The Camouflaged CANDON CONSULTING GROUP
“This gun’s for hire, even if we’re just dancing in the dark...”
- Bruce Springsteen
Sightings from The Catbird Seat
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From their website:
Candon Consulting Group offers a broad array of financial and operational consulting services, many of which are often provided on the same assignment. If you wish to discuss any of these services with us, please contact us at info@CandonConsultingGroup.com
Professionals
John Candon, CPA, ASA, CBA, CFE, is the President of Candon Consulting Group, LLC , He was formerly the Director of KPMG Peat Marwick LLP's Hawaii-based Corporate Transactions Practice, where he provided valuation, corporate finance services, forensic accounting, and corporate recovery services. Prior to joining KPMG, he was the managing partner of a regional consulting practice that primarily provided business valuation services. He has also held senior executive positions with a commercial bank and a publicly-held member of the tourism industry.
Mr. Candon is an experienced neutral party and often is engaged by negotiating or opposing parties to prepare business valuations. He serves as a U. S. Bankruptcy Court appointed Trustee for large bankruptcies involving construction, real estate, hospitality, medical services and retail distribution and has served as a Court appointed Examiner. He has also been the Court-appointed Receiver for commercial properties and the Court-appointed Special Master in matters requiring financial investigations.
With over 20 years of business experience, his accomplishments include:
Business valuations for enterprises involved in a variety of areas including real estate investment, tourism, manufacturing, distribution, retail, financial services, transportation, agribusiness, professional services and others.
Acquisition assistance to both buyers and sellers of business interests with regard to identification of candidates, pricing, term structuring, investor qualification, and due diligence investigation.
Valuations of intangible assets such as customer relationships, financial instruments, leasehold interests, management agreements and franchises.
Lost profits and lost earnings (including untimely death) analyses for businesses and individuals.
Investigation of evidence of actual and suspected financial frauds in connection with divorces, bankruptcies, credit fraud, commercial litigation, and other matters.
In addition to being a Certified Public Accountant, Mr. Candon is a Certified Business Appraiser (CBA) and has earned advanced recognition as a Senior Member of the American Society of Appraisers (ASA). He is a Certified Fraud Examiner (CFE); the President of the ASA’s Hawaii Chapter; a past Chair of the Hawaii Society of CPAs' Management Consulting Services Committee; and a Life Member of the Association of Certified Fraud Examiners.
Mr. Candon is a former member of the adjunct faculties of both the University of Hawaii and Chaminade University. He has provided expert witness testimony at depositions and trials for a variety of issues including fraud, economic damages calculation, business valuation, complex accounting matters, bankruptcy, and earning capacity assessment. He is also a member of Dispute Prevention & Resolution’s panel of arbitrators and mediators.
Kimo Todd, CPA, JD, specializes in business valuation and economic damages analysis with Candon Consulting Group, LLC, which provides forensic accounting, business valuation, lost earnings and commercial damages calculation, insolvency analysis, acquisition and sales advice, receivership, corporate recovery services, and fraud research. Prior to joining Candon Consulting, Mr. Todd was the Vice President and Tax Manager in the Wealth Management Group of a major Hawaii-based bank. Prior to that, he was a manager in the tax department of Deloitte & Touche LLP, the international certified public accounting firm.
With over ten years of experience, his accomplishments include:
Business valuations for enterprises involved in a variety of businesses, including real estate investment, food distribution, restaurants, insurance, financial services, professional services, and others.
Acquisition and sales advice for businesses in retail, construction, and sales/leasing.
Litigation assistance to attorneys in a professional malpractice dispute.
Consultation with clients regarding investments and trust administration.
Research and planning for the business and tax impacts of clients’ proposed transactions in a variety if industries, including retail, construction, professional services, and real estate management.
Tax and administrative guidance to fiduciaries and managers of estates, trusts and foundations.
General business and tax advice to large partnerships, closely-held businesses, estates, trusts and high net worth individuals.
In addition to being a Certified Public Accountant, Mr. Todd is an attorney and a
member of the Hawaii State Bar. Mr. Todd, who is a graduate of Kamehameha School
and the University of Oregon, acquired his law degree at the University of Hawaii
William S. Richardson School of Law. Prior to completing his law degree, Mr. Todd
completed externships with U.S. District Court magistrate judge Francis Yamashita and
with the State of Hawaii Department of Taxation.
Mr. Todd is an officer of the Tax Section of the Hawaii State Bar Association and a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, and the American Bar Association.
