10000027305

DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000 Tax Service Providers
for the Debtors and Debtors in Possession IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
THIS SUMMARY SHEET APPLIES TO: X

All Debtors Collins & Aikman Corporation Collins & Aikman Products Co. Collins & Aikman Interiors Inc Dura Convertible Systems Inc Comet Acoustics Inc
1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 0555952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.
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0555927070615000000000009
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Gamble Development Company Collins & Aikman Properties, Inc. Wickes Manufacturing Company Wickes Asset Management, Inc. Collins & Aikman Asset Services, Inc. Carcorp, Inc. Waterstone Insurance, Inc. Collins & Aikman Development Company Collins & Aikman International Corporation Southwest Laminates, Inc. Collins & Aikman Fabrics, Inc. Collins & Aikman Automotive Exteriors Inc. Synova Plastics, LLC Amco Convertible Fabrics, Inc. ACAP LLC Collins & Aikman (Gibraltar) Limited Collins & Aikman Automotive (Asia), Inc. Collins & Aikman Intellimold, Inc. Collins & Aikman MOBIS, LLC Engineered Plastic Products, Inc. Collins & Aikman International Services, Inc.
JPS Automotive, Inc Collins & Aikman Accessory Mats, Inc. Collins & Aikman Canada Domestic Holding Company Collins & Aikman Carpet & Acoustics (MI), Inc. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Plastics, Inc. Collins & Aikman Automotive Services, LLC CW Management Corporation SAF Services Corporation Hopkins Services, Inc Collins & Aikman Europe, Inc Collins & Aikman Automotive International, Inc. Collins & Aikman Automotive Interiors, Inc. Synova Carpets LLC Becker Group LLC Collins & Aikman Automotive Mats LLC Collins & Aikman Automotive Overseas Investment, Inc. Owosso Thermal Forming, LLC Brut Plastics, Inc. Collins & Aikman Automotive (Argentina) Inc. New Baltimore Holdings, LLC
SUMMARY SHEET PURSUANT TO THE UNITED STATES TRUSTEE GUIDELINES FOR REVIEWING APPLICATIONS FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FILED UNDER 11 U.S.C. 330 Name of Applicant: Date of Retention: Date of Entry of Order Authorizing Employment Period for Which Compensation and Reimbursement is Sought: DELOITTE TAX LLP Nunc Pro Tunc to September 1, 2005
November 10, 2005
December 1, 2006 through and including April 30, 2007
Amount of Compensation Sought As Actual, Necessary and Reasonable: Amount of Expense Reimbursement Sought as Actual, Necessary, and Reasonable: This is: Blended Applicable Hourly Rate of Professionals And Paraprofessionals
$401,640
$1,023 A Fifth Interim Fee Application
$313.37
PROFESSIONALS RENDERING SERVICES FOR WHICH COMPENSATION IS BEING SOUGHT From December 1, 2006 through April 30, 2007 VALUE OF SERVICES RENDERED AT APPLICABLE HOURLY RATES 13,703 270 1,958 39,150 14,375 3,738 1,150 8,075 1,758 5,760 5,510 5,940 825 950 2,750 1,155 2,660 12,735 2,185 3,016 80,300 6,240 259 56 4,829 555 2,138 4,313 37,584 7,104 1,725 9,657 2,552 148 13 12,320 13,653 20,900 180 2,060 33 3,534 537 1,018 1,906
NAME HOFFMAN, DAVID N ZIMET, LEE G BOOCOCK, STEPHEN W ESQUIVEL, HECTOR SHEKELL, SCOTT GARCIA, ELIEZER O'BRIEN, MICHAEL J ATHANAS, JOHN A ATHANAS, JOHN A JORAH, CHRISTINE L WRIGHT, CHARLES T WRIGHT, CHARLES T FRIESTEDT, THEIA A HALE, JUNE ANNE GAREAU, MATTHEW E GERSTEL, KENNETH A PEZZETTI, MICHAEL J URBANIAK, JULIE JOHNSON URBANIAK, JULIE JOHNSON URBANIAK, JULIE JOHNSON OCHOA, RODRIGO CORDERO, ENRIQUE KEAN, KATHLEEN M NEWELL, EILEEN M HIBNER, DAVID M AGNONE, MATTHEW L ERNEST, JOHN TODD STARZYNSKI, STEVEN D KROZEK, DEREK J KROZEK, DEREK J BRIDENSTINE, TRAVIS J MOMIN, JASMINE SULTANALI BREWER, JASON DOUGLAS PATTERSON, MARY ANN PATTERSON, MARY ANN TEGGART, MARK JOHN JR TEGGART, MARK JOHN JR MEJIA, JOHANNA TERESA PANCHAL, SUSHMITA PUNJALAL ANDERSON, CHRISTINA WAGONER WALLACE, MADHURA VENI BOMMAKANTI, HARIGOPAL ELDAM, RAMI D FATIMA, SARA SRI SWARNA, LAKSHMI GOWRI
POSITION Partner Director Director Director Partner Partner Partner Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Senior Manager Manager Manager Manager Manager Manager Manager Senior Senior Senior Senior Senior Senior Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff
HOURS 20.3 0.4 2.9 58.0 25.0 6.5 2.0 17.0 9.5 12.8 11.6 13.2 1.5 2.0 5.0 2.1 5.6 28.3 4.6 16.3 146.0 16.0 1.4 0.3 26.1 3.0 4.5 11.5 129.6 38.4 4.6 33.3 8.8 0.8 0.2 61.6 73.8 104.5 0.9 10.3 0.5 19.1 2.9 5.5 10.3
RATE 675 675 675 675 575 575 575 475 185 450 475 450 550 475 550 550 475 450 475 185 550 390 185 185 185 185 475 375 290 185 375 290 290 185 65 200 185 200 200 200 65 185 185 185 185
-1-
MATA, CHARIDY R V, GAYATHRI LOMBARDI, MIA GRACE LOMBARDI, MIA GRACE HALLETT, KEVIN MICHAEL HALLETT, KEVIN MICHAEL POHREBOVICOVA, ZUZANA POHREBOVICOVA, ZUZANA CARROLL, WALTREESE HARVETTE BOOTHE, DEONNA LYNN BOROWICZ, KATARZYNA MARIA WELLS REID, BRENDAN ROBERT CILIBERTI, NICOLE E BECKER, LAUREN BETH RESHAM, SIDDESHWAR THOMPSON, DARLINA H PHELPS, MELINDA SHARELL WOLSCHLEGER, KAY LEE JEAN PAULES, NABILA SETHI, RENU PARROTT, VIRGINIA CLARK, KISHA DAN'YETTE TOTAL HOURS AND FEES SOUGHT HEREIN
Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff
0.8 6.0 4.3 0.8 11.2 59.8 1.0 69.3 2.9 12.5 1.1 14.6 3.0 2.4 91.5 0.2 9.5 0.1 22.1 1.1 5.5 3.5
65 185 185 200 200 185 200 185 200 65 200 185 200 185 200 200 200 200 200 185 185 185
52 1,110 796 160 2,240 11,063 200 12,844 580 813 220 2,701 600 444 18,300 40 1,900 20 4,420 204 1,018 648
1,281.7
$313.37 (effective blended rate)
401,640
DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000 Tax Service Providers for the Debtors and Debtors in Possession IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.2 Debtors. ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
THIS STATEMENT APPLIES TO: X

All Debtors Collins & Aikman Interiors Inc
2 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 0555959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 0555982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 0555979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 0555968.
Collins & Aikman Corporation Collins & Aikman Products Co. Gamble Development Company Collins & Aikman Properties, Inc. Wickes Manufacturing Company Wickes Asset Management, Inc. Collins & Aikman Asset Services, Inc. Carcorp, Inc. Waterstone Insurance, Inc. Collins & Aikman Development Company Collins & Aikman International Corporation Southwest Laminates, Inc. Collins & Aikman Fabrics, Inc. Collins & Aikman Automotive Exteriors Inc. Synova Plastics, LLC Amco Convertible Fabrics, Inc. ACAP LLC Collins & Aikman (Gibraltar) Limited Collins & Aikman Automotive (Asia), Inc. Collins & Aikman Intellimold, Inc. Collins & Aikman MOBIS, LLC Engineered Plastic Products, Inc. Collins & Aikman International Services, Inc.
Dura Convertible Systems Inc Comet Acoustics Inc JPS Automotive, Inc Collins & Aikman Accessory Mats, Inc. Collins & Aikman Canada Domestic Holding Company Collins & Aikman Carpet & Acoustics (MI), Inc. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Plastics, Inc. Collins & Aikman Automotive Services, LLC CW Management Corporation SAF Services Corporation Hopkins Services, Inc Collins & Aikman Europe, Inc Collins & Aikman Automotive International, Inc. Collins & Aikman Automotive Interiors, Inc. Synova Carpets LLC Becker Group LLC Collins & Aikman Automotive Mats LLC Collins & Aikman Automotive Overseas Investment, Inc. Owosso Thermal Forming, LLC Brut Plastics, Inc. Collins & Aikman Automotive (Argentina) Inc. New Baltimore Holdings, LLC
FIFTH INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICE PROVIDERS FOR THE DEBTORS FOR ALLOWANCE OF INTERIM COMPENSATION FOR SERVICES RENDERED AND EXPENSES INCURRED FROM DECEMBER 1, 2006 THROUGH APRIL 30, 2007 Deloitte Tax LLP (Deloitte Tax), tax service providers for Collins & Aikman Corporation (Collins & Aikman) and certain of its affiliates, as debtors and debtors in possession (collectively, the Debtors), pursuant to sections 330(a) and 331 of title 11 of the United States Code (the Bankruptcy Code) and Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), Rules 2016-1 and 9014-1 of the Local Rules for the United States 4
Bankruptcy Court, Eastern District of Michigan, the Retention Order (as defined below) and the Administrative Order (as defined below) files this application (the Fifth Interim Fee Application) for, and hereby applies for entry of an order, substantially in the form of Exhibit F attached hereto, allowing it interim allowance of, compensation for professional services performed by Deloitte Tax for the period from December 1, 20063 through April 30, 2007 (the Compensation Period) and for reimbursement of expenses associated therewith. Deloitte Tax respectfully represents: JURISDICTION 1. This Court has jurisdiction to consider this Fifth Interim
Application pursuant to 28 U.S.C. 157 and 1334. Consideration of this Fifth Interim Application is a core proceeding pursuant to 28 U.S.C. 157(b)(2). Venue of this case is proper in this district pursuant to 28 U.S.C. 1408 and 1409, respectively. The statutory predicate for the relief requested herein is sections 330 and 331 of the Bankruptcy Code.
GENERAL BACKGROUND 2. On September 1, 2005 (the "Petition Date"), each of the Debtors
filed a petition with this Court under Chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their property as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No request for the appointment of a trustee or examiner has been made in these Chapter 11 cases.
Fees and expenses included herein for December 2006 are minimal amounts primarily in the nature of trailing, Chapter 11 administration-related fees.
THE RETENTION OF DELOITTE TAX LLP

