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ROWENA C. NAVIA (SBN182934)
BRUCE A. ER (SBN 70803)
KATO, FE R & SUZUKI, LLP ELECTRONICALLY
685 Market Street, Suite 540 FILED
San Francisco, California 94105
Telephone: (415) 974-5715 “County oran rencaco ”
Facsimile: (415) 974-6199 06/14/2016
1 Clerk of the Court
Attorneys for Successor Trustee, BY:LARRISA DOTSON
Jewish Family & Children’s Services Deputy Clerk
SUPERIOR COURT OF THE STATE OF CALIFORNIA
COUNTY OF SAN FRANCISCO
SIGNATURE VIA FACSIMILE
In Re: Case No.: PTR-12-295898
TURST AGREEMENT - THE SPANOS
FAMILY TRUST, U/D/T 9/30/08, As Amended
VERIFIED DECLARATION OF SUCCESSOR
TRUSTEE IN SUPPORT OF FEES AND
COSTS AS REQUESTED IN AMENDED
SECOND AND FINAL ACCOUNT AND
REPORT OF SUCCESSOR TRUSTEE
Hearing Date: June 20, 2016
Time: 9:00 a.m.
Department: Probate; Room 204
Conservatorship of the Estate
of James Nick Spanos, Conservatee
NS SSS SS SS SS SS
I, REBECCA PAUL, attorney fiduciary for JEWISH FAMILY & CHILDREN’S
SERVICES, a nonprofit corporation and Successor Trustee of the Spanos Family Trust, make this
declaration in support of fees and costs as represented in the Amended Second and Final Account
and Report of Successor Trustee, and pursuant to San Francisco County Local Court Rules and CRC
§7.702 and 7.751(b). Statements herein are true of my personal knowledge, except for those stated
upon information and belief, which I also believe to be true for the reasons stated,
4 Veritied Declaration Of Successor ‘Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.; PTR-12-295898lL. Amended Second and Final Account and Report: Successor Trustee filed its First
Account and Report of Successor Trustee, which includes a request for approval of trustee fees, on
April 15, 2016 and a hearing on said Amended Second Account and Report is set for June 20, 2016.
2. Description of Services: Jewish Family and Children’s Services (JFCS) is a not for
profit human services organization which has been providing a broad range of services to clients in
the San Francisco Bay Area for more than 160 years. JFCS services are available to people of all
backgrounds, denominations and economic statuses. JFCS is one of the few not for profit
institutional fiduciaries in California, JFCS currently provides financial, legal and care management
services as conservator of the person and/or estate in eight counties. The JFCS staff of professionals
includes a licensed attorney, five licensed fiduciaries, account managers with banking and business
backgrounds, and care managers with master’s degrees in social work and gerontology. JFCS clients
benefit from our team approach to comprehensive care, on call 24 hours a day. Referrals come to
JFCS from many sources including family members, adult protective services, attorneys, financial
advisors, and hospitals. JFCS accepts life-long responsibility for its clients regardless of their
individual financial circumstances.
3. This declaration describes services provided from October 1, 2013, through
December 31, 2015. JFCS requests compensation at the rate of $125 per hour for services in 2013
and 2014, $145 per hour for services in 2015 as Trustee of the Spanos Family Trust. The total
compensation requested is $95,623.50 based on 711.9 hours as Trustee.
4 Below are described the more particular acts and services required in this Trust
matter, Attached to this declaration as Exhibit “A” and incorporated by reference is a detailed
itemized listing of services rendered for the benefit of the Beneficiary during this period.
Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In.Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898A. Management of Funds, Bill Payment, Day to Day Activities
Trustee’s request for fees begins after the previous accounting period. Account manager paid
daily bills, renewals for property and umbrella insurance policies, and discussed propriety of
coverage with insurance carriers. Trustee worked with CPA Gerry Hahn to prepare 2011, 2012,
2013, and 2014 Trust tax returns. The account manager performed regular telephonic and in-person
meetings with caregivers of James Spanos with respect to comfort and safety as well as provided and
monitored petty cash and grocery card distributions to the household. Trustee maintained continual
contact with family Co-Conservators of Person, Tony Kaforous and James Garadis, concerning the
well being of James Spanos, needs of the household, potential for change in caregiver coverage,
Medicare Part D re-evaluation and open enrollment changes, and continuation of medication
delivery from Ace Pharmacy. Trustee communicated with attorneys at Kato, Feder, and Suzuki,
prepared legal filings, and attended hearings.
A total time of 117.45 hours in 2013-2014 at $125 per hour were spent, for a fee of
$14,681.25. A total time of 157.70 hours in 2015 at $145 per hour were spent, for a fee of
$22,866.50.
B. Management of Trust Real Properties
Bl. Management of 186 School Street, Daly City
Trustee cleared the property at 186 School Street, Daly City, prepared for
renovation, hired professionals to prepare drawings, and significantly completed repairs to
the property in preparation for rental. To prepare to relet the property, Trustee met with
property manager, toured the property, and obtained quotes from three licensed
contractors and selected one contractor to renovate the dual zoned property. Trustee
researched liquidation of tons of remaining stock from former conservatee’s trailer hitch
business on site, and negotiated a “zero cost” liquidation of commercial trailer parts and
Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898Ww oN
associated machinery. Trustee maintained contact with neighbor business, Alert Pest
Control, concerning security of the property, and coordinated no cost pest removal
services when families of raccoons moved into the property’s garage. Trustee along with
property manager Anchor Realty, coordinated permits for repairs. Trustee reviewed plans
from architect and contractor before and after submission to City of Daly City for
approval. Pursuant to demands from the Daly City Building Inspector’s office, Trustee
reviewed and approved demolition of office space in the garage of the property, additions
of shear walls, redesigns of rear of building, structural changes per inspector requirement,
and reviewed foundation work and concrete pouring. Trustee oversaw the hold and
cessation of work and subsequent resumption of work after court approval for increased
funding. Trustee chose patterns for flooring, laminate and carpet, painting colors, and
organized budgets for purchase of accessories and appliances, Trustee communicated
with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings.
A total time of 56.85 hours in 2013-2014 at $125 per hour were spent, for a fee of
$7,106.25. A total time of 19.65 hours in 2015 at $145 per hour were spent, for a fee of
$2,849.25.
B2, Management of 1711 Eucalyptus, San Francisco
Trustee worked with tenants to repair furnace and maintain the habitability of the
property. Trustee obtained quotes to repair the property, and coordinated temporary
eviction of tenants, including a final walkthrough with tenant representative. Trustee
engaged attorney Walter Parsley to oversee tenant eviction, and coordinated payment of
tenants per San Francisco Rent Board codes. Trustee coordinated repair work with
contractor Ray Cortez, and reviewed and approved additional repairs during course of
Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898,tO
construction. Trustee coordinated with Anchor Realty to obtain acceptable rental prices,
and instructed property manager to relet property after completion of work. Trustee
coordinated with Kato Feder & Suzuki and attomey Andrew Wiegel to prepare lease
agreements, and followed up with adjusting lease to allow parents of new tenants to co-
sign to ensure payment of rent. Trustee landscaped property prior to tenant move in.
Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings,
and attended hearings.
A total time of 25.05 hours in 2013-2014 at $125 per hour, for a fee of $3,131.25.
A total time of 18.65 hours in 2015 at $145 per hour, were spent for a fee of $2,704.25
B3, Management of 379 Lakeshore Dr, San Francisco
Trustee performed repair work on 379 Lakeshore Blvd, San Francisco, including
replacement of clothing dryer and garbage disposal, and scheduled servicing for fire
extinguishers, landscaping, and window cleaning. Trustee performed several tasks related
to safety and comfort of client in residence at 379 Lakeshore Blvd, San Francisco.
Trustee coordinated power washing of mold on front entry steps, window cleaning,
plumbing and arranged for service of fire extinguishers. Trustee was informed of a water
leak in the home, and promptly performed a walkthrough and hired a contractor to repair
leak in doorway. Permits were pulled to perform doorway repairs, and foundation work
was completed to prevent future leaks. Trustee hired plumber to repair clogged drains,
and a contractor to replace a laundry basin that had fallen. Trustee proceeded with grab
bar installation in shower, repair of damaged shower tiles, replaced furnace filters, and
replaced clothing dryer. At time of this accounting, Trustee was informed of a fence in
Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898rear yard falling down, and is investigating, Trustee communicated with attorneys at
Kato, Feder, and Suzuki, prepared legal filings, and attended hearings.
A total time of 12.20 hours in 2013-2014 at $125 per hour were spent, for a fee of $1,525.00.
A total time of 42.60 hours in 2015 at $145 per hour were spent, for a fee of $6,177.00.
Cc. Temporary Eviction Lawsuit, 1711 Eucalyptus, San Francisco
In order to perform the necessary repairs at 1711 Eucalyptus, San Francisco, Trustee
coordinated with attorney Walter Parsley to perform a temporary eviction of tenants, Notices were
filed with tenants, payments were calculated and provided to tenants for eviction, and process server
was hired to post notices. Trustee met with tenant representative to regain possession of home.
Trustee received and reviewed wrongful eviction lawsuit filed by tenants. Trustee initiated a
homeowner’s insurance claim, and requested legal assistance to resolve complaint. Trustee engaged
attorneys Andrew Wiegel, property attorney, and Michael Burke, litigation attorney, and Bruce
Feder, attorney for Trust, for representation. Trustee spent significant time providing detailed
communication records, timelines, and data to attorneys. Trustee met with property manager to
review indemnification. Trustee held several meetings with attorneys A Wiegel, M Burke, and B
Feder for strategy, mediation discussions, and discussions with plaintiff's counsel. Trustee with
counsel negotiated a settlement to the lawsuit. Trustee communicated with attorneys Walter Parsley,
Andrew Wiegel, M. Burke, and at Kato, Feder, and Suzuki, prepared legal filings, and attended
hearings.
A total time of 25.60 hours in 2013-2014 at $125 per hour were spent, for a fee of $3,200.00.
A total time of 35.25 hours in 2015 at $145 per hour were spent, for a fee of $5,111.25.
D. Investment Review and Management
Trustee coordinated transfer of assets from Chase Investment Services and Royal Bank of
Canada to Merrill Lynch. Trustee opened accounts at Merrill Lynch, discussed transfer of assets,
6 Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.; PTR-12-295898won
developed an investment plan, and executed transfers, Trustee worked with Merrill Lynch advisors
in minimizing risk to portfolio by rebalancing, selling, and purchasing securities. Trustee performed
quarterly reviews of investment accounts with Merrill Lynch. Trustee created budget of income and
expenses and developed a monthly transfer from Merrill Lynch investment accounts to checking to
minimize future requests. Trustee worked with transfer agent Computershare to transfer title of
Boeing stock into name of Trust. Trustee communicated with Merrill Lynch advisors during volatile
investment market.
A total time of 24.75 hours in 2013-2014 at $125 per hour were spent, for a fee of $3,093.75.
A total time of 13.90 hours in 2015 at $145 per hour were spent, for a fee of $2,015.50.
E. Legal Document Preparation
Trustee worked with KFS to file petitions to increase the bond for the Trust, and motions to
repair two Trust properties. Trustee responded to objections to petitions for repairs. Trustee
attended hearings and responded to Court Investigator questions concerning each petition. Trustee
filed amendment to first court accounting. Trustee generated and filed objections to Diane Jones
accounting. Trustee completed supplemental Inventory and Appraisal documents.
A total time of 9.45 hours in 2013-2014 at $125 per hour were spent, for a fee of $1,181.25.
A total time of 0.90 hours were spent in 2015 at $145 per hour, for a fee of $130.50.
Fl, Accounting Preparation: First Trust Accounting
Trustee prepared first accounting, fee logs, and declarations. Trustee worked extensively
with Winter Accountancy to account for multiple investment and banking accounts. Trustee
reviewed and formatted transaction records, Trustee assembled Second Supplemental Declaration in
Support of Petition for Authorization for Repairs and Maintenance for Trust property. Trustee
worked extensively with Winter Accountancy to complete accounting including numerous accounts
Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898held across several banking and investment institutions. Trustee answered Court Investigator
questions. Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings,
and attended hearings,
A total time of 50.25 hours in 2013-2014 at $125 per hour were spent, for a fee of $6,281.25,
No time was spent in 2015 at $145 per hour.
