Attorney(s) appearing for the Case
Skatteforvaltningen, Plaintiff, represented by Blake M. Biddulph , RAY QUINNEY & NEBEKER, Courtney Jones Kieffer , Clark Hill Strasburger, Dan L. Cvetanovich , Bailey Cavalieri LLC, Elizabeth Fitzgerald Griffin , Clark Hill Strasburger, Jared L. Hubbard , Fitch Law Partners LLP, John Thomas McGoey , Hughes Hubbard & Reed LLP, Marc Alan Weinstein , Hughes Hubbard & Reed LLP, Michael A. Walsh , Clark Hill Strasburger, Nicolas Swerdloff , Hughes Hubbard & Reed LLP, Patricia Mary Hamill , Conrad O'brien PC, pro hac vice, Rachel S. Nevarez , Wiedner & Mcauliffe, Ltd., Richard W. Edwards , Boehl, Stopher & Graves, Richard John Leamy, Jr. , Wiedner and McAuliffe, Ltd., Rick L. Rose , RAY QUINNEY & NEBEKER, Robert P. Harrington , RAY QUINNEY & NEBEKER, Scott Allen Davidson , Boehl, Stopher & Graves, Sean Michael Fisher , Brenner, Saltzman & Wallman, L.L.P., William R. Maguire , Hughes Hubbard & Reed LLP, Dustin Philip Smith , Hughes Hubbard & Reed LLP & Neil John Oxford , Hughes Hubbard & Reed LLP.
The Bradley London Pension Plan, The DMR Pension Plan, The Houston Rocco LLC 401K Plan, The Proper Pacific LLC 401K Plan, The LBR Capital Pension Plan, The Atlantic DHR 401K Plan, The Stor Capital Consulting LLC 401K Plan, The Busby Black 401K Plan, The Canada Rock LLC 401K Plan, The ISDB Pension Plan, The Monin Amper Pension Plan, The NYC Stanismore Pension Plan, The Texas Rocco LLC 401K Plan, Sanford Villa Pension Plan, The Aston Advisors LLC 401K Plan, The Sector 230 LLC 401K Plan, The M2F Wellness LLC 401K Plan, Mitchell Protass, The MPQ Holdings LLC 401K Plan, Thomas Kertelits, The TKKJ LLC 401K Plan, NYCATX LLC Solo 401K Plan, Carl Andrew Vergari, Ackview Solo 401K Plan, Sean Driscoll, The Dosmon Bly Pension Plan, The India Bombay LLC 401K Pension Plan, Gavin Crescenzo, The Aria Pension Plan, The Belforte Pension Plan, The Bravos Advisors 401K Plan, The Costello Advisors Pension Plan, The Eskin Pension Plan, The Fieldcrest Pension Plan, The Westport Advisors LLC 401K Plan, The Kyber Pension Plan, The Lerici Capital Pension Plan, The Ludlow Holdings 401K Plan, The Regoleth Pension Plan, The Saba Capital LLC 401K Plan, The West River Pension Plan, The Stark Pension Plan, The Petkov Partners Pension Plan, Svetlin Petkov, The Petkov Management LLC 401K Plan, The SVP 401K Plan, The Krabi Holdings LLC 401K Plan, The SPKK LLC 401K Plan & The KASV Group Pension Plan, Defendants, represented by John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice, Mark David Allison , Caplin & Drysdale, Chartered & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Doston Bradley, Defendant, represented by John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice, Mark David Allison , Caplin & Drysdale, Chartered, Zhanna Angert Ziering , Caplin & Drysdale, Chartered, Kellen Ross Scott , Chamberlain Hrdlicka White et al & Ryan Oliver Cantrell , Chamberlain Hrdlicka et al.
Michael Ben-Jacob, Defendant, represented by David S. Pegno , Dewey, Pegno & Kramarsky, LLP, Mark David Allison , Caplin & Drysdale, Chartered, Thomas E.L. Dewey , Dewey, Pegno & Kramarsky, LLP & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Raubritter LLC Pension Plan, Shreepah Shah, Acorn Capital Strategies LLC Employee Pension Profit Sharing Plan & Trust & Cambridge Way LLC 401k Profit Sharing Plan, Defendants, represented by John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice.
John Doscas & Sterling Alpha LLC 401K Profit Sharing Plan, Defendants, represented by Bryan C. Skarlatos , Kostelanetz & Fink, LLP & Juliet Leah Fink , Kostelanetz & Fink, LLP.