Clifford Miyashiro, CPA, specializes in forensic accounting with the Candon Consulting Group (CCG) which offers business valuation, lost profits and earnings calculation, acquisition advice, forensic accounting, business bankruptcy trusteeship, corporate recovery, fraud research and information systems related services. Prior to joining CCG, he served as the Vice President of Finance and Administration of the Hawaii subsidiaries of a major Japan based real estate development/operating company. His professional career also includes management positions with a publicly held company operating primarily in the travel industry and Deloitte & Touche LLP, where he served clients in the financial, government, not-for-profit, retail and real estate industries.
Mr. Miyashiro is a Certified Public Accountant in the State of Hawaii and is a member of both the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants.
CANDON CONSULTING GROUP
As examples of our work, listed below are some of our selected clients, referring attorneys, court appointments, testimony and trusteeships. Please feel free to contact us for more information.
Selected Clients
We serve most of our clients on a confidential basis, never revealing their status as clients or the nature of the assignments. However, a select few become known publicly through court actions or similar circumstances. The following list is representative of these clients.
Hawaii Tourism Authority – Acting in a Special Master capacity, we analyzed the Hawaii
Visitors and Convention Bureau and made recommendations designed to improve its
operations and accountability to our client, the HTA. CCG currently had a multi year
agreement to assist the HTA managing their various agreements with contractors to
market the state.
Hilton Hawaiian Village –We calculated our clients economic damages that resulted
from a food vendor’s delivery of tainted product and acted as the expert witness.
Cliff’s Club Interval Owners Association – A principal of the firm was the expert financial witness for this timeshare owners’ organization in connection with their lawsuit against the property developer over the developer’s unjust enrichment.
Tam O’Connor & Henderson – In connection with an economic damages claim by our client’s former restaurant client, a principal of the firm served as an expert witness on lost profits.
W T Smith – We calculated the lost profits suffered by this international operator of retail sundry stores when one of its retail store leases was untimely terminated.
Cosmos Jewelry – We calculated the lost profits suffered by our client when a competitor stole their jewelry designs and acted as the expert witness.
Kawaiaha’o Church – A principal of the firm was an expert financial witness for this historic Hawaiian church in a claim involving alleged lost profits by a former contractor.
Kamehameha Schools – In connection with Kamehameha’s claim for lost economic opportunity against a governmental entity, a principal of the firm served as an expert witness on the reasonable amount of investment earnings.
State of Hawaii – Department of Transportation – When a former airport tenant made a lost profits claim against the State, we analyzed the damages claim.
Referring Attorneys
The following attorneys and law firms are among those who have engaged us on their clients’ behalf.
Ayabe Ching Nishimoto Sia & Nakamura
Burke Sakai McPheeters Bordner Iwanaga & Estes
Damon Key Leong Kupchak Hastert
Goodsill Anderson Quinn & Stifel
McCorriston Miller Mukai MacKinnon
Rush Moore Craven Sutton Morrey & Beh
Rezentes & Crowley
Stirling & Kleintop
Torkildson Katz Fonseca Moore & Hetherington
Court Appointments
The firm or a principal have been appointed by state, federal and bankruptcy courts to act as a Receiver, Trustee, Special Master or Examiner in the following matters.
Executive Centre, Receiver in foreclosure of this multi-use commercial property in
central Honolulu. The property includes a hotel, a restaurant, offices, residences, and retail.
In re: Royal Kunia Apartments, Inc. – Court-approved cash collateral administrator of
this Debtor-In-Possession involving a residential real estate development
In re: Alan R. Kunimoto, M.D. – Trustee of this individual’s bankruptcy estate involving
commercial real estate investments
In re: Beatriz Agmata – Trustee of this individual’s bankruptcy estate involving
commercial real estate investments
In re: Robert Lyn Nelson Studios, – Chief Executive Officer of this fine artist studio,
appointed by the Court at the secured creditors’ request
In re: Trans Hawaiian Services, Inc. et al (five related companies). – Creditor-elected
Trustee for this bankrupt motor coach and tour operator.