3.
On November 10, 2005 the Court entered an Order Approving the
Employment of Deloitte Tax LLP as Tax Service Providers Nunc Pro Tunc to September 1, 2005 (the Retention Order), pursuant to a retention application submitted by the Debtors (the Retention Application). A copy of the Retention Order is attached hereto as Exhibit A. Pursuant to the Retention Order, Deloitte Tax was authorized to perform and to be compensated by the Debtors, subject to application to this Court as set forth therein, for various tax services, including expatriate tax services, contingent fee strategic review services and other bankruptcy-related tax consulting services, and, inter alia, tax advisory services for the Debtors related to debt discharge issues arising in connection with this case. The Retention Order also authorized Deloitte Taxs reimbursement for actual and necessary expenses incurred, subject to application to this Court as set forth therein.
SUMMARY OF PROFESSIONAL COMPENSATION AND REIMBURSEMENT OF EXPENSES REQUESTED 4. Except as is clarified herein, Deloitte Tax has striven to prepare the
Fifth Interim Fee Application in accordance with applicable guidelines for fees and disbursements of professionals in the Eastern District of Michigan bankruptcy cases, adopted by the Court (the Local Guidelines), or United States Trustee guidelines for reviewing applications for compensation and reimbursement of expenses filed under 11 U.S.C. 330 (the UST Guidelines), and with the interim compensation Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses of Professionals and Official 6
Committee Members [Docket No. 290] (the Administrative Order, and together with the Local Guidelines and the UST Guidelines, the Guidelines). 5. Deloitte Tax seeks allowance of interim compensation for the tax
services (the Tax Services) rendered to the Debtors during the Compensation Period in the amount of $401,640 as is more fully described below. Deloitte Tax is also seeking allowance of interim reimbursement of expenses incurred in connection with the Tax Services rendered to the Debtors during the Compensation Period in the amount of $1,023, and reserves the right to seek trailing expenses, including, without limitation, for April 30, 2007, if any, in a future interim fee application. 6. The compensation for fees being sought in this Fifth Interim Fee
Application is thus only for 1,281.7 hours of the Tax Services at a $313.37 blended hourly rate in the total amount of $401,640 for the Compensation Period and, as noted above, reflects time incurred in connection with Chapter 11 administration matters. 7. Deloitte Tax has received no promises regarding compensation in
these Chapter 11 cases other than in accordance with the Bankruptcy Code and as set forth in the Retention Application. In respect of the services to be provided by Deloitte Tax to the Debtors in these Chapter 11 cases, Deloitte Tax has no agreement with any nonaffiliated entity to share any revenues from such services. 8. Deloitte Taxs fees in these cases are billed in accordance with the
existing compensation arrangements set forth in the engagement letter(s) between the Debtors and Deloitte Tax in effect during the Compensation Period. The rates Deloitte Tax charges for the services rendered by professionals in these Chapter 11 cases are consistent with the rates Deloitte Tax charges for professional 7
services rendered in comparable non-bankruptcy-related matters. Such fees are reasonable based on the customary compensation charged by comparably skilled practitioners in comparable non-bankruptcy cases in a competitive professional services market. 9. Pursuant to the Guidelines, supplied herewith is a schedule setting
forth all professionals and paraprofessionals who have performed services in these Chapter 11 cases during the Compensation Period for which interim compensation is being sought, each such individuals position with Deloitte Tax the hourly rate charged by Deloitte Tax, for services performed by each such individual, and the aggregate number of hours expended by each such individual. 10. Pursuant to the Guidelines, annexed hereto as Exhibit B is a
summary statement of the number of hours of services rendered by each professional and the hourly rate of each by project categories for the services performed by Deloitte Tax during the Compensation Period. Exhibit C is an itemized time record, in chronological order, of each specific service for which an award of compensation is sought. This is in the form of a spreadsheet reflecting detailed descriptions of services rendered and time thereby expended (in increments on one-tenth of an hour) sorted by each professional providing the services by day. Exhibit D contains the biographical statements of the engagement partners for the Tax Services rendered. Exhibit E is an itemized statement of expenses reflecting the actual and necessary expenses incurred by Deloitte Tax in the provision of services to the Debtor for which expenses reimbursement is sought. 11. As noted above, the daily contemporaneous activity descriptions of
each of the Deloitte Tax professionals and paraprofessionals providing services to 8
the Debtors for the Fifth Interim Fee Application pertaining to the Compensation Period is reflected on Exhibit C hereto. 12. Deloitte Tax has attempted to include in this Fifth Interim Fee
Application all time relating to the Compensation Period. Delays in processing such time and receiving invoices for certain expenses, however, do occur. Accordingly, Deloitte Tax reserves the right to request compensation and reimbursement for fees and trailing expenses, if any, incurred during the period December 1, 2006 through and including April 30, 2007, but not reflected in this Fifth Interim Fee Application, in future fee applications.
REASONABLE AND NECESSARY SERVICES RENDERED BY DELOITTE TAX (CATEGORIZED BY SUBJECT MATTER) 13. In addition to the detail supplied in Exhibit C, the description of
services of Exhibit B further summarizes the Tax Services rendered by Deloitte Tax during the Compensation Period (including for Chapter 11 administration), and highlights the benefits conferred upon the Debtors and their estates and creditors as a result of Deloitte Taxs services. The specific professional services that Deloitte Tax rendered during the Compensation Period are listed at Exhibit B which is a summary of the hours billed by subject matter during the Compensation Period and include these categories: (1) general corporate history, (2) Internal Revenue Code (IRS) Section 382 limitation analysis, (3) international assignments services consulting, (4) loan staff arrangement state and local tax consulting, (5) IRS audit support, (6) internal and external planning meetings, (7) calculation of tax basis balance sheet, (8) assistance regarding state of Michigan audit, (9) consultation regarding Section 9100 relief regarding IRS audit, (10) Consolidated Return issues, (11) specialized tax issues, (12) 9
consultation regarding sale of European subsidiaries, (13) advice with respect to the state tax aspects of the post-bankruptcy environment, focusing on optimization of tax structure for state tax purposes, (14) consultation regarding asset sale, (15) consultation regarding tax planning related to Canadian operations, (16) consultation regarding the sale of Mexican operations, (17) preparation of federal income tax return for Collins & Aikman Corporation and subsidiaries, and (18) Chapter 11 administration, including, but not limited to, billing and tracking time in anticipation of fee application preparation computation of stock basis.
ALLOWANCE OF COMPENSATION 14. Section 331 of the Bankruptcy Code allows a bankruptcy court to
authorize interim compensation for [a] trustee, an examiner, a debtors attorney, or any professional person employed under section 327 or 1103 of this title not more than once every 120 days after an order for relief in a case under this title [.] Instruction for Section 331 disbursements is provided under section 330 of this title. 15. Section 330 of the Bankruptcy Code authorizes the bankruptcy
court to award a trustee, an examiner or a professional employed pursuant to 11 U.S.C. 327, reasonable compensation for its services and reimbursement of its expenses. Specifically, Section 330 of the Bankruptcy Code provides as follows: (a)(1) After notice to the parties in interest and to the United States Trustee and a Hearing, and subject to sections 326, 328, and 329, the court may award to a trustee, an examiner, ombudsman, a professional person employed under section 327 or 1103
10
(A) reasonable compensation for actual, necessary services rendered by the trustee, examiner, professional person, or attorney and by any paraprofessional person employed by such person; and (B) reimbursement for actual, necessary expenses.
11 U.S.C. 330(a)(1). 16. Section 330(a)(3) of the Bankruptcy Code provides that in
determining the amount of reasonable compensation to be awarded, the court should consider the nature, extent and value of the services rendered to the estate, taking into account all relevant factors, including: (A) (B) the time spent on such services; the rates charged for such services;
(C) whether the services were necessary to the administration of, or beneficial at the time, at which the service was rendered toward the completion of, a case under this title; (D) whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; and . . . (F) whether the compensation is reasonable, based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title. 11 U.S.C. 330(a)(3)(A)-(E). 17. As analyzed below, Deloitte Tax respectfully submits that the
elements governing awards of compensation justify the allowance requested.
(1) 18.
THE TIME AND LABOR REQUIRED During the Compensation Period, 1,281.7 recorded hours have
been expended by the relevant professionals or other personnel in providing the hourly-rate Tax Services. Exhibit C hereto details the time and labor expended by
11
these professionals or other personnel on behalf of the Debtors and identifies the hours that are being billed.
(2) 19.
THE RATES CHARGED FOR SUCH SERVICES During the Compensation Period, Deloitte Taxs applicable hourly
billing rates or those of Deloitte Tax personnel involved ranged from $175.00 to $675.00 per hour for partners, principals and directors, $175.00 to $550.00 per hour for senior managers, $175.00 to $475.00 per hour for managers, $175.00 to $375.00 per hour for seniors, $175.00 to $240.00 per hour for staff, and $65.00 to $175.00 per hour for administrative personnel. Based on the recorded billable hours expended by Deloitte Taxs professionals, the average hourly billing rate for such professional services was approximately $313.37 including paraprofessionals. 20. The applicable amounts charged to the Debtors for the particular
services rendered are consistent with the approximate rates charged other clients of Deloitte Tax for comparable services in similar situations.
(3) 26.
THE NECESSITY OF THE SERVICES AND BENEFIT TO THE ESTATE As detailed above, services provided to the Debtors were necessary
for the Debtors business operations and conferred substantial benefit on the Debtors estates. Chapter 11 administration services were a prerequisite to continuing to provide post-petition services to the Debtors.
(4) 27.
CUSTOMARY COMPENSATION Deloitte Tax relies on the Courts experience and knowledge with
respect to the compensation awards in similar cases. Given that frame of 12
reference, Deloitte Tax submits that, in light of the circumstances of the case and the substantial benefits derived from Deloitte Taxs assistance, compensation in the amount requested is fair and reasonable.
(5) 28.
WHETHER SERVICES WERE PERFORMED IN A REASONABLE AMOUNT OF TIME Deloitte Tax believes that Tax Services were performed in a
reasonable amount of time, given the complexity of the issues and the scope of services involved and that the time expended on various tasks was necessary and appropriate.
(6) 29.
WHETHER COMPENSATION IS REASONABLE The Tax Services that have been rendered in an efficient manner
by professionals with extensive experience in providing services within the scope of the Retention Order. 30. Deloitte Tax further believes that the compensation sought for the
Tax Services rendered in connection with these Chapter 11 cases is reasonable and commensurate with those rates charged by comparable professional services firms. 31. As set forth in more detail above, Deloitte Taxs time has been
appropriately spent in this case. Based upon Deloitte Taxs blended hourly rate of $313.37 for professionals (including paraprofessionals), Deloitte Tax submits that its applicable rates are indeed comparable to those prevailing in the relevant professional services market. Therefore, taking into consideration the time and labor spent, the nature and extent of the professional services rendered and the nature of these proceedings, Deloitte Tax believes the allowance asked for is reasonable. 13
32.
In sum, based on the factors to be considered under sections 330
and 331 of the Bankruptcy Code, the allowance in full of Deloitte Taxs compensation herein is justified.
DISBURSEMENTS 33. For this Compensation Period, in connection with its provision of
the Tax Services, Deloitte Tax is seeking in this Fifth Interim Fee Application reimbursement for its reasonable and necessary expenses incurred on behalf of the Debtors during December 1, 2006 through April 30, 2007, in the aggregate amount of $1,023. 34. In summary, by this Fifth Interim Fee Application, Deloitte Tax requests
allowance and payment of any outstanding amounts of fees and expenses in the total amount of $402,663, consisting of $401,640 for the actual, reasonable, and necessary professional services rendered by Deloitte Tax on behalf of the Debtors (representing 100% of fees for services rendered) and $1,023 for actual and necessary expenses (representing 100% of the expenses incurred by Deloitte Tax). WHEREFORE, Deloitte Tax respectfully requests entry of an order, substantially in the form attached hereto as Exhibit F (a) allowing an administrative expense claim for Deloitte Tax for compensation and reimbursement for its fees and expenses incurred during the Compensation Period to the extent not already ordered by this Court, (b) authorizing and directing payment of such amounts, and (c) granting such other and further relief as is just and proper.
14
Dated:
June 11, 2007 Detroit, Michigan
Respectfully submitted, DELOITTE TAX LLP
/s/ Scott Shekell Scott Shekell, Partner 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3297 Facsimile: 313-392-7794 Tax Service Providers for the Debtors
15
EXHIBIT A
IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
NOTICE OF THE FIFTH INTERIM FEE APPLICATION OF DELOITTE TAX LLP AS TAX SERVICE PROVIDERS FOR THE DEBTORS FOR ALLOWANCE OF INTERIM COMPENSATION FOR SERVICES RENDERED AND EXPENSES INCURRED FROM DECEMBER 1, 2006 THROUGH APRIL 30, 2007 AND AN OPPORTUNITY TO RESPOND THERETO PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed the Fifth Interim Fee Application of Deloitte Tax LLP as Tax Service Providers for the Debtors for Allowance of Interim Compensation for Services Rendered and Expenses Incurred from December 1, 2006 through April 30, 2007 (the Application) on behalf of Deloitte Tax LLP, pursuant to the Administrative Order Establishing Procedures for Monthly
