Trial Exhibit List

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ----------------------------------------------------x : : In re: : : CITY OF DETROIT, MICHIGAN, : Debtor. : Chapter 9 Case No. 13-53846 Hon. Steven W. Rhodes : ----------------------------------------------------x STIPULATION TO ENTRY OF JOINT FINAL PRETRIAL ORDER BY DEBTOR AND CERTAIN PLAN OBJECTORS Pursuant to Local Bankruptcy Rule 7016-1 and paragraph 6(c) of the Eighth Amended Order Establishing Procedures, Deadlines and Hearing Dates Relating to the Debtor’s Plan of Adjustment (Aug. 13, 2014) [Dkt. 6699], (a) the City of Detroit, Michigan (the “City”), the proponent of the Sixth Amended Plan for the Adjustment of Debts of the City of Detroit (Aug. 20, 2014) [Dkt. 6908] (as it may be further amended, modified or supplemented, and including all exhibits and attachments thereto, the “Plan”), (b) certain supporters of the Plan (collectively with the City, the “Plan Supporters”), including The Detroit Institute of Arts, a Michigan nonprofit corporation (the “DIA Corp.”), the Official Committee of Retirees of the City of Detroit (the “Committee”), and the Police and Fire 1 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 1 of 393 Retirement System of the City of Detroit and the General Retirement System of the City of Detroit (together, the “Retirement Systems”), and (c) certain objectors to the Plan (collectively, the “Objectors”), including (i) Syncora Guarantee Inc. and Syncora Capital Assurance Inc. (together, “Syncora”), (ii) Financial Guaranty Insurance Company (“FGIC”), (iii) Assured Guaranty Municipal Corporation (“Assured”), (iv) National Public Finance Guarantee Corporation (“National”), (v) Berkshire Hathaway Assurance Corporation (“BHAC”), (vi) U.S. Bank National Association, as Indenture Trustee for the DWSD Bonds (the “Trustee”, and together with Assured, and National and BHAC, the “DWSD Parties”), (vii) Wilmington Trust, National Association, as successor contract administrator (“WTNA”), (viii) the Ad Hoc COPs Holders , (ixviii) International Union, UAW (“UAW”), (ix) the County of Wayne, Michigan, (xi) the County of Oakland, Michigan, and (xii) the County of Macomb, Michigan, by and through its County Agency, Anthony V. Marrocco, the Macomb County Public Works Commissioner, and the Macomb Interceptor Drain Drainage District (“Macomb Parties”), have conferred and, as indicated by the signatures of counsel below, hereby stipulate to entry of the Joint Final Pretrial Order attached hereto as Exhibit 1 and move the Court for its entry. 2 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 2 of 393 Dated: August 25, 2014 Respectfully submitted, /s/ Bruce Bennett Bruce Bennett (CA 105430) JONES DAY 555 South Flower Street Fiftieth Floor Los Angeles, California 90071 Telephone: (213) 243-2382 Facsimile: (213) 243-2539 [email protected] David G. Heiman (OH 0038271) Heather Lennox (OH 0059649) JONES DAY North Point 901 Lakeside Avenue Cleveland, Ohio 44114 Telephone: (216) 586-3939 Facsimile: (216) 579-0212 [email protected] [email protected] Thomas F. Cullen, Jr. (DC 224733) Gregory M. Shumaker (DC 416537) Geoffrey S. Stewart (DC 287979 JONES DAY 51 Louisiana Ave., N.W. Washington, D.C. 20001 Telephone: (202) 879-3939 Facsimile: (202) 626-1700 [email protected] [email protected] [email protected] /s/ James H.M. Sprayregen, P.C. James H.M. Sprayregen, P.C. Ryan Blaine Bennett Stephen C. Hackney KIRKLAND & ELLIS LLP 300 North LaSalle Chicago, Illinois 60654 Telephone: (312) 862-2000 Facsimile: (312) 862-2200 E-mail: [email protected] E-mail: [email protected] E-mail: [email protected] - and – Stephen M. Gross David A. Agay Joshua Gadharf MCDONALD HOPKINS PLC 39533 Woodward Avenue Bloomfield Hills, MI 48304 Telephone: (248) 646-5070 Facsimile: (248) 646-5075 E-mail: [email protected] E-mail: [email protected] E-mail: [email protected] Counsel for Syncora Guarantee Inc. and Syncora Capital Assurance Inc. 3 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 3 of 393 Robert S. Hertzberg (P30261) Deborah Kovsky-Apap PEPPER HAMILTON LLP 4000 Town Center Suite 1800 Southfield, MI 48075 Telephone: (248) 359-7300 Facsimile: (248) 359-7700 [email protected] [email protected] /s/ Alfredo R. Pérez Alfredo R. Pérez WEIL, GOTSHAL & MANGES LLP 700 Louisiana Street, Suite 1700 Houston, TX 77002 Telephone: (713) 546-5000 Facsimile: (713) 224-9511 Email: [email protected] – and – Ernest J. Essad Jr. Mark R. James WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, P.C. 280 North Old Woodward Avenue, Suite 300 _By: /s/ Robert D. Gordon Birmingham, MI 48009 Telephone: (248) 642-0333 Robert D. Gordon (P48627) Jennifer K. Green (P69019) Shannon L. Facsimile: (248) 642-0856 Email: [email protected] Deeby (P60242) Email: [email protected] 151 South Old Woodward Avenue Suite 200 Attorneys for Financial Guaranty Insurance Birmingham, Michigan 48009 Company Telephone: (248) 988-5882 Facsimile: (248) 988-2502 By: /s/ Lawrence A. Larose [email protected] Lawrence A. Larose [email protected] Samuel S. Kohn [email protected] Robert A. Schwinger Eric Daucher Counsel to the Police and Fire Retirement System of the City of Detroit CHADBOURNE & PARKE LLP 30 Rockefeller Plaza and the General Retirement System of New York, NY 10012 the City of Detroit Telephone: (212) 408-5100 [email protected] [email protected] [email protected] [email protected] Counsel for the City of Detroit, Michigan Attorneys for Assured Guaranty Municipal Corp. 4 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 4 of 393 By: /s/ Claude Montogomery Claude Montgomery Carole Neville DENTONS US LLP 1221 Avenue of the Americas New York, New York 10020 Tel: (212) 768-6700 Fax: (212) 768-6800 [email protected] [email protected] Sam Alberts Dan Barnowski DENTONS US LLP 1301 K Street, NW, Suite 600 East Tower Washington, DC 20005 Tel: (202) 408-6400 Fax: (202) 408-6399 [email protected] [email protected] BROOKS WILKINS SHARKEY & TURCO PLLC Matthew E. Wilkins Paula A. Hall 401 South Old Woodward, Suite 400 Birmingham, Michigan 48009 Direct: (248) 971-1711 Cell: (248) 882-8496 Fax: (248) 971-1801 [email protected] [email protected] By: /s/ Guy S. Neal Jeffrey E. Bjork Gabriel MacConaill SIDLEY AUSTIN LLP 555 West Fifth Street, Suite 4000 Los Angeles, California 90013 Telephone: (213) 896-6000 [email protected] [email protected] James F. Bendernagel, Jr. Guy S. Neal SIDLEY AUSTIN LLP 1501 K Street, N.W. Washington, D.C. 20005 Telephone: (202) 736-8041 [email protected] [email protected] - and – Louis P. Rochkind (P24121) Paul R. Hage (P70460) JAFFE RAITT HEUER & WEISS, P.C. 27777 Franklin Road, Suite 2500 Southfield, MI 48034-8214 Telephone: (248) 351-3000 [email protected] Counsel for National Public Finance Guarantee Corp. Attorneys for the Official Committee of Retirees of the City of Detroit, Michigan 5 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 5 of 393 HONIGMAN MILLER SCHWARTZ AND COHN LLP By:/s/Arthur T. O’Reilly Arthur T. O’Reilly (P70406) Jason R. Abel (P70408) Scott B. Kitei (P78064) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 Telephone: (313) 465-7628 Facsimile: (313) 465-7629 Email: [email protected] /s/ My Chi To________________ DEBEVOISE & PLIMPTON LLP M. Natasha Labovitz My Chi To 919 Third Avenue New York, New York 10022 Telephone: (212) 909-6000 Facsimile: (212) 909-6836 [email protected] [email protected] and Attorneys for Berkshire Hathaway Assurance Corporation CRAVATH, SWAINE & MOORE LLP Richard Levin Worldwide Plaza 825 Eighth Avenue New York, NY 10019-7475 Telephone: (212) 474-1000 Attorneys for The Detroit Institute of Arts By: /s/ David E. Lemke David E. Lemke (TN13586) Paul S. Davidson (TN11789) Heather J. Hubbard (TN23699) Courtney M. Rogers (TN25664) WALLER LANSDEN DORTCH & DAVIS, LLP 511 Union Street, Suite 2700 Nashville, Tennessee 37219 Telephone: (615) 244-6380 Fax: (615) 244-6804 [email protected] [email protected] [email protected] [email protected] – and – 6 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 6 of 393 Robert J. Diehl, Jr. (MI31264) Jaimee L. Witten (P70068) BODMAN PLC 1901 St. Antoine Street, 6th Floor Detroit, Michigan 48226 Telephone: (313) 3937597 Fax: (313) 393-7579 [email protected] [email protected] Counsel for U.S. Bank National Association, as Indenture Trustee for the DWSD Bonds By: /s/ Heath D. Rosenblat Kristin K. Going, Esq. Heath D. Rosenblat, Esq. DRINKER BIDDLE & REATH LLP 1177 Avenue of the Americas, 41st Floor New York, New York 10036-2714 E-mail: [email protected] E-mail: [email protected] Telephone: (212) 248-3140 -andDirk H. Beckwith, Esq. (P35609) FOSTER SWIFT COLLINS & SMITH, P.C. 32300 Northwestern Highway, Suite 230 Farmington Hills, Michigan 48334-1471 E-mail: [email protected] Telephone: (248) 539-9918 Counsel for Wilmington Trust, National Association, as Successor Contract Administrator 7 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 7 of 393 By: /s/Kenneth E. Noble KATTEN MUCHIN ROSENMAN LLP Kenneth E. Noble John J. Ramirez 575 Madison Avenue New York, NY 10022-2585 Tel: (212) 715-9393 E-mail: [email protected] John. [email protected] Counsel for Deutsche Bank AG, London By: /s/ Deborah L. Fish ALLARD & FISH, P.C. Deborah L. Fish 2600 Buhl Building 535 Griswold Detroit, MI 48226 Telephone: (313) 961-6141 Facsimile: (313) 961-6142 - and KRAMER LEVIN NAFTALIS & FRANKEL LLP Thomas Moers Mayer Jonathan M. Wagner 1177 Avenue of the Americas New York, New York 10036 Telephone: (212) 715-9100 Facsimile: (212) 715-8000 Counsel for Dexia Crédit Local and Dexia Holdings, Inc., Panning Capital Management, LP, on behalf of funds and accounts managed by it, Monarch Alternative Capital LP, on behalf of funds and accounts managed by it, Bronze Gable, L.L.C., Aurelius Capital Management, LP, on behalf of its 8 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 8 of 393 managed entities, Stone Lion Capital Partners L.P., on behalf of funds and accounts managed by it and BlueMountain Capital Management, LLC on behalf of funds and accounts managed by it By: /s/ Babette Ceccotti Babette Ceccotti Peter D. DeChiara Cohen, Weiss and Simon LLP 330 West 42nd Street New York, New York 10036-6976 T: 212-563-4100 F: 212-695-5436 [email protected] - and – Niraj R. Ganatra (P63150) 8000 East Jefferson Avenue Detroit, Michigan 48214 T: (313) 926-5216 F: (313) 926-5240 [email protected] Attorneys for International Union, UAW 9 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 9 of 393 By: /s/ Max J. Newman Max J. Newman (P51483) Beth Gotthelf (P38951) BUTZEL LONG, a professional Corporation Stoneridge West 41000 Woodward Ave Bloomfield Hills, MI 48304 (248) 258-2907 [email protected] Attorneys for Wayne County By: /s/ Joseph M. Fischer Joseph M. Fischer (P13452) Robert A. Weisberg (P26698) Christopher Grosman (P58693) Carson Fischer, P.L.C. 4111 Andover Road, West – Second Floor Bloomfield, Michigan 48302-1924 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Email: [email protected] [email protected] [email protected] Counsel for Oakland County, Michigan By: /s/ Sara K. MacWilliams Sara K. MacWilliams (P67805) Jaye Quadrozzi (P71646) Young & Associates 27725 Stansbury Blvd., Suite 125 Farmington Hills, MI 48334 Telephone: (248) 353-8620 Email: [email protected] [email protected] [email protected] Co-counsel for Oakland County, Michigan 10 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 10 of 393 By: /s/ Allan S. Brilliant Allan S. Brilliant Stephen M. Wolpert DECHERT LLP 1095 Avenue of the Americas New York, NY 10016 Telephone: (212) 698-3500 Facsimile: (212) 698-3599 [email protected] [email protected] Attorneys for County of Macomb, Michigan by and through its County Agency, Anthony V. Marrocco, the Macomb County Public Works Commissioner, and the Macomb Interceptor Drain Drainage District 11 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 11 of 393 SUMMARY OF ATTACHMENTS The following documents are attached to this Stipulation to Entry of Joint Pretrial Order by Debtor and Certain Plan Objectors, labeled in accordance with Local Rule 9014-1(b). Exhibit 1 Proposed Form of Order Exhibit 2 Notice [Notice Not Required] Exhibit 3 None [Brief Not Required] Exhibit 4 Certificate of Service [To Be Separately Filed] 1 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 12 of 393 EXHIBIT 1 UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ----------------------------------------------------x : : In re: : CITY OF DETROIT, MICHIGAN, Debtor. : : : Chapter 9 Case No. 13-53846 Hon. Steven W. Rhodes : ----------------------------------------------------x JOINT FINAL PRETRIAL ORDER Having been advised in the premises and having considered the Stipulation to Entry of Joint Final Pretrial Order by Debtor and Certain Plan Objectors (the “Stipulation”), the Court hereby GRANTS the Stipulation and enters the following Pretrial Order.1 The Court hereby finds and determines as follows: 1 Capitalized terms not otherwise defined herein have the meanings given to them in the Plan (as such term is defined below). 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 13 of 393 I. JURISDICTION A. Plan Supporters The City of Detroit, Michigan (the “City”), The Detroit Institute of Arts, a Michigan nonprofit corporation (the “DIA Corp.”), the Official Committee of Retirees of the City of Detroit (the “Committee”), and the Police and Fire Retirement System of the City of Detroit and the General Retirement System of the City of Detroit (together, the “Retirement Systems”) (collectively, the “Plan Supporters”) assert that this Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2). Venue for this matter is proper in this District pursuant to 28 U.S.C. §§ 1408 and 1409. B. Objectors (as defined in the Stipulation to Entry of Joint Final Pretrial Order by Debtor and Certain Plan Objectors) Objectors’ concur with the Plan Supporters’ assertion of jurisdiction. II. STATEMENT OF CLAIMS A. Plan Supporters’ Statement of Claims 1. The City’s Statement of Claims The City refers to, and incorporates herein by reference, the following briefs for its Statement of Claims: (a) Consolidated Reply to Certain Objections to Confirmation of Fourth Amended Plan for the Adjustment of Debts of the City of Detroit [Dkt. 5034]; (b) Debtor’s Supplemental Brief on Legal Issues Relating to 3 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 14 of 393 Confirmation of Fourth Amended Plan for the Adjustment of Debts of the City of Detroit [Dkt. 5707]; (c) City’s Supplemental Brief Regarding Standing of Syncora to Raise Certain Objections to Confirmation [Dkt. 6010]; and (d) Consolidated (A) Pretrial Brief in Support of Confirmation of Corrected Sixth Amended Plan for the Adjustment of Debts of the City of Detroit and (B) Response to (I) Objections Filed by Individual Retirees and (II) Supplemental Objections [to be filed Aug. 27, 2014]. 2. The Committee’s Statement of Claims The Committee further refers to, and incorporates herein by reference, the following briefs for its Statement of Claims: (a) Memorandum of Official Committee of Retirees of the City of Detroit Addressing Issue Nos. 4,5,6,9 & 10 from the June 5, 2014 Court Order Identifying Legal Issues [Dkt. 5709]; (b) Official Committee of Retirees’ Memorandum of Law in Support of Confirmation of Fifth Amended Plan for Adjustment of Debts Filed by the City of Detroit, Michigan [Dkt. 6508]; (c) The Official Committee of Retirees Reservation of Rights with Respect to the Confirmation of the Corrected Fifth Amended Plan for Adjustment of Debts for the City of Detroit [Dkt. 6675]; (d) Official Committee of Retirees’ Supplemental Brief in Support of Confirmation of the City’s Plan for the Adjustment of Debts [Dkt. insert ]; and (e) Official Committee of Retirees’ Pretrial 4 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 15 of 393 Brief in Support of Confirmation of Fifth Amended Plan for Adjustment of Debts Filed by the City of Detroit, Michigan [to be filed Aug. 27, 2014 ]. 3. The DIA Corp.’s Statement of Claims The DIA Corp. refers to, and incorporates herein by reference, the following briefs for its Statement of Claims: (a) Response of the Detroit Institute of Arts to Objections to the City’s Amended Plan of Confirmation [Dkt. 5054]; and (b) Pretrial Brief of the Detroit Institute of Arts in Support of Confirmation of the Corrected Sixth Amended Plan for the Adjustment of Debts of the City of Detroit [to be filed Aug. 27, 2014]. 4. The Retirement Systems’ Statement of Claims The Retirement Systems refer to, and incorporate herein by reference, the following briefs for their Statement of Claims: (a) Joinder of Detroit Retirement Systems in Certain Arguments of the Official Committee of Retirees and of the City of Detroit Regarding Issue Nos. 5, 9, and 10 from the June 5, 2014, Court Order Identifying Legal Issues [Dkt. 5959]; (b) Corrected Brief of the Detroit Retirement Systems in Support of Proposed Treatment of Pension Claims Under "Alternative A" of the Corrected Fifth Amended Plan for Adjustment of Debts of the City of Detroit and Statement of Reservations [Dkt. 6520]; (c) Corrected Limited Objection of the Detroit Retirement Systems to the Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit (July 29, 2014) [Dkt. 6676]; (d) 5 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 16 of 393 Supplemental Brief of the Detroit Retirement Systems in Response to Certain Supplemental Objections to the Fifth Amended Plan [Dkt. 6762]; and (e) the Retirement Systems’ Pretrial Brief in Support of Plan Confirmation of Fifth Amended Plan of Adjustment of Debts filed by the City of Detroit, Michigan [to be filed Aug. 27, 2014]. B. Objectors’ Statement of Claims 1. Syncora’s Statement of Claims Syncora Guarantee Inc. and Syncora Capital Assurance Inc. (together, “Syncora”) refers to, and incorporates herein by reference, the following briefs for its Statement of Claims: (a) Syncora’s Proof of Claim served on February 21, 2014; (b) Syncora’s Objection to the Debtor’s Plan of Adjustment [Dkt. 4679]; (c) Syncora’s First Supplemental Objection Regarding Certain Legal Issues Relating to Confirmation [Dkt. 5706]; (d) Syncora’s Supplemental Brief Regarding Its Standing to Object to Plan Confirmation [Dkt. 6009]; (e) Syncora’s Second Supplemental Objection to the Debtor’s Plan of Adjustment [Dkt. 6651]; and (f) Syncora’s Pre-Trial Brief [Dkt. ____, to be filed Aug. 27, 2014]. 2. FGIC’s Statement of Claims Financial Guaranty Insurance Company (“FGIC”) refers to, and incorporates herein by reference, the following for its Statement of Claims: (a) Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the 6 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 17 of 393 City of Detroit, dated May 12, 2014 [Dkt. 4660]; (b) Supplemental Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit, dated August 12, 2014 [Dkt. 6674]; (c) Financial Guaranty Insurance Company’s Pretrial Brief in Support of Objection to Plan for the Adjustment of Debts of the City of Detroit [to be filed Aug. 27, 2014]; and (d) Joint Pretrial Brief in Support of Objection to DIA Settlement [to be filed Aug. 27, 2014]. 3. WTNA’s Statement of Claims Wilmington Trust, National Association, as successor contract administrator (“WTNA”) refers to, and incorporates herein by reference, the following for its Statement of Claims: (a) WTNA’s Proofs of Claim Nos. 1120, 1136, 1138 and 1197 filed on February 19, 2014; (b) Joinder to Objection of Certain COPs Holders and Limited Objection of Wilmington Trust, National Association, as Successor Contract Administrator, to the Fourth Amended Plan for the Adjustment of Debts of the City of Detroit (May 12, 2104)[Dkt. 4656]; (c) Joinder to Supplemental Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City Of Detroit and Supplemental Limited Objection of Wilmington Trust, National Association, Successor Contract Administrator (Aug. 12, 2014) [Dkt. 6678]; (d) Joinder to (A) Financial Guaranty Insurance Company’s Pretrial Brief in Support of Objection to Plan for the Adjustment of 7 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 18 of 393 Debts of the City of Detroit and (B) Cops Holders’ Pre-Trial Memorandum of Law in Opposition to Confirmation of the Sixth Amended Plan for the Adjustment of Debts of the City of Detroit and Limited Pretrial Brief in Support of Objection of Wilmington Trust, National Association, as Successor Contract Administrator (Aug. 27, 2014) [Dkt. insert]; and (e) Joint Pretrial Brief in Support of Objection to DIA Settlement, (Aug. 27, 2014) [Dkt. ____]. 4. The DWSD Parties’ Statement of Claims Assured Guaranty Municipal Corporation (“Assured”), National Public Finance Guarantee Corporation (“National”), Berkshire Hathaway Assurance Corporation (“BHAC”), and U.S. Bank National Association, as Indenture Trustee for the DWSD Bonds (the “Trustee”, and together with Assured, National and BHAC, the “DWSD Parties”) refer to, and incorporate herein by reference, the following briefs for the DWSD Parties’ Claims: (a) Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit (May 5, 2014) [Dkt. 4674]; (b) Brief Of Assured Guaranty Municipal Corp. In Response To Issue Number 7 In Order Identifying Legal Issues, Establishing Supplemental Briefing Schedule And Setting Hearing Dates And Procedures [Dkt. 5704]; (c) Supplemental Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Corrected Fifth Amended Plan For The Adjustment Of Debts Of The City Of Detroit (July 29, 2014) [Dkt. 8 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 19 of 393 6677]; (d) National Public Finance Guarantee Corporation’s Objection To Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 4665]; (e) National Public Finance Guarantee Corporation’s Supplemental Brief Regarding Legal Issue #7 [Dkt. 5703]; (f) National Public Finance Guarantee Corporation’s Joinder To The Supplemental Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Corrected Fifth Amended Plan For The Adjustment Of Debts Of The City Of Detroit (July 29, 2014) [Dkt. 6687]; (g) Objection Of Berkshire Hathaway Assurance Corporation To Confirmation Of Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 4657]; (h) Joinder By Berkshire Hathaway Assurance Corporation In Supplemental Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Corrected Fifth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 6680]; (i) The DWSD Bond Trustee’s Objection To The City’s Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 4647]; (j) Joint Supplemental Brief Of The DWSD Bond Trustee And The Ad Hoc Committee Of DWSD Bondholders Regarding Legal Issue No. 4 And Joinder To The Supplemental Briefs Of Assured Guaranty Municipal Corp. And National Public Finance Guarantee Corporation Regarding Legal Issue No. 7 [Dkt. 5705]; (k) Joinder of the DWSD Bond Trustee to the Supplemental Objection of Assured Guaranty Municipal Corp. to Confirmation of Corrected Fifth Amended Plan for 9 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 20 of 393 the Adjustment of Debts of the City of Detroit (July 29, 2014) [Dkt. 6679], (l) DWSD Parties’ Statement In Response To Court’s Notice Of Proposed Order Identifying Legal Issues, Establishing Briefing Schedule And Setting Hearing And Procedures [Dkt. 5225], (m) DWSD Parties’ Statement In Response To Court’s Order Regarding Identifying Legal Issues Relating To Confirmation [Dkt. 5038]; and (l) Pre-Trial Brief of DWSD Parties (to be filed at an as yet undetermined future date)2 [Dkt. ____]. 5. The Ad Hoc COPs Holders’ Statement of Claims The Ad Hoc COPs Holders3 refer to, and incorporate herein by reference, the following for its Statement of Claims: (a) Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit (May 12, 2014) [Dkt. 4660]; (b) Supplemental Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit (Aug. 12, 2014) [Dkt. 6674]; (c) Financial Guaranty Insurance Company’s Pretrial Brief in Support of Objection to Plan for the Adjustment of Debts of the City of Detroit (Aug. 27, 2014)[Dkt. ___ ]; (d) Joint Pretrial Brief in Support of Objection to DIA 2 The City and the DWSD Parties entered a stipulation that would, inter alia, postpone the deadline for the DWSD Parties to file their pre-trial brief. [Dkt. 6875]. This Court approved the stipulation on August 19, 2014. [Dkt. 6884]. 3 The “Ad Hoc COPs Holders” are: Dexia Crédit Local and Dexia Holdings, Inc.; Panning Capital Management, LP, on behalf of funds and accounts managed by it; Monarch Alternative Capital LP, on behalf of funds and accounts managed by it; Bronze Gable, L.L.C.; Aurelius Capital Management, LP, on behalf of its managed entities; Stone Lion Capital Partners L.P., on behalf of funds and accounts managed by it; BlueMountain Capital Management, LLC, on behalf of funds and accounts managed by it; and Deutsche Bank AG, London. 10 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 21 of 393 Settlement (Aug. 27, 2014) [Dkt.___ ]; (e) COPs Holders’ Objection to Confirmation of the Fourth Amended Plan for the Adjustment of Debts of the City of Detroit, (May 12, 2014) [Dkt. 4653]; and (f) COPs Holders’ Pre-Trial Memorandum of Law in Opposition to Confirmation of the Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit (Aug. 27,2014) [Dkt. ____]. 6. The UAW’s Statement of Claims The International Union, UAW (“UAW”) refers to, and incorporates herein by reference, the following for its Statement of Claim: (a) the Objection of International Union, UAW to Fifth Amended Plan for the Adjustment of Debts of the City of Detroit filed on August 1, 2015 [Dkt. 6464]; and (b) the Pretrial Brief of International Union, UAW in Support of Objection to Plan Confirmation filed August 27, 2014. 7. Wayne County’s Statement of Claims The County of Wayne, Michigan, has set forth the grounds for its objections to the Plan in the following documents which are hereby referred to and incorporated herein by reference: (a) Wayne County’s Brief Regarding Its Standing to Raise Objections to The Debtor’s Fourth Amended Plan of Adjustment (June 27, 2014)[Dkt. 5627], and (b) Wayne County’s Concurrence In, and Adoption of, The Objections of Macomb County [Dkt. 4636] and Oakland County 11 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 22 of 393 [Dkt. 4627] to Confirmation of the Debtor’s Fourth Amended Plan of Adjustment [Dkt. 4663]. 8. Oakland County’s Statement of Claims The County of Oakland, Michigan, has set forth the grounds for its objections to the Plan in the following documents which are hereby referred to and incorporated herein by reference: (a) Oakland County’s Objection to Confirmation of the City of Detroit, Michigan’s Proposed Fourth Amended Plan of Adjustment [Dkt. 4627]; (b) Oakland County’s Brief on Standing Pursuant to Court’s June 5, 2014 Order Identifying Legal Issues, Establishing Supplemental Briefing Schedule and Setting Hearing Dates and Procedures [Dkt. 5694]; (c) Oakland County’s Supplemental Objection to Confirmation of the City of Detroit, Michigan’s Proposed Plan of Adjustment [Dkt. 6648]; and (d) Pre-Trial Brief of Oakland County [Dkt. ____]. 9. The Macomb Parties’ Statement of Claims The County of Macomb, Michigan, a Michigan Constitutional corporation, by and through its County Agency, Anthony V. Marrocco, the Macomb County Public Works Commissioner (“Macomb”), and Macomb Interceptor Drain Drainage District (the “MIDDD,” and together with Macomb, the “Macomb Parties”), have set forth the grounds for their objections to the Plan in the following documents which are hereby referred to and incorporated herein by reference: (a) 12 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 23 of 393 Objection of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, and The Macomb Interceptor Drain Drainage District To Fourth Amended Plan For The Adjustment of Debts of The City of Detroit and The Assumption of Sewer Contracts [Dkt. 4636]; (b) Brief In Support of Standing of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, To Object To Fourth Amended Plan For The Adjustment of Debts of The City Of Detroit [Dkt. 5692]; (c) Supplemental Objection of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, and The Macomb Interceptor Drain Drainage District To Fifth Amended Plan For The Adjustment of Debts of The City of Detroit and The Assumption of Sewer Contract [Dkt. 6666]; and (d) Pre-Trial Brief of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner and The Macomb Interceptor Drain Drainage District [Dkt. ___]. III. STIPULATED FACTS 1. Kevyn D. Orr was appointed “emergency financial manager” for the City by the Local Emergency Financial Assistance Loan Board created under the Emergency Municipal Loan Act, MCL §§ 141.931-141.942, on March 15, 2013, pursuant to Public Act 72 of 1990 of the State of Michigan, also known as the Local Government Fiscal Responsibility Act, MCL §§ 141.1201-141.1291 13 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 24 of 393 (“PA 72”). Mr. Orr formally took office as the emergency financial manager for the City under PA 72 on March 25, 2013. On March 28, 2013, the effective date of PA 436, PA 72 was repealed, and Mr. Orr became the Emergency Manager of the City pursuant to Sections 2(e) and 31 of PA 436 (MCL §§ 141.1542(e) and 141.1571). 2. On July 16, 2013, the Emergency Manager sent a letter to the Governor of Michigan (the “Governor”), recommending that the City file for protection under chapter 9 of title 11 of the United States Code (the “Bankruptcy Code”) pursuant to Section 18(1) of PA 436. 3. On July 18, 2013, the Governor sent a reply letter to the Emergency Manager stating that he authorized the City to commence a case under chapter 9 of the Bankruptcy Code. 4. On July 18, 2013, the City filed its Voluntary Petition for City of Detroit, Michigan [Dkt. 1], thereby commencing the above-captioned chapter 9 case (the “Chapter 9 Case”). 5. The Court has ruled that the City is qualified to be a debtor under section 109(c) of the Bankruptcy Code and meets the eligibility requirements to seek relief under chapter 9 in the Chapter 9 Case. See In re City of Detroit, 504 B.R. 97, 190-91 (Bankr. E.D. Mich. 2013). An appeal of that ruling is pending. See Police & Fire Ret. Sys. v. City of Detroit, No. 14-1208 (6th Cir.) 14 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 25 of 393 6. In the First Order Establishing Dates and Deadlines (Aug. 2, 2013) [Dkt. 280] (the “First Scheduling Order”), the Court required the City to file a plan of adjustment on or before March 1, 2014. 7. The City filed a Plan for the Adjustment of Debts of the City of Detroit on February 21, 2014 [Dkt. 2708], under section 941 of the Bankruptcy Code. 8. The City subsequently filed an Amended Plan for the Adjustment of Debts of the City of Detroit on March 31, 2014 [Dkt. 3380]; a Second Amended Plan for the Adjustment of Debts of the City of Detroit on April 16, 2014 [Dkt. 4140]; a Third Amended Plan for the Adjustment of Debts of the City of Detroit on April 25, 2014 [Dkt. 4271]; a Fourth Amended Plan for the Adjustment of Debts of the City of Detroit on May 5, 2014 [Dkt. 4392]; and a Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit on July 29, 2014 [Dkt. 6379]. 9. A Sixth Amended Plan for the Adjustment of Debts of the City of Detroit was filed on August 20, 2014 [Dkt. 6908] (the “Plan”). 10. Contemporaneous with the filing of each of the first five versions of the Plans listed in paragraphs 7 and 8 above, the City filed an accompanying draft of the Disclosure Statement. Disclosure Statements thus were filed on February 21, 2014 (related to the original Plan) [Dkt. 2709]; March 31, 15 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 26 of 393 2014 (related to the First Amended Plan) [Dkt. 3382]; April 16, 2014 (with respect to the Second Amended Plan) [Dkt. 4141]; April 25, 2014 (with respect to the Third Amended Plan) [Dkt. 4272]; and May 5, 2014 (with respect to the Fourth Amended Plan) [Dkt. 4391]. 11. On May 5, 2014, the Court entered an Order Approving the Proposed Disclosure Statement [Dkt. 4401]. The final version of the Disclosure Statement was filed on May 5, 2014 [Dkt. 4391]. 12. Consistent with the Court’s (a) Order (I) Establishing Procedures for Solicitation and Tabulation of Votes to Accept or Reject Plan of Adjustment and (II) Approving Notice Procedures Related to Confirmation of the Plan of Adjustment [Dkt. 2984], and (b) Order Establishing Supplemental Procedures for Solicitation and Tabulation of Votes to Accept or Reject Plan of Adjustment with Respect to Pension and OPEB Claims [Dkt. 4400], the City solicited acceptance of the Plan by various of the Classes of its creditors beginning on May 12, 2014. 13. The voting deadline was July 11, 2014. See Fifth Amended Order Establishing Procedures, Deadlines and Hearing Dates Relating to the Debtor’s Plan of Adjustment (June 9, 2014) [Dkt. 5259]. 14. The votes on the Plan were tabulated by Kurtzman Carson Consultants LLC (“KCC”), which served as the claims, noticing and balloting 16 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 27 of 393 agent for the City. See Declaration of Michael J. Paque Regarding the Solicitation and Tabulation of Votes on, and the Results of Voting With Respect to, Fourth Amended Plan for the Adjustment of Debts of the City of Detroit (July 21, 2014) [Dkt. 6179] (the “Paque Declaration”). 15. As set forth in the Paque Declaration and the Supplemental Paque Declaration, Classes 5, 7, 8, 10, 11, 12, 13, 17 and certain Impaired Classes of the DWSD Bond Claims have accepted the Plan in accordance with § 1126 of the Bankruptcy Code. See Paque Declaration at ¶¶ 26-27, 33-34, 43-44, Ex. B; Supplemental Declaration of Michael J. Paque Regarding the Solicitation and Tabulation of Votes on, and the Results of Voting with Respect to, Plan for the Adjustment of Debts of the City of Detroit (August 11, 2014)[Dkt. 6665] (the “Supplemental Paque Declaration”) at ¶¶ 7–11. In addition, certain Impaired Classes of the DWSD Bond Claims elected to receive New Existing Rate DWSD Bonds. See Paque Declaration at Ex. D. 16. Holders of Impaired Claims in Classes 9, 14, and 15 (collectively with Class 16, the “Rejecting Classes”) have voted to reject the Plan. Class 16 is deemed to have rejected the Plan because the holders of Claims in Class 16 are not anticipated to receive any Distributions under the Plan. See Paque Declaration at ¶ 26 (Class 9); ¶¶ 43 – 46 (Classes 14 and 15). In addition, no one 17 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 28 of 393 in Class 9 elected to participate in the Plan COP Settlement (as defined in the Fourth Amended Plan). Id. at Ex. D. 17. The Detroit Institute of Arts (the “Museum”) is a museum operated and managed by the DIA Corp. 18. The Museum houses an art collection containing over 60,000 19. The DIA Corp. was founded as the Detroit Museum of Art objects. (“DMA”) in 1885. 20. In 1997, the City and the DIA Corp. (at the time, known as the Founders Society Detroit Institute of Arts) entered into a twenty-year operating agreement. 21. The 1997 operating agreement is still in effect. 22. The remedy available to COP holders “is the same remedy that the Retirement Systems would have against the City if it failed to make its required annual payment to fund UAAL under the tradition funding mechanism.” (Offering Circular for Taxable COPs Series 2006 at 10.) 23. The City of Detroit has never had a county or state equalization factor other than 1.00. 18 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 29 of 393 24. City of Detroit employees belong to 28 unions and 47 bargaining units. These numbers do not include employees of the Detroit Library Commission, a separate municipal corporation under Michigan law. 25. Gabriel Roeder Smith has served as system actuary for the PFRS and GRS for over 70 years. 26. Gabriel Roeder Smith listed the UAAL for the PFRS as $415,605,320 in its annual actuarial report for the period ending June 30, 2013. 27. Gabriel Roeder Smith listed the UAAL for the GRS as $1,084,210,716 in its annual actuarial report for the period ending June 30, 2013. 28. In 2012, the City and the State negotiated a "Financial Stability Agreement" in an effort to achieve financial stability for the City and a stable platform for the City's future growth. 29. Unforeseen events and circumstances may occur affecting the City's future financial performance, resulting in those assumptions proving inaccurate and the City being unable to fulfill its obligations under the Plan. No guarantee can be made as to the City's future financial performance due to a variety of unforeseeable circumstances that may affect such performance. 30. In September 2013, President Obama's administration announced a planned investment of $300 million in public and private aid to the City. 19 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 30 of 393 31. The Michigan State Housing Development Authority has allocated $52 million to the City. 32. The City raised the corporate tax rate from 1% to 2% in 2012. 33. The City received statutory authority to raise the income tax rate in 2008 and 2009 to 3% on residents, 2% on corporations, and 1.5% percent on nonresidents working in the City. 34. When a creditor obtains a judgment against the City, the City can increase property taxes above statutory limits in order to pay the judgment pursuant to the Revised Judicature Act (Mich. Comp. Laws. 600.6093). 35. Judgments enforced under the Revised Judicature Act are enforced pari passu with one another. 36. The City has paid judgments in the past by increasing property 37. The City has exceeded statutory limits on property taxes to pay taxes. judgments in the past. 38. The City Income Tax Act (Act 284 of 1964) authorizes the State to collect municipal income taxes on behalf of the City. 39. The City has an agreement in principle with the State to “piggyback” tax collections. 20 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 31 of 393 40. A study by McKinsey found that the City failed to collect $155 million in income taxes in 2009. 41. The Detroit Water and Sewerage Department (“DWSD”) is a public service monopoly that provides the water supply and wastewater control and treatment services for the entire city of Detroit and neighboring southeastern Michigan communities throughout Wayne, Oakland, Macomb, St. Clair, Lapeer, Genesee, Washtenaw and Monroe counties. The 1,079-square-mile water service area, which includes Detroit and 127 suburban communities, makes up approximately 40 percent of the state's population. Wastewater service is also provided to a 946-square-mile area that encompasses Detroit and 76 neighboring communities. 42. DWSD is a department of the City. DWSD is also an Enterprise Fund of the City (consisting of two separate and discrete funds, the Water Supply system Fund and the Sewage Disposal System Fund). 43. DWSD is one of the largest municipal water and sewerage departments in the nation. 44. DWSD provides water service to approximately four million people in the City and surrounding southeast Michigan communities.4 4 The factual statement in this paragraph is taken from United States v. City of Detroit, 2013 WL 1282021, *3 (E.D. Mich. Mar. 27, 2013). 21 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 32 of 393 45. By Michigan statute, DWSD is a not-for-profit entity. Water and sewer rates are based on cost of service. 46. Section 123.141(2) of the Michigan Compiled Laws provides that the price charged by a city that contracts to sell water outside of its territorial limits “shall be at a rate which is based on the actual cost of service determined under the utility basis of ratemaking.” 47. Section 7-1203 of the Charter of the City of Detroit provides that “[a]ll moneys paid into the city treasury from fees collected for water, drainage or sewerage services shall be used exclusively for the payment of expenses incurred in the provision of these services….” 48. Oakland County is a party to several contracts with the City pursuant to which the City, through DWSD, provides water and sewer services for and on behalf of, Oakland County. 49. Macomb is a party to the Wastewater Disposal Services Contract dated as of September 30, 2009, between Macomb and Oakland Macomb Interceptor (“OMI”). OMI, in turn, is a party to the Wastewater Disposal Services Contract (the “OMI-Detroit Agreement”), dated October 22, 2009, between OMI and the City, by its Board of Water Commissioners. The OMI-Detroit Agreement provides that: (i) “Oakland and Macomb County … shall have the status and rights of Tier 1 Customers, including but not limited to participation on the Sewer 22 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 33 of 393 Steering Committee and all of its subcommittees and work groups,” and (ii) “Oakland County and Macomb County are intended third party beneficiaries of this Contract.” 50. On May 6, 1977, the United States Environmental Protection Agency (“EPA”) initiated suit against the City and the DWSD, alleging violations of the Clean Water Act, 33 U.S.C. § 1251 et seq. The violations alleged in that case, which were undisputed, involved DWSD’s wastewater treatment plan and its National Pollutant Discharge Elimination System permit.5 The commencement of this lawsuit began a 36 year period of federal oversight of the DWSD. 51. The 1977 case, styled United States v. City of Detroit, (the “Oversight Litigation”) was originally assigned to the Honorable John Feikens. On September 14, 1977, Judge Feikens entered a Consent Judgment in the Oversight Litigation, establishing a compliance schedule for DWSD to address and correct the Clean Water Act violations.6 5 The factual statements in this paragraph are taken from United States v. City of Detroit, 2013 WL 1282021, *1 (E.D. Mich. 2013). 