On June 28, 2023 a
Exhibit,Appendix
was filed
involving a dispute between
People Of The State Of New York, By Letitia James, Attorney General Of The State Of New York,
and
Abraham Operations Associates Llc Dba Beth Abraham Center For Rehabilitation And Nursing,
Aharon Lantzitsky,
Amir Abramchik,
Aron Gittleson,
Beth Rozenberg,
Bis Funding Capital Llc,
Centers For Care Llc Dba Centers Health Care,
Cfsc Downstate Llc,
Daryl Hagler,
David Greenberg,
Delaware Operations Associates Llc Dba Buffalo Center For Rehabilitation And Nursing,
Delaware Real Property Associates Llc,
Elliot Kahan,
Hollis Operating Co Llc Dba Holliswood Center For Rehabilitation And Healthcare,
Hollis Real Estate Co Llc,
Jeffrey Sicklick,
Jonathan Hagler,
Kenneth Rozenberg,
Leo Lerner,
Light Property Holdings Ii Associates Llc,
Mordechai Moti Hellman,
Reuven Kaufman,
Schnur Operations Associates Llc Dba Martine Center For Rehabilitation And Nursing,
Skilled Staffing Llc,
Sol Blumenfeld,
for Commercial - Other - Commercial Division
in the District Court of New York County.
Preview
FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023
NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023
BUDIMIR EXHIBIT 50A
FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023
NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023
65m8
Schedu K-1 Final K-1 Amended K-1
¡
Departrnentof the Treasury
InternalRevenueServce Forcalendaryear2018,or taxyear p
1
Partner's Share of 3urrent
"4 and
15
h h
Year
Credits
Income,
Ordinary businessincome(loss)
begnning / / 2018 ending
-4,063. J I 57,454.
. 2 Netrental real estateincome(loss)
Partner's Share of Income, DeductNnS, |
e º
S, etC. See separate instructions.
3 Other net rental income(loss) 16 Foreign transactions
Part I Information About the ---|--------------.
Partnership
4 Guaranteed payments
A Partnership's employer identification number I
_________________.
47-4126079 5 Interestincome
B Partnership's name, address, city, state, and ZIP code 9,573. I
. _ _ _ _ _ _ _ _ _ _ ______.
6a Ordinary dividends
DELAWARE OPERATION ASSOC. , LLC
BUFFALO CENTER FOR REHAB. & NURSING -----------------.
4770 WHITE PLAINS ROAD 6b Qualified dividends
BRONX, NY 10470
C IRS Center where partnership filed return 6c Dividend equivalents
E-FILE
7 Royalties I
D Check if this is a publicly traded partnership (PTP) I
8 Netshort-termcapitalgain (loss) 17 Altemativeminimumtax (AMT) items
Part H Inforntation About the Partner
E Partner's identifying number 9a Net long-termcapital gain (loss)
a -----------------
9b Collectibles (28%) gain (loss)
KENNETH ROZENBERG 9c Unrecapturedsection 1250gain 18 Tax-exempt income and
nondeductible expenses
10 Net section 1231 gain (loss) C 58,021.
General partner or LLC -----------------
G x Limited partner or other
member-manager LLC member
11 Other income (loss)
H Domestic partner Foreign partner
___ _____________,
11 Whattype of entity is this partner? INDIVIDUAL
12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), checkhere ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _
19 Distributions
J Partner's share of profit, loss, and capital (see instructions): I
- A
_ _ _ _ _ _ _ _ _ _ _180,000.
_ _ _ _ _ ,
Beginning Ending 12 Section 179 deduction
Profit 90 % 90 % I
Loss 90 % 90 % 13 Other deductions 20 Other information
Capital 90 % 90 % A 2,065. I
- A
_ _ _ _ _ _ _ _ _ _ _ _ 9,573.
_ _ _ _ ,
K Partner's share of liabilities:
Beginning Ending
5,825,436.
$ 191. 561.
--- -------------·---1--------------
5, 730, $ 7, 425,
fimncing........ AB I 7, 389,912.
14 Self-employmentearnings (loss)
L Partner's capital account analysis: *
ISTMT
-- - -------------
Beginning capital account............. $ 5, 132,286.
Capital contributed during the year ..... $
Current year increase (decrease)....... $ 340, 677. *see attached statement for additional information.
Withdrawals & distributions ............$ ( 180 , 000 . )
Ending capital account ................$ 5,292,963.
Tax basis GAAP Section 704(b) book
Other (explain)
M Did the partner contribute property with a built-in gain or loss?