F2. Accounting Preparation: Second and Final Conservatorship Accounting
Trustee prepared Second and Final Conservatorship accounting, fee logs, and declarations,
Trustee researched and provided status of Boeing stock. Trustee worked extensively with Martin
Harris to complete accounting including numerous accounts held across several banking and
investment institutions. Trustee answered Court Investigator questions, Trustee communicated with
attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings.
A total time of 38.10 hours in 2013-2014 at $125 per hour were spent, for a fee of $4,762.50.
A total time of 3.00 hours in 2015 at $145 per hour were spent, for a fee of $435.00.
F3, Accounting Preparation: Second Trust Accounting
Trustee began preparation of Second Trust Accounting, fee logs, and declaration. Trustee
documented transfer of assets from several Conservatorship accounts to Trust accounts, compiled
data from several financial institutions, verified petty cash transactions, and interacted with Martin
Harris concerning complex Trust accounting. Trustee communicated with attorneys at Kato, Feder,
and Suzuki, prepared legal filings, and attended hearings.
A total time of 0.2 hours was spent in 2013-2014 at $125 per hour, for a fee of $25.00, A
total of 40.15 hours in 2015 at $145 per hour, were spent for a fee of $5,821.75.
G. Previous Attorney in Fact Requests and Filings
Trustee prepared Wells Fargo statements and check copies for the forensic accounting of
8 Verified Declaration Of Successor Trustee In Support Of Fees And
Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898financial affairs, reviewed and logged all financial statements received and forwarded to L. de Vries,
attorney for D. Jones, as requested. Trustee reviewed accounting prepared by Diane Jones,
calendared and attended a hearing for the first and final accounting of Diane Jones as Attorney in
Fact. A thorough review of all accounting documentation prepared by D. Jones was performed and
data and conclusions were communicated with JFCS attorneys regarding information and
discrepancies. Trustee reviewed fee request by Diane Jones and submitted objections. Trustee
arranged for payment of Court awarded fees.
A total time of 20.20 hours were spent in 2013 and 2014 at $125 per hour, for a fee of
$2,525.00. No time was spent in 2015.
5. Time spent on each type of service is summarized as follows:
2013-2014 2015 Charges ‘||
$125 per hour_| $145 per hour
117.45 hours 157.70 hours $37,547.75
“Description —
A. Management of Funds, Bill Payment, Day to
56.85 hours 19.65 hours $9,955.50
City
poe 25.05 hours | 18.65hours | $5,835.50
| PIaNC1seo... a
B2. Mi nagement of 379 Lakeshore Dr, San 12.20 hours 42.60 hours $7,702.00
[Francisco ed ee LP ee Tis :
C. Temporary Eviction Lawsuit, 1711 25.60 hours 35.25 hours $8,311.25
| D. Investment Review and Management || _24.75 hours _|_ 13.90 hours _| $5,109.25
E. Legal Document Preparation 9.45 hours _ 0.90 hours | $1,311.75
FL. Accounting Preparation: First Trust__ 25 hours | 0.00 hours | $6,28 |
F2, Accounting Preparation: Second and Final 7
Conservatorship Accounting 38.10 hours 3.00 hours $5,197.50
F3, Accounting Preparation: Second Trust 0.2 hours 40.15 hours $5,846.75
Accounting
G. Previous Attorney in Fact Requests and
Filings
20.20 hours 0.00 hours $2,525.00
Subtotal Hours | 380.10 hours | 331.80 hours | :
Total hours 711.90 hours
% Verified Declaration Of Successor Trustee In Support Of Fees And
Cosis As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No,: PTR-12-295898.Subtotal Charges $47,512.50 $48,111.00 |
aa
| Total Charges $95,623.50
6. Benefit for Beneficiary. Trustee operated to consolidate investments from multiple
sources at one brokerage firm. Trustee began repairs on two rental properties with several years of
deferred maintenance. Trustee reviewed and installed safety equipment at residence of beneficiary.
Trustee performed quarterly reviews of investments and monitored deviations from investment plan.
Trustee filed tax returns for 2011, 2012, 2013, and 2014, and worked towards minimizing tax
liability for Trust. Trustee worked with Co-Conservators of Person to provide care management and
caregivers as needed by beneficiary. Trustee prepared two properties for rental for income
generation.
I declare under penalty of perjury under the laws of the State of California that the foregoing
is true and correct and that this declaration was executed at San Francisco, California.
beer. “Pull as
TES Trigg,
Dated: G14 / 2014 ¢
: RebeccaPaul, Attorney Fiduciary
for Jewish, Family & Children’s Services
Suecéssor Trustee of the Spanos Family Trust
1 Verified Declaration Of Successor Trustee In Support Of Fees And
0 Costs As Requested In Amended Second And Final Account And
Report Of Successor Trustee
Case No.: PTR-12-295898Spanos Trust Fee Log
LO/I/13 - 12/31/15
A Management of Funds, Bill Payment, day to day activities
Bl 186 School St, Daly City, CA
B2 1711 Eucalyptus, San Francisco
B3 379 Lakeshore Dr, San Francisco
Cc Temporary Eviction Lawsuit, 1711 Eucalyptus, San Francisco, CA
D Investment Review and Management
E Legal Document preparation
Fi Accounting Preparation: First Trust Accounting
F2 Accounting Preparation: Second Conservator of Estate Accounting
F3 Accounting Preparation: Second Trust Accounting
G Previous Attorney in Fact Requests
2013-2014 $125/hour
Date Time Activity
Conference call with attorney, finance team re: accounting and Declaration: format, separation between
10/1/2013: 1.25} conservatorship and trust activities, and finalization of categories.
10/1/2013 0.30| Emails to/from Merrill Lynch re: tax planning questions for new investment accounts.
10/1/2013 0.20|Review emails from attorney re: no interim statements required for accounting.
10/2/2013 0.20|Review and forward quote for cleanout of School Street property,
10/2/2013 0.30[Emails to/from attorneys re: possibility of Mary Spanos heirs claiming assets from Trust.
10/2/2013 0.60[Prepare summary of research into liquidation of business inventory
10/4/2013 0.30|Receipt and review of emails from Winter Accountancy re: directions for revision of accounting.
10/4/2013 1.60| Prepare first and last bank statements copies for accounting, prepare packet to attorney.
Emails to/from R Navia, KFS, finance team meeting re: modifications to accounting required by
10/4/2013 0.70|attorney, organization of expenses into more specific categories.
10/7/2013 0.40|Begin summary of hours worked for fee petition first Trust accounting.
10/7/2013 0.20] Update case records, filing and daily mail.
10/7/2013 0.30] Prepare additional categories for Trust accounting draft edits
10/7/2013 0.40|Phone call from Merrill Lynch re: tax issues, tax planning, and transfer of assets.
10/8/2013 1,40|Categorize and revise hourly records p.1-55 of 90, fee logs for Trust accounting.
Page 1 of 71Date Time Activity
10/8/2013 0.10}Return phone call to Winter Accountancy re: callback number for KFS attorney.
10/8/2013 0.20|Phone call from attorney re: revised valuation of autos by probate referee.
Review documents re: Email from S$. MacDonald, Merrill Lynch, to G. Hahn, CPA re: tax planning for
10/8/2013 0.10}investments.
10/9/2013 0.30|Receipt and review of updated Trust Accounting including changes required by Probate Referee.
10/9/2013 Review Ex Parte Petition for Increase of Bond for Trust
10/9/2013] Completed documents re: Merrill Lynch Enrollment Request for E-Delivery
10/9/2013 0.30|Paid bills, daily mail, and balance bank accounts.
Review/update operating accounts transaction reports for further categorization of 1st Account; phone
call/fax to Winter Accountancy, phone call to R. Navia re: transaction clarification/status of accounting
10/10/2013 3.75|completion; add categories to hourly summary, total hours for trust Declaration by category.
10/10/2013 1.00|Review categories for accounting and Declaration, forward to accounting preparer Winter Accountancy.
10/11/2013 1.60|Review categories for accounting, perform breakdown analysis of time spent each category, pp 56-90.
10/11/2013 0.30|Paid AAA Annual Umbrella policy, balance accounts.
10/11/2013 0.50|Review changes presented by Winter Accountancy re: more specific categories.
Review Ist Account of Trustee, final draft of hours worked, and review petition for fees and included
10/14/2013 3.10|requests for repairs to homes.
10/15/2013 0.50|Organize hour summary according to category for Trust work.
10/16/2013 2.00] Accounting: Separate hours worked on COE v. Trust for 7/13-10/13.
10/18/2013 0.30|Paid bills, balance accounts.
10/18/2013 0.05|Email to attorney re: formatting fee hours for July through October 2012.
Emails to/from attorney re: responses to P Kafouros questions re: investment advisor; emails from P
10/22/2013 0.70|Kafouros.
10/24/2013 0.10] Voicemail from Merrill Lynch re: update, request to sell bonds.
10/25/2013 0.20|Follow up phone call from Merrill Lynch re: immediate sale of junk bonds, or need court approval.
10/25/2013 0.80| Visit Wells Fargo Bank re: check copies and research per Diane Jones attorney.
10/25/2013 0.30|Prepare request for check copies and research for Diane Jones’ attorney request for information.
Page 2 of 71Date Time Activity
10/25/2013] 0.10|Phone call from attorney to discuss sale of "junk" bonds in Mernill Lynch portfolio.
10/28/2013 0.20|Prepare and forward scanned records for Wells Fargo accounts per request of Diane Jones attorney.
10/30/2013 0.10|Phone call from attorney re: ex parte application for repairs is complete.
10/31/2013 0.20|Phone call from attorney re: please request ALL checks for trust checking account at Wells Fargo.
1/1/2013 0.20|Review documents re: Petition for Authority to Conduct Repairs and Ex Parte Petition to Set Hearing
Completed documents re: Ex Parte Petition for Early Hearing Date, Petition for Authority Conduct and
11/1/2013 0.40|Pay for Maintenance and Repairs to Trust Real Property
11/1/2013 0.30|Update case records, filing and daily mail.
1/4/2013 0.20|Work on Declaration for upcoming fee petition, Ist Accounting for Trust.
1/5/2013 0.50} Paid local property taxes, balance accounts,
1/5/2013 0.10|Email from R. Navia and calendaring re Petition for Authority to Make and Pay for Repairs
1/5/2013 0.10|Lengthy voicemail from Scott Macdonald re: how to invest cash in account.
11/7/2013 0.20|Phone call from Jeff (business neighbor) re: update of situation in School street property.
1/7/2013 0.10|Review Trust time records for insertion into pending Declaration first account
1/7/2013 0.10|Review request from L De Vries for bank statements.
1/7/2013 0.20|Completed documents re: Request for Taxpayer ID and Certification
1/8/2013 1,20|Incorporate all hours from multiple sources into one cohesive trust summary of work performed.
11/11/2013 0.30] Receipt and review of email records from Wells Fargo Bank re: L De Vries check requests.
11/12/2013 0.15|Brief review, emails from R. Navia re: inspection for Lakeshore property
11/12/2013 0.30|Paid bills, balanced bank accounts.
11/12/2013 0.80|Receipt and review of further check scans and analysis of accounts from Wells Fargo for Diane Jones.
Accounting Prep, Excel formatting COP spreadsheet and Financial Management spreadsheet, generated
14/14/2013 1,15|sums
Accounting Prep, Excel formatting of Trust accounting spreadsheet and Financial Management
11/15/2013 0.35|spreadsheet
11/19/2013 0.75|Phone call from ML re: request permission to invest cash along with investment plan, discuss, accept.
Review documents re: investment plan proposed by ML re: reinvestment of funds obtained by sale of
11/19/2013 0.60|junk bonds.
11/19/2013 0.05|Emails to/from Anchor Realty re: trustee pays property taxes for properties under management.