6 The factual statements in this paragraph are taken from United States v. City of Detroit, 2013 WL 1282021, *1, 3 (E.D. Mich. 2013). 23 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 34 of 393 52. Judge Feikens retained jurisdiction in the Oversight Litigation until his retirement in 2010; shortly thereafter the case was transferred to the Honorable Sean Cox.7 53. Between 1977 and 2010, DWSD repeatedly fell out of compliance with the requirements of the 1977 Consent Judgment, and amendments thereto.8 54. DWSD’s long history of failing to comply with requirements of the Clean Water Act is well documented, most comprehensively in the myriad of compliance orders issued by Judge Cox in the Oversight Litigation. 55. Judge Cox noted in his September 9, 2011 Opinion and Order in United States v. City of Detroit: For the more than 34 years during which this action has been pending, the City and the DWSD have remained in a recurring cycle wherein the DWSD is cited for serious violations of its NPDES permit, the City and the DWSD agree to a detailed remedial plan aimed at compliance, but the DWSD is unable to follow the plan and is again cited for the same or similar violations. Although this Court has taken various measures, designed to eliminate the various impediments to compliance that have been identified by experts and acknowledged by the City, those measures have proven inadequate to achieve sustained compliance.9 7 The factual statements in this paragraph are taken from United States v. City of Detroit, 2013 WL 1282021, *1 (E.D. Mich. 2013). 8 The factual statements in this paragraph are taken from United States v. City of Detroit, 2013 WL 1282021, *3-6 (E.D. Mich. 2013). 9 The factual statements in this paragraph are taken from United States v. City of Detroit, 2012 WL 4757935, *3 (E.D. Mich. 2013). 24 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 35 of 393 56. In 2011 and 2012, the District Court entered orders in United States v. City of Detroit, E.D. Mich. Case No. 77-7110, concerning the governance of the DWSD. Those orders were incorporated into the DWSD’s by-laws. 57. Pursuant to the DWSD governance orders, among other things: (1) the Board of Water Commissioners, made up of four residents of Detroit, and one resident from each of the Counties, has sole authority for setting and approving wholesale water and sewerage rates, (2) the Director, upon authorization by the Board, has final authority to approve, among other things, the DWSD budget subject to the approval of rates by the Board, and (3) Board approval must be sought for procurements that exceed specified monetary thresholds. See By-Laws for the Detroit Water and Sewerage Department Board of Water Commissioners, Article XVIII. 58. A governance order entered by the District Court on September 9, 2011 provided for the establishment of a court-ordered “Root Cause Committee” to devise and propose a workable plan to address and remedy the underlying root causes of the DWSD’s inability to comply with its NPDES permit and the Clean Water Act. 59. The Root Cause Committee developed a plan of action, which was approved by the District Court in a November 4, 2011 order. The Root Cause Committee also developed a plan of clarification, which was approved and adopted 25 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 36 of 393 by the District Court in a December 14, 2012 order. The DWSD submitted a Final Director’s Report of Compliance on March 15, 2013. 60. Citing the DWSD’s operational and compliance progress, on March 27, 2013, the District Court issued an Order closing the Oversight Litigation. DWSD now operates under NPDES Permit No. MI0022802 issued March 1, 2013 (the “Permit”) and Administrative Consent Order No. ACO-00131 between DWSD and the Michigan Department of Environmental Quality, Water Resources Division, dated July 8, 2011, entered in the Oversight Litigation (the “ACO”). Both the Permit and the ACO contain operating, compliance, monitoring and implementation provisions and deadlines, all of which are designed to bring DWSD into compliance with state and federal law.10 61. The repayment of the City’s “equity” in the system was determined as a matter of fact as part of a Special Master Report commissioned by Judge Feikens in the District Court Case. See Report and Recommendations of the Masters, at 74-78, United States v. City of Detroit, Case No. 77-71100 [Dkt. 23762]. 62. On December 15, 2010, the United States filed a First Superseding Criminal Indictment against former Detroit Mayor Kwame Kilpatrick (“Mr. Kilpatrick”); Bobby W. Ferguson, a close friend of Mr. Kilpatrick; Bernard 10 The factual statements in this paragraph are taken from the City’s Motion to use Cash Collateral or to Obtain Credit (filed August 11, 2014)[ Dkt. 6644] at 18-19, ¶¶ 23-24. 26 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 37 of 393 Kilpatrick, Mr. Kilpatrick’s father; Victor M. Mercado, the former head of the DWSD; and several other persons, in United States of America v. Kilpatrick, et al., Case No. 10-20403 (E. D. Mich.). The indictment alleged criminal conduct by Mr. Kilpatrick and his associates in relation to a number of City projects, including that they engaged in a widespread scheme that resulted in overcharges to DWSD for time, labor and materials on certain DWSD projects undertaken between 2000-2009, including the DWSD project for the repair of the Macomb interceptor sewer at 15 Mile Road. 63. After a lengthy jury trial, Kwame Kilpatrick, Mr. Ferguson and Bernard Kilpatrick, were found guilty on various criminal charges. 64. Shortly after beginning his term on March 25, 2013, Kevyn Orr, the City’s Emergency Manager, asked his advisors to look into opportunities whereby the City could generate value from the City’s assets, including, without limitation, the DWSD’s assets. 65. Beginning in mid-to-late 2013, the City and the Counties discussed the creation of a Regional Authority to take over water and sewer service from the DWSD. 66. In January 2014, the City proposed to the Counties a memorandum of understanding (the “MOU”) that included a $47 million annual base lease payment from the Regional Authority to the City, and (2) the 27 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 38 of 393 assumption of the DWSD pension liabilities by the Regional Authority. Agreement was not reached as to, among other things, the amount of the lease payment and the Counties did not sign the MOU. 67. On or about March 25, 2014, the City distributed a Request for Information to potential private operators of the DWSD’s water and sewer systems, and requested proposals from private parties for a “public-private partnership of the operation and management of the Detroit Water and Sewage Disposal Systems” in the form of an operating and management agreement. 68. On November 21, 2013, the Court entered the Order Establishing Bar Dates for Filing Proofs of Claim and Approving Form and Manner of Notice Thereof [Dkt. 1782]. Pursuant to this order, MIDDD timely filed its proof of claim on May 5, 2014 (the “MIDDD Proof of Claim”), approximately one month prior to the June 3, 2014 bar date set for governmental claims. The MIDDD Proof of Claim asserts $26 million in liquidated, unsecured claims plus additional unliquidated claims (the “MIDDD Claim”). 69. On May 15, 2014, the City filed its objection to the MIDDD Proof of Claim (the “MIDDD Claim Objection”) [Dkt. 4961]. 70. On May 30, 2014, in accordance with the Solicitation Procedures Order, MIDDD filed the Motion for Temporary Allowance of Claim of the Macomb Interceptor Drain Drainage District Pursuant to Rule 3018(a) of 28 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 39 of 393 the Federal Rules of Bankruptcy Procedure for Purposes of Accepting or Rejecting the Debtor’s Fourth Amended Plan of Adjustment [Dkt. 5155]. 71. On June 13, 2014, the City filed objections to the Rule 3018 Motion. [Dkt. 5312]. On June 18, 2014, MIDDD filed its response to the MIDDD Claim Objection [Dkt. 5421]. On June 20, 2014, MIDDD filed its reply to the objections. [Dkt. 5498]. 72. On July 14, 2014, MIDDD submitted its brief in support of temporary allowance of the MIDDD Claim in the amount of $26 million for the purpose of voting to accept or reject the Plan [Dkt. 6016]. 73. On July 14, 2014, the City submitted its brief in support of its objections to the allowance of the MIDDD Claim for voting purposes [Dkt. 6015]. 74. A hearing on the allowance of the MIDDD claim was held on July 17, 2014. On July 21, 2014, the Court issued an order concluding “that the claim of MIDDD shall be valued at $26 million for voting purposes only.” [Dkt. 6162]. 75. In addition to these stipulations, an Order Approving Stipulation By and Between the City of Detroit, Michigan and the COPs Creditors Regarding Certain Facts and the Admission of Certain Exhibits for the Confirmation Trial (July 14, 2014)[Dkt. 6002] reflects the agreement of certain parties (as reflected in the Order) with respect to certain facts and exhibits. 29 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 40 of 393 IV. ISSUES OF FACT AND LAW TO BE LITIGATED A. Plan Supporters 1. The City’s Issues of Fact and Law To Be Litigated The City refers to, and incorporates herein by reference, the following briefs for the City’s Issues of Fact and Law to Be Litigated: (a) Consolidated Reply to Certain Objections to Confirmation of Fourth Amended Plan for the Adjustment of Debts of the City of Detroit [Dkt. 5034]; (b) the Debtor’s Supplemental Brief on Legal Issues Relating to Confirmation of Fourth Amended Plan for the Adjustment of Debts of the City of Detroit [Dkt. 5707]; (c) the City’s Supplemental Brief Regarding Standing of Syncora to Raise Certain Objections to Confirmation [Dkt. 6010]; and (d) the Consolidated (A) Pretrial Brief in Support of Confirmation of Corrected Sixth Amended Plan for the Adjustment of Debts of the City of Detroit and (B) Response to (I) Objections Filed by Individual Retirees and (II) Supplemental Objections. Objector’s Issues of Fact and Law to Be Litigated [Dkt.[Insert]] 2. The Committee’s Issues of Fact and Law to Be Litigated The Committee further refers to, and incorporates herein by reference, the following briefs for its Issues of Fact and Law To Be Litigated: (a) Memorandum of Official Committee of Retirees of the City of Detroit Addressing Issue Nos. 4,5,6,9 & 10 from the June 5, 2014 Court Order Identifying Legal Issues [Dkt. 30 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 41 of 393 5709]; (b) Official Committee of Retirees’ Memorandum of Law in Support of Confirmation of Fifth Amended Plan for Adjustment of Debts Filed by the City of Detroit, Michigan [Dkt. 6508]; (c) The Official Committee of Retirees Reservation of Rights with Respect to the Confirmation of the Corrected Fifth Amended Plan for Adjustment of Debts for the City of Detroit [Dkt. 6675]; (d) Official Committee of Retirees’ Supplemental Brief in Support of Confirmation of the City’s Plan for the Adjustment of Debts [Dkt. insert ]; and (e) Official Committee of Retirees’ Pretrial Brief in Support of Confirmation of Fifth Amended Plan for Adjustment of Debts Filed by the City of Detroit, Michigan [Dkt. insert ]. 3. The DIA Corp.’s Issues of Fact and Law to Be Litigated The DIA Corp. refers to, and incorporates herein by reference, the following briefs for the DIA Corp.’s Issues of Fact and Law to Be Litigated: (a) Response of the Detroit Institute of Arts to Objections to the City’s Amended Plan of Confirmation [Dkt. 5054]; and (b) Pretrial Brief of the Detroit Institute of Arts in Support of Confirmation of the Sixth Amended Plan for the Adjustment of Debts of the City of Detroit [to be filed Aug. 27, 2014]. 4. The Retirement Systems’ Issues of Fact and Law to Be Litigated The Retirement Systems refer to, and incorporate herein by reference, the following briefs for their Issues of Fact and Law to Be Litigated: (a) Joinder of Detroit Retirement Systems in Certain Arguments of the Official Committee of 31 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 42 of 393 Retirees and of the City of Detroit Regarding Issue Nos. 5, 9, and 10 from the June 5, 2014, Court Order Identifying Legal Issues [Dkt. 5959]; (b) Corrected Brief of the Detroit Retirement Systems in Support of Proposed Treatment of Pension Claims Under "Alternative A" of the Corrected Fifth Amended Plan for Adjustment of Debts of the City of Detroit and Statement of Reservations [Dkt. 6520]; (c) Corrected Limited Objection of the Detroit Retirement Systems to the Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit (July 29, 2014) [Dkt. No. 6676]; (d) Supplemental Brief of the Detroit Retirement Systems in Response to Certain Supplemental Objections to the Fifth Amended Plan [Dkt. 6762]; and (e) the Retirement Systems’ Pretrial Brief in Support of Plan Confirmation of Fifth Amended Plan of Adjustment of Debts filed by the City of Detroit, Michigan [Dkt. _____]. B. Objectors’ Issues of Fact and Law to Be Litigated 1. Syncora’s Issues of Fact and Law to Be Litigated Syncora refers to, and incorporates herein by reference, the following briefs for its Issues of Fact and Law to Be Litigated: (a) Syncora’s Proof of Claim (Feb. 21, 2014); (b) Syncora’s Objection to the Debtor’s Plan of Adjustment [Dkt. 4679]; (c) Syncora’s First Supplemental Objection Regarding Certain Legal Issues Relating to Confirmation [Dkt. 5706]; (d) Syncora’s Supplemental Brief Regarding Its Standing to Object to Plan Confirmation [Dkt. 6009]; (e) Syncora’s Second 32 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 43 of 393 Supplemental Objection to the Debtor’s Plan of Adjustment [Dkt. 6651]; and (f) Syncora’s Pre-Trial Brief [Dkt. ___, to be filed August 27, 2014]. 2. FGIC’s Issues of Fact and Law to Be Litigated FGIC refers to, and incorporates herein by reference, the following for its Issues of Fact and Law to Be Litigated: (a) Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit, (May 12, 2014) [Dkt. 4660]; (b) Supplemental Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit, (Aug. 12, 2014) [Dkt. 6674]; (c) Financial Guaranty Insurance Company’s Pretrial Brief in Support of Objection to Plan for the Adjustment of Debts of the City of Detroit, (Aug. 27, 2014) [Dkt. ____]; and (d) Joint Pretrial Brief in Support of Objection to DIA Settlement, (Aug. 27, 2014) [Dkt. ____]. 3. WTNA’s Issues of Fact and Law to Be Litigated WTNA refers to, and incorporates herein by reference, the following for its Issues of Fact and Law to Be Litigated: (a) WTNA’s Proofs of Claim Nos. 1120, 1136, 1138 and 1197 filed on February 19, 2014; (b) Joinder to Objection of Certain COPs Holders and Limited Objection of Wilmington Trust, National Association, as Successor Contract Administrator, to the Fourth Amended Plan for the Adjustment of Debts of the City of Detroit (May 12, 2104)[Dkt. 4656]; (c) Joinder to Supplemental Objection of Financial Guaranty Insurance Company to 33 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 44 of 393 Plan for the Adjustment of Debts of the City Of Detroit and Supplemental Limited Objection of Wilmington Trust, National Association, Successor Contract Administrator (Aug. 12, 2014) [Dkt. 6678]; (d) Joinder to (A) Financial Guaranty Insurance Company’s Pretrial Brief in Support of Objection to Plan for the Adjustment of Debts of the City of Detroit and (B) Cops Holders’ Pre-Trial Memorandum of Law in Opposition to Confirmation of the Sixth Amended Plan for the Adjustment of Debts of the City of Detroit and Limited Pretrial Brief in Support of Objection of Wilmington Trust, National Association, as Successor Contract Administrator (Aug. 27, 2014) [Dkt. insert]; and (e) Joint Pretrial Brief in Support of Objection to DIA Settlement, (Aug. 27, 2014) [Dkt. ____]. 4. The DWSD Parties’ Issues of Fact and Law to Be Litigated Assured Guaranty Municipal Corporation (“Assured”), National Public Finance Guarantee Corporation (“National”), Berkshire Hathaway Assurance Corporation (“BHAC”), and U.S. Bank National Association, as Indenture Trustee for the DWSD Bonds (the “Trustee”, and together with Assured, National and BHAC, the “DWSD Parties”) refer to, and incorporate herein by reference, the following briefs for the DWSD Parties’ Issues of Fact and Law to Be Litigated: (a) Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit (May 5, 2014) [Dkt. 4674]; (b) Brief Of Assured Guaranty Municipal Corp. In Response To Issue 34 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 45 of 393 Number 7 In Order Identifying Legal Issues, Establishing Supplemental Briefing Schedule And Setting Hearing Dates And Procedures [Dkt. 5704]; (c) Supplemental Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Corrected Fifth Amended Plan For The Adjustment Of Debts Of The City Of Detroit (July 29, 2014) [Dkt. 6677]; (d) National Public Finance Guarantee Corporation’s Objection To Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 4665]; (e) National Public Finance Guarantee Corporation’s Supplemental Brief Regarding Legal Issue #7 [Dkt. 5703]; (f) National Public Finance Guarantee Corporation’s Joinder To The Supplemental Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Corrected Fifth Amended Plan For The Adjustment Of Debts Of The City Of Detroit (July 29, 2014) [Dkt. 6687]; (g) Objection Of Berkshire Hathaway Assurance Corporation To Confirmation Of Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 4657]; (h) Joinder By Berkshire Hathaway Assurance Corporation In Supplemental Objection Of Assured Guaranty Municipal Corp. To Confirmation Of Corrected Fifth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 6680]; (i) The DWSD Bond Trustee’s Objection To The City’s Fourth Amended Plan For The Adjustment Of Debts Of The City Of Detroit [Dkt. 4647]; (j) Joint Supplemental Brief Of The DWSD Bond Trustee And The Ad Hoc Committee Of DWSD Bondholders Regarding Legal Issue No. 4 And Joinder 35 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 46 of 393 To The Supplemental Briefs Of Assured Guaranty Municipal Corp. And National Public Finance Guarantee Corporation Regarding Legal Issue No. 7 [Dkt. 5705]; (k) Joinder of the DWSD Bond Trustee to the Supplemental Objection of Assured Guaranty Municipal Corp. to Confirmation of Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit (July 29, 2014) [Dkt. 6679], (l) DWSD Parties’ Statement In Response To Court’s Notice Of Proposed Order Identifying Legal Issues, Establishing Briefing Schedule And Setting Hearing And Procedures [Dkt. 5225], (m) DWSD Parties’ Statement In Response To Court’s Order Regarding Identifying Legal Issues Relating To Confirmation [Dkt. 5038]; and (l) Pre-Trial Brief of DWSD Parties (to be filed at an as yet undetermined future date2) [Dkt. ____]. 5. The Ad Hoc COPs Holders’ Issues of Fact and Law to Be Litigated The Ad Hoc COPs Holders refer to, and incorporate by reference, the following for its Issues of Fact and Law to Be Litigated: (a) Objection of Financial Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit (May 12, 2014) [Dkt. 4660]; (b) Supplemental Objection of Financial 2 The City and the DWSD Parties entered a stipulation that would, inter alia, postpone the deadline for the DWSD Parties to file their pre-trial brief. [Dkt. 6875]. This Court approved the stipulation on August 19, 2014. [Dkt. 6884]. 36 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 47 of 393 Guaranty Insurance Company to Plan for the Adjustment of Debts of the City of Detroit (Aug. 12, 2014) [Dkt. 6674]; (c) Financial Guaranty Insurance Company’s Pretrial Brief in Support of Objection to Plan for the Adjustment of Debts of the City of Detroit (Aug. 27, 2014)[Dkt. ]; (d) Joint Pretrial Brief in Support of Objection to DIA Settlement (Aug. 27, 2014) [Dkt. ]; (e) COPs Holders’ Objection to Confirmation of the Fourth Amended Plan for the Adjustment of Debts of the City of Detroit, (May 12, 2014) [Dkt. 4653]; and (f) COPs Holders’ Pre-Trial Memorandum of Law in Opposition to Confirmation of the Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit (Aug. 27, 2014) [Dkt. ]. 6. The UAW’s Issues of Fact and Law to Be Litigated UAW refers to, and incorporates herein by reference, the following for its Issues of Fact and Law to be Litigated: (a) the Objection of International Union, UAW to Fifth Amended Plan for the Adjustment of Debts of the City of Detroit filed on August 1, 2015 [Docket No. 6464]; and (b) the Pretrial Brief of International Union, UAW in Support of Objection to Plan Confirmation filed August 27, 2014. 7. Wayne County’s Issues of Fact and Law to Be Litigated The County of Wayne, Michigan, has set forth the grounds for its objections to the Plan in the following documents which are hereby referred to and incorporated herein by reference: (a) Wayne County’s Brief Regarding Its 37 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 48 of 393 Standing to Raise Objections to The Debtor’s Fourth Amended Plan of Adjustment (June 27, 2014)[Dkt. 5627], and (b) Wayne County’s Concurrence In, and Adoption of, The Objections of Macomb County [DE 4636] and Oakland County [DE 4627] to Confirmation of the Debtor’s Fourth Amended Plan of Adjustment [Dkt. 4663]. 8. Oakland County’s Issues of Fact and Law to Be Litigated Oakland County has identified the issues of fact and law to be litigated in the following documents which are hereby referred to and incorporated herein by reference: (a) Oakland County’s Objection to Confirmation of the City of Detroit, Michigan’s Proposed Fourth Amended Plan of Adjustment [Dkt. 4627]; (b) Oakland County’s Brief on Standing Pursuant to Court’s June 5, 2014 Order Identifying Legal Issues, Establishing Supplemental Briefing Schedule and Setting Hearing Dates and Procedures [Dkt. 5694]; (c) Oakland County’s Supplemental Objection to Confirmation of the City of Detroit, Michigan’s Proposed Plan of Adjustment [Dkt. 6648]; and (d) Pre-Trial Brief of Oakland County [Dkt. ____]. 9. The Macomb Parties’ Issues of Fact and Law to Be Litigated The Macomb Parties have identified the issues of fact and law to be litigated in the following documents which are hereby referred to and incorporated herein by reference: (a) Objection of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, and The 38 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 49 of 393 Macomb Interceptor Drain Drainage District To Fourth Amended Plan For The Adjustment of Debts of The City of Detroit and The Assumption of Sewer Contracts [Dkt. 4636]; (b) Brief In Support of Standing of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, To Object To Fourth Amended Plan For The Adjustment of Debts of The City Of Detroit [Dkt. 5692]; (c) Supplemental Objection of County of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, and The Macomb Interceptor Drain Drainage District To Fifth Amended Plan For The Adjustment of Debts of The City of Detroit and The Assumption of Sewer Contract. [Dkt. 6666]; and (d) Trial Brief of County Of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner and The Macomb Interceptor Drain Drainage District [Dkt. ___]. V. EVIDENTIARY PROBLEMS LIKELY TO ARISE AT TRIAL A. Plan Supporters’ Position The Plan Supporters, with the exception of the Retirement Systems, believe that evidentiary disputes likely to arise at trial can be addressed in good faith at the pretrial conference. The Retirement Systems anticipate the following evidentiary issues: (a) the admissibility of the report issued by Martha Kopacz (“Kopacz”), the individual appointed by the Court to serve as an independent expert pursuant to 39 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 50 of 393 Fed. R. Evid. 706 [Dkt. No. 6847]; (b) the admissibility of certain testimony and opinions offered by Kopacz relating to the Retirement Systems; and (c) the relevancy of evidence relating to alleged historical mismanagement/misconduct of the Retirement Systems. B. Objectors’ Position The Objectors believe that evidentiary disputes likely to arise at trial can be addressed in good faith at the pretrial conference. VI. WITNESSES A. General Reservations of Rights 1. The parties have been conferring as to the authenticity and admissibility of certain exhibits which would otherwise require the appearance in court of a custodial witness. The parties reserve the right to call such witnesses if appropriate stipulations are not reached. 2. The parties may offer the testimony of some of their witnesses by deposition testimony; deposition designations will be exchanged in accordance with the procedures set forth in paragraphs 6 and 7 of the Eighth Amended Scheduling Order. Pursuant to paragraph 7(e)(i) of the Eighth Amended Scheduling Order and Local Bankruptcy Rule 7016-1, some parties have listed their deposition designations as exhibits in their exhibit lists. The parties reserve the right to offer appropriate counter-designations in response to any deposition 40 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 51 of 393 designations offered by any other party which are not in compliance with the procedure set forth in the Eighth Amended Scheduling Order. 3. The parties reserve the right to designate the deposition testimony of witnesses initially listed on other parties’ “Will Call” witness lists, if the listed witness is subsequently dropped from those lists, or is not called to testify at trial for any reason. 4. The parties will offer their deposition designations in evidence at the appropriate time during the Confirmation Hearing. 5. The parties reserve the right to call any witness identified by 6. The parties reserve the right to call rebuttal witnesses not listed any party. on their witness lists. B. The Plan Supporters’ Witnesses 1. The City’s Witnesses The City will call the following individuals as fact or expert witnesses, as noted below, and in an order to be provided on August 28th, as part of its case in chief or on rebuttal: a. Kevyn D. Orr (Fact) b. Kenneth A. Buckfire (Fact and Expert) c. Gaurav Malhotra (Fact and Expert) d. Charles M. Moore (Fact and Expert) 41 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 52 of 393 e. Robert Cline (Fact and Expert) f. Caroline Sallee (Fact and Expert) g. Glenn D. Bowen (Fact) h. Suzanne Taranto (Fact and Expert) i. Michael E. Duggan (Fact) j. Brenda Jones (Fact) k. John Hill (Fact and Expert) l. Beth Niblock (Fact and Expert) m. James E. Craig (Fact) n. Edsel Jenkins (Fact) o. Sue F. McCormick (Fact) p. Vanessa Fusco (Fact and Expert) q. Annemarie Erickson (Fact) r. Roger S. Penske (Fact) s. Daniel Gilbert (Fact) t. Rip Rapson (Fact) u. Michael Plummer (Expert) v. John Satter (Expert) w. Alan Perry (Expert) x. Brom Stibitz The City may call the following individuals as part of its case in chief or on rebuttal: y. Vyto Kaunelis 42 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 53 of 393 z. 2. Gary Evanko The Committee’s Witnesses The Committee will call the following individuals as fact or expert witnesses, as noted below, as part of the City’s case in chief or on rebuttal: 3. a. Howard Atkinson (Expert) b. Ron Bloom (Fact) c. Kim Nicholl (Expert) d. Terri Renshaw (Fact) e. Stuart Wohl (Fact and Expert) The DIA Corp.’s Witnesses The DIA Corp. will call the following individuals as fact or expert witnesses, as noted below, as part of the City’s case in chief or on rebuttal: a. Annmarie Erickson (Fact) b. Michael Plummer (Expert) c. Susan Mosey (Fact) The DIA Corp. may call the following individuals as part of the City’s case in chief or on rebuttal: 4. d. Graham Beal (Fact) e. Marc Schwartz (Fact) The Retirement Systems’ Witness List a. Cynthia Thomas, Executive Director of the Retirement Systems 43 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 54 of 393 C. b. Ryan Bigelow, Chief Investment Officer of the Retirement Systems c. Eric Mendelsohn, Greenhill & Co., Financial Advisor to the Retirement Systems d. Judy Kermans, Gabriel Roeder, Actuarial Advisor to the Retirement Systems Objectors’ Witnesses 1. The Objectors’ witnesses are indicated in Attachments D - K. 2. Objectors reserve the right to seek court approval to supplement their witness lists as may be necessary to address modifications in the City’s Plan, based on any rulings from the Court at the pretrial conference, or developments arising from the City’s case in chief. VII. EXHIBITS A. General Reservations of Rights 1. The parties agree to provide each other with 48 business day hours notice prior to the use of demonstrative exhibits on direct examination of a witness and 24 business day hours notice prior to the use of demonstrative exhibits on cross examination of a witness. The parties agree that exhibits or other documents being used strictly for impeachment purposes do not need to be provided to the other side unless a party seeks to introduce an exhibit into evidence through a sponsoring witness on cross-examination. 44 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 55 of 393 2. Additionally, an Order Approving Stipulation By and Between the City of Detroit, Michigan and the COPs Creditors Regarding Certain Facts and the Admission of Certain Exhibits for the Confirmation Trial (July 14, 2014)[Dkt. 6002] reflects the agreement of certain parties (as reflected in the Order) with respect to certain facts and exhibits. 3. The parties have exchanged draft exhibit lists and objections and have worked together in an effort to admit documents into the record as to which there is no evidentiary dispute. The parties understand and agree that proposed exhibits as to which there are no objections indicated in this Order shall be admitted into evidence for all purposes and all parties. To the extent an exhibit appears more than once in the City's or Plan Supporters' exhibit lists, an objection asserted by an Objector to such an exhibit applies to all City or Plan Supporter copies. Similarly, an objection asserted by the City to any document on any Objector's exhibit list applies to all copies of that document on any other Objector's exhibit list. 4. The parties reserve the right to introduce any exhibit identified by any other party. 5. The parties reserve the right to amend or supplement the list of exhibits based on any rulings from the Court at the pretrial conference or otherwise. 45 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 56 of 393 B. Plan Supporters’ Exhibits 1. The City’s and the DIA Corp.’s exhibits, and the Objectors’ objections to them, are described in Attachment A. 2. The Committee’s exhibits, and the Objectors’ objections to them, are described in Attachment B. 3. The Retirement Systems exhibits, and the Objectors’ objections to them, are described in Attachment C. C. Objectors’ Exhibits and City’s Objections 1. The Objectors’ exhibits are described in Attachments D - K, as are the Plan Supporters’ objections to those exhibits. VIII. TRIAL A. Non-jury B. Estimated Length Each side (the Plan Supporters being one side, and the Objectors being the other) is limited to 85 hours of trial time. The time used for the tour of the City by Judge Rhodes will be counted towards the Plan Supporter’s allotted time. 46 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 57 of 393 ATTACHMENT A CITY’S AND DIA CORP.’S EXHIBIT LIST WITH OBJECTORS’ OBJECTIONS Party Master Exhibit Number City 1 7/29/2014 Fifth Amended Plan for the Adjustment of Debts of the City of Detroit (corrected) City 2 8/7/2014 City 3 5/5/2014 Notice of Filing Plan Supplement: Exhibit I.A.103 (Form of DIA Settlement Documents) Fourth Amended Disclosure Statement With Respect To Fourth Amended Plan for the Adjustment of Debts of the City of Detroit (Including Plan of Adjustment) City 4 12/30/2002 City of Detroit CAFR for the Fiscal Year Ended 6/30/2002 City 5 12/30/2003 City of Detroit CAFR for the Fiscal Year Ended 6/30/2003 City 6 3/25/2005 City of Detroit CAFR for the Fiscal Year Ended 6/30/2004 City 7 5/13/2006 City of Detroit CAFR for the Fiscal Year Ended 6/30/2005 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay 47 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 58 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 8 2/25/2008 City of Detroit CAFR for the Fiscal Year Ended 6/30/2006 City 9 2/25/2009 City of Detroit CAFR for the Fiscal Year Ended 6/30/2007 City 10 11/18/2009 City of Detroit CAFR for the Fiscal Year Ended 6/30/2008 City 11 5/28/2010 City of Detroit CAFR for the Fiscal Year Ended 6/30/2009 City 12 12/17/2010 City of Detroit CAFR for the Fiscal Year Ended 6/30/2010 City 13 12/22/2011 City of Detroit CAFR for the Fiscal Year Ended 6/30/2011 City 14 12/28/2012 City of Detroit CAFR for the Fiscal Year Ended 6/30/2012 City 15 6/30/2014 City of Detroit CAFR for the Fiscal Year Ended 6/30/2013 City 16 7/15/2013 City 17 10/15/2013 City 18 12/30/2013 Quarterly Report of the Emergency Manager for the Period April 2013 - June 2013 (July 2013) Quarterly Report of the Emergency Manager for the Period July 2013 - September 2013 (October 2013) Quarterly Report of the Emergency Manager for the Period September 2013 - November 2013 (December 2013) FGIC's and COPs Holders' Objections Syncora's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Macomb County's Objections Oakland County's Objections 48 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 59 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 19 1/15/2014 City 20 3/28/2014 Quarterly Report of the Emergency Manager for the Period October 2013 December 2013 (January 2014) Quarterly Report of the Emergency Manager for the Period December 2013 - February 2014 (March 2014) City 21 4/15/2014 City 22 02/00/2014 City 23 6/27/2014 City 24 2/19/2014 City 25 02/00/2014 City 26 2/19/2014 Quarterly Report of the Emergency Manager for the Period January 2014 - March 2014 (April 2014) Triennial Budget 2015 - 2017 10-Year Plan of Adjustment Restructuring and Reinvestment Initiatives Bridge (June 2014) Revenue Consensus Estimates and Projections (February 2014) Financial Advisory Board Mid-Month Report (February 2014) Comparison of Assumptions Underlying the Revenue Consensus and the Plan of Adjustment (February 2014) FGIC's and COPs Holders' Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 49 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 60 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Hearsay Hearsay Hearsay Hearsay Party Master Exhibit Number City 27 10/00/2013 City 28 2/27/2014 City 29 2/27/2014 City 30 02/00/2014 Graphs Depicting the Results of the Revenue Consensus Conference (February 2014) Hearsay Hearsay City 31 9/30/2013 Hearsay Hearsay City 32 4/9/2012 City 33 6/14/2013 Emergency Manager Report Pursuant to Section 17 of Local Financial Stability and Choice Act September 30, 2013 Financial Stability Agreement between the State of Michigan and the City of Detroit (April 9, 2012) City of Detroit's Proposal for Creditors (June 2013) City 34 6/14/2013 Proposal for Creditors Executive Summary Hearsay City 35 6/10/2013 Emergency Manager's Financial and Operating Plan (June 2013) Hearsay Date Exhibit Description Revenue Forecast Memorandum for the Revenue Consensus Conference Prepared by Dr. Scorsone of Michigan State University (October 2013) Financial Advisory Board Finance Subcommittee Meeting Agenda (February 2014) Preliminary Revenue Consensus Conference Report (February 2014) Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay 50 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 61 of 393 DWSD Parties' Objections Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Date Exhibit Description 36 11/13/2012 Hearsay City 37 00/00/2014 Memorandum of Understanding City of Detroit Reform Program "Milestone Agreement" Casino Revenue Summary for the Period July 2013 June 2014 (May 2014) City 38 3/18/2014 Hearsay City 39 41681 City 40 5/30/2014 Revenue Consensus Conference Report (March 2014) City of Detroit: Draft 10-Year Plan of Adjustment Restructuring and Reinvestment Initiatives Potential Deferral Schedule (February 2014) Comparison between Plan of Adjustment and Budget for Fiscal Year 2015 (May 2014) City 41 00/00/0000 Hearsay City 42 00/00/0000 City 43 5/12/2013 City 44 2/7/2013 City of Detroit: Restructuring Projects (Summary of Restructuring Projects for Fiscal Years 2015 - 2017 (June 2014)) Comparison of the Plan of Adjustment and Budget for Fiscal Years 2015 - 2017 (June 2014) Emergency Manager, Financial and Operating Plan (May 12, 2013) City of Detroit, Revenue Consensus Conference Final Report, Feb. 7, 2013 Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 51 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 62 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Party Master Exhibit Number City 45 10/21/2013 Income Tax Division's Outstanding Accounts Receivable (October 2013) Hearsay City 46 6/19/2014 Hearsay City 47 06/00/2014 City 48 3/31/2014 City 49 3/31/2014 City 50 6/9/2014 City 51 3/18/2014 Report of General Fund Budget-to-Actual Revenues and Expenditures for the Year-to-Date Ended March 31, 2014 (May 2014) Narrative Analysis Project Tracking List for the Office of the CFO (June 2014) Draft Report of General Fund Budget-to-Actual Revenues and Expenditures for the Year-to-Date Ended March 31, 2014 (May 2014) Draft FSA Report of General Fund Budget-to-Actual Revenues and Expenditures for the Year-to-Date Ended March 31, 2014 (May 2014) Transcript Syndication of $120,000,000 City of Detroit Financial Recovery Bonds (June 2014) Revenue Consensus Conference Report City 52 6/1/2014 Short Biography of John Hill (June 2014) City 53 7/00/2014 Cost Savings by Fiscal Year Version 1 (July 2014) Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay FRE 401, 403, 801 Hearsay 52 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 63 of 393 Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Date Exhibit Description 54 7/00/2014 Cost Savings by Fiscal Year Version 2 (July 2014) Hearsay City 55 7/00/2014 Revenue Initiatives by Fiscal Year (July 2014) Hearsay City 56 9/26/2013 Post-Petition Financing Discussion Hearsay Hearsay City 57 7/5/2013 Hearsay Hearsay City 58 5/9/2014 Letter from JP Morgan to Buckfire, et al, re Proposal for DIP Financing City of Detroit - Tentative 2014 State Equalized Value City 59 7/30/2014 Quality of Life Loan Business Case Request Summary City 60 5/13/2014 City 61 11/26/2013 Emergency Manager's Office, City of Detroit: Plan for the Adjustment of Debts Summary Discussion Document Financial Stability Agreement between the State of Michigan and the City of Detroit (November 26, 2014) City 62 10/29/2013 Grants Management and Revenue Opportunities City 63 12/00/2012 Detroit Future City: Detroit Strategic Framework Plan City 64 00/00/0000 Incremental Headcount for the Budget, Finance, and ITS Departments (May 2014) Macomb County's Objections Oakland County's Objections FRE 801 Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 53 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 64 of 393 FGIC's and COPs Holders' Objections Macomb County's Objections Oakland County's Objections DWSD Parties' Objections Party Master Exhibit Number City 65 12/30/2013 City 66 1/9/2014 City 67 2/8/2014 Rapson: "Detroit Future Cities Plan" Relevance; Hearsay Hearsay; relevance. Hearsay FRE 801 City 68 10/20/2009 2/5/2014 Hearsay; relevance. Hearsay; relevance. FRE 801 69 Relevance; Hearsay Relevance; Hearsay Hearsay City Rapson: Overarching Objectives Rapson: Restructuring Public Services Hearsay FRE 801 City 70 2/5/2014 Rapson: Sources of LongTerm Debt Relevance; Hearsay Hearsay; relevance. Hearsay FRE 801 City 71 2/4/2014 Rapson: Detroit FRE 801 72 6/27/2014 City 73 05/00/2014 Hearsay Hearsay Hearsay FRE 801 City 74 12/7/2012 Hearsay Hearsay City 75 7/9/2014 Emergency Manager Order No. 27 Establishing Grants Management Department (June 2014) Detroit Blight Removal Task Force Plan - Every Neighborhood Has a Future and It Doesn't Include Blight Detroit Fire Department Apparatus Division; Penske Comments Office of Grants Management Hearsay; relevance. Hearsay Hearsay City Relevance; Hearsay Hearsay City 76 12/00/2012 Date Exhibit Description Human Resources Department Technology Assessment (December 2013) Craig, Detroit Police Plan of Action POA00318308-415 Detroit Future City: Detroit Strategic Framework Plan Executive Summary Syncora's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 54 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 65 of 393 FGIC's and COPs Holders' Objections Relevance Macomb County's Objections Oakland County's Objections DWSD Parties' Objections Party Master Exhibit Number City 77 12/31/2013 The Kresge Foundation, Annual Report 2013 City 78 8/7/2014 Goobing Detroit City 79 Undated General Retirement System Retirement Bonus Hearsay FRE 801 City 80 Undated Hearsay FRE 801 City 81 Undated City of Detroit, General Retirement System, Distribution of Excess Earnings History General Retirement System, Annuity Savings Fund Hearsay FRE 801 City 82 00/00/2012 Southeast Michigan Council of Governments, Forecasts for Population and Employment Change, Scenario 1a (2012) Hearsay City 83 9/4/2013 City 84 10/31/2013 Letter of Intent to Contract for Services between Michigan Municipal Services Authority and City of Detroit (Purchased services, benefits processing II Letter of Intent to Contract for services between Michigan Municipal Services Authority and City of Detroit (Purchased services, benefits