Yes No
"Yes,"
If attach statement (see instructions)
BAA For Paperwork Reduction Act Notice, see Instructions for Forri 1065. Schedule K-1 (Form 1065) 201:
PTPAo312LOS/31/18
FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023
NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023
DELAWARE OPERATION ASSOC., LLC 47-4126079
SCHEDULE K-1 (FORM 1065) 2018 SUPPLEMENTAL INFORMATION PAGE 2
BOX 20
OTHER INFORMATION
CONTINUED FROM SCHEDULE K-1
AE 1,218,568.
AF 7,417.
Z -4,063.
SUPPLEMENTAL INFORMATION
DELAWARE OPERATION ASSOC., LLC IS A "SPECIFIED SERVICE TRADE OR BUSINESS" FOR
PURPOSES OF COMPUTING THE QUALIFIED BUSINESS INCOME DEDUCTION.
KENNETH ROZENBERG 7645
SPSL1201L 05/26/18
FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023
NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023
Fi5m8
Schedu K-1 Final K-1 Amended K-1
O
Departrnentof the Treasury Partner's Share of 3urrent Year Income,
InternalRevenueServce Forcalendaryear2018,or taxyear pm,g gg
Deductions, Credism, and Other Items
1 Ordinary businessincome(loss) 15 Credits
begnning / / 2018 ending
-452. J I 6,384.
. 2 Netrental real estateincome(loss)
Partner's Share of Income, DeductNns, |
etC. º See separate instructions.
Credits, 3 Other net rental income(loss) 16 Foreign transactions
Part I Information About the ---|--------------·
Partnership
4 Guaranteed payments
A Partnership's employer identification number 220,000. I
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _.
47-4126079 5 Interest income
B Partnership's name, address, city, state, and ZIP code 1, 064. I
. _ _ _ _ _ _ _ _ _ _ ______.
6a Ordinary dividends
DELAWARE OPERATION ASSOC., LLC
BUFFALO CENTER FOR REHAB. & NURSING -----------------.
4770 WHITE PLAINS ROAD 6b Qualified dividends
BRONX, NY 10470 I
C IRS Center where partnership filed return 6c Dividend equivalents
E-FILE
7 Royalties I
D Check if this is a publicly traded partnership (PTP) I
8 Netshort-termcapitalgain (loss) 17 Altemativeminimumtax (AMT) items
Part H Information About the Partner
E Partner's identifying number 9a Net long-termcapital gain (loss)
a -----------------
9b Collectibles (28%) gain (loss)
JEFFERY SICKLICK 9c Unrecapturedsection 1250gain 18 Tax-exempt income and
nondeductible expenses
10 Net section 1231 gain (loss) C 4 47 .
General partner or LLC Limited partner or other - - - - - - - - - - - - - 6,
- - - -
G
member-manager LLC member
11 Other income (loss)
H Domestic partner Foreign partner
___ __________ _ __.
11 Whattype of entity is this partner? INDIVIDUAL
12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), checkhere ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ .
19 Distributions
J Partner's share of profit, loss, and capital (see instructions): I
- A 20, 000.
_ _ _ _ _ _ _ _ _ _ _____..
Beginning Ending 12 Section 179 deduction
Profit 10 % 10 % I
Loss 10 % 10 % 13 Other deductions 20 Other information
Capital 10 10
. _A _ _ _ _ _ _ _ _ _ _ _ _230.
_ _ . - A
_ _ _ _ _ _ _ _ _ _ _ _ 1,064.
_ _ _ _ .
K Partner's share of liabilities:
Beginning Ending
647,271.
anaurse...... $ 636,688. 062.
--- ------------- ---1--------------
$ 825,
ouaMalnonrecause I
financing........ AB I 821,101.
14 Self-employmentearnings (loss)
L Partner's capital account analysis: *
ISTMT
---A ------------- 220, 000.
Beginning capital account.............$ 585,140.
Capital contributed during the year ..... $ I
Current year increase (decrease).......$ 37, 852 . *See attached statement for additional information.
Withdrawals & distributions ............$ ( 20, 000.)
Ending capital account ................ $ 602, 992.
Tax basis GAAP Section 704(b) book
Other (explain)
M Did the partner contribute property with a built-in gain or loss?