11/20/2013 0.20|Emails from/to R. Navia re response to Kafouros' Objection to Petition for Repairs
Page 3 of 71Date Time Activity
Phone call to property manager re: need for further appraisal and quotes for repairs for Eucalyptus and
11/20/2013 0.20|School Street.
Phone calls and work re: bids to repair Eucalyptus and School Street properties, cleanout of School
11/20/2013 1.00|Street.
11/21/2013 0.30|Phone call from R. Navia re family objections to Petition for Properties
Phone call to Chase Bank re: obtain copies of checks to complete request from Diane Jones for
11/21/2013 0.20}accounting.
Conference call to attorney re: advisement on housing appraisals and repair quotes, and timing for
11/21/2013 0.40}accounting documents to be received by attorney's office for filing.
11/25/2013 0.30|Phone call to Anchor Realty to discuss 186 School Street, appraisals and cleanout.
11/25/2013 2.50|Revised and edited Declaration in support of fees and related excel spreadsheet exhibits
11/25/2013 0.15|Phone call from EcoHaul, Excess Recycling re: set up meeting to view metal in 186 School Street.
11/25/2013 0.10|Phone call to/from Mike's Locksmiths re: open safe at 186 School Street.
11/26/2013 0.50|Phone call from Merrill Lynch re: accessing accounts online.
11/26/2013 0.40|Phone call to Sure Inc, Ryan & Ryan construction for further bids on School Street, Eucalyptus.
11/27/2013 0.10]Phone call to Mike's Locksmith re: schedule for next week for safe, 186 School St.
11/27/2013 0.20|Register and view accounts online at Merrill Lynch.
Phone calls to/from Ryan and Ryan Construction re: schedule quotes, discuss scope and format of
11/27/2013 2.00} quotes, expectations, and review known property defects, 186 School Street.
11/27/2013 1.00} Paid bills, balance accounts, balance bank statements, reconciliations.
11/27/2013 0.05|Phone call to AMG Construction for potential bids, 186 School St.
12/2/2013 2.50| Visit 186 School Street re: walkthrough for bid for repair.
12/2/2013 0.05|Phone call from Ryan and Ryan construction re: move appointment for School Street.
12/3/2013 0.05|Phone call from Sure Inc. re: 186 School St revise bid to eliminate sliding door in bedroom.
12/3/2013 0.20|Edit, resize, and text images of safe at 186 School Street to locksmiths before meeting to open safe.
12/3/2013 0.50|Revise categories for log of hours per attorney advisement.
12/3/2013 0.20|Review and research TIN, provide results to attorney, request TIN for trust.
12/4/2013 0.05|Phone call to Sure Inc re: quotes for School Street, Lakeshore.
12/4/2013 0.05|Phone call to Houseworks Inc re: quotes for School Street and Eucalyptus.
12/4/2013 9.20|Phone calls to Zeus Remodeling re: meeting today for quote at School Street.
Page 4 of 71Date Time Activity
Review documents re; repair bids for School Street/Eucalyptus Street; Emails to B’ Feder and R. Navia;
12/4/2013 0.70} Work on furnace repair
12/4/2013 0.20|Phone call from attorney re: status of repair quotes for trust properties Eucalyptus and School.
12/4/2013 0.70|Review accounting documents filed by Diane Jones.
12/4/2013 1.00|Review hours for accounting, begin Declaration.
12/4/2013 2.40 Visit School Street re: quote for repair Zeus Remodeling.
12/5/2013 0.05 IPhone cail from Houseworks re: potential quote for School Street.
12/5/2013 0.50|Confirm and coordinate submission of bids directly to attomey for School Street and Eucalyptus.
12/5/2013 2.60} Visit School Street for Zeus Remodeling review of property for quote.
12/5/2013 1.00}Review and edit hours for submission of Declaration.
Completed documents re: Declaration of Successor Trustee In Support of Motion for
12/5/2013 0.40|Repairs/Maintenance
Phone calls to liquidator re: schedule meeting to drop off keys for completion of cleanout of 186 School
12/6/2013 0.10} Street.
Research contractors re: repairs to Eucalyptus, emails from tenant re: heater repair needed, emails to
12/6/2013 0.60|property manager re: quotes.
Review bids for work, prepare summaries and comparisons, provide to attorney - 2 bids School, 2 bids
12/6/2013 2.00) Eucalyptus.
12/6/2013 0.70|Emails to/from attorneys re: Court Investigator, provide answers to CI questions.
12/6/2013 0.30{Phone call to Craig Nelson re: replace heater at Eucalyptus.
12/9/2013 0.50|Emails from/to B Feder and R. Navia re responses to requests from court investigator
12/9/2013 0.20|Emails to M. Campana re furnace repair, status, 1711 Eucalyptus.
12/9/2013 0.20|Email to R. Navia re continued court appearance to Dec 24, 2013
12/9/2013 3.20|Drafted Declaration for fee petition submission per court requirement
Review documents re: Court investigators notes re authority for maintenance and repairs; Phone call with
12/9/2013 0.50|B. Feder re responses to Examiners questions
12/10/2013 0.10|Emails to local contacts re: trusted contractors for further quotes.
12/10/2013 0.10|Phone call to Get Smart Building re: quotes for properties.
12/10/2013 0.40|Review draft Declaration and hours, categorical and chronological.
12/10/2013 0.20|Phone calls to Dore construction re: scheduling meeting for quote and details of home repair.
12/10/2013 0.20|Emails to/from tenants at Eucalyptus re: schedule for heater repair.
Page 5 of 71Date Time Activity
12/10/2013 1.25|Continued to prepare draft of trust accounting Declaration
12/10/2013 0.30|Phone calls to Raymond Peng construction re: bids for 186 School Street and Eucalyptus properties.
12/11/2013 0.20|Prepare and send outline of work to be done to Dore Construction and Raymond Peng Construction.
12/1 1/2013] 0.20|Phone calls to property manager re: Meet at 186 School Street to open property.
12/11/2013 0.50|Extended phone call to AAA re renew membership; call to local AAA branch
Edit and Completed documents re: Second Supplemental Declaration In Support of Petition for
12/11/2013 0.40| Authorization re Repairs/Maintenance
12/ 12/2013] 0.50] Visit Chase Bank re: liquidate remaining assets not merged with Merrill Lynch.
12/ 12/2013] 0.20|Phone call to Dore Construction re: details of quote requirements, schedule.
12/12/2013 3.50) Visit School Street for quotes from two contractors, Raymond Peng and Dore Construction.
12/13/2013 0.10|Phone call from Dore construction re: revision of bid.
12/13/2013 0.20|Review informal quote from Dore Construction for repair of School Street.
12/17/2013 2.70|Attend hearing re Petition for Repairs/Maintenance
12/17/2013 0.20|Emails to/from Merrill Lynch to confirm investment plans and long term tax efficient sales plan.
12/17/2013 0.20|Emails to/from attorneys re: acceptance of scaled, specific investment sales plan.
12/18/2013 0.30|Paid bills, balance accounts.
12/19/2013 0.60|Phone call from T. Kafouros re bids for repairs to property.
12/19/2013 0.60} Work on Declaration in Support of Fees.
12/19/2013 0.20|Review Spanos trust Declaration.
12/20/2013 0.40|Phone call from, email to Tony Kafouros re: inspection reports for Eucalyptus and School.
12/24/2013 0.25|Reviewed, approved current bills, process payment.
12/28/2013 0.30|Receipt and review of quote for School Street repair, Dore Construction.
12/30/2013 0.30|Receipt and review of order from court re: repair of properties.
1/2/2014 0.30|Convert and distribute Dore Construction quote for School Street into a usable format.
1/2/2014 0.80|Review, scan, forward records re: smoke detector placement March 2012 questioned by beneficiaries.
1/2/2014 0.10|Review file re: trust expenses to date, Lakeshore property; trend analysis
1/3/2014 0.15|Calendar Ex Parte Petition for Increase of Bond
1/3/2014 0.15|Calendar First Amendment to Petition to Settle First Account
Send redacted quotes to Raymond Peng and Dore Construction to guide them on template for new
1/6/2014 0.80} quotes.
Page 6 of 71Date Time
Activity
1/6/2014 0,05|Phone call from Inspector Roberts from SFPD re: APS report filed by Phyllis K in 2012.
Phone call to Raymond Peng re: status of quotes, and updates on separate project to obtain drawings
1/6/2014 0.50} from city.
1/6/2014 0.30| Update case records, filing and daily mail.
Planning meeting re: priority scheduling and action plan for repair work of properties, police request for
1/7/2014 0.50|information.
1/7/2014 0.70| Worked on selection of contractors for School Street and Eucalyptus Street properties
1/7/2014 0.70|Prepare summary of property quotes and status, conference call with attorneys re: same.
1/7/2014 1.00|Phone call to Inspector Steger, SFPD, re: APS case filed by Phyllis K, follow up with attorneys.
1/8/2014] 0.35|Completed documents re: Amendment to Trust Accounting
1/9/2014 0.20|Receipt and review of revised quote from Zeus Remodeling for School Street.
1/10/2014. 0.15|Calendar Continued Hearing for Petition to Settle First Account
1/13/2014 0.05|Phone call to Zeus Remodeling re: revise quote to include more detail.
1/13/2014 0.05|Email to Royal Bank of Canada (RBC investments) re: beneficiaries on the investment accounts?
1/14/2014) 0.30} Research and identify contacts/procedure for determining if any beneficiaries existed on any accounts.
1/15/2014 0.30|Phone calls to/from Merrill Lynch re: beneficiaries on accounts at transfer agent.
1/15/2014 0.05|Emailed T Kafouros re: request to submit bids for repair 186 School St. if he intends to
1/15/2014 0.40} Phone calls to Chase Bank re: beneficiaries for investment accounts.
1/16/2014 0.10|Phone call from Chase Investment Services re: no beneficiaries listed on investment accounts.
1/17/2014 0,40) Emails to/from attorneys re: continuation of hearing for Trust Accounting.
Receipt of/work on preparation of Trust Petition for Repairs and Maintenance re School Street, emails
1/21/2014 1.20| from attorneys re: same,
1/22/2014 0.20|Phone call from T Kafouros re: scheduling visit to properties.
Emails to contractors re: bid revisions, review bids for 186 School Street repairs, determine
1/22/2014 1.10|similarities/differences.
1/22/2014 0.30|Paid bills, balance accounts.
1/22/2014 0.30|Compleied documents re: Ex Parte Petition for Increase of Bond for Trust
1/22/2014 0.05|Voicemail from T Kafouros re: continue with bids on property, he was down with flu last week. 7
Phone call from T Kafouros re: conditions of entry into homes, key for 186 and coordination with Mark
1/23/2014 0.30|Campana for 1711.
Page 7 of 71Date Time Activity
1/23/2014 0.20|Update case records, filing and daily mail.
1/23/2014 0.05|Voicemail from T Kafouros re: confirm key to 186 School Street is on premises.
1/24/2014 0.20|Emails to/from property manager re: entry to property for T Kafouros as contractor.
1/24/2014: 0.50|Phone call with contractor Ron Oruda re: status of bids for 186 School Street and 1711 Eucalyptus.
1/27/2014 0.05 |Update case records, filing and daily mail.
1/27/2014 0.30|Reviewed, approved current bills, process payment.
1/27/2014 0.20|Calendar hearing for D. Jones First and Final Account and Summary of Account
1/28/2014 0.20|Prepare and confirm attorney is using most recent bids for School Street for petition.
Revise 3rd Supplemental Declaration In Support of Petition re Repairs/Maintenance of School Street
1/28/2014 2.50|property
Receipt, review, revise and forward changes to Third Supplemental Petition re: Repairs and
1/29/2014 1.30| Maintenance.
1/29/2014 0.05|Email from Raymond Peng re: not able to provide bid at this time, schedule does not allow.
1/31/2014 0.05] Voicemail from Ron Oruda, contractor for T Kaforous, re: bids for School Street.
1/31/2014 0.30|Phone call from Ron Oruda re: viability of bids for School Street and Eucalyptus.