Sander Gerber Pension Plan, Defendant, represented by Amy McKinlay , Williams & Connolly LLP, pro hac vice, Bryan C. Skarlatos , Kostelanetz & Fink, LLP, Juliet Leah Fink , Kostelanetz & Fink, LLP & Stephen D. Andrews , Williams & Connolly LLP, pro hac vice.
Sheldon Goldstein, Defendant, represented by John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice & Kari Parks , Gusrae, Kaplan, Nusbaum, PLLC.
Del Mar Asset Management Saving & Retirement Plan & David Freelove, Defendants, represented by Bryan C. Skarlatos , Kostelanetz & Fink, LLP, John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice & Juliet Leah Fink , Kostelanetz & Fink, LLP.
Robert Klugman, Defendant, represented by David L. Goldberg , Katten Muchin Rosenman, LLP, Mark David Allison , Caplin & Drysdale, Chartered, Michael Max Rosensaft , Katten Muchin Rosenman, LLP & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Headsail Manufacturing LLC Roth 401K Plan, Edgepoint Capital LLC Roth 401K Plan, Aerovane Logistics LLC Roth 401K Plan & Random Holdings 401K Plan, Defendants, represented by David L. Goldberg , Katten Muchin Rosenman, LLP, Mark David Allison , Caplin & Drysdale, Chartered & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Federated Logistics LLC 401K, Defendant, represented by Bryan C. Skarlatos , Kostelanetz & Fink, LLP.
SRH Farms LLC 401(K) Plan, George Hofmeister, JSH Farms 401(K) Plan, KRH Farms LLC 401(K) Plan & MSJJ Retirement Group Trust, Defendants, represented by James N. O'Toole , Smith & O'Toole.
Bluegrass Investment Management, LLC, Bernard Tew, Vincent Tew, Tew Enterprises, LLC Retirement Plan, Andrea Tew, Industrial Pensions Group Trust, Casting Pensions Group Trust, SV Holdings, LLC Retirement Plan & Bluegrass Retirement Group Trust, Defendants, represented by Frederick R. Bentley, III , Stites & Harbison, PLLC, John W. Pollom , Stites & Harbison PLLC, Mark Joseph Hyland , Seward & Kissel LLP, Philip W. Collier , Stites & Harbison, PLLC & Thomas Ross Hooper , Seward & Kissel LLP.
Tew, LP Retirement Plan, Stephanie Tew, Central Technologies Pensions Group Trust & Bluegrass Investment Management, LLC Retirement Plan, Defendants, represented by John W. Pollom , Stites & Harbison PLLC, Mark Joseph Hyland , Seward & Kissel LLP, Philip W. Collier , Stites & Harbison, PLLC & Thomas Ross Hooper , Seward & Kissel LLP.
Autoparts Pensions Group Trust, Defendant, represented by Frederick R. Bentley, III , Stites & Harbison, PLLC, John W. Pollom , Stites & Harbison PLLC & Philip W. Collier , Stites & Harbison, PLLC.
The 78 Yorktown Pension Plan, The Shapiro Blue Management LLC 401K Plan, The Patrick Partners Conglomerate Pension Plan, The Diamond Scott Capital Pension Plan, The Hotel Fromance Pension Plan, The Mountain Air LLC 401K Plan, The SKSL LLC Pension Plan, The Snow Hill Pension Plan, The Westridge Ave LLC 401K Plan & CSCC Capital Pension Plan, Defendants, represented by David Sean McMahon , McMahon & Associates, PC, Elissa C.S. Burton , McMahon & Associates, P.C., Mark David Allison , Caplin & Drysdale, Chartered & Zhanna Angert Ziering , Caplin & Drysdale, Chartered, pro hac vice.
Roger Lehman, Defendant, represented by David Sean McMahon , McMahon & Associates, PC, Derick Roberson Vollrath , Marcus Neiman & Rashbaum LLP, Elissa C.S. Burton , McMahon & Associates, P.C., Jeffrey M. Sklarz , Green & Sklarz LLC, John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice, Mark David Allison , Caplin & Drysdale, Chartered, Valerie Marie Talkers , Taft Stettinius & Hollister & Zhanna Angert Ziering , Caplin & Drysdale, Chartered, pro hac vice.
Acorn Capital Corporation Employee Profit Sharing Plan & Gregory Summers, Defendants, represented by John M. Hanamirian , Hanamirian Law Firm, Pa & John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice.
Acorn Capital Strategies LLC Employee Profit Sharing Plan & Trust, Defendant, represented by John M. Hanamirian , Hanamirian Law Firm, Pa.