In re: Liberty House, Inc.– Court-appointed supervisor of certain portions of the
successful Chapter 11 reorganization of Hawaii’s largest department store chain
In re: Noenoe Lindsey – Court-appointed Liquidator of this individual’s successful
chapter 11 reorganization involving operating businesses and commercial real estate
In re: House of Adler, Inc. – Trustee of this bankrupt retail jewelry store chain
In re: Jackson Builders Corp. – Trustee of this bankrupt construction company
Testimony and Trusteeships
U.S. District Court, Hawaii:
Loveland Academy v Hawaii Dept. of Education, Special Master in connection with accounting matters, Judge Helen Gillmor
Cosmos Jewelry v Hung’s Jewelry, Expert in lost profits in a matter involving copyright infringement, Christian Porter, Jr., Esq.
Gorham v City and County of Honolulu, Expert in lost profits in a matter involving business interruption, Steve Jacobson, Esq., Judge Helen Gillmor
Executive Risk v Henry Akiu et al, Expert in generally accepted auditing standards, Lissa Andrews, Esq.
W T Smith v American Hawaii Cruises, Expert in lost profits in a matter involving business interruption, Richard Sutton, Jr., Esq.
Gleave v Johnson, Expert in determining lost earnings in a matter involving wrongful death, David Schutter, Esq. and Cynthia Farias, Esq., Judge Ezra
A.R. Kunimoto v Jay Fidell et al, Expert in valuing attorneys’ professional services, Don Gelber, Esq., Magistrate Judge Yamashita
U. S. Bankruptcy Court, Middle District of Florida (Orlando):
Fat Tuesday, L.P. and Sloppy Joe’s L.P. v Tam O’Connor & Henderson, Expert in business valuation and alleged lost profits, Jeff Portnoy, Esq., Judge Jennemann
Hawaii Circuit Court:
Kappel v Kai Lani LP et al, Expert in determining lost income, Steve Dyer, Esq.
Yamashita v Terminix, Expert in determining lost profits, Derek Kobayashi, Esq.
Lakeview Homes, Inc., Receiver in foreclosure for the financial affairs of this residential, long term care home.
Kamehameha Schools and Maunalua Assoc. v City & County of Honolulu, Expert in determining lost investment profits, Ken Kupchak, Esq.
Oasis Café v Chelsea Management, Expert in determining lost restaurant profits, Chris Porter, Esq.
Hilton Hawaiian Village v Kerr Pacific, Expert in determining lost profits in a matter involving catering and restaurant business interruption, Jennifer Yusi, Esq. and Richard Sutton, Jr., Esq.
Koga v Ikazaki Devens Lo et al, Expert in determining lost profits in a matter involving real estate development rights, Jeff Portnoy, Esq., Judge Crandall
Hamada v Kawaihao Church, Expert in determining lost profits in a matter involving business interruption, Jeff Portnoy, Esq.
Executive Centre, Receiver in foreclosure of this multi-use commercial property in central Honolulu. The property includes a hotel, a restaurant, offices, residences, and retail.
Freeman Guards v Monarch Insurance, Expert in determining lost profits, Russel Ando, Esq.
Alternative Dispute Resolution:
Hon Hawaii v Piltz, Expert in a lost profits matter, Syd Ayabe, Esq., arbitrated privately by Mr. Keith Hunter
Greg Kim v NCR, Expert in a business valuation and lost profits matter, Alan Van Etten, Esq., arbitrated privately by Magistrate Judge Edward King
Flores v Cochran, Court appointed Expert in a post-divorce matter involving business valuation and financial fraud issues, under the auspices of Dispute Prevention & Resolution, Judge Patrick Yim
Loomis & Pollock v The Harris Campaign, Expert in a collection matter re: the reliability of billing records, arbitrated under the auspices of Dispute Prevention & Resolution, Robert Godbey, Esq., Judge John McConnell...
U.S. Bankruptcy Court, District of Hawaii:
In re: Robert Lyn Nelson Studios, Inc. – Appointed Chief Executive Officer by court-approved stipulation of the creditors and the debtor-in-possession of this commercial artist’s studio.
In re: Trans Hawaiian Services, Inc. et al (five related companies). – Creditor-elected Trustee for this bankrupt motor coach and tour operator.