Prepare for hearing: review Petition for Trust Accounting, Amendment to Trust Accounting, Petition for
Trustee's Authorization to Make Repairs, Fee Declarations of JFCS, KFS, Declaration in Response to
2/2/2014! 0.80|Examiner's Notes, B. Feder's Declaration.
2/3/2014 0.30|Review quotes from various contractors, make decision on who to use for each.
2/3/2014 0.20|Receipt and review of comments by attorney re: D Jones fees request.
2/3/2014 0.20|Emails to/from attorneys re: initial review of D Jones petition for fees.
2/3/2014 0.20|Emails from R. Navia re D. Jones First Amendment to Accounting and Final Report
2/5/2014 0.10|Emails to/from attorneys re: selection of contractors.
2/10/2014 0.20|Review documents re: Court's tentative ruling
2/11/2014 0.10} Review and organize 2013 income tax documents and updated tax spreadsheet _|
2/11/2014 0.20|Phone call from Cortez Contractors re: he will obtain permits for 1711 Eucalyptus.
2/11/2014 0.10|Phone call from neighbor at 186 School Street re: parking in driveway.
2/12/2014 0.10|Sct up meeting with Merrill Lynch re: review investments and status of account.
Review cancellation notice, phone call to AAA to confirm receipt of check, reissue check as it was
12/2014 0.20}returned today.
2/12/2014 0.80}Review and edit Declaration in Support of Fees for Trust Accounting.
Page 8 of 71Date Time Activity
Review documents re: final Declaration for Fees,, Telephone call with B. Feder; Review Examiner's
2/13/2014 0.60|Notes
2/13/2014 7.50|Review accounting as filed to locate errors, focusing upon sales of assets in Chase Investment Account.
2/13/2014 1,95|Prepare and forward answers to Probate Referee questions re: accounting.
2/13/2014 0.25|Review file re: trust amendment
2/14/2014 2.00|Review, audit accounting with changes to determine accuracy.
2/14/2014 2.20|Review/prepare items for hearing next week
Prepare concise email re: authorization for Merrill Lynch to manage account, cost of JFCS management
2/18/2014 0.20}v. ML management fees.
2/18/2014 2.40|Attend hearing re Trust Accounting and Maintenance of Trust Properties
2/18/2014 0.25|Review and organize 2013 income tax documents and updated tax spreadsheet
2/19/2014 1.00]Request, review cash flow breakdowns from Anchor Realty, forward to attorneys.
2/19/2014 0.60| Emails to/from R. Navia re Schedule E revision; Work on file re: Court's inquiry re Anchor Realty
2/20/2014 1.25|Gather, organize, and forward ALL bank statements relevant to accounting to accounting preparer.
2/20/2014 0.75| Balanced bank statements
2/21/2014 0.40| Organize files for SSA Audit per auditor request, overlap with conservatorship.
2/21/2014 0.50|Reviewed, approved current bills, process payment.
2/21/2014] 0.05|Emails to Winter Accountancy with bank document link.
2/24/2014 1.50] Audit Sales/Stock information for SSA Audit.
2/24/2014 0.40|Emails to attorney re: review of investments this weekend and filing procedure for Accounting.
2/28/2014 0.20]0
3/3/2014: 1,50|Review documents re: Revised Trust Accounting; Review documents re: D. Jones Accounting
3/4/2014 0.80|Review and revise Trust objections to Diane Jones accounting.
3/4/2014 2.35|Prepare, conference call with attorneys re: objections to Diane Jones accounting, summaries to notes
3/5/2014 0.15|Phone call to Ray Cortez re: request that he pull permits for 1711 Eucalyptus, payment arrangements.
3/6/2014 0.10|Emails re: PGE replacing current meter with smart meter, schedule with caregivers.
Phone call from Ray Cortez re: confirm permit pulls next week, also quotes for appliances if they need to
3/6/2014 0.15|be changed, 1711 Eucalyptus.
3/6/2014 0.20|Review response from Liza de Vries to Trustee objections.
Page 9 of 71Date Time Activity
Review Diane Jones accounting, research handymen cited in her accounting that performed work on 379
3/7/2014 1.50|Lakeshore, attempt to locate licensure of handyman.
3/7/2014 0.10|Receipt and review of vacation schedule for Jim Garadis.
3/7/2014 1.00|Review, updated Objections and Responses to Accounting filed by Diane Jones.
3/7/2014 0.50|Completed documents re: Objections to Petition of D. Jones for Approval of Accounting
3/7/2014 0.30|Reviewed, approved current bills, process payment.
3/7/2014 0.20|Review documents re: Order Granting Bifurcated Petition re Maintenance - School Street
3/10/2014. 0.70|Review Diane Jones and Pat M Declarations, further research on handymen listed on accounting.
3/10/2014 0.50}Review Declaration by Diane Jones, complete/forward spreadsheet of inaccuracies to attorney.
Completed documents re: Supplement to Objection to D. Jones Accounting; Review Court Investigator's
3/10/2014 0.40|Notes
3/10/2014 0.40|Phone call from contractor re: permits cost, prepare check for 1711 Eucalyptus permits.
3/11/2014 0.80|Review DJ Declarations, compare to accounting.
3/12/2014 1.00} Attend hearing re: Diane Jones accounting
3/12/2014 0.10|Receipt and review of Probate Examiner notes for Diane Jones Accounting.
3/12/2014 0.10|Review emails re: PGE installation of Smart Meter at Eucalyptus property.
eview emailed Fiduciary Review of Spanos Trust/Conservatorship accounts at Merrill Lynch for
3/12/2014 0.20|conference call 3/14/14.
3/13/2014 0.05|Phone call from Dore Construction re: permits 186 School Street.
3/13/2014 0.25| Deposit check
Conference call with Merrill Lynch re: readjust accounts, prepare for upcoming trust payments, transfer
3/14/2014 1.00|assets into trust.
3/14/2014 0.40|Review Merrill Lynch Fiduciary Report for Q1 2014 for upcoming conference call.
3/17/2014 0.20|Phone call from Dore Construction re: discuss schedule of billing, markers for payment.
3/17/2014 0.05| Voicemail from Dore Construction re: permits.
3/17/2014 0.20|Receipt and review of proposal for work on 186 School Street.
3/18/2014 0.20|Review Probate Examiner's Notes Re Continued Hearing
3/18/2014 1,00} Preliminary tax preparation 2013, trust split.
3/18/2014 0.20|Phone call from Tony Kafouros re: request to be kept "in the loop" for construction projects.
3/19/2014 0.30| Update case records, filing and daily mail.
3/21/2014 0.30]Emails to Merrill Lynch re: transfer conservatorship assets to Trust, provide order.
Page 10 of 71Date Time Activity
3/21/2014 0.20|Review documents re: Request to Merrill Lynch ; Account Transfer Request to Merrill Lynch
| Review email status from attorney KFS re: tax return request to complete returns from Gerry Hahn by
3/24/2014) 0.05} April 15th.
3/25/2014 0.30]Review 1099's and tax information for tax packet.
3/25/2014 0.05|Phone call from Dore Construction re: update to permits.
3/26/2014 0.10|Email to Dore Construction re: permits and payment plans.
3/26/2014 0.40|Phone call from contractor Ray Cortes, prepare checks for permits x2 for pickup.
3/31/2014 0.30|Reviewed, approved current bills, process payment.
4/1/2014 0.20|Emails to/from attorney W Parsley re: preliminary steps for temporary eviction at 1711 Eucalyptus.
4/1/2014) 10|Phone call from Alert Pest Control re: request for information on roof, 186 School St.
4/1/2014 0.80|Review of Second Amendment to First Accounting.
4/1/2014 0.10|Emails to/from attorney re: 2014 taxes, TIN for Trusts.
Review documents re: Dore Construction contract with payment schedule - School Street; Review Ray
4/1/2014) 0.35|Cortez contract - Eucalyptus
4/2/2014 0.30|Emails to/from attorney WP re: temporary eviction planning, permits, and review of contractor bid.
4/2/2014] 0.10|Emails to/from attorneys KFS re: no TIN assigned to administrative trust.
4/3/2014 0.20|Reviewed. approved current bills, process payment.
Phone call to Dore Construction and Anchor Realty, Anchor is primary manager for day to day
4/4/2014 0.10} construction issues.
4/4/2014 0.10}Emails to/from Dore Construction re: final walkthrough prior to construction.
4/7/2014 0,20|Emails to/from attorneys re: tax return particulars, steps required to file.
4/7/2014 0.20|Calendar Petition to Settle First Account and Report
4/7/2014. 0.15|Update case records, filing
4/8/2014 0.10|Emails from attorney re: 2013 Income Tax return preparation.
4/9/2014: 0.20|Phone call from Dore Construction re: day to day authorities, Anchor Realty as Project manager.
4/10/2014 0.20|Completed documents re: SS4 IRS form
4/10/2014 0.20|Emails to/from W Parsley, attorney re: tenant and lease information for temporary eviction.
4/10/2014 0.20|Process, Receipt, review of SS4 application for new Tax ID.
4/11/2014 0.30|Email to/F .R. Navia re 2013 taxes
4/14/2014 0.20|Emails to Dore Construction re: permits and payments.
4/14/2014 0.20|Email from B. Feder re discussion with G. Hahn re 2011, 2012 tax returns, employer taxes
Page 11 of 71Date Time Activity
4/14/2014 0.50|Emails to/from contractor re: permits, invoices, paid 4 bills and 3 permits, 186 School St
4/15/2014 0.10|Emails to contractor re: scheduling walkthroughs, Anchor Realty, 186 School St
4/18/2014 0.20|Phone call to ACA Insurance re: earthquake policy for 1711 Eucalyptus, paid up.
4/18/2014 0.20|Emails to/from architect re: revise contract, 186 School St.
4/18/2014 0.40|Revise contract from Engineer re: stairs in School Street property, forward for review.
4/21/2014 0.10|Scheduling conference call with CPA re: remaining documents needed for previous years returns.
4/22/2014 0.20|Email from R. Yamada re tentative ruling re D. Jones Accounting hearing
4/23/2014| 2.50|Attend Hearing re D. Jones Accounting
4/23/2014 1.00|Receipt, review of draft notice to tenants of 1711 Eucalyptus re: temporary eviction.
4/30/2014. 0.40|Received call from Nanette at 1711 Eucalyptus, email to Walter Parsley re: same.
5/1/2014| _ 0.20|Review, obtain signature for engineer contract 186 School Street.
5/1/2014: 0.50|Emails to/from attorney W Parsley re: revise notice, revised checks
Prepare packet for, coordinate with process server for pickup of revised documents for placement at 1711
5/1/2014 0.20|Eucalyptus.
5/2/2014 0.50|Complete packet for process server, 1711 Eucalyptus.
5/2/2014 0.40|Completed documents re: AIA Architectural Contract;
5/2/2014 0.20|Emails from attorney W Parsley re: procedure for serving process of revised notice, 1711 Eucalyptus
5/5/2014 0.10|Receipt of email request for new subpanel at 186 School Street, approved.
5/5/2014 0.20|Reviewed, approved current bills, process payment.
5/5/2014 0.10|Email to R, Navia re tentative ruling
5/5/2014 0.50|Prepare acceptance packet for engineer, scan and post, 186 School St.
5/6/2014 0.30|Reviewed, approved current bills, process payment.
5/6/2014 2.20|Attend hearing re First Trust Accounting
5/7/2014 0.50|Prepare/post Eaton Vance transfer documents to Merrill Lynch.
Email from engineer re: received check/contract, she will schedule time with contractor re: drawings, 186]
5/7/2014 0.10]School.
5/8/2014 0.20|Email from G. Hahn re 2011 and 2012 taxes
5/8/2014 0.40|Reviewed, approved current bills, process payment.
5/12/2014 0.25|Reviewed, approved current bills, process payment.
5/13/2014 0.60|Balance bank statements
Page 12 of 71Date Time Activity
Voicemail from/phone call to Dore Construction re: inspector issues, possible change in repair plan, 186
5/16/2014 0.35|School St.
Review draft drawings from engineer re: stairwell, order 1 set of final drawings when we get closer to
5/19/2014 0.30}completion, 186 School St.
