Global Sourcing Connection, Ltd.

Opinion

!"#$%&'($)$%('*)"+,!-$./'.0!,$' "0,$1%,"'&#($,#.$'02'#33#"0#(' %)($%,"'#(#0"' ' ! ?' ' #5'678'' ?' .A>7'"<@'BCDEF9GH' ' ?' ' "#$%&#!'$()*+,-!.$,,/*0+$,1!20349' ?' .IAJ;76'EE' ' ?' ' '''' &7:;<6=>?@' ?' KLMN7'$OP<;IQ')@'*A657>' ' ' ' ! 2#"&#"R('02'2).$')"&'.0".3!(#0"('02'3)S'#"'(!--0,$'02'0,&%,' )S),&#"R'$0'3%)29'&)13')"&'.0T-)"/9'3$&9')..0!"$)"$('20,'R30*)3' (0!,.#"R'.0""%.$#0"9'3$&'20,')330S)".%')"&'-)/T%"$'02'#"$%,#T' )"&'2#")3'.0T-%"()$#0"')"&',%#T*!,(%T%"$'02'%U-%"(%(' ' $0$)3!2%%(!,%V!%($%&8!!' WF9BXX@XX' $0$)3!.0($(!,%V!%($%&8' W!X@XX' $0$)3!2%%(!,%&!.%&8' WFCF@BY' $0$)3!.0($(!,%&!.%&8' W!X@XX' $0$)3!2%%(!)330S%&8!!' WC9ZHY@ZY' $0$)3!.0($(!)330S%&8' W!X@XX' ' $0$)3!2%%(!)"&!.0($(!)330S%&8!WC9ZHY@ZY' ! ' $I7'A;;A[I7M';OP7'A5M'7\J75>7'75;6O7>'IA]7':775'L5M76^O57M';<'67_^7[;'MO>A^^<`A5[7'O5'`I<^7' <6'O5'JA6;@''$I7':A>O>'_<6'7A[I'MO>A^^<`A5[7'O>'67_^7[;7M':Q'5LP76O[A^'5<;A;O<5>';IA;'AJJ7A6'<5';I7'^7_;' <_'7A[I'L5M76^O57M'75;6Q@''$I7'5LP76O[A^'5<;A;O<5>'[<667>J<5M';<';I7'75LP76A;7M'JA6AN6AJI>':7^<`@!! ' ' ' =E?' #5>L__O[O75;'&7>[6OJ;O<5'a'$0$)3'<_'MO>A^^<`7M'AP8'WEZZ@YX' ' ' $I7'.';I7'A^^<`A5[7'<_'[A;O<5'_<6';I7'O5MO[A;7M';A>b=>?'A>';I7'M7>[6OJ;O<5' <_'7A[I';A>b'_AO^>';<'OM75;O_Q'O5'A'67A><5A:^7'PA5576';I7'>76]O[7'675M767M@''!"#$%#&%''()*"%9'ZF'*@,@'BGC9' CXE'=*A5b6@'"@&@'#^^@'EGcZ?'=([IP7;;76769'K@?'=d)'J6;'^O>;'7A[I'A[;O]O;Q9'O;>' MA;79';I7'A;;<657Q'`I<'J76_<6P7M';I7'`<6b9'A'M7>[6OJ;O<5'<_';I7'5A;L67'A5M'>L:>;A5[7'<_';I7'`<6b' J76_<6P7M9'A5M';I7';OP7'>J75;'<5';I7'`<6b@'e.O;A;O<5''`IO[I'NO]7'5<'7\J^A5A;O<5' <_';I7'A[;O]O;O7>'J76_<6P7M'A67'5<;'[A:^7@g?h'!"#$%#+(,-./"9'ZB'*@,@'ZXX9'ZXcDXG'=*A5b6@'"@&@' #^^@'EGcZ?'=([IP7;;76769'K@?'=>AP7?@' ' =B?''' #PJ6'_<6'*O^^O5N'a'$0$)3'<_'MO>A^^<`7M'AP8'WEHF@BY' ! ! $I7'[7'A';75'J76[75;'J75A^;Q'_<6'L>O5N'OPJ6'_<6':O^^O5N@'' d-6<_7>>O<5A^'J76><5>'@'@'@'[A55<;9'O5'A^^'I<57>;Q'A5M'67A><5A:^757>>9'[IA6N7';I7O6'[^O75;>'_<6' O5[67P75;>'O5'7\[7>>'<_'<57D;75;I'<_'A5'I'J75A^;Q'`O^^':7'OPJ<>7M'`I767';OP7'O5[67P75;>'^A6N76';IA5'<57D;75;I' <_'A5'I7M@''2<6'7\APJ^79'AJJ^O[A5;>'`I<':O^^';OP7'L>O5N'iLA6;76DI'6O>b' ;I7';75'J76[75;'J75A^;Q@' ' ' ' (3) Duplication of Services — TOTAL of disallowed amounts: $92.50 The Court denies the allowance of compensation for services that duplicate those of another professional or paraprofessional. See 11 U.S.C. § 330(a)(4)(A) (4). Reduction in fees is warranted if multiple attorneys from the same firm appear in court on a motion or argument or for a conference, unless counsel adequately demonstrates that each attorney present contributed in some meaningful way. In re Pettibone, 74 B.R. 293, 307 (Bankr. N.D. Ill. 1987) Schmetterer, J.) (‘A debtor’s estate should not bear the burden of duplication of services. If found in the record, such duplication shall be disallowed by the court as unnecessary.”). It is also an accepted principle that generally no more than one attorney may bill for time spent in an intra-office conference or meeting absent an adequate explanation. See In re Adventist Living Ctrs., Inc., 137 B.R. 701, 716 (Bankr. N.D. Ill. 1991) (Sonderby, J.); I” re Pettibone, 74 B.R. at 303; But see In re MEP Infrastructure Sols., Inc., 654 B.R. 922, 925 (Bankr. N.D. Ill. 2023) (Goldgar, J.) Gncorrectly citing In re Stainless Sales Corp., Case No. 17 B 3148, 2017 WL 2829675, at *2 (Bankr. N.D. IIL June 27, 2017) (Barnes, J.) for the proposition that intra-office meetings between multiple lawyers are never compensable when Stainless cites to Pettibone for the foregoing—that an application must “adequately demonstrate[] that each attorney present contributed in some meaningful way” and thus satisfy 11 U.S.C. § 330(a)(3)(D) by demonstrating that the meeting 1s “necessary” or “beneficial” and must have taken a “reasonable amount of time.”’).