In re: Liberty House, Inc. – Court-appointed supervisor of certain portions of the successful Chapter 11 reorganization of Hawaii’s largest department store chain
In re: Noenoe Lindsey – Court-appointed Liquidator of this individual’s successful chapter 11 reorganization involving operating businesses and commercial real estate
In re: Royal Kunia Apartments, Inc. – Court-approved cash collateral administrator of this Debtor-In-Possession involving a residential real estate development
In re: Alan R. Kunimoto, M.D. – Trustee of this individual’s bankruptcy estate involving commercial real estate investments
In re: House of Adler, Inc. – Trustee of this bankrupt retail jewelry store chain
In re: Jackson Builders Corp. – Trustee of this bankrupt construction company
In re: Beatriz Agmata – Trustee of this individual’s bankruptcy estate involving commercial real estate investments
http://www.candonconsultinggroup.com/clients.htm
May 6, 2005
John Candon steps in to investigate RightStar finances
Pacific Business News (Honolulu) - by Harold Nedd
Accountant John Candon is ready to help state investigators determine whether an estimated $20 million was misused by an embattled cemetery business and four trustees, including former Gov. John D. Waihee III.
The 53-year-old president of Candon Consulting Group is the court-appointed master in the Office of the Attorney General's lawsuit against RightStar Hawaii Management Inc. and has been asked to pore over the company's books.
His task will be to uncover the great mystery behind the $20 million that is supposed to be in a trust for nearly 20,000 people who pre-paid for funeral services at Hawaii cemeteries.
Follow the money
What is supposed to emerge from his forensic accounting work is a portrait of where that money went and who -- if anybody -- is to blame for the lapse at RightStar.
Jim Wagner, the lawyer representing RightStar, contends that there has been no wrongdoing. Rather, he says, the company inherited serious financial problems when it bought the business out of Chapter 11 bankruptcy in Delaware in 2001.
It's Candon's job to penetrate that structure to detect whether there was wrongdoing at RightStar, which fired Waihee, a Democrat who served as governor from 1986 to 1994, and three other trustees.
"We will follow the money and do our best to find out what's going on," Candon told PBN. "People want to get the trust accounts straightened out. They want to get to the bottom of this and we're delighted that they feel we'll do a good job."
Candon's appointment comes following the court's appointment of a receiver, Guido Giacometi, to run the day-to-day operation of the cemetery business that has been sued by a Nevada mortgage company for defaulting on an estimated $34 million loan.
Giacometi's job is to help keep RightStar in business, paying bills and serving clients. In contrast, Candon's role is to dig into the company's finances.
The law requires RightStar and other businesses licensed for pre-need funeral services to put 70 percent of the money into a trust fund to be held until it's used for funeral expenses.
The law also requires RightStar to give an accounting for those funds every year. RightStar didn't do that in 2002 or 2003.
The state said it already knows from independent audit firm KMH LLP that $20 million was withdrawn from RightStar's pre-need trusts. In its lawsuit, the state said $38 million is still in RightStar's trust funds. But there should be $58 million.
If anybody can figure out what happened to that money, it's Candon, said James Duca, a bankruptcy lawyer in Honolulu.
Candon's résumé is full of the kind of "forensic accounting" work that involves finding out all the facts that need to be learned, Duca said.
"One of his specialties is reassembling records and figuring out where the money went," Duca said.
Other lawyers point out that it's difficult to "snow" him with too much information and expect that he'll find the "needle in the haystack." Colleagues insist that following $20 million around isn't too tricky for Candon, who they say is known to go wherever the money takes him.
Previous court-appointed cases include the bankrupt House of Adler, a large retail jewelry chain. Candon had to liquidate its roughly $10 million in assets to repay creditors.
Also, Candon was brought in by the courts when Jackson Builders Corp., a large drywall contracting firm, went under and needed someone to collect on debt and pay bills.
Plus, he is a court-appointed trustee for Trans Hawaiian, the motor coach company currently in a complex dispute with Roberts Hawaii involving roughly $10 million. On top of all that, Candon is the special master in a $3 million dispute between Loveland Academy and the state Department of Education.
Within the past couple of weeks, lawyers for the state and RightStar gave the court their consent for Candon to be appointed master. His appointment will become official once it has been sanctioned by the court.
www.bizjournals.com/pacific/stories/2005/05/09/story6.html
October 17, 2003
Accounting expert to probe
HVCB operations
The HTA has contracted with
a special master to look into the
bureau's spending of state funds
By Tim Ruel, Star-Bulletin
The state Hawaii Tourism Authority has named John R. Candon, a forensic accounting expert, as special master to further probe the operations of the Hawaii Visitors & Convention Bureau, amid threats from the state Legislature to investigate the bureau.
Candon, who served as fee administrator in the volatile three-year bankruptcy of the former Liberty House chain, has been contracted to review the bureau's effectiveness in spending state funds on marketing Hawaii's largest industry, tourism.
