---------- ----------

K AUF F
CHAMBEASOF
950 THIRD AVENUE' FOURTEENTH FLOOR RICHARD M. BERMAN
U.S.D.J.
NEW YORK, N.Y. 10022
TELEPHONE (212) 644-1010
FACSIMLE (212) 644-1936

Los ANGELES
WWW.KMM.COM
BY HAND
Honorable Richard M. Berman
United States District Judge
United States District Court for the
---------,-"------------
Southern District of New York
Daniel Patrick Moynihan United States
500 Pearl Street
New York, New York 10007-1312
Re: U.S. v. District Cou

Dear Judge Berman:
As you know, this firm is counsel to the Trustees of the New York City
District Council of Carpenters Welfare, Pension, Annuity, and Apprenticeship,
Journeyman Retraining, Educational and Industry Funds (collectively, the "Funds"). In
response to Your Honor's August 14, 2013 Order in the above-referenced case, enclosed
please find Exhibit "A" which identifies in table format all attorneys, investigators,
accountants and/or consultants (name, address, who appointed them, and their role)
who perform services on behalf of the Funds, and which specifies the sources of funds
paid to such individuals or firms. We have generally not included on the list any
individual or firm whose services have been terminated and who are not expected to
perform any additional work for the Funds.
The table reflects that American Realty Advisors ("ARA"), rather than the
Board of Trustees, appointed certain law firms to provide specialized legal services with
respect to the Funds. To that point, we must advise the Court of the nature ofARA's
relationship with the Funds. The Pension Fund and the Apprenticeship Fund each own
a portion of the improved real estate asset located at 395 Hudson Street. The Trustees
have engaged ARA to provide asset management and advisory services with respect to
the Funds' investments in 395 Hudson Street and, in accordance with Section 402(c)(3)
\
KM M
K AUF F MCGUIRE&MARGOLIS LLP
Honorable Richard M. Berman
August 22, 2013
Page 2
and 40S(d)(1) of the Employee Retirement Income Security Act of 1974 ("ERISA"), they
have delegated to ARA their investment management responsibilities v\lith respect to
395 Hudson Street as set forth in "\I\rritten agreements between the Trustees and ARA.
Pursuant to those agreements, ARA is charged with the responsibility to attend to legal
matters in connection with the management, financing or disposition of 395 Hudson
Street by retaining appropriate counsel in connection with same. ARA selects such
counsel and the Pension and Apprenticeship Funds are responsible for payment for
such legal services.
In addition, we note that we have included in the list of lawyers retained
by the Funds three individuals (one of whom is not a lawyer) who serve as arbitrators
andjmediators in certain Funds' matters.
With respect to investigators, the Funds have not engaged any
investigators except Julie Block of Mueller Block, LLP. Ms. Block serves as the Funds'
Chief Compliance Officer. We have included Mueller Block, LLP in the table listing the
attorneys who work on behalf of the Funds. We note that certain of Ms. Block's services
may also properly be identified as investigatory.
With respect to the consultants listed in Exhibit A, we note that in 2012
the Funds obtained compensation survey data from Mercer and Towers Watson to assist
in the development of the Funds' human resources plan. Because these were one-time
limited assignments that have since concluded, we have not included these in the table
identifying the Funds' consultants.
Thank you for your consideration.