processing) Date Exhibit Description Hearsay; Relevance; Authenticity Syncora's Objections Hearsay; relevance. Hearsay FRE 401, 403, 801 Hearsay; relevance Hearsay FRE 401, 403, 801 Hearsay Hearsay Hearsay Hearsay 55 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 66 of 393 Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Date Exhibit Description 85 7/18/2013 Interagency Agreement between City of Detroit / Detroit Police Department and the Michigan Department of Corrections for the City of Detroit Detention Center (Purchased services, MI Department of Corrections) City 86 4/11/2013 GSD Cost Elimination with Solid Waste Outsourcing Hearsay City 87 4/30/2014 10 year Financial Projections Department of Transportation (DDOT) Hearsay City 88 5/7/2014 Hearsay City 89 4/23/2014 City 90 12/20/2013 City 91 1/8/2014 City of Detroit: 2008 - 2013 Comprehensive Analysis of All City Agencies and Funds, Revenues & Expenses as of June 30th Congressional Budget Office - 2013 Long term budget outlook inflation projections 2013-2088 Bureau of Economic Analysis, Price Indexes for Gross Domestic Product (1992 - 2012) 40 Yr Projections - Revenue and Dept Summary Overview (01.08.2014) Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay 56 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 67 of 393 DWSD Parties' Objections Party Master Exhibit Number City 92 5/6/2014 City 93 5/27/2014 City 94 City Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Congressional Budget Office 2013-23- Key variable from 2/2013 Report The Budget and Economic Outlook: Fiscal Years 2013 to 2023 (Property Taxes) City of Detroit: Hypothetical Art Proceeds Hearsay 5/27/2014 City of Detroit: State Settlement Contribution (Present Value Calculation) Hearsay 95 3/3/2014 Baird, Municipal Market Weekly (03.03.2014) Hearsay City 96 11/18/2013 Hearsay City 97 00/00/0000 City 98 5/15/2013 Inflow/Outflow Report 2002 2010 (Census On the Map data Detroit worker flow (2002-2012)) Project Piston: Ten year Plan - Preliminary Draft v.1.4 (Income Tax Revenue Calculations) Michigan; Economic & Revenue Forecasts FY 2013, 2014, 2015 Presentation City 99 5/15/2013 Michigan; Administration Estimates Michigan Economic & Revenue Outlook FY 2013, 2014, 2015 Hearsay City 100 4/1/2012 SEMCOG 2040 Forecast Summary (April 2012) Hearsay Macomb County's Objections Oakland County's Objections Hearsay Hearsay FRE 801 Hearsay Hearsay 57 13-53846-swr Doc 7060 Filed 08/25/14 DWSD Parties' Objections Entered 08/25/14 22:18:03 Page 68 of 393 Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Date Exhibit Description 101 5/13/2013 Hearsay City 102 5/1/2013 Senate Fiscal Agency, Michigan's Economic Outlook and Budget Review, FY 2012-2013, 2013-2014, 20142015 US Bureau of Labor Statistics, Local Area Unemployment Statistics, Detroit, MI (1990 - 2013) City 103 4/21/2014 Hearsay City 104 4/21/2014 City 105 11/3/2013 City 106 4/8/2014 City 107 4/8/2014 City 108 7/2/2014 Michigan Department of Treasury, FY 2013-2014 State Revenue Sharing Amounts Michigan Department of Treasury, FY 2014-2015 State Revenue Sharing Amounts Deaft letter from Taranto to Miller (Nov. 3, 2013) re City of Detroit Active Health Plan Projections Letter from Gerbino (Barclay's Bank) to City of Detroit re Post-petition financing - Bond Purchase Agreement Financial Recovery Bond Trust Indenture Between Detroit and UMB Bank, N.A. (Post-petition financing Trust Indenture) 10-Year Plan of Adjustment Restructuring and Reinvestment Initiatives (June 2014) Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 58 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 69 of 393 DWSD Parties' Objections Party Master Exhibit Number City 109 7/0/2014 City 110 7/1/2014 City 111 7/2/2014 City 112 00/00/0000 City 113 City Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections 10-Year Plan of Adjustment Financial Projections (July 2014) 40-Year Plan of Adjustment Financial Projections Bridge (July 2014) 40-Year Plan of Adjustment Financial Projections (July 2014) 10-Year Plan of Adjustment (working model) Hearsay 00/00/0000 40 Year Plan of Adjustment Financial Projections (working model) Hearsay 114 03/00/2012 Hearsay Hearsay City 115 N/A Frey, Population Growth in Metro America since 1980: Putting the Volatile 2000s in Perspective, Metropolitan Policy Program at Brookings (March 2012) N/A Hearsay Hearsay City 116 4/15/2014 Memorandum from Miller, Canfield, Paddock and Stone, PLC to City of Detroit UTGO Bond Insurers re: Real Property Tax Collection and Enforcement in the City of Detroit (Apr. 23, 2014) City 117 00/00/0000 City of Detroit Treasury Division's Operational Recommendations (November 2013) Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 59 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 70 of 393 DWSD Parties' Objections Party Master Exhibit Number City 118 4/5/2011 City 119 4/2/2012 City 120 4/1/2013 City 121 00/00/2013 City 122 11/18/2013 City 123 City Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections 2011 Ad Valorem and Special Acts - STC Assessment Roll Certification (Board of Review) 2012 Ad Valorem STC Asssessment Roll Certification (Board of Review) with "Ad Valorem Parcels" Reports 2013 Ad Valorem and Special Acts STC Asssessment Roll Certification (Board of Review) 2012 - 2013 Budget Ad Valorem Tax Levies and Tax Rates Changes to Detroit Property Tax Forecasts (11.18.2013) Hearsay 2/24/2014 Changes to Detroit Property Tax Forecasts (2.24.2014) Hearsay 124 00/00 City 125 2/5/2013 Data Sources for Property Tax Projections - Sallee spreadsheet 2007 - 2011 Detroit Property Tax Collection Rates City 126 00/00/2013 FY13 Wayne County Revolving Fund Settlement Hearsay City 127 4/8/2014 Major Tax Payers (commercial & industrial) Hearsay; relevance City 128 5/27/2014 Property Tax Estimating Methodology (Version 1) Hearsay Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 60 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 71 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Party Master Exhibit Number City 129 00/00/0000 2012-2023 Property Tax Revenue Projections Hearsay City 130 1/23/2014 Hearsay City 131 2/11/2014 City 132 1/8/2014 City of Detroit, Renaissance Zone Taxable Values (20122013) City of Detroit, Renaissance Zone Taxable Values (20122013) Memorandum, Detroit Revenue Extrapolation— 2024-2053 (Jan. 8, 2014) City 133 7/23/2014 House Fiscal Agency, Economic Vitality Incentive Program (July 23, 2013) Hearsay City 134 2/5/2013 City of Detroit, Property Tax Collection Summaries by Class (2007-2011) Hearsay City 135 3/0/2014 Hearsay City 136 Various Plante Moran, Michigan Personal Property Tax Changes (Mar. 2014) Wayne County, 2004 to 2007 Revolving Fund Net Payment Summaries City 137 00/00/2008 Hearsay City 138 00/00/2010 Wayne County, City of Detroit 2008 Revolving Fund Net Payment Summary (native) [not an exact duplicate of 2549652] 2010 Net Revolving Fund Distribution (native) Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 61 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 72 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Party Master Exhibit Number City 139 06/00/2012 Wayne County, Detroit Summaries of June 2012 Monthly Settlement Hearsay City 140 06/00/2013 Wayne County, Detroit Summary of June 2013 Monthly Settlement (native) Hearsay City 141 6/19/2014 Hearsay City 142 00/00/0000 Miscellaneous Totals/Statistics Report: "Ad Valorem Parcels minus Ren Zone" FRED Graph Observations Federal Reserve Economic Data Link: p://research.stlouisfed.org/fre d2 Help: http://research.stlouisfed.org/f red2/help-faq Economic Research Division Federal Reserve Bank of St. Louis DEXRSA Home Price Index for Detroit, Michigan (DEXRSA), Index January 2000 = 100, Monthly, Seasonally Adjusted Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay 62 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 73 of 393 DWSD Parties' Objections Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Date Exhibit Description 143 00/00/0000 Annual; Privately-Owned Residential Building Permits, Wayne County, MI Census, Building Permits Survey http://www.census.gov/constr uction/bps/ Hearsay City 144 00/00/0000 City of Detroit From State Tax Commission http://www.michigan.gov/trea sury/0,1607,7-1211751_2228_21957_45819--,00.html Hearsay City 145 00/00/0000 Michigan Association of Realtor Data Detroit Realtors (1995 - 2914) http://www.mirealtors.com/co ntent/housingstatistics.htm Hearsay City 146 1/27/2014 Williams, "Drop Dead, Detroit!," The New Yorker (Jan. 27, 2014) at http://www.newyorker.com/m agazine/2014/01/27/dropdead-detroit Hearsay; Relevance. Hearsay Macomb County's Objections Hearsay Oakland County's Objections Document is not relevant and is outweighed by its danger of unfair prejudice. 63 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 74 of 393 DWSD Parties' Objections FRE 401, 403, 801 Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Date Exhibit Description 147 00/00/2012 Michigan State Tax Commission, Assessed & Equalized Valuation (20002012), available at http://www.michigan.gov/trea sury/0,1607,7-1211751_2228_21957_45818--,00.html. Hearsay City 148 00/00/2012 Michigan State Tax Commission, Taxable Valuation (2000-2012), available at http://www.michigan.gov/trea sury/0,1607,7-1211751_2228_21957_45819--,00.html. Hearsay City 149 04/00/2001 Rebecca Ross, Consensus Revenue Estimating: The Process, Fiscal Forum (Apr. 2001) Hearsay City 150 U.S. Census Bureau, Statistical Abstract of the United States: 2012, Table 20: Large Metropolitan Statistical Areas—Population: 1990 to 2010, available at http://www.census.gov/prod/2 011pubs/12statab/pop.pdf. Hearsay Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 64 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 75 of 393 Party Master Exhibit Number City 151 City 152 02/00/2013 City 153 00/00/0000 City 154 City Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections House Fiscal Agency, Economic Outlook and Revenue Estimates for Michigan, (May 2013, Jan. 2014, May 2014), available at http://www.house.michigan.g ov/hfa/revenue.asp Hearsay Congressional Budget Office, The Budget and Economic Outlook: Fiscal Years 2013 to 2023 (Feb. 2013), available at http://www.cbo.gov/sites/defa ult/files/cbofiles/attachments/ 43907BudgetOutlook.pdf. Michigan Association of Realtors, Residential Sales Statistics (2002 - 2014 Hearsay; relevance. 07/00/2014 S&P/Case-Shiller Home Price Indices Methodology Hearsay 155 00/00/0000 Michigan Population by County (1990 - 2013) Hearsay City 156 7/22/2014 Hearsay City 157 00/00/00 BLS News Release, "Consumer Prive Index, Detroit - AnnArbor - Flint June 2014 Michigan Population by County (1990 - 2013) City 158 11/13/2013 Evanko Sales Study Data: Copy of ARMS-Bank-Invstr Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay Hearsay FRE 701, 702, 801, FRCP 65 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 76 of 393 Party Master Exhibit Number Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections DWSD Parties' Objections 26(a)(2) City 159 11/21/2013 Evanko Sales Study Data: Res Sales Study Hearsay Hearsay City 160 12/15/2013 Memo from Evanko to File re Detroit Residential Sales Ratio Procedures Hearsay Hearsay City 161 00/00/0000 Chart re "2013 MBOR AV" and "2014 TCV" Hearsay City 162 11/18/2013 City of Detroit Residential 10/1/2012 through 9/30/2013: Distribution - Summary Ratio with Factored AV Hearsay City 163 00/00/2013 Hearsay City 164 1/0/1900 City 165 00/00/2013 City 166 00/00/0000 24 and 12 Month Sales Ratio Study for Determining the 2014 Starting Base Commercial Sales Study (Form L-4017 for 2013) 24 and 12 Month Sales Ratio Study for Determining the 2014 Starting Base Industrial Sales Study (Form L-4017 for 2013) Analysis for Equalized Valuation - Real Property State Tax Commission for Wayne County, City of Detroit (2013-2014) Chart re "2013 MBOR AV," "Parcel Count," and "Factor Change" FRE 701, 702, 801, FRCP 26(a)(2) FRE 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay Hearsay 66 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 77 of 393 FGIC's and COPs Holders' Objections Party Master Exhibit Number City 167 N/A N/A City 168 12/8/2013 Hearsay City 169 5/20/2014 Memorandum from Naglick, Evanko and Horhn to Michigan Department of Treasury (Dec. 8, 2013) re Assessing Division Corrective Action Plan Wolinski and Co., CPA, POC Allocation Memo; Executive Summary: Accounting and Financial Reporting for Taxable Pension Obligation Certificates of Participation City 170 5/15/2014 City 171 5/19/2014 City 172 5/20/2014 City 173 5/22/2014 Department of Health Memorandum to Mayor Duggan on the Plan of Adjustment (May 2014) Municipal Parking Department Memorandum to Mayor Duggan on the Plan of Adjustment (May 2014) Collection of Department Memoranda to Mayor Duggan on the Plan of Adjustment (May 2014) Updated Schedule of Department Memoranda to Mayor Duggan on the Plan of Adjustment (May 2014) Date Exhibit Description Syncora's Objections Macomb County's Objections Hearsay Hearsay Hearsay Hearsay Oakland County's Objections FRE 701, 702, 801, FRCP 26(a)(2) FRE 701, 702, 801, FRCP 26(a)(2) Hearsay FRE 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay. FRE 701, 702, 801, FRCP 26(a)(2) FRE 701, 702, 801, FRCP 26(a)(2) FRE 701, 702, 801, FRCP 26(a)(2) FRE 701, 702, 801, FRCP 26(a)(2) 67 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 78 of 393 Party Master Exhibit Number City Date Exhibit Description 174 5/19/2014 City 175 5/18/2014 Buildings, Safety Engineering & Environmental Department Memorandum to Mayor Duggan on the Plan of Adjustment (May 2014) Department of Administrative Hearings Memorandum to Mayor Duggan on the Plan of Adjustment (May 2014) City 176 5/20/2014 City 177 5/2/2013 City 178 9/24/2013 City 179 12/20/2103 City 180 12/21/2010 City 181 12/22/2011 Fire Department Memorandum to Mayor Duggan on the Plan of Adjustment (May 2014) Emergency Manager Order 6 - Approval of Initial Funding Agreement for the PLA FGIC's and COPs Holders' Objections Hearsay Hearsay FRE 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay FRE 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay FRE 701, 702, 801, FRCP 26(a)(2) Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay DWSD 10-Year CIP - OHM Report Response to DWSD 10-Year Capital Impreovement Plan Hearsay FRE 801 Hearsay FRE 801 City of Detroit Sewage Disposal Fund Basic Financial Statements for the year ended 6/30/2010 City of Detroit Sewage Disposal Fund Basic Financial Statements for the year ended 6/30/2011 68 13-53846-swr Doc 7060 Filed 08/25/14 DWSD Parties' Objections Entered 08/25/14 22:18:03 Page 79 of 393 Party Master Exhibit Number City Date Exhibit Description 182 12/28/2012 City 183 12/21/2010 City of Detroit Sewage Disposal Fund Basic Financial Statements for the year ended 6/30/2012 City of Detroit Water Fund Basic Financial Statements for the year ended 6/30/2010 City 184 12/22/2011 City of Detroit Water Fund Basic Financial Statements for the year ended 6/30/2011 City 185 12/28/2012 City of Detroit Water Fund Basic Financial Statements for the year ended 6/30/2012 City 186 3/25/2014 City 187 3/25/2013 Barclays Response to Request for Proposal Underwriting Services, to State of Michigan Department of Treasury Citigroup Response to Request for Proposal for Underwriting Services to State of Michigan Michigan Finance Authority (on behalf of the City of Detroit and the Detroit Water & Sewerage Department) FGIC's and COPs Holders' Objections Syncora's Objections Hearsay Hearsay Hearsay Hearsay Macomb County's Objections Oakland County's Objections 69 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 80 of 393 DWSD Parties' Objections Party Master Exhibit Number City FGIC's and COPs Holders' Objections Hearsay Hearsay Syncora's Objections Date Exhibit Description 188 3/25/2014 Goldman Sachs Response to Request for Proposal for Underwriting Services to Michigan Finance Authority (on behalf of the City of Detroit and the Detroit Water & Sewerage Department) City 189 3/25/2014 JP Morgan Response to Request for Proposal for Underwriting Services to Michigan Finance Authority (on behalf of the City of Detroit and the Detroit Water & Sewerage Department) Hearsay Hearsay City 190 3/25/2014 Hearsay Hearsay City 191 00/00/0000 Siebert Brandford & Shank Response to Request for Proposal for Underwriting Services to Michigan Finance Authority (Detroit Water & Sewerage Department) DWSD Pro Fee Allocation (Version 1) Foundation Hearsay City 192 12/18/2014 City 193 12/18/2013 FY 2015 Sewage Disposal Capital Improvement BOWC Approved December 18, 2014 FY 2015 Water Supply System Capital Improvement Program BOWA Approved December 18, 2014 Macomb County's Objections Oakland County's Objections We are unable to determine the authenticity of this document. Hearsay Hearsay 70 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 81 of 393 DWSD Parties' Objections Party Master Exhibit Number City FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections DWSD Parties' Objections Date Exhibit Description 194 6/20/2011 City 195 12/20/2011 DWSD Sewage Disposal System, Series 2012-A Senior Lien Bond Official Statement DWSD Water Supply System Series 2011-C Senior Lien Bond Official Statement City 196 1/8/2014 Barclays Presentation to Miller Buckfire Hearsay Hearsay City 197 7/0/2014 Bloomberg Curve Indices (July 2014) Hearsay Hearsay City 198 7/0/2014 Bloomberg Issuance Data (July 2014) Hearsay Hearsay City 199 7/0/2014 Hearsay Hearsay City 200 7/0/2014 Hearsay Hearsay City 201 7/11/2014 Hearsay Hearsay FRE 801 City 202 7/11/2014 Hearsay Hearsay FRE 801 City 203 Undated Bloomberg MMA Curve (July 2014) EMMA Statistical Data (July 2014) City of Detroit: DWSD Estimated Legacy Cost Savings as a Result of Plan of Adjustment City of Detroit: DWSD Estimated Legacy Cost Savings as a Result of Plan of Adjustment Transcript of conversation between Kyle Herman and Bloomberg Help Desk Hearsay Hearsay City 204 Undated Conway MacKanzie, DWSD "Working" Model Hearsay Hearsay Hearsay Hearsay We are unable to determine the authenticity of this document. FRE 801 71 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 FRE 801 Page 82 of 393 Party Master Exhibit Number City 205 7/9/2014 FY 2015 Sewage Disposal Capital Improvement BOWC Approved July 9, 2014 City 206 02/00/2014 36th District Court Internal Control Procedures Evaluation (February 2014) City 207 6/27/2014 City 208 6/17/2014 City 209 6/27/2014 Master Agreement Between the City of Detroit and the Association of City of Detroit Supervisors 2014 2018, dated June 27, 2014. Master Agreement Between the City of Detroit and Local 1206 of the American Federation of State County and Municipal Employees, AFL-CIO (Detroit Forestry and Landscape Foreman's Union) 2014 2018, dated June 17, 2014. Master Agreement Between the City of Detroit and Local 1863 of the American Federation of State County and Municipal Employees, AFL-CIO (Detroit Civilian Crossing Guards) 2014 2018, dated June 27, 2014 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay 72 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 83 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 210 6/27/2014 City 211 6/27/2014 City 212 6/27/2014 City 213 5/00/2014 Master Agreement Between the City of Detroit and Local 2394 of the American Federation of State County and Municipal Employees, AFL-CIO (Supervisory Unit) 2014 2018, dated June 27, 2014. Master Agreement Between the City of Detroit and Local 542 of the American Federation of State County and Municipal Employees, AFL-CIO (Motor City Seasonals) 2014 2018, dated June 27, 2014. Master Agreement Between the City of Detroit and Local 6087 of the American Federation of State County and Municipal Employees, AFL-CIO (Paving Forepersons) 2014 2018, dated June 27, 2014. Master Agreement Between the City of Detroit and Michigan Council 25 of the American Federation of State, County and Municipal Employees, AFL-CIO (NonSupervisory Bargaining Unit) 2014 2018. FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 73 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 84 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 214 5/27/2014 City 215 6/25/2014 Master Agreement Between the City of Detroit and the Senior Accountants, Analysts and Appraisers Association 2014 2018, dated May 27, 2014 Master Agreement Between the City of Detroit and the Service Employees International Union Local 517-M (NonSupervisory Unit) 2014 2018, dated June 25, 2014. City 216 6/25/2014 Master Agreement Between the City of Detroit and the Service Employees International Union Local 517-M (Professional and Technical Unit) 2014 2018, dated June 25, 2014 City 217 6/25/2014 Master Agreement Between the City of Detroit and the Service Employees International Union Local 517-M (Supervisory Unit) 2014 2018, dated June 25, 2014. FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 74 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 85 of 393 DWSD Parties' Objections Party Master Exhibit Number City 218 5/1/2014 City 219 6/30/2014 City 220 6/30/2014 City 221 City 222 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Master Agreement Between the City of Detroit and the Michigan Building and Construction Trades Council 2014 2018, dated May 1, 2014 Memorandum of Agreement between the Detroit Water and Sewerage Department and the Michigan Building & Construction Trades Council to amend their June 26, 2013 June 30, 2016 collective bargaining agreement. Memorandum of Agreement between the Detroit Water and Sewerage Department and the International Union of Operating Engineers, Local 324 to amend their March 25, 2013 June 30, 2022 collective bargaining agreement 2014 2016 Master Agreement Between the Detroit Water & Sewerage Department and the Detroit Senior Water Systems Chemists Association 2014 2019 Master Agreement Between the DWSD and Teamsters State, County and Municipal Workers, Local 214. 75 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 86 of 393 DWSD Parties' Objections Party Master Exhibit Number City 223 City 224 3/26/2013 City 225 3/26/2013 City 226 4/26/2014 2013 2020 Master Agreement Between the Detroit Water & Sewerage Department and the Association of Professional Construction Inspectors, dated March 26, 2013 City 227 3/25/2014 2013 2022 Master Agreement Between the Detroit Water & Sewerage Department and the I.U.O.E., Local 324 – Operating Engineers, Detroit Principal Clerks & Park Management Units, dated March 25, 2014 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 2012 2018 Master Agreement Between the Detroit Water & Sewerage Department and AFSCME, Michigan Council 25 Local 2920, dated Master Agreement between the Detroit Water & Sewerage Department and the Utility Workers of American, Local 504 Master Agreement between the Detroit Water & Sewerage Department and the Utility Workers of American, Local 488 and 531 76 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 87 of 393 DWSD Parties' Objections Party Master Exhibit Number City 228 2/7/2014 City 229 4/1/2014 City 230 6/18/2014 City 231 City 232 6/19/2014 City 233 6/11/2014 Date Exhibit Description FGIC's and COPs Holders' Objections Master Agreement Between the Assistant Supervisors of Street Maintenance and Construction and the City of Detroit 2014 2018 Master Agreement Between the City of Detroit and the Michigan Building and Construction Trades Council 2014 2018, dated April 1, 2014 Master Agreement between the City of Detroit and the Detroit Police Command Officers Association 2014 2019 Master Agreement Between the City of Detroit and the Detroit Police Lieutenants and Sergeants Association 2014 2019. Tentative Agreement Between the City of Detroit and the Detroit Police Lieutenants and Sergeants Association, dated June 19, 2014 Master Agreement Between the City of Detroit and the Emergency Medical Service Officers Association 2014 2019, dated June 11, 2014 Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay 77 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 88 of 393 DWSD Parties' Objections Party Master Exhibit Number City 234 12/18/2013 City 235 12/18/2013 City 236 12/18/2013 Master Agreement Between the City of Detroit and the International Union of Operating Engineers IUOE Local 324 (Principal Clerks) 2013-2018, dated December 18, 2013 City 237 11/12/2013 Master Agreement Between the City of Detroit and the Police Officers Association of Michigan POAM, 2013 2018, dated November 12, 2013 City 238 12/18/2013 Supplemental Agreement Between the City of Detroit Police Department and Teamsters State, County and Municipal Workers, Local 214 2013 2018, dated December 18, 2013 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Master Agreement Between the City of Detroit and the International Union of Operating Engineers IUOE Local 324 2013 2018, dated December 18, 2013 Master Agreement Between the City of Detroit and the International Union of Operating Engineers IUOE Local 324 (Park Management) 2013 2018, dated December 18, 2013 78 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 89 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 239 12/18/2013 City 240 12/18/2013 City 241 12/18/2013 City 242 12/18/2013 City 243 6/20/2014 City 244 Supplemental Agreement Between the Department of Public Works and Teamsters Local 214 2013 2018, dated December 18, 2013 Supplemental Agreement Between the General Services Department and Teamsters Local 214 2013 2018, dated December 18, 2013 Supplemental Agreement between the City of Detroit Municipal Parking Department and Local #214 Teamsters State, County and Municipal Workers, 2013 2018, dated December 18, 2013 Master Agreement Between the City of Detroit and the International Brotherhood of Teamsters Local 214 2013 2018, dated December 18, 2013 Master Agreement Between the City of Detroit and the Association of Municipal Inspectors 2014 2018, dated June 20, 2014 Master Agreement Between the City of Detroit and the Detroit Income Tax Investigators Association 2014 2018. FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 79 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 90 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 245 6/26/2013 City 246 Undated Master Agreement between the Detroit Water & Sewerage Department and the Building Trades Forement 2013 2016 City of Detroit, Corrective Disciplinary Action Guidelines & Attendance Policy City 247 7/22/2014 City 248 6/26/2013 City 249 12/12/1997 City 250 4/7/1969 City 251 4/7/1969 FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Master Agreement Between the City of Detroit and the Association of Professional and Technical Employees 2014 2018, dated July 22, 2014 Master Agreement Between the Detroit Water & Sewerage Department and the Michigan Building and Construction Trades Council 2013 2016, dated May 1, 2014 Exhibit 2 to Operating Agreement between the City of Detroit and Founders Society Detroit Institute of Arts dated Dec. 12, 1997 Robert H. Tannahill Foundation Trust Agreement, dated Apr. 7, 1969 Codicil to the Last Will and Testament of Robert Hudson Tannahill, dated Apr. 7, 1969 80 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 91 of 393 DWSD Parties' Objections Party Master Exhibit Number City 252 3/10/1966 Last Will and Testament of Robert Hudson Tannahill, dated March 10, 1966 City 253 6/24/1969 Last Will and Testament of W. Hawkins Ferry City 254 12/12/1997 City 255 12/12/1997 City 256 6/30/2001 City 257 6/30/2004 City 258 6/30/2005 City 259 6/30/2006 City 260 6/30/2007 City 261 6/30/2008 City 262 6/30/2009 Operating Agreement for the DIA between the City of Detroit and Founders Society (executed) Exhibit 5 to Operating Agreement between the City of Detroit and Founders Society Detroit Institute of Arts dated Dec. 12, 1997 DIA Financial Statement dated year ended June 30, 2001 DIA Financial Statement dated year ended June 30, 2004 DIA Financial Statement dated year ended June 30, 2005 DIA Financial Statement dated year ended June 30, 2006 DIA Financial Statement dated year ended June 30, 2007 DIA Financial Statement dated year ended June 30, 2008 DIA Financial Statement dated year ended June 30, Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 81 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 92 of 393 DWSD Parties' Objections Party Master Exhibit Number Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 2009 City 263 6/30/2010 City 264 6/30/2011 City 265 6/30/2012 City 266 6/30/2013 City 267 2/13/2012 City 268 1/9/1961 City 269 1/27/1920 City 270 4/17/1944 City 271 12/6/1948 City 272 10/4/1955 DIA Financial Statement dated year ended June 30, 2010 DIA Financial Statement dated year ended June 30, 2011 DIA Financial Statement dated year ended June 30, 2012 DIA Financial Statement dated year ended June 30, 2013 DIA Collections Management Policy (updated 02/13/2012) Minutes of Arts Commission Meeting dated January 9, 1961 Board Minutes of the Trustees of the Detroit Museum of Art Founders Society Trustees’ Board Minutes dated Apr. 17, 1944 DIA Board resolution dated December 6, 1948 Washington Allston, “Belshazzar’s Feast,” correspondence and related documents Misleading compilation of various documents. Hearsay 82 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 93 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 273 4/30/1993 Letter from Millicent Hall Gaudieri dated April 30, 1993 City 274 9/30/1992 DIA Collections Management Policy, Arts Commission Accepted 9/30/1992 City 275 9/15/1927 City 276 10/6/1927 Last Will and Testament of Ralph H. Booth dated Sept. 15, 1927 Codicil to the Last Will and Testament of Ralph H. Booth dated Oct. 6, 1927 City 277 4/23/1930 Codicil to the Last Will and Testament of Ralph H. Booth dated Apr. 23, 1930 City 278 4/21/1942 City 279 3/6/1916 Letter from Mrs. Ralph Harman Booth dated Apr. 21, 1942 Letter from Charles L. Freer dated March 6, 1916 City 280 2/8/1973 Minutes of Arts Commission dated February 8, 1973 City 281 5/15/1984 Agreement between City of Detroit and Founders Society Detroit Institute of the Arts dated May 15, 1984 City 282 1/27/1987 Letter from John L. Booth II dated Jan. 27, 1987 FGIC's and COPs Holders' Objections Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Misleading -Compilation of documents. Hearsay 83 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 94 of 393 DWSD Parties' Objections Party Master Exhibit Number City 283 8/7/1972 Letter from Edward E. Rothman dated Aug. 7, 1972 City 284 11/9/1992 City 285 2/6/1992 City 286 1/1/1919 News Release dated Nov. 9, 1992 Josephine F. Ford Deed of Gift and accompanying correspondence for Van Gogh, “Roulin, the Postman” 1919 Act City 287 2/17/1988 City 288 1/3/1990 City 289 5/15/1989 Statement by Samuel Sachs II dated May 15, 1989 City 290 1/23/1991 Statement of Samuel Sachs II dated Jan. 23, 1991 City 291 4/11/1932 City 292 7/1/1990 City 293 00/00/0000 Letter from Clyde H. Burroughs dated April 11, 1932 DIA Guidelines for Professional Practices dated July 1990 Museum Collection Data City 294 12/15/1967 Letter from Edward E. Rothman to Willis F. Woods dated Dec. 15, 1967 City 295 8/6/2014 DIA List of Complete Works City 296 5/23/1910 Merrill Fund Date Exhibit Description Deaccession Policy and Procedures, Revised 2/17/1988 Letter from Samuel Sachs II dated January 3, 1990 FGIC's and COPs Holders' Objections Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections FRE 801 Misleading compilation of various documents. Hearsay Misleading compilation of various documents. Hearsay Hearsay Hearsay 84 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 95 of 393 Party Master Exhibit Number City 297 10/8/1927 Detroit News article dated Oct. 8, 1927 City 298 2/3/1933 Letter from Edsel B. Ford dated Feb. 3, 1933 City 299 2/8/1974 City 300 10/4/2010 City 301 Undated City 302 1/11/1982 Letter from Frederick J. Cummings dated Feb. 8, 1974 AAMD Policy on Deaccessioning dated June 9, 2010 (amended by Board on Oct 4, 2010) City/State Support Spreadsheet Joint Legislative Hearing on the Arts transcript dated January 11, 1982 City 303 3/15/2014 City 304 City Date Exhibit Description FGIC's and COPs Holders' Objections Hearsay; Illegible. Syncora's Objections Macomb County's Objections Oakland County's Objections FRE 801 Hearsay Hearsay; Foundation Hearsay Hearsay Email from Wong to Spencer re Detroit - DIA Catalogue of Information Hearsay Hearsay 3/27/2014 Email from Spencer to Wong re Sample Indication of Interest - HL Initial Response Hearsay Hearsay 305 4/1/2014 Email from Bell to Spencer re Additional IOI Break Up Fee Language Hearsay Hearsay City 306 4/10/2014 Hearsay Hearsay City 307 5/6/2014 Email from Spencer to Liu re DIA - IOI Follow-Up/Status Check Email from Peck to Popehn re Specific Relief Request Hearsay Hearsay 85 13-53846-swr Doc 7060 Filed 08/25/14 DWSD Parties' Objections Entered 08/25/14 22:18:03 Page 96 of 393 FGIC's and COPs Holders' Objections Hearsay Hearsay Party Master Exhibit Number City 308 00/00/0000 Wiener Expert Appraisal Comparison Spreadsheet Reviewed at Deposition City 309 Undated Hearsay Hearsay City 310 12/16/2013 DIA memo, "Selling the Detroit Institute of Arts Collection to Satisfy the City's Creditors: Legal and Practical Constraints" DIA spreadsheet, "Restricted Donations" Hearsay; Foundation Hearsay City 311 12/5/2013 DIA spreadsheet, "Bequest of Robert H. Tannahill" Hearsay; Foundation Hearsay City 312 Undated Hearsay; Foundation Hearsay City 313 12/11/2013 Hearsay; Foundation Hearsay City 314 10/15/1998 Hearsay Hearsay City 315 12/6/2103 Hearsay; Foundation Hearsay City 316 1/28/1997 DIA list, "Contemporary Funds Restricted to Art Acquisition Only" DIA spreadsheet, "Contemporary Art with Donor Restrictions" 10/15/1998 memo from trustee for John Gutmann revocable living trust to DIA re: distributive terms of the trust relating to gift DIA checklist, "Restricted Gifts - Bequest of John Gutmann" Yousuf Karsh Deed of Gift (unexecuted by DIA) Hearsay; Foundation Hearsay City 317 12/6/2013 DIA checklist, "Restricted Gifts Checklist - Karsh (photographs)" Hearsay; Foundation Hearsay Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections 86 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 97 of 393 DWSD Parties' Objections Party Master Exhibit Number City 318 12/5/2013 DIA spreadsheet, "Robert H. Tannahill Foundation Fund Purchases" City 319 12/5/2013 City 320 3/1/2011 DIA spreadsheet, "Purchases with Funds in Full or Part from Robert Tannahill (included: works by exchange)" DIA deaccession history for Robert H. Tannahill City 321 1/5/1922 City 322 1/5/1933 City 323 12/6/2013 City 324 6/13/2013 City 325 1/28/1998 City 326 1/28/1998 City 327 1/28/1998 Date Exhibit Description Historical documents relating to Tintoretto's "The Dreams of Men" Specifications regarding Tintoretto's "The Dreams of Men" DIA contemporary file on Tintoretto's "The Dreams of Men" Michigan Attorney General Opinion No. 7272 re: Conveyance or Transfer of DIA Collection 01/28/1998 Certificate of Assumed Name for Detroit Institute of Arts 01/28/1998 Certificate of Assumed Name for Detroit Institute of Arts, Inc. FGIC's and COPs Holders' Objections Hearsay; Foundation Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay; Foundation Hearsay Hearsay; Foundation Hearsay Hearsay Hearsay Hearsay Hearsay; Legal Opinion 01/28/1998 Certificate of Assumed Name for Detroit Institute of Arts Founders Society 87 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 98 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 328 1/28/1998 City 329 2/19/1998 01/28/1998 Certificate of Assumed Name for Founders Society Detroit Institute of Arts 02/19/1998 Certificate of Assumed Name for The Detroit Institute of Arts City 330 1/28/1998 City 331 9/30/1992 City 332 1/28/1998 City 333 1/28/1998 City 334 4/3/1945 City 335 04/17/1885 1885 Articles of Incorporation of the Detroit Museum of Art City 336 3/23/1915 1915 Articles of Incorporation of the Detroit Museum of Art City 337 3/31/2013 05/31/2013 Certificate of Assumed Name for Detroit Institute of Arts FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 01/28/1998 Certificate of Assumed Name for The Detroit Institute of Arts Founders Society 09/30/1992 Certificate of Assumed Name for The Detroit Institute of Arts Founders Society 01/28/1998 Certificate of Assumed Name for The Detroit Institute of Arts Founders Society Restated Articles of Incorporation for Detroit Institute of Arts Founders Society 1945 Articles of Incorporation Extending Corporate Term of the Detroit Museum of Art 88 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 99 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Party Master Exhibit Number City 338 3/31/2013 05/31/2013 Certificate of Assumed Name for Detroit Institute of Arts, Inc. City 339 3/31/2013 City 340 10/11/2000 05/31/2013 Certificate of Assumed Name for The Detroit Institute of Arts Founders Society 10/11/2000 Certificate of Amendment to the Articles of Incorporation (name of the corporation is The Detroit Institute of Arts) City 341 12/17/2013 12/17/2013 Letter from D. Woodham to K. Orr City 342 12/17/2013 Christie's report, "Fair Market Value for Financial Planning" City 343 12/3/2013 12/03/2013 Letter from D. Woodham to K. Orr Hearsay City 344 Undated Undated Letter from D. Bing to Wayne County, Macomb County, and Oakland County Commissioners Hearsay City 345 8/7/2012 City 346 4/12/2013 Tri-County Millage Documents 04/12/2013 Letter from A. Schwartz to Attorney General Schuette City 347 4/13/2013 Date Exhibit Description 04/13/2013 New York Times article, "A Missionary's Quest to Remake Motor City" Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay FRE 801 Hearsay Hearsay Hearsay; Legal Opinion Hearsay Hearsay Hearsay FRE 801 89 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 100 of 393 Party Master Exhibit Number City Date Exhibit Description 348 7/27/1946 City 349 1/23/1962 City 350 Undated City 351 5/21/2014 08/06/1948 Certificate of Amendment to the Articles of Incorporation [name of the corporation is Detroit Museum of Art Founders Society] 01/23/1962 Certificate of Amendment to the Articles of Incorporation (name of the corporation is Founders Society Detroit Institute of Arts) 2012 Charter of the City of Detroit Resolutions of the Board of Directors of the DIA (May 21, 2014) City 352 06/20/2014 06/02/2014 06/19/2014 06/19/2014 06/20/2014 05/19/2014 05/19/2014 06/18/2014 05/28/2014 05/19/2014 Letters to Kevyn Orr from Ford Foundation, W.K. Kellogg Foundation, Knight Foundation, Community Foundation for Southeast Michigan, The Fred A. and Barbara M. Erb Family Foundation, Hudson-Webber Foundation, Charles Stewart Mott Foundation, and McGregor Fund (various dates in May and June, 2014) FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Legal materials Hearsay Hearsay; Misleading compilation of documents. Hearsay 90 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 101 of 393 Party Master Exhibit Number City FGIC's and COPs Holders' Objections Hearsay Hearsay FRE 801 FRE 801 Syncora's Objections Date Exhibit Description 353 7/16/2014 DIA press release, "Detroit Institute of Arts announces $26.8 million in Pledges from Michigan Businesses for Grand Bargain - Museum nears $80 million mark of $100 million grand bargain commitment" City 354 1/29/2014 DIA press release, "Detroit Institute of Arts to raise $100 Million towards Detroit's Revitalization" Hearsay Hearsay City 355 7/17/2014 Hearsay Hearsay; Relevance. City 356 6/20/2014 07/17/2014 Detroit Free Press article, "Detroit Historical Museum to announce $21.2M fundraising success" Public Act 188 of 2014 (contributing $195 million to the Grand Bargain) City 357 7/7/1904 DMA 1904 Annual Report City 358 6/30/2014 DMA1914 Annual Report City 359 6/30/1916 DMA 1916 Annual Report City 360 6/30/1918 DMA 1918 Annual Report City 361 6/30/1919 DMA 1919 Annual Report City 362 00/00/1920 Art Commission 1920 Annual Report City 363 00/00/1949 DIA 1949-50 Annual Bulletin (No. 1) Macomb County's Objections Oakland County's Objections Hearsay FRE 801 91 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 102 of 393 Party Master Exhibit Number City 364 00/00/1950 DIA 1949-50 Annual Bulletin (No. 3) City 365 00/00/1952 DIA 1952-53 Annual Bulletin (No. 2) City 366 00/00/1953 DIA 1953-54 Annual Bulletin (No. 1) City 367 00/00/1954 DIA 1954-55 Annual Bulletin (No. 2) City 368 00/00/1956 DIA 1956-57 Annual Bulletin (No. 2) City 369 City 370 00/00/1959 City 371 4/00/1920 City 372 4/00/1921 City 373 12/00/1941 City 374 2/00/1921 City 375 2/00/1932 City 376 2/00/1937 City 377 2/00/1942 City 378 2/00/1943 City 379 07/00/1904 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections 1958-59 Annual Bulletin (No. 3) DIA 1959-60 Annual Bulletin (No. 2) DIA April 1920 Bulletin (No. 7) DIA April 1921 Bulletin (No. 7) DIA December 1941 Bulletin (No. 3) DIA February 1921 Bulletin (No. 5) DIA February 1932 Bulletin (No. 5) DIA February 1937 Bulletin (No. 5) DIA February 1942 Bulletin (No. 5) DIA February 1943 Bulletin (No. 5) DMA July 1904 Bulletin (No. 3) 92 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 103 of 393 DWSD Parties' Objections Party Master Exhibit Number City City FGIC's and COPs Holders' Objections Date Exhibit Description 380 5/00/1932 DIA May 1932 Bulletin (No. 8) 381 11/00/1920 DIA November 1920 Bulletin (No. 2) City 382 10/00/1919 City 383 10/00/1935 City 384 7/00/1899 DMA October 1919 Bulletin (No. 1) DIA October 1935 Bulletin (No. 1) DMA 1899 Annual Report City 385 6/30/1917 DMA 1917 Annual Report