5/20/2014 0.45|Balance bank statements
Conference calls with attorneys B Feder, R Navia re: final transfer of assets to Trust, accounting schedule
5/20/2014 0.80}irregularity from court.
5/21/2014 0.25|Emails re: invoices and retainer for engineer, 186 School St.
5/22/2014 0.40|Receipt and review of permits for stairwell provided by engineer, 186 School Street.
5/22/2014 0.30|Petty cash processing
5/23/2014 0.20|Secure email to Merrill Lynch re: Eaton Vance marshalling.
5/27/2014 0.10} Emails re: closure of COE bank accounts, outstanding checks.
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ROWENA C. NAVIA (SBN182934) BRUCE A. ER (SBN 70803) KATO, FE R & SUZUKI, LLP ELECTRONICALLY 685 Market Street, Suite 540 FILED San Francisco, California 94105 Telephone: (415) 974-5715 “County oran rencaco ” Facsimile: (415) 974-6199 06/14/2016 1 Clerk of the Court Attorneys for Successor Trustee, BY:LARRISA DOTSON Jewish Family & Children’s Services Deputy Clerk SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF SAN FRANCISCO SIGNATURE VIA FACSIMILE In Re: Case No.: PTR-12-295898 TURST AGREEMENT - THE SPANOS FAMILY TRUST, U/D/T 9/30/08, As Amended VERIFIED DECLARATION OF SUCCESSOR TRUSTEE IN SUPPORT OF FEES AND COSTS AS REQUESTED IN AMENDED SECOND AND FINAL ACCOUNT AND REPORT OF SUCCESSOR TRUSTEE Hearing Date: June 20, 2016 Time: 9:00 a.m. Department: Probate; Room 204 Conservatorship of the Estate of James Nick Spanos, Conservatee NS SSS SS SS SS SS I, REBECCA PAUL, attorney fiduciary for JEWISH FAMILY & CHILDREN’S SERVICES, a nonprofit corporation and Successor Trustee of the Spanos Family Trust, make this declaration in support of fees and costs as represented in the Amended Second and Final Account and Report of Successor Trustee, and pursuant to San Francisco County Local Court Rules and CRC §7.702 and 7.751(b). Statements herein are true of my personal knowledge, except for those stated upon information and belief, which I also believe to be true for the reasons stated, 4 Veritied Declaration Of Successor ‘Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.; PTR-12-295898lL. Amended Second and Final Account and Report: Successor Trustee filed its First Account and Report of Successor Trustee, which includes a request for approval of trustee fees, on April 15, 2016 and a hearing on said Amended Second Account and Report is set for June 20, 2016. 2. Description of Services: Jewish Family and Children’s Services (JFCS) is a not for profit human services organization which has been providing a broad range of services to clients in the San Francisco Bay Area for more than 160 years. JFCS services are available to people of all backgrounds, denominations and economic statuses. JFCS is one of the few not for profit institutional fiduciaries in California, JFCS currently provides financial, legal and care management services as conservator of the person and/or estate in eight counties. The JFCS staff of professionals includes a licensed attorney, five licensed fiduciaries, account managers with banking and business backgrounds, and care managers with master’s degrees in social work and gerontology. JFCS clients benefit from our team approach to comprehensive care, on call 24 hours a day. Referrals come to JFCS from many sources including family members, adult protective services, attorneys, financial advisors, and hospitals. JFCS accepts life-long responsibility for its clients regardless of their individual financial circumstances. 3. This declaration describes services provided from October 1, 2013, through December 31, 2015. JFCS requests compensation at the rate of $125 per hour for services in 2013 and 2014, $145 per hour for services in 2015 as Trustee of the Spanos Family Trust. The total compensation requested is $95,623.50 based on 711.9 hours as Trustee. 4 Below are described the more particular acts and services required in this Trust matter, Attached to this declaration as Exhibit “A” and incorporated by reference is a detailed itemized listing of services rendered for the benefit of the Beneficiary during this period. Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In.Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898A. Management of Funds, Bill Payment, Day to Day Activities Trustee’s request for fees begins after the previous accounting period. Account manager paid daily bills, renewals for property and umbrella insurance policies, and discussed propriety of coverage with insurance carriers. Trustee worked with CPA Gerry Hahn to prepare 2011, 2012, 2013, and 2014 Trust tax returns. The account manager performed regular telephonic and in-person meetings with caregivers of James Spanos with respect to comfort and safety as well as provided and monitored petty cash and grocery card distributions to the household. Trustee maintained continual contact with family Co-Conservators of Person, Tony Kaforous and James Garadis, concerning the well being of James Spanos, needs of the household, potential for change in caregiver coverage, Medicare Part D re-evaluation and open enrollment changes, and continuation of medication delivery from Ace Pharmacy. Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 117.45 hours in 2013-2014 at $125 per hour were spent, for a fee of $14,681.25. A total time of 157.70 hours in 2015 at $145 per hour were spent, for a fee of $22,866.50. B. Management of Trust Real Properties Bl. Management of 186 School Street, Daly City Trustee cleared the property at 186 School Street, Daly City, prepared for renovation, hired professionals to prepare drawings, and significantly completed repairs to the property in preparation for rental. To prepare to relet the property, Trustee met with property manager, toured the property, and obtained quotes from three licensed contractors and selected one contractor to renovate the dual zoned property. Trustee researched liquidation of tons of remaining stock from former conservatee’s trailer hitch business on site, and negotiated a “zero cost” liquidation of commercial trailer parts and Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898Ww oN associated machinery. Trustee maintained contact with neighbor business, Alert Pest Control, concerning security of the property, and coordinated no cost pest removal services when families of raccoons moved into the property’s garage. Trustee along with property manager Anchor Realty, coordinated permits for repairs. Trustee reviewed plans from architect and contractor before and after submission to City of Daly City for approval. Pursuant to demands from the Daly City Building Inspector’s office, Trustee reviewed and approved demolition of office space in the garage of the property, additions of shear walls, redesigns of rear of building, structural changes per inspector requirement, and reviewed foundation work and concrete pouring. Trustee oversaw the hold and cessation of work and subsequent resumption of work after court approval for increased funding. Trustee chose patterns for flooring, laminate and carpet, painting colors, and organized budgets for purchase of accessories and appliances, Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 56.85 hours in 2013-2014 at $125 per hour were spent, for a fee of $7,106.25. A total time of 19.65 hours in 2015 at $145 per hour were spent, for a fee of $2,849.25. B2, Management of 1711 Eucalyptus, San Francisco Trustee worked with tenants to repair furnace and maintain the habitability of the property. Trustee obtained quotes to repair the property, and coordinated temporary eviction of tenants, including a final walkthrough with tenant representative. Trustee engaged attorney Walter Parsley to oversee tenant eviction, and coordinated payment of tenants per San Francisco Rent Board codes. Trustee coordinated repair work with contractor Ray Cortez, and reviewed and approved additional repairs during course of Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898,tO construction. Trustee coordinated with Anchor Realty to obtain acceptable rental prices, and instructed property manager to relet property after completion of work. Trustee coordinated with Kato Feder & Suzuki and attomey Andrew Wiegel to prepare lease agreements, and followed up with adjusting lease to allow parents of new tenants to co- sign to ensure payment of rent. Trustee landscaped property prior to tenant move in. Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 25.05 hours in 2013-2014 at $125 per hour, for a fee of $3,131.25. A total time of 18.65 hours in 2015 at $145 per hour, were spent for a fee of $2,704.25 B3, Management of 379 Lakeshore Dr, San Francisco Trustee performed repair work on 379 Lakeshore Blvd, San Francisco, including replacement of clothing dryer and garbage disposal, and scheduled servicing for fire extinguishers, landscaping, and window cleaning. Trustee performed several tasks related to safety and comfort of client in residence at 379 Lakeshore Blvd, San Francisco. Trustee coordinated power washing of mold on front entry steps, window cleaning, plumbing and arranged for service of fire extinguishers. Trustee was informed of a water leak in the home, and promptly performed a walkthrough and hired a contractor to repair leak in doorway. Permits were pulled to perform doorway repairs, and foundation work was completed to prevent future leaks. Trustee hired plumber to repair clogged drains, and a contractor to replace a laundry basin that had fallen. Trustee proceeded with grab bar installation in shower, repair of damaged shower tiles, replaced furnace filters, and replaced clothing dryer. At time of this accounting, Trustee was informed of a fence in Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898rear yard falling down, and is investigating, Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 12.20 hours in 2013-2014 at $125 per hour were spent, for a fee of $1,525.00. A total time of 42.60 hours in 2015 at $145 per hour were spent, for a fee of $6,177.00. Cc. Temporary Eviction Lawsuit, 1711 Eucalyptus, San Francisco In order to perform the necessary repairs at 1711 Eucalyptus, San Francisco, Trustee coordinated with attorney Walter Parsley to perform a temporary eviction of tenants, Notices were filed with tenants, payments were calculated and provided to tenants for eviction, and process server was hired to post notices. Trustee met with tenant representative to regain possession of home. Trustee received and reviewed wrongful eviction lawsuit filed by tenants. Trustee initiated a homeowner’s insurance claim, and requested legal assistance to resolve complaint. Trustee engaged attorneys Andrew Wiegel, property attorney, and Michael Burke, litigation attorney, and Bruce Feder, attorney for Trust, for representation. Trustee spent significant time providing detailed communication records, timelines, and data to attorneys. Trustee met with property manager to review indemnification. Trustee held several meetings with attorneys A Wiegel, M Burke, and B Feder for strategy, mediation discussions, and discussions with plaintiff's counsel. Trustee with counsel negotiated a settlement to the lawsuit. Trustee communicated with attorneys Walter Parsley, Andrew Wiegel, M. Burke, and at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 25.60 hours in 2013-2014 at $125 per hour were spent, for a fee of $3,200.00. A total time of 35.25 hours in 2015 at $145 per hour were spent, for a fee of $5,111.25. D. Investment Review and Management Trustee coordinated transfer of assets from Chase Investment Services and Royal Bank of Canada to Merrill Lynch. Trustee opened accounts at Merrill Lynch, discussed transfer of assets, 6 Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.; PTR-12-295898won developed an investment plan, and executed transfers, Trustee worked with Merrill Lynch advisors in minimizing risk to portfolio by rebalancing, selling, and purchasing securities. Trustee performed quarterly reviews of investment accounts with Merrill Lynch. Trustee created budget of income and expenses and developed a monthly transfer from Merrill Lynch investment accounts to checking to minimize future requests. Trustee worked with transfer agent Computershare to transfer title of Boeing stock into name of Trust. Trustee communicated with Merrill Lynch advisors during volatile investment market. A total time of 24.75 hours in 2013-2014 at $125 per hour were spent, for a fee of $3,093.75. A total time of 13.90 hours in 2015 at $145 per hour were spent, for a fee of $2,015.50. E. Legal Document Preparation Trustee worked with KFS to file petitions to increase the bond for the Trust, and motions to repair two Trust properties. Trustee responded to objections to petitions for repairs. Trustee attended hearings and responded to Court Investigator questions concerning each petition. Trustee filed amendment to first court accounting. Trustee generated and filed objections to Diane Jones accounting. Trustee completed supplemental Inventory and Appraisal documents. A total time of 9.45 hours in 2013-2014 at $125 per hour were spent, for a fee of $1,181.25. A total time of 0.90 hours were spent in 2015 at $145 per hour, for a fee of $130.50. Fl, Accounting Preparation: First Trust Accounting Trustee prepared first accounting, fee logs, and declarations. Trustee worked extensively with Winter Accountancy to account for multiple investment and banking accounts. Trustee reviewed and formatted transaction records, Trustee assembled Second Supplemental Declaration in Support of Petition for Authorization for Repairs and Maintenance for Trust property. Trustee worked extensively with Winter Accountancy to complete accounting including numerous accounts Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898held across several banking and investment institutions. Trustee answered Court Investigator questions. Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings, A total time of 50.25 hours in 2013-2014 at $125 per hour were spent, for a fee of $6,281.25, No time was spent in 2015 at $145 per hour. F2. Accounting Preparation: Second and Final Conservatorship Accounting Trustee prepared Second and Final Conservatorship accounting, fee logs, and declarations, Trustee researched and provided status of Boeing stock. Trustee worked extensively with Martin Harris to complete accounting including numerous accounts held across several banking and investment institutions. Trustee answered Court Investigator questions, Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 38.10 hours in 2013-2014 at $125 per hour were spent, for a fee of $4,762.50. A total time of 3.00 hours in 2015 at $145 per hour were spent, for a fee of $435.00. F3, Accounting Preparation: Second Trust Accounting Trustee began preparation of Second Trust Accounting, fee logs, and declaration. Trustee documented transfer of assets from several Conservatorship accounts to Trust accounts, compiled data from several financial institutions, verified petty cash transactions, and interacted with Martin Harris concerning complex Trust accounting. Trustee communicated with attorneys at Kato, Feder, and Suzuki, prepared legal filings, and attended hearings. A total time of 0.2 hours was spent in 2013-2014 at $125 per hour, for a fee of $25.00, A total of 40.15 hours in 2015 at $145 per hour, were spent for a fee of $5,821.75. G. Previous Attorney in Fact Requests and Filings Trustee prepared Wells Fargo statements and check copies for the forensic accounting of 8 Verified Declaration Of Successor Trustee In Support Of Fees And Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898financial affairs, reviewed and logged all financial statements received and forwarded to L. de Vries, attorney for D. Jones, as requested. Trustee reviewed accounting prepared by Diane Jones, calendared and attended a hearing for the first and final accounting of Diane Jones as Attorney in Fact. A thorough review of all accounting documentation prepared by D. Jones was performed and data and conclusions were communicated with JFCS attorneys regarding information and discrepancies. Trustee reviewed fee request by Diane Jones and submitted objections. Trustee arranged for payment of Court awarded fees. A total time of 20.20 hours were spent in 2013 and 2014 at $125 per hour, for a fee of $2,525.00. No time was spent in 2015. 5. Time spent on each type of service is summarized as follows: 2013-2014 2015 Charges ‘|| $125 per hour_| $145 per hour 117.45 hours 157.70 hours $37,547.75 “Description — A. Management of Funds, Bill Payment, Day to 56.85 hours 19.65 hours $9,955.50 City poe 25.05 hours | 18.65hours | $5,835.50 | PIaNC1seo... a B2. Mi nagement of 379 Lakeshore Dr, San 12.20 hours 42.60 hours $7,702.00 [Francisco ed ee LP ee Tis : C. Temporary Eviction Lawsuit, 1711 25.60 hours 35.25 hours $8,311.25 | D. Investment Review and Management || _24.75 hours _|_ 13.90 hours _| $5,109.25 E. Legal Document Preparation 9.45 hours _ 0.90 hours | $1,311.75 FL. Accounting Preparation: First Trust__ 25 hours | 0.00 hours | $6,28 | F2, Accounting Preparation: Second and Final 7 Conservatorship Accounting 38.10 hours 3.00 hours $5,197.50 F3, Accounting Preparation: Second Trust 0.2 hours 40.15 hours $5,846.75 Accounting G. Previous Attorney in Fact Requests and Filings 20.20 hours 0.00 hours $2,525.00 Subtotal Hours | 380.10 hours | 331.80 hours | : Total hours 711.90 hours % Verified Declaration Of Successor Trustee In Support Of Fees And Cosis As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No,: PTR-12-295898.Subtotal Charges $47,512.50 $48,111.00 | aa | Total Charges $95,623.50 6. Benefit for Beneficiary. Trustee operated to consolidate investments from multiple sources at one brokerage firm. Trustee began repairs on two rental properties with several years of deferred maintenance. Trustee reviewed and installed safety equipment at residence of beneficiary. Trustee performed quarterly reviews of investments and monitored deviations from investment plan. Trustee filed tax returns for 2011, 2012, 2013, and 2014, and worked towards minimizing tax liability for Trust. Trustee worked with Co-Conservators of Person to provide care management and caregivers as needed by beneficiary. Trustee prepared two properties for rental for income generation. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct and that this declaration was executed at San Francisco, California. beer. “Pull as TES Trigg, Dated: G14 / 2014 ¢ : RebeccaPaul, Attorney Fiduciary for Jewish, Family & Children’s Services Suecéssor Trustee of the Spanos Family Trust 1 Verified Declaration Of Successor Trustee In Support Of Fees And 0 Costs As Requested In Amended Second And Final Account And Report Of Successor Trustee Case No.: PTR-12-295898Spanos Trust Fee Log LO/I/13 - 12/31/15 A Management of Funds, Bill Payment, day to day activities Bl 186 School St, Daly City, CA B2 1711 Eucalyptus, San Francisco B3 379 Lakeshore Dr, San Francisco Cc Temporary Eviction Lawsuit, 1711 Eucalyptus, San Francisco, CA D Investment Review and Management E Legal Document preparation Fi Accounting Preparation: First Trust Accounting F2 Accounting Preparation: Second Conservator of Estate Accounting F3 Accounting Preparation: Second Trust Accounting G Previous Attorney in Fact Requests 2013-2014 $125/hour Date Time Activity Conference call with attorney, finance team re: accounting and Declaration: format, separation between 10/1/2013: 1.25} conservatorship and trust activities, and finalization of categories. 10/1/2013 0.30| Emails to/from Merrill Lynch re: tax planning questions for new investment accounts. 10/1/2013 0.20|Review emails from attorney re: no interim statements required for accounting. 10/2/2013 0.20|Review and forward quote for cleanout of School Street property, 10/2/2013 0.30[Emails to/from attorneys re: possibility of Mary Spanos heirs claiming assets from Trust. 10/2/2013 0.60[Prepare summary of research into liquidation of business inventory 10/4/2013 0.30|Receipt and review of emails from Winter Accountancy re: directions for revision of accounting. 10/4/2013 1.60| Prepare first and last bank statements copies for accounting, prepare packet to attorney. Emails to/from R Navia, KFS, finance team meeting re: modifications to accounting required by 10/4/2013 0.70|attorney, organization of expenses into more specific categories. 10/7/2013 0.40|Begin summary of hours worked for fee petition first Trust accounting. 10/7/2013 0.20] Update case records, filing and daily mail. 10/7/2013 0.30] Prepare additional categories for Trust accounting draft edits 10/7/2013 0.40|Phone call from Merrill Lynch re: tax issues, tax planning, and transfer of assets. 10/8/2013 1,40|Categorize and revise hourly records p.1-55 of 90, fee logs for Trust accounting. Page 1 of 71Date Time Activity 10/8/2013 0.10}Return phone call to Winter Accountancy re: callback number for KFS attorney. 10/8/2013 0.20|Phone call from attorney re: revised valuation of autos by probate referee. Review documents re: Email from S$. MacDonald, Merrill Lynch, to G. Hahn, CPA re: tax planning for 10/8/2013 0.10}investments. 10/9/2013 0.30|Receipt and review of updated Trust Accounting including changes required by Probate Referee. 10/9/2013 Review Ex Parte Petition for Increase of Bond for Trust 10/9/2013] Completed documents re: Merrill Lynch Enrollment Request for E-Delivery 10/9/2013 0.30|Paid bills, daily mail, and balance bank accounts. Review/update operating accounts transaction reports for further categorization of 1st Account; phone call/fax to Winter Accountancy, phone call to R. Navia re: transaction clarification/status of accounting 10/10/2013 3.75|completion; add categories to hourly summary, total hours for trust Declaration by category. 10/10/2013 1.00|Review categories for accounting and Declaration, forward to accounting preparer Winter Accountancy. 10/11/2013 1.60|Review categories for accounting, perform breakdown analysis of time spent each category, pp 56-90. 10/11/2013 0.30|Paid AAA Annual Umbrella policy, balance accounts. 10/11/2013 0.50|Review changes presented by Winter Accountancy re: more specific categories. Review Ist Account of Trustee, final draft of hours worked, and review petition for fees and included 10/14/2013 3.10|requests for repairs to homes. 10/15/2013 0.50|Organize hour summary according to category for Trust work. 10/16/2013 2.00] Accounting: Separate hours worked on COE v. Trust for 7/13-10/13. 10/18/2013 0.30|Paid bills, balance accounts. 10/18/2013 0.05|Email to attorney re: formatting fee hours for July through October 2012. Emails to/from attorney re: responses to P Kafouros questions re: investment advisor; emails from P 10/22/2013 0.70|Kafouros. 10/24/2013 0.10] Voicemail from Merrill Lynch re: update, request to sell bonds. 10/25/2013 0.20|Follow up phone call from Merrill Lynch re: immediate sale of junk bonds, or need court approval. 10/25/2013 0.80| Visit Wells Fargo Bank re: check copies and research per Diane Jones attorney. 10/25/2013 0.30|Prepare request for check copies and research for Diane Jones’ attorney request for information. Page 2 of 71Date Time Activity 10/25/2013] 0.10|Phone call from attorney to discuss sale of "junk" bonds in Mernill Lynch portfolio. 10/28/2013 0.20|Prepare and forward scanned records for Wells Fargo accounts per request of Diane Jones attorney. 10/30/2013 0.10|Phone call from attorney re: ex parte application for repairs is complete. 10/31/2013 0.20|Phone call from attorney re: please request ALL checks for trust checking account at Wells Fargo. 1/1/2013 0.20|Review documents re: Petition for Authority to Conduct Repairs and Ex Parte Petition to Set Hearing Completed documents re: Ex Parte Petition for Early Hearing Date, Petition for Authority Conduct and 11/1/2013 0.40|Pay for Maintenance and Repairs to Trust Real Property 11/1/2013 0.30|Update case records, filing and daily mail. 1/4/2013 0.20|Work on Declaration for upcoming fee petition, Ist Accounting for Trust. 1/5/2013 0.50} Paid local property taxes, balance accounts, 1/5/2013 0.10|Email from R. Navia and calendaring re Petition for Authority to Make and Pay for Repairs 1/5/2013 0.10|Lengthy voicemail from Scott Macdonald re: how to invest cash in account. 11/7/2013 0.20|Phone call from Jeff (business neighbor) re: update of situation in School street property. 1/7/2013 0.10|Review Trust time records for insertion into pending Declaration first account 1/7/2013 0.10|Review request from L De Vries for bank statements. 