Respectfully submitted,
~ a k t t v O ' k
Elizabetl1 O'leary ~
Enclosure
cc: Board of Trustees (via e-mail) (with enclosure)
Ryk Tierney (via e-mail) (with enclosure)
David Jacobsen (via e-mail) (with enclosure)
Benjamin Torrance, Esq. (via e-mail) (with enclosure)
Dennis Walsh, Esq. (via e-mail) (with enclosure)
Bridget Rohde, Esq. (via e-mail) (with enclosure)
James Murphy, Esq. (via e-mail) (with enclosure)
Exhibit A
Attorneys, Investigators, Accountants and/or Consultants to
the New York City District Council of Carpenters Welfare,
Pension, Annuity, and Apprenticeship, Journeyman
Retraining, Educational and Industry Funds
ATTORNEYS
Name Address Who A12120inted I Role Source of Funds
Paid to Such
Firm or
Individual
Bleakley Platt &
!!Y
Leasing One North American Realty Pension and
Schmidt, LLP Advisors Lexington Counsel for 395 Apprenticeship
Avenue Hudson Street Funds
White Plains, Construction
NY 10601 Contract Review
for 395 Hudson
Street
Damian & Valori 1000 Brickell Board of Local Counsel in Pension Fund
LLP A venue Suite Trustees Florida probate
1020 Miami, matter arising
Florida 33131 from a
tentatively
settled
withdrawal
liability
I
I
collection matter
against a
deceased owner
i
i
ofacompany
I
Anthony A. i i 575 Madison American Realty ERISA issues for Pension and
Dreyspool, Esq. Advisors 395 Hudson Apprenticeship
10
th
Floor
Avenue
Street Funds
New York, NY
i
10022
i
Genova Bums Funds
l
Giantomasi
494 Broad Street Board of Local counsel
with Kauff Newark, NJ Trustees
1 Unless otherwise specified, the term "Funds" refers to the New York City District Council of Carpenters Welfare,
Pension, Annuity, and Apprenticeship, Journeyman Retraining, Educational and Industry Funds.
Page lof9
485099672597.1
Name Address Who Auuointed Role Source of Funds
1!Y
Paid to Such
Firm or
Individual
Webster 07102 (appointment McGuire &
pending) Margolis LLP in
New Jersey state
court litigation
commenced by
the Funds'
computer vendor
against Funds
(Standard Data
. Corp,)
Gilchrist & 1299 Ocean . American Realty I Entity Pension and
Rutter A venue, Suite Advisors . Maintenance for Apprenticeship
Professional 900 395 Hudson Funds
Corp. Santa Monica, Street
CA 90401
I
Goldberg Weprin 1501 Broadway, American Realty i Property Tax Apprenticeship
Finkel Goldstein 22nd Floor Advisors i Appeal for 395 Fund
LLP New York, NY Hudson Street
10036
Saher Hamideh, c/o American . American Realty General Issues Pension and
a Professional Realty Advisors Advisors for 395 Hudson Apprenticeship
Law Corporation 800 N. Brand Street Funds
Blvd., Suite 800
Glendale, CA
91011
i
Kauff McGuire 950 Third Board of General Fund Funds; in certain
& Margolis LLP Avenue Trustees Counsel on litigation, the
New York, NY ERISA and Funds' insurance
10022 related issues; carrier pays
represent the defense costs and
Trustees in billing and
benefits-re lated payments are
and other submitted
litigations directly through
carrier
The Law Offices 4153 Dover . American Realty General Issues Pension and
of Kristin Road Advisors for 395 Hudson Apprenticeship
. Adrian, a PLC La Canada Street Funds
Flintridge, CA
i
. 91011
i Margulies Wind Harborside Plaza Board of Mediation Cost to be shared
10 Trustees services in by Funds and
Page 2of9
4850-9967-2597.1
Address Who Appointed Source of Funds .
Paid to Such
fu:
i
Firm or
Individual
3 Second Street, connection with Standard Data
Suite 1201 New Jersey state Corp.