City 386 6/30/1919 DMA 1919 Annual Report City 387 00/00/1953 DIA 1953-54 Annual Bulletin (No. 1) City 388 4/00/1907 City 389 4/00/1920 City 390 1/00/1905 City 391 6/27/1918 City 392 1/17/1933 City 393 6/25/1975 DMA April 1907 Bulletin (No. 13) DIA April 1920 Bulletin (No. 7) DMA January 1905 Bulletin (No. 5) 1918 Charter of the City of Detroit 01/17/1933 Letter from Arts Commission to Mayor F. Murphy 06/25/1975 Letter from C. Young to F. Cummings City 394 5/22/1989 Journal of the City Council (05/22/1989 – 12/06/1989) Hearsay City 395 6/18/2014 Association of Art Museum Directors Sanctions Delaware Art Museum Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay 93 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 104 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Hearsay Hearsay Party Master Exhibit Number City 396 6/4/2013 Letter from Rub (AAMD CEO) to Snyder City 397 2/11/2014 American Alliance of Museums Statement on Deaccessioning of "Men of the Docks" by Maier Museum of Art at Randolph College Hearsay Hearsay City 398 6/18/2014 Hearsay Hearsay City 399 7/21/2014 City 400 00/00/0000 City 401 00/00/0000 City 402 8/6/2014 American Alliance of Museums Statement on the Deaccessioning by the Delaware Art Museum and the Action taken by the AAM Accreditation Commission Amendment to Art Institute Service Agreement between the Macomb County Art Insitute Authority and Detroit Insitute of Arts, Inc. Amendment to Art Institute Service Agreement between the Macomb County Art Insitute Authority and Detroit Insitute of Arts, Inc. Amendment to Art Institute Service Agreement between the Macomb County Art Insitute Authority and Detroit Insitute of Arts, Inc. Resolutions of the Board of Directors of the DIA Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay; Foundation Completenes s Hearsay 94 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 105 of 393 DWSD Parties' Objections Party Master Exhibit Number City 403 5/23/2014 Preliminary Proposal for Appraising the Collection of the Detroit Institute of Art (Wiener Dep Ex. 2) City 404 1/1/2014 City 405 1/1/2014 City 406 3/26/2014 City 407 1/1/2003 City 408 8/27/1970 City 409 00/00/0000 City 410 3/00/1924 City 411 11/00/1927 Uniform Standards of Appraisal Practice (Wiener Dep Ex. 4) USPAP Frequently Asked Questions (Wiener Dep Ex. 5) American Alliance of Museums Statement on Delaware Art Museum (Wiener Dep Ex. 6) All About Appraising: The Definitive Appraisal Handbook (Wiener Dep Ex. 7) Receipt and Commitment of Founders Society Detroit Institute of Arts Commission of the City of Detroit (Wiener Dep Ex. 8) The Unique Aspects of Appraising Large Scale Art by Victor Wiener (Wiener Dep Ex. 9) DIA March 1924 Bulletin (No. 6) DIA November 1927 Bulletin (No. 2) City 412 2/00/1929 Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay; Cumulative Hearsay Hearsay Hearsay Hearsay DIA February 1929 Bulletin (No. 5) 95 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 106 of 393 DWSD Parties' Objections Party Master Exhibit Number City 413 2/00/1924 DIA January and February 1924 Bulletin (No. 4 and 5) City 414 5/00/1924 DIA May 1924 Bulletin (No. 8) City 415 10/00/1924 City 416 00/00/2000 City 417 00/00/2004 DIA October 1927 Bulletin (No. 1) American Alliance of Museums - Code of Ethics for Museums Association of Art Museum Directors - Code of Ethics City 418 6/9/2010 Association of Art Museum Directors - Policy on Deaccessioning City 419 1/23/2013 Excerpts of City of Detroit Proposed Capital Agenda FY 2013-14 through FY 2017-18 City 420 6/00/1993 City 421 06/00/1999 Financial Accounting Standards Board Statement No. 116 Governmental Accounting Standards Board Statement No. 34 - Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments City 422 10/8/2004 City 423 8/8/2013 Date Exhibit Description FGIC's and COPs Holders' Objections Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay International Council of Museums - Code of Ethics for Museums Christie's Appraisal Agreement 96 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 107 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Party Master Exhibit Number City 424 12/9/2013 City 425 5/30/2013 City 426 5/21/2013 Detroit Institute of Arts City of Detroit Purchase Objects by Primary Artist Hearsay City 427 00/00/0000 AFRICA, OCEANIA & INDIGENOUS AMERICAS Hearsay City 428 6/30/1939 1939 DIA Annual Report City 429 3/17/1958 1958 Amendment to Articles of Incorporation City 430 11/15/1974 1974 Amendment to Articles of Incorporation City 431 2/13/1986 1986 Restated Articles of Incorporation City 432 12/1/1988 1988 Amendment to Articles of Incorporation City 433 11/3/1995 1995 Amendment to Articles of Incorporation City 434 3/12/2014 AAMD Statement dated March 12, 2014 Hearsay City 435 8/6/2014 Hearsay City 436 5/24/2013 AAM "Characteristics of Excellence for U.S. Museums" AAMD statement dated May 24, 2013 City 437 4/26/1932 Letter From the Mayor dated Apr. 26, 1932 Hearsay Date Exhibit Description Christie's City of Detroit Appraisal: Analysis for Internal Use E-mail from Beal to Whiting Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay Hearsay; Relevance Hearsay 97 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 108 of 393 DWSD Parties' Objections FGIC's and COPs Holders' Objections Hearsay Hearsay FRE 801 FRE 801 Macomb County's Objections Party Master Exhibit Number City 438 9/5/2013 Artmarketmonitor.com, Sept. 5, 2013 City 439 8/15/2013 Oakland Press News, Aug. 15, 2013 Hearsay Hearsay City 440 00/00/0000 CV of Vanessa Fusco Hearsay Hearsay Hearsay City 441 00/00/0000 CV of Michael Plummer Hearsay Hearsay Hearsay City 442 Public Act No. 181 of 2014 City 443 Public Act No. 182 of 2014 City 444 Public Act No. 183 of 2014 City 445 Public Act No. 184 of 2014 City 446 Public Act No. 185 of 2014 City 447 Public Act No. 186 of 2014 City 448 Public Act No. 187 of 2014 City 449 1/1/1946 City 450 00/00/0000 City 451 City 452 City 453 Date Exhibit Description 1946 U.S. Treasury, Bureau of Internal Revenue, Cumulative List of Organizations CV of John Satter Syncora's Objections Oakland County's Objections FRE 401, 403, 801 FRE 401, 403, 801 Legal materials Legal materials Legal materials Legal materials Legal materials Legal materials Legal materials Relevance Hearsay Hearsay FRE 401, 403, 801 Legal materials Legal materials Legal materials Public Act No. 245 of 1913 1/1/1885 Public Act No. 3 of 1885 Public Act No. 67 of 1919 98 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 109 of 393 Party Master Exhibit Number City 454 City 455 4/15/2014 Settlement and Plan Support Agreement (Swap settlement agreement) City 456 7/8/2014 City 457 7/8/2014 Expert Report of Suzanne Taranto Expert Report of Robert Cline City 458 7/8/2014 City 459 7/8/2014 City 460 7/8/2014 City 461 7/8/2014 City 462 7/8/2014 City 463 City Date Exhibit Description FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Public Act No. 84 of 1921 DWSD Parties' Objections Legal materials Hearsay Hearsay Hearsay FRE 801 Hearsay Hearsay Hearsay FRE 801 Expert Report of Gaurav Malhotra Expert Report of Beth Niblock Hearsay Hearsay Hearsay FRE 801 Hearsay Hearsay Hearsay FRE 801 Expert Report of Michael Plummer Expert of Vanessa Fusco Hearsay Hearsay Hearsay FRE 801 Hearsay Hearsay Hearsay FRE 801 Expert of Kenneth Buckfire in Support of City of Detroit's Plan of Adjustment Hearsay Hearsay Hearsay FRE 801 7/8/2014 Expert Report of John Hill Hearsay Hearsay Hearsay FRE 801 464 7/8/2014 Expert Report of Charles M. Moore, CPA, CTP, CFF Hearsay Hearsay Hearsay FRE 801 City 465 7/8/2014 Expert Report of Alan Perry Hearsay Hearsay Hearsay FRE 801 City 466 7/8/2014 Amended Expert Report of John C. Satter Hearsay Hearsay Hearsay FRE 801 Hearsay (COPs Holders) Hearsay Hearsay Hearsay FRE 801 City 467 City 468 7/8/2014 Expert Report of Caroline Sallee Dity of Detroit: 2014 - 2023 Active Pension & Future Retiree OPEB Plan Hearsay 99 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 110 of 393 Party Master Exhibit Number City 469 5/1/2014 City 470 4/14/2014 City 471 4/14/2014 Date Exhibit Description 2014 - 34 Estimates: Income Stabilization Payments, Detroit Pension Recipients (Retirees - Income Stabilization Fund Data) Letter from Bowen and Warren to Miller (Apr. 14, 2014)(Milliman Report DGRS Estimated Liability Reduction in 2014 to Have 70% Funded Status in 2023 under a $54.4 million contribution scenario with a 6.75% investment return assumption) (no settlement) Letter from Bowen and Warren to Miller (Apr. 14, 2014)( Milliman Report DPFRS Estimate Liability Reduction in 2014 to Have 75% Funded Status in 2023 under a $38.6 million contribution scenario with a 6.75% investment return assumption) (no settlement) FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Improper Redaction Hearsay Improper Redaction Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 100 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 111 of 393 Party Master Exhibit Number City City Date Exhibit Description 472 4/25/2014 473 4/23/2014 Letter from Bowen and Warren to Miller (Apr. 25, 2014)(DGRS Estimated Employer Contributions Required in 2014-2015 to 2022-2023 to Have 70% Funded Status in 2023 under and Annuity Savings Fund Recoupment (20% Cap) and a 4.5% Benefit reduction scenario with a 6.75% investment return assumption) Letter from Bowen and Warren to Miller (Apr. 23, 2013)(DPFRS Estimated Funded Status and Unfunded Liability in 2023 under a 55% COLA reduction scenario with the 6.75% investment return assumption and four scenarios combining specified Employer Contributions from 2014-2015 to 2022-2023 and assumed market value of assets returns during 2013-2014) FGIC's and COPs Holders' Objections Hearsay; Improper Redaction Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay 101 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 112 of 393 Party Master Exhibit Number City Date Exhibit Description 474 4/25/2014 City 475 5/27/2014 Letter from Bowen and Warren to Miller (Apr.25, 2014) (DGRS Estimated Employer Contributions Required in 2014-2015 to 2022-2023 to Have 70% Funded Status in 2023 under an Annuity Savings Fund recoupment (20% cap) and 4.5% benefit reduction scenario with a 6/75% investment return assumption) City of Detroit: PFRS & GRS UAAL Amortization Data City 476 6/30/2012 Gabriel Roeder Smith & Co. GRS 74th Annual Actuarial Valuation (06.30.2012) City 477 5/27/2014 City 478 1/3/2014 FGIC's and COPs Holders' Objections Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections DWSD Parties' Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) City of Detroit: Allocation of Restructured Legacy Expenditures to Non-General Fund (Other Reimbursements (POC & Pension) Data) Hearsay Hearsay Draft letter from Taranto to Miller (Jan. 3, 2014) re June 30, 2012 Actuarial Valuation and Plan Design Study for the city of Detroit Retiree Health Care Plan _ Expected Plan Cash Flows Hearsay; Relevance Hearsay 102 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 113 of 393 Party Master Exhibit Number City FGIC's and COPs Holders' Objections Hearsay Syncora's Objections Date Exhibit Description 479 5/19/2014 Total Employee Benefit Cost Breakdown Unaudited (FY13 healthcare by funding group) City 480 5/20/2013 Hearsay; Improper Redaction Hearsay City 481 5/21/2013 Hearsay; Improper Redaction Hearsay City 482 00/00/0000 Letter from Bowen and Warren to Miller (May 20, 2013) re DGRS Simple 10Year Projection of Plan Freeze and No Future COLA Letter from Bowen and Warren to Miller (May 21, 2013) re PFRS Simple 10Year Projection of Plan Freeze and No Future COLA Actuarial and average returns for both PFRS and GRS for the past 15 years Hearsay Hearsay City 483 00/00/0000 Actual and average returns for both PFRS and GRS for the past 15 years Hearsay Hearsay City 484 2/20/2014 2/20/2014 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design for the City of Detroit Retiree Health Care Plan -- Expected Plan Cash Flows Hearsay; Improper Redaction Hearsay Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 103 13-53846-swr Doc 7060 Filed 08/25/14 DWSD Parties' Objections Entered 08/25/14 22:18:03 Page 114 of 393 Party Master Exhibit Number City Date Exhibit Description 485 4/18/2013 City 486 1/9/2014 4/18/2013 Letter from Bowen and Warren re Adjusted Funded Status under PA436 Section 12(1)(m) for DGRS and PFRS reflecting value of Pension Obligation Certificates 1/9/2014 Letter from Bowen and Warren re DGRS -Unfunded Liability for DWSD members in June 30, 2012 Actuarial Valuation Report prepared by Gabriel Roeder Smith & Co. City 487 2/28/2014 City 488 3/31/2014 2/28/2014 Letter from Bowen and Warren to Miller re DWSD Estimated Employer Contributions from July 1, 2013 to June 30, 2023 to Have 70% Funded Status in 2023 under a 23% Additional Reduction scenarios with a 6.75% investment return assumption 3/31/2014 Letter from Bowen and Warren to Miller re DWSD Estimated Employer Contributions from July 1, 2013 to June 30, 2023 to Have 100% Funded Status in 2023 under a 16% Additional Reduction scenarios with a 6.75% investment return assumption FGIC's and COPs Holders' Objections Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay; Improper Redaction Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay; Improper Redaction Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay; Improper Redaction Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 104 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 115 of 393 Party Master Exhibit Number City Date Exhibit Description 489 3/28/2014 City 490 4/28/2014 City 491 4/17/2014 3/28/2014 Letter from Bowen and Warren to Miller re DWSD Estimated Employer Contributions from July 1, 2013 to June 30, 2023 to Have 70% Funded Status in 2023 under a 20% Additional Reduction scenarios with a 6.75% investment return assumption 4/28/2014 Letter from Bowen and Perry to Miller re Stochastic Modeling of Hypothetical Crediting Rate Formulas on ASF Balances 4/17/2014 Letter from Bowen and Warren to Miller re DGRS Actuarial Accrued Liability as of 6/30/2013 City 492 5/7/2014 City 493 5/5/2014 5/7/2014 Letter from Bowen and Warren to Miller re Estimated Employer Contributions under and Annuity Savings Fund recoupment (20% cap) and 4.5% benefit reduction scenario with a 6.75% investment return assumption 5/5/2014 Letter from Bowen and Warren re DGRS Individual Claim Allocation as of 6/30/2013 for active and inactive members - updated FGIC's and COPs Holders' Objections Hearsay; Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay; Improper Redaction Hearsay Improper Redaction Hearsay Hearsay; Improper Redaction Hearsay Improper Redaction Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 105 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 116 of 393 FGIC's and COPs Holders' Objections Improper Redaction Party Master Exhibit Number City 494 5/5/2014 5/5/2014 Letter from Bowen and Warren re DPFRS Individual Claim Allocation as of 6/30/2013 for active and inactive members - updated City 495 11/4/2013 Hearsay; Improper Redaction Hearsay City 496 11/4/2013 Hearsay; Improper Redaction Hearsay City 497 3/6/2014 11/4/2013 Letter from Bowen and Taranto to Miller re Recommended Investment Return Assumption as of June 30, 2013 for DGRS 11/4/2013 Letter from Bowen and Taranto to Miller re Recommended Investment Return Assumption as of June 30, 2013 for DPFRS 3/6/2014 Letter from Bowen and Warren to Miller re Proposed Approach to Requested Benefit Modeling Hearsay Hearsay City 498 4/21/2014 4/21/2014 Letter from Taranto to Miller re Estimated Range for the Present Value of the ACA Premium Subsidy for Existing Retirees of the City of Detroit Retiree Health Care Plan as of January 1, 2014 Hearsay; Improper Redaction Hearsay City 499 6/13/2014 DGRS 2014 PVAB Benefit Cut Model New ASF Recovery - net of admin Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 106 13-53846-swr Doc 7060 Filed 08/25/14 DWSD Parties' Objections Entered 08/25/14 22:18:03 Page 117 of 393 FGIC's and COPs Holders' Objections Party Master Exhibit Number City 500 6/13/2014 DGRS 2014 PVAB Benefit Cut Model New ASF Recovery - not net of admin Hearsay City 501 6/13/2014 DPFRS 2014 PVAB Benefit Cut Model to 2053 Hearsay City 502 6/3/2014 6/3/2014 Letter from Bowen and Warren to Miller re DGRS Estimated Employer Contributins Required in 2014-2015 to 2022-2023 to Have 70% Funded Status in 2023 under an ASF recoupment (dual cap) and 4.5% benefit reduction scenario with a 6.75% investment return assumption Date Exhibit Description Hearsay; Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 107 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 118 of 393 Party Master Exhibit Number City 503 Date Exhibit Description 6/10/2014 6/10/2014 Letter from Bowen and Perry to Miller re DGRS Est Employer Contributions Required in 2014-2015 to 2022-2023 to Have 70% Funded Status in 2023 (for the DB portion of the System) and estimated funded status in 2033 and 2043 reflecting City-Specified Employer Contributions beginning in 2023-2024 under an ASF recoupment (dual cap) and a 4.5% benefit reduction scenario with a 6.75% investment return assumption (net of both investment and administrative expenses) FGIC's and COPs Holders' Objections Hearsay; Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 108 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 119 of 393 Party Master Exhibit Number City City Date Exhibit Description 504 6/10/2014 6/10/2014 Letter from Bowen and Perry to Mill re DGRS Est Employer Contributions Required in 2014-2015 to 2022-2023 to Have 70% Funded Status in 2023 (for the DB portion of System) and estimated funded status in 2033 and 2043 reflecting City-Specified Employer Contributions beginning 2023-2024 under an ASF recoupment (dual cap) and 4.5% benefit reduction scenario with a 6.75% investment return assumption (net of investment expenses) 505 6/13/2014 Letter from Bowen and Perry to Miller re DPFRS Est Funded Status in 2023, 2033 and 2043 and Unfunded Liab in 2023 under a 55% COLA reduction scenario with a 6.75% investment return assumption, $260.7 million in Employer Contributions from 2014-2015 to 2022-2023, City-Specified Employer Contributions beginning 2023-2024, and an 11.59% assumed market value of assets return during 20132014. FGIC's and COPs Holders' Objections Hearsay; Improper Redaction Hearsay; Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay (redactions under mediation) FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay (redactions under mediation) 109 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 DWSD Parties' Objections Page 120 of 393 Party Master Exhibit Number City Date Exhibit Description 506 7/22/2014 7/22/2014 Letter from Bowen and Warren to Miller re DGRS Est Funded Status and Unfunded Liab in 2023 under an Annuity Savings Fund recoupmen (dual cap) and 4.5% benefit reduction scenario with a 6.75% investment return assumption (net of investment expenses), City-specified Employer Contributions from 2014-2015 to 2022-2023, City-specified assumed market value of assets return during 20132014, and seven scenarios re assumed market value of assets returns from 7/1/2014 through 6/30/2023 City 507 5/1/2011 ASOP No. 4 (Actuarial Standard of Practice) City 508 9/1/2013 ASOP No. 27 (Actuarial Standard of Practice) City 509 5/27/2012 New York Times Article: "Public Pension Funds Faulted for Bets on Rosy Returns" City 510 5/10/2013 Survey of Professional Forecasters - 2Q2013 City 511 8/1/2013 Horizon Actuarial Services -Survey of Capital Market Assumptions FGIC's and COPs Holders' Objections Hearsay; Completenes s; Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay Hearsay FRE 801 Hearsay (COPs Holders) Hearsay Hearsay Hearsay FRE 801 Hearsay Hearsay FRE 801 110 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 121 of 393 FGIC's and COPs Holders' Objections Hearsay Hearsay Hearsay FRE 801 Macomb County's Objections Oakland County's Objections DWSD Parties' Objections Party Master Exhibit Number City 512 11/25/2013 Survey of Professional Forecasters - 4Q2013 City 513 1/23/2014 NEPC 2014 Market Outlook Assumptions and Actions for Clients Hearsay Hearsay Hearsay FRE 801 City 514 2/14/2014 Survey of Professional Forecasters - 1Q2014 Hearsay Hearsay Hearsay FRE 801 City 515 2/26/2014 Wilshire Consulting: 2014 Report on State Retirement Systems: Funding Levels and Asset Allocation Hearsay Hearsay City 516 8/3/2014 NYT Article: "New York City Pension System Is Strained by Costs and Politics" Hearsay Hearsay Date Exhibit Description City 517 7/30/2011 City of Detroit Retiree Health Care Plan Actuarial Valuation Report as of June 30, 2011 City 518 7/29/2013 City 519 8/11/2014 Replication of the Gabriel Roeder Smith & Company June 30, 2011 Actuarial Valuation Report for the City of Detroit Retiree Health Care Plan. Ten-Year Plan of Adjustment Sources and Uses for Reinvestment Initiatives City 520 N/A Syncora's Objections FRE 801 Hearsay FRE 801 Hearsay (COPs Holders) Hearsay Hearsay Hearsay Hearsay N/A Hearsay 111 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 122 of 393 Party Master Exhibit Number City 521 7/6/2012 City 522 7/18/2012 City 523 7/30/2013 City 524 10/25/2013 City 525 10/30/2013 Date Exhibit Description 7/6/2012 Letter from Bowen and Taranto to Brown re City of Detroit -- Initial Assessment of Current Pension and Postretirement Health Situation 7/18/2012 Letter from Bowen and Taranto to Andrews re City of Detroit -- Phase 2 Assessment of Current Pension and Health Plan Situation 7/30/2013 Letter from Taranto re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan 10/25/2013 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan 10/30/2013 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan FGIC's and COPs Holders' Objections Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay; Improper Redaction Hearsay Hearsay; Improper Redaction Hearsay Hearsay; Improper Redaction Hearsay 112 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 123 of 393 Party Master Exhibit Number City Date Exhibit Description 526 11/1/2013 City 527 11/26/2013 City 528 1/4/2014 11/1/2013 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan 11/26/2013 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan APBO Results 1/4/2014 Draft Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan -- Expected Cash Flows City 529 1/21/2014 City 530 1/27/2014 FGIC's and COPs Holders' Objections Hearsay; Improper Redaction Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay Hearsay; Improper Redaction Hearsay Hearsay; Improper Redaction Hearsay 1/23/2014 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan -- Department of Water and Sewer Projection Hearsay; Improper Redaction Hearsay 1/27/2014 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation and Plan Design Study for the City of Detroit Retiree Health Care Plan -- Expected Cash Flows Hearsay; Improper Redaction Hearsay 113 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 124 of 393 DWSD Parties' Objections Party Master Exhibit Number City Date Exhibit Description 531 4/10/2014 4/10/2014 Letter from Taranto to Miller re June 30, 2012 Actuarial Valuation including Medical Cost for Retirees with Dental and Vision Only Coverage for the City for the City of Detroit Retiree Health Care Plan City 532 6/30/2013 City 533 1/15/2013 Citigroup Pension Liability Index and Pension Discount Curve Pension Benefit Guaranty Corp January 15, 2013 Interest Rate Update City 534 6/30/2013 City 535 City FGIC's and COPs Holders' Objections Hearsay; Improper Redaction Hearsay Syncora's Objections Macomb County's Objections Oakland County's Objections DWSD Parties' Objections Hearsay Hearsay FRE 801 Hearsay FRE 801 Pension Benefit Guaranty Corp June 30, 2013 Interest Rate Update Hearsay FRE 801 12/31/2013 Pension Benefit Guaranty Corp December 31, 2013 Interest Rate Update Hearsay FRE 801 536 7/15/2014 Hearsay FRE 801 City 537 00/00/0000 Pension Benefit Guaranty Corp July 15, 2014 Interest Rate Update PBGC Procedure for Setting Interest Factors Used to Value Liabilities For PBGC Financial Statements Hearsay FRE 801 City 538 00/00/0000 City of Detroit Restructuring Projects - Project Listing Hearsay 114 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 125 of 393 Party Master Exhibit Number City Date Exhibit Description 539 00/00/0000 Rule 1006 Summary - DIA Historical Document Excerpts – Statements Relating to Donor Expectations City 540 00/00/0000 City 541 City 542 City 543 1/00/1906 Rule 1006 Summary - DIA Historical Document Excerpts – Statements Relating to Charitable or Public Trust Arguments Rule 1006 Summary Expected Discount Rate Model 20130630 Public Finance Credit Application January 1906 DIA Bulletin City 544 00/00/0000 City 545 00/00/0000 City 546 00/00/0000 City 547 00/00/0000 City 548 00/00/0000 City 549 N/A City 550 4/29/2014 Ten-Year Financial Projections Net Utility Users' tax revenue - 40-Year forecast Population Change Scenarios DEM Detroit Share of Total Michigan Employment, 1990 2012 DEM Growth Rates of Detroit vs. Michigan Employment, 2001 2012 DEM Income Tax Bases A, B, and C Chart DEM N/A FGIC's and COPs Holders' Objections Hearsay; Misleading; Improper Rule 1006 Summary Hearsay; Misleading; Improper Rule 1006 Summary Syncora's Objections Macomb County's Objections Oakland County's Objections Hearsay; Misleading Hearsay; Misleading Hearsay; Misleading Hearsay Hearsay Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Letter from Brian Forde to Mayor Duggan Hearsay; Relevance 115 13-53846-swr Doc 7060 DWSD Parties' Objections Filed 08/25/14 Entered 08/25/14 22:18:03 Page 126 of 393 FGIC's and COPs Holders' Objections Party Master Exhibit Number City 551 4/29/2014 Detroit Tech Team Report Hearsay City 552 7/3/2014 IT Projects Summary Hearsay City 553 5/19/2014 Report from Beth Niblock to Mayor Duggan Hearsay City 554 00/00/0000 List of Materials Considered by Beth Niblock in Expert Report Hearsay City 555 00/00/0001 Beth Niblock CV Hearsay City 556 8/17/2014 10-Year Plan of Adjustment (working model) - Income Tax Model (Baseline Scenario) Admitted 8/18/2014 City 557 8/17/2014 10-Year Plan of Adjustment (working model) - Income Tax Model (Restructuring Scenario) Admitted 8/18/2014 Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Macomb objects on the ground that the document is hearsay. Admitted 8/18/2014 Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 116 13-53846-swr Doc 7060 Filed 08/25/14 DWSD Parties' Objections Entered 08/25/14 22:18:03 Page 127 of 393 FGIC's and COPs Holders' Objections Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Admitted 8/18/2014 Party Master Exhibit Number City 558 8/17/2014 10-Year Plan of Adjustment (working model) - Wagering Tax Model City 559 8/17/2014 40-Year Plan of Adjustment (working model) - Revenue Driver Model Admitted 8/18/2014 City 587 5/25/2010 Order on Certain Direct Lenders' Motion for the Imposition of Sanctions, In re Asset Resolution, LLC, et al., Case No. BK-S-09-32824RCJ Legal materials; FRE 801 for any hearsay statements contained within the document. Date Exhibit Description Syncora's Objections Macomb County's Objections Oakland County's Objections Relevance 117 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 128 of 393 DWSD Parties' Objections Legal materials ATTACHMENT B THE COMMITTEE’S EXHIBIT LIST WITH OBJECTORS’ OBJECTIONS Exhibit No. 10000 10001 10002 10003 10004 10005 10006 Description of Document Macomb County Objections All collective bargaining Macomb agreements between the objects on City of Detroit and its grounds that bargaining units from exhibits are 1956 to present, not supplied including but not limited and the to those individually listed description is below. vague 1971-1974 Collective Bargaining Agreement, Michigan State Council 77. Agreement Between the City of Detroit and the Detroit Fire Fighters’ Association Local 344 I.A.F.F. 6-26-73 to 6-25-76 Collective Bargaining Agreement, Detroit Police Officers Association 1974-1977 Collective Bargaining Agreement, Michigan State Council 77 11-20-74 to 6-30-77 Collective Bargaining Agreement, Detroit Police Lieutenants’ and Sergeants’ Association Syncora Objections Retiree Committee 1974-77 Agreement Between the City of Detroit and the Detroit 118 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 129 of 393 Exhibit No. 10007 10008 10009 10010 10011 10012 10013 10014 10015 Description of Document Macomb County Objections Syncora Objections Retiree Committee Fire Fighters’ Association Local 344 I.A.F.F. 1977-1980 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 7-1-80 to 6-30-83 Collective Bargaining Agreement, Detroit Police Officers Association 8-20-79 to 6-30-80 Collective Bargaining Agreement, Detroit Police Lieutenants’ and Sergeants’ Association 7-1-77 to 6-30-80 Collective Bargaining Agreement, I.A.F.F. Local 344. 1980-1983 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 1980-1983 Collective Bargaining Agreement, Amalgamated Transit Union, Division 26. 1980-1983 Collective Bargaining Agreement, Detroit Police Lieutenants’ and Sergeants’ Association 7-1-80 to 6-30-83 Collective Bargaining Agreement, I.A.F.F. Local 344. 1983-1986 Collective Bargaining Agreement 119 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 130 of 393 Exhibit No. 10016 10017 10018 10019 10020 10021 10022 10023 Description of Document Macomb County Objections Syncora Objections Retiree Committee (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 1983-1986 Collective Bargaining Agreement, Amalgamated Transit Union, Division 26. 1986-1989 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 1986-1989 Collective Bargaining Agreement, Detroit Police Officers Association 11-6-87 to 6-30-89 Collective Bargaining Agreement, Detroit Police Lieutenants’ and Sergeants’ Association 1986-1989 Collective Bargaining Agreement, Amalgamated Transit Union, Division 26. 1986-1989 Collective Bargaining Agreement, Teamsters State, County and Municipal Workers Local #214. 7-1-86 to 6-30-89 Collective Bargaining Agreement, I.A.F.F. Local 344. 1989-1992 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 120 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 131 of 393 Exhibit No. Description of Document 10024 7-1-92 to 6-30-98 Collective Bargaining Agreement, I.A.F.F. Local 344. 1995-1998 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 1998-2001 Collective Bargaining Agreement (Master), Michigan State Council 25, Local 542 1998-2001 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 1998-2001 Collective Bargaining Agreement (Master), Michigan State Council 25, Local 2394. 1998-2000 Collective Bargaining Agreement, Detroit Police Lieutenants’ and Sergeants’ Association 2001-2005 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit) 1998-2001 Collective Bargaining Agreement, Detroit Police Officers Association Master Agreement Between the City of Detroit and the Detroit Police Lieutenants and 10025 10026 10027 10028 10029 10030 10031 10032 Macomb County Objections Syncora Objections Retiree Committee 121 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 132 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee Sergeants Association 2001-2006 10033 10034 10035 10036 10037 10038 10039 10040 7-1-96 to 6-30-04 Collective Bargaining Agreement, Detroit Police Command Officers Association, Unit I 7-1-96 to 6-30-04 Collective Bargaining Agreement, Detroit Police Command Officers Association, Unit II 7-1-98 to 6-30-01 Collective Bargaining Agreement, I.A.F.F. Local 344. 1998-2001 Collective Bargaining Agreement, Michigan State Council 25, Emergency Medical Service Officers Association 2001-2005 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit). 2001-2005 Collective Bargaining Agreement (Master), Michigan State Council 25, Local 1206. 2001-2005 Collective Bargaining Agreement, D.O.T. Foreman’s Association, Supervisory 2001-2005 Collective Bargaining Agreement (Master), Michigan State Council 25, Local 2394 (Supervisory). 122 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 133 of 393 Exhibit No. Description of Document 10041 2001-2005 Collective Bargaining Agreement (Master), Michigan State Council 25, DPW Paving Forepersons. 2005-2008 Collective Bargaining Agreement, International Union of Operating Engineers, Local 547 2005-2008 Collective Bargaining Agreement, Amalgamated Transit Union, Division 26. 2005-2008 Collective Bargaining Agreement, Detroit Building and Construction Trades Council. 2008-2012 Collective Bargaining Agreement (Master), Michigan State Council 25 (NonSupervisory Bargaining Unit) 2005-2008 Collective Bargaining Agreement, D.O.T. Foreman’s Association, NonSupervisory. 2005-2009 Collective Bargaining Agreement (Master) Local 1023, Michigan State Council 25 (Emergency Services Operators Chapter) 2009-2013 Collective Bargaining Agreement, I.A.F.F. Local 344. 2009-2013 Collective Bargaining Agreement, Detroit Police Lieutenants’ and 10042 10043 10044 10045 10046 10047 10048 10049 Macomb County Objections Syncora Objections Retiree Committee 123 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 134 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee Sergeants’ Association 10050 10051 10052 10053 10054 10055 10056 10057 2009-2012 Collective Bargaining Agreement, Detroit Police Officers Association 2008-2012 Collective Bargaining Agreement, Teamsters State, County and Municipal Workers Local #214. 2001-2008 Collective Bargaining Agreement, I.A.F.F. Local 344. 2012-2013 Collective Bargaining Agreement, Teamsters State, County and Municipal Workers Local #214. 2012-2013 Collective Bargaining Agreement, Local 2200, Wastewater Treatment Plant Supervisors. 2012-2022 Collective Bargaining Agreement, I.U.O.E. Local 324, Operating Engineers Detroit Principal Clerks and Park Management Units. 2012-2020 Collective Bargaining Agreement, Association of Professional Construction Inspectors. H. Atkinson Expert Report, Detailed List of Actuarial Assumptions, § 23. Macomb objects on the ground that the document is hearsay. Hearsay FRE 801 124 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 135 of 393 Exhibit No. Description of Document 10058 Consent Judgment and Order of Dismissal, Weiler v. City of Detroit, case no. 06-619737-CK, Wayne County Circuit Court, Aug. 26, 2009 2012-2013 City of Detroit Retiree Health Care Plan Options 2012-2013 City of Detroit Retiree Modified Option III Plan 2012-2013 City of Detroit Retiree Medical Plan Design III 2012-2013 City of Detroit Retiree Health Care Plan Options - Police and Fire Hearsay Retiree Health Plan for March 1, 2014 through December 31, 2014 City of Detroit Retiree Health Care Plan Monthly Contributions and City Payments for Medicare Advantage Plans for Police and Fire Uniformed Retirees Monthly Contributions and City Payments for the HMO plans for the General City Retirees City of Detroit - Retiree Legacy Cost Restructuring September 11, 2013 Milliman report, dated November 1, 2013, June 30, 2013 Actuarial Valuation Hearsay 10059 10060 10061 10062 10063 10064 10065 10066 10067 Macomb County Objections Syncora Objections Retiree Committee Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay 125 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 136 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections 10068 GRS VEBA Trust Agreement (form) Hearsay 10069 PFRS VEBA Trust Agreement (form) Hearsay 10072 Proof of Claim #1913 (related to GRS Pension Benefits) Proof of Claim #1737 (related to OPEB) Amended Proof of Claim #3637 (related to PFRS Pension Benefits) Gabriel Roeder Smith & Company - City of Detroit Retiree Health Care Plan – Actuarial Valuation Report as of June 30, 2011 Milliman data file of City of Detroit retirees as of August 2013 (CoD_RetireeHedCounts _deidentified.xlsx) Exhibit 1.A.186 to the Fourth Amended Plan Hearsay 10073 10074 10075 10076 10077 10078 10079 10080 Retiree Committee Hearsay Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Bowen Exhibit 41: June 9, 2014 Milliman Letter (POA00258696 POA00258699; MCOPW021051 MCOPW021054) Bowen Exhibit 42: GRS 2012 Actuarial Report Daddow Exhibit 3: Oct. 25, 2013 R. Daddow email with comments regarding regionalization of DWSD (OAK0006134 - OAK0006142) Hearsay Hearsay Hearsay FRE 401, 403, 801 126 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 137 of 393 Exhibit No. Description of Document 10081 Daddow Exhibit 4: April 7, 2014 email with DWSD Proposal, Response to Due Diligence, and Letter to K. Orr (OAK0006134 OAK0006142) Kucel Exhibit 2: FY 2015 Sewage Disposal System Capital Improvement Program (POA00336692 - POA00336730) McCormick Exhibit 11: Sewer Bond Ordinance 18-01 (AGM0006192 AMG0006225) McCormick Exhibit 13: Exhibit M to Fourth Amended Disclosure Statement McCormick Exhibit 5: Fourth Amended Plan of Adjustment Nadol Exhibit 2: Exhibit M to Fourth Amended Disclosure Statement Porter Exhibit 5: FY 2015 Water Supply System Capital Improvement Program (POA00062877 - POA00062918) Porter Exhibit 11: Exhibit L to Fourth Amended Disclosure Statement Sewer Bond Indenture (POA00000089 POA00000124) Water Bond Indenture (POA00014120 POA00014155) Water Bond Ordinance 30-02 (POA00003870 - 10082 10083 10084 10085 10086 10087 10088 10089 10090 10091 Macomb County Objections Syncora Objections Hearsay Retiree Committee FRE 401, 403, 801 Hearsay Hearsay Inaccurate description of exhibit; Legal materials Hearsay Hearsay Hearsay Hearsay Hearsay Legal materials 127 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 138 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee POA00003907) 10092 MCL 141.120 Legal materials 10093 MCL 141.133 Legal materials 10094 MCL 141.2303 Legal materials 10095 2012 Home Rule Charter of the City of Detroit, Article 11 2012 Home Rule Charter of the City of Detroit, Article 7, Chapter 12 1997 Home Rule Charter of the City of Detroit, Article 11 Detroit City Code, Chapter 13, Article VIII Detroit City Code, Chapter 13, Article X K. Nicholl Expert Report Dated July 22, 2014, Table 23 Legal materials 10096 10097 10098 10099 10100 10101 K. Nicholl Expert Report Dated July 22, 2014, Table 31 10102 K. Nicholl Expert Report Dated July 22, 2014, Chart 45 10103 K. Nicholl Expert Report Dated July 22, 2014, Legal materials Legal materials Legal materials Legal materials Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 128 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 139 of 393 Exhibit No. Description of Document Chart 46 10104 K. Nicholl Expert Report Dated July 22, 2014, Table 49 10105 K. Nicholl Expert Report Dated July 22, 2014, Chart 55 10106 K. Nicholl Expert Report Dated July 22, 2014, Chart 57 10107 K. Nicholl Expert Report Dated July 22, 2014, Chart 58 10108 K. Nicholl Expert Report Dated July 22, 2014, Chart 62A 10109 K. Nicholl Expert Report Dated July 22, 2014, Chart 62B Macomb County Objections the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Syncora Objections Retiree Committee Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 129 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 140 of 393 Exhibit No. Description of Document 10110 K. Nicholl Expert Report Dated July 22, 2014, Chart 63A 10111 K. Nicholl Expert Report Dated July 22, 2014, Chart 63B 10112 K. Nicholl Expert Report Dated July 22, 2014, Chart 65A 10113 K. Nicholl Expert Report Dated July 22, 2014, Chart 65B 10114 K. Nicholl Expert Report Dated July 22, 2014, Table 78 10115 K. Nicholl Expert Report Dated July 22, 2014, Demonstrative Footnote 12 10116 K. Nicholl Expert Report Dated July 22, 2014, Table 97 Macomb County Objections Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Syncora Objections Retiree Committee Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 130 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 141 of 393 Exhibit No. Description of Document Macomb County Objections Macomb objects on the ground that the document is hearsay. Syncora Objections 10117 K. Nicholl Expert Report Dated July 22, 2014, Table 98 10118 Actuarial Standard of Practice No. 4 (both ASB docs. 125 and 173) Hearsay 10119 Actuarial Standard of Practice No. 27 (both ASB docs. 145 and 172) Hearsay 10120 Actuarial Standard of Practice No. 35 Hearsay 10121 Governmental Accounting Standards Board No. 67, “Financial Reporting for Pension Plans” (June 2012) 10122 Detroit City Code Chapter 47, Article I (2001) Legal materials 10123 Detroit City Code Chapter 47, Article II (2001) Detroit City Code Chapter 47, Article IV (2001) Detroit City Ordinance No. 39-05 Legal materials 10124 10125 Hearsay Retiree Committee FRE 801 Legal materials Legal materials 131 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 142 of 393 Exhibit No. Description of Document 10126 Detroit City Charter, Title 9, Ch. VII, et seq., as amended effective January 1, 1969, available at http://www.pfrsdetroit.org /images/pdf/charter.pdf Detroit City Charter, Article 11 (effective 2013) Detroit City Charter, Article 13, Section 13107 (effective 2013) EXHIBIT NO. REVISED: NOW EXHIBITS 10204 TO 10226 July 8, 2014 email from Juan Santambrogio of Ernst & Young to Daun Chung of Lazard Freres & Co and Gaurav Malhotra of Ernst & Young. PFRS 67th Annual Actuarial Valuation dated June 30, 2008 PFRS 68th Annual Actuarial Valuation dated June 30, 2009 PFRS 69th Annual Actuarial Valuation dated June 30, 2010 PFRS 70th Annual Actuarial Valuation dated June 30, 2011 PFRS 71st Annual Actuarial Valuation dated June 30, 2012 10127 10128 10131 10132 10133 10134 10135 10136 10137 10138 Macomb County Objections Syncora Objections Retiree Committee Legal materials Macomb objects on the ground that the document is hearsay. Hearsay Legal materials Hearsay Legal materials Hearsay FRE 801 PFRS 72nd Annual Actuarial Valuation dated June 30, 2013 132 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 143 of 393 Exhibit No. Description of Document 10139 GRS 70th Annual Actuarial Valuation dated June 30, 2008 GRS 71st Annual Actuarial Valuation dated June 30, 2009 GRS 72nd Annual Actuarial Valuation dated June 30, 2010 GRS 73rd Annual Actuarial Valuation dated June 30, 2011 GRS 74th Annual Actuarial Valuation dated June 30, 2012 GRS 75th Annual Actuarial Valuation dated June 30, 2013 PFRS audited financial statements for the period ended June 30, 2012 PFRS audited financial statements for the period ended Jun 30, 2013 Rosen Ex. 4 - Police and Fire Retirement System for the City of Detroit, Financial Report with Supplemental Information, June 30, 2005. GRS audited financial statements for the period ended June 30, 2012 GRS audited financial statements for the period ended Jun 30, 2013 Milliman March 11, 2014 Addendum to March 6, 2014 Memorandum re: Proposed Approach to Requested Benefit Modeling 10140 10141 10142 10143 10144 10145 10146 10147 10148 10149 10150 Macomb County Objections Syncora Objections Hearsay Retiree Committee FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 133 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 144 of 393 Exhibit No. Description of Document 10151 Guidelines for Making the DROP Decision Official Committee of Retirees’ Letter in Support of the City of Detroit’s Plan of Adjustment March 26, 2014 Letter from the Retirees’ Committee, “What Deal, Mr. Finley.” Actuarial & Statistical Section of the GRS Annual Report for the period ending June 30, 2003 Letter from Milliman to Evan Miller dated April 16, 2014 Re: DGRS Estimated Employer Contributions Required in 2014-2015 to 2022-2023 to Have 70% Funded Status in 2023 under an Annuity Savings Fund recoupment (20% cap) and 4.5% benefit reduction scenario with a 6.75% investment return assumption Letter from Milliman to Evan Miller dated April 10, 2014 Re: DGRS Estimated Liability as of June 30, 2014 assuming that benefits are frozen as of June 30, 2014 and that future COLAs to current and future retirees are ceased as of June 30, 2014 Letter from Milliman to Evan Miller dated May 5, 10152 10153 10154 10155 10156 10157 Macomb County Objections Syncora Objections Retiree Committee Hearsay Hearsay FRE 401, 403, 801 Hearsay FRE 401, 403, 801 Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay 134 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 145 of 393 Exhibit No. 10158 10159 10160 10161 10162 Description of Document Macomb County Objections 2014 Re: DPFRS Individual Claim Allocation as of June 30, 2013 for active and inactive members updated Letter from Milliman to Evan Miller dated April 17, 2014 Re: DPFRS Actuarial Accrued Liability as of June 30, 2013 Letter from Milliman to Evan Miller dated May 5, 2014 Re: DGRS Individual Claim Allocation as of June 30, 2013 for active and inactive members updated Letter from Milliman to Evan Miller dated April 17, 2014 Re: DGRS Actuarial Accrued Liability as of June 30, 2013 Letter from Milliman to Evan Miller dated April 7, 2014 Re: DPFRS Estimated liability as of June 30, 2014 assuming that benefits are frozen as of June 30, 2014 and that future COLAs to current and future retirees are ceased as of June 30, 2014 Christie, Mortgage Rates Drop to Near 4%, CNN Money, (Jul. 3, 2013) Available at http://money.cnn.com/20 Syncora Objections Retiree Committee Hearsay Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) Hearsay Macomb objects on the ground that the document is Hearsay FRE 401, 403, 801 135 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 146 of 393 Exhibit No. Description of Document 14/07/03/real_estate/mor tgagerates/index.html?hpt=hp_ t2. 