Candon is to report back to the authority by the end of the year. Candon Consulting Group LLC's contract with the state is worth $80,000, including $10,000 for expenses.
The appointment follows a negative state audit of the nonprofit, private visitors bureau that questioned the bureau's spending practices and the oversight of the state tourism authority. The audit, called for by the Legislature, prompted the resignation of Tony Vericella, the bureau's top executive.
The state Attorney General's Office is conducting its own preliminary investigation of the HVCB. The tourism authority's board has approved spending $300,000 on a more in-depth audit of the visitors bureau.
And state lawmakers have talked about convening an investigative committee, which would have subpoena powers.
Most of the bureau's funding comes from a tourism marketing contract with the authority, worth $129 million between January 2000 and December 2002, plus a $22.7 million state contract to market Hawaii to business travelers.
This year, the tourism authority's board voted to remove the bureau from marketing Hawaii to international travelers, leaving it to focus on marketing to North America, the state's No. 1 source of visitors, and to business travelers.
The authority is forging contracts with the bureau and four other marketing groups, and the agency's board plans to review the contracts next month.
Candon, who is bankruptcy trustee for defunct tour company Trans Hawaiian Services Inc., has served as director of corporate transactions for accounting firm KPMG Peat Marwick. He was also vice president of Dollar Rent a Car and senior vice president of the former Bank of Honolulu in the 1980s, Candon said.
Accountant Clifford Miyashiro, a member of Candon Consulting Group, will assist Candon. Per the HTA contract, Candon's hourly rate is $255 and Miyashiro's rate is $180.
"We will focus primarily on HVCB and its effectiveness at fulfilling its obligations to the authority," Candon Consulting Group said.
Candon plans to come up with recommendations to improve the bureau's compliance with state policies and practices.
As trustee, Candon has sued Trans Hawaiian competitor Robert's Hawaii Tours Inc. and related companies, which acquired all of Trans Hawaiian's fleet, about 175 vehicles, in December 2000. Trans Hawaiian later filed bankruptcy. Candon wants compensation for the vehicles to pay creditors.
Hawaii Visitors and Convention Bureau
www.archives.starbulletin.com/2003/10/17/business/index3.html
Liberty House
legal fees mounting
Agents are seeking $3.3 million
in what could become the costliest
bankruptcy in Hawaii
By Peter Wagner, Star-Bulletin
The $10 cab ride wasn't much. Not compared with the $1,022,689.75 billed to Liberty House by New York consulting firm Zolfo Cooper LLC in the first seven months of the retailer's bankruptcy.
But John Candon, a court-appointed accountant whose job it is to scrutinize professional fees in the Chapter 11 case, wondered what other frills might be in Zolfo's hefty bill.
Sorting through a mountain of receipts, he found $9,496.58 in first class airline upgrades, luxury hotels and other expenses the firm later agreed to trim from its invoice -- including cab fare.
Zolfo, a top financial consulting company helping Liberty House with its reorganization plans, is among 12 legal, accounting and consulting firms seeking payment for services between the March 19 bankruptcy filing and Sept. 30.
Some $3,342,972.80 in billings are to be considered tomorrow by U.S. Bankruptcy Judge Lloyd King. With the case generally thought to be at midpoint, the $3.3 million could double before Liberty House emerges from bankruptcy. That would eclipse the $5.4 million cost of Hawaiian Airlines' 1993 bankruptcy, the biggest Chapter 11 in Hawaii to date.
“It's the cost of doing business," said former Hawaiian Airlines president Mitch D'Olier, now CEO at Victoria Ward Ltd. "If you want the best professionals, you've got to give them the best."
Zolfo's adjusted $1,013,193.17 fee request -- $872,652 in professional fees and $140,541.17 in personal expenses -- is the largest of the Liberty House submittals, followed by $949,367.11 asked by Los Angeles law firm Hennigan, Mercer & Bennett and $412,819 billed by New York accounting firm Deloitte & Touche LLP.
Hennigan, Mercer is lead counsel for Liberty House.
Zolfo is alone among the firms in drawing a challenge from Candon, who said he will ask King to withhold 20 percent of the firm's fees until a reorganization plan has been filed and judged on its merits.
"If you're going to be paying top rates, you should be getting top quality," said Candon. "The proof will be in the pudding."
The 20 percent holdback would amount to $174,530.40 -- the balance owed on Zolfo's billing. The firm has objected to the holdback, saying it has worked diligently on the case since January and shouldn't be singled out.