DW Construction Inc Retirement Plan, Defendant, represented by Benson L. Hathaway, Jr. , KIRTON MCCONKIE, Brandon R. Dillman , K&L Gates LLP, John C. Blessington , K&L Gates LLP & Ryan R. Beckstrom , KIRTON MCCONKIE.
Stacey Kaminer, Defendant, represented by Analise Q. Wilson , KIRTON MCCONKIE, Benson L. Hathaway, Jr. , KIRTON MCCONKIE, Brandon R. Dillman , K&L Gates LLP, John C. Blessington , K&L Gates LLP, Michael E. Waller , K&L GATES LLP & Ryan R. Beckstrom , KIRTON MCCONKIE.
Joan Schulman, David Schulman, Kamco Investments Inc Pension Plan, Kamco LP Profit Sharing Pension Plan, Linden Associates Defined Benefit Plan, Moira Associates LLC 401K Plan & Riverside Associates Defined Benefit Plan, Defendants, represented by Analise Q. Wilson , KIRTON MCCONKIE, Benson L. Hathaway, Jr. , KIRTON MCCONKIE, Ryan R. Beckstrom , KIRTON MCCONKIE & John C. Blessington , K&L Gates LLP.
American Investment Group Of New York, L.P. Pension Plan, Defendant, represented by Ryan R. Beckstrom , KIRTON MCCONKIE, John C. Blessington , K&L Gates LLP & Michael E. Waller , K&L GATES LLP.
The Cardinal Consulting Pension Plan, Matthew Tucci & The Heron Advisors Pension Plan, Defendants, represented by John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
The Egret Associates LLC 401k Plan, The Crow Associates Pension Plan, The Hoboken Advisors LLC 401k Plan, The Jayfran Blue Pension Plan, The JT Health Consulting LLC 401k Plan, The Lakeview Advisors 401k Plan, The Osprey Associates LLC 401k Plan, The Sandpiper Pension Plan, The Zen Training LLC 401(K) Plan, The Everything Clean LLC 401k Plan, The Jump Group LLC 401k Plan, The Oaks Group Pension Plan, The Wave Maven LLC 401k Plan, The Balmoral Management LLC 401k Pension Plan, The Beech Tree Partners 401k Plan, The Blackbird 401k Plan, The Chambers Property Management LLC 401k Plan, Fiftyeightsixty LLC Solo 401k Plan, The Hawk Group Pension Plan, The Maple Advisors LLC 401k Plan, Onezerofive LLC Solo 401k Plan, The Robin Daniel Pension Plan, The Sea Bright Advisors LLC 401k Plan, The Tag Realty Advisors LLC 401k, The Throckmorton Realty Advisors 401k Plan, The Dink14 LLC 401k Plan, Vincent Natoli, JML Capital LLC 401k Plan, John Lachance, Natoli Management Pension Plan, Nova Fonta Trading LLC 401k Plan, The Skybax LLC 401k Plan & Bradley Crescenzo, Defendants, represented by Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
The FWC Capital LLC Pension Plan & The RDL Consulting Group LLC Pension Plan, Defendants, represented by Derick Roberson Vollrath , Marcus Neiman & Rashbaum LLP, Jeffrey Adam Neiman , Marcus Neiman & Rashbaum LLP, Mark David Allison , Caplin & Drysdale, Chartered & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Newsong Fellowship Church 401k Plan & Alexander Jamie Mitchell, III, Defendants, represented by David R. Fine , K&L Gates LLP, pro hac vice & John C. Blessington , K&L Gates LLP.
The Sinclair Pension Plan, The Green Group Site Pension Plan & The Bella Consultants Pension Plan, Defendants, represented by Mark David Allison , Caplin & Drysdale, Chartered, Valerie Marie Talkers , Taft Stettinius & Hollister & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
The Mueller Investments Pension Plan, Defendant, represented by John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice, Mark David Allison , Caplin & Drysdale, Chartered & Valerie Marie Talkers , Taft Stettinius & Hollister.