The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.
K&E 11898479.2
Compensation and Reimbursement of Expenses for Professionals and Official Committee Members dated June 9, 2005 [Docket No. 290] (the Compensation Procedures Order). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Application and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney, you may wish to consult one.) PLEASE TAKE FURTHER NOTICE THAT in accordance with the
Compensation Procedures Order, if you wish to object to the Court granting the relief sought in the Application, or if you want the Court to otherwise consider your views on the Application, no later than July 9, 2007 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice (the Objection Deadline), you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the Objection Deadline. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before the Objection Deadline, in accordance with the
Compensation Procedures Order, including to:
Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.
2
K&E 11898479.2
Scott Shekell Deloitte Tax LLP 600 Renaissance Center, Suite 900 Detroit, Michigan 48243-1595
PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Application and enter the order without a hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.
3
K&E 11898479.2
Dated: June 15, 2007
KIRKLAND & ELLIS LLP /s/ Marc J. Carmel Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors
K&E 11898479.2
CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that no later than the 16th day of June, 2007, I caused to be served, by e-mail and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Fifth Interim Fee Application of Deloitte Tax LLP as Tax Service Providers for the Debtors for Allowance of Interim Compensation for Services Rendered and Expenses Incurred from December 1, 2006 through April 30, 2007 (the Application) and the Notice of the Application and an Opportunity to Respond Thereto. Dated: June 15, 2007 /s/ Marc J. Carmel Marc J. Carmel
K&E 11898479.3
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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)
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Service de la Tresorerie
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CREDITOR NAME Advanced Composites Inc American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle City Of Battle Creek City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Longview City Of Los Angeles City Of Phoenix City Of Roxboro City Of St Joseph City Of Sterling Heights City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Dayton Bag & Burlap Co DuPont Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue Highwoods Forsyth Lp
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Nashville
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CREDITOR NAME Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Lake Erie Products Lear Corp Manpower Meridian Magnesium Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope Office of Finance of Los Angeles Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Riverfront Plastic Products Inc Ronald A Leggett Securities and Exchange Commission Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan
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of the City of Montgomery
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CREDITOR NAME State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Visteon Climate Control W9 Lws Real Estate Limited Wellington Green LLC Treasurer Of State City Of Marshall
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ADDRESS2
CITY Lansing Detroit Lansing Lansing Lansing Southfield Hickory Fresno Trenton Atlanta Troy Ingersoll Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Greensboro Holland Auburn Hills Detroit Auburn Hills Windsor Warren
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ZIP 48909 48277-0833 48909 48918-0001 48909-8244 48075 28602 937151192 K8V 5R1 30353 48083 N5C 2V5 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 27410-6237 49423 48326-1415 48226 48326-2356 N8T 3B8 48089 49631-8517 6830 44633 61866 48111 28262-2337 48025 43266-0061 49068
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EXHIBIT B
Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman, Inc. et al., Debtors For the Months of December 1, 2006 through April 30, 2007 **** Sorted by Project and Professional for Tax Services
Name 382 Analysis BOOCOCK, STEPHEN W BRIDENSTINE, TRAVIS J ERNEST, JOHN TODD GERSTEL, KENNETH A Assistance regarding state of Michigan audit CARROLL, WALTREESE HARVETTE MEJIA, JOHANNA TERESA WRIGHT, CHARLES T
Title Director Senior Manager Senior Manager
Service Line TAX TAX TAX TAX
Hourly Rate 675 375 475 550
Billable Hours 2.9 4.6 4.5 2.1 14.1 2.9 0.3 2.4 5.6 58.0 1.2 146.0 2.6 18.1 4.6 1.5 1.0 0.8 6.5 16.0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
Total Fees 1,958 1,727 2,138 1,155 6,977 580 60 1,140 1,780 39,150 810 80,300 1,229 8,145 2,185 863 200 160 3,738 6,240 143,019 950 2,760 2,750 1,426 4,590 12,476 3,851 33,959 287 3,938 7,500 5,460 2,552 2,240 59,785 4,389 825 2,014 7,227 1,663 813 13 1,283 45 33 3,625 5,476 4,760 17,709
Staff Staff Senior Manager
TAX TAX TAX
200 200 475
Consultation regarding the sale of Mexican operations ESQUIVEL, HECTOR Partner HOFFMAN, DAVID N Partner OCHOA, RODRIGO Senior Manager PEZZETTI, MICHAEL J Senior Manager URBANIAK, JULIE JOHNSON Senior Manager URBANIAK, JULIE JOHNSON Senior Manager Partner SHEKELL, SCOTT L POHREBOVICOVA, ZUZANA Staff LOMBARDI, MIA GRACE Staff GARCIA, ELIEZER Partner CORDERO, ENRIQUE Manager
TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX
675 675 550 475 450 475 575 200 200 575 390
256.3 $ Consultation regarding tax planning related to Canadian operations ATHANAS, JOHN A Senior Manager SHEKELL, SCOTT L Partner GAREAU, MATTHEW E Senior Manager PEZZETTI, MICHAEL J Senior Manager URBANIAK, JULIE JOHNSON Senior Manager Calculation of tax basis balance sheet HOFFMAN, DAVID N KROZEK, DEREK J SHEKELL, SCOTT L STARZYNSKI, STEVEN D TEGGART, MARK JOHN JR ATHANAS, JOHN A BREWER, JASON DOUGLAS HALLETT, KEVIN MICHAEL Consultation regarding asset sale HOFFMAN, DAVID N FRIESTEDT, THEIA A SHEKELL, SCOTT L Chapter 11 Administration ATHANAS, JOHN A BOOTHE, DEONNA LYNN PATTERSON, MARY ANN HOFFMAN, DAVID N JORAH, CHRISTINE L WALLACE, MADHURA VENI KROZEK, DEREK J SHEKELL, SCOTT L TEGGART, MARK JOHN JR TAX TAX TAX TAX TAX 475 575 550 475 450 2.0 4.8 5.0 3.0 10.2 25.0 5.7 117.1 0.5 10.5 37.5 11.5 8.8 11.2 202.8 6.5 1.5 3.5 11.5 3.5 12.5 0.2 1.9 0.1 0.5 12.5 9.5 23.8 64.5 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
Partner Senior Partner Senior Staff Senior Manager Senior Staff
TAX TAX TAX TAX TAX TAX TAX TAX
675 290 575 375 200 475 290 200
Partner Senior Manager Partner
TAX TAX TAX
675 550 575
Senior Manager Staff Staff Partner Senior Manager Staff Senior Partner Staff
TAX TAX TAX TAX TAX TAX TAX TAX TAX
475 65 65 675 450 65 290 575 200
Exhibit B
International Assignment Services assistance BOROWICZ, KATARZYNA MARIA CILIBERTI, NICOLE E JORAH, CHRISTINE L MOMIN, JASMINE SULTANALI ANDERSON, CHRISTINA WAGONER PANCHAL, SUSHMITA PUNJALAL THOMPSON, DARLINA H WOLSCHLEGER, KAY LEE JEAN HALE, JUNE ANNE MATA, CHARIDY R PAULES, NABILA
Staff Staff Senior Manager Senior Staff Staff Staff Staff Senior Manager Staff Staff
TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX
200 200 450 290 200 200 200 200 475 65 200
1.1 3.0 12.7 33.3 10.3 0.9 0.2 0.1 2.0 0.8 22.1 86.5 59.8 26.1 69.3 1.1 3.0 9.5 2.4 3.5 1.4 38.4 19.1 2.9 5.5 0.3 10.3 6.0 4.3 5.5 0.8 74.1 16.3 14.6 374.2
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
220 600 5,715 9,657 2,060 180 40 20 950 52 4,420 23,914 11,064 4,830 12,822 205 556 1,759 445 649 260 7,105 3,535 538 1,018 56 1,906 1,110 796 1,018 148 13,709 3,017 2,703 69,242
Preparation of federal income tax return for Collins & Aikman Corporation and Subsidiaries HALLETT, KEVIN MICHAEL Staff TAX HIBNER, DAVID M Manager TAX POHREBOVICOVA, ZUZANA Staff TAX SETHI, RENU Staff TAX AGNONE, MATTHEW L Manager TAX ATHANAS, JOHN A Senior Manager TAX BECKER, LAUREN BETH Staff TAX CLARK, KISHA DAN'YETTE Staff TAX KEAN, KATHLEEN M Manager TAX KROZEK, DEREK J Senior TAX BOMMAKANTI, HARIGOPAL Staff TAX ELDAM, RAMI D Staff TAX FATIMA, SARA Staff TAX NEWELL, EILEEN M Manager TAX SRI SWARNA, LAKSHMI GOWRI Staff TAX V, GAYATHRI Staff TAX LOMBARDI, MIA GRACE Staff TAX PARROTT, VIRGINIA Staff TAX PATTERSON, MARY ANN Staff TAX TEGGART, MARK JOHN JR Staff TAX URBANIAK, JULIE JOHNSON Senior Manager TAX TAX WELLS REID, BRENDAN ROBERT Staff Consultation regarding the state tax effects of the sale of the Soft Trim line of business HOFFMAN, DAVID N MEJIA, JOHANNA TERESA PHELPS, MELINDA SHARELL RESHAM, SIDDESHWAR O'BRIEN, MICHAEL J PHELPS, MELINDA SHARELL RESHAM, SIDDESHWAR SHEKELL, SCOTT L STARZYNSKI, STEVEN D WRIGHT, CHARLES T WRIGHT, CHARLES T Partner Staff Staff Staff Partner Staff Staff Partner Senior Senior Manager Senior Manager TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX
185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185
675 200 200 200 575 200 200 575 375 475 450
3.2 104.2 7.5 69.5 2.0 2.0 22.0 5.2 1.0 9.2 13.2 239.0 1.8 0.4 2.2
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
2,160 20,840 1,500 13,900 1,150 400 4,400 2,990 375 4,370 5,940 58,025 1,215 270 1,485 401,640
Planning meetings to discuss C&A History and Bankruptcy workplan - internal and external HOFFMAN, DAVID N TAX Partner ZIMET, LEE G TAX Director
675 675
Total hours and amount sought
1,281.7 $
**** Please note, time and expenses incurred for the period of December 1, 2006 through December 31, 2006 were included in the monthly statement of February 2007 due to the fact that fees and expenses during this month were minimal.
Exhibit B
EXHIBIT C
Statement by Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors For the Months of December 1, 2006 through April 30, 2007 **** Sorted by Day and Professional for Tax Services
Initials
Date
Description
Billable Time
Fixed Rate
Billable Fees
AGNONE, MATTHEW L MLA 3/20/2007 2006 tax compliance kick off meeting. ANDERSON, CHRISTINA WAGONER CWA 3/13/2007 Prepare Tim Woody 2006 tax returns. CWA 3/23/2007 Tim Woody - Prepare 2006 tax return, discuss if another W2c will be needed or if we will need to put negative compensation on the return. CWA 3/26/2007 David Czupski - Prepare 2006 tax return. CWA 3/27/2007 David Czupski - prepare first draft of 2006 tax return and tax equalization. I had some problems getting the US/Foreign source income to flow correctly.
3.0 3.0 3.2 1.1 1.0 5.0 10.3
185
$ $ $ $ $ $ $
555 555 640 220 200 1,000 2,060 713 475 475 950 740 238 950 950 475 950 713 1,188 185 185 278 185 185 9,833 333 111 444 148 740 740 740 56 740 370 3,534 1,958 1,958 33 33 33 33 33 33 33 33 33 33 33 33 65 33 33 33 33 33 33 33 33 33 33 33 821 20 200 220 1,015 1,015 290 232 2,552 1,313 414 1,726 580 580 600 600
200 200 200 200
ATHANAS, JOHN A JAA 12/21/2006 C&A chapter 11 administration JAA 12/22/2006 C&A chapter 11 administration JAA 1/3/2007 C&A Chapter 11 administration JAA 2/26/2007 C&A Canada planning discussion with J. Heckman and reviewing step memo JAA 3/20/2007 C&A Kick off meeting. JAA 4/3/2007 Pension & Goodwill issue JAA 4/23/2007 Review of tax basis information for potential sale JAA 4/24/2007 Tax basis review for potential sale JAA 4/25/2007 Tax basis discussions regarding potential sale of businesses JAA 4/26/2007 Basis calculation discussions and review for potential sale JAA 4/27/2007 Tax basis discussions regarding potential sale JAA 4/30/2007 Tax basis calculations and review for potential sale JAA 4/3/2007 Return follow up JAA 4/10/2007 Return issues JAA 4/11/2007 2006 tax return compliance issues JAA 4/12/2007 2006 return issues JAA 4/18/2007 2006 tax return compliance BECKER, LAUREN BETH LBL 3/14/2007 Organized & filed 2005 returns. LBL 3/15/2007 Finalized 2005 returns. BOMMAKANTI, HARIGOPAL HB 4/19/2007 Discussed 2006 international tax compliance for Collins & Aikman with K. Kean, Z. Pohrebovicova, H. Bommakanti, L. Swarna, and J. Urbaniak HB 4/20/2007 Worked on preparation of Form 8858 for Collins &Aikman International Holdings Company HB 4/20/2007 Worked on preparation of Form 5471 for Collins &Aikman Holdings Canada Inc. HB 4/23/2007 worked on preparation of Form 5471 for C&A Canada International Holdings Ltd. HB 4/24/2007 Discussed 2006 international tax compliance ETS efiling issues for Collins & Aikman with K. Kean, Z. Pohrebovicova, H. Bommakanti, and J. Urbaniak. HB HB 4/26/2007 Worked on preparation of form 5471 for EFCA1A10 MC C&A Canada Inc 4/26/2007 Worked on preparation of form 5471 for EFCA1A10 MC C&A Canada Inc
1.5 1.0 1.0 2.0 4.0 0.5 2.0 2.0 1.0 2.0 1.5 2.5 1.0 1.0 1.5 1.0 1.0 26.5 1.8 0.6 2.4 0.8 4.0 4.0 4.0 0.3 4.0 2.0 19.1 2.9 2.9
475 475 475 475 185 475 475 475 475 475 475 475 185 185 185 185 185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
185 185
185 185 185 185 185 185 185
BOOCOCK, STEPHEN W SWB 1/23/2007 Phone conversation w/ Jennifer Heckman re meeting w/ IRS, travel Detroit office to Southfield for meeting w/ IRS re tax due resulting from disallowing CARMI, phone conversation w/ John Ernest re e-mailing Rev. Rul 81-88 to Jennifer, Robin, Reanee & Carol. BOOTHE, DEONNA LYNN DLB 1/8/2007 DLB 1/9/2007 DLB 1/16/2007 DLB 1/17/2007 DLB 1/22/2007 DLB 1/23/2007 DLB 1/24/2007 DLB 1/25/2007 DLB 1/30/2007 DLB 1/31/2007 DLB 2/1/2007 DLB 2/2/2007 DLB 2/5/2007 DLB 2/6/2007 DLB 2/13/2007 DLB 2/14/2007 DLB 2/15/2007 DLB 2/27/2007 DLB 3/12/2007 DLB 3/15/2007 DLB 3/21/2007 DLB 3/22/2007 DLB 4/17/2007 DLB 4/20/2007
675
Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration Chapter 11 administration
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 1.0 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 12.5 0.1 1.0 1.1 3.5 3.5 1.0 0.8 8.8 3.5 1.1 4.6 2.9 2.9
65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65 65
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
BOROWICZ, KATARZYNA MARIA KMB 1/2/2007 Print email and request file for E. Nickerson KMB 1/3/2007 Prepare 2005 amended tax return for E. Nickerson BREWER, JASON DOUGLAS JDB 4/24/2007 Prepared Tax Basis Balance Sheets for C&A Auto Exteriors. JDB 4/24/2007 Prepared Tax Basis Balance Sheets for C&A Plastics and Becker Group LLC. JDB 4/24/2007 Prepared Tax Basis Balance Sheets for C&A Carpet Acoustics TN and MI. JDB 4/25/2007 Discussed various entities Balance Sheets with Derek Krozek. Prepared Balance sheet for C&A Plastics #063. BRIDENSTINE, TRAVIS J TJB 12/6/2006 382/Heartland 165(g)(3) deduction TJB 12/7/2006 382/165(g)(3) deduction issue CARROLL, WALTREESE HARVETTE WHC 12/1/2006 Letter to Department of Treasury - Stephen R. Hilker Letter (regarding lien on C&A's property): drafted letter, discussed revisions, made revisions, faxed to the state CILIBERTI, NICOLE E NEC 1/6/2007 Analyzed Data for Year-End Adjustment Calculations
200 200
290 290 290 290
375 375
200
3.0 3.0
200
$ $
Exhibit C
CLARK, KISHA DAN'YETTE KDC 3/6/2007 Preparation of organizational chart. KDC 3/16/2007 Processing of tax returns. KDC 3/21/2007 Processing of tax returns. CORDERO, ENRIQUE EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007 EC 4/16/2007