1/7/2013 0.20|Completed documents re: Request for Taxpayer ID and Certification 1/8/2013 1,20|Incorporate all hours from multiple sources into one cohesive trust summary of work performed. 11/11/2013 0.30] Receipt and review of email records from Wells Fargo Bank re: L De Vries check requests. 11/12/2013 0.15|Brief review, emails from R. Navia re: inspection for Lakeshore property 11/12/2013 0.30|Paid bills, balanced bank accounts. 11/12/2013 0.80|Receipt and review of further check scans and analysis of accounts from Wells Fargo for Diane Jones. Accounting Prep, Excel formatting COP spreadsheet and Financial Management spreadsheet, generated 14/14/2013 1,15|sums Accounting Prep, Excel formatting of Trust accounting spreadsheet and Financial Management 11/15/2013 0.35|spreadsheet 11/19/2013 0.75|Phone call from ML re: request permission to invest cash along with investment plan, discuss, accept. Review documents re: investment plan proposed by ML re: reinvestment of funds obtained by sale of 11/19/2013 0.60|junk bonds. 11/19/2013 0.05|Emails to/from Anchor Realty re: trustee pays property taxes for properties under management. 11/20/2013 0.20|Emails from/to R. Navia re response to Kafouros' Objection to Petition for Repairs Page 3 of 71Date Time Activity Phone call to property manager re: need for further appraisal and quotes for repairs for Eucalyptus and 11/20/2013 0.20|School Street. Phone calls and work re: bids to repair Eucalyptus and School Street properties, cleanout of School 11/20/2013 1.00|Street. 11/21/2013 0.30|Phone call from R. Navia re family objections to Petition for Properties Phone call to Chase Bank re: obtain copies of checks to complete request from Diane Jones for 11/21/2013 0.20}accounting. Conference call to attorney re: advisement on housing appraisals and repair quotes, and timing for 11/21/2013 0.40}accounting documents to be received by attorney's office for filing. 11/25/2013 0.30|Phone call to Anchor Realty to discuss 186 School Street, appraisals and cleanout. 11/25/2013 2.50|Revised and edited Declaration in support of fees and related excel spreadsheet exhibits 11/25/2013 0.15|Phone call from EcoHaul, Excess Recycling re: set up meeting to view metal in 186 School Street. 11/25/2013 0.10|Phone call to/from Mike's Locksmiths re: open safe at 186 School Street. 11/26/2013 0.50|Phone call from Merrill Lynch re: accessing accounts online. 11/26/2013 0.40|Phone call to Sure Inc, Ryan & Ryan construction for further bids on School Street, Eucalyptus. 11/27/2013 0.10]Phone call to Mike's Locksmith re: schedule for next week for safe, 186 School St. 11/27/2013 0.20|Register and view accounts online at Merrill Lynch. Phone calls to/from Ryan and Ryan Construction re: schedule quotes, discuss scope and format of 11/27/2013 2.00} quotes, expectations, and review known property defects, 186 School Street. 11/27/2013 1.00} Paid bills, balance accounts, balance bank statements, reconciliations. 11/27/2013 0.05|Phone call to AMG Construction for potential bids, 186 School St. 12/2/2013 2.50| Visit 186 School Street re: walkthrough for bid for repair. 12/2/2013 0.05|Phone call from Ryan and Ryan construction re: move appointment for School Street. 12/3/2013 0.05|Phone call from Sure Inc. re: 186 School St revise bid to eliminate sliding door in bedroom. 12/3/2013 0.20|Edit, resize, and text images of safe at 186 School Street to locksmiths before meeting to open safe. 12/3/2013 0.50|Revise categories for log of hours per attorney advisement. 12/3/2013 0.20|Review and research TIN, provide results to attorney, request TIN for trust. 12/4/2013 0.05|Phone call to Sure Inc re: quotes for School Street, Lakeshore. 12/4/2013 0.05|Phone call to Houseworks Inc re: quotes for School Street and Eucalyptus. 12/4/2013 9.20|Phone calls to Zeus Remodeling re: meeting today for quote at School Street. Page 4 of 71Date Time Activity Review documents re; repair bids for School Street/Eucalyptus Street; Emails to B’ Feder and R. Navia; 12/4/2013 0.70} Work on furnace repair 12/4/2013 0.20|Phone call from attorney re: status of repair quotes for trust properties Eucalyptus and School. 12/4/2013 0.70|Review accounting documents filed by Diane Jones. 12/4/2013 1.00|Review hours for accounting, begin Declaration. 12/4/2013 2.40 Visit School Street re: quote for repair Zeus Remodeling. 12/5/2013 0.05 IPhone cail from Houseworks re: potential quote for School Street. 12/5/2013 0.50|Confirm and coordinate submission of bids directly to attomey for School Street and Eucalyptus. 12/5/2013 2.60} Visit School Street for Zeus Remodeling review of property for quote. 12/5/2013 1.00}Review and edit hours for submission of Declaration. Completed documents re: Declaration of Successor Trustee In Support of Motion for 12/5/2013 0.40|Repairs/Maintenance Phone calls to liquidator re: schedule meeting to drop off keys for completion of cleanout of 186 School 12/6/2013 0.10} Street. Research contractors re: repairs to Eucalyptus, emails from tenant re: heater repair needed, emails to 12/6/2013 0.60|property manager re: quotes. Review bids for work, prepare summaries and comparisons, provide to attorney - 2 bids School, 2 bids 12/6/2013 2.00) Eucalyptus. 12/6/2013 0.70|Emails to/from attorneys re: Court Investigator, provide answers to CI questions. 12/6/2013 0.30{Phone call to Craig Nelson re: replace heater at Eucalyptus. 12/9/2013 0.50|Emails from/to B Feder and R. Navia re responses to requests from court investigator 12/9/2013 0.20|Emails to M. Campana re furnace repair, status, 1711 Eucalyptus. 12/9/2013 0.20|Email to R. Navia re continued court appearance to Dec 24, 2013 12/9/2013 3.20|Drafted Declaration for fee petition submission per court requirement Review documents re: Court investigators notes re authority for maintenance and repairs; Phone call with 12/9/2013 0.50|B. Feder re responses to Examiners questions 12/10/2013 0.10|Emails to local contacts re: trusted contractors for further quotes. 12/10/2013 0.10|Phone call to Get Smart Building re: quotes for properties. 12/10/2013 0.40|Review draft Declaration and hours, categorical and chronological. 12/10/2013 0.20|Phone calls to Dore construction re: scheduling meeting for quote and details of home repair. 12/10/2013 0.20|Emails to/from tenants at Eucalyptus re: schedule for heater repair. Page 5 of 71Date Time Activity 12/10/2013 1.25|Continued to prepare draft of trust accounting Declaration 12/10/2013 0.30|Phone calls to Raymond Peng construction re: bids for 186 School Street and Eucalyptus properties. 12/11/2013 0.20|Prepare and send outline of work to be done to Dore Construction and Raymond Peng Construction. 12/1 1/2013] 0.20|Phone calls to property manager re: Meet at 186 School Street to open property. 12/11/2013 0.50|Extended phone call to AAA re renew membership; call to local AAA branch Edit and Completed documents re: Second Supplemental Declaration In Support of Petition for 12/11/2013 0.40| Authorization re Repairs/Maintenance 12/ 12/2013] 0.50] Visit Chase Bank re: liquidate remaining assets not merged with Merrill Lynch. 12/ 12/2013] 0.20|Phone call to Dore Construction re: details of quote requirements, schedule. 12/12/2013 3.50) Visit School Street for quotes from two contractors, Raymond Peng and Dore Construction. 12/13/2013 0.10|Phone call from Dore construction re: revision of bid. 12/13/2013 0.20|Review informal quote from Dore Construction for repair of School Street. 12/17/2013 2.70|Attend hearing re Petition for Repairs/Maintenance 12/17/2013 0.20|Emails to/from Merrill Lynch to confirm investment plans and long term tax efficient sales plan. 12/17/2013 0.20|Emails to/from attorneys re: acceptance of scaled, specific investment sales plan. 12/18/2013 0.30|Paid bills, balance accounts. 12/19/2013 0.60|Phone call from T. Kafouros re bids for repairs to property. 12/19/2013 0.60} Work on Declaration in Support of Fees. 12/19/2013 0.20|Review Spanos trust Declaration. 12/20/2013 0.40|Phone call from, email to Tony Kafouros re: inspection reports for Eucalyptus and School. 12/24/2013 0.25|Reviewed, approved current bills, process payment. 12/28/2013 0.30|Receipt and review of quote for School Street repair, Dore Construction. 12/30/2013 0.30|Receipt and review of order from court re: repair of properties. 1/2/2014 0.30|Convert and distribute Dore Construction quote for School Street into a usable format. 1/2/2014 0.80|Review, scan, forward records re: smoke detector placement March 2012 questioned by beneficiaries. 1/2/2014 0.10|Review file re: trust expenses to date, Lakeshore property; trend analysis 1/3/2014 0.15|Calendar Ex Parte Petition for Increase of Bond 1/3/2014 0.15|Calendar First Amendment to Petition to Settle First Account Send redacted quotes to Raymond Peng and Dore Construction to guide them on template for new 1/6/2014 0.80} quotes. Page 6 of 71Date Time Activity 1/6/2014 0,05|Phone call from Inspector Roberts from SFPD re: APS report filed by Phyllis K in 2012. Phone call to Raymond Peng re: status of quotes, and updates on separate project to obtain drawings 1/6/2014 0.50} from city. 1/6/2014 0.30| Update case records, filing and daily mail. Planning meeting re: priority scheduling and action plan for repair work of properties, police request for 1/7/2014 0.50|information. 1/7/2014 0.70| Worked on selection of contractors for School Street and Eucalyptus Street properties 1/7/2014 0.70|Prepare summary of property quotes and status, conference call with attorneys re: same. 1/7/2014 1.00|Phone call to Inspector Steger, SFPD, re: APS case filed by Phyllis K, follow up with attorneys. 1/8/2014] 0.35|Completed documents re: Amendment to Trust Accounting 1/9/2014 0.20|Receipt and review of revised quote from Zeus Remodeling for School Street. 1/10/2014. 0.15|Calendar Continued Hearing for Petition to Settle First Account 1/13/2014 0.05|Phone call to Zeus Remodeling re: revise quote to include more detail. 1/13/2014 0.05|Email to Royal Bank of Canada (RBC investments) re: beneficiaries on the investment accounts? 1/14/2014) 0.30} Research and identify contacts/procedure for determining if any beneficiaries existed on any accounts. 1/15/2014 0.30|Phone calls to/from Merrill Lynch re: beneficiaries on accounts at transfer agent. 1/15/2014 0.05|Emailed T Kafouros re: request to submit bids for repair 186 School St. if he intends to 1/15/2014 0.40} Phone calls to Chase Bank re: beneficiaries for investment accounts. 1/16/2014 0.10|Phone call from Chase Investment Services re: no beneficiaries listed on investment accounts. 1/17/2014 0,40) Emails to/from attorneys re: continuation of hearing for Trust Accounting. Receipt of/work on preparation of Trust Petition for Repairs and Maintenance re School Street, emails 1/21/2014 1.20| from attorneys re: same, 1/22/2014 0.20|Phone call from T Kafouros re: scheduling visit to properties. Emails to contractors re: bid revisions, review bids for 186 School Street repairs, determine 1/22/2014 1.10|similarities/differences. 1/22/2014 0.30|Paid bills, balance accounts. 1/22/2014 0.30|Compleied documents re: Ex Parte Petition for Increase of Bond for Trust 1/22/2014 0.05|Voicemail from T Kafouros re: continue with bids on property, he was down with flu last week. 7 Phone call from T Kafouros re: conditions of entry into homes, key for 186 and coordination with Mark 1/23/2014 0.30|Campana for 1711. Page 7 of 71Date Time Activity 1/23/2014 0.20|Update case records, filing and daily mail. 1/23/2014 0.05|Voicemail from T Kafouros re: confirm key to 186 School Street is on premises. 1/24/2014 0.20|Emails to/from property manager re: entry to property for T Kafouros as contractor. 1/24/2014: 0.50|Phone call with contractor Ron Oruda re: status of bids for 186 School Street and 1711 Eucalyptus. 1/27/2014 0.05 |Update case records, filing and daily mail. 1/27/2014 0.30|Reviewed, approved current bills, process payment. 1/27/2014 0.20|Calendar hearing for D. Jones First and Final Account and Summary of Account 1/28/2014 0.20|Prepare and confirm attorney is using most recent bids for School Street for petition. Revise 3rd Supplemental Declaration In Support of Petition re Repairs/Maintenance of School Street 1/28/2014 2.50|property Receipt, review, revise and forward changes to Third Supplemental Petition re: Repairs and 1/29/2014 1.30| Maintenance. 