10163 10164 10165 10166 Macomb County Objections hearsay and lacks foundation. Freddie Mac, Primary Mortgage Market Survey - Available at http://www.freddiemac.co m/pmms/. NASRA Issue Brief: Public Pension Plan Investment Return Assumption, NAT’L ASSOC. OF STATE RETIREMENT ADMINISTRATORS, Apr. 2014 - Available at http://www.nasra.org/files /Issue%20Briefs/NASRAI nvReturnAssumptBrief.p df. The Pennsylvania Municipal Retirement System Comprehensive Annual Financial Report For the Fiscal Year Ended December 31, 2012 - Available at http://gfoa.net/cafr/COA2 012/PennsylvaniaMunicip alRetirementSystemPA.p df. Consumer Price Index for All Urban Consumers – Available at http://www.bls.gov/cpi/. Syncora Objections Hearsay Retiree Committee FRE 401, 403, 801 Hearsay Relevance 136 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 147 of 393 Exhibit No. Description of Document 10167 2013 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds (2013 OASDI Trustees Report Available at http://www.ssa.gov/oact/t r/2013/tr2013.pdf. Board of Governors of the Federal Reserve System, Selected Interest Rates (Daily) H.15 - Available at http://www.federalreserve .gov/releases/h15/update /. Daily Treasury Yield Curve Rates, United States Department of Treasury (2014) Available at http://www.treasury.gov/r esource-center/datachart-center/interestrates/Pages/TextView.as px?data=yieldYear&year =2014. Data provided by Conway MacKenzie and Milliman relating to AFS recoupments Relevance 1989-2013 GRS and PFRS historical returns (POA00602884). Hearsay 10168 10169 10170 10171 Macomb County Objections Syncora Objections Retiree Committee FRE 401, 403, 801 FRE 401, 403 FRE 401, 403 Hearsay FRE 401, 403, 701, 702, 801, FRCP 26(a)(2) 137 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 148 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee 10172 Excerpt from 1995-1998 Master Agreement between AFSCME and the City of Detroit 10173 Excerpt from 2008-2012 Master Agreement between AFSCME and the City of Detroit 10174 Excerpt from 2009-2012 Master Agreement between the DPOA and City of Detroit 10175 10176 2001-2008 Master Agreement between the Detroit Fire Fighters Association and the City of Detroit (Section 14.j) MCL 117.4i Legal materials 10177 MCL 117.4j Legal materials 10178 MCL 38.1132 Legal materials 10179 MCL 38.1133 Legal materials 10180 MCL 38.1140m Legal materials 10181 10182 Mich. Const. art. 7, § 22 Decision and Recommended Order of Administrative Law Judge on Summary Disposition, City of Detroit v. AFSCME Council 25, 2000 Mich. Empl. Rel. Comm’n, Legal materials 138 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 149 of 393 Exhibit No. 10183 10184 10185 10185 Description of Document Docket No 12-000777 Emergency Manager Order No. 8, Initial 60 Day Report (July 2011March 2013) - Available at http://www.freep.com/ass ets/freep/pdf/C42124279 26.PDF. Center for Retirement Research, Table Showing Actuarial Assumptions by Plan for 126 selected public pension plans, available at http://nianticsystems.com /pls/apex/f?p=1988:17:13 691619169154:fsp_sort_ 1::RP&fsp_region_id=83 1306267286505451. Excel file provided by the Retirement Systems that contains census data as of Feb. 28, 2014 Excel file provided by retirement systems that contains census data as of Feb. 28, 2014 10186 Curriculum Vitae of Kim Nicholl 10187 Number of City of Detroit Retirees by Home Address Macomb County Objections Syncora Objections Retiree Committee Hearsay Hearsay Macomb objects on the ground that the document is hearsay and lacks foundation. Hearsay FRE 401, 403, 801 Hearsay FRE 401, 403, 801 Hearsay Macomb objects on the ground that the document is Hearsay; Relevance 139 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 150 of 393 Exhibit No. Description of Document Macomb County Objections hearsay and lacks foundation. Syncora Objections 10188 Table of Classes 10-12 Ballot Data - Total Members and Detroit Residents. Hearsay; Relevance 10189 New York City Employees’ Retirement System, 2013 Comprehensive Annual Financial Report for the Fiscal Years Ended June 30, 2013, and June 30, 2012 – Available at https://www.nycers.org/( S(j1ekiz45a4rsy0arkibjs5 45))/Pdf/cafr/2013/CAFR 2013.pdf. Exhibit I.A.236, Feb. 14, 2014 Health Care Settlement Agreement Hearsay; Relevance 10190 10191 S. Wohl Expert Report, Differences in Subsidies Table, p.13 Retiree Committee Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Hearsay FRE 801 140 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 151 of 393 Exhibit No. Description of Document 10192 S. Wohl Expert Report, Benefit Value Reduction Chart, p.18 10193 S. Wohl Expert Report, Federal Poverty Level Table, p.19 10194 S. Wohl Expert Report, Premium as a Percent of Income as Compared to the Federal Poverty Level Table, p.20 10195 S. Wohl Expert Report, Expected Premium Tax Credits by AGI ($175 Stipend) Table, p.21 10196 S. Wohl Expert Report, Expected Premium Tax Credits by AGI (Duty Disability Stipend) Table, p.22 10197 H. Atkinson Expert Report, Present Value as of June 30, 2013 Table, p.4 Macomb County Objections Macomb objects on the ground that the document is hearsay. Syncora Objections Retiree Committee Hearsay FRE 801 Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Hearsay FRE 801 Hearsay FRE 801 Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Macomb objects on the ground that the document is hearsay. Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 141 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 152 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections 10198 H. Atkinson Expert Report, Range of Reductions Table, p.4 Hearsay 10200 City of Detroit and DPOA - MERC Case No. D12 D-0354 - Panel's Findings, Opinion and Orders Hearsay 10201 DFFA Temporary Agreement 10202 1992-1995 MA L312 Council 25 10203 2001-2005 MA L1023 Emergency Services Operators Chapter 10204 Data from the Retirement Systems' Access database providing data as of June 30, 2013: Agency_Table Data from the Retirement Systems' Access database providing data as of June 30, 2013: Deduction_Amounts Data from the Retirement Systems' Access database providing data as of June 30, 2013: Deduction_Amounts_Des criptions_HRMS 10205 10206 Retiree Committee FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 142 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 153 of 393 Exhibit No. Description of Document 10207 Data from the Retirement Systems' Access database providing data as of June 30, 2013: Deduction_Descriptions Data from the Retirement Systems' Access database providing data as of June 30, 2013: Employee_Deudctions Data from the Retirement Systems' Access database providing data as of June 30, 2013: Employee_Deductions_H RMS Data from the Retirement Systems' Access database providing data as of June 30, 2013: Employee_Master Data from the Retirement Systems' Access database providing data as of June 30, 2013: Employee_Master_HRM S Data from the Retirement Systems' Access database providing data as of June 30, 2013: Eye_Care_Table Data from the Retirement Systems' Access database providing data as of June 30, 2013: Eye_Care_Table_HRMS draft Data from the Retirement Systems' Access database providing data as of June 30, 2013: GC_Benefits 10208 10209 10210 10211 10212 10213 10214 Macomb County Objections Syncora Objections Retiree Committee Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 143 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 154 of 393 Exhibit No. Description of Document 10215 Data from the Retirement Systems' Access database providing data as of June 30, 2013: GCallAdjustments Data from the Retirement Systems' Access database providing data as of June 30, 2013: GCannuityRefunds Data from the Retirement Systems' Access database providing data as of June 30, 2013: Job_Class_Rate Data from the Retirement Systems' Access database providing data as of June 30, 2013: Job_Class_Rate_HRMS Data from the Retirement Systems' Access database providing data as of June 30, 2013: Job_Class_Title Data from the Retirement Systems' Access database providing data as of June 30, 2013: Job_Class_Titles_HRMS Data from the Retirement Systems' Access database providing data as of June 30, 2013: Life_Insurance_Amounts Data from the Retirement Systems' Access database providing data as of June 30, 2013: Longevity Data from the Retirement Systems' Access database providing data 10216 10217 10218 10219 10220 10221 10222 10223 Macomb County Objections Syncora Objections Retiree Committee Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 144 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 155 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee as of June 30, 2013: PF_Benefits 10224 10225 10226 10256 10257 10260 10261 10262 Data from the Retirement Systems' Access database providing data as of June 30, 2013: PFallAdjustments Data from the Retirement Systems' Access database providing data as of June 30, 2013: PFannuityRefunds Data from the Retirement Systems' Access database providing data as of June 30, 2013: Retired_Life Agreement between the City of Detroit and the Detroit Police Officers Association 1986-1989 Contract 1989-1992 Detroit Police Officers Association - City of Detroit - Collective Bargaining Agreement for 1989-92 Master Agreement between the City of Detroit and the Detroit Police Officers Association 2004-2009 Master Agreement between the City of Detroit and the Teamsters State, County and Municipal Workers Local 214, effective 7/1/95-6/30/98 Master Agreement between the City of Detroit and the Hearsay FRE 801 Hearsay FRE 801 Hearsay FRE 801 145 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 156 of 393 Exhibit No. 10268 10269 10272 10275 10286 10289 10290 Description of Document Macomb County Objections Syncora Objections Retiree Committee Teamsters State, County and Municipal Workers Local 214, effective 1989-92 Master Agreement between the City of Detroit and the Detroit Fire Fighters Association, effective 7/1/98 - 6/30/01 Master Agreement between the City of Detroit and the Detroit Police Lieutenants' and Sergeants' Association, effective 11/20/7 6/30/77 Master Agreement between the City of Detroit and the Detroit Police Lieutenants' and Sergeants' Association, 89-92 Master Agreement between the City of Detroit and the Detroit Police Lieutenants' and Sergeants' Association, 92-98 Master Agreement between the City of Detroit and the Association of Professional Construction Inspectors, 05-08 Master Agreement between the City of Detroit and the Building Trades Foremen 05-08 Master Agreement between the City of Detroit and the Detroit Income Tax Investigators 146 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 157 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee Association, 05-08 10291 10292 10295 10297 10298 10299 10399 Master Agreement between the City of Detroit and Department of Transportation Foremen's Association, (Non-Supervisory), 05-08 Master Agreement between the City of Detroit and Detroit Police Lieutenants and Sergeants Association, 01-06 Master Agreement between the City of Detroit and the U.A.W. Local 2211, 05-08 Master Agreement between the City of Detroit and SCATA U.A.W. - Local 2334, 0508 Master Agreement between the City of Detroit and the Detroit Senior Water Systems Chemists Association, 05-08 Master Agreement between the City of Detroit and Teamsters State, County and Municipal Workers Local 214, 05-08 Memorandum Of Understanding Between The City Of Detroit And The Detroit Police Lieutenants' And Sergeants' Association 147 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 158 of 393 Exhibit No. Description of Document 10401 Master Agreement Between The City Of Detroit And The Association Of City Of Detroit Supervisors 1998 - 2001 Master Agreement Between The City Of Detroit And Michigan Council 25 Local 1023 Of The American Federation Of State, County And Municipal Employees, AFL-CIO Emergency Services Operators Chapter 1998 - 2001 Master Agreement Between The City Of Detroit And Michigan Council 25, American Federation Of State, County And Municipal Employees, AFL-CIO, Motor City Seasonal Workers Union, Local 542 1998 - 2001 Master Agreement Between The City Of Detroit Department Of Transportation And Division 26 Amalgamated Transit Union, AFL-CIO 1998 - 2001 Master Agreement Between The City Of Detroit And The Detroit Field Engineers' Association 1998 - 2001 Master Agreement Between The City Of Detroit And Park Management Association 1998 - 2001 10402 10403 10408 10414 10415 Macomb County Objections Syncora Objections Retiree Committee 148 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 159 of 393 Exhibit No. Description of Document 10416 Master Agreement Between The City Of Detroit And Police Officers Labor Council Health Department Herman Kiefer Complex 1998 - 2001 Master Agreement Between The City Of Detroit And Police Officers Labor Council Detention Facility Officers 1998 - 2001 Master Agreement Between The City Of Detroit And Teamsters State, County And Municipal Workers Local 214 1998 - 2001 Master Agreement Between The City Of Detroit And The Utility Workers Of America Local 488 1998 - 2001 Master Agreement Between The City Of Detroit And The Utility Workers Union Of America, Local 504 1998 - 01 Master Agreement Between The City Of Detroit And Utility Workers Of America, Local 531 1998 - 2001 Master Agreement Between The City Of Detroit And The Association Of Professional Construction Inspectors 1995 - 98 10417 10418 10419 10420 10421 10423 Macomb County Objections Syncora Objections Retiree Committee 149 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 160 of 393 Exhibit No. Description of Document 10438 Master Agreement Between The City Of Detroit And The I.U.O.E Local 547 - E Charter International Union Of Operating Engineers (Emergency Mobile Medical Technicians & Trainees Association) E.M.M.T.T.A. 2005 2009 Master Agreement Between The City Of Detroit And Michigan Council 25 Of The American Federation Of State County And Municipal Employees, AFL-CIO (NonSupervisory Bargaining Unit) July 1, 2005 - June 30, 2008 Master Agreement Between The City Of Detroit And The Association Of Professional And Technical Employees 2005 - 2008 Master Agreement Between The City Of Detroit And The Building Trades Foreman City Wide Unit Of The Detroit Building And Construction Trades Council 2005 - 2008 Master Agreement Between The City Of Detroit And The Detroit Police Command Officers Association 2004 - 2009 10440 10442 10445 10448 Macomb County Objections Syncora Objections Retiree Committee 150 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 161 of 393 Exhibit No. Description of Document 10450 Master Agreement Between The City Of Detroit And The Detroit Police Officers Association 2004 - 2009 10455 Master Agreement Between The City Of Detroit And The International Union Of Operating Engineers Local 547 (Detroit Principal Clerks Unit) 2005 - 2008 Master Agreement Between The City Of Detroit And Senior Accountants, Analysts And Appraisers Association 2005 - 2008 Master Agreement Between The City Of Detroit And The Service Employees International Union, Local 517M (NonSupervisory Bargaining Unit) 2005 - 2008 Master Agreement Between The City Of Detroit And The U.A.W. Local 212 United Automobile, Aerospace And Agricultural Implement Workers Of America, Police Commission Civilian Investigators 2005 -2008 Master Agreement Between The City Of Detroit And The Association Of Detroit Engineers 2001 - 2005 10456 10458 10461 10462 Macomb County Objections Syncora Objections Retiree Committee 151 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 162 of 393 Exhibit No. Description of Document 10463 Master Agreement Between The City Of Detroit And Michigan Council 25 Local 1023 Of The American Federation Of State, County And Municipal Employees, AFL-CIO Emergency Services Operators Chapter 2001 - 2005 Master Agreement Between The City Of Detroit And The Association Of Municipal Engineers 2001 - 2005 Master Agreement Between The City Of Detroit And The Detroit Building And Construction Trades Council AFL-CIO 2001 2005 Master Agreement Between The City Of Detroit And The Detroit License Investigators Association 2001 - 2005 10468 10471 10474 10476 Macomb County Objections Syncora Objections Retiree Committee Master Agreement Between The City Of Detroit And The I.U.O.E Local 547 - E Charter International Union Of Operating Engineers (Emergency Mobile Medical Technicians & Trainees Association) E.M.M.T.T.A. 2001 2005 152 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 163 of 393 Exhibit No. Description of Document 10477 Master Agreement Between The City Of Detroit And International Union Of Operating Engineers, Local 547 AFL-CIO 2001 - 2005 Master Agreement Between The City Of Detroit And AFSCME DPW Paving Forepersons Michigan Council 25 2001 - 2005 Master Agreement Between The City Of Detroit And Senior Accountants, Analysts And Appraisers Association 2001 - 2005 Master Agreement Between The City Of Detroit And The Local 517M Of The Service Employees International Union, (Non-Supervisory Bargaining Unit) 2001 2005 Master Agreement Between The City Of Detroit And Michigan Council 25 Of The American Federation Of State County And Municipal Employees, AFL-CIO (NonSupervisory Bargaining Unit) July 1, 2008 - June 30, 2012 Master Agreement Between The City Of Detroit And The Assistant Supervisors Of Street Maintenance And Construction Association 10478 10479 10480 10519 10520 Macomb County Objections Syncora Objections Retiree Committee 153 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 164 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee 2008 - 2012 10521 10522 10523 10524 10525 10527 In The Matter Of: City Of Detroit And Detroit Building And Construction Trades Council, AFL-CIO; Fact Finder's Report And Recommendations Master Agreement Between The City Of Detroit And The Detroit Income Tax Investigators Association 2008 - 2012 Master Agreement Between The City Of Detroit And The International Union Of Operating Engineers, Local 324 AFL-CIO 2008 - 2012 Master Agreement Between The City Of Detroit And Association Of Municipal Inspectors 2008 - 2012 Hearsay Master Agreement Between The City Of Detroit And The International Union Of Operating Engineers Local 324 (Detroit Principal Clerks Unit) 2008 - 2012 Master Agreement Between The City Of Detroit And Teamsters State, County And Municipal Workers Local 214 2008 - 2012 154 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 165 of 393 Exhibit No. Description of Document 10530 Memorandum Of Understanding Between The City Of Detroit Department Of Transportation And Amalgamated Transit Union, AFL-CIO Division 26 2012 - 2014 Memorandum Of Understanding Between The City Of Detroit And The Michigan Building And Construction Trades Council AFL-CIO 2012 2014 Memorandum Of Understanding Between The City Of Detroit And International Union Of Operating Engineers, Local 324 AFL-CIO 2012 - 2014 Memorandum Of Understanding Between The City Of Detroit And Teamsters State, County And Municipal Workers Local 214 2012 - 2014 Agreement Between The City Of Detroit And The Association Of Professional And Technical Employees 1998 - 2001 Master Agreement Between The City Of Detroit And The Detroit Policy Officers Association 2001 - 2004 Master Agreement Between The City Of Detroit And The Association Of City Of 10531 10532 10534 10540 10630 10634 Macomb County Objections Syncora Objections Retiree Committee 155 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 166 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee Detroit Supervisors 2001 - 2005 10641 10642 10648 10649 10654 10657 10658 10659 Master Agreement Between The City Of Detroit And The Association Of Professional And Technical Employees 2001 - 2005 2001-2005 Master Agreement, Amalgamated Transit Union, Division 26. 2001-2005 Master Agreement, Detroit Income Tax Investigators Association 2001-2005 Master Agreement, DoT Foreman's Association of America (NonSupervisory 2001-2005 Master Agreement, Detroit Field Engineers' Association 2001-2005 Master Agreement, Motor City Seasonals, Michigan Council 25, Local 542 2001-2005 Master Agreement, AFSCME DPW Paving Forepersons, Michigan Council 25 2001-2005 Master Agreement, Police Officers Labor Council Detention Facility Officers 156 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 167 of 393 Exhibit No. Description of Document 10660 2001-2005 Master Agreement, Police Officers Labor Council, Health Dept. - Herman Kiefer Complex 2001-2005 Master Agreement, Senior Accountants, Analyst and Appraisers Association 2001-2005 Master Agreement, Detroit Senior Water Systems Chemists Association 2001-2005 Master Agreement, UAW, Local 2334 - SCATA 2001-2005 Master Agreement, Utility Workers of America, Local 488 2001-2005 Master Agreement, UTILITY WORKERS UNION OF AMERICA, LOCAL 504 2001-2005 Master Agreement, UTILITY WORKERS OF AMERICA - LOCAL 531 2001-2005 Master Agreement, TEAMSTERS STATE, COUNTY AND MUNICIPAL WORKERS, LOCAL 214 2002-2005 Master Agreement, ASSOCIATION OF MUNICIPAL INSPECTORS 2001-2005 Master Agreement, PARK 10661 10663 10665 10667 10669 10670 10672 10674 10675 Macomb County Objections Syncora Objections Retiree Committee 157 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 168 of 393 Exhibit No. 10677 10691 10694 10697 10742 10743 10747 Description of Document Macomb County Objections Syncora Objections Retiree Committee MANAGEMENT ASSOCIATION Index 2005-2008 Master Agreement, ASSOCIATION OF CITY OF DETROIT SUPERVISORS 2005-2008 Master Agreement, ASSOCIATION OF MUNICIPAL ENGINEERS 2005-2008 Master Agreement, ASSISTANT SUPERVISORS OF STREET MAINTENANCE AND CONSTRUCTION ASSOCIATION 2005-2012 Master Agreement, DETROIT LICENSE INVESTIGATORS ASSOCIATION 2005-2012 Master Agreement, U. A. W. LOCAL 412 Unit 86 United Automobile, Aerospace and Agricultural Implement Workers of America, City of Detroit Law Department Paralegals 2008-2012 Master Agreement, ASSOCIATION OF MUNICIPAL ENGINEERS 158 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 169 of 393 Exhibit No. Description of Document 10748 2008-2012 Master Agreement, ASSOCIATION OF PROFESSIONAL CONSTRUCTION INSPECTORS 2008-2012 Master Agreement, AMALGAMATED TRANSIT UNION, AFLCIO - DIVISION 26 2008-2012 Master Agreement, DETROIT BUILDING AND CONSTRUCTION TRADES COUNCIL 2008-2012 Master Agreement, BUILDING TRADES FOREMEN CITY WIDE UNIT OF THE DETROIT BUILDING AND CONSTRUCTION TRADES COUNCIL 2008-2012 Master Agreement, DEPARTMENT OF TRANSPORTATION FOREMEN’S ASSOCIATION OF AMERICA, LOCAL 337 (Non-Supervisory) 2008-2012 Master Agreement, SUPERVISOR’S CHAPTER OF THE D.O.T. FOREMAN’S ASSOCIATION 2008-2012 Master Agreement, FORESTRY & LANDSCAPE FOREMEN LOCAL 1206 10750 10751 10752 10755 10756 10757 Macomb County Objections Syncora Objections Retiree Committee 159 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 170 of 393 Exhibit No. Description of Document 10761 2008-2012 Master Agreement, International Union of Operating Engineers - Local 324 (PARK MANAGEMENT) 2008-2012 Master Agreement, POLICE OFFICERS LABOR COUNCIL - DETENTION FACILITY OFFICERS 2008-2012 Master Agreement, POLICE OFFICERS LABOR COUNCIL HEALTH DEPARTMENT HERMAN KIEFER COMPLEX 2008-2012 Master Agreement, SENIOR ACCOUNTANTS, ANALYSTS AND APPRAISERS ASSOCIATION July 1, 2008 – June 30, 2012 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 517M (Professional/Technical) 2008-2012 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 517M (Non Supervisory Bargaining Unit) 2008-2012 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 517 M, HEALTH & WELLNESS PROMOTION 10762 10763 10765 10766 10767 10768 Macomb County Objections Syncora Objections Retiree Committee 160 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 171 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections Retiree Committee DEPARTMENT (SUPERVISORY UNIT) 10769 10771 10772 10773 2008-2012 Master Agreement, DETROIT SENIOR WATER SYSTEMS CHEMISTS ASSOCIATION 2008-2012 Master Agreement, UAW Region 1, Local 2200 OF THE UNITED AUTOMOBILE, AEROSPACE AND AGRICULTURAL IMPLEMENT WORKERS OF AMERICA (WASTEWATER TREATMENT PLANT SUPERVISORS) 2008-2012 Master Agreement, U. A. W. LOCAL 2211 United Automobile, Aerospace and Agricultural Implement Workers of America, PUBLIC ATTORNEYS ASSOCIATION 2008-2012 Master Agreement, U. A. W. LOCAL 212 United Automobile, Aerospace and Agricultural Implement Workers of America, Civilian Police Investigators Police Commission 161 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 172 of 393 Exhibit No. Description of Document 10774 2008-2012 Master Agreement, UTILITY WORKERS OF AMERICA, LOCAL 488 10775 2008-2012 Master Agreement, UTILITY WORKERS UNION OF AMERICA, LOCAL 504 2009-2013 Master Agreement, MICHIGAN COUNCIL 25, LOCAL 1023 EMERGENCY SERVICES OPERATORS CHAPTER 10780 10892 10893 10895 Macomb County Objections Syncora Objections Retiree Committee 2001-2005 Master Agreement, ASSISTANT SUPERVISORS OF STREET MAINTENANCE AND CONSTRUCTION ASSOCIATION 2001-2005 Master Agreement, LOCAL 1206 OF THE AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES, AFL-CIO, MICHIGAN COUNCIL #25 (DETROIT FORESTRY AND LANDSCAPE FOREMAN’S UNION) 2001-2005 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 517 M, HEALTH DEPARTMENT, SUPERVISORY UNIT 162 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 173 of 393 Exhibit No. Description of Document 10900 October 16, 2001 to June 30, 2002 Master Agreement, ASSOCIATION OF MUNICIPAL INSPECTORS April 26, 2001 to June 30, 2002 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION - LOCAL 517M (Professional/Technical) 1998-2001 Master Agreement, ASSOCIATION OF MUNICIPAL ENGINEERS 1998-2001 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL #808 M, NON SUPERVISORY UNIT 1998-2001 Master Agreement, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 808 M, HEALTH DEPARTMENT SUPERVISORY UNIT 1998-2001 Master Agreement, ASSOCIATION OF DETROIT ENGINEERS 1998-2001 Master Agreement, AFSCME, LOCAL 2394 MICHIGAN COUNCIL 25, SUPERVISORY UNIT 1998-2001 Master Agreement, 10901 10902 10906 10907 10909 10911 10912 Macomb County Objections Syncora Objections Retiree Committee 163 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 174 of 393 Exhibit No. 10914 10915 10918 10920 10928 10929 Description of Document Macomb County Objections Syncora Objections Retiree Committee ASSOCIATION OF PROFESSIONAL CONSTRUCTION INSPECTORS 1998-2001 Master Agreement, ASSISTANT SUPERVISORS OF STREET MAINTENANCE AND CONSTRUCTION ASSOCIATION 1998-2001 Master Agreement, DETROIT BUILDING AND CONSTRUCTION TRADES COUNCIL AFLCIO 1998-2001 Master Agreement, BUILDING TRADES FOREMEN, CITY WIDE UNIT OF THE DETROIT BUILDING AND CONSTRUCTION TRADES COUNCIL 1998-2001 Master Agreement, DETROIT LICENSE INVESTIGATORS ASSOCIATION 1998-2001 Master Agreement, DETROIT FORESTRY AND LANDSCAPE UNION AFSCME, LOCAL 1206 MICHIGAN COUNCIL 25 1998-2001 Master Agreement, INTERNATIONAL UNION OF OPERATING ENGINEERS, LOCAL 547 AFL-CIO 164 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 175 of 393 Exhibit No. 10933 10936 10937 10938 10939 10942 10943 Description of Document Macomb County Objections Syncora Objections Retiree Committee 1998-2001 Master Agreement, DPW PAVING FOREPERSONS’ ASSOCIATION 1998-2001 Master Agreement, DETROIT PRINCIPAL CLERKS ASSOCIATION 1998-2001 Master Agreement, SENIOR ACCOUNTANTS, ANALYSTS AND APPRAISERS ASSOCIATION 1998-2001 Master Agreement, DETROIT SENIOR WATER SYSTEMS CHEMISTS ASSOCIATION 1998-2001 Master Agreement, DETROIT INCOME TAX INVESTIGATORS ASSOCIATION 1998-2001 Master Agreement, U. A. W. LOCAL 2211, United Automobile, Aerospace and Agricultural Implement Workers of America, PUBLIC ATTORNEYS ASSOCIATION 1998-2001 Master Agreement, United Automobile, Aerospace & Agricultural Implement Workers of America UAW, Local 2334 SCATA, 165 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 176 of 393 Exhibit No. Description of Document 10945 1998-2001 Master Agreement, UTILITY WORKERS OF AMERICA LOCAL 488 1998-2001 Master Agreement, UTILITY WORKERS UNION OF AMERICA, LOCAL 504 1998-2001 Master Agreement, UTILITY WORKERS OF AMERICA, LOCAL 531 1998-2001 Master Agreement, INTERNATIONAL UNION OF OPERATING ENGINEERS, LOCAL 547 E CHARTER (Emergency Mobile Medical Technicians & Trainees Association) E.M.M.T.T.A. 1995-1998 Master Agreement, INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 547 E CHARTER, (Emergency Mobile Medical Technicians & Trainees Association) E.M.M.T.T.A. 10946 10947 10948 10951 Macomb County Objections Syncora Objections Retiree Committee Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is 166 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 177 of 393 Exhibit No. Description of Document 10969 Deposition of Stephen Rosen 10970 Deposition of Joseph Esuchanko Macomb County Objections hearsay. Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is Syncora Objections Retiree Committee Hearsay Hearsay 167 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 178 of 393 Exhibit No. Description of Document Macomb County Objections hearsay. 10971 Deposition of Kelly Cave 10972 Deposition of William Stannard Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Syncora Objections Retiree Committee Hearsay Hearsay 168 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 179 of 393 Exhibit No. Description of Document 10973 Deposition of Sidney Lockhart 10974 Deposition of Kenneth Kucel Macomb County Objections Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Syncora Objections Retiree Committee Hearsay Hearsay 169 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 180 of 393 Exhibit No. Description of Document 10975 Deposition of Jason Matteo 10976 Deposition of William "Kriss" Andrews Macomb County Objections Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Macomb objects on the ground that the document is an improper exhibit. Deposition designations will be handled separately as stipulated. Macomb further objects on the ground that the document is hearsay. Syncora Objections Retiree Committee Hearsay Hearsay 170 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 181 of 393 Exhibit No. Description of Document Macomb County Objections Syncora Objections 10977 Deposition of Robert J. Daddow Hearsay 10978 Any exhibit identified by any other party. Objections incorporated from those exhibits. Retiree Committee 171 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 182 of 393 ATTACHMENT C THE RETIREMENT SYSTEMS’ EXHIBIT LIST WITH OBJECTORS’ OBJECTIONS Exhibit Number 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Exhibit Description Objection Annual Report of the GRS Board of Trustees (2005) Annual Report of the GRS Board of Trustees (2006) Annual Report of the GRS Board of Trustees (2007) Annual Report of the GRS Board of Trustees (2008) Annual Report of the GRS Board of Trustees (2009) Annual Report of the GRS Board of Trustees (2010) Annual Report of the GRS Board of Trustees (2011) Annual Report of the PFRS Board of Trustees (2005) Annual Report of the PFRS Board of Trustees (2006) Annual Report of the PFRS Board of Trustees (2007) Annual Report of the PFRS Board of Trustees (2008) Annual Report of the PFRS Board of Trustees (2009) Annual Report of the PFRS Board of Trustees (2010) Annual Report of the PFRS Board of Trustees (2011) 172 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 183 of 393 Exhibit Number 2014 2015 Exhibit Description Objection Resolutions of the GRS and PFRS Supporting Plan of Adjustment (2014) PFRS Investment Policy (2014) Any exhibit listed by any other party Any document necessary for rebuttal or impeachment 173 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 184 of 393 ATTACHMENT D SYNCORA’S CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST Syncora Capital Assurance Inc. and Syncora Guarantee Inc. (“Syncora”) submit the following consolidated witness list and exhibit list for the September 2, 2014 hearing on the City’s Plan of Adjustment: I. Witness List Syncora hereby submits the following list of witnesses who will be called: 1. Elizabeth Von Habsburg, Managing Director, Winston Art Group 2. Glenn D. Meyers, Managing Director, FTI Consulting, Inc. 3. Kevin M. Murphy, George J. Stigler Distinguished Service Professor of Economics, University of Chicago 4. Stephen Rosen, Managing Director, FTI Consulting, Inc. 5. Gary Evanko, Chief Assessor, City of Detroit 6. Michael Hall, Director of Human Resources and Labor Relations, City 7. Marcel Todd, Senior Planner, City Planning Commission 8. Cynthia Thomas, Executive Director, Detroit Retirement Systems 9. Ryan Bigelow, Chief Investment Officer, Detroit Retirement Systems 10. Judith Kermans, 30(b)(6) designee for Gabriel Roeder Smith Syncora hereby submits the following list of witnesses who may be called: 1. Sonya Mays, Senior Advisor, Office of the Emergency Manager 174 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 185 of 393 2. Shani Penn, Chief of Staff, Office of the Emergency Manager Syncora reserves the right to call any witness on any party’s witness list. II. Exhibit List Syncora submits the following exhibits for use at the hearing on the City’s Plan of Adjustment. Syncora reserves the right to supplement this list of exhibits. Syncora also reserves the right to use any exhibit listed by any other party in this case. Syncora also reserves the right to supplement its objections to any party’s exhibits, a reservation of rights which the City disputes. Ex. No. 4001 4002 4003 4004 4005 4006 4007 4008 4009 Exhibit Description City Objection Evanko Ex. 1 - Biography of Gary Evanko from City of Dearborn Website Evanko Ex. 3 - Detroit City Government Revenues Report Evanko Ex. 4 - The Detroit News Article re “Detroit Landlords Cash in on Rent Aid, Ignore Tax Bills” Evanko Ex. 5 - The Detroit News Article re “Detroit's Property Tax System Plagued by Mistakes, Waste” Evanko Ex. 6 - The Detroit News Article re “Half of Detroit Property Owners Don't Pay Taxes” Evanko Ex. 7 - Plante Moran Report re City of Detroit Assessing Division draft Evanko Ex. 8 - Plante Moran Report re City of Detroit Assessing Division Operational Recommendations draft Evanko Ex. 9 - 12/8/13 Memorandum to Michigan Department of Treasury re City of Detroit Assessing Division Corrective Action Plan Hearsay Hearsay Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay Hearsay No Objection 4010 Evanko Ex. 10 - Letter to Lt. Governor Calley re City of Detroit Hearsay 4011 Evanko Ex. 9 - 12/8/13 Memorandum to Michigan Department of Treasury re City of Detroit Assessing Division Corrective Action Plan No Objection Evanko Ex. 9 - 12/8/13 Memorandum to Michigan Department of Treasury re City of Detroit Assessing Division Corrective Action Plan No Objection 4012 Retiree Objection 175 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 186 of 393 Ex. No. 4013 4014 Exhibit Description City Objection Evanko Ex. 14 - 1/21/14 Email from Gary Evanko re City of Detroit Assessed Value Proforma Hearsay, Foundation 4015 Bowen Ex. 1 - 7/6/2012 Letter to Chris Brown re City of Detroit• Initial Assessment of Current Pension and Postretirement Health Situation No Objection 4016 Bowen Ex. 2 - 11/4/2013 Letter to Evan Miller re Recommended Investment Return Assumption as of June 30, 2013 for DGRS No Objection 4017 Bowen Ex. 3 - 11/4/2013 Letter to Evan Miller re Recommended Investment Return Assumption as of June 30, 2013 for DPFRS Bowen Ex. 4 - Investment Policy Statement Review Bowen Ex. 5 - Milliman 2012 Public Pension Funding Study Bowen Ex. 6 - Milliman 2013 Public Pension Funding Study Bowen Ex. 7 - 4/17/2014 Letter to Evan Miller re DGRS Actuarial Accrued Liability as of June 30, 2013 Bowen Ex. 8 - 5/4/2014 Letter to Evan Miller re DPFRS Individual Claim Allocation as of June 30, 2013 for active and inactive members - updated Bowen Ex. 9 - 3/6/2014 Memorandum to Evan Miller re Proposed Approach to Requested Benefit Modeling Bowen Ex. 11 - City of Detroit 40-year Financial Projections Bowen Ex. 12 - Biography of Glen Bowen from Milliman Bowen Ex. 13 - 7/16/2013 Email from Glen Bowen re Milliman work cited - Editorial - "Detroit Free Press" Bowen Ex. 14 - Public Survey Fund Actuarial Assumptions 4018 4019 4020 4021 4022 4023 4024 4025 4026 4027 4028 4029 4030 4031 4032 Bowen Ex. 15 - NASRA Issue Brief: Public Pension Plan Investment Return Assumptions Retiree Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay, Relevance Hearsay Hearsay; Duplicative of Syncora 4265, 4303, 4327 Bowen Ex. 16 - General Retirement System vs Police & Fire Retirement System from 1989-2013 No Objection Bowen Ex. 17 - 5/5/2014 Letter to Evan Miller re DGRS Individual Claim Allocation as of June 30, 2013 for active and inactive members - updated No Objection Bowen Ex. 19 - 6/10/2014 Letter to Evan Miller re DGRS Estimated Employer Contributions Required in 2014-2015 to 2022-2023 No Objection 176 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 187 of 393 Ex. No. 4033 4034 4035 4036 4037 4038 4039 4040 4041 4042 4043 4044 Exhibit Description City Objection Bowen Ex. 20 - Actuarial Standards Board: Selection of Economic Assumptions for Measuring Pension Obligations No Objection Bowen Ex. 21 - Actuarial Standards Board: Measuring Pension Obligations and Determining Pension Plan Costs or Contributions Bowen Ex. 22 - The General Retirement System of The City of Detroit 75th Annual Actuarial Valuation Bowen Ex. 23 - The Police and Fire Retirement System of the City of Detroit 72nd Annual Actuarial Valuation Bowen Ex. 24 - Human