0.5 2.0 1.0 3.5 1.5 1.5 1.5 2.0 1.0 1.0 0.5 1.0 1.0 1.0 2.0 1.0 1.0 16.0 2.9 2.9 2.7 1.8 4.5 4.0 6.0 4.0 5.0 5.0 6.0 2.0 8.0 3.0 8.0 7.0 58.0 3.5 2.0 5.5 0.8 0.7 1.5 1.0 0.5 0.5 0.5 0.5 0.5 1.0 1.0 0.5 0.5 6.5 1.0 1.0 1.0 2.0 5.0 0.6 0.3 1.2 2.1 0.5 1.5 2.0 1.0 1.0 2.0 3.2 7.5 0.5 3.0 1.0 1.0 1.5 1.0 1.0 1.0 2.0 2.0 2.0 2.0 2.0 1.8 1.8 0.9 3.0 0.9 1.0 0.9 4.0 2.0 2.0 2.0 2.0
185 185 185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
93 370 185 648 585 585 585 780 390 390 195 390 390 390 780 390 390 6,240 537 537 1,283 855 2,138 2,700 4,050 2,700 3,375 3,375 4,050 1,350 5,400 2,025 5,400 4,725 39,150 648 370 1,018 440 385 825 575 288 288 288 288 288 575 575 288 288 3,738 550 550 550 1,100 2,750 330 165 660 1,155 238 713 950 185 185 370 640 1,500 100 555 185 185 278 185 185 185 370 370 370 370 370 333 333 167 555 167 185 167 740 370 370 370 370
Meeting with Carlos Barragia of Collins & Aikman regarding fiscal consolidation information Analysis and review of tax consolidation basis at 2006 Analysis of tax attributes at Collins & Aikman Group Preparation of Check File List regarding intercompany operations Balance Sheets review of Collins & Aikman Holdings and Collins & Aikman Hermosillo Conference calls with C&A regarding inter-company operations Conference calls regarding assets leased with GE and tax treatment in the past Consultations regarding the tax consequences of the asset sale of Hermosillo. Consultation regarding the sale of assets considering the prior purchase of GE assets Consultation regarding the sale of assets under the leasing contract between C&A and GE Prepare the tax calculations regarding the asset sale of Hermosillo. Prepare the tax calculations regarding the sale of assets considering the prior purchase of GE assets Prepare the tax calculations regarding the sale of assets under the leasing contract between C&A and GE
390 390 390 390 390 390 390 390 390 390 390 390 390
ELDAM, RAMI D RDE 4/19/2007 Prepared 06 WP for Canadian Entities ERNEST, JOHN TODD JTE 1/23/2007 Research re: NOL/adjustment issue. JTE 1/24/2007 Research re: NOL/adjustment issue. E-mail to S. Boocock re: research results. ESQUIVEL, HECTOR HE 2/6/2007 HE 2/12/2007 HE 2/20/2007 HE 3/6/2007 HE 3/7/2007 HE 3/14/2007 HE 3/16/2007 HE 3/29/2007 HE 4/2/2007 HE 4/16/2007 HE 4/17/2007 FATIMA, SARA SF SF
185
475 475
Sale of Mexican operations Assets sale in Mexico Mexican operation Correspondence regarding the sale of Hermosillo. Correspondence regarding the sale of Hermosillo. Mexico Reorganization. Sale of Mexican operations. Review of agreement in Mexico. Sale of Mexican entities Review of the calculations of the sale of the Mexican entities Correspondence regarding the sale of Mexican operations and follow up
675 675 675 675 675 675 675 675 675 675 675
4/4/2007 Worked on Trial balance grouping for return presentation of Collins & Aikman Mobis return for 2 hours and 1.5 hours for worked on preparing the book return and entering the details in the return. 4/5/2007 prepared M-1 work papers and posted M-1 in the return.
185 185
FRIESTEDT, THEIA A TAF 4/17/2007 Read e-mails from Jennifer Heckman regarding asset sales. Coordinated conference call with C&A and Deloitte for 4/18/2007. TAF 4/18/2007 call with J. Heckman of C&A and Deloitte team regarding recent proposed sales of assets. GARCIA, ELIEZER EG 4/16/2007 EG 4/16/2007 EG 4/16/2007 4/16/2007 EG EG 4/16/2007 EG 4/16/2007 EG 4/16/2007 EG 4/16/2007 EG 4/16/2007 EG 4/16/2007 GAREAU, MATTHEW E MEG 3/5/2007 MEG 3/8/2007 MEG 3/9/2007 MEG 3/11/2007
550 550
Analysis and evaluation of the tax attributes in Collins & Aikman Group Preparation of the Check List File which includes the inter-companies operations analysis for determination of the cash transfer scenarios Conference calls with C&A discussing related party operations Conference calls with C&A discussing assets leased with GE (contract analysis, interest treatment, deductions requirements for income tax purposes) Consultations regarding the tax consequences of the asset sale of Hermosillo. Consultation regarding the sale of assets considering the prior purchase of GE assets Consultation regarding the sale of assets under the leasing contract between C&A and GE Review the tax calculations regarding the asset sale of Hermosillo. Review the tax calculations regarding the sale of assets considering the prior purchase of GE assets Review the tax calculations regarding the sale of assets under the leasing contract between C&A and GE
575 575 575 575 575 575 575 575 575 575
Correspondence re: section 385(c) characterization statement, conversions of C&A Canada holding companies into per se corporations. Reviewed and edited sec 385(c) Characterization Statement for Canadian conversion transaction. Reviewed and edited sec 385(c) Characterization Statement for Canadian conversion transaction. Review memo regarding restructuring.
550 550 550 550
GERSTEL, KENNETH A KAG 12/6/2006 Consultations re Heartland Investment and 165(g)(3) KAG 12/6/2006 Consultation re: 165(g)(3) deduction KAG 12/7/2006 Email on ID issue HALE, JUNE ANNE JAH 4/9/2007 Reviewing Canadian return for Howard Burton JAH 4/21/2007 Reviewing US and Canadian tax returns for Howard Burton HALLETT, KEVIN MICHAEL KMH 2/22/2007 Assistance regarding the question from Collins & Aikman regarding who may sign the Mobis return for the current year. KMH 3/20/2007 Preparation of tax return files, gathering client information from eRoom. KMH 3/21/2007 Preparation of tax return files, gathering client information from eRoom. KMH 4/24/2007 Tax Basis balance sheet calculation for miscellaneous entities KMH 4/25/2007 Creating tax basis schedule KMH 4/26/2007 Cleaning up tax basis schedule KMH 4/5/2007 Meeting with Krozek about ETS and prepared Intellimold return KMH 4/5/2007 Gathering information for returns KMH 4/6/2007 Prepared C&A Auto (Argentina) return KMH 4/6/2007 Prepared Comet Acoustics Inc return KMH 4/6/2007 Prepared Waterstone Insurance, Inc. return KMH 4/6/2007 Prepared C&A Development Co. return KMH 4/6/2007 Prepared Auto Inernational Services Inc. Return KMH 4/9/2007 Prepared Asset Services 1120 KMH 4/9/2007 Prepared International Corp 1120 KMH 4/9/2007 Prepared Asia 1120 KMH 4/9/2007 Prepared C&A Properties 1120 KMH 4/10/2007 Prepared 1120 Development Co. KMH 4/10/2007 Corrections to 1120, Comet KMH 4/10/2007 Corrections to 1120, Intellimold KMH 4/11/2007 Making corrections for CarCorp KMH 4/11/2007 Preparing 1120, CarCorp KMH 4/11/2007 Preparing 1120, Overseas KMH 4/11/2007 Preparing 1120, Auto Int. KMH 4/11/2007 Preparing 1120, Gibraltar KMH 4/12/2007 Finished 1120, Asia KMH 4/16/2007 C&A Auto (Asia), preparing return KMH 4/16/2007 Wikes Manufacturing, preparing return KMH 4/16/2007 Wikes Asset MGMT, preparing return KMH 4/16/2007 C&A Interiors, preparing return
550 550 550
475 475
185 185 185 200 200 200 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185
Exhibit C
KMH KMH KMH KMH KMH KMH KMH
4/17/2007 4/17/2007 4/18/2007 4/19/2007 4/20/2007 4/20/2007 4/20/2007
C&A Carpet Acoustics (Mich) Wikes Asset Mgmt, preparing return CW MGMT Corp, preparing return C&A Europe preparing return Dura convertible systems, preparing return Amco convertible fabrics, preparing return C&A Fabrics preparation
2.0 2.0 2.0 2.0 2.0 2.0 2.0 71.0 0.3 0.5 0.3 0.5 0.5 0.5 0.5 0.5 1.0 0.5 0.5 0.5 0.5 0.5 1.0 4.0 1.0 1.0 1.0 5.0 5.0 1.0 26.1 0.3 0.3 0.5 0.5 0.5 1.4 0.5 0.3 1.7 2.3 1.0 0.9 0.5 0.4 0.4 0.3 0.6 0.5 1.0 0.5 0.4 1.0 0.8 2.0 0.4 0.5 0.8 20.3 0.2 0.2 0.2 0.4 0.1 0.3 0.1 0.3 0.4 0.2 0.2 0.3 0.5 0.2 0.1 0.8 1.1 0.3 0.2 0.2 0.5 0.1 0.3 0.3 0.3 0.3 0.1 0.4 0.7 1.2 0.2 0.2 0.1 0.2 0.3 0.3 0.2 0.1 0.2 0.2 0.1 0.1 0.1 12.8
185 185 185 185 185 185 185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
370 370 370 370 370 370 370 13,303 56 93 56 93 93 93 93 93 185 93 93 93 93 93 185 740 185 185 185 925 925 185 4,829 203 203 338 338 338 945 338 203 1,148 1,559 675 608 338 270 270 203 405 338 675 338 270 675 540 1,350 270 338 540 13,709 90 90 90 180 45 135 45 135 180 90 90 135 225 90 45 360 495 135 90 90 225 45 135 135 135 135 45 180 315 540 90 90 45 90 135 135 90 45 90 90 45 45 45 5,760
HIBNER, DAVID M DMH 12/4/2006 CORPTax backup and support DMH 12/11/2006 CORPTax backup and support DMH 12/18/2006 CORPTax backup and support DMH 1/8/2007 CORPTax backup and support DMH 1/16/2007 CORPTax backup and support DMH 1/22/2007 CORPTax backup and support DMH 1/29/2007 CORPTax backup and support DMH 1/2/2007 CORPTax backup and support DMH 2/6/2007 CORPTax backup and support DMH 2/12/2007 CORPTax backup and support DMH 2/21/2007 CORPTax backup and support DMH 3/1/2007 CORPTax backup and support. DMH 3/7/2007 CORPTax backup and support. DMH 3/14/2007 CORPTax backup and support. DMH 3/21/2007 CORPTax maintenance and support. DMH 3/26/2007 Detail review of backup/restore - CORPTax to ETS. DMH 4/2/2007 CORPTax backup and support DMH 4/9/2007 CORPTax backup and support DMH 4/16/2007 CORPTax backup and support DMH 4/23/2007 CORPTax backup and support and running of e-file diagnostics check DMH 4/27/2007 CORPTax backup and support and clear diagnostics related to initial e-filing set up DMH 4/30/2007 CORPTax backup and support HOFFMAN, DAVID N DNH 12/4/2006 Call with Shekell regarding Trenary discussion and fee hearing DNH 12/14/2006 Correspondence with S. Shekell regarding Soft Trim sale DNH 1/5/2007 Track relevant Plan news - new filing DNH 1/9/2007 Soft Trim sale call with J. Heckman DNH 1/11/2007 Read amended plan summary DNH 1/18/2007 Evaluate issues in new Soft Trim gain calculations DNH 1/19/2007 Review draft federal gain calculations for Soft Trim sale DNH 1/23/2007 State tax on Soft Trim correspondence DNH 1/24/2007 Review Soft Trim state tax calculations and discussion with C. Wright regarding same DNH 1/25/2007 Revise Soft Trim calculations and send to client DNH 1/25/2007 Discuss Soft Trim calculation issues with Zimet and Shekell DNH 2/6/2007 Call with T. Maynes regarding Soft Trim sale, liquidation plan, and related analysis DNH 2/7/2007 Correspondence with L. Zimet regarding Soft Trim / trust issues DNH 2/8/2007 Correspondence with T. Maynes and L. Zimet re trust tax issues DNH 2/12/2007 Discuss C&A issues with T. Friestedt DNH 2/14/2007 Correspondence regarding foreign dispositions DNH 2/21/2007 Review various billing analysis and correspondence from D. Krozek DNH 2/26/2007 Review Krozek summary of 2006 events for model implications DNH 3/22/2007 Track C&A developments related to dispositions and discuss issues with D. Krozek. DNH 4/6/2007 Review Cadence sale developments and consider related tax implications and issues DNH 4/12/2007 Call with S. Starzynski re asset basis for state tax calculations DNH 4/16/2007 Calls with T. Maynes at Kirkland and C. Wright regarding tax basis and tax calculations DNH 4/17/2007 Correspondence with J. Heckman and Deloitte team regarding sale computations DNH 4/18/2007 Planning for new tax gain calculations, including call with J. Heckman DNH 4/23/2007 Review sale development tax issues DNH 4/27/2007 Plan C&A documentation with T. Friestedt DNH 4/30/2007 Sale tax gain analysis with S. Shekell JORAH, CHRISTINE L CLJ 12/7/2006 Email to Tonya Woods regarding status of yearend adjustments CLJ 12/8/2006 Another call with Tonya Woods regarding yearend CLJ 12/18/2006 Follow-up with Ellery Nickerson and J. Momin re: Mexican ID number and FM3 copy CLJ 12/18/2006 Phone call with Dave Czupski and related follow-up re: his 2006 return and gross-ups CLJ 12/18/2006 Email to Jasmine regarding authorization list for 2006 services CLJ 12/21/2006 Create a project in Tracker for Ellery Nickerson's 2005 1040X and forward info to Kasia CLJ 12/24/2006 Update Tracker with Dave Czupski's phone number CLJ 12/27/2006 Answer various emails from Tonya Woods regarding yearend comp. CLJ 12/27/2006 Email to Tonya Woods regarding David Czupski's request for a full gross-up CLJ 1/8/2007 Answer Jim Comperchio's email regarding IRS notice CLJ 1/9/2007 Email to Paul Koil regarding Gary Erickson's tax equalization CLJ 1/17/2007 Email to Tonya Woods regarding yearend adjustments CLJ 1/17/2007 Accumulate information for Jasmine & Nicole for year end payroll adjustments CLJ 1/19/2007 Follow-up with Jasmine on Mexican tax payments CLJ 1/26/2007 Follow-up with Jasmine regarding 2006 organizer set-up CLJ 2/2/2007 Review Ellery's 1040X (2005) CLJ 2/6/2007 Finish Ellery Nickerson's 2005 amended return, prepare tax equalization, follow-up with Tonya Woods, etc. CLJ 2/6/2007 Emails with Tonya Woods and Ellery Nickerson re: 2005 tax equalization CLJ 2/7/2007 Jasmine Momin regarding 2006 compensation and authorization list CLJ 2/8/2007 Dave Czupski regarding gross-up for 2006 CLJ 2/9/2007 Telephone call with Tim Woody and related follow-up with Jasmine CLJ 2/9/2007 Email to Ellery Nickerson to answer his additional question about the 1040X CLJ 2/12/2007 Correspondence with Jasmine Momin regarding yearend CLJ 3/5/2007 Calculate payroll adjustment for James Comperchio. CLJ 3/5/2007 Review payroll adjustments made by Jasmine for individuals that were in Mexico during 2005. CLJ 3/9/2007 Correspondence with Doug Krizanic and Scott Shekell regarding necessity of 2006 returns. CLJ 3/21/2007 Run Tracker report and check status of returns. CLJ 3/23/2007 Tim Woody regarding his corrected W-2's. CLJ 3/25/2007 Gatekeep Howard Burton's tax returns. CLJ 3/25/2007 Gatekeep Amy Mucenski's tax returns. CLJ 3/26/2007 Email to Claire Isaac regarding outstanding U.K. returns for Kevin Stine. CLJ 3/26/2007 Gatekeep David Czupski's returns. CLJ 3/26/2007 Call with Jasmine Momin regarding Amy Mucenski's organizer. CLJ 3/28/2007 Email to Doug Krizanic regarding 4 outstanding U.K. tax returns. CLJ 3/29/2007 Review of Collins, Ronald - Return. CLJ 3/30/2007 Follow-up on U.K. tax returns outstanding. CLJ 3/31/2007 Email to Nabila Paules regarding preparation of returns for Mucenski and Burton. CLJ 3/31/2007 Follow-up with June Hale on who to assign Canadian tax returns to. CLJ 4/2/2007 Telephone call with Tim Woody CLJ 4/3/2007 Follow-up on extension information CLJ 4/13/2007 Email to Derek regarding chapter 11 administration CLJ 4/13/2007 Help Nabila tie out Amy Mucenski's W-2 CLJ 4/13/2007 Run report to make sure outstanding returns were extended
185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185
675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675 675
450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450
Exhibit C