Blackrain Pegasus LLC Solo 401K Plan, Gyos 23 LLC Solo 401K Plan, The Oak Tree One 401K Plan, The Joanne E. Bradley Solo 401K Plan, Delgado Fox LLC Solo 401K Plan & Pegasus Fox 23 LLC Solo 401K Plan, Defendants, represented by Kellen Ross Scott , Chamberlain Hrdlicka White et al, Mark David Allison , Caplin & Drysdale, Chartered, Ryan Oliver Cantrell , Chamberlain Hrdlicka et al & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Blue Ocean Equity LLC Retirement Plan, Kevin Kenning & KK Law Firm Retirement Plan Trust, Defendants, represented by Guinevere Marie Moore , Johnson Moore LLC, Jenny Louise Johnson Ware , Johnson Moore LLC, Mark David Allison , Caplin & Drysdale, Chartered, Shay-Ann Michelle Heiser Singh , Johnson Moore LLC & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Tveter LLC Pension Plan & Christopher Nowell, Defendants, represented by David B. Zabel , Cohen and Wolf, P.C. & John M. Hanamirian , Hanamirian Law Firm, Pa, pro hac vice.
Valerius LLC Solo 401K Plan, Defendant, represented by Jeffrey M. Sklarz , Green & Sklarz LLC & Zhanna Angert Ziering , Caplin & Drysdale, Chartered.
Starfish Capital Management LLC Roth 401(K) Plan, Bernina Pension Plan, John van Merkensteijn, Michelle Investments Pension Plan, Remece Investments LLC Pension Plan, Basalt Ventures LLC Roth 401(K) Plan, Azalea Pension Plan, Elizabeth van Merkensteijn, Omineca Pension Plan, Xiphias LLC Pension Plan & Tarvos Pension Plan, Defendants, represented by Sharon Louise McCarthy , Kostelanetz & Fink, LLP & Nicholas Scott Bahnsen , Kostelanetz & Fink, LLP.
Ballast Ventures LLC Roth 401(K) Plan, Joseph Herman, Bareroot Capital Investments LLC Roth 401(K) Plan, David Zelman, Dicot Technologies LLC Roth 401(K) Plan, Fairlie Investments LLC Roth 401(K) Plan, First Ascent Worldwide LLC Roth 401(K) Plan, Perry Lerner, Battu Holdings LLC Roth 401K Plan, Albedo Management LLC Roth 401(K) Plan, Cantata Industries LLC Roth 401(K) Plan, Crucible Ventures LLC Roth 401(K) Plan, Ronald Altbach, Monomer Industries LLC Roth 401(K) Plan, Robin Jones, Limelight Global Productions LLC Roth 401(K) Plan, Loggerhead Services LLC Roth 401(K) Plan, PAB Facilities Global LLC Roth 401(K) Plan, Plumrose Industries LLC Roth 401K Plan, Pinax Holdings LLC Roth 401(K) Plan, Roadcraft Technologies LLC Roth 401(K) Plan, Sternway Logistics LLC Roth 401(K) Plan, Trailing Edge Productions LLC Roth 401(K) Plan, True Wind Investments LLC Roth 401(K) Plan, Eclouge Industry LLC Roth 401(K) Plan, Vanderlee Technologies Pension Plan, Cedar Hill Capital Investments LLC Roth 401(K) Plan, Edwin Miller, Green Scale Management LLC Roth 401(K) Plan, Fulcrum Productions LLC Roth 401(K) Plan, Keystone Technologies LLC Roth 401(K) Plan & Tumba Systems LLC Roth 401(K) Plan, Defendants, represented by Michelle A. Rice , Kaplan Rice LLP.
Batavia Capital Pension Plan, Routt Capital Pension Plan, RJM Capital Pension Plan, Calypso Investments Pension Plan, Jocelyn Markowitz, Avanix Management LLC Roth 401K Plan, Hadron Industries LLC Roth 401(K) Plan, Cavus Systems LLC Roth 401(K) Plan & Richard Markowitz, Defendants, represented by Alan Schoenfeld , Wilmer Cutler Pickering Hale & Dorr LLP, Allison Stoddart , Michael G. Bongiorno , Wilmer Cutler Pickering Hale and Dorr LLP & Michael Robert G. Posada , Wilmer Cutler Pickering Hale & Dorr LLP.
Voojo Productions LLC Roth 401(K) Plan, Defendant, represented by Nicholas Scott Bahnsen , Kostelanetz & Fink, LLP.
The Goldstein Law Group PC 401(K) Profit Sharing Plan, Defendant, represented by Kari Parks , Gusrae, Kaplan, Nusbaum, PLLC.
