or entity served): Pursuant to F.R.Civ.P.5 and/or controlling LBR, on , I served the following person(s) and/or entity(ies) by personal delivery, or (for those who consented in writing to such service method ) by facsimile transmission and/or email as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed. Service Information continued on attached page. I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct.

May 16, 2012 Date

Patricia Dillamar Type Name

/s/ Patricia Dillamar Signature

20002.072/74373.1 1This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California.

January 2009

F 9013-3.1

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Exhibit A Page 1 of 20

Desc

EXHIBIT A

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 1 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 2 of 20 19

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 2 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 3 of 20 19

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 3 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 4 of 20 19

10

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 4 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 5 of 20 19

11

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 5 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 6 of 20 19

12

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 6 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 7 of 20 19

13

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 7 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 8 of 20 19

14

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 8 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A ofPage 9 of 20 19

15

Case 8:10-bk-16743-TA Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23Page 9 Case 8:10-bk-16743-TA Claim 52-1 Filed 06/16/10 Desc Main Document Desc Exhibit A of 19 10 of 20 Page

16

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 10 Exhibit A of 19 11 of 20 Page

17

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 11 Exhibit A of 19 12 of 20 Page

18

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 12 Exhibit A of 19 13 of 20 Page

19

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 13 Exhibit A of 19 14 of 20 Page

20

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 14 Exhibit A of 19 15 of 20 Page

21

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 15 Exhibit A of 19 16 of 20 Page

22

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 16 Exhibit A of 19 17 of 20 Page

23

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 17 Exhibit A of 19 18 of 20 Page

24

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 18 Exhibit A of 19 19 of 20 Page

25

Case 8:10-bk-16743-TA

Doc 828-1 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-1 Filed 06/16/10 Desc Main Document Page 19 Exhibit A of 19 20 of 20 Page

26

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Exhibit B to Sandoz Declaration

Entered 05/16/12 15:05:23 Page 1 of 23

Desc

EXHIBIT B

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 1 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 2 of 23 of 22

27

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 2 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 3 of 23 of 22

28

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 3 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 4 of 23 of 22

29

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 4 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 5 of 23 of 22

30

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 5 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 6 of 23 of 22

31

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 6 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 7 of 23 of 22

32

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 7 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 8 of 23 of 22

33

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 8 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 9 of 23 of 22

34

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23Page 9 Case 8:10-bk-16743-TA Claim 52-2 Filed 08/16/10 Desc Main Document Desc Exhibit B to Sandoz Declaration Page 10 of 23 of 22

35

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 10 Exhibit B to Sandoz Declaration Page 11 of 23 of 22

36

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 11 Exhibit B to Sandoz Declaration Page 12 of 23 of 22

37

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 12 Exhibit B to Sandoz Declaration Page 13 of 23 of 22

38

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 13 Exhibit B to Sandoz Declaration Page 14 of 23 of 22

39

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 14 Exhibit B to Sandoz Declaration Page 15 of 23 of 22

40

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 15 Exhibit B to Sandoz Declaration Page 16 of 23 of 22

41

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 16 Exhibit B to Sandoz Declaration Page 17 of 23 of 22

42

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 17 Exhibit B to Sandoz Declaration Page 18 of 23 of 22

43

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 18 Exhibit B to Sandoz Declaration Page 19 of 23 of 22

44

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 19 Exhibit B to Sandoz Declaration Page 20 of 23 of 22

45

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 20 Exhibit B to Sandoz Declaration Page 21 of 23 of 22

46

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 21 Exhibit B to Sandoz Declaration Page 22 of 23 of 22

47

Case 8:10-bk-16743-TA Doc 828-2 Filed 05/16/12 Entered 05/16/12 15:05:23 Desc Claim 52-2 Filed 08/16/10 Desc Main Document Page 22 Exhibit B to Sandoz Declaration Page 23 of 23 of 22

48

Case 8:10-bk-16743-TA Doc 828-3 Filed 05/16/12 Entered 05/16/12 15:05:23 Exhibit C to Sandoz Declaration Page 1 of 2

Desc

EXHIBIT C

Case 8:10-bk-16743-TA Doc 828-3 Filed 05/16/12 Entered 05/16/12 15:05:23 Exhibit C to Sandoz Declaration Page 2 of 2

Desc

49