KEAN, KATHLEEN M KMK 3/15/2007 Conference Call with Julie Urbaniak & Julie Carlson to discuss Region 10 staffing for 2006 International compliance. KMK 4/19/2007 Discussed 2006 int'l tax compliance for Collins & Aikman with Z. Pohrebovicova, H. Bommakanti, L. Swarna & J. Urbaniak KMK 4/24/2007 Discussed 2006 IT tax compliance ETS filing issues for Collins & Aikman with Z. Pohrebovicova, H. Bommakanti, and J. Urbaniak KROZEK, DEREK J DJK 12/4/2006 Update tax basis calculation for soft-trim DJK 12/6/2006 Assist M. Teggart with calculation of the soft-trim tax basis calculation DJK 12/8/2006 Assist M. Teggart of Deloitte with the soft-trim tax basis calculation DJK 12/11/2006 prepare analysis for hearing on Thursday re: fee application for 3rd interim period DJK 12/19/2006 Review Collins & Aikman November monthly statement and get ready to mail out DJK 3/18/2007 Assembled PBC list for all entities of return. Excluding Products Co. DJK 3/19/2007 Prepare agenda for 2006 compliance kick-off meeting. DJK 3/20/2007 2006 compliance kick-off meeting at C&A. DJK 3/26/2007 Set up of Collins & Aikman 2006 return. DJK 3/27/2007 Work on merge from Corptax to ETS software. DJK 3/28/2007 Work on merge from Corptax to ETS software. DJK 3/29/2007 Work on merge from Corptax to ETS software. DJK 4/19/2007 Tax basis balance sheet calculation DJK 4/20/2007 Prepared miscellaneous trial balances for use in tax basis balance sheets DJK 4/20/2007 Prepare trial balance and adjustments for C&A Accessory Mats tax basis balance sheet DJK 4/20/2007 Prepare tax basis balance sheet for Amco Convertible Fabrics DJK 4/23/2007 Preparation of tax basis for Dura Convertible Systems DJK 4/23/2007 Edits to Amco and Accessory Mats tax basis calculations for fixed assets DJK 4/23/2007 Assemble trial balances and tie into financial statements for C&A Auto Interiors DJK 4/23/2007 Edits to tax basis for Dura Convertible Systems DJK 4/24/2007 Tied out C&A Auto Interiors trial balances to consolidated financials DJK 4/24/2007 Preparation of C&A Fabrics Trial Balances for tax basis calculation DJK 4/24/2007 Tied out trial balances to financial statements for C&A Fabrics DJK 4/24/2007 Prepared tax basis adjustments to C&A Fabrics balance sheets DJK 4/25/2007 Tax basis adjustment to miscellaneous entities DJK 4/25/2007 Edits to C&A Fabrics tax basis balance sheet for fixed asset information DJK 4/25/2007 Tied out miscellaneous small entities tax basis - dormant entities DJK 4/25/2007 Edits to C&A Auto Interiors for fixed asset information DJK 4/25/2007 Adjusted C&A Auto Interiors for tax basis adjustments DJK 4/26/2007 Start assembling C&A Products Co trial balances for tax basis balance sheet DJK 4/26/2007 Tied out book basis balance sheets to financials for Becker Group DJK 4/26/2007 Tied JPS Auto trial balances to audited financial statements DJK 4/26/2007 Adjusted JPS Auto tax basis balance sheets for tax adjustments DJK 4/26/2007 Preparation of JPS trial balances for tax basis calculation DJK 4/27/2007 Tied out book basis balance sheets for C&A Plastics plants DJK 4/27/2007 Continued preparation of C&A Products Co trial balance for tax basis calculation DJK 4/27/2007 Tied out C&A Products Co trial balances to consolidated financials DJK 4/27/2007 Post tax basis adjustments for Products Co DJK 4/27/2007 Prepared tax basis for fixed assets at Corporate DJK 4/28/2007 Posted tax basis adjustments for other Products Co plants DJK 4/28/2007 Tax Basis calculation for C&A Carpet & Acoustics MI DJK 4/28/2007 Tax Basis calculation for C&A Carpet & Acoustics TN DJK 4/28/2007 Tied out fixed asset information and compared to book DJK 4/28/2007 Posted tax basis adjustments for C&A Auto Exteriors DJK 4/29/2007 Consolidate plants of C&A Auto Interiors into legal entity tax basis balance sheet DJK 4/29/2007 Consolidate plants of Products Co into legal entity tax basis balance sheet DJK 4/29/2007 Consolidate plants of JPS into legal entity tax basis balance sheet DJK 4/30/2007 Review Collins & Aikman March monthly statement DJK 4/30/2007 Prepare Soft-Trim analysis for estimated gain for use in the state tax model DJK 4/30/2007 Consolidate miscellaneous plants into tax basis balance sheets DJK 4/19/2007 Reviewed Collins & Aikman Asset Services Return DJK 4/19/2007 Reviewed C&A Gibraltar return DJK 4/19/2007 Reviewed Collins & Aikman Argentina return DJK 4/19/2007 Reviewed Mobis LLC return DJK 4/19/2007 Reviewed C&A Asset Services Return DJK 4/19/2007 Reviewed Collins & Aikman Interiors return DJK 4/3/2007 Gathered information for preparation of the 2006 return DJK 4/4/2007 Assist with Mobis return (1.0); Status call (.5) with M. Teggart of Deloitte and K Cleveland and Robin Norred of C&A DJK 4/5/2007 Review of fixed asset information DJK 4/9/2007 Assist with questions related to preparation of C&A federal return DJK 4/10/2007 Follow up re: C&A Mobis return DJK 4/11/2007 Status update call with K. Cleveland and R. Norred of C&A DJK 4/13/2007 Go over trial balances and mapping issues for 06 return LOMBARDI, MIA GRACE MGL 3/7/2007 MGL 3/14/2007 MGL 3/15/2007 MGL 4/19/2007 MGL 4/23/2007
0.3 0.8 0.3 1.4 2.2 2.1 1.3 4.5 8.0 2.9 2.1 2.5 3.0 3.5 3.0 5.2 1.5 3.6 3.0 2.0 3.5 1.5 3.5 1.0 4.2 3.5 2.5 2.0 2.7 2.1 3.5 2.5 4.5 3.5 2.1 2.1 4.6 3.5 3.5 2.5 2.7 4.5 2.7 2.5 1.5 3.5 3.5 3.9 2.5 3.5 2.5 3.1 2.7 3.5 0.9 1.1 1.1 2.5 0.5 1.1 1.5 1.5 1.5 1.2 1.5 0.3 1.5 168.0 0.8 1.0 0.5 1.5 1.3 5.1 0.8 0.8 0.3 0.5 0.8 4.0 1.0 3.0 7.5 0.8 8.5 0.8 3.0 3.0 2.0 3.5 1.0 3.0 0.5 2.0 1.5 3.0 1.0 6.0 7.0 5.0 1.0 5.0 1.0 4.0 4.0
185 185 185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
56 148 46 250 638 609 377 1,305 2,320 537 389 463 555 648 555 962 435 1,044 870 580 1,015 435 1,015 290 1,218 1,015 725 580 783 609 1,015 725 1,305 1,015 609 609 1,334 1,015 1,015 725 783 1,305 783 725 435 1,015 1,015 1,131 725 1,015 725 899 783 1,015 167 204 204 463 93 204 278 278 278 222 278 56 278 44,688 150 185 93 278 241 946 52 52 60 100 160 800 200 600 1,500 160 1,700 160 600 600 400 700 200 600 100 400 300 600 200 1,200 1,400 1,000 200 1,000 200 800 800
290 290 290 290 290 185 185 185 185 185 185 185 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 185 185 185 185 185 185 185 185 185 185 185 185 185
Research Sec.351 - loss recognition - regarding ULC conversion. Organized and filed 2005 returns. Organized and filed 2005 returns. Scanned 5471's for CA, MX, and one pg entities Form 5471 one-pagers
200 185 185 185 185
MATA, CHARIDY R CRM 4/12/2007 Preparation of expatriates extensions MEJIA, JOHANNA TERESA JTM 1/4/2007 Called R. Norred re: Informal Conference Waiver notice JTM 1/30/2007 Called J. Heckman and C. Wright re: analysis of sale of assets. JTM 1/22/2007 Update sale of soft-trim analysis with new amounts JTM 1/24/2007 Update sale of soft-trim analysis with new amounts JTM 2/5/2007 Met with J. Heckman, R Norred, C Wright re: calculating state impact of sale of C&A business JTM 2/5/2007 Gathered data for analysis of state impact from sale of C&A business JTM 3/1/2007 Gathered data to calculate effect of sale of business on MI liability. JTM 3/1/2007 Gathered data to calculate effect of sale of business on MI liability. JTM 3/2/2007 Gathered data and prepare spreadsheet for calculating impact of sale of business on MI liability. JTM 3/2/2007 Gathered data to calculate effect of sale of business on MI liability. JTM 3/5/2007 Analyzed data receive to begin completing MI liability calculation. JTM 3/7/2007 Prepared scheduled to be used to summarize recapture analysis. JTM 3/8/2007 Prepared for meeting re: asset reports. JTM 3/9/2007 Call with M DeSchryver and S. Resham re: analyzing asset reports, Organized data for review. JTM 3/13/2007 Reviewed analysis of asset register reports. JTM 3/14/2007 Updated state calculation amounts with asset information. JTM 3/15/2007 Conference call with M. DeSchryver and S. Resham re: asset register report questions. JTM 3/15/2007 Reviewed asset register summary reports. JTM 3/16/2007 Reviewed summary of asset classifications. JTM 3/19/2007 Requested reports missing, reviewed depreciation summaries. JTM 3/22/2007 Gathered additional depreciation reports. JTM 3/26/2007 Reviewed asset summary reports to be used in SBT liability calculation. JTM 3/27/2007 Prepared spreadsheet to calculate liability for MI. JTM 3/28/2007 Prepared liability schedules with CAD recapture data. JTM 3/29/2007 Reviewed SBT liability estimates with C. Wright. JTM 4/4/2007 Gathered data for C&A Automotive Interiors MI SBT calculation JTM 4/9/2007 Had a call with J Heckman and C Wright to discuss taxable income to be used in preparing estimates JTM 4/11/2007 Calculated 1st quarter estimates for various entities in various states JTM 4/11/2007 Calculated gain to complete first quarter estimates
65
200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200
Exhibit C
JTM JTM JTM JTM JTM JTM JTM JTM JTM
4/12/2007 4/12/2007 4/12/2007 4/16/2007 4/17/2007 4/18/2007 4/19/2007 4/20/2007 4/30/2007
Had a call with J. Heckman, K. Cleveland, and C. Wright to discuss calculations Calculated gain to complete first quarter estimates Calculated 1st quarter estimates for various entities in various states Updated state calculations Analyze HSC in unitary states Discussed C&A tax basis with J. Heckman and C Wright Met with C Wright and S. Shekell to discuss tax basis calculation TX question research Setup state tax schedule to calculate tax basis effect
1.0 4.0 4.0 4.5 2.0 1.0 0.8 2.0 1.5 104.5 0.2 0.5 0.3 0.2 0.8 3.0 0.5 0.3 0.2 6.5 0.5 3.2 0.3 0.2 0.2 0.5 0.1 2.3 0.2 0.6 0.2 0.2 0.3 0.8 0.4 1.2 0.1 0.2 0.2 0.2 0.2 0.2 0.3 0.1 0.2 0.2 0.3 0.2 1.0 0.3 0.9 0.4 0.3 0.1 0.2 0.2 0.2 0.3 1.0 0.3 0.6 0.4 1.0 33.3
200 200 200 200 200 200 200 200 200
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
200 800 800 900 400 200 160 400 300 20,900 58 145 87 58 232 870 145 87 58 1,885 145 928 87 58 58 145 29 667 58 174 58 58 87 232 116 348 29 58 58 58 58 58 87 29 58 58 87 58 290 87 261 116 87 29 58 58 58 87 290 87 174 116 290 9,657 56 56 1,150 1,150 550 1,100 550 3,300 4,400 3,300 2,200 4,400 2,200 1,100 2,750 2,200 2,200 4,400 2,200
MOMIN, JASMINE SULTANALI JSM 12/1/2006 Email Tonya Woods for Bank details for Joe Robich German Refund JSM 12/11/2006 Give update to Chris regarding year end review of compensation, follow up with Nicole to discuss year end process and set up time to meet to go over year end compensation JSM 1/10/2007 Comperchio: Respond to IRS notice for 2005 JSM 1/17/2007 Email Chris Jorah back in regards to year-end adjustments to expat income JSM 1/17/2007 Call Nicole for Payroll files as her cabinets were locked, review the yearend spreadsheets sent and make notes of possible missing items from comp JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM JSM 1/18/2007 Print all previous emails re: 2006 additional Compensation, call Tonya and leave a message to clarify few things 1/19/2007 Call Tonya Woods at C&A to get Mexico commuter compensation, details on Amy Mucenski & Dave Czupski additional compensation, email Martin Lopez in Hermosillo C&A office to confirm tax payments in 2006 and to get a list of all individuals in Mexico in 2006 2/7/2007 Email Tonya at C&A for copies of W2 and compensation details for W2 so that we can provide numbers to put into W2c, discuss authorization list with Chris Jorah 2/9/2007 Call Chris Jorah regarding Tim Woody's W-2 for assignment period - need to look into the difference in compensation numbers, print W-2 received from C&A - email Marilyn with Dylan Thomas first name for copy of W2 2/10/2007 Go through email communications and Foreign tax assessments to work on Payroll Adjustments for W-2c for Expats, email questions to Marilyn Butkiewicz at C&A for clarifications, review W-2 and Mexico earnings breakdown for 2006 2/12/2007 Call with Chris Jorah regarding the Payroll adjustments and authorization of returns for 2006 and full gross up for employees 2/15/2007 Prepare Organizer letter, upload on tracker, add 2006 projects for Czupski, Mucenski, Burton, Woody; setup messaging-activate messaging, create organize defaults, setup organizers and lock them 2/16/2007 Scan and send Tim Woody's W-2 and W-2c to Noor in Netherlands office 2/16/2007 Mucenski: receive faxed documents, review and attach email and documents to tracker under client provided documents 2/20/2007 Call from Tim Woody to confirm if Calendar is received, check tracker to see if we received it, call back and leave message to confirm that the calendar is received by us 2/22/2007 Review Amy Mucenski's comp again and call Marilyn for clarification, also call to ask for the adjustments that will be needed to prepare a W2c - does she want the gross up number from us or they will calculate it. 2/22/2007 Tim Woody: receive info - returns completed by taxpayer - suppress organizer messaging, update tracker, send email to confirm that we received his information 2/23/2007 Call Marilyn again at C&A to follow up regarding adjustments for w2c and clarification on Amy Mucenski's compensation; call from Marilyn, go over the adjustments and will follow up on confirmation on payments, give to Chris to review 3/1/2007 Ask Kaylee to request 2005 files for all Mexico commuters, request Jim Comperchio's 2005 file to fax a copy of notice to him - follow up with Chris. 3/3/2007 Jim Comperchio: scan and email copy of IRS response of 2005 tax notice to client; go through files and prepare payroll adjustment for Mexican commuters and send to Chris for review. 3/5/2007 Dave Czupski: email from client re: change in email address, update tracker and send email to client with the update. 3/7/2007 Czupski: call from client regarding questions on organizer. 3/9/2007 Discuss with Chris that since the W2c's are issued late how we want to procced,call marilyn back and discuss that may need to gross up more or reimburse for amended returns. 3/9/2007 Tim Woody: upfront organizer, review calendar, prepare upfront review checklist, update tracker. 3/9/2007 Send Paul Walker 2005 comp breakdown and additional comp items included in W2. 3/9/2007 Call Marilyn for the W-2c adjustments, send her the calculations for the adjustments, email Paul Walker in Burlington office - details of Gary Erickson's W-2. 3/10/2007 3/12/2007 3/12/2007 3/12/2007 3/14/2007 3/14/2007 3/16/2007 3/22/2007 3/23/2007 3/23/2007 3/23/2007 3/24/2007 Woody: give kais return and let her know that its not amended return and that the tax returns he provided is his Organizer. Dave Czupski: receive faxed documents from client, reply back to confirm fax received, upload documents to tracker. Any Mucenksi: reply to client on calendar assistance, upload email to tracker. Burton: email client confirmation of documents received by us, update tracker of organizer received. Czupski: upload faxed documents received to his ETF in Tracker. Mucenski: receive email from client, upload email to tracker. Email from Marilyn for social security numbers for Dylan Thomas and john Kauten, look up PY tax returns for correct numbers and email back to Marilyn.
290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290 290
Reply back to Chris if she can help with gatekeeping some organizers. Woody: follow-up with Christina to finalize his return as the W-2c are received, Discuss with Chris Jorah about negative compensation. Set up t-letter defaults for Collins and Aikman. Discuss with Chris regarding Kevin Stine UK authorization of services, also give her Howard Burton file to upfront. Czupski: received updated Calendar from client, review calendar, respond to email that we have received the calendar and will contact him if further information is needed. 3/24/2007 Czupski: upfront organizer, review supporting documents, email back for Calendar, prepare upfront checklist, update tracker and assign return to Christina.