The Cambridge Town Line Pension Plan, The Diamond Scott Capital Pension Plan, The Hotel Fromance Pension Plan, The Mountain Air LLC 401K Plan, The SKSL LLC Pension Plan, The Snow Hill Pension Plan, The Westridge Ave LLC 401K Plan & The CSCC Capital Pension Plan, Consolidated Defendants, represented by David Sean McMahon , McMahon & Associates, PC, Elissa C.S. Burton , McMahon & Associates, P.C., Mark David Allison , Caplin & Drysdale, Chartered & Zhanna Angert Ziering , Caplin & Drysdale, Chartered, pro hac vice.
Sheldon Goldstein, Counter Claimant, represented by Kari Parks , Gusrae, Kaplan, Nusbaum, PLLC & John M. Hanamirian , Hanamirian Law Firm, Pa.
The Goldstein Law Group PC 401(K) Profit Sharing Plan, Counter Claimant, represented by Kari Parks , Gusrae, Kaplan, Nusbaum, PLLC.
Skatteforvaltningen, Counter Defendant, represented by Blake M. Biddulph , RAY QUINNEY & NEBEKER, Courtney Jones Kieffer , Clark Hill Strasburger, Dan L. Cvetanovich , Bailey Cavalieri LLC, Elizabeth Fitzgerald Griffin , Clark Hill Strasburger, Jared L. Hubbard , Fitch Law Partners LLP, John Thomas McGoey , Hughes Hubbard & Reed LLP, Marc Alan Weinstein , Hughes Hubbard & Reed LLP, Michael A. Walsh , Clark Hill Strasburger, Nicolas Swerdloff , Hughes Hubbard & Reed LLP, Patricia Mary Hamill , Conrad O'brien PC, Rachel S. Nevarez , Wiedner & Mcauliffe, Ltd., Richard W. Edwards , Boehl, Stopher & Graves, Richard John Leamy, Jr. , Wiedner and McAuliffe, Ltd., Rick L. Rose , RAY QUINNEY & NEBEKER, Robert P. Harrington , RAY QUINNEY & NEBEKER, Scott Allen Davidson , Boehl, Stopher & Graves, Sean Michael Fisher , Brenner, Saltzman & Wallman, L.L.P., William R. Maguire , Hughes Hubbard & Reed LLP & Neil John Oxford , Hughes Hubbard & Reed LLP.
Sheldon Goldstein, ThirdParty Plaintiff, represented by John M. Hanamirian , Hanamirian Law Firm, Pa & Kari Parks , Gusrae, Kaplan, Nusbaum, PLLC.
The Goldstein Law Group PC 401(K) Profit Sharing Plan, ThirdParty Plaintiff, represented by Kari Parks , Gusrae, Kaplan, Nusbaum, PLLC.
ED&F Man Capital Markets, Ltd., ThirdParty Defendant, represented by Brian S. Fraser , Akerman LLP & Kristen Gabriela Niven , Akerman LLP.
American Investment Group Of New York, L.P. Pension Plan, David Schulman, Riverside Associates Defined Benefit Plan, Moira Associates LLC 401K Plan, Linden Associates Defined Benefit Plan, Kamco Investments Inc Pension Plan, Kamco LP Profit Sharing Pension Plan & Joan Schulman, ThirdParty Plaintiffs, represented by John C. Blessington , K&L Gates LLP.
Stacey Kaminer, ThirdParty Plaintiff, represented by Analise Q. Wilson , KIRTON MCCONKIE, Benson L. Hathaway, Jr. , KIRTON MCCONKIE, Brandon R. Dillman , K&L Gates LLP, John C. Blessington , K&L Gates LLP, Michael E. Waller , K&L GATES LLP & Ryan R. Beckstrom , KIRTON MCCONKIE.
DW Construction Inc Retirement Plan, ThirdParty Plaintiff, represented by Benson L. Hathaway, Jr. , KIRTON MCCONKIE, Brandon R. Dillman , K&L Gates LLP, John C. Blessington , K&L Gates LLP & Ryan R. Beckstrom , KIRTON MCCONKIE.
Newsong Fellowship Church 401k Plan & Alexander Jamie Mitchell, III, ThirdParty Plaintiffs, represented by David R. Fine , K&L Gates LLP & John C. Blessington , K&L Gates LLP.
Federated Logistics LLC 401K, ThirdParty Plaintiff, represented by Bryan C. Skarlatos , Kostelanetz & Fink, LLP.
David Freelove & Del Mar Asset Management Saving & Retirement Plan, ThirdParty Plaintiffs, represented by Bryan C. Skarlatos , Kostelanetz & Fink, LLP, John M. Hanamirian , Hanamirian Law Firm, Pa & Juliet Leah Fink , Kostelanetz & Fink, LLP.