"All of the professionals retained in this matter should receive like treatment as to the manner and timing of payment of fees and expenses," the company said in a recent court filing.
Most of the firms have already been paid 80 percent of their fees and 100 percent of expenses under an arrangement approved by the court. But the payments are tentative, pending the court's final approval at the close of the case.
If Candon has taken aim at Zolfo, other parties in the case are standing carefully away. With a collaborative reorganization plan due at the end of February, few are willing to rock the boat over a few wayward bills.
"We would not ordinarily make an objection on an interim application for compensation unless something was serously out of whack," said attorney James Wagner, representing Liberty House vendors and other unsecured creditors in the case.
Wagner notes that objections are rare at this point in a bankruptcy, with concerns usually raised at the end of a case. He anticipates the reorganization will be over by May or June of next year.
But Wagner, who represented Hawaiian Airlines in its Chapter 11 bankruptcy five years ago, sees little amiss in the fee requests.
"If you compare the fees in this case to fees in the Hawaiian Airlines case, they are consistent," said Wagner, who bills at $290 an hour.
Hawaiian Airlines, which filed for bankruptcy in September of 1993, emerged with an approved reorganization plan in August 1994 at a cost of $5,371,252.38. The top-billing firm was Los Angeles law firm Gibson, Dunn & Crutcher, which received $3,380,805.08 for its services as lead counsel.
If Candon has trimmed around the edges of some Liberty House billings, he's left the big ticket items -- mainland professional fees above $400 an hour -- unchallenged. "It's a very complicated case," he said. "I'm not shocked to see high fees in this case."
But others involved in the case confide that monitoring professional fees is problematic. Unlike travel expenses or other personal costs that leave a trail of receipts, professional billing rates are a moving target. There is no practical way to determine if too much time has been billed for the drafting of a letter or a phone conversation with a colleague, they say.
Among the heavy hitters is Liberty House attorney Bruce Bennett of Hennigan, Mercer & Bennett, who charges $430 an hour. Zolfo Cooper principal Stephen Cooper, whose cab ride drew Candon's attention, commands $395 an hour. Lawrence Gottlieb, whose New York law firm Kronish, Lieb, Weiner & Hellman LLP represents unsecured creditors, gets $415 an hour.
Honolulu law firms in the case generally bill between $200 and $300 an hour. But the higher mainland fees are in keeping with their big league markets, said Wagner.
"The debtor gets to choose his counsel and if he chooses an L.A. counsel, the court is going to approve L.A. rates," said Wagner. "If he chooses New York Counsel, the court will approve New York rates."
Attorney Tom Roesser of the Honolulu firm Carlsmith, Ball, Wichman, Case & Ickiki represents the case's major creditors, headed by Bank of America.
"This case is complicated enough to require the employment of attorneys who are specialized to do this kind of bankruptcy full time," he said.
"I don't think we have a lawyer in Hawaii with the experience to handle a large retail Chapter 11 like this."
Like Wagner, Roesser is leaving the billings to Candon.
"I think you want someone like John Candon taking a look at these bills," said Roesser. "His purpose is to set the parameters of what's acceptable."
One bill yet to be submitted is Candon's, who plans to file at the end of the bankruptcy. Billing at $140 an hour, his fee is currently in the range of several thousand dollars.
http://archives.starbulletin.com/98/12/07/business/story1.html
MORE TO COME
Meanwhile, you can peruse more buzzard poop by flying to....
AIG: The American Idol of Greed
Buzzards in the East-West Center
Dirty Money, Dirty Politics & Bishop Estate
Looking for Crumbs at Crum & Forster
Marsh & McLennan: The Marsh Birds
Marsh & McLennan’s Mercer Consulting
More Claims by Harmon: Kessner Duca
Office of the U.S. Trustee vs Harmon
Scampering With Kemper Insurance
Sukamto Sia: The Indonesian Connection
The Vampires at Zenith Insurance Co.
# # #
For Sidney Skolnick’s excellent series entitled
The Bankruptcy Bordello, see...
www.skolnicksreport.com/bankbord-1.html
www.skolnicksreport.com/bankbord2.html
www.skolnicksreport.com/bankbord.html
www.skolnicksreport.com/bankbord4.html
www.skolnicksreport.com/bankbord5.html
www.skolnicksreport.com/bankbord6.html
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TO FLY TO THE TOP OF THE TREE!
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Last Update March 29, 2009, by The Catbird