3/24/2007 Czupski: call from client regarding discussion of prior year taxes he had to pay, we have grossed up taxes and C&A issued a W-2c to cover all the taxes, send him a copy of w-2c. 3/26/2007 Amy Mucenski: email from Chris regarding Calendar Clarification, call Chris to discuss, call Amy to confirm and clarify workdays, move date and update calendar accordingly, create phone memo in tracker, update upfront checklist. 3/26/2007 Received missing information from Howard Burton and Amy Mucenski, upload emails to tracker in their electronic folders, update tracker for missing information received, look for Amy Mucenski 2005 file. 3/27/2007 Czupski: help Christina with sourcing 2 W-2 as he came off assignment but was still on international payroll in 2006. 3/29/2007 Reply back to Chris regarding UK services for Kevin Stine, not aware of the second individual. 4/2/2007 Burton: email back that we have received a copy of his W-2c as well 4/2/2007 Mucenski: email back that we have received a copy of his W2c as well and she does not have to enter this information in the organizer 4/9/2007 Czupski: respond to email on status of returns 4/9/2007 Howard Burton: help Nabila with questions on return 4/11/2007 Prepare extensions for Amy Mucenski, Howard Burton, Tim Woody and David Czupski, upload extensions to tracker, update tracker with extension filed, give extensions to Charidy to mail, follow up with Chris that extensions are prepared and mailed 4/12/2007 Mucenski: help Nabila with questions on compensation 4/25/2007 Howard Burton: discuss comp breakdown with June, send her W-2 breakdown detail via email, discuss amount owed on the return and will call Marilyn to make arrangements for company portion 4/27/2007 Howard Burton: Discuss payment due with return with June, get two versions of returns broken out to show Howard's liability vs. Company's liability 4/30/2007 Howard Burton: Call Marilyn Butkiewicz at C&A for Canadian tax due with Howard's return and company portion of the liability; call Howard that he owes on the return, make copies of slips, get them scanned and attached to return, deliver returns
NEWELL, EILEEN M EMN 4/9/2007 Discussion with Derek and Mark on partnership termination O'BRIEN, MICHAEL J MJO 4/18/2007 Tax Research Relating to SBT Basis On The Sale Of Assets OCHOA, RODRIGO RO 2/7/2007 RO 2/8/2007 RO 2/9/2007 RO 2/10/2007 RO 2/12/2007 RO 2/13/2007 RO 2/14/2007 RO 2/15/2007 RO 2/16/2007 RO 2/19/2007 RO 2/20/2007 RO 2/21/2007 RO 2/22/2007 RO 2/23/2007 RO 2/28/2007
0.3 0.3 2.0 2.0 1.0 2.0 1.0 6.0 8.0 6.0 4.0 8.0 4.0 2.0 5.0 4.0 4.0 8.0 4.0
185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
575
Call regarding the sale of C&A Mexican operations Calculation of tax basis in Hermosillo Hermosillo tax basis edits Hermosillo tax basis edits Calculation of the tax basis in Collins & Aikman Automotive Hermosillo Made edits to Hermosillo tax basis calculation Made edits to Hermosillo tax basis calculation Calculation of the tax basis in Collins & Aikman Automotive Hermosillo Tax basis calculation of Hermosillo Conference call regarding tax basis and tax basis update Calculation of tax basis in Hermosillo Edit tax basis calculation Hermosillo tax basis edits Update Hermosillo tax basis calculation Tax basis calculation
550 550 550 550 550 550 550 550 550 550 550 550 550 550 550
Exhibit C
RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO RO
3/1/2007 3/2/2007 3/5/2007 3/6/2007 3/7/2007 3/8/2007 3/9/2007 3/12/2007 3/13/2007 3/14/2007 3/15/2007 3/19/2007 3/20/2007 3/22/2007 3/26/2007 3/27/2007 3/28/2007 4/4/2007 4/5/2007 4/6/2007 4/19/2007 4/20/2007 4/26/2007
Calculation of tax basis in Hermosillo. Update Hermosillo tax basis calculation. Hermosillo tax basis edits. Hermosillo tax basis edits. Calculation of the tax basis in Collins & Aikman Automotive Hermosillo. Made edits to Hermosillo tax basis calculation. Update Hermosillo tax basis calculation. Tax basis calculation. Correspondence regarding the sale of Hermosillo. Hermosillo tax basis edits. Call regarding the sale of C&A Mexican operations. Tax basis calculation. Hermosillo tax basis edits. Correspondence regarding the sale of Hermosillo. Review of the Annual Tax Returns. Review of the questions made by Jennifer Heckman of C&A, regarding sale of assets. Analysis of the Lease Agreement Sale of Assets. Call with Jennifer Analysis agreements enter by C&A Hermosillo and GE Call with Jennifer and Analysis agreements enter by C&A Hermosillo and GE Call with Jennifer and Analysis agreements enter by C&A Hermosillo and GE Conference Call with Jennifer to discuss the agreement modify by GE and analysis of the agreement Conference Call with the Tax Advisors of GE Review of the proposal sent by GE and Conference Call
8.0 5.0 2.0 2.0 4.0 5.0 5.0 3.0 4.0 3.0 1.0 4.0 3.0 4.0 1.0 2.0 1.0 2.0 6.0 2.0 5.0 3.0 4.0 146.0 0.9 0.9 1.5 1.5 2.5 5.5 0.2 0.3 0.5 1.0 3.5 6.9 3.4 3.0 1.0 0.4 3.5 0.4 22.1 0.5 0.3 0.4 0.3 0.1 2.0 1.0 1.0 5.6 2.5 2.0 3.0 2.0 9.5 0.5 1.0 0.7 0.5 1.0 0.5 1.0 0.5 2.0 2.5 2.0 2.0 4.0 3.5 3.0 4.0 2.0 4.0 2.0 3.0 0.5 4.0 2.0 1.0 2.0 3.0 3.0 0.7 2.0 0.3 2.0 1.5 1.2 0.8 1.1 1.0 0.5 4.0 70.3 0.5 0.5 6.0 8.0 9.0
550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
4,400 2,750 1,100 1,100 2,200 2,750 2,750 1,650 2,200 1,650 550 2,200 1,650 2,200 550 1,100 550 1,100 3,300 1,100 2,750 1,650 2,200 80,300 180 180 278 278 463 1,018 13 56 93 162 700 1,380 680 600 200 80 700 80 4,420 238 143 190 145 48 950 475 475 2,662 500 400 600 400 1,900 95 185 130 93 185 93 200 93 370 463 370 370 740 648 555 740 370 740 370 555 93 740 370 185 370 555 555 130 370 56 370 278 222 148 204 185 93 740 13,023 100 100 1,200 1,600 1,800
PANCHAL, SUSHMITA PUNJALAL SPP 3/29/2007 Post to tracker a documents for David Czupski pre Chirstina,Anderson request. PARROTT, VIRGINIA VP 3/21/2007 Update 2006 eRoom. VP 4/5/2007 Gathered 05 returns and uploaded to the eroom VP 4/4/2007 Edits to eroom set up/preparation of new eroom PATTERSON, MARY ANN MAP 3/22/2007 Administrative work for Julie Urbaniak. MAP 3/15/2007 Printing Job for Lauren/Zuzana. MAP 3/20/2007 Administrative work for Julie Urbaniak. PAULES, NABILA NP 4/7/2007 NP 4/9/2007 NP 4/12/2007 NP 4/13/2007 NP 4/14/2007 NP 4/23/2007 NP 4/25/2007 NP 4/26/2007 PEZZETTI, MICHAEL J MJP 2/12/2007 MJP 2/13/2007 MJP 2/14/2007 MJP 2/15/2007 MJP 2/26/2007 MJP 3/2/2007 MJP 3/5/2007 MJP 4/6/2007
200
185 185 185
65 185 185
Preparation of Howard Burtons returns Finalize preparation of Howard Burton return Preparation of Mucenski, Amy returns Continued preparation of Amy Mucenski return Edits to Mucenski return Edits to Mucenski return Preparation of Howard Burton return Edits to Howard Burton return
200 200 200 200 200 200 200 200
Correspondence re: disposition of Mexican assets Correspond re: disposition of Mexican assets C&A Mexico Disposition of Mexican assets read emails Disposition of Mexican Assets read email correspondence Update regarding sale of Mexican assets Memo regarding Canada conversion. Canada issues on NSULC conversion. Discussion with J. Urbaniak regarding Mexican Issues with GECC
475 475 475 475 475 475 475 475
PHELPS, MELINDA SHARELL MSP 3/26/2007 Create spreadsheet to aggregate totals of asset value and accumulated depreciation for Plant 501. MSP 3/27/2007 Complied data for asset cost and accumulated depreciation. Proofread collected data for any documentation errors. MSP 3/28/2007 Complied data for asset cost and accumulated depreciation. Proofread collected data for any documentation errors. MSP 4/12/2007 Research states for conformity to sale of real property for apportionment. POHREBOVICOVA, ZUZANA ZP 2/5/2007 Put together list of items needed for 2006 compliance for Mexican entities. ZP 2/7/2007 Went over the list of int'l entities for engagement letter and corrected it ZP 2/21/2007 Filled out preliminary time estimate sheet, discussed the compliance process with Derek Krozek and Julie Urbaniak ZP 2/22/2007 Discussed 2006 compliance process with J. Urbaniak. ZP 2/26/2007 Compared org chart to our list of entities to make sure that all entities are captured ZP 2/28/2007 Met with J.Urbaniak and M. Pezzetti to discuss Canadian check-the-box transaction ZP 3/14/2007 Conference call regarding sale of Mexican entities. ZP 3/1/2007 Correspondence with J.Urbaniak to discuss R-10 and other compliance related issues. ZP 3/1/2007 Drafted a re-characterization memo. ZP 3/14/2007 Prepared materials for the kick of meeting. ZP 3/20/2007 Attended the 2006 compliance kick off meeting, went over notes from the meeting. ZP 3/26/2007 Reviewed trial balances and tax packages. ZP 3/27/2007 Reviewed trial balances and tax packages, reviewed Mexican tax returns. ZP 3/28/2007 Reviewed Mexican tax returns, consulted Rodrigo Ochoa. ZP 3/29/2007 Prepared workpapers for R-10. ZP 3/30/2007 Prepared instructions for R-10. ZP 3/30/2007 Prepared tracker and workpapers for the 2006 compliance. ZP 4/3/2007 prepared wp for R-10, worked on ETS int'l setup ZP 4/4/2007 checked 2006 forms, checked ETS entity listing against prior year ZP 4/9/2007 Prepared and discussed workpapers for R-10. ZP 4/11/2007 Attended conference call ZP 4/16/2007 Performed ETS setup ZP 4/17/2007 Prepared workpapers for R-10 ZP 4/18/2007 Discussed 2006 international tax compliance for Collins & Aikman with K. Kean, Z. Pohrebovicova, H. Bommakanti, L. Swarna, and J. Urbaniak ZP 4/19/2007 Sent emails with workpapers, tax packages and prior year forms to R-10 ZP 4/20/2007 updated powerpoint presentation ZP 4/20/2007 Reviewed 2006 filings prepared by R-10 ZP 4/23/2007 Reviewed Rosario Project SA and C&A Automotive Trim BVBA. ZP 4/23/2007 Drafted additional instructions for R-10 ZP 4/24/2007 Discussed 2006 international tax compliance ETS efiling issues for Collins & Aikman with K. Kean, H. Bommakanti, and J. Urbaniak. ZP 4/24/2007 Figured out and composed the presentation of RE in ETS. ZP 4/24/2007 Drafted additional review comments. ZP 4/26/2007 Went over Canadian tax returns (0.7). Organized workpapers (0.5) ZP 4/26/2007 Answered questions from R-10 regarding C&A Canada Inc. ZP 4/26/2007 Researched dormant entities classification. (0.5) 905 (c) adjustment calc for C&A Canada Inc.(0.8) ZP 4/30/2007 Discussed 2006 compliance with J.Urbaniak.(0.5) Prepared agenda for the call with R-10 (0.5) ZP 4/30/2007 Updated the 2006 international compliance tracker ZP 4/30/2007 Reviewed 1 page forms and prepared additional instructions for R-10. RESHAM, SIDDESHWAR SR 3/9/2007 SR 3/9/2007 SR 3/12/2007 SR 3/13/2007 SR 3/14/2007
200 200 200 200
185 185 185 185 185 185 200 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185 185
Kick off call with C&A team. Gathered information to prepare summary reports. Preparing Collins & Aikman Accessory Mats depreciation summary report. Preparing Collins and Aikman Accessory Mats and Plastics depreciation summary reports. Collins and Aikman Convertible Systems and Fabrics depreciation summary report completed.
200 200 200 200 200
Exhibit C
SR SR SR SR SR SR SR SR SR SR SR SETHI, RENU RS RS
3/15/2007 3/19/2007 3/21/2007 3/22/2007 3/23/2007 3/26/2007 3/27/2007 4/2/2007 4/4/2007 4/9/2007 4/10/2007
Collins and Aikman Products 4 plants depreciation work paper completed. Collins and Aikman Products Montgomery_NC full and Old Fort_NC Partly completed. Collins and Aikman Products entity three plants completed. Collins and Aikman Products St. Clair Michigan plant and Collins and Aikman Plastics depreciation summary reports completed. Collins and Aikman Automotive Exteriors, Plastics and JPS Automotives depreciation work paper completed. Collins & Aikman Interiors Athens Tennessee Plant depreciation work paper started. Collins and Aikman Interiors Farmington NH file 1 of 3 and Farmington NH file 2 of 3. Collins and Aikman Automotives Interiors - West land - MI Plant fixed asset analysiscompleted Collins and Aikman Automotives Interiors - Columbia MO plant and Port Huron - MI plant fixed asset analysis completed Collins and Aikman Automotives Interiors Farmington NH and Port Huron MI Plants fixed asset analysis completed Collins and Aikman Automotives Interiors Athens TN Plant fixed asset analysis completed.
10.0 5.0 9.5 7.0 9.0 1.0 4.0 2.0 5.0 9.0 6.0 91.5 0.8 0.3 1.1 1.0 2.0 0.5 1.6 3.0 1.0 0.5 1.5 2.0 1.0 2.0 0.7 1.0 1.5 1.0 0.5 2.5 0.5 1.2 25.0 0.8 1.0 2.5 2.0 0.5 3.5 10.3 1.0 1.5 1.0 1.5 1.2 2.7 0.8 1.8 11.5 6.0 3.5 5.5 6.3 1.5 0.3 2.5 3.5 0.8 1.2 1.0 2.5 2.0 1.0 1.0 4.0 5.0 3.5 6.0 2.0 5.5 1.5 8.0 11.0
200 200 200 200 200 200 200 200 200 200 200
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
2,000 1,000 1,900 1,400 1,800 200 800 400 1,000 1,800 1,200 18,300 148 56 204 576 1,150 289 920 1,725 575 288 863 1,150 575 1,150 403 575 863 575 288 1,438 288 690 14,377 148 185 463 370 93 648 1,906 375 563 375 563 450 1,013 300 675 4,313 1,200 700 1,100 1,260 300 60 500 700 148 222 200 500 400 200 185 800 1,000 700 1,200 400 1,100 278 1,480 2,035
2/8/2007 Created e-room for current year tax compliance Collins & Aikman Corporation - 12/31/06 3/5/2007 eRoom setup.
185 185
SHEKELL, SCOTT L SLS 12/4/2006 Chapter 11 administration SLS 12/6/2006 Chapter 11 administration SLS 12/18/2006 Discussions with outside counsel SLS 12/20/2006 Read cases and interim order and other responses SLS 12/21/2006 Prepare for and attend C&A fee hearing SLS 1/2/2007 Chapter 11 administration SLS 1/9/2007 Discussion with J. Heckman, D. Hoffman SLS 2/26/2007 Consultation re: Canada and check the box election SLS 3/3/2007 Candian conversion issues. SLS 3/4/2007 Candian conversion issues. SLS 3/5/2007 Consultation regarding the sale of the Soft-Trim line of business SLS 3/7/2007 Correspondence regarding the Soft-Trim sale SLS 3/8/2007 Canada conversion and Mexico sale for the Soft-Trim line of business SLS 3/9/2007 Canadian and Mexican dispositions. SLS 3/14/2007 Soft-Trim Hermosillo sale consultation SLS 3/23/2007 Hermosillo sale. SLS 4/3/2007 Pension issues and other taxable income questions from J Heckmann SLS 4/18/2007 Discussion of assistance in state gain calcs SLS 4/24/2007 Basis calculation review SRI SWARNA, LAKSHMI GOWRI LGS 4/19/2007 .8 Discussed 2006 international tax compliance for Collins & Aikman with K. Kean, Z. Pohrebovicova, H. Bommakanti, L. Swarna, and J. Urbaniak LGS 4/20/2007 Prepared Form 5471 1st page of Rosario Project S.A and 8858 1st page of Collins & Aikman Automotive Trim B.V. BA of Collins & Aikman project LGS 4/23/2007 Prepared 5471 and 8858 1st page returns for Collins & Aikman project LGS 4/25/2007 Prepared 5471 and 8858 1st page for the entities of Collins & Aikman project LGS 4/26/2007 Attended Collins & Aikman kick off call LGS 4/30/2007 Prepared forms 5471 and 8858 1st page returns for entities of Collins & Aikman STARZYNSKI, STEVEN D SDS 1/10/2007 SDS 1/19/2007 SDS 2/1/2007 SDS 4/13/2007 SDS 4/17/2007 SDS 4/18/2007 SDS 4/19/2007 SDS 4/23/2007
575 575 575 575 575 575 575 575 575 575 575 575 575 575 575 575 575 575 575
185 185 185 185 185 185
Soft Trim sale analysis Soft Trim consultation C&A discussion regarding next steps, update calc for state tax estimates Discuss basis questions re: sale of soft-trim Review Soft-Trim sale documents Update of the tax model C&A Model, discuss tax basis balance sheets with D Krozek C&A - discuss tax basis balance sheets and asset purchase agreements
375 375 375 375 375 375 375 375