Resources Update/Discussion with Restructuring Advisory Task Force Hall Ex. 1 - Monthly Headcount Reports (March 2013-March 2014) Hall Ex. 2 - Fox News Article re “Report Detroit EM Cuts Retirees' Health Benefits” Hall Ex. 3 - Detroit Free Press Article re “Detroit Retirees get Feb. Extension on Health Care” Hall Ex. 4 - CNN News Article re “Detroit Bankruptcy Plan Proposes Slashing Pension Benefits p to 34%” Thomas Ex. 1 - Police and Fire Retirement System of the City of Detroit Proposed Asset Allocation Policy Targets-Alternative B Thomas Ex. 2 - General Retirement System of the City of Detroit Meeting Materials Thomas Ex. 3 - General Retirement System vs. Police &Fire Retirement System From 1989-2013 4045 Thomas Ex. 4 - 7/6/2012 Letter to Chris Brown re City of Detroit - Initial Assessment of Current Pension and Postretirement Health Situation 4046 Thomas Ex. 5 - 3/22/2013 Email from Kriss Andrews re Statements Thomas Ex. 6 - Offering Circular re Taxable Certificates Series 2005 Thomas Ex. 7 - 7/10/2013 Email from Angela Lewis re Escalator Elimination 4047 4048 4049 4050 4051 Retiree Objection Thomas Ex. 8 - Investment Management Mandate Pipeline Article re “‘5 Questions’ with Cynthia Thomas, Detroit Retirement Systems” Thomas Ex. 9 - 10/9/2013 Letter to Kevyn Orr and Saul Green re Emergency Manager Order No. 16 Thomas Ex. 10 - The General Retirement System of the City of Detroit 74th Annual Actuarial Valuation No Objection No Objection No Objection No Objection Foundation, Lack of Authentication, Hearsay Hearsay, Irrelevant, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay No Objection No Objection No Objection No Objection No Objection; Stipulated No Objection Hearsay, Foundation; Relevance Hearsay, Relevance No Objection 177 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 188 of 393 Ex. No. 4052 4053 4054 4055 4056 4057 4058 4059 4060 4061 4062 4063 4064 4065 4066 4067 4068 4069 4070 4071 4072 Exhibit Description Thomas Ex. 11 - Financial Spreadsheet Thomas Ex. 12 - The General Retirement System of the City of Detroit 72nd Annual Actuarial Valuation-Revised Thomas Ex. 13 - The General Retirement System of the City of Detroit 73rd Annual Actuarial Valuation Thomas Ex. 14 - City of Detroit General Retirement System 69th Annual Actuarial Valuation Thomas Ex. 15 - City of Detroit General Retirement System 70th Annual Actuarial Valuation Thomas Ex. 16 - 5/7/2014 Letter to Evan Miller re Estimated Funded Status in 2033 and 2043 for DGRS Todd Ex. 1 - City of Detroit Master Plan of Policies Revision Executive Summary Todd Ex. 2 - Detroit Future City: 2012 Detroit Strategic Framework Plan Todd Ex. 4 - City Council Review Restructuring Recommendations Todd Ex. 5 - Letter from Marcell Todd to Kriss Andrews re Conway MacKenzie's April 5, 2013 City Council Review, Restructuring Recommendations Todd Ex. 6 - Letter from City of Detroit City Planning Commission to City Council re Potential Restructuring and Transfer of Functions City Objection Hearsay, Foundation No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Todd Ex. 7 - Detroit Free Press Article re “Taming Detroit's Bureaucracy: After Conquering Debt, Orr Looks to Streamline Planning and Development” Hearsay, Relevance, Speculation Todd Ex. 8 - Detroit Free Press Article re “Detroit Economic Growth Corp. Chief George Jackson Resigns After Duggan Move” Todd Ex. 9 - City of Detroit Master Plan of Policies Hearsay, Relevance, Speculation No Objection Cline Ex. 2 - The Detroit News Article re “‘Reverse Commute’ May Hike Tax Bill” Cline Ex. 3 - 3/14/2014 Email from Cherie Polk re Financial Advisory Board Meeting on 3/18/2014 Cline Ex. 5 - City of Detroit's Amended Identification of Witnesses Cline Ex. 6 - Income Tax Division-Outstanding Receivables Cline Ex. 7 - Michigan State University City of Detroit Revenue Forecast Memo Retiree Objection Hearsay, Relevance, Speculation Hearsay, Relevance No Objection No Objection Hearsay, Foundation 178 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 189 of 393 Ex. No. 4073 4074 4075 4076 4077 4078 4079 4080 4081 4082 4083 4084 4085 4086 4087 4088 4089 4090 4091 4092 4093 4094 4095 4096 Exhibit Description City Objection Cline Ex. 8 - City and Metro Population-Data from Brookings Report Cline Ex. 9 - Comparison of Assumptions, Revenue Consensus, and Plan of Adjustment Malhotra Ex. 1 - City of Detroit 10-Year Financial Projections No Objection No Objection No Objection Malhotra Ex. 4 - 3/14/2014 Email from Cherie Poll re Financial Advisory Board Meeting on 3/18/2014 Hearsay, Relevance Malhotra Ex. 6 - Detroit Blight Removal Task Force Plan Malhotra Ex. 7 - The Detroit News Article re “‘Reverse Commute’ May Hike Tax Bill” No Objection Hearsay, Relevance, Speculation Malhotra Ex. 8 - 2/19/2013 Letter to Governor Snyder re Supplemental Documentation of the Detroit Financial Review Team No Objection Malhotra Ex. 10 - Detroit Public Schools FY 2015 Proposed Budgets Buckfire Ex. 22 - Analysis of New Water/Sewer Authority Buckfire Ex. 23 - Transcript of Conversation Between Bloomberg Help Desk and Kyle Herman Buckfire Ex. 24 - Updated Pro Forma & Restructuring Analysis Buckfire Ex. 25 - 10/18/2013 - Oakland County Business Issues Memo, Conway/Miller Buckfire Response Buckfire Ex. 26 - Presentation to Miller Buckfire & Co Buckfire Ex. 27 - 2/5/2014 Email from Robert Daddow re GLWSA MOU Appendix and Summary Buckfire Ex. 30 - 10/22/2013 Email from Kenneth Buckfire re County Follow Up re Spec. Millage Proposal Buckfire Ex. 31 - 5/9/2013 Email from Kenneth Buckfire re DIA Visit Buckfire Ex. 32 - Christie's Appraisals, IncAgreement Between Detroit, Buckfire, and Christie's Buckfire Ex. 33 - 8/4/2013 Letter to Kenneth Buckfire re Appraisal Agreement Buckfire Ex. 34 - 8/25/2013 Email from Allison Whiting to Kenneth Buckfire re Meeting With DIA Retiree Objection No Objection No Objection No Objection Hearsay; Speculation Hearsay No Objection Hearsay, Relevance Hearsay Hearsay Hearsay Hearsay Hearsay 179 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 190 of 393 Ex. No. 4097 4098 4099 4100 4101 4102 4103 4104 4105 4106 4107 4108 4109 4110 4111 4112 4113 4114 4115 4116 4117 Exhibit Description City Objection Buckfire Ex. 35 - 5/7/2013 Email from Gene Gargaro to Kenneth Buckfire re DIA Retiree Objection Hearsay "Detroit bankruptcy: How fast will it go?" [ArticleFree P. 7/23/13] "Detroit bankruptcy plan includes deep pension cuts" [Article - LA times, A. Seumuels 2/22/14] "Detroit's New Plan" [Article-Asset int. 4/1/14] "Post-Emergency Discipline": A transcript of Kevyn Orr at UM POA00173457 Email (5/28/13) Nowling to Orr re Thoughts on DIA POA00000761 Memo (11/11/11) Ford III to City Officials re Draft Proposal for Cumulative Monetization of Cultural Assets - DIA POA00170255 Email (10/17/13) Orr to Buckfire and Muchmore re Ron Weiser call POA00177511 Email letter Screenivas Cherukuri to Orr re Spin-off scenarios for Parking and PLD Hill Ex. 2 - DC Fiscal Policy Institute: DC Took a Balanced Approach to Addressing its Last Major Deficit Hill Ex. 3 - Chicago Fed Letter: After Detroit: How Will Illinois and its Communities Respond? Hill Ex. 4 - Recovery Process for Two Financially Distressed Cities: Washington, DC Financial Control Board and the City of Detroit Financial Emergency Hill Ex. 5 - Yahoo Finance News Article re “Detroit CFO Says Post-Bankruptcy Oversight Critical for City” Hill Ex. 6 - 1/23/2014 Email from John Hill re Mayor's Characterization of the Plan of Adjustment Hill Ex. 7 - 12/9/2013 Email from John Hill re Income Tax and Assessor's Division Report Hill Ex. 8 - 3/19/2014 Email from John Hill re Office of the Chief Economist Information Hill Ex. 9 - 11/23/2013 Email from John Hill re City of Detroit CAFR Hill Ex. 10 - 11/27/2013 Email from John Naglick re City of Detroit Risk Management Department Hill Ex. 11 - 4/16/2014 Memorandum from Mark Lockridge re Report on the Plan of Adjustment For The Debts of The City of Detroit Hill Ex. 12 - 3/14/2014 Email from Cherie Polk re Financial Advisory Board (FAB) Meeting on 3/18/2014 Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay Hearsay Hearsay, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Foundation Hearsay, Foundation Hearsy, Relevance, Speculation Hearsay No Objection Hearsay, Relevance No Objection No Objection No Objection Hearsay, Foundation 180 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 191 of 393 Ex. No. 4118 4119 4120 4121 4122 4123 4124 4125 4126 Exhibit Description City Objection Hill Ex. 13 - Letter from Ernst & Young re City of Detroit: Plan of Adjustment 40-Year Projections Hill Ex. 14 - 12/6/2013 Email from Charles Moore re AlixPartners Document Hill Ex. 15 - 2/12/2014 Email from John Hill re Revenue Conference Documents Hill Ex. 16 - 3/28/2014 Email from John Hill re DPD Promotions and Financial Impact Hill Ex. 17 - 4/2/2014 Email from John Hill re Budget Amendment Hill Ex. 18 - 5/19/2014 Letter from David Whitaker re 2014-2015 Budget Analysis Hill Ex. 19 - 5/15/2014 Letter from David Whitaker re 2014-2015 Budget Analysis Foundation Hearsay, Foundation No Objection No Objection Hearsay No Objection No Objection Hill Ex. 21 - 2/4/2014 Email from John Naglick re FAB Detroit Revenue Conference No Objection Hill Ex. 22 - Board of Trustees of the Policemen and Firemen Retirement System of The City of Detroit vs. City of Detroit Judgment for Plaintiff No Objection 4128 Hill Ex. 23 - Detroit Police Lieutenants and Sergeants Association vs. City of Detroit, Case No. 92-218718-AW Judgment for Plaintiff No Objection 4129 Hill Ex. 24 - Detroit: Facts on Bankruptcy and Transformation Hearsay, Foundation 4127 4130 4131 4132 4133 4134 4135 4136 4137 4138 4139 Bing Ex. 1 - City of Detroit-Restructuring Plan Bing Ex. 2 - Detroit Free Press News Article re “Full Text of Mayor Dave Bing's State of the City Address” Bing Ex. 3 - Wall Street Journal News Article re “Can Detroit Be Saved?” Bing Ex. 4 - The Guardian News Article re “Detroit Mayor Plans to Shrink City by Cutting Services to Some Areas” Bing Ex. 5 - 2/19/2013 Letter to Governor Snyder re Report of the Detroit Financial Review Team Bing Ex. 6 - MLive News Article re “Text of Detroit Mayor Dave Bing's Financial Crisis Speech” Bing Ex. 7 - Letter from Coit Cook Ford re Draft Proposal for Cumulative Monetization of the Cultural Assets Bing Ex. 8 - 7/10/2013 Email from Kriss Andrews re Emergency Management Bing Ex. 9 - 7/7/2013 Email to Dave Bing and Kriss Andrews re Syncora Status Retiree Objection No Objection Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation Hearsay, Relevance, Speculation No Objection Hearsay, Relevance, Speculation Hearsay, Foundation, Speculation Hearsay, Relevance, Foundation Hearsay, Foundation 4140 4141 181 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 192 of 393 Ex. No. 4142 4143 4144 4145 4146 4147 4148 4149 4150 4151 4152 4153 4154 4155 4156 4157 4158 4159 4160 4161 4162 4163 4164 4165 4166 4167 4168 4169 4170 4171 4172 4173 4174 4175 4176 4177 4178 4179 4180 4181 4182 4183 Exhibit Description City Objection Orr Ex. 20 - City of Detroit's Amended Identification of Witnesses 30(b)(6) Orr Ex. 21 - Offering Circular of Taxable Certificates Series 2005 Orr Ex. 22 - Transcript of Kevyn Orr's Speech at University of Michigan Orr Ex. 23 - 5/28/2013 Email from Bill Nowling re Thoughts on DIA Retiree Objection No Objection No Objection. Stipulated No Objection Hearsay 182 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 193 of 393 Ex. No. 4184 4185 4186 4187 4188 4189 4190 4191 4192 4193 4194 4195 4196 4197 4198 4199 4200 4201 Exhibit Description City Objection Orr Ex. 24 - Memorandum from Coit Cook Ford III re Draft Proposal for Cumulative Monetization of the Cultural Assets Hearsay, Foundation, Speculation Orr Ex. 25 - 10/17/2013 Email from Kevyn Orr re Ron Weiser and DIA Orr Ex. 26 - City of Detroit Restructuring Priorities Hearsay No Objection Penske Ex. 1 - Philadelphia Inquirer News Article re “Roger Penske Parlays Winning Races Into Success on the Business Circuit” Penske Ex. 2 - Car and Driver News Article re “What I'd Do Differently: Roger Penske” Penske Ex. 4 - Detroit Free Press News Article re “Tom Walsh: Roger Penske's Views on Detroit's Bankruptcy” Sallee Ex. 1 - Plante Moran Report re City of Detroit Assessing Division-Observations and Opportunities Sallee Ex. 2 - The Detroit News Article re “Detroit’s Property Tax System Plagued by Mistakes, Waste” Sallee Ex. 3 - Property Tax Process Review Sallee Ex. 5 - The Videotaped Deposition of Gary Evanko 4202 4203 Sallee Ex. 6 - Detroit City Government Revenues Sallee Ex. 7 - MLive News Article re “Detroit Named a Top “Turnaround Town” for Residential Real Estate” Retiree Objection Relevance, Hearsay, Foundation Relevance, Hearsay, Foundation Relevance, Hearsay, Foundation Hearsay Speculation, Hearsay, Foundation Hearsay Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay No Objection Hearsay, Foundation, Speculation 4204 Sallee Ex. 8 - Detroit: Facts of Bankruptcy and Transformation Hearsay 4205 Sallee Ex. 9 - Crain’s Detroit Business News Article re “Will Detroit Land Bank Auction Build Value for Housing?” Speculation, Hearsay, Foundation 183 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 194 of 393 Ex. No. 4206 4207 4208 4209 4210 4211 4212 4213 4214 4215 4216 4217 4218 4219 4220 4221 4222 4223 4224 4225 4226 4227 4228 4229 Exhibit Description City Objection Sallee Ex. 10 - BLS Data Viewer re Local Area Unemployment Statistics Sallee Ex. 11 - S&P/Case-Shiller Detroit Home Price Index Sallee Ex. 12 - S&P/Case-Shiller Detroit Home Price Index Historical Performance from 20042013 Sallee Ex. 13 - Plante Moran Report re City of Detroit Assessing Division Operational Recommendations Sallee Ex. 15 - City and Metro Population-Data from Brookings Report Sallee Ex. 16 - City of Detroit Ten-Year Financial Projections Sallee Ex. 18 - City of Detroit Ten-Year Financial Projections Spreadsheets Sallee Ex. 19 - City of Detroit State Tax Commission Spreadsheet Sallee Ex. 20 - Michigan Association of Realtor Data Spreadsheet Sallee Ex. 21 - Taxable Value Property Spreadsheet Sallee Ex. 22 - Annual; Privately-Owned Residential Building Permits, Wayne County, Ml Census, Building Permits Survey Spreadsheet Sallee Ex. 23 - Home Price Index for Detroit, Michigan Sallee Ex. 24 - Changes to Detroit Property Tax Forecasts Sallee Ex. 25 - Residential Sales Statistics Sallee Ex. 26 - Monthly New Privately-Owned Residential Building Permits: Wayne County, Michigan Sallee Ex. 28 - MLive News Article re “How Michigan’s Revenue Sharing “Raid” Cost Communities Billions for Local Services” Sallee Ex. 29 - Article by Anthony Minghine re “The Great Revenue Sharing Heist” Sallee Ex. 31 - FRED Home Price Index for Detroit, Michigan Sallee Ex. 32 - Property Tax Collection, by Class Sallee Ex. 33 - Estimating Methodology: Detroit Tax Forecast Sallee Ex. 34 - Long-term Projections Discussion Items Retiree Objection Hearsay Hearsay Hearsay Hearsay No Objection No Objection No Objection Hearsay No Objection No Objection No Objection No Objection No Objection. No Objection Hearsay Speculation, Hearsay, Foundation Speculation, Hearsay, Foundation Hearsay No Objection Hearsay, Foundation Hearsay, Foundation 4230 184 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 195 of 393 Ex. No. 4231 4232 Exhibit Description City Objection Improper Exhibit; All Objections Made During Testimony; Hearsay Craig Ex. 1 - Hearing re Eligibility Trial 4233 4234 4235 4236 4237 4238 4239 4240 4241 4242 4243 4244 4245 4246 4247 4248 4249 4250 4251 4252 Retiree Objection Craig Ex. 3 - 4/22/2013 Letter from Vanessa Mendoza re Manhattan Institute/Bratton Group Proposed Engagement in Detroit Craig Ex. 4 - 7/28/2013 Memorandum from The Bratton Group Team re Draft Recommendations Craig Ex. 5 - 8/29/2013 Email from Chris Gannon re Detroit Project Additions Craig Ex. 6 - 9/11/2013 Email from Pat Hamett re Revised Draft of Strategic Implementation Plan Hearsay, Relevance Hearsay Hearsay, Relevance Hearsay Craig Ex. 8 - Percent of Offenses Cleared by Arrest or Exceptional Means by Population Group Incomplete document; hearsay Craig Ex. 10 - Fox News Article re “Detroit EM Cuts Retirees' Health Benefits” Craig Ex. 11 - 2/25/2014 Email from Gary Brown re DPD Overtime Report Craig Ex. 12 - 4/2/2014 Email from John Hill re Budget Amendment Craig Ex. 13 - Detroit Free Press News Article re “Detroit Retirees Get Feb. Extension on Health Care” Craig Ex. 14 - CNN News Article re “Detroit Bankruptcy Plan Proposes Slashing Pension Benefits up to 34%” Relevance, Hearsay, Foundation Mays Ex. 2 - 7/29/2013 Email from Sonya Mays to Kennis Wooten re City Airport Mays Ex. 3 - 8/7/2013 Email from Kevyn Orr to Shani Penn and Sonya Mays re Conway MacKenzie Mays Ex. 4 - 8/9/2013 Email from Sonya Mays re Conway MacKenzie’s Lack of Resources Mays Ex. 5 - 8/9/2013 Email from Sonya Mays to Charles Moore re Conway MacKenzie’s Role at DWSD Mays Ex. 6 - 8/18/2013 Email from Sonya Mays re Detroit Free Press Newspaper Article by Rochelle Riley Mays Ex. 7 - 8/12/2013 Email from Kevin Hand re Fire Restructuring Hearsay Hearsay, Relevance Relevance, Hearsay, Foundation Relevance, Hearsay, Foundation Hearsay No Objection No Objection No Objection No Objection No Objection 4253 185 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 196 of 393 Ex. No. 4254 4255 4256 4257 4258 4259 4260 Exhibit Description City Objection Penn Ex. 2 - 7/29/2013 Email from Sonya Mays to Kennis Wooten re City Airport Penn Ex. 3 - 8/7/2013 Email from Kevyn Orr to Shani Penn and Sonya Mays re Conway MacKenzie Penn Ex. 4 - 8/9/2013 Email from Sonya Mays re Conway MacKenzie’s Lack of Resources Penn Ex. 5 - 8/9/2013 Email from Sonya Mays to Charles Moore re Conway MacKenzie’s Role at DWSD Penn Ex. 6 - 8/12/2013 Email from Kevin Hand re Fire Restructuring Penn Ex. 7 - 8/18/2013 Email from Sonya Mays re Detroit Free Press Newspaper Article by Rochelle Riley Penn Ex. 8 - Detroit Free Press News Article re Rochelle Riley: Detroit's Firefighters to get Help They Need Under Plan Taking Shape No Objection No Objection No Objection No Objection No Objection No Objection Relevance, Hearsay, Foundation 4261 Perry Ex. 2 - 11/4/2013 Letter to Evan Miller re Recommended Investment Return Assumption as of June 30, 2013 for DGRS No Objection 4262 Perry Ex. 3 - 11/4/2013 Letter to Evan Miller re Recommended Investment Return Assumption as of June 30, 2013 for DPFRS No Objection 4263 4264 4265 4266 4267 4268 Perry Ex. 4 - Milliman 2012 Public Pension Funding Study Perry Ex. 5 - Milliman 2013 Public Pension Funding Study Perry Ex. 6 - NASRA Issue Brief: Public Pension Plan Investment Return Assumptions Perry Ex. 7 - DGRS Expected Return Model; Assumptions as of June 30, 2012 Perry Ex. 8 - DPFRS Expected Return Model; Assumptions as of June 30, 2012 Perry Ex. 9 - Public Fund Survey Actuarial Assumptions 4269 Perry Ex. 10 - California State Teachers’ Retirement System-Experience Analysis from July 1, 2006-June 30, 2010 4270 Perry Ex. 11 - Oregon Public Employees Retirement System 2012 Experience Study Perry Ex. 12 - General Retirement System vs. Police and Fire Retirement System from 19892013 Perry Ex. 13 - 5/5/2014 Letter to Evan Miller re DGRS Individual Claim Allocation as of June 30, 2013 Perry Ex. 14 - 5/5/2014 Letter to Evan Miller re DPFRS Individual Claim Allocation as of June 30, 4271 4272 4273 Retiree Objection No Objection No Objection Hearsay No Objection No Objection Hearsay; Duplicative of Syncora Ex. 4268 Relevance, Hearsay Relevance, Hearsay No Objection No Objection No Objection 186 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 197 of 393 Ex. No. Exhibit Description City Objection Retiree Objection 2013 4274 4275 4276 4277 4278 4279 4280 4281 4282 4283 4284 4285 4286 Jenkins Ex. 1 - 5/9/2013 Email from Kevin Hand re Restructuring Initiatives No Objection Jenkins Ex. 3 - City of Detroit Finance Department-Purchasing Division No Objection Jenkins Ex. 4 - Professional Services Contract Between City of Detroit, Michigan and System Planning Corporation No Objection Jenkins Ex. 12 - Fox News Article re “Report: Detroit EM Cuts Retirees’ Health Benefits” Relevance, Hearsay, Foundation, Duplicative Jenkins Ex. 13 - Detroit Free Press News Article re “Detroit Retirees Get Feb. Extension on Health Care” Relevance, Hearsay, Foundation, Duplicative Jenkins Ex. 14 - CNN News Article re “Detroit Bankruptcy Plan Proposes Slashing Pension Benefits Up to 34%” Relevance, Hearsay, Foundation, Duplicative 4288 Jenkins Ex. 15 - Police and Fire Retirement System of the City of Detroit Proposed Asset Allocation Policy Targets-Alternative B Hearsay 4289 Jenkins Ex. 16 - General Retirement System vs. Police & Fire Retirement System From 1989-2013 Rapson Ex. 1 - Subpoena to Testify at a Deposition on July 25, 2014 for Rip Rapson Rapson Ex. 2 - Missions and Values of the Kresge Foundation Rapson Ex. 3 - City’s Third Amended List of Fact Witnesses Rapson Ex. 4 - City’s Amended List of Fact Witnesses No Objection Jones Ex. 2 - 5/12/2014 Email from Thomas Stallworth re Bankruptcy Settlement Hearsay, Relevance Kopacz Ex. 2 - Order Appointing Expert Witness No Objection 4287 4290 4291 4292 4293 4294 4295 4296 4297 4298 4299 4300 No Objection No Objection Hearsay, Relevance No Objection 187 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 198 of 393 Ex. No. 4301 4302 4303 4304 4305 4306 4307 4308 4309 4310 4311 4312 4313 4314 4315 4316 4317 4318 4319 4320 4321 4322 4323 4324 4325 Exhibit Description City Objection Kopacz Ex. 3 - Documents Provided to Phoenix by the City or its Advisors Kopacz Ex. 4 - General Retirement System vs. Police & Fire Retirement System from 1989-2013 Kopacz Ex. 6 - The Blinken Report: Strengthening the Security of Public Sector Defined Benefit Plans Kopacz Ex. 7 - NCPERS on Rockefeller Report: Impractical, Off the Mark Kopacz Ex. 8 - GASB Improves Pension Accounting and Financial Reporting Standards Kopacz Ex. 9 - Financial Reporting for Pension Plans Kopacz Ex. 11 - Public Fund Survey Summary of Findings to FY 2008 Duggan Ex. 1 - Order No. 20: Restoring the Salary and Benefits of the Mayor Duggan Ex. 3 - Corrected Fifth Amended Plan Duggan Ex. 4 - Michigan Financial Review Commission Act: Act 181 of 2014 Duggan Ex. 5 - Notice of Filing of Redlined Version of Corrected Fifth Amended Plan Duggan Ex. 7 - Email from John Hill re Mayors Characterization of the Plan of Adjustment Duggan Ex. 8 - 5/2/2014 Email from Mike Duggan re Letter from Mayor Duggan Duggan Ex. 9 - Detroit Free Press News Article re “Detroit Retirees get Feb. Extension of Health Care” Duggan Ex. 10 - Triennial Executive Budget FY 2015 Through FY 2017 Duggan Ex. 11 - Order No. 31: Order Supplementing Order No. 20 Duggan Ex. 12 - The Detroit News Article re “Orr Gives Control of Detroit’s Water Department to Mayor” Duggan Ex. 13 - The Detroit News Article re “Duggan Right Guy for City Water Job” Gilbert Ex. 1 - Detroit Blight Removal Task Force Plan Bigelow Ex. 1 - General Retirement System vs. Police and Fire Retirement System from 19892013 Retiree Objection No Objection No Objection Hearsay Hearsay Hearsay No Objection Hearsay No Objection No Objection No Objection No Objection Hearsay No Objection Hearsay/Relevance/Spe culation No Objection No Objection Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation No Objection No Objection 188 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 199 of 393 Ex. No. 4326 4327 4328 4329 4330 4331 Exhibit Description City Objection Bigelow Ex. 2 - General Retirement System of the City of Detroit Meeting Materials Niblock Ex. 2 - Crain’s Detroit Business News Article re “New CIO Beth Niblock starts from scratch to overhaul Detroit's 'fundamentally broken' IT system” Niblock Ex. 3 - Plante Moran Report re Proposal to Provide IT Assessment and Strategic Planning Services Niblock Ex. 4 - Press Release re Mayor Duggan Recruits Nationally Recognized Chief Information Officer Niblock Ex. 5 - Letter to Mike Duggan re Response to Plan of Adjustment Due Diligence Request Retiree Objection No Objection Hearsay/Relevance/Spe culation Hearsay Hearsay No Objection 4332 4333 4334 4335 4336 4337 4338 4339 4340 4341 4342 4343 4344 4345 4346 4347 4348 4349 4350 4351 4352 4353 4354 4355 4356 4357 4358 4359 4360 4361 4362 4363 189 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 200 of 393 Ex. No. 4364 4365 4366 4367 4368 4369 4370 4371 4372 4373 4374 Exhibit Description City Objection Gary Evanko Deposition Transcript - June 24, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4375 Glen Bowen Deposition Transcript -June 30, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4376 Michael Hall Deposition Transcript - July 2, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 190 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 201 of 393 Ex. No. 4377 Exhibit Description City Objection Cynthia Thomas Deposition Transcript July 9, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4378 Marcell Todd Deposition Transcript - July 9, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4379 Robert Cline Deposition Transcript - July 14, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4380 Gaurav Malhotra Deposition Transcript - July 15, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 191 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 202 of 393 Ex. No. 4381 Exhibit Description City Objection Kenneth Buckfire Deposition Transcript - July 16, 2014 4382 City of Detroit Healthcare Design Discussion (1/16/13) Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Hearsay 4383 John Hill Deposition Transcript - July 18, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4384 Dave Bing Deposition Transcript - July 21, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4385 Marc Schwartz Deposition Transcript - July 21, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 192 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 203 of 393 Ex. No. 4386 Exhibit Description City Objection Susan Mosey Deposition Transcript - July 21, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4387 Kevyn Orr Deposition Transcript - July 21, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4388 Kevyn Orr Deposition Transcript - July 22, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4389 Annmarie Erickson Deposition Transcript - July 22, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 193 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 204 of 393 Ex. No. 4390 Exhibit Description City Objection Roger Penske Deposition Transcript - July 23, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4391 Charles Moore Deposition Transcript - July 23, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4392 Caroline Sallee Deposition Transcript - July 24, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4393 James Craig Deposition Transcript - July 24, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 194 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 205 of 393 Ex. No. 4394 Exhibit Description City Objection Sonya Mays Deposition Transcript - July 24, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4395 Alan Perry Deposition Transcript - July 25, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4396 Edsel Jenkins Deposition Transcript - July 25, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4397 Shani Penn Deposition Transcript - July 25, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 195 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 206 of 393 Ex. No. 4398 Exhibit Description City Objection Dan Gilbert Deposition Transcript - July 29, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4399 Ryan Bigelow Deposition Transcript - July 29, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4400 Beth Niblock Deposition Transcript - July 31, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4401 Marti Kopacz Deposition Transcript - July 31, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 196 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 207 of 393 Ex. No. 4402 Exhibit Description City Objection Marti Kopacz Deposition Transcript - August 1, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4403 Rip Rapson Deposition Transcript - July 31, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4404 Mayor Michael Duggan Deposition Transcript August 1, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4405 Michael Plummer Deposition Transcript - August 1, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 197 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 208 of 393 Ex. No. 4406 Exhibit Description City Objection Brenda Jones Deposition Transcript - August 4, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4407 Brom Stibitz Deposition Transcript - August 4, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4408 Dennis Muchmore Deposition Transcript - August 4, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4409 Victor Wiener Deposition Transcript - August 4, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 198 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 209 of 393 Ex. No. 4410 Exhibit Description City Objection Paul Provost Deposition Transcript - August 6, 2014 Retiree Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 4411 Graham Beal Deposition Transcript - August 7, 2014 4412 4413 4414 4415 4416 4417 4418 4419 4420 4421 4422 4423 Expert Report of Glenn Meyers Expert Report of Stephen Rosen Expert Report of Elizabeth von Habsburg Expert Report of Kevin Murphy POA00002057 - MSU Detroit Revenue Forecast Memo (Oct. 2013) POA00002098 - Revenue Consensus Conference - Preliminary Report (Feb. 27, 2014) POA00005794 - Assessing Division Observations and Opportunities (Plante Moran) POA00011652 - Blocks Comprising Target Neighborhood POA00011653 - East English Village (AKA East Side 2) POA00013389 - City of Detroit Treasury Division Operational Recommendations (DRAFT) POA00041063 - 4/26/13 K. Buckfire email re Suggested Economists part 1 POA00066216 - 12/10/13 ConwayMacKenzie Letter to Lt. Gov. Calle 4424 POA00107792 - MSU Staff Paper, Evaluating a Chapter 9 Bankruptcy for the City of Detroit: Reality Check or Turnaround Solution? 4425 POA00116525 - Ten Year Plan - Mayor Discussion Document (Feb. 11, 2014) POA00126409 - 1/23/14 J. Hill email re Mayor's Characterization of the Plan of Adjustment 4426 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Hearsay Hearsay Hearsay Hearsay No Objection No Objection Hearsay Foundation Foundation Hearsay Hearsay/Relevance Hearsay Hearsay/Foundation No Objection Hearsay 199 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 210 of 393 Ex. No. 4427 4428 4429 4430 Exhibit Description City Objection POA00189683 - City of Detroit Treasury Division Operational Recommendations (DRAFT) POA00252923 - Property Tax Process review, October 19, 2012, DRAFT POA00275656 - City and Metro population - data from Brookings report POA00537586 - 3/14/1414 Email from C. Polk to S. Fox re Revised FAB (and attachments) 4431 POA00670854 - The Detroit Economic Forum January 2005, entitled Detroit Fiscal Challenges and Policy Options Financing City Services 4432 POA00671654 - Diagnostic Synthesis Templates (Oct. 1, 2010) POA00706912 - 7/3/14 E&Y Letter re Plan of Adjustment 40 Year Projections $100 million JP morgan Chase investment in Detroit to go toward fighting blight, building workforce, spurring development, May 21, 2014 article from mlive.com 2/24/14 Detroit News, Reverse Commute may hike tax bill, 2014 WLNR 5072411 An Elected Official's Guide to Revenue Forecasting; Salomon A. Guarjardo and Rowan Miranda; Government Finance Officers Association, 2000 Bankruptcy Exit Plan Explores Collecting Taxes from Residents from Residents working Outside Detroit, 2/24/14, from governing.com 4433 4434 4435 4436 4437 4438 4439 4440 4441 4442 4443 4444 Hearsay No Objection Relevance/Hearsay Hearsay Hearsay No Objection No Objection Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance Hearsay/Relevance/Spe culation Chicago Fed Letter, Detroit's bankruptcy: The uncharter waters of Chapter 9, by Gene Amromin and Ben Chabot, November 2013, number 316 Hearsay/Relevance/Spe culation Chicago Fed Letter, What happens after Detroit's bankruptcy? Lessons in Reform, by Richard H. Mattoon, January 2014, number 318a Hearsay/Relevance/Spe culation Detroit Emergency Manager Warns Against Bankruptcy, Corey Williams, Associated Press, http://www.impomag.com/news/2013/03/detroitemergency-manager-warns-againstbankruptcy?cmpid=related_content Detroit Facts on Bankruptcy and Transformation, from Detroit Regional Chamber, Fall 2013 Detroit: Myth vs. Reality, from Detroitchamber.com Detroit's Financial Crisis, What you need to know, from Detroitcantwait.com Detroit's Property tax system plagued by mistakes, waste, from detroitnews.com, dated February 22, 2013 Retiree Objection Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation 200 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 211 of 393 Ex. No. 4445 4446 4447 4448 4449 4450 4451 4452 4453 4454 4455 4456 4457 4458 4459 4460 4461 Exhibit Description City Objection February 19, 2013 supplemental documentation of the Detroit Financial Review Team Financial Stability Agreement between the State of Michigan and the City of Detroit Flashpoint 12/8/13: Detroit EM Kevyn Orrr; Detroit Emergency Manager Kevyn Orr discusses the city's future as he sees it, http://www.clickondetroit.com/news/politics/flashp oint/flashpoint-12813-detroit-em-kevynorr/23382354 Four Months after Bankruptcy, Michigan leaders reframe Detroit as America's comeback city, from Forbes November 8, 2013 Frequently Asked Questions: City of Detroit Financial Stability Agreement, from Michigan State University Half of Detroit property owners don't pay taxes, from detroitnews.com, dated feb. 21, 2013 How Detroit Went broke: The answer may surprise you -- and don't blame Coleman Young, from Detroit Free Press, September 15, 2013 How Michigan's revenue sharing 'raid' cost communities billions for local services, from mlive.com, March 30, 2014 In turnaround, suburbs lose business to detroit after years of flight, from mlive.com, May 31, 2013 JP Morgan & Chase Co. Announces $100 million Commitment to Support Detroit's Economic Recovery, from the Wall Street Journal, May 21, 2014 JP Morgan Chase & Co., Invested in Detroit's Future, pamplet from JP Morgan JP Morgan's investment gives legitimacy to Detroit's turnaround, May 22, 2014 from detroitnews.com Michigan Municipal League Revenue Sharing Fact Sheet, February 2014, mml.org Michigan's Sales and Use Taxes 2012, from the Tax Analysis Division, Office of Revenue and Tax Analysis, Michigan Department of Treasury, August 2013 Once-vacant Detroit Homes generate $1 million for City, from michiganchronicleonline.com, July 9, 2014 President Obama's Point man on Detroit financial crisis rolls up his sleeves, starts weekly visits, Detroit Free Press, October 25, 2013 Revenue Analysis and Forecasting; Barry Blom and Salomon A. Guarjardo; Government Finance Finance Officers Association, 2001 Retiree Objection No Objection No Objection Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay/Relevance No Objection Hearsay/Relevance/Spe culation Hearsay/Relevance/Spe culation Hearsay 201 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 212 of 393 Ex. No. 4462 4463 4464 4465 4466 4467 4468 4469 4470 4471 4472 4473 4474 4475 4476 4477 4478 Exhibit Description The great revenue sharing heist, by Anthony Minghine Vacant Detroit Homes raise $1 million -- plus, find new life in city-run auctions, from mlive.com, June 27, 2014 POA00700410 - City of Detroit General Fund Budget to Actual Revenues and Expenditures Report POA00700416 - Office of the CFO - Project Tracking List CRC Report - Detroit City Government Revenues available at http://www.crcmich.org/PUBLICAT/2010s/2013/rpt 382.pdf POA00539338 - 4/2/14 J. Hill email re Budget Amendement POA00539411 - 3/29/2014 Hill email re DPD Promotions and Financial Impact POA00116252 - 12/6/2013 Fox email re AlixPartners document POA00126807 - 12/9/2013 J. Hill email re TransitionDetroit_Finance12022013vFinal POA00539257 - 3/19/2014 J. Hill email re office of the chief economist information POA00126820 - 11/23/2013 J. Hill email re City of Detroit CAFR POA00114947 - 11/27/2013 J. Naglick email re City of Detroit Risk Management Department POA00126822 - 11/23/2013 J. Hill email re Finance Org Chart POA00172013 - 12/4/2013 J. Naglick email re DWSD Opportunity United Water POA00640046 - 4/16/2014 Memorandum re Report on the Plan of Adjustment MLive News Article re “Detroit Named a Top “Turnaround Town” for Residential Real Estate” City of Detroit 2012-2013 Executive Summary Budget Overview City Objection Hearsay/Relevance/Spe culation Retiree Objection Hearsay/Relevance/Spe culation No Objection No Objection Hearsay No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay; Relevance; Speculation Incomplete document; foundation 4479 IT Budget Information 4480 4481 4482 MLive News Article re “Detroit debt adjustment plan ‘hostile’ to bondholders" Crains Detroit: Who cares if you don't file Detroit income taxes? Here's why maybe you should (shame alert) Detroit Free Press, "New international bridge project in Detroit wins final permit from Coast Incomplete document; foundation Hearsay; Relevance; Speculation Hearsay; Relevance; Speculation Hearsay; Relevance; Speculation 202 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 213 of 393 Ex. No. Exhibit Description City Objection Retiree Objection Guard" 4483 4484 4485 Delta Sky - Investing in Detroit's Roots Delta Sky - In Conversation, Detroit Mayor Mike Duggan Delta Sky - 5 Minutes with Rick Snyder Hearsay; Relevance; Speculation Hearsay; Relevance; Speculation Hearsay; Relevance; Speculation 4486 Some highlights from the most recent RSQE Michigan forecast, released on May 29, 2014 Hearsay, Foundation 4487 POA00051110 - 11/29/2013 K. Hand email re Departmental Bulet points for Monday's Meeting with EMO Hearsay 4488 POA00245133 - Municipal Parking Diagnostic (Apr. 13, 2011) POA00057085 - 1/15/2014 email from C. Sekley re MPD--Initial Information Request POA00010559 - 1/17/2014 Desman Letter re Proposal for Parking Planning Services POA00015760 - Audit of the Municipal Parking Department July 2006-June 2008 Crains Detroit: "Higher taxes helped Minn. economy outpace Michigan" Mackinac Center: Detroit possibility of real privatization, savings Economic Vitality Incentive Program Consolidation Plan (Previous Filer) City of Detroit - 2011-12 Cooperation, Collaboration and Consolidation Plan Detroitk12.org, Detroit Public Schools’ Proposed Fiscal Year 2015 Budget, released today, focuses on advancing academic quality, stabilizing enrollment, extending successful programs and leveraging resources Detroit Public Schools Emergency Manager Letter (June 20, 2013) Detroit Public Schools Emergency Manager Letter (Jan. 24, 2013) 4489 4490 4491 4492 4493 4494 4495 4496 4497 4498 4499 4500 4501 Detroitk12.org, Annual audit confirms second consecutive operating surplus, deficit reduction, improved audit findings and opinions for Detroit Public Schools Detroitk12.org, Michigan Department of Education Removes High Risk Designation from Detroit Schools DPS FY2015 Proposed Operating Budget Hearsay, Foundation Hearsay Hearsay No Objection Hearsay; Relevance; Speculation Hearsay; Relevance; Speculation Foundation Foundation Hearsay; Relevance; Speculation No Objection No Objection Hearsay; Speculation Hearsay; Speculation Foundation 203 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 214 of 393 Ex. No. 4502 Exhibit Description City Objection State Policies Matter: How Minnesota's Tax, Spending and Social Policies Help it Achieve the Best Economy Among Great Lakes States Retiree Objection Hearsay; Relevance; Speculation 4503 "Michigan Gov. Rick Snyder, Detroit EFM Kevyn Orr on Detroit Bankruptcy," July 19, 2013, available at http://www.youtube.com/watch?v=xtDJhdxCvtE Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4504 "Kevyn Orr Keynote - MPC 14," June 2, 2014, available at http://www.youtube.com/watch?v=8n4Uw5meyVk Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4505 "The Kevyn Orr Interview," June 23, 2014, available at http://www.youtube.com/watch?v=OriroZERKKk Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4506 "A Conversation with Kevyn Orr & Detroit Bankruptcy Update," June 26, 2014, available at http://www.youtube.com/watch?v=-34kZaVZ_Ps Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4507 "Interview with Kevyn Orr," December 5, 2013, available at http://www.youtube.com/watch?v=Rt27_pRA2g8 Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4508 "Detroit EM Kevyn Orr on bankruptcy ruling," December 3, 2013 http://www.youtube.com/watch?v=oaiNtnRkUZs 4509 "Flashpoint 3/16/14 -- Detroit EM Kevyn Orr," March 16, 2014, available at: http://www.clickondetroit.com/news/politics/flashp oint/Flashpoint-3-16-14-Detroit-EM-KevynOrr/25006276 Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 204 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 215 of 393 Ex. No. 4510 4511 Exhibit Description City Objection "Audio: Kevyn Orr press conference on plan of adjustment," available at http://www.freep.com/VideoNetwork/3237865931 001/Audio-Kevyn-Orr-press-conference-on-planof-adjustment "Questions Orr Anwers," January 7, 2014, available at https://www.youtube.com/watch?v=dt1LHIgXkAk& index=6&list=PLdiuCBNRN7lNKOfeLdfDT1GpgBNir0Um Retiree Objection Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4512 "Kevyn Orr PT.3," March 14, 2014, available at https://www.youtube.com/watch?v=3Zx7TEGCeE E&index=9&list=PLdiuCBNRN7lNKOfeLdfDT1GpgBNir0Um 4513 "Flashpoint 12/8/13: Detroit EM Kevyn Orr," December 8, 2013, available at http://www.clickondetroit.com/news/politics/flashp oint/flashpoint-12813-detroit-em-kevynorr/23382354 4514 Brent Snavely, Detroit Reaches Tentative 5-Year Deal with 14 Unions in Bankruptcy Case, The Detroit Free Press (Apr. 28, 2014 8:37 PM, http://www.freep.com/article/20140428/NEWS01/ 304280084/Detroitbankruptcyunions-deal 4515 Chad Holcom, Pension in play in Detroit bankruptcy: What’s equitable, CRAIN’S DETROIT BUSINESS (Dec. 8, 2013, 8:00 AM) Chad Livengood and Michael H. Hodges, Investor groups prepare bids for DIA’s treasurers but EM says city can’t be forced to sell artwork under bankruptcy, THE DETROIT NEWS (April 9, 2014, 9:32 PM) Joe Guillen, Detroit council OKs transfer of 16,000 properties to city’s land bank, DETROIT FREE PRESS (April 15, 2014, 6:10 PM) 4516 4517 4518 4519 Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Joe Guillen, Detroit Red Wings’ new stadium land transfer approved by City Council, DETROIT FREE PRESS (Feb. 4, 2014, 9:07 PM) Hearsay; Speculation Joe Guillen, Information technology: Upgrade needed for obsolete, inefficient systems, DETROIT FREE PRESS (June 16, 2013) Hearsay; Speculation 205 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 216 of 393 Ex. No. 4520 4521 4522 4523 4524 4525 4526 4527 Exhibit Description City Objection Mark Stryker and John Gallagher, DIA’s art collection could face sell-off to satisfy Detroit’s creditors, DETROIT FREE PRESS (May 24, 2013, 1:53 PM) Melanie Hicken, Detroit pensions: Brides, a $5,000 poker chip and a big financial hole, CNNMONEY (Aug. 28, 2013, 6:10 AM) Nathan Bomey and John Gallagher, How Detroit went broke: The answers may surprise you - and don’t blame Coleman Young, DETROIT FREE PRESS (Sept. 15, 2013, 1:10AM) Nathan Bomey, Kevyn Orr targeting pensions: Legal fight expected, DETROIT FREE PRESS (June 14, 2013, 1:53 PM) Pat Garofalo and Travis Waldron, If You Build It, They Might Not Come: The Risky Economics of Sports Stadiums, THE ATLANTIC (Sept. 7, 2012, 2:37 PM) Steve Yaccino, Kwame M. Kilpatrick, Former Detroit Mayor, Sentenced to 28 Years in Corruption Case, NEW YORK TIMES (Oct. 10, 2013) Three construction companies would become team that builds new Red Wings arena, CRAIN’S DETROIT BUSINESS (April 9, 2013, 4:59 PM) Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Hearsay; Speculation Am. Arbitration Ass’n et al., Model Standards of Conduct for Mediators (September 2005) Relevance 4528 C. Devitt, Kellogg Foundation Pledges $40M to Detroit’s Pensions, Bond Buyer (Jan. 29, 2014 4:30 p.m. (ET)), http://www.bondbuyer.com/issues/123_19/kellogg -foundation-pledges-40m-to-detroits-pensions1059364-1.html Hearsay; Speculation 4529 Detroit Bankruptcy & Beyond, Remarks of Rip Rapson, https://www.youtube.com/watch?v=z7nXphsL_QA (last visited Aug. 9, 2014) Hearsay; Relevance; Speculation 4530 4531 Detroit Institute of Arts, Media Room: Board of Directors, www.dia.org/about/board-ofdirectors.aspx (last visited Aug. 9, 2014) E. Blair, Foundations Keep Detroit Art Off the Auction Block, NPR: All Things Considered (Jan. 13, 2014 4:00 p.m. (ET)), http://www.npr.org/2014/01/13/262185978/founda tions -keep-detroit-art-off-the-auction-block Retiree Objection No Objection Hearsay; Speculation 206 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 217 of 393 Ex. No. 4532 4533 4534 4535 Exhibit Description City Objection GM News, GM and GM Foundation Lead Auto Sector Support of ‘Grand Bargain’ to Help Secure DIA Future (June 9, 2014), http://media.gm.com/media/us/en/gm/news. detail.html/content/Pages/news/us/en/2014/Jun/0 609-dia.html Hearsay; Speculation Next Chapter Detroit, Detroit’s Chief Mediator: Judge Gerald Rosen Speaks About the Bankruptcy Process, http://www.nextchapterdetroit.com/detroits-chiefmediator-judge-gerald-rosen-speaks-about-thebankruptcy-process (last visited Aug. 9, 2014) Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. 