Jersey City, NJ court litigation
07311 commenced by
the Funds'
computer vendor
against Funds
(Standard Data
Corp,)
Mayer Brown 230 South American Realty i ERISA and Tax Pension and
LLP LaSalle Street Advisors Issues for 395 Apprenticeship
Chicago,IL Hudson Street Funds
60604-1404
McElroy, 1300 Mt. Employer Counsel for Welfare Fund
Deutsch, Kemble A venue Trustees of Employer
Mulvaney & P.O. Box 2075 Board of Trustees in
Carpenter, LLP Morristown, NJ Trustees Trustee
07962-2075 Deadlock
Arbitration over
Welfare Fund
Benefit Cuts
Kennedy, Jennik 113 University Board of Counsel in Funds; fees are
& Murray, P.C. Place, 7th Floor Trustees Metal Lathers being split
New York, New Local 46 Pension between Funds
York 10003 Fund et al. v. and an unrelated
River Avenue set of funds
Contracting . (Metal Lathers
Corp., 13 Civ. Local 46 Funds) i
234 (JSR), a suit who are plaintiffs
i
seeking in the litigation
delinquent
contributions in
which the Funds
i
i
are plaintiffs
with another set
of unrelated
benefit funds
i
I Arbitration of Funds (with costs
(non-lawyer)
23 83rd Street Bargaining Roger E. Maher
. sought to be
11209
Parties to delinquent Brooklyn, NY
contribution recovered from
bargaining matters between
I Employers)
collective
i
agreements I the Funds and
I
Page 3 of9
4850-9967-2597.1
i
Name Address Who Almointed Role ISource of Funds I
!!r
. Paid to Such
Firm or
Individual
I
Contributing
Employers
i
I
Mueller Block, i 23 West 73rd Board of . Chief
Funds
i
LLP Street Trustees Compliance
New York, NY Officer
10023
I
Martin F. Thirty i Board of Arbitration Welfare Fund
Scheinman, Esq. Eight Arden Trustees services in
Lane deadlock over
Sands Point, NY Welfare Fund
11050 benefit cuts
Martin F. Thirty Board of Mediation Fees split
Scheinman, Esq. Eight Arden Trustees services in Metal between Funds
Lane Lathers Local 46 and other parties
Sands Point, NY Pension Fund et in River Avenue
11050 al. v. River litigation
Avenue
Contracting
Corp., 13 Civ.
234 (JSR), a suit
. seeking
delinquent
contributions in
which the Funds
are plaintiffs
with an unrelated
set of benefit
I
funds
I Slevin & Hart, 1625 I Non-Conflicted Counsel for Funds
I P.C. Massachusetts Employer Funds' issues
Ave., N.W.,
Suite 450
Washington,
D.C. 20036
Trustees of the related to dispute i
Board of between District
Trustees Council and
Manufacturing
Woodworkers
Association of
Greater New
I York, Inc.
4270 S. Decatur Board of i Served as local Funds' insurance i The Urban Law
Firm Blvd., Suite A-9
Las Vegas,
Nevada 89103
Trustees
I
i counsel in a
recently settled
benefit dispute
carrier
i
4850-9967-2597.1
Page 4 of9
I
Venable LLP
Virginia &
Ambinder, LLP
i Virginia &
Ambinder, LLP
I
Address
. Rockefeller
Center
1270 Avenue of
the Americas,
24th Floor
New York, NY
10020
111 Broadway,
Suite 1403
New York, NY
10006
111 Broadway,
Suite 1403
New York, NY
10006
Who Appointed I
All .
American Realty
Advisors
Board of
Trustees
Union Trustees
of Board of
Trustees
case commenced
by a participant
in United States
District Court in
i Las Vegas,
i Nevada
i Condo Matters
for 395 Hudson
Street
Collection
Counsel; Co
Counsel with
Kauff McGuire
& Margolis in
RICO litigation
against numerous
defendants and
legal malpractice
case against
Trustees' former
counsel
Counsel for
i Union Trustees
. in Trustee
Deadlock
Arbitration over
Welfare Fund
Benefit Cuts
, Source of Funds !