TEGGART, MARK JOHN JR MJT 12/6/2006 Worked on preparing Soft Trim Tax basis balance sheet. MJT 12/7/2006 Continued preparation of C&A Soft Trim tax basis balance sheet. MJT 12/8/2006 Finish Soft Trim tax basis balance sheet. MJT 12/11/2006 Prepare November monthly billing analysis. MJT 12/12/2006 Prepare exhibits A,B,C for November billing analysis, update word docs for November billing. MJT 12/1/2006 PDF and email federal returns to BFC. MJT 1/15/2007 Began preparation of December monthly billing statement. MJT 1/16/2007 Finished prep of December billing analysis and exhibits A,B,C and word documents. MJT 2/5/2007 Preparation of attachment to extension for C&A and subs. MJT 2/6/2007 Preparation C&A Subs, Mobis, Auto Services, and Synova extensions. MJT 2/9/2007 Began prep of 4th interim fee app. MJT 2/11/2007 Finish 4th interim fee exhibits. MJT 2/16/2007 Preparation of January billing analysis. MJT 2/19/2007 Prepared January billing statement. MJT 3/20/2007 Prepare Products Co information request. MJT 4/10/2007 Began formatting infinium trial balances to provide C&A with book income numbers for each company. MJT 4/11/2007 Finished formatting Infinium TBs to calc BI and send to K. Cleveland of C&A, added TBs to eRoom as well. MJT 4/13/2007 Began preparing the March monthly billing analysis. MJT 4/18/2007 Formatting of trial balance for tax basis calculation MJT 4/19/2007 Continued to format trial balances for purposes of the tax basis calculation MJT 4/25/2007 Prepared C&A Corp, Gamble, Hopkins and SAF balance sheets for tax basis calc. MJT 4/4/2007 Conference call with D. Krozek, K. Cleveland, Robin Norred to discuss status of returns/open items. Prepare info request for Products emailed to Kathy and Robin. MJT 4/6/2007 Reviewed C&A Auto Services (1.5) and C&A Mobis, LLC (2.5 hours), began working on C&A Products Co. workpapers (3.5), emails to both R. Norred and K Cleveland (.5 hours) MJT 4/9/2007 Finished review of Mobis, LLC (2.5 hours) and Auto Services LLC (1.9 hours), reviewed Comet Acoustics (1.3 hours) , C&A Intellimold (1.2 hours), Waterstone Insurance (1.1 hours), C&A Auto Argentina (.8 hours), C&A Development Co (1.4 hours), C&A Auto International Services (.8 hours). Emailed Mobis draft 1065s to Kathy and Robin. MJT 4/10/2007 Reviewed C&A Asset Services (2.2 hours), C&A International (1.8 hours), and C&A Properties (1.5 hours). Prepared agenda for weekly status update call (.5 hour) MJT 4/11/2007 Weekly status update call with C&A, reviewed C&A Auto International, Inc., Carcorp Inc, C&A Gibraltar Ltd, C&A Auto Overseas Investment Inc, MJT 4/12/2007 Reviewed C&A Automotive (Asia), began updating C&A Products Co work papers. MJT 4/13/2007 Began formatting trial balances to be mapped into CORPTax ets. MJT 4/16/2007 Reviewed C&A Interiors Inc and C&A Automotive (Asia) Inc - made sure points were cleared. Continued formatting trial balance of C&A Amco, uploaded into ETS and sent to R10 to be prepared. Started formatting trial balance for C&A Dura Convertible. MJT 4/17/2007 Uploaded trial balances into ETS, sent instructions and returns information to region 10, updated weekly status call agenda emailed to participants. MJT 4/18/2007 Review miscellaneous dormant entities returns MJT 4/19/2007 Formatting of Collins & Aikman fixed asset information MJT 4/20/2007 Import Collins & Aikman Fabrics trial balance MJT 4/24/2007 Update weekly status update call agenda, emailed to participants. MJT 4/25/2007 Weekly status update call with C&A regarding 2006 tax compliance status. THOMPSON, DARLINA H DHT 3/27/2007 Update Code 2 and missing messaging contact for accurate statistical reporting Burton 06 CA project. DHT 3/27/2007 Update Code 2 and missing messaging contact for accurate statistical reporting re: Mucenski 06 CA project. URBANIAK, JULIE JOHNSON JJU 12/1/2006 Discussed existing service offerings and status of bankruptcy proceedings JJU 1/31/2007 Consultation regarding the sale of Mexico assets JJU 2/1/2007 Sale of Mexico conference call and emails regarding the same JJU 2/6/2007 Consultation regarding the sale Mexican operations JJU 2/6/2007 Conference Call Regarding Mexico JJU 2/7/2007 Call with Zuzana Re: Exhibit Review JJU 2/13/2007 Consultation regarding the sale of Mexican operations
200 200 200 200 200 200 200 200 185 185 200 200 200 200 185 200 200 200 200 200 200 185 185 185
6.0 5.0 6.0 5.5 7.0 8.0 2.0 6.0 4.0 0.5 0.3 135.4 0.1 0.1 0.2 0.8 0.9 1.1 0.2 0.7 0.5 0.5
185 185 185 185 185 185 185 185 185 185 185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1,110 925 1,110 1,018 1,295 1,480 370 1,110 740 93 56 25,973 20 20 40 360 405 495 90 315 225 225
200 200
450 450 450 450 450 450 450
Exhibit C
JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU JJU V, GAYATHRI GV GV
2/14/2007 2/15/2007 2/23/2007 2/26/2007 2/22/2007 2/23/2007 2/26/2007 2/27/2007 2/28/2007 2/26/2007 3/1/2007 3/5/2007 3/6/2007 3/7/2007 3/7/2007 3/7/2007 3/7/2007 3/7/2007 3/7/2007 3/7/2007 3/7/2007 3/8/2007 3/8/2007 3/12/2007 3/14/2007 3/21/2007 3/28/2007 3/29/2007 3/1/2007 3/7/2007 3/15/2007 3/15/2007 3/20/2007 3/21/2007 3/28/2007 4/2/2007 4/5/2007 4/6/2007 4/9/2007 4/11/2007 4/2/2007 4/9/2007 4/9/2007 4/16/2007 4/24/2007 4/24/2007 4/24/2007 4/24/2007 4/26/2007
Consultation regarding the sale of Hermosillo operations Conference call regarding the sale of Hermosillo, Mexican operations Drafted summary regarding sale of Hermosillo Prepared summary of sale of Hermosillo call Reviewed 2006 tax reporting package and discussed same with Z. Pohrebovicova Drafted correspondence regarding Region 10 staffing Reviewed staffing for 2006 compliance work and prepared correspondence regarding same Corresponded regarding Region 10 staffing Reviewed 2006 tax package and discussed same with Z. Pohrebovicova Prepared summary of sale of Hermosillo call. Prepared revisions to Canadian tax planning memorandum and correspondence regarding same. ULC Conversion Call with WNT. Prepared Revisions to ULC Conversion Memo & Correspondecne Re: Same. Call to J. Heckman (C&A) Regarding Characterization Statement. Prepared call summary related to sale of Hermosillo (Call with J. Heckman of C&A). Discussed Change in facts on ULC Conversion with M Gareau at Washington National Tax & Prepared Summary Re: Same. Reviewed ULC Conversion memo changes from Mike Pezzetti. Discussed ULC Conversion Memo changes with Scott Shekell. Sale of Hermosillo - correspondence to Rodrigo and Jennifer Heckman of C&A. Reviewed ULC conversion memo changes. Discussed Research Assignment with Mia Lombardi re: ULC conversion, specifically loss recognition under Section 351. Reviewed correspondence regarding Hermosillo modeling and prepared responses regarding same. Prepared revisions to ULC conversion memorandum and correspondence regarding same. Discussed Hermosillo due diligence with R. Ochoa and H. Esquivel. Discussed Hermosillo due diligence with J. Heckman, S. Shekell, R. Ochoa and H. Esquivel. Participated in Conference Call Re: Hermosillo with J. Heckman & H. Esquivel. Discussed sale of Hermosillo with J. Heckman, R. Ochoa, and H. Esquivel and prepared correspondence regarding same. Discussed sale of Hermosillo with R. Ochoa Prepared correspondence regarding staffing of 2006 non-US income tax returns. Discussed staffing with Kathleen Kean. Held 2006 compliance / Region 10 staffing call with J. Carlson and K. Kean. Held 2006 compliance / Region 10 staffing call with K. Kean. Compliance Kick-Off Meeting. Discussed 2006 Compliance with Z. Pohrebovicova & D. Krozek. Discussed tax packages received to date and approach for 2006 compliance kickoff call with Z. Pohrebovicova. Discussed sale of Hermosillo with Rochoa Discussed GECC obligation with J. Heckman, H. Esquivel and R. Ochoa Discussed GECC obligation with J. Heckman, H. Esquivel, R Ochoa Discussed GECC Hermosillo Settlement Agreement on conference call with J. Heckman & various advisors (Kroll, CCN), Hector Conference call regarding the sale of Hermosillo Discussed 2006 Compliance with D. Krozek & Z. Pohrebovicava Revised 2006 Compliance documentation and prepared agenda items for update meeting Discussed 2006 Compliance with Z. Pohrebovicova Discussed 2006 tax compliance with Z. Pohrebovicova Discussed foreign tax credits with J. Athanas, D. Krozek, and Z. Pohrebovicova Compliance Call with Region 10 with Zuzana Pohrebovicova Reviewed Correspondence Regarding 2006 Compliance Discussed 2006 Compliance with Z. Pohrebovicova Discussed 2006 Compliance with K. Kean, L. Swarna & H. Bommakanti
0.4 1.2 1.4 1.2 0.4 0.3 0.4 0.4 0.7 1.2 3.7 0.5 2.4 0.2 0.5 0.5 0.5 0.2 0.3 0.4 0.3 1.2 1.5 0.9 1.3 1.0 2.1 0.7 0.6 0.5 0.5 0.5 3.0 0.5 0.5 0.4 1.6 0.7 1.4 0.5 0.4 2.6 1.4 0.7 0.5 0.5 0.5 1.0 0.4 49.2 5.0 1.0 6.0 0.5 0.5 5.0 2.0 1.7 0.2 4.7 1.0 14.6 0.1 0.1 1.4 0.4 0.6 1.3 4.2 0.7 3.0 0.9 1.2 0.9 1.2 3.0 3.2 2.0 0.8 24.8 0.4 0.4 1,281.7
450 450 450 450 185 185 185 185 185 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 450 185 185 185 185 185 185 185 475 475 475 475 475 185 185 185 185 185 185 185 185 185
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
180 541 630 540 74 56 74 74 130 540 1,665 225 1,080 90 225 225 225 90 135 180 135 540 675 405 585 450 945 315 111 93 93 93 555 93 93 190 760 333 665 238 74 481 259 130 93 93 93 185 74 17,937 925 185 1,110 33 33 925 370 315 37 870 185 2,701 20 20 665 190 285 618 1,995 333 1,425 405 540 405 540 1,350 1,440 900 360 11,450 270 270 401,640
4/19/2007 AMCO Convertible Fabrics, Inc. - Worked on the preparation Fed 1120 Tax return 4/20/2007 AMCO Convertible Fabrics, Inc. - Took the print of the return and checked the CY return with PY
185 185
WALLACE, MADHURA VENI MVW 4/18/2007 Gathered information for T Friestedt WELLS REID, BRENDAN ROBERT BWR 2/20/2007 Updated prior year PBC (provided by client) list for items that will be needed for the current year BWR 4/2/2007 Reviewed returns from last year to see if new ETS SCH L's balanced BWR 4/4/2007 Tie out of schedule L's within Corptax ETS BWR 4/5/2007 Pulled files for Sch L tie out BWR 4/6/2007 Tying out Sch L on PY to CY returns BWR 4/7/2007 Tied out sch L on py to cy on ETS WOLSCHLEGER, KAY LEE JEAN KLW 3/1/2007 Requested 05 Files for Banaszek, Bechlem, Diefenbaker, Donovan, Dorn, Horn, Kauten, Nickerson, Schade, and Thomas. WRIGHT, CHARLES T CTW 12/1/2006 Conducted telephone call with J. D'souza of the MI Dept of Treasury re: lien on C&A Auto Exteriors for sales and use tax assessment. reviewed and made changes to letter to S. Hiler at the Dept to release lien. CTW 12/4/2006 Conducted telephone call with J. D'souza of MI Treasury re: lien and assessment on Textron Exteriors, Telephone call with J. Heckman of C&A regarding status of lien and assessment CTW 1/10/2007 Telephone call with Joe D'souza re: letter of Cancellation of assessment against Exteriors CTW 1/22/2007 Reviewed and revised calculations for state tax impact of soft trim sale CTW 1/24/2007 Review and revise calculations for state tax impact of gain or loss on sale of soft trim business, discussed results with D. Hoffman of D&T M&A practice CTW CTW CTW CTW CTW CTW CTW CTW CTW CTW 1/30/2007 2/5/2007 3/2/2007 3/19/2007 3/29/2007 4/11/2007 4/12/2007 4/16/2007 4/18/2007 Participated in conference cal with J. Heckman of C&A products Co re; Calculation of state tax impact of sale of remaining business lines Prepared for, traveled to and attended meeting with J. Heckman and R. Norred of C&A re: State tax calcs for sale of remaining business. Correspondence with J. Mejia of D&T tax re: gain calculations and workpapers for sale of entire business. Participated in t/c with Jen Heckman of C&A re: Gain and recap calcs for offer on Plastics business, discussed transfer tax issues with Steve Skiba of D&T, and participated in conf call with Skiba and Heckman. Correspondence with J. Mejia of D&T re: gain calculations and format of workpapers. Reviewed gain calculations for soft trim and plastics groups, discussed with J. Mejia, M. O'Brien and S. Shekell of D&T. Review state tax estimates and gain calcs, discuss with J. Mejia of D&T, conf call J. Heckman of C&A Conf calls D. Hoffman of D&T M&A practice re Basis components, for soft trim and plastics, Conf call with J. Heckman of C&A products co re: Basis for gain calcs, meeting with S. Shekell re, call with D. Hoffman of D&T M&A re: basis and data points
65
185 185 185 185 185 185
200
475 475 475 475 475 475 475 450 450 450 450 450 450 450 450
4/19/2007 Meeting J. Athanas and J. Mejia of D&T re: basis calcs and source docs
ZIMET, LEE G LGZ 12/11/2006 Reviewed Heartland officers certificates
675
Total hours and amount sought
**** Please note, time and expenses incurred for the period of December 1, 2006 through December 31, 2006 were included in the monthly statement of February 2007 due to the fact that fees and expenses during this month were minimal.
Exhibit C
EXHIBIT D
EXHIBIT E
Deloitte Tax LLP Tax Service Providers and Tax Consultants to Collins & Aikman Corporation et al., Debtors For the Period of January 1, 2007 through April 30, 2007 Expenses
Category Airfare
Date
Amount
Person
Description
3/19/2007
$354 $354
OCHOA, RODRIGO
Travel Exp-Airline
Lodging N/A $0 $0 N/A N/A
Meals and Incidentals 3/19/2007 3/24/2007 Transportation 3/19/2007 3/19/2007 3/5/2007
$11 $108 $119 $79 $235 $37 $350
OCHOA, RODRIGO ATHANAS, JOHN A
Travel Exp-Meal Exp Travel Exp-Meal Exp
OCHOA, RODRIGO OCHOA, RODRIGO MEJIA, JOHANNA TERESA
Travel Exp-Rental Ca TrvlExp-Oth Grnd Trn TrvlExp-Oth Grnd Trn
Miscellaneous - Courier, Postage, Telephone, Parking - out of town travel) 3/24/2007 3/29/2007 3/5/2007 3/13/2007 3/21/2007 3/24/2007 3/21/2007 $5 $19 $5 $55 $55 $5 $55 $199 N/A URBANIAK, JULIE JOHNSON URBANIAK, JULIE JOHNSON N/A N/A N/A N/A UPS Courier Fees onl -1 PKG Conference Call Conference Call Word Process-Client -Other Word Process-Client -Other UPS Courier Fees onl -1 PKG Word Process-Client -Other
$1,023 Total expenses and amount sought
Exhibit E
EXHIBIT F
K&E 11617084.3
IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
ORDER GRANTING FIFTH INTERIM FEE APPLICATION OF DELOITTE & TOUCHE FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED TO THE DEBTORS FOR THE PERIOD DECEMBER 1, 2006 THROUGH APRIL 30, 2007
Upon the fifth interim fee application (the Fifth Interim Fee Application)2 of Deloitte & Touche LLP (Deloitte & Touche) for compensation and reimbursement of expenses for services rendered to the Debtors for the period December 1, 2006 through April 30, 2007 [Docket No. ____]; it appearing that the relief requested is in the best interest of the Debtors
The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Fifth Interim Fee Application.
K&E 11617084.3
estates, their creditors and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and this Fifth Interim Fee Application in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of this Fifth Interim Fee Application and the opportunity for a hearing on this Fifth Interim Fee Application was appropriate under the particular circumstances and that no other or further notice need by given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Fifth Interim Fee Application is granted in its entirety, on an interim basis. The Court allows an administrative expense claim for Deloitte & Touche in the
amount of $401,640 for necessary professional services rendered and $1,023 for expenses incurred during the Interim Fee Period. 3. The Debtors are hereby authorized and directed to pay the outstanding amount of
the sums described in paragraph 2 hereof representing 100% of the unpaid fees (including the 20% previously held back pursuant to the Interim Compensation Order) and 100% of the unpaid expenses for the Interim Fee Period. 4. The Debtors are authorized to take all actions necessary to effectuate the relief
granted pursuant to this Order in accordance with the Fifth Interim Fee Application. 5. The terms and conditions of this Order shall be immediately effective and
enforceable upon its entry. 6. The Court retains jurisdiction with respect to all matters arising from or related to
the implementation of this Order.
2
K&E 11617084.3