4536 Ferreti, Christine, DIA Hopes $26M Commitment from Detroit Automakers Fuels More Giving, The Detroit News 4537 XL Capital Assurance Municipal Bond Insurance Policy CA02078A, dated June 2, 2005 XL Capital Assurance Municipal Bond Insurance Policy CA02079A, dated June 2, 2005 XL Capital Assurance Municipal Bond Insurance Policy CA03049A, dated June 12, 2006 June 14, 2013 Proposal for Creditors Doc 11-8 from 13-53846, March 1, 2013 letter to Dave Bing and City Council from Rick Snyder Exhibit 10 from Malhotra 9/20/13 deposition BLS data viewer, local area unemployment statistics, LAUCT262200000000005 Common Interest Agreement between the State of Michigan and the City of Detroit 7/30/14 email from G. Shumaker re follow-up on Orr 6/4/2014 Irwin Email Re Christie's Report 5/14/2014 Irwin Emails Re Interrogatories 1/13/2014 Detroit Auto Show 'Super' Boost for Ailing City by Jeff Karoub AP 4538 4539 4540 4541 4542 4543 4544 4545 4546 4547 4548 Hearsay; Speculation Knight Blog, Proposed DIA Deal an Important Step for Detroit’s Future (Jan. 14, 2014, 9:48 a.m. (ET)) http://www.knightfoundation.org/blogs/knightblog/ 2014/1/14/deal-detroits-future/ Update 1-Philanthropists Pledge Over $330 mln to Help Detroit Art Museum, Reuters (Jan. 13, 2014, 11:16 a.m. (ET)), http://www.reuters.com /article /2014/01/13/ usadetroit-idUSL2N0KN14S20140113 Retiree Objection Hearsay; Speculation Hearsay; Speculation No Objection; Stipulated No Objection No Objection; Stipulated No Objection No Objection Hearsay, Foundation No Objection No Objection Hearsay Hearsay Hearsay Hearsay; Relevance; Speculation 207 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 218 of 393 Ex. No. 4549 4550 4551 4552 4553 4554 4555 4556 4557 4558 4559 4560 4561 4562 4563 4564 4565 4566 4567 4568 Exhibit Description July 2014 CRC Memorandum: Statewide Ballot Issues Proposal 2014-1 Rosen Press Conference Transcript Snyder Press Conference Transcript DWSD Water Fund Financial Statement 2006 DWSD Water Fund Financial Statement 2007 DWSD Water Fund Financial Statement 2008 DWSD Water Fund Financial Statement 2009 DWSD Water Fund Financial Statement 2010 DWSD Water Fund Financial Statement 2011 DWSD Water Fund Financial Statement 2012 DWSD Water Fund Financial Statement 2013 DWSD Sewage Fund Financial Statement 2006 DWSD Sewage Fund Financial Statement 2007 DWSD Sewage Fund Financial Statement 2008 DWSD Sewage Fund Financial Statement 2009 DWSD Sewage Fund Financial Statement 2010 DWSD Sewage Fund Financial Statement 2011 DWSD Sewage Fund Financial Statement 2012 DWSD Sewage Fund Financial Statement 2013 Ernst & Young Amendment No. 7 to Statement of work, dated 7/17/13 City Objection Hearsay; Relevance; Speculation Hearsay Hearsay No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Retiree Objection No Objection 4569 4570 DTMI00107294 - 7/5/13 email from Erin Smith 4571 4572 4573 4574 4575 4576 4577 4578 4579 4580 4581 4582 4583 4584 4585 DTMI00111238 - 7/5/13 email from Bill Nowling DTMI00112208 - Abernathy MacGregor Invoice List of Detroit's Museums Charles Wright Museum Tax Form 990 Internal Hearsay; Relevance; Speculation No Objection Relevance Relevance/Hearsay Relevance; Foundation Cranbrook 2011 Tax Form 990 Relevance; Foundation Detroit Zoo Form 990 Relevance; Foundation Detroit Historical Museum 990 Relevance; Foundation Ford Tax Form 990 Original Plan (w/Exhibits) 2708 Original Disclosure Statement (w/Exhibits) 2709 Amended Plan (w/Exhibits) 3380 Amended Disclosure Statement (w/Exhibits) 3382 Second Amended Plan (w/Exhibits) 4140 Second Amended Disclosure Statement (w/Exhibits) 4141 Third Amended Plan (w/Exhibits) 4271 Relevance; Foundation No Objection No Objection No Objection No Objection No Objection No Objection No Objection 208 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 219 of 393 Ex. No. 4586 4587 4588 4589 4590 4591 4592 4593 4594 4595 4596 4597 4598 4599 4600 4601 4602 4603 4604 4605 4606 4607 4608 4609 Exhibit Description City Objection Third Amended Disclosure Statement (w/Exhibits) 4272 Fourth Amended Plan (w/Exhibits) 4391 Fourth Amended Disclosure Statement Universal Work Rules D. Woodham (Christie's) letter to K. Orr (12/17/13) POA00170302 Email thread (8/6/13) between Sonya Mays and Shani Penn re proposals POA00169723 Email (8/9/13) Mays to Penn and Orr re Retention of Expert Related to DWDS POA00164568: Email (8/2/13) Pulte to Orr re 11 Changes Required for Effective Blight Elimination DTMI00128731 Jones Day Presentation to City of Detroit (1/29/13) POA00035728 Email (6/4/13) Orr to Nowling (cc: Penn) re DIA POA00172802 Memo (7/10/13) Kinkead and Alcock to Orr re: Detroit Future City Framework and Support for City Restructuring Efforts POA00539563 Email (3/8/14) Buckfire to Nowling and Orr re WSJ Editorial Today POA00539411 Email (3/29/14) Hill to Polk and Orr re DPD Promos and Financial Impact POA00539338 Email (4/2/14) Hill to Orr and Naglick and Scales re Budget Amendment City Employment Terms of Non-Uniform Employees (7/12/12) Master Agreement between City of Detroit and Michigan Council 25, 2014-2018 (Draft 5/21/14) Master Agreement between City and Fire Fighters Association 2009-2013 (Draft 7/16/12) Master Agreement between City and Michigan Council 25 7/1/08-6/30/12 (Draft 6/22/11) Master Agreement between City and Police Officers Association 2009-2012 "What Kevyn Orr told his mother when she asked why he has to cut Detroit pensions" [Article mlive, 3/26/14] Detroit bankruptcy's bedrock dispute: Kevyn Orr talks tough as pensions cry foul" [Article - Detr. Free P. 3/2/14] Transcript of FlashPoint 3/16/14 Interview Detroit EM Kevyn Orr Transcript of FlashPoint 12/8/13 Interview Detroit EM Kevyn Orr Retiree Objection No Objection No Objection No Objection No Objection Duplicative of 4360. No Objection No Objection Hearsay Relevance No Objection Hearsay; Speculation; Relevance Relevance No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay; Speculation; Relevance Hearsay; Speculation; Relevance Relevance, Hearsay; Inadequate transcript Relevance, Hearsay; Inadequate transcript 209 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 220 of 393 Ex. No. 4610 4611 4612 4613 4614 4615 4616 4617 4618 4619 4620 4621 4622 4623 4624 4625 4626 4627 4628 4629 4630 4631 4632 4633 4634 4635 4636 4637 4638 4639 4640 4641 4642 4643 4644 4645 4646 4647 Exhibit Description City Objection "In Detroit Bankruptcy, Delay is Better Than Error" [Article, Manhattan Inst., 4/29/14] Hearsay; Speculation; Relevance "Kevyn Orr Speaks: A full transcription of remarks at the American Bankruptcy Institute" [Article, Next Chapter, 5/2/14] Hearsay; Relevance "Orr: Parking ticket hike demonstrates discipline, sends creditors a message" [Article, Crain's Detroit Bus., 4/16/14] Hearsay; Speculation; Relevance Email (undated) Nowling to "All" re Mark Styker [Detr. FP] DIA article Crain's List: Largest Tourist Attractions and Cultural Institutions Detroit Historical Society Winter 1014 Quarterly Guide 11 U.S.C. § 502 11 U.S.C. § 507 11 U.S.C. § 522 11 U.S.C. § 547 11 U.S.C. § 901 11 U.S.C. § 904 11 U.S.C. § 942 11 U.S.C. § 943 11 U.S.C. § 1121 11 U.S.C. § 1122 11 U.S.C. § 1123 11 U.S.C. § 1124 11 U.S.C. § 1125 11 U.S.C. § 1126 11 U.S.C. § 1127 11 U.S.C. § 1128 11 U.S.C. § 1129 MCL § 117.36a MCL § 141.164 MCL § 141.1552 MCL § 141.1565 MCL § 141.2303 MCL § 141.2509 MCL § 141.2701 MCL § 141.2705 MCL § 566.31 MCL § 566.34 MCL § 566.35 MCL § 600.6093 MCL § 600.6097 City Income Tax Act - Act 284 of 1964 Retiree Objection Hearsay; Relevance Hearsay; Foundation Hearsay; Relevance No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 210 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 221 of 393 Ex. No. 4648 4649 4650 4651 4652 4653 4654 4655 4656 4657 4658 4659 4660 4661 4662 4663 Exhibit Description City Objection A Growth Strategy for Post-Bankruptcy Detroit, Brookings, July 19, 2013 BLS - Michigan Employment Data BLS data viewer, local area unemployment statistics, LAUCT262200000000005 (with Excel) Corrected Versions of Figs. 1 and 2 in Cline Report [Demonstrative] Retiree Objection Hearsay, Speculation, Foundation Hearsay Hearsay Relevance, Hearsay Detroit’s New CFO Jim Bonsall Brings Tough Management Style to Motor City,Detroit Free Press, July 23, 2013 Hearsay, Speculation, Foundation Editorial: Suburban Employers Should Withhold Taxes of Detroit Workers, The Daily Tribune, December 11, 2011 Michigan.org Museum List Hearsay, Speculation, Foundation Hearsay Duggan Runs on Record, The Michigan Citizen, March 7, 2013 Hearsay, Speculation, Foundation Mike Duggan interview: His top priorities if elected Detroit mayor, Click on Detroit, November 1, 2013, available at, http://www.clickondetroit.com/news/MikeDuggan-interview-His-top-priorities-if-electedDetroit-mayor/22751354 Hearsay, Speculation, Foundation Charlie LeDuff interviews Detroit mayoral candidate Mike Duggan, myfoxdetroit.com, September 23, 2013, available at http://www.myfoxdetroit.com/story/23507065/leduf f-interview-with-mike-duggan Hearsay, Speculation, Foundation Charlie LeDuff interviews Detroit mayoral candidate Mike Duggan, myfoxdetroit.com, September 23, 2013 Hearsay, Speculation, Foundation The Mike Duggan Interview: 'I Expect To Raise Expectations', Deadline Detroit Politics, November 11, 2012 Hearsay, Speculation, Foundation Mike Duggan Is Back.. But Will Detroit Voters Write In His Name For Mayor?,HuffPost Detroit, June 28, 2013 Hearsay, Speculation, Foundation Napoleon Blasts Duggan, Snyder For Consulting Each Other About EM, Deadline Detroit Politics, July 18, 2013 Hearsay, Speculation, Foundation Duggan: No guarantee Detroit's emergency manager is leaving in 18 months, MLive, October 23, 2013 Hearsay, Speculation, Foundation Duggan vows to oppose an EM for Detroit, plans announcement this month, Crain's Detroit Business, February 11, 2013 Hearsay, Speculation, Foundation 211 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 222 of 393 Ex. No. 4664 4665 Exhibit Description City Objection Q&A with Mike Duggan: On EM for Detroit, Belle Isle, mayoral race, Crain's Detroit Business, February 12, 2013 Atkinson Ex. 2 - City of Detroit Retiree Health Care Plan Actuarial Valuation Report No Objection Atkinson Ex. 4 - Actuarial Standards Board Selection of Economic Assumptions for Measuring Pension Obligations No Objection Retiree Objection Hearsay, Speculation, Foundation 4666 4667 4668 4669 4670 Taranto Ex. 2 - 7/6/2012 - Letter to Chris Brown re City of Detroit - lnitial Assessment of Current Pension and Postretirement Health Situation Taranto Ex. 3 - 6/29/2013 Letter to Evan Miller re Replication of the Gabriel Roeder Smith & Company June 30, 201 1 Actuarial Valuation Report for the City of Detroit Retiree Health Care Plan Taranto Ex. 4 - Official Committee of Retirees Proof of Claim No Objection Howard Atkinson, Jr. Deposition Transcript August 13, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All Objections in the transcript are incorporated by reference; hearsay Stuart I. Wohl Deposition Transcript - August 13, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All Objections in the transcript are incorporated by reference; hearsay No Objection No Objection 4671 4672 212 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 223 of 393 Ex. No. 4673 4674 Exhibit Description City Objection Suzanne Taranto Deposition Transcript - August 13, 2014 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All Objections in the transcript are incorporated by reference; hearsay Orr: Balance books, improvements follow, The Michigan Citizen, March 13, 2014 available at http://michigancitizen.com/orr-balance-booksimprovements-follow/ Hearsay, Speculation, Foundation Interview w/Detroit EM Kevyn Orr Pt. 1 available at https://www.youtube.com/watch?v=1vOO4acpiK8 &list=UU30rm_px6uyHnSEK35kGA0Q Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Kevyn Orr PT.2 available at https://www.youtube.com/watch?v=6eSRuso7bUI &list=UU30rm_px6uyHnSEK35kGA0Q Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Retiree Objection 4675 4676 4677 4678 4679 4680 4681 Foundation, Hearsay, Speculation, Relevance. Need to know which part of video is being listed. Kevyn Orr PT.4 available at https://www.youtube.com/watch?v=NJ9lorbIfKk&li st=UU30rm_px6uyHnSEK35kGA0Q United States Department of Commerce, Bureau of the Census, American Housing Survey, Selected Economic Characteristics, 2012 American Community Survey 1-Year Estimates, Detroit city, Michigan. United States Department of Commerce, Bureau of the Census, American Housing Survey, Selected Housing Characteristics, 2012 American Community Survey 1-Year Estimates, Detroit city, Michigan. United States Department of Labor, Bureau of Labor Statistics Unemployment Data Hearsay United States Department of Labor, Bureau of Labor Statistics, Labor Force Statistics from the Current Population Survey, Series LNS12000000, Seasonally Adjusted [National] Employment Level Hearsay Hearsay Hearsay 213 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 224 of 393 Ex. No. 4682 4683 4684 4685 4686 4687 4688 4689 4690 4691 4692 4693 4694 4695 4696 4697 4698 4699 4700 4701 Exhibit Description City Objection United States Department of Labor, Bureau of Labor Statistics, Union Member New Release, January 24, 2014 United States Department of Labor, Bureau of Labor and Statistics, "Occupational Employment and Wages in Detroit-Livonia-Dearborn, Mich. Metropolitan Division - May 2012," News Release 13-757-CHI, May 17, 2013. Hearsay Hearsay United States Department of Labor, Bureau of Labor Statistics, “Consumer Expenditures in 2012,” Report 1046, March 2014. Hearsay United States Department of Commerce, Bureau of Economic Analysis, Real GDP for the DetroitWarren-Dearborn Metropolitan Area, Hearsay State of California, Reference Book Information “Relating to Real Estate Practice, Licensing and Examinations,” 2010 S&P/Case-Shiller, Detroit Home Price Index United States Department of Commerce, Bureau of the Census, “2011 US Census,” United States Department of Commerce, Bureau of the Census, “2000-2009 Population Data,” United States Department of Commerce, Bureau of the Census, State and Local Government Finances United States Department of Commerce, Bureau of the Census, Time Series Trends/Charts City and County of Denver Tax Guide - OPT Head Tax City of Detroit - Income Tax Revenue Projections (COD-SETT-00533-00534) City of Detroit, State Equalized Valuations City of Detroit, Zip Codes (map) Instructions for Completing 2014 City of Newark Payroll Tax Form City of Philadelphia Wage Tax Overview Cleveland CCA Division Of Taxation - Tax Rates 2014 Lavelle, Martin and Emmanuel Ogbonna, “Comparing Detroit's Commuting Patterns with Other Cities',” Federal Reserve Bank of Chicago, December 4, 2013 Retiree Objection Hearsay, Relevance Hearsay Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Foundation, Hearsay Hearsay, Foundation Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Speculation, Foundation Michigan Department of Treasury, “Constitutional and EVIP Revenue Sharing FY2013 Actual and FY2014 Projected - May Consensus” No Objection Michigan Department of Treasury, “Constitutional and EVIP Revenue Sharing FY2014 and FY2015 Projected - Executive Budget Recommendation” No Objection 214 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 225 of 393 Ex. No. 4702 4703 4704 4705 4706 Exhibit Description City Objection United States Department of Commerce, Bureau of the Census, Detroit Quick Facts Detroit-Livonia-Dearborn, MI Metropolitan Division - May 2012 OES Metropolitan and Nonmetropolitan Area Occupational Employment and Wage Estimates Fogarty, Mark, Detroit’s Housing Turnaround Finally Gets Off the Ground, National Mortgage News. October 11, 2013. Gandhi, Natwar M., “Tax Rates and Tax Burdens in the District of Columbia – A Nationwide Comparison 2012,” Government of the District of Columbia, December 2013 Retiree Objection No Objection Hearsay Hearsay, Speculation, Foundation Hearsay, Speculation, Foundation Pyndyck, Robert S. and Daniel L. Rubenfeld, “Econometric Models and Economic Forecasts,” Fourth Edition, Boston: Irwin McGraw-Hill, 1998 (Pages 521-546) Hearsay, Speculation, Foundation EisnerAmper Blog - City of Newark, NJ Payroll Tax Amnesty In Effect Until December 30, 2011 Hearsay, Speculation, Foundation, Relevance Frequently Asked Questions (FAQs) - Resource Center - LouisvilleKy Hearsay, Speculation, Foundation, Relevance Kansas City, MO Finance Department - Individual Taxpayer FAQ Michigan State Senate Fiscal Agency, “Michigan and U.S. Population 1970-2012” United States Department of Commerce, Bureau of the Census, “1990-1999 Population Data” Hearsay, Speculation, Foundation, Relevance 4707 4708 4709 4710 4711 Hearsay, Relevance Hearsay, Relevance 4712 4713 4714 4715 United States Department of Commerce, Bureau of the Census, “2010-2013 Population Data” Michigan Tax Tribunal, Department of Licensing and Regulatory Affairs, 211.27a Carlton, Dennis, “The Location and Employment Choices of New Firms: An Econometric Model with Discrete and Continuous Endogenous Variables,” The Review of Economics and Statistics, August 1983. Mlive.com, “Detroit to Reduce Tax Assessments to Encourage Home Ownership,” January 27, 2014 Hearsay, Relevance; Need to format comma delimited text file so it is readable No Objection Hearsay, Relevance Hearsay 215 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 226 of 393 Ex. No. 4716 4717 4718 4719 4720 4721 4722 4723 4724 4725 4726 4727 4728 4729 4730 4731 4732 4733 4734 Exhibit Description City Objection National Bureau of Economic Research "US Business Cycle Expansions and Contractions” New Jersey State Tax Information - Payroll Witholding Guide POA00178801 - Property Tax Collection, by Class 2007-2011 POA00725654 - Figure 1. Total Taxable Value for City of Detroit, FY 2012- FY 2015 Mutikani, Lucia, “U.S. Recoups Jobs Lost in Recession as Economy Picks Up,” Reuters, June 6, 2014 Haas, Mark and Matthew Knittel, “Revenue Forecasting in Michigan,” Proceedings of the 90th Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, November 1997, published Washington, D.C., 1998. San Francisco Business and Tax Regulations Code - Article 12-A Payroll Expense Tax Ordinance San Francisco Treasurer Payroll Expense Tax 2013 Payroll Expense Tax Statement eFiling Michigan State Senate Fiscal Agency, Personal Property Tax Phase-Out, Bill Analysis, February 19, 2013 St. Louis City Revenues U.S. Census Bureau - Table 448. Residential Property Tax Rates for Largest City in Each State: 2009 Tax Facts - Income Tax Division, Columbus, Ohio Peters, Alan and Peter Fisher, "The Failure of Economic Development Incentives," Journal of the American Planning Association, Vol. 70, No. 27, 2004. Dye, Richard, Therese McGuire, and David Merriman, “The Impact of Property Taxes and Property Tax Classification on Business Activity in the Chicago Metropolitan Area,” Lincoln Institute of Land Policy Working Paper, 1999. Mulkey, David and Alan W. Hodges, “Using IMPLAN to Assess Local Economic Impact” Wayne County, Department of Management and Budget, Assessment and Equalization Division, “2013 Apportionment and Equalization Report” POA00066383 - Gabriel Roeder PFRS Actuarial Valuation (2012) POA00081466 - DPD Compensation Analysis POA00144909 - White Book: 2013-2014 Salary and Wage Adjustments Retiree Objection Hearsay, Relevance Hearsay, Relevance No Objection No Objection Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance No Objection Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance No Objection No Objection No Objection No Objection 216 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 227 of 393 Ex. No. 4735 4736 4737 4738 4739 4740 4741 4742 4743 4744 4745 4746 4747 4748 4749 4750 4751 Exhibit Description City Objection POA00223811 - Comparison of Detroit Police and Firefighter Wages POA00276200 - City of Detroit Salary/Wage Assumption POA00548401 - City of Detroit PPS Position Control - Position Status Summary (June 2013) POA00548637 - City of Detroit PPS Position Control - Position Status Summary (June 2004) POA00684247 - DPD Statistics POA00684303 - DPD Separations from 1/1/20134/16/2014 Anderson, Kathryn H., Richard V. Burkauser, and Joseph F. Quinn, “Do Retirement Dreams Come True? The Effect of Unanticipated Events on Retirement Plans,” 39(4) Industrial and Labor Relations Review 518 (July 1986). Becker, Gary S., “A Theory of the Allocation of Time” 75 Economic Journal (September 1965). Brown, Jeffrey R., Courtney C. Coile, and Scott J. Weisbenner, “The Effect of Inheritance Receipt on Retirement,” 92(2) The Review of Economics and Statistics (May 2010), 425. Cesarini, David, Erik Lindqvist, Matthew J. Notowidigdo, and Robert Ostling, “The Effect of Wealth on Household Labor Supply: Evidence from Swedish Lotteries,” Working Paper (July 2013). Ellman, Jeffrey B., and Daniel J. Merrett, “Pensions and Chapter 9: Can municipalities use bankruptcy to solve their pension woes?” 27 Emory Bankruptcy Developments Journal (2010), 365-413. Gregg, Lewis H., “Hours of Work and Hours of Leisure,” Papers and Proceedings, Ninth Annual Meeting, IR Research Association (1956). Lazear, Edward P., “Agency, earnings profiles, productivity, and hours restrictions,” 71(4) The American Economic Review (September 1981), 606-620. Munnell, Alicia H. and Laura Quinby, “Legal Constraints on Changes in State and Local Pensions,” Center for Retirement Research (August 2012). “4-Year Deals for Unions at Verizon,” New York Times, 9/19/2012. “Boeing Machinists’ Plight Marks Changing Times for Labor,” NPR, 1/15/2014 “Boeing Workers Approve 8-Year Contract Extension,” New York Times, 1/4/2014 Retiree Objection Foundation Foundation Foundation Foundation No Objection No Objection Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Rule 403 Hearsay, Relevance Rule 403 217 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 228 of 393 Ex. No. 4752 4753 4754 4755 4756 4757 4758 4759 4760 4761 4762 4763 4764 4765 4766 4767 4768 4769 4770 4771 Exhibit Description “Case study: The Vallejo, California Bankruptcy,” Standard and Poor’s Ratings Direct, October 4, 2012 “Caterpillar Union Bows to Demands,” Wall Street Journal, 8/17/2012 “City of Detroit – Restructuring Plan (Executive Summary): Mayor’s Implementation Progress Report”, March 2013 “Detroit Fire Dept. hiring 90 fire fighters,” Fox Detroit, October 18, 2013 “Detroit Institute of Arts applauds the inclusion of the Grand Bargain in the Emergency Manager's Plan of Adjustment," Detroit Institute of Arts, Press Release, February 21, 2014 “Detroit Manager Proposes Moving Retirees Off City's Health Care," MintPress News, 7/3/2013 “Final Day to Apply for a Job as Detroit Firefighter,” CBS Detroit, October 25, 2013 "Foundations add $13 million to grand bargain pot for DIA, pensions," Detroit Free Press, June 11, 2014 “In Rhode Island Bankruptcy, Bondholders Came First,” Fox Business, 7/24/2013 “Lockheed contract Wins Approval of Union Bargainers,” New York Times, 6/25/2012. “Lockheed Martin and Machinists Reach Agreement,” New York Times, 6/24/2012 “Michigan House overwhelmingly approves $195 million in state aid for Detroit", Gary Detroit Free Press, July 15, 2014 “More than 650 apply for 40 open Detroit police officer positions,” MLive, August 19, 2013 “Striking Caterpillar Workers Ratify Contract Offer,” New York Times, 8/17/2012 “Survey Research Yields Data on Employee Turnover,” National Business Research Institute “The State Role in Local Government Financial Distress,” The Pew Charitable Trusts, July 2013 “Turning Around an American Icon, How Ford went from Losing more than $30 billion to Posting Big Profits,”Cleveland.com, 1/29/2011 “UAW Agrees to Health Care Concession at Ford,” New York Times, 2/24/2009 “UAW Says Ford Workers Ratified Concessions,” Wall Street Journal, 3/10/2009 “United Machinists’ Union Approves Pay Concessions,” New York Times, 5/1/2003 City Objection Retiree Objection Hearsay, Relevance Rule 403 Hearsay, Relevance No Objection Hearsay, Relevance Hearsay Hearsay, Speculation Hearsay, Speculation Hearsay, Speculation Hearsay, Relevance Hearsay, Relevance Rule 403 Hearsay, Relevance Rule 403 Hearsay, Speculation Hearsay, Speculation Hearsay, Relevance Rule 403 Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Rule 403 Hearsay, Relevance Rule 403 Hearsay, Relevance Rule 403 Hearsay, Relevance Rule 403 218 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 229 of 393 Ex. No. 4772 4773 4774 4775 4776 4777 4778 4779 4780 4781 4782 4783 4784 4785 4786 4787 Exhibit Description City Objection “When Is a ‘General’ Obligation Not a ‘General Obligation Bond’?” Chapman Strategic Advisors, Municipal Bond Buyers Conference, February 2014 Cory Eucalitto et al., "Municipal Bankruptcy: An Overview for Local Officials,” State Budget Solutions (2/26/2013) Highlights of U.S. General Accounting Office, “Employer-Sponsored Benefits: Many Factors Affect the Treatment of Pension and Health Benefits in Chapter 11 Bankruptcy,” GAO-071101 (September 2007) John Bates Clark Medal Murphy Bio PFRS June 30, 2011 Annual Actuarial Valuation PFRS June 30, 2012 Annual Actuarial Valuation PFRS June 30, 2013 Annual Actuarial Valuation GRS June 30, 2011 Annual Actuarial Valuation GRS June 30, 2012 Annual Actuarial Valuation GRS June 30, 2013 Annual Actuarial Valuation POA00259442 - Letter from Milliman to Evan Miller dated April 17, 2014 Re: DPFRS Actuarial Accrued Liability as of June 30, 2013 POA00259964 - Letter from Milliman to Evan Miller dated April 23, 2014 Re: DPFRS Estimated Funded Status and Unfunded Liability in 2023 under a 55% COLA reduction scenario with a 6.75% investment return assumption and four scenarios combining specified Employer Contributions from 2014-2015 to 2022-2023 to and assumed market value of assets returns during 2013-2014 Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay No Objection No Objection No Objection No Objection No Objection No Objection Rule 403 No Objection No Objection POA00259901 - Letter from Milliman to Evan Miller dated April 25, 2014 Re: DGRS Estimated Employer Contributions Required in 2014-2015 to 2022-2023 to have 70% Funded Status in 2023 under an Annuity Savings Fund recoupment (20% cap) and 4.5% benefit reduction scenario with a 6.75% investment return assumption No Objection POA00259635 - Letter from Milliman to Evan Miller dated April 17, 2014 Re: Requested Supplemental Information for DGRS No Objection POA00259851 - Letter from Milliman to Evan Miller dated April 17, 2014 Re: Requested Supplemental Information for DPFRS POA00604157 - NASRA Issue Brief: Public Pension Plan Investment Return Assumptions, December 2013 Retiree Objection No Objection Hearsay 219 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 230 of 393 Ex. No. 4788 4789 4790 Exhibit Description City Objection "7.2 Square Miles - A Report on Greater Downtown Detroit" http://www.detroitsevenpointtwo.com/resources/s evenpointtwosquaremilesfullreport.pdf "Mayor Mike Duggan, M1 Rail officials hail construction of Detroit's first streetcar in more than half a century" http://www.mlive.com/business/detroit/index.ssf/2 014/07/mayor_mike_duggan_m1_rail_offi.html "LaHood Cites Detroit's M1 Streetcar as Example of Partnership for Transit" http://urbanland.uli.org/news/lahood-cites-detroitsm1-streetcar-example-partnership-transit/ Retiree Objection Hearsay Hearsay Hearsay Any exhibit listed by any other party. Any exhibit necessary for rebuttal. 220 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 231 of 393 ATTACHMENT E FINANCIAL GUARANTY INSURANCE COMPANY’S CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST Financial Guaranty Insurance Company (“FGIC”) hereby submits the following consolidated witness list and exhibit list for the September 2, 2014 hearing on the City’s Plan of Adjustment: I. Witness List FGIC will call the following individuals as fact or expert witnesses, as noted below, as part of its case in chief or on rebuttal: 1. Stephen Spencer, Managing Director for Houlihan Lokey. Mr. Spencer will testify as an expert witness in this matter, and, as a fact witness, on his involvement in the process of obtaining indications of interest of the art collection housed at the DIA. 2. Victor Weiner, an appraiser and Director of Victor Wiener Associates, LLC. Mr. Weiner will testify as an expert witness in this matter, and, as a result, on his involvement in issuing an opinion regarding the value of art collection housed at DIA. FGIC may call the following individuals as part of its case in chief or on rebuttal: 1. 2. Annemarie Erickson (Fact) Graham Beal (Fact) 221 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 232 of 393 In addition to and without waiving any and all reservations noted in this Pretrial Order, FGIC reserves the right to call any witness on any party’s witness list. FGIC also notes that pursuant to that certain Stipulation By and Between the City of Detroit, Michigan and the COPs Creditors Regarding Certain Facts and the Admission of Certain Exhibits for the Confirmation Trial, dated July 13, 2014 [Docket No. 5984], FGIC agreed that it will not call upon Derek Donnelly, Seth Lehman, Irvin Corley, Jr., Sean Werdlow, Roger Short, and John Williams to testify at any evidentiary hearing on the Plan. On that basis, these individuals are not included on FGIC’s witness list. II. Exhibit List FGIC submits the following exhibits for use at the hearing on the City’s Plan of Adjustment. In addition to and without waiving any and all reservations noted in this Pretrial Order, FGIC reserves the right to supplement this list of exhibits. Specifically, FGIC is in the process of identifying additional documents for use at trial that were produced by the City in connection with the expert report of Michael J. Plummer within the following bates ranges: POA00735682-POA00738902, POA00738911-POA00741428, POA00741500-POA00745049. FGIC will supplement its trial exhibit list and work with the City to resolve objections, if any, to the use of these additional documents in advance of the final pre-trial conference on September 2, 2014. FGIC also reserves the right to use any exhibit listed by 222 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 233 of 393 any other party in this case. FGIC also reserves the right to supplement its objections to any party’s exhibits. The City disputes the reservations of rights contained in the foregoing paragraph. EXHIBIT NO. DATE 3000 3001 DESCRIPTION Annual Report of the Board of Trustees of the GRS for the Year Ended June 30, 2004 Annual Report of the Board of Trustees of the PFRS for the Year Ended June 30, 2004 City of Detroit Ordinance No. 03-05 3002 2/4/2005 3003 2/4/2005 City of Detroit Ordinance No. 04-05 3004 2/4/2005 City of Detroit Ordinance No. 05-05 3005 5/26/2009 City of Detroit Ordinance No. 05-09 3006 5/20/2005 GRS Service Corporation Articles of Incorporation CITY AND RETIREE COMMITTEE OBJECTIONS Document is listed in Order Approving Stipulation [Dkt.6002] Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation 223 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 234 of 393 EXHIBIT NO. DATE 3007 5/20/2005 3008 6/2/2005 3009 6/12/2006 3010 5/25/2005 3011 5/25/2005 3012 6/7/2006 3013 6/7/2006 3014 6/2/2005 DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS [Dkt.6002]. PRFS Service Corporation Document is listed in Articles of Incorporation Order Approving Stipulation [Dkt.6002]. 2005 COPs Trust Document is listed in Agreement Order Approving Stipulation [Dkt.6002]. 2006 COPs Trust Document is listed in Agreement Order Approving Stipulation [Dkt.6002]. GRS Service Contract Document is listed in 2005 by and between the Order Approving City and the GRS Service Stipulation Corporation [Dkt.6002]. PFRS Service Contract Document is listed in 2005 by and between the Order Approving City and the PFRS Service Stipulation Corporation [Dkt.6002]. GRS Service Contract Document is listed in 2006 by and between the Order Approving City and the GRS Service Stipulation Corporation [Dkt.6002]. PFRS Service Contract Document is listed in 2006 by and between the Order Approving City and the PFRS Service Stipulation Corporation [Dkt.6002]. Contract Administration Document is listed in Agreement 2005 among Order Approving Detroit Retirement Stipulation Systems Funding Trust [Dkt.6002]. 2005, the COP Service 224 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 235 of 393 EXHIBIT NO. DATE 3015 6/12/2006 3016 6/2/2005 3017 6/12/2006 3018 6/12/2006 3019 6/2/2005 3020 6/12/2006 3021 5/25/2005 DESCRIPTION Corporations, U.S. Bank, National Association and other persons thereto Contract Administration Agreement 2006 among Detroit Retirement Systems Funding Trust 2006, the COP Service Corporations, U.S. Bank, National Association and other persons thereto FGIC 2005 Municipal Bond New Issue Insurance Policy CITY AND RETIREE COMMITTEE OBJECTIONS Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. FGIC 2006-A Municipal Document is listed in Bond New Issue Insurance Order Approving Policy Stipulation [Dkt.6002]. FGIC 2006-B Municipal Document is listed in Bond New Issue Insurance Order Approving Policy Stipulation [Dkt.6002]. Letter Agreement among Document is listed in the City, FGIC and XL Order Approving Capital Assurance Inc. Stipulation [Dkt.6002]. Letter Agreement among Document is listed in the City, FGIC and XL Order Approving Capital Assurance, Inc. Stipulation [Dkt.6002]. Offering Circular for the Document is listed in Series 2005 COPs Order Approving Stipulation [Dkt.6002]. 