Dated: September 25, 2024 — ‘Timothy A. Barnes, Judge United States Bankruptcy Court

Paae 1 of 2

GLOBAL SOURCING CONNECTION LTD YEAR 2024 TIME DATE STAFF HOURS Work 8-Feb JND 0.50 CONFERENCE CALL W/BANKRUPTCYATTY & JA RE VARIOUS ACCOUNTING AND TAX MATTERS 2/29/24 15-May JND 0.50 PREP VARIOUS SCHEDULES RE LOANS MADE TO ENTITY BY ARENSONS FOR BANKRUPTCY & PRELIM 2023 YE WORK 12/31/24 10-Jun IND 0.50 MISC. ACCOUNTING AND PRELIMINARY 2023 YE ACCOUNTING 12/31/23 25-Jun IND 0.50 RESPO F ANEYS C LEASE LAWSUIT 12/31/24 JND 0.50 4.50 335.00 1,507.50 CONF CALL W/ MA & JA RE STATUS OF 2023 YE ACOUNTING & BANKRUPTCY ISSUE 1 2181/2008 8-Feb NB 0.50 PROCESS P/A, DOWNLOAD P/R REPORTS 2/29/24 22-Feb NB 0.50 PROCESS P/R 2/29/24 11-Mar NB 0.60 PROCESS P/R, P/R CORRESPONDENCE 3/31/24 25-Mar NB 0.50 PROCESS & RESPOND TO EMAILS, T/C W/JENNIFER, PROCESS P/R 3/31/24 9-Apr NB 0.50 PROCESS P/R 4/30/24 24-Apr NB 0.80 PROCESS P/R 4/30/24 (3) Duplication of Services 2-May NB 0.50 SUMMONS SERVED 4/30/24 13-May NB 0.50 / DISCUSS & GATHER INFO FOR SUMMONS 5/31/24 15-May NB 0.50 SEND INFO THRU DROPBOX 5/31/24 No 5 "Rev DRIVE AND QBONLNEFOR2022INFO,TALKTO BARB 2125. am Sa 2 29-May NB 0.50 10-Jun NB 0.50 ; PROCESS P/R, P/R CORRESPONDENCE 6/30/24 24-Jun NB 0.50 PROCESS P/R 6/30/24 22-Jul NB 0.50 REVIEW INFO FOR LIBERTY MUTUAL AUDIT & SUBMIT 7/31/2024 N88 "PROCESS PAYROLL, REVIEW 7/8/2024 8-Aug NB 0.50 PROCESS P/R 8/31/24 20-Aug NB 1.00 REVSIEW QB & 2023 ACTIVITY 12/31/2023 26-Aug NB 0.50 PROCESS P/R 8/30/24 27-Aug NB 0.50 PAYROLL CORRESPONDENCE NB 0.75 15.00 185.00 2,775.00 _ PROCESS PAYROLL PTO ISSUES 7/31/2024 (2) 26-Mar NCE 0.50 0.50 225.00 112.50 FILED WA ANNUAL REPORT 12/31/24 —"70.00 20.00 4,395.00 (195.00) Less: Allawance 4,200.00

Page 2 of 2