. Paid to Such .
i
Firm or
Individual
Pension and
Apprenticeship
Funds
Funds
Welfare Fund
Page 5 of9
4850-9967-2597.1
ACCOUNTANTS
Name Address Who Role Source of
Almointed BoY Funds Paid to
Such Firm or
Individual
Abrams, Herde 59 E 54th St # Board of Payroll auditor of Funds
and Merkel, 82 New York, Trustees contributing
LLP NY 10022 employers
(previously
terminated with
respect to new audits
but continuing to
work on audits that
had already
commenced at time
of termination)
Arcara & 424 Main Street, Employer Potential expert Welfare Fund
Borczynski LLP Suite 1806 Trustees (due to witness regarding (subject to
Buffalo, NY conflict, Union disputed possible
14202-3618 Trustees have administrative reimbursement
delegated their expense study in by Funds'
authority to Enright v.NYCDCC lDsurance
Employer We(fare Fund, 12 carrier)
Trustees) Civ. 4181 (JPO)
LaPadula 5 Penn Plaza, Board of Payroll auditor of Funds
Carlson + Co. 19th Floor Trustees contributing
New York, NY employers
10001 (terminated in 2011
with respect to new
audits but continuing
to work on audits
that had already
commenced at time
of termination)
I Novak 450 Seventh Board of Payroll auditor of Funds
FranceIIa LLC A venue, 35
th
Trustees contributing
Floor employers
New York, previously served
NY 10123 as Funds' general
accountant; replaced
in 2012 by
Schultheis &
Panettieri, LLP
Schultheis &
1210 Marcus
Board of Auditing/Accounting Funds
Panettieri, LLP Boulevard Trustees services - annual
Page 6of9
4850-9967-2597.1
I
Name Address Who
By
I
Role
!
Source of
Funds Paid to
Such Firm or
Individual
Hauppauge NY
11788-3740
I audits of Funds
financial statements,
I SHU Corp.
c/o Steven Levy
Investigations
1501 Broadway
Suite 1913
I
Board of
Trustees
preparation of Form
5500, Form 8955
SSA, Form 990 and
other government
filings; Agreed-
Upon Procedures
( administrative
expense allocation
studies and payroll
audits)
Forensic audits of
contributing
employers
Funds
New York,
NY 10036
Page 7of9
4850-9967-2597.1
CONSULTANTS
Name
I
Address
Who I
Role Source of Funds
I !!l:
Paid to Such
Firm or
Individual
CGI 90 Broad Street, Board of Business analysts Funds
Suite 704 Trustees assisting in
New York, NY implementation
10004 of Funds' new
benefit
administration
software system
Gallagher i 805 15th Street, Board of Investment Funds
Fiduciary i NW, Suite 1120 Trustees Consultant
Advisors, LLC Washington, DC
20005
Heidrick & 1114 Avenue of Board of Executive search Funds
Struggles the Americas Trustees services in
24th Floor connection with
New York, NY the now
10036 completed
Executive
Director search
John Pirrone 395 Hudson Board of Retired Funds' Funds
Street, New Trustees employee who
York, NY 10014 has been working
on a consulting
basis since 2011;
initially assisted
in Welfare Fund
matters and now
primarily
working on
testing in
connection with
Funds' transition
i to new benefit
administration
I
software system
Pharmaceutical 5360 Legacy United P harrnaceutical No additional
Strategies Group Drive Brotherhood of consulting cost; provided as
Building 4, Suite Carpenters i services in part of
110 connection with prescription
Plano, Texas Welfare Fund's benefit manager
I
75024
prescription agreement
Page 8 of9
4850-9967-2597.1
Name Role I Source of Funds Address
I Who AI!I:!ointed
. Paid to Such
Firm or
Individual
. !!y
! benefits
!
manager.
Segal 333 West 34th Funds
Street, New
Board of Full range of i
Trustees . benefits
York, NY consulting
10001-2402 serVIces
WinMill 420 Lexington Board of Technical risk Funds
Software, Inc. Avenue, Suite Trustees management and
455 infrastructure
New York, NY consulting
10170 services, such as
periodic network
penetration
testing and
I
security
I
i
assessments
!
i
I
Page 9 of9
4850-9967-2597.1