Yes No
"Yes,"
If attach statement (see instructions)
BAA For Paperwork Reduction Act Notice, see Instructions for Forri 1065. Schedule K-1 (Form 1065) 201:
PTPAo312LOS/31/18
FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023
NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023
DELAWARE OPERATION ASSOC., LLC 47-4126079
SCHEDULE K-1 (FORM 1065) 2018 SUPPLEMENTAL INFORMATION PAGE 2
BOX 20
OTHER INFORMATION
CONTINUED FROM SCHEDULE K-1
AE 135,397.
AF 824.
Z -452.
SUPPLEMENTAL INFORMATION
DELAWARE OPERATION ASSOC., LLC IS A "SPECIFIED SERVICE TRADE OR BUSINESS" FOR
PURPOSES OF COMPUTING THE QUALIFIED BUSINESS INCOME DEDUCTION.
JEFFERY SICKLICK 9293
SPSL1201L 05/26/18
Preview
FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023 NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023 BUDIMIR EXHIBIT 50A FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023 NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023 65m8 Schedu K-1 Final K-1 Amended K-1 ¡ Departrnentof the Treasury InternalRevenueServce Forcalendaryear2018,or taxyear p 1 Partner's Share of 3urrent "4 and 15 h h Year Credits Income, Ordinary businessincome(loss) begnning / / 2018 ending -4,063. J I 57,454. . 2 Netrental real estateincome(loss) Partner's Share of Income, DeductNnS, | e º S, etC. See separate instructions. 3 Other net rental income(loss) 16 Foreign transactions Part I Information About the ---|--------------. Partnership 4 Guaranteed payments A Partnership's employer identification number I _________________. 47-4126079 5 Interestincome B Partnership's name, address, city, state, and ZIP code 9,573. I . _ _ _ _ _ _ _ _ _ _ ______. 6a Ordinary dividends DELAWARE OPERATION ASSOC. , LLC BUFFALO CENTER FOR REHAB. & NURSING -----------------. 4770 WHITE PLAINS ROAD 6b Qualified dividends BRONX, NY 10470 C IRS Center where partnership filed return 6c Dividend equivalents E-FILE 7 Royalties I D Check if this is a publicly traded partnership (PTP) I 8 Netshort-termcapitalgain (loss) 17 Altemativeminimumtax (AMT) items Part H Inforntation About the Partner E Partner's identifying number 9a Net long-termcapital gain (loss) a ----------------- 9b Collectibles (28%) gain (loss) KENNETH ROZENBERG 9c Unrecapturedsection 1250gain 18 Tax-exempt income and nondeductible expenses 10 Net section 1231 gain (loss) C 58,021. General partner or LLC ----------------- G x Limited partner or other member-manager LLC member 11 Other income (loss) H Domestic partner Foreign partner ___ _____________, 11 Whattype of entity is this partner? INDIVIDUAL 12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), checkhere ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 19 Distributions J Partner's share of profit, loss, and capital (see instructions): I - A _ _ _ _ _ _ _ _ _ _ _180,000. _ _ _ _ _ , Beginning Ending 12 Section 179 deduction Profit 90 % 90 % I Loss 90 % 90 % 13 Other deductions 20 Other information Capital 90 % 90 % A 2,065. I - A _ _ _ _ _ _ _ _ _ _ _ _ 9,573. _ _ _ _ , K Partner's share of liabilities: Beginning Ending 5,825,436. $ 191. 561. --- -------------·---1-------------- 5, 730, $ 7, 425, fimncing........ AB I 7, 389,912. 14 Self-employmentearnings (loss) L Partner's capital account analysis: * ISTMT -- - ------------- Beginning capital account............. $ 5, 132,286. Capital contributed during the year ..... $ Current year increase (decrease)....... $ 340, 677. *see attached statement for additional information. Withdrawals & distributions ............$ ( 180 , 000 . ) Ending capital account ................