1/29/2014 0.05|Email from Raymond Peng re: not able to provide bid at this time, schedule does not allow. 1/31/2014 0.05] Voicemail from Ron Oruda, contractor for T Kaforous, re: bids for School Street. 1/31/2014 0.30|Phone call from Ron Oruda re: viability of bids for School Street and Eucalyptus. Prepare for hearing: review Petition for Trust Accounting, Amendment to Trust Accounting, Petition for Trustee's Authorization to Make Repairs, Fee Declarations of JFCS, KFS, Declaration in Response to 2/2/2014! 0.80|Examiner's Notes, B. Feder's Declaration. 2/3/2014 0.30|Review quotes from various contractors, make decision on who to use for each. 2/3/2014 0.20|Receipt and review of comments by attorney re: D Jones fees request. 2/3/2014 0.20|Emails to/from attorneys re: initial review of D Jones petition for fees. 2/3/2014 0.20|Emails from R. Navia re D. Jones First Amendment to Accounting and Final Report 2/5/2014 0.10|Emails to/from attorneys re: selection of contractors. 2/10/2014 0.20|Review documents re: Court's tentative ruling 2/11/2014 0.10} Review and organize 2013 income tax documents and updated tax spreadsheet _| 2/11/2014 0.20|Phone call from Cortez Contractors re: he will obtain permits for 1711 Eucalyptus. 2/11/2014 0.10|Phone call from neighbor at 186 School Street re: parking in driveway. 2/12/2014 0.10|Sct up meeting with Merrill Lynch re: review investments and status of account. Review cancellation notice, phone call to AAA to confirm receipt of check, reissue check as it was 12/2014 0.20}returned today. 2/12/2014 0.80}Review and edit Declaration in Support of Fees for Trust Accounting. Page 8 of 71Date Time Activity Review documents re: final Declaration for Fees,, Telephone call with B. Feder; Review Examiner's 2/13/2014 0.60|Notes 2/13/2014 7.50|Review accounting as filed to locate errors, focusing upon sales of assets in Chase Investment Account. 2/13/2014 1,95|Prepare and forward answers to Probate Referee questions re: accounting. 2/13/2014 0.25|Review file re: trust amendment 2/14/2014 2.00|Review, audit accounting with changes to determine accuracy. 2/14/2014 2.20|Review/prepare items for hearing next week Prepare concise email re: authorization for Merrill Lynch to manage account, cost of JFCS management 2/18/2014 0.20}v. ML management fees. 2/18/2014 2.40|Attend hearing re Trust Accounting and Maintenance of Trust Properties 2/18/2014 0.25|Review and organize 2013 income tax documents and updated tax spreadsheet 2/19/2014 1.00]Request, review cash flow breakdowns from Anchor Realty, forward to attorneys. 2/19/2014 0.60| Emails to/from R. Navia re Schedule E revision; Work on file re: Court's inquiry re Anchor Realty 2/20/2014 1.25|Gather, organize, and forward ALL bank statements relevant to accounting to accounting preparer. 2/20/2014 0.75| Balanced bank statements 2/21/2014 0.40| Organize files for SSA Audit per auditor request, overlap with conservatorship. 2/21/2014 0.50|Reviewed, approved current bills, process payment. 2/21/2014] 0.05|Emails to Winter Accountancy with bank document link. 2/24/2014 1.50] Audit Sales/Stock information for SSA Audit. 2/24/2014 0.40|Emails to attorney re: review of investments this weekend and filing procedure for Accounting. 2/28/2014 0.20]0 3/3/2014: 1,50|Review documents re: Revised Trust Accounting; Review documents re: D. Jones Accounting 3/4/2014 0.80|Review and revise Trust objections to Diane Jones accounting. 3/4/2014 2.35|Prepare, conference call with attorneys re: objections to Diane Jones accounting, summaries to notes 3/5/2014 0.15|Phone call to Ray Cortez re: request that he pull permits for 1711 Eucalyptus, payment arrangements. 3/6/2014 0.10|Emails re: PGE replacing current meter with smart meter, schedule with caregivers. Phone call from Ray Cortez re: confirm permit pulls next week, also quotes for appliances if they need to 3/6/2014 0.15|be changed, 1711 Eucalyptus. 3/6/2014 0.20|Review response from Liza de Vries to Trustee objections. Page 9 of 71Date Time Activity Review Diane Jones accounting, research handymen cited in her accounting that performed work on 379 3/7/2014 1.50|Lakeshore, attempt to locate licensure of handyman. 3/7/2014 0.10|Receipt and review of vacation schedule for Jim Garadis. 3/7/2014 1.00|Review, updated Objections and Responses to Accounting filed by Diane Jones. 3/7/2014 0.50|Completed documents re: Objections to Petition of D. Jones for Approval of Accounting 3/7/2014 0.30|Reviewed, approved current bills, process payment. 3/7/2014 0.20|Review documents re: Order Granting Bifurcated Petition re Maintenance - School Street 3/10/2014. 0.70|Review Diane Jones and Pat M Declarations, further research on handymen listed on accounting. 3/10/2014 0.50}Review Declaration by Diane Jones, complete/forward spreadsheet of inaccuracies to attorney. Completed documents re: Supplement to Objection to D. Jones Accounting; Review Court Investigator's 3/10/2014 0.40|Notes 3/10/2014 0.40|Phone call from contractor re: permits cost, prepare check for 1711 Eucalyptus permits. 3/11/2014 0.80|Review DJ Declarations, compare to accounting. 3/12/2014 1.00} Attend hearing re: Diane Jones accounting 3/12/2014 0.10|Receipt and review of Probate Examiner notes for Diane Jones Accounting. 3/12/2014 0.10|Review emails re: PGE installation of Smart Meter at Eucalyptus property. eview emailed Fiduciary Review of Spanos Trust/Conservatorship accounts at Merrill Lynch for 3/12/2014 0.20|conference call 3/14/14. 3/13/2014 0.05|Phone call from Dore Construction re: permits 186 School Street. 3/13/2014 0.25| Deposit check Conference call with Merrill Lynch re: readjust accounts, prepare for upcoming trust payments, transfer 3/14/2014 1.00|assets into trust. 3/14/2014 0.40|Review Merrill Lynch Fiduciary Report for Q1 2014 for upcoming conference call. 3/17/2014 0.20|Phone call from Dore Construction re: discuss schedule of billing, markers for payment. 3/17/2014 0.05| Voicemail from Dore Construction re: permits. 3/17/2014 0.20|Receipt and review of proposal for work on 186 School Street. 3/18/2014 0.20|Review Probate Examiner's Notes Re Continued Hearing 3/18/2014 1,00} Preliminary tax preparation 2013, trust split. 3/18/2014 0.20|Phone call from Tony Kafouros re: request to be kept "in the loop" for construction projects. 3/19/2014 0.30| Update case records, filing and daily mail. 3/21/2014 0.30]Emails to Merrill Lynch re: transfer conservatorship assets to Trust, provide order. Page 10 of 71Date Time Activity 3/21/2014 0.20|Review documents re: Request to Merrill Lynch ; Account Transfer Request to Merrill Lynch | Review email status from attorney KFS re: tax return request to complete returns from Gerry Hahn by 3/24/2014) 0.05} April 15th. 3/25/2014 0.30]Review 1099's and tax information for tax packet. 3/25/2014 0.05|Phone call from Dore Construction re: update to permits. 3/26/2014 0.10|Email to Dore Construction re: permits and payment plans. 3/26/2014 0.40|Phone call from contractor Ray Cortes, prepare checks for permits x2 for pickup. 3/31/2014 0.30|Reviewed, approved current bills, process payment. 4/1/2014 0.20|Emails to/from attorney W Parsley re: preliminary steps for temporary eviction at 1711 Eucalyptus. 4/1/2014) 10|Phone call from Alert Pest Control re: request for information on roof, 186 School St. 4/1/2014 0.80|Review of Second Amendment to First Accounting. 4/1/2014 0.10|Emails to/from attorney re: 2014 taxes, TIN for Trusts. Review documents re: Dore Construction contract with payment schedule - School Street; Review Ray 4/1/2014) 0.35|Cortez contract - Eucalyptus 4/2/2014 0.30|Emails to/from attorney WP re: temporary eviction planning, permits, and review of contractor bid. 4/2/2014] 0.10|Emails to/from attorneys KFS re: no TIN assigned to administrative trust. 4/3/2014 0.20|Reviewed. approved current bills, process payment. Phone call to Dore Construction and Anchor Realty, Anchor is primary manager for day to day 4/4/2014 0.10} construction issues. 4/4/2014 0.10}Emails to/from Dore Construction re: final walkthrough prior to construction. 4/7/2014 0,20|Emails to/from attorneys re: tax return particulars, steps required to file. 4/7/2014 0.20|Calendar Petition to Settle First Account and Report 4/7/2014. 0.15|Update case records, filing 4/8/2014 0.10|Emails from attorney re: 2013 Income Tax return preparation. 4/9/2014: 0.20|Phone call from Dore Construction re: day to day authorities, Anchor Realty as Project manager. 4/10/2014 0.20|Completed documents re: SS4 IRS form 4/10/2014 0.20|Emails to/from W Parsley, attorney re: tenant and lease information for temporary eviction. 4/10/2014 0.20|Process, Receipt, review of SS4 application for new Tax ID. 4/11/2014 0.30|Email to/F .R. Navia re 2013 taxes 4/14/2014 0.20|Emails to Dore Construction re: permits and payments. 4/14/2014 0.20|Email from B. Feder re discussion with G. Hahn re 2011, 2012 tax returns, employer taxes Page 11 of 71Date Time Activity 4/14/2014 0.50|Emails to/from contractor re: permits, invoices, paid 4 bills and 3 permits, 186 School St 4/15/2014 0.10|Emails to contractor re: scheduling walkthroughs, Anchor Realty, 186 School St 4/18/2014 0.20|Phone call to ACA Insurance re: earthquake policy for 1711 Eucalyptus, paid up. 4/18/2014 0.20|Emails to/from architect re: revise contract, 186 School St. 4/18/2014 0.40|Revise contract from Engineer re: stairs in School Street property, forward for review. 4/21/2014 0.10|Scheduling conference call with CPA re: remaining documents needed for previous years returns. 4/22/2014 0.20|Email from R. Yamada re tentative ruling re D. Jones Accounting hearing 4/23/2014| 2.50|Attend Hearing re D. Jones Accounting 4/23/2014 1.00|Receipt, review of draft notice to tenants of 1711 Eucalyptus re: temporary eviction. 4/30/2014. 0.40|Received call from Nanette at 1711 Eucalyptus, email to Walter Parsley re: same. 5/1/2014| _ 0.20|Review, obtain signature for engineer contract 186 School Street. 5/1/2014: 0.50|Emails to/from attorney W Parsley re: revise notice, revised checks Prepare packet for, coordinate with process server for pickup of revised documents for placement at 1711 5/1/2014 0.20|Eucalyptus. 5/2/2014 0.50|Complete packet for process server, 1711 Eucalyptus. 5/2/2014 0.40|Completed documents re: AIA Architectural Contract; 5/2/2014 0.20|Emails from attorney W Parsley re: procedure for serving process of revised notice, 1711 Eucalyptus 5/5/2014 0.10|Receipt of email request for new subpanel at 186 School Street, approved. 5/5/2014 0.20|Reviewed, approved current bills, process payment. 5/5/2014 0.10|Email to R, Navia re tentative ruling 5/5/2014 0.50|Prepare acceptance packet for engineer, scan and post, 186 School St. 5/6/2014 0.30|Reviewed, approved current bills, process payment. 5/6/2014 2.20|Attend hearing re First Trust Accounting 5/7/2014 0.50|Prepare/post Eaton Vance transfer documents to Merrill Lynch. Email from engineer re: received check/contract, she will schedule time with contractor re: drawings, 186] 5/7/2014 0.10]School. 5/8/2014 0.20|Email from G. Hahn re 2011 and 2012 taxes 5/8/2014 0.40|Reviewed, approved current bills, process payment. 5/12/2014 0.25|Reviewed, approved current bills, process payment. 5/13/2014 0.60|Balance bank statements Page 12 of 71Date Time Activity Voicemail from/phone call to Dore Construction re: inspector issues, possible change in repair plan, 186 5/16/2014 0.35|School St. Review draft drawings from engineer re: stairwell, order 1 set of final drawings when we get closer to 5/19/2014 0.30}completion, 186 School St. 5/20/2014 0.45|Balance bank statements Conference calls with attorneys B Feder, R Navia re: final transfer of assets to Trust, accounting schedule 5/20/2014 0.80}irregularity from court. 5/21/2014 0.25|Emails re: invoices and retainer for engineer, 186 School St. 5/22/2014 0.40|Receipt and review of permits for stairwell provided by engineer, 186 School Street. 5/22/2014 0.30|Petty cash processing 5/23/2014 0.20|Secure email to Merrill Lynch re: Eaton Vance marshalling. 5/27/2014 0.10} Emails re: closure of COE bank accounts, outstanding checks. 5/2