225 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 236 of 393 EXHIBIT NO. DATE DESCRIPTION 3022 6/7/2006 Offering Circular for the Series 2006 COPs 3023 5/25/2005 Underwriting Agreement for the Series 2005 COPs 3024 6/7/2006 Underwriting Agreement for the Series 2006 COPs 3025 6/2/2005 GRS Certificate of Receipt 3026 6/2/2005 PFRS Certificate of Receipt 3027 6/11/2013 FGIC Rehabilitation Plan 3028 6/28/2012 FGIC Order of Rehabilitation 3029 8/19/2013 FGIC Notice of Effective Date and Initial CPP 3030 6/7/2001 FGIC Municipal Bond New Issue Insurance Policy Number 01010573 CITY AND RETIREE COMMITTEE OBJECTIONS Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. Document is listed in Order Approving Stipulation [Dkt.6002]. No Objection 226 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 237 of 393 EXHIBIT NO. DATE 3031 3/23/2005 3032 10/23/2001 3033 Feb-2013 3034 10/2/2013 3035 7/25/2014 3036 7/25/2014 3037 3038 5/28/2013 3039 2/14/2014 3040 2/14/2014 3041 2/19/2014 3042 2/19/2014 3043 5/26/2004 DESCRIPTION FGIC Municipal Bond New Issue Insurance Policy Number 05010189 FGIC Municipal Bond New Issue Insurance Policy Number 01012198 Miller Buckfire Materials Prepared for Discussion Assessment of City Assets Miller Buckfire, Analysis of New Water/Sewer Authority Expert Witness Report of Stephen Spencer Expert Witness Report of Victor Wiener Curriculum Vitae of Victor Wiener Email from B. Nowling to K. Orr re: Thoughts on DIA FGIC COPs Proofs of Claim (1195) FGIC COPs Proofs of Claim (1190) FGIC DWSD Bond Proofs of Claim (1191) FGIC DWSD Bond Proofs of Claim (1185) Resolutions Adopted by City Council Authorizing the Issuance and Sale of Certain LTGO Bonds on May 26, 2004 CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection Hearsay Hearsay Hearsay, Foundation Hearsay, Speculation No Objection No Objection No Objection No Objection No Objection 227 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 238 of 393 EXHIBIT NO. DATE 3044 5/6/2005 3045 11/17/2006 3046 8/27/2004 3047 6/24/2005 3048 5/30/2008 3049 8/27/2004 3050 6/24/2005 3051 5/30/2008 3052 6/14/2013 3053 7/16/2014 3054 10/17/2013 DESCRIPTION Resolutions Adopted by City Council Authorizing the Issuance and Sale of Certain LTGO Bonds on May 6, 2005 Resolutions Adopted by City Council Authorizing the Issuance and Sale of Certain LTGO Bonds on November 17, 2006 Sale Orders Issued by Finance Director of the City dated August 27, 2004 Sale Orders Issued by Finance Director of the City dated June 24, 2005 Sale Orders Issued by Finance Director of the City dated May 30, 2008 Official Statement for General Obligation Bonds Official Statement for General Obligation Bonds Official Statement for General Obligation Bonds City of Detroit Proposal for Creditors Forty-Year Financial Projections Email chain between Orr, Buckfire, Muchmore, and Weiser re: Ron Weiser Call CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay, Foundation 228 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 239 of 393 EXHIBIT NO. DATE 3055 5/12/2006 3056 3057 Oct-1919 Jan-1942 3058 7/11/2013 3059 3060 3061 3062 3063 3064 1/4/1960 7/30/1963 7/1/1959 8/27/1962 12/12/1997 3065 11/1/1968 3066 3067 2/24/1972 3068 2012 3069 12/3/1998 3070 4/19/2006 DESCRIPTION Public Finance Credit Application, Detroit Retirement System Funding Trust 2006 Pension Obligation Certificates of Participation DIA Bulletin Vol. 1, No. 1 Annual Report of Arts Commission, DIA Bulletin Vol. 21, No. 5 B. Snavely, 8 questions with Kenneth Buckfire, Detroit Free Press Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Operating Agreement INTENTIONALLY LEFT BLANK Letter from IRS to DIA Corp. Internal Museum Memo Detroit Institute of Arts Collections Management Policy A Legal Primer on Managing Museum Collections, Marie Malaro and Ildiko DeAngelis, 4547, 150, 248-249 (3rd ed.) Collections Management Policy Collections Management CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection Hearsay, Foundation No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay, Relevance, Foundation No Objection No Objection 229 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 240 of 393 EXHIBIT NO. DATE 3071 1918 3072 3073 3074 3075 3076 3077 1/27/1919 3/3/1919 4/28/1919 5/12/1919 6/2/1919 10/11/1919 3078 6/30/1919 3079 3080 12/29/1919 2/27/1905 3081 3082 3083 1/27/1920 1/14/1920 May-1977 3084 Undated 3085 10/12/1983 3086 11/11/1983 3087 1984 3088 3089 10/31/1997 10/13/1997 DESCRIPTION Policy 1918 Charter of the City of Detroit Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Assignment of art from R. Henri to DIA Letter from DMA to Arts Commission Arts Commission Minutes Detroit Museum of Arts Articles of Association DMA Minutes Arts Commission Minutes Speech of F. Cummings, The State Steps In: Michigan and the Detroit Institute of Arts Agenda for Meeting with Mayor Young The Detroit News, City’s DIA Audit Finds No “Willful” Violations The Detroit News, Key Changes Ordered in Art Museum Operation Agreement between City and DIA Corp. Finance Dept. Contract No. 01261 Arts Commission Minutes Memo re: Management Audit of proposed CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation No Objection No Objection No Objection 230 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 241 of 393 EXHIBIT NO. DATE 3090 3091 3092 3093 6/20/1989 1/2/1976 3094 3095 3096 3097 3098 3099 2/13/1964 2/25/1964 2/5/1965 3/17/1987 5/15/1989 Jun-1999 3100 4/9/2014 3101 Undated 3102 1/23/2013 DESCRIPTION management transfer from City to non-profit Developing an Institutional Code of Ethics, http://www.aamus.org/docs/continuum/de veloping-a-code-of-ethicsfinal.pdf?sfvrsn=2 (accessed 7/21/2014 at 8:26PM) AAM Code of Ethics of Museums, adopted 1991, amended 2000, http://www.aamus.org/resources/ethicsstandards-and-bestpractices/code-of-ethics DIA Corp. Minutes Recommendation of JMCC Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes DIA Corp. Minutes City Council Minutes GASB Stmt No. 34, June 1999 Memo from Saied Rouhani to Finance Accounts – File Letter from Mayor Bing to County Commissioners Proposed Capital Agenda, FY 2013-14 through FY 2017-18 CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 231 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 242 of 393 EXHIBIT NO. 3103 DATE 10/10/1985 3104 3105 3106 4/28/1998 3107 4/27/2000 3108 3109 3110 3111 3112 3113 3114 3115 3116 3117 3118 11/24/1937 6/10/1949 12/4/1933 1/25/1944 10/25/1948 4/25/1949 4/17/1950 11/27/1951 11/16/1953 Jan-1920 3119 Feb-1921 DESCRIPTION Memo from Budget Director to All Department Heads, re: 1986-87 Budget Requests Budget for Arts Agency, FY 1988-89 Budget for Arts Agency, FY 1989-90 FY 1998-99 Budget Analysis by the Fiscal Analysis Division FY 2000-01 Budget Analysis by the Fiscal Analysis Division Attorney General’s Charitable Trust Section Database Search, OFFICE OF THE ATTORNEY GENERAL, http://www.ag.state.mi.us/ CharitableTrust/ Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Annual Report of Arts Commission, DIA Bulletin Vol. 1, No. 4 Annual Report of Arts Commission, DIA CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection Relevance, Hearsay No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection. No Objection 232 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 243 of 393 EXHIBIT NO. DATE 3120 Feb-1928 3121 3122 5/27/1927 2/28/2014 3123 3124 3125 3126 3127 1916 6/30/1900 6/30/1912 4/3/1916 3128 2/16/2011 3129 3130 3131 3132 1/9/1956 4/15/1957 11/11/1946 1960 3133 3134 12/21/1961 10/20/1988 3135 10/30/1918 3136 10/9/1992 3137 12/15/1994 3138 7/16/1976 3139 12/28/1953 DESCRIPTION Bulletin Vol. 21, No. 5 Annual Report of Arts Commission, DIA Bulletin Vol. 9, No. 5 DIA Corp. Minutes List of Major Works DIA Collection Spreadsheet DMA Bulletin DMA Annual Rep. 1900 DMA Annual Rep. 1912 Letter from DIA to William Stevens and attachments The Detroit Institute of Arts Gift Acceptance and Recognition Policy Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Form Deed of Gift, circa 1960’s Deed of Gift of Artwork Form Deed of Gift from W. Hawkins Ferry Letter from Attorney to DIA Corp. Officer Letter re: Standard Deed of Gift Form Memo from A. Darr to S. Sachs, et al. re: Donation Last Will and Testament of Eleanor Clay Ford Deed of Gift from Alfred CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection Relevance, Hearsay, Foundation Relevance, Hearsay, Foundation No Objection No Objection No Objection No Objection Relevance, Hearsay, Foundation No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 233 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 244 of 393 EXHIBIT NO. DATE 3140 4/15/1996 3141 6/30/2003 3142 3143 3144 3145 3146 3147 3148 3149 3150 3151 3152 3153 12/15/1953 4/30/1974 7/24/1985 1/14/1957 11/7/1963 1/27/1941 6/25/1934 9/24/1951 1/14/1952 5/13/1921 1/22/1925 9/25/1931 3154 3155 12/23/1947 3156 3157 3158 10/29/1926 6/28/1989 7/18/1931 3159 6/24/1969 3160 5/13/1918 3161 3162 3163 5/5/1953 2/14/1961 1998 DESCRIPTION Fisher Letter from G. Keyes to A. Fisher DIA Corp. Financial Statement Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Acknowledgement of Gift Acknowledgement of Gift Acknowledgement of Gift from L. Haass and C. Haass Acknowledgement of Gift INTENTIONALLY LEFT BLANK Acknowledgement of Gift Arts Commission Minutes Ralph Booth Probate Documents and Last Will and Testament Last Will and Testament of William Hawkins Ferry Last Will and Testament of Charles L. Freer Acknowlegment of Gift DIA Corp. Minutes Form, circa 1998, Approval of Funds CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection Relevance, Hearsay, Foundation 234 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 245 of 393 EXHIBIT NO. DATE 3164 4/21/1942 3165 3166 7/14/1931 8/27/1991 3167 3168 3169 1/26/1959 1/21/1963 8/9/2013 3170 8/1/2013 3171 7/26/2013 3172 11/19/2013 3173 4/7/1969 3174 8/27/1970 3175 3/10/1966 3176 4/17/1885 3177 3178 3179 8/24/2001 9/29/2004 10/3/2007 DESCRIPTION Designated for Acquisition Letter from Mrs. Booth to Arts Commission re: collection Arts Commission Minutes Memo from Registrar re: Kamperman Gifts Arts Commission Minutes Arts Commission Minutes S. Vandeweerdt, K. Orr, Christie's Appraisal Agreement Email from K. Gray to B. Nowling et al., re Christie's Draft Statement Email from L. Layfer to A. Whiting et al., re Christie's/DIA Email from V. Fusco to S. Vandeweerdt et al., re: DIA Appraisal Update Codicil of Robert Tannahill Tannahill Receipt and Commitment Last Will and Testament of Robert Tannahill Restated Articles of Incorporation, Founders Society Detroit Institute of Arts DIA Financial Statements DIA Financial Statements DIA Financial Statements CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection Image is illegible No Objection Hearsay No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 235 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 246 of 393 EXHIBIT NO. DATE 3180 3181 3182 10/20/2010 10/31/2012 9/5/2006 3183 6/30/2013 3184 3185 3186 3187 5/23/1932 9/11/1944 11/24/1948 3188 3189 3190 3191 3192 3193 3194 3195 3196 3197 3198 3199 3200 3201 3202 3203 3204 3205 3206 3207 3208 9/30/1955 1/9/1961 3/13/1961 2/12/1962 8/21/1962 3/18/1964 12/1/1964 9/11/1972 2/8/1973 6/16/1975 12/11/1975 1/31/1984 12/4/1987 1/27/1988 9/30/1992 7/21/1994 11/27/1914 6/15/1917 1/11/1918 2/18/1919 9/12/1919 DESCRIPTION DIA Financial Statements DIA Financial Statements DIA Corp. Financial Statement Financial Statements, Detroit Institute of Arts, year ended June 30, 2013, With Report of Independent Auditors Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes INTENTIONALLY LEFT BLANK Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes DIA Meeting Minutes DIA Minutes DMA Minutes DMA Minutes DMA Meeting Minutes CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 236 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 247 of 393 EXHIBIT NO. DATE DESCRIPTION 3209 3210 3211 3212 3213 6/17/1975 1/15/1992 12/10/1971 5/29/1975 1/11/1995 3214 3215 12/18/1923 9/10/2009 3216 3217 4/25/1988 undated 3218 7/20/1987 3219 2/26/1973 3220 11/26/1997 3221 5/11/1966 3222 3223 1885 - 1945 Mar. 1941 3224 4/26/1988 3225 11/26/1971 3226 7/1/1919 3227 5/2/1989 DIA Corp. Minutes DIA Corp. Minutes Arts Commission Minutes Letter from DIA Director Joint Museum Collections Committee Minutes Letter from DIA Corp. Report, Objects from the Estate of W. Hawkins Ferry Form Deed of Gift Excerpt from Will of Dollie May Fisher Memo to Mayor from DIA Director Recommendations of Collection's Categories Review Committee Operating Agreement (noting date of City approval) Letter from DIA Corp. to Donor Sixty Years in Review Inventory of the Municipal Archives of Michigan Deaccession Form Contract Interrelationship of Arts Commission and Founders Society Letter from Arts Commission to DMA DIA Corp. Endowment CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection No Objection No Objection Hearsay No Objection Relevance, Hearsay, Foundation No Objection Hearsay No Objection No Objection No Objection No Objection No Objection No Objection Unsigned Draft No Objection No Objection No Objection 237 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 248 of 393 EXHIBIT NO. DATE 3228 3229 6/9/1972 undated 3230 3/1/1972 3231 11/27/1956 3232 7/20/1983 3233 4/5/1932 3234 1932 3235 1/11/1932 3236 3237 4/11/1932 1932 3238 3239 6/29/1933 8/21/1983 3240 11/6/1997 3241 3/2/1995 DESCRIPTION Committee Minutes Notice of Hearing Charter Revision Commission Proposed Charter Reviews Letter to Arts Commission from DIA Director Audit Report, office of the Auditor General, for the period of 7/1/1955 to 6/30/1956 Memo, History of State Funding of DIA, Chronology of City/State Funding of DIA Letter to Common Council from Arts Commission Letter to Common Council from Arts Commission Letter to Common Council from Arts Commission Letter to Arts Commission Arts Commission Public Statement Letter to DIA Director DIA Chief Under Fire; Audit on, Detroit News Agenda, DIA general museum staff meeting Memo re: redline of revisions to Museum’s Collections Management CITY AND RETIREE COMMITTEE OBJECTIONS No Objection Hearsay, Foundation No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No objection Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation 238 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 249 of 393 EXHIBIT NO. DATE 3242 undated 3243 undated 3244 2/28/1995 3245 11/11/2011 3246 3247 3248 3249 3250 3251 3252 10/20/1902 10/14/1907 10/14/1910 7/1/1911 10/14/1913 6/11/1915 1/13/2014 3253 1/13/2014 3254 1944 3255 undated 3256 1944 DESCRIPTION Policy Relationship Between Arts Commission and Founders Society Statement of Over-all Arts Commission Policy Letter from William Neal Memorandum re: Draft Proposal For Cumulative Monetization of the Cultural Assets - the Detroit Institute of Arts, from Coit Cook Ford III, Senior Policy Advisor for the Office of Ken Cockrel, Jr., Detroit City Council DMA Annual Rep 1902 DMA Annual Rep 1907 DMA Annual Rep 1910 DMA Annual Rep 1911 DMA Annual Rep 1913 DMA Annual Rep 1915 Detroit Free Press $330 million pledged to save Detroit Pensions, art work Los Angeles Times, Foundations pledge $330 million to preserve Detroit art, pensions Excerpt from 1944 City Charter Excerpt from 1948 City Charter Tit. IV, Ch. XIX DMA A History of CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance No Objection No Objection No Objection No Objection No Objection No Objection Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation No Objection No Objection No Objection 239 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 250 of 393 EXHIBIT NO. DATE 3257 2/7/1995 3258 10/8/1947 3259 3260 9/27/1983 12/12/2012 3261 8/6/2012 3262 3263 3264 3265 3266 Jan. 1920 11/17/2010 1919 Oct. 1915 3/1/1992 3267 Aug. 1980 3268 4/17/2014 3269 12/11/2013 3270 11/18/1919 3271 1/13/2014 DESCRIPTION Municipal and Legislative Acts Acquisition Related Report Agreement between Arts Commission and DIA Corp. Arts Commission Meeting City of Detroit Comprehensive Annual Financial Report Detroit Free Press, How DIA Millage Will Look on Your Ballot On Tuesday DIA Bulletin Vol. 3, No. 4 DIA Corp. Minutes DMA Annual Report DMA Bulletin Vol., No. 1 Finding Aid, Clyde Hl Burroughs Records Finding Aid, Robert Hudson Tannahill Papers Letter from DIA Corp. Attorney re: Subpoena M. Stryker & J. Gallagher, DIA joins deal in work with mediators that would protect art, pensions in Detroit bankruptcy, Detroit Free Press Journal of the Common Council (Report of Councilman Nagel) Statement of Detroit Bankruptcy Mediators CITY AND RETIREE COMMITTEE OBJECTIONS Relevance, Hearsay, Foundation No Objection No Objection No Objection Hearsay, Relevance, Foundation No Objection Hearsay, Foundation No Objection No Objection Relevance Relevance Hearsay; Relevance Hearsay, Relevance, Foundation No Objection Hearsay 240 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 251 of 393 EXHIBIT NO. DATE 3272 Nov. 1990 3273 12/16/1919 3274 Jul. 2006 3275 1/29/1962 3276 9/30/1992 3277 10/11/2000 3278 8/9/2014 3279 undated 3280 3281 4/29/1916 11/12/1919 3282 8/9/2014 DESCRIPTION Summary Inventory of Archives Journal of the Common Council (Report of Controller) Comments to the Uniform Prudent Management of Institutional Funds Act Certificate of Amendment of the Articles of Incorporation, filed Jan. 29, 1962 for Detroit Museum of Arts Founders Society Founders Society Certificate of Assumed Name, filed Sept. 30, 1992 Certificate of Amendment of the Articles of Incorporation, filed Oct. 11, 2000 About the DOA, The Cultural Gem of Detroit, http://www.dia.org/about/ history.aspx Museum Chronologies and Records DMA Minutes Executed Deeds of Real Estate Search for Art, Artists in the DIA Collection, The Detroit Inst. of Arts, http://www.dia.org/art/sea rch-collection.aspx CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection Hearsay, Relevance No Objection No Objection No Objection Hearsay Relevance, Hearsay, Foundation No Objection No Objection No Objection 241 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 252 of 393 EXHIBIT NO. DATE 3283 6/25/1975 3284 5/24/1995 3285 8/21/2000 3286 10/27/2010 3287 2/5/1990 3288 2000 3289 1/12/1998 3290 3/11/1958 3291 2/1/1986 3292 3293 12/17/2013 DESCRIPTION Letter from Mayor to DIA Director, dated June 25, 1975 Collections Management Policy, dated May 24, 1995 Letter with Standard Purchasing Agreement, dated Aug. 21, 2000 DIA Collections Management Policy Attachments, Outline of the Accession Process, dated Oct. 27, 2010 Museum Receipt, dated Feb. 5, 1990 Form, Approval of Funds Designated for Acquisition, circa 2000 Restated Articles of Incorporation, adopted January 12, 1998 Certificate of Amendment to the Articles of Incorporation, Detroit Museum of Art Founders Society Restated Articles of Incorporation, Founders Society Detroit Institute of Arts INTENTIONALLY LEFT BLANK Letter from D. Woodham to K. Orr, dated Dec. 17, CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection Relevance, Hearsay, Foundation Hearsay No Objection Relevance, Hearsay, Foundation No Objection No Objection No Objection Hearsay 242 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 253 of 393 EXHIBIT NO. DATE 3294 12/17/2013 3295 9/9/2013 3296 8/9/2014 3297 undated 3298 7/25/2013 3299 3300 3301 3302 4/21/1947 12/5/1950 2/2/1951 3/19/1974 DESCRIPTION 2013 Fair Market Value for Financial Planning, dated Dec. 17, 2013 Detroit Institute of Arts Amending Policy on Donations, http://artsbeat.blogs.nytim es.com/2013/09/09/detroit -institute-of-arts-amendspolicy-ondonations/?_php=true&_ty pe=blogs&_r=0 About Us, http://www.aamus.org/about-us Attorney General’s Charitable Trust Section Database Search, OFFICE OF THE ATTORNEY GENERAL, http://www.ag.state.mi.us/ CharitableTrust/ E-mail dated July 25, 2013, from K. Buckfire to B. Nowling, et al., re Christies/DIA Arts Commission Minutes Arts Commission Minutes Arts Commission Minutes Memo from DIA Corp. Director to JMCC re: Recommendations on Collections Categories and Procedures, dated Mar. 19, CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay, Relevance, Foundation Hearsay Relevance, Hearsay Hearsay No Objection No Objection No Objection Hearsay 243 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 254 of 393 EXHIBIT NO. DATE DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS 1974 3303 4/12/2013 3304 5/24/2013 3305 5/28/2013 3306 5/29/2013 3307 5/24/2013 3308 6/1/2013 3309 6/12/2013 3310 3311 3312 3/12/1965 2/24/1965 5/1/2014 3313 3314 3315 11/28/1917 10/8/1947 2/25/1988 Letter dated April 12, 2013, from A. Schwartz to B. Schuette, re: Detroit Institute of Arts Email dated May 24, 2013, from J. Pirich to J. Evans, et al., re: DIA E-mail dated May 28, 2013, from J. Pirich to R. Iann E-mail dated May 29, 2013, from W. Bloomfield to J. Opperer, re: DIA materials Legal Memorandum, undated attachment E-mail dated June 1, 2013, from A. O’Reilly to W. Bloomfield, re: DIA Memo E-mail dated June 12, 2013, from H. Meingast to A. O’Reilly Arts Commission Minutes Arts Commission Minutes Email from Restuccia to Hackney re: AG -- DIA Communications and Documents Letter to D.M. Ferry Arts Commission Minutes Letter from DIA Director to City Council Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation Hearsay, Relevance, Foundation No Objection No Objection Hearsay, Relevance, Foundation No Objection No Objection No Objection 244 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 255 of 393 EXHIBIT NO. DATE 3316 1/16/1991 3317 11/9/2008 3318 Oct. 2012 3319 6/13/2013 3320 7/20/2013 3321 10/29/2013 3322 8/12/2013 3323 1/23/2014 3324 12/6/2013 3325 12/15/2013 DESCRIPTION Free Press, State's Art Community Steamed by Possible Cuts Free Press, Mark Stryker, Money Troubles a Risk to DIA's status Art News, It Takes a Millage E-mail dated June 13, 2013 forwarding opinion News Article from the Associated Press, Headline: No signs Washington to come to Detroit’s rescue News Article from the Associated Press, Headline: Detroit manager defends actions before bankruptcy Article from State Net Capital Journal, Byline: Compiled by Rich Ehisen Article from the Associated Press, Headline: Governor backs plan to bankrupt Detroit $350 M Email chain between Rip Rapson and Daniel Howes dated December 5-6, 2013 re: Call Email chain between Rip Rapson and Daniel Howes dated December 12-15, CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay, Relevance Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay, Relevance, Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay; speculative Hearsay Hearsay 245 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 256 of 393 EXHIBIT NO. DATE 3326 1/16/2014 3327 1/21/2014 3328 1/23/2014 3329 1/24/2014 3330 1/28/2014 3331 2/14/2014 3332 5/12/2014 DESCRIPTION 2013 re: Are you in a position Email chain between Rip Rapson and Daniel Howes dated January 16, 2014 re: Call? Email from Rip Rapson to Daniel Howes dated January 21, 2014 forwarding email from Rip Rapson to Darren Walker dated January 20, 2014 re: DIA governance Email from Rip Rapson to Daniel Howes dated January 23, 2014 re: Today’s Piece Email chain between Rip Rapson and Daniel Howes dated January 24, 2014 re: Terrific piece Daniel. You just get more and more trenchant! Rip Email chain between Rip Rapson and Daniel Howes dated January 28, 2014 re: Quick call Email chain between Rip Rapson and Daniel Howes dated February 14, 2014 re: Fabulous piece Daniel! Couldn’t be more on the mark. Thank you! Rip Email chain between Daniel Howes and Rip CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay/Speculation Hearsay Hearsay Hearsay 246 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 257 of 393 EXHIBIT NO. DATE 3333 6/10/2014 3334 12/4/2013 3335 5/10/2013 3336 3337 4/12/2007 3338 4/3/2007 3339 1/14/2014 3340 7/7/2014 DESCRIPTION Rapson dated May 12, 2014 re: Your column Email chain between Laura Berman and Rip Rapson dated June 10, 2014 re: Mariam Noland Emily Previti, “$270M+ Harrisburg parking deal clears state financing authority board,” Penn Live City of Harrisburg, Pennsylvania, 2011 Comprehensive Annual Financial Report Professional Practices in Art Museums, Association of Art Museum Directors Stephan Salisbury, “2nd painting by Eakins sold,” The Inquirer City of Detroit Fiscal Analysis Division, “$30.6 Million Property Sale Proposals” John Gallagher and Mark Stryker, “$330M pledged to save pensions, DIA artwork from Detroit bankruptcy,” Detroit Free Press City of Detroit, “Illustrative Cash Flow Forecast (Plan of Adjustment Scenario)” CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay/Relevance/Fo undation Hearsay, Relevance No Objection Hearsay/Relevance/Fo undation No Objection Hearsay No Objection 247 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 258 of 393 EXHIBIT NO. DATE 3341 Oct-2010 3342 9/22/2010 3343 1/4/2012 3344 3/27/2014 3345 3/7/2007 3346 3347 9/26/2012 3348 2/22/2013 DESCRIPTION McKinsey Consulting Report, Detroit Planning and Development Department Diagnostic McKinsey Consulting Report, Public Private Partnerships in Detroit John Rapisardi, “Harrisburg: A Case Study in State Law Barriers to Chapter 9,” Restructuring Review, Cadwalader Ashton Cooper, “AAMD ‘Deeply Disturbed ‘ at Delaware Sale,” Blouin ARTINFO Alan Riding, “The Louvre’s Art: Priceless. The Louvre’s Name: Expensive.” New York Times Public Plans Database, Center for Retirement Research at Boston College Sara Hamdan, “After a Sputtering Start, the Louvre Abu Dhabi Project Gathers Pace,” New York Times Rebecca Ruiz, “America’s Richest Cultural Institutions – Slideshow,” The Financialist CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay, Relevance Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation [Produced in Native Form], Hearsay Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation 248 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 259 of 393 EXHIBIT NO. DATE 3349 8/8/2013 3350 2/6/2013 3351 3/12/2014 3352 4/9/2014 3353 12/17/2013 3354 5/30/2014 3355 12/23/2008 DESCRIPTION Todd Newcombe, “Are Police and Fire Department Mergers Catching on?” GOVERNING J.F. Hornbeck, “Argentina’s Defaulted Sovereign Debt: Dealing with the “Holdouts”,” Congressional Research Service Association of Art Museum Directors’ Statement on Randolph College and Maier Museum of Art, Association of Art Museum Directors Neil Munshi and Vivianne Rodrigues, “Bankruptcy battle heats up over offers for Detroit art collection,” Financial Times Matthew Dolan, “Billionaire's Detroit Buying Spree Starts to Spread,” Wall Street Journal Matt Helms, “BostonEdison home breaks record, bids reach $135k in city auction,” Detroit Free Press Robin Pogrebin, “Branded a Pariah, the National CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Relevance, Hearsay No Objection Hearsay/Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation 249 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 260 of 393 EXHIBIT NO. DATE 3356 2/5/2009 3357 6/30/2011 3358 2/3/2009 3359 12/10/2010 3360 5/4/2010 3361 3362 4/29/2013 3363 5/6/2013 3364 11/8/2013 DESCRIPTION Academy Is Struggling to Survive,” New York Times Richard Lacayo, “Brandeis’ Attempt to Turn Art into Assets,” Time Randy Kennedy, “Brandeis Settles Suit Over Proposed Art Sale,” New York Times Daniel Grant, “Is the University’s Museum Just a Rose to Be Plucked?” Wall Street Journal Nannette Miranda, “Judge OKs Sale of Calif Buildings in Early Ruling,” abc11.com Peter Carbonara, “CashHungry States Are Putting Buildings on the Block,” New York Times City Employer Data, Crain’s Detroit Business Caroline Porter, “Chicago Revises Parking-Meter Deal,” Wall Street Journal Cheryl Corley, “Chicago’s Famed Field Museum Struggles To Dig Out Of A Hole,” NPR City of Harrisburg, Pennsylvania, 2012 Comprehensive Annual CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay; Relevance; Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay, Relevance, Foundation 250 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 261 of 393 EXHIBIT NO. DATE 3365 3366 May-2014 3367 3/13/2014 3368 Mar-2003 3369 2003 3370 2000 DESCRIPTION Financial Report Code of Ethics for Museums, American Alliance of Museums Alicia H. Munnell, JeanPierre Aubry, and Mark Cafarelli, “COLA Cuts in State/Local Pensions,” Center for Retirement Research at Boston College Randy Kennedy, “College Art Museum Hit With Sanction After Sale of Bellows Work,” New York Times Richard T. Carson, “Contingent Valuation and Lost Passive Use: Damages from the Exxon Valdez Oil Spill,” Environmental and Resource Economics Jose Sanz, Luis Herrero and Ana Maria Bedate, “Contingent Valuation and Semiparametric Methods: A Case Study of the National Museum of Sculpture in Valladolid, Spain,” Journal of Cultural Economics Walter Santagata and Giovanni Signorello, “Contingent Valuation of CITY AND RETIREE COMMITTEE OBJECTIONS No Objection Hearsay Hearsay/Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation 251 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 262 of 393 EXHIBIT NO. DATE 3371 4/24/2012 3372 7/16/2009 3373 6/29/2011 3374 5/6/2014 3375 6/19/2014 3376 6/18/2014 3377 5/6/2014 DESCRIPTION a Cultural Public Good and Policy Design: The Case of “Napoli Musei Aperti,” Journal of Cultural Economics Jennifer Schuessler, “Court Approves Fisk University’s Sale of Georgia O’Keeffe Collection,” New York Times Travis Loller, “Court: O’Keeffe Museum has no right to Fisk University art,” USA Today Lee Rosenbaum, “Fighting Words: Randolph College Responds to AAMD’s Censure,” Culture Grrl Q & A, Delaware Art Museum Margie Fishman, “Delaware Art Museum loses accreditation,” The News Journal Margie Fishman, “Delaware Art Museum painting brings $4.25 million,” The News Journal Marjorie Fishman, “Art museum names first painting to be sold,” The News Journal CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay, Relevance Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation 252 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 263 of 393 EXHIBIT NO. DATE 3378 2013 3379 1994 3380 3/25/2014 3381 2/25/2014 3382 6/14/2013 3383 12/3/2013 3384 5/29/2014 3385 6/7/2013 3386 5/12/2014 DESCRIPTION Business Trends 2013, Deloitte University Press Fernand Martin, “Determining the Size of Museum Subsidies,” Journal of Cultural Economics Khalil AlHajal, “Detroit EM Kevyn Orr: Millionaires wanted to buy DIA works, turn Belle Isle into gated community,” Mlive “Detroit overhaul plan would boost fares, security,” Metro Magazine City of Detroit, "Proposal for Creditors" Monica Davey, Bill Vlasic and Mary Williams Walsh, “Detroit Ruling on Bankruptcy Lifts Pension Protections,” New York Times Christine Macdonald, “Detroit spends $8.7 million to flip 30 homes that bring in $2 million,” The Detroit News Matt Helms, “Detroit to offer creditors pennies on the dollar in pitch to avoid bankruptcy,” Detroit Free Press Monica Davey, “Detroit CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay, Relevance Hearsay/Relevance/Fo undation Hearsay/Foundation Hearsay/Relevance/Fo undation No Objection Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Foundation Hearsay/Foundation 253 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 264 of 393 EXHIBIT NO. DATE 3387 10/14/2005 3388 6/6/2013 3389 2/10/2014 3390 7/10/2013 3391 11/26/2013 3392 9/8/2013 3393 2013 DESCRIPTION Tries to Sell Itself, One House at a Time,” New York Times City of Detroit Fiscal Analysis Division, “Re: Securitization of the Detroit Windsor Tunnel Lease” Virginia Postrel, “Detroit’s Van Gogh Would Be Better Off in L.A.,” Bloomberg David Muller, “Detroit’s Belle Isle becomes 102nd state park today,” MLive Brent Snavely, “Detroit's legal fees could top $100 million for a Chapter 9 bankruptcy,” Detroit Free Press Liz Farmer, “Detroit's Pension Is Actually WellFunded, So What's All the Fuss?” GOVERNING Mark Stryker, “DIA in peril: A look at the museum’s long, tangled relationship with Detroit politics and finances,” Detroit Free Press Spring 2013 DIA Visitor Engagement Survey Report, Detroit Institute of Arts CITY AND RETIREE COMMITTEE OBJECTIONS No Objection Hearsay/Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation No Objection 254 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 265 of 393 EXHIBIT NO. DATE 3394 5/24/2013 3395 11/11/2006 3396 12/3/2004 3397 10/24/2004 3398 May-2012 3399 6/30/2012 3400 7/23/2013 3401 5/29/2013 3402 6/30/2012 DESCRIPTION Mark Stryker and John Gallagher, DIA's art collection could face selloff to satisfy Detroit's creditors,” Detroit Free Press Carol Vogel, “Eakins Masterwork Is to Be Sold to Museums,” New York Times Stevenson Swanson, “Field Museum art sold for $17 million,” Chicago Tribune William Mullen, “History for sale,” Chicago Tribune BOP Consulting, Measuring the economic benefits of art and culture “Independent Auditor’s Report, Police and Fire Retirement System of the City of Detroit” Robin Pogrebin, “The Death of a Museum,” New York Times Kathleen Gray and Matt Helms, “Gov. Snyder: Detroit EM must consider everything – even DIA, Belle Isle – to fix city’s finances,” Detroit Free Press Gabriel Roeder Smith & Company, “The General CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Foundation Hearsay/Foundation Hearsay; Improper Opinion Testimony No Objection Hearsay/Foundation Hearsay/Foundation No Objection 255 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 266 of 393 EXHIBIT NO. DATE 3403 4/28/2014 3404 9/12/2013 3405 7/24/2013 3406 Nov-2010 3407 4/17/2014 3408 9/4/2013 3409 8/23/2013 DESCRIPTION Retirement System of The City of Detroit – 74th Annual Actuarial Valuation” Dave Marcheskie, “Harrisburg City freezes hiring to manage budget deficit,” abc27.com Romy Varghese, “Harrisburg Default Underlines Lack of State Support: MMA,” Bloomberg Mary Williams Walsh and John Hurdle, “Harrisburg Sees Path to Restructuring Debts Without Bankruptcy Filing,” New York Times John Buntin, “Harrisburg’s Failed Infrastructure Project,” GOVERNING Tom Lochner, “Hercules: Sale of municipal utility ends multimillion-dollar fiasco,” Contra Costa Times Khalil AlHajal, “Highlights from Kevyn Orr deposition: EM talks DIA, federal aid and casino revenue,” MLive.com Michael G. Bennett, “How Best To Spend The Detroit CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Foundation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Foundation Hearsay/Relevance/Fo undation 256 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 267 of 393 EXHIBIT NO. DATE 3410 2/17/2010 3411 1/12/2007 3412 2/10/2010 3413 7/26/2010 3414 4/9/2014 3415 5/15/2014 3416 Dec-2005 3417 10/4/2013 DESCRIPTION Institute of Arts’ 15 Minutes of Fame,” Huffington Post George Hostetter, “Hundreds attend auction for Met museum property,” Clovis Independent Michael Kimmelman, “In the Company of Eakins,” New York Times City of Indianapolis, Parking Modernization City of Indianapolis, Water & Wastewater System Transfer to Citizens Energy Group Nathan Bomey, “Insurer solicits offers for DIA artwork; several billiondollar bids received,” Detroit Free Press Mark Stryker and John Gallagher, “Judge rules Detroit bankruptcy creditors can't remove art from DIA walls,” Detroit Free Press Jura Consultants, “Bolton’s Museum, Library and Archive Services – An Economic Valuation” Alexis Wiley, “Kevyn Orr open to ideas on DIA CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay, Relevance Hearsay, Relevance Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Relevance; Hearsay; Improper Opinion Testimony Hearsay/Relevance/Fo undation 257 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 268 of 393 EXHIBIT NO. DATE 3418 10/3/2013 3419 3/20/2013 3420 1/15/2014 3421 9/12/2013 3422 5/14/2013 3423 10/16/2006 3424 5/12/2013 3425 DESCRIPTION collection,” myFOXDetroit.com Sarah Cwiek, “Kevyn Orr talks privatization, pensions, DIA art at forum,” Michigan Radio Bankole Thompson, “Kevyn Orr: ‘Everything is on the table,’” Michigan Chronicle Moody’s Investors Service, “Rating Methodology – US Local Government General Obligation Debt” Standard & Poor’s Ratings Services, “U.S. Local Governments General Obligation Ratings: Methodology And Assumptions” Sara Taher, “Louvre Abu Dhabi,” TimeOut Abu Dhabi Brenda Goodman, “The Louvre Views Its Art in a New Way (When Showing It in Atlanta),” New York Times City of Detroit, “Financial and Operating Plan,” Office of the Emergency Manager Public Employment Relations, Act 336 of CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay Hearsay Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation No Objection No Objection 258 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 269 of 393 EXHIBIT NO. DATE 3426 4/17/2011 3427 12/6/2008 3428 5/23/2013 3429 Feb-2002 3430 5/5/2013 3431 5/5/2014 DESCRIPTION 1947, Legislative Council, State of Michigan Robin Pogrebin, “A Chastised Museum Returns to Life,” New York Times Randy Kennedy, “National Academy Sells Two Hudson River School Paintings to Bolster its Finances,” New York Times Chris Glynn, “No to water P3 for Pennsylvania municipality,” Infrastructure Investor Doug Noonan, “Contingent Valuation Studies in the Arts and Culture: An Annotated Bibliography,” The Cultural Policy Center at the University of Chicago City of New York, “Mayor Bloomberg Announces Agreement to Sell Two City-owned Buildings to Reduce Office Space and Further Increase Efficiency of Government Operations” Jamie S. Fields, “Objection of Jamie S. Fields to the City of Detroit’s Fourth Amended CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation/Improper Opinion Testimony Hearsay/Relevance/Fo undation Hearsay, Relevance 259 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 270 of 393 EXHIBIT NO. DATE DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS Plan of Adjustment” 3432 11/13/2007 3433 4/7/2014 3434 8/5/2013 3435 9/30/2011 3436 3437 9/18/2009 3438 9/17/2012 3439 Eileen Kinsella, “Opponents of Randolph College Art Sale Sue to Halt Auction,” ARTnews Christine Ferretti, “Orr urges public hearing on proposed parking fine hikes,” Detroit News Mark Stryker, “Orr's office hires auction house Christie's to take 2nd look at DIA's art,” Detroit Free Press Pension Benefit Guaranty Corp, Fiscal Year Closing File INTENTIONALLY LEFT BLANK Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation No Objection Duplicate of 3346 will not be used per 8/24/2014 Funk email, Hearsay Hearsay/Relevance/Fo Historic 3-Year Louvre Atlanta Partnership Brings undation in over 1.3M Visitors to the High, High Museum of Art No Objection City of Detroit Fiscal Analysis Division, “Proposed Belle Isle Lease Agreement between the City of Detroit and the State of Michigan” Local Financial Stability No Objection and Choice Act, Act 436 260 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 271 of 393 EXHIBIT NO. DATE 3440 10/2/2007 3441 12/16/2013 3442 8/8/2013 3443 10/18/2010 3444 1/21/2014 3445 8/23/2010 3446 12/6/2012 3447 Aug-2013 DESCRIPTION of 2012, Legislative Council, State of Michigan Randolph College to Auction Four Paintings, Randolph College Nick Carey, “Regional water deal elusive for Detroit emergency manager,” Reuters Cate Long, “The real history of public pensions in bankruptcy,” Reuters Robin Pogrebin, “Sanctions Are Ending For Museum,” New York Times Paul Egan, Kathleen Gray and Mark Stryker, “Snyder expected to announce plan to guard Detroit pensions, DIA art,” Detroit Free Press Emily Brandon, “The 10 Biggest Failed Pension Plans,” US News John M. Kamensky, “The Accelerating Movement to Share Services,” GOVERNING Jeromin Zettelmeyer, Christoph Trebesch and Mitu Gulati, “The Greek Debt Restructuring: An Autopsy,” Peterson CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation Hearsay Hearsay/Relevance/Fo undation Hearsay Hearsay Hearsay/Relevance/Fo undation Hearsay/Relevance/Fo undation 261 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 272 of 393 EXHIBIT NO. DATE 3448 7/11/2014 3449 12/11/2013 3450 8/5/2013 3451 2002 3452 11/27/2013 3453 undated 3454 2013 3455 10/1/2010 3456 12/3/2013 DESCRIPTION Institute for International Economics Ben Austen, “The PostPost-Apocalyptic Detroit,” New York Times Nick Gillespie, “Time to Sell the Family Jewels, Detroit,” The Daily Beast “Valuations Necessary Part of City’s Restructuring Effort to Secure a Viable, Strong Detroit,” City of Detroit Eric Thompson, Mark Berger, Glenn Blomquist and Steven Allen, “Valuing the Arts: A Contingent Valuation Approach,” University of Nebraska – Lincoln Tim Stuhldreher, “Waste authority to acquire Harrisburg incinerator a week later,” LancasterOnline City of Detroit, “City Owned Properties from Foreclosure” City of Detroit, “2013 City of Detroit Foreclosure Property List” McKinsey Consulting Report, Detroit Diagnostic Synthesis Template Douglas Woodham, Letter CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay/Relevance/Fo undation/Improper Opinion Testimony Hearsay, Foundation, Relevance, Improper Opinion Testimony Hearsay, Foundation, Relevance Hearsay, Foundation, Relevance, Improper Opinion Testimony Hearsay, Foundation, Relevance No Objection No Objection No Objection No Objection 262 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 273 of 393 EXHIBIT NO. DATE 3457 4/12/2006 3458 7/16/2014 3459 3/4/2014 3460 undated 3461 undated 3462 4/4/2014 3463 4/3/2014 3464 8/4/2014 DESCRIPTION to the Emergency Manager, Christie’s Americas Elizabeth Carvlin, “Michigan: Casino’s Garage Sale,” The Bond Buyer City of Detroit, 10-Year Financial Projections Non-binding indications of interest from Yuan Management Hong Kong Limited dated March 4, 2014 Confidential Proposal to the City of Detroit by Art Capital Group, LLC for up to $3 Billion Senior Secured Exit Facility Confidential Proposal to the City of Detroit by Art Capital Group, LLC for up to $2 Billion Senior Secured Exit Facility Non-binding indication of interest from Catalyst Acquisitions, LLC to S. Spencer of Houlihan Lokey dated April 4, 2014 Non-binding indication of interest from Poly International Auction to S. Spencer of Houlihan Lokey dated April 3, 2014 Staff Picks for Graham CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay, Foundation, Relevance No Objection Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance Hearsay, Relevance, 263 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 274 of 393 EXHIBIT NO. DATE 3465 Mar-2014 3466 7/29/2014 3467 7/29/2014 3468 10/18/2013 3469 undated 3470 5/29/2013 3471 9/9/2013 3472 undated 3473 12/19/2012 DESCRIPTION W.J. Beal Director's Letter written by Graham W.J. Beal Detroit Free Press article "Republican adviser quietly helped Detroit win DIA funding." Article from the Detroit Free Press entitled "Bankruptcy revelation: Detroit weighed DIA spinoff for $550 m in 2011" Article from the Chicago Tribune dated October 2013, titled "Will Detroit have to sell its art to pay its bills?" Proposal for sale by Christie's for property from the Detroit Institute of Arts Email chain with the subject "DIA materials" New York Times article titled "Detroit Institute of Arts Amending Policy on Donations" Plan Confirmation Factual Propositions Professional Service Contract Transmittal Record; Services Contract Between City of Detroit, Michigan and Miller Buckfire & Company, CITY AND RETIREE COMMITTEE OBJECTIONS Foundation Hearsay, Relevance, Foundation Hearsay; speculative; foundation Hearsay; speculative; foundation Hearsay; speculative; foundation Hearsay, Relevance, Foundation Hearsay Hearsay; speculative; foundation Hearsay No Objection 264 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 275 of 393 EXHIBIT NO. DATE DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS L.L.C. 3474 7/16/2013 3475 8/26/2013 3476 6/16/2014 3477 5/5/2014 3478 5/5/2014 3479 7/2/2014 3480 5/5/2014 3481 2/21/2014 3482 2/21/2014 3483 4/9/2012 3484 6/17/2013 3485 5/29/2012 Change Order #1; Addendum to Exhibits A & B to Include Additional Requested Services and Fees Addendum #1 to Change Order #1 Amended and Restated Change Order #1 City of Detroit Water and Sewage Disposal Fund; 10-Year Projections Means of Implementation of the Plan Estimate provided by Electronic Municipal Market Access Fourth Amended Plan Disclosure Statement Interest Rate Reset Chart No Objection No Objection No Objection No Objection No Objection Hearsay, Foundation Incomplete; No Objection Incomplete; No Objection Summary of Principal Incomplete; No DWSD Bond Terms Objection Moody's Investors Service No Objection Rating Update for DWSD Moody's Investors Service No Objection Rating Update for DWSD downgrading water and sewer revenue ratings Fitch Ratings Report No Objection entitled Fitch Rates Detroit, MI Sewer Revs ’A-’; Downgrades 265 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 276 of 393 EXHIBIT NO. DATE DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS Outstanding Debt 3486 2/28/2014 3487 3488 7/1/2014 10/2/2013 3489 3490 undated 7/10/2013 3491 10/18/2013 3492 1/8/2014 3493 2/5/2014 3494 7/30/2013 Fitch Ratings Report entitled Fitch Downgrades Detroit Michigan Senior and Sub Water Revs, and Sewer Revs; Negative Watch Maintained Bloomberg raw data curve Analysis of New Water/Sewer Authority Bloomberg Transcript Updated Pro Forma and Restructuring Analysis, Impact of New Regional Water and Sewer Authority on Future Bond Issuance for the Detroit Water & Sewerage Department from Seibert, Brandford, Shank & Company, L.L.C. City of Detroit: DWSD, Oakland County Business Issues Memo, Conway/Miller Buckfire Response