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DELOITTE TAX LLP 600 Renaissance Center, Suite 900 Detroit, MI 48243-1595 Telephone: 313-396-3000 Tax Service Providers

THIS SUMMARY SHEET APPLIES TO: X

November 10, 2005

December 1, 2006 through and including April 30, 2007

$1,023 A Fifth Interim Fee Application

$313.37 (effective blended rate)

THIS STATEMENT APPLIES TO: X

THE RETENTION OF DELOITTE TAX LLP

On November 10, 2005 the Court entered an Order Approving the

each of the Deloitte Tax professionals and paraprofessionals providing services to 8

elements governing awards of compensation justify the allowance requested.

respect to the compensation awards in similar cases. Given that frame of 12

In sum, based on the factors to be considered under sections 330

June 11, 2007 Detroit, Michigan

Respectfully submitted, DELOITTE TAX LLP

Compensation Procedures Order, including to:

Dated: June 15, 2007

Served via Electronic Mail

Kathleen Maxwell Bruce Tobiansky

Stuart A Gold & Donna J Lehl

Served via Electronic Mail

CREDITOR NOTICE NAME

Served via Overnight Mail

ZIP 10022 48304 48243 10017-3954 48226 10019

Core Group Served via First Class Mail

CREDITOR NOTICE NAME Rob Morgan

PO Box 190 PO Box 1717

Core Group Served via First Class Mail

CREDITOR NOTICE NAME co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

Canada Canada Canada Canada Canada

Core Group Served via First Class Mail

PO Box 30744 PO Box 2228

Farmville Downtown Partnership

PO Box 100 PO Box 100

co Lincoln Harris Llc Joseph T Deters Maurice S Evans City Manager

Title Director Senior Manager Senior Manager

Service Line TAX TAX TAX TAX

Hourly Rate 675 375 475 550

Staff Staff Senior Manager

TAX TAX TAX

200 200 475

Partner Senior Partner Senior Staff Senior Manager Senior Staff

TAX TAX TAX TAX TAX TAX TAX TAX

675 290 575 375 200 475 290 200

Partner Senior Manager Partner

TAX TAX TAX

675 550 575

TAX TAX TAX TAX TAX TAX TAX TAX TAX

475 65 65 675 450 65 290 575 200

Total hours and amount sought

3.0 3.0 3.2 1.1 1.0 5.0 10.3

200 200 200 200

185 185 185 185 185 185 185

290 290 290 290

185 185 185

550 550 550 550

550 550 550

KMH KMH KMH KMH KMH KMH KMH

4/17/2007 4/17/2007 4/18/2007 4/19/2007 4/20/2007 4/20/2007 4/20/2007

185 185 185 185 185 185 185

185 185 185

200 185 185 185 185