$ 5,292,963. Tax basis GAAP Section 704(b) book Other (explain) M Did the partner contribute property with a built-in gain or loss? Yes No "Yes," If attach statement (see instructions) BAA For Paperwork Reduction Act Notice, see Instructions for Forri 1065. Schedule K-1 (Form 1065) 201: PTPAo312LOS/31/18 FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023 NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023 DELAWARE OPERATION ASSOC., LLC 47-4126079 SCHEDULE K-1 (FORM 1065) 2018 SUPPLEMENTAL INFORMATION PAGE 2 BOX 20 OTHER INFORMATION CONTINUED FROM SCHEDULE K-1 AE 1,218,568. AF 7,417. Z -4,063. SUPPLEMENTAL INFORMATION DELAWARE OPERATION ASSOC., LLC IS A "SPECIFIED SERVICE TRADE OR BUSINESS" FOR PURPOSES OF COMPUTING THE QUALIFIED BUSINESS INCOME DEDUCTION. KENNETH ROZENBERG 7645 SPSL1201L 05/26/18 FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023 NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023 Fi5m8 Schedu K-1 Final K-1 Amended K-1 O Departrnentof the Treasury Partner's Share of 3urrent Year Income, InternalRevenueServce Forcalendaryear2018,or taxyear pm,g gg Deductions, Credism, and Other Items 1 Ordinary businessincome(loss) 15 Credits begnning / / 2018 ending -452. J I 6,384. . 2 Netrental real estateincome(loss) Partner's Share of Income, DeductNns, | etC. º See separate instructions. Credits, 3 Other net rental income(loss) 16 Foreign transactions Part I Information About the ---|--------------· Partnership 4 Guaranteed payments A Partnership's employer identification number 220,000. I _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _. 47-4126079 5 Interest income B Partnership's name, address, city, state, and ZIP code 1, 064. I . _ _ _ _ _ _ _ _ _ _ ______. 6a Ordinary dividends DELAWARE OPERATION ASSOC., LLC BUFFALO CENTER FOR REHAB. & NURSING -----------------. 4770 WHITE PLAINS ROAD 6b Qualified dividends BRONX, NY 10470 I C IRS Center where partnership filed return 6c Dividend equivalents E-FILE 7 Royalties I D Check if this is a publicly traded partnership (PTP) I 8 Netshort-termcapitalgain (loss) 17 Altemativeminimumtax (AMT) items Part H Information About the Partner E Partner's identifying number 9a Net long-termcapital gain (loss) a ----------------- 9b Collectibles (28%) gain (loss) JEFFERY SICKLICK 9c Unrecapturedsection 1250gain 18 Tax-exempt income and nondeductible expenses 10 Net section 1231 gain (loss) C 4 47 . General partner or LLC Limited partner or other - - - - - - - - - - - - - 6, - - - - G member-manager LLC member 11 Other income (loss) H Domestic partner Foreign partner ___ __________ _ __. 11 Whattype of entity is this partner? INDIVIDUAL 12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.), checkhere ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . 19 Distributions J Partner's share of profit, loss, and capital (see instructions): I - A 20, 000. _ _ _ _ _ _ _ _ _ _ _____.. Beginning Ending 12 Section 179 deduction Profit 10 % 10 % I Loss 10 % 10 % 13 Other deductions 20 Other information Capital 10 10 . _A _ _ _ _ _ _ _ _ _ _ _ _230. _ _ . - A _ _ _ _ _ _ _ _ _ _ _ _ 1,064. _ _ _ _ . K Partner's share of liabilities: Beginning Ending 647,271. anaurse...... $ 636,688. 062. --- ------------- ---1-------------- $ 825, ouaMalnonrecause I financing........ AB I 821,101. 14 Self-employmentearnings (loss) L Partner's capital account analysis: * ISTMT ---A ------------- 220, 000. Beginning capital account.............$ 585,140. Capital contributed during the year ..... $ I Current year increase (decrease).......$ 37, 852 . *See attached statement for additional information. Withdrawals & distributions ............$ ( 20, 000.) Ending capital account ................ $ 602, 992. Tax basis GAAP Section 704(b) book Other (explain) M Did the partner contribute property with a built-in gain or loss? Yes No "Yes," If attach statement (see instructions) BAA For Paperwork Reduction Act Notice, see Instructions for Forri 1065. Schedule K-1 (Form 1065) 201: PTPAo312LOS/31/18 FILED: NEW YORK COUNTY CLERK 06/28/2023 02:27 PM INDEX NO. 451549/2023 NYSCEF DOC. NO. 159 RECEIVED NYSCEF: 06/28/2023 DELAWARE OPERATION ASSOC., LLC 47-4126079 SCHEDULE K-1 (FORM 1065) 2018 SUPPLEMENTAL INFORMATION PAGE 2 BOX 20 OTHER INFORMATION CONTINUED FROM SCHEDULE K-1 AE 135,397. AF 824. Z -452. SUPPLEMENTAL INFORMATION DELAWARE OPERATION ASSOC., LLC IS A "SPECIFIED SERVICE TRADE OR BUSINESS" FOR PURPOSES OF COMPUTING THE QUALIFIED BUSINESS INCOME DEDUCTION. JEFFERY SICKLICK 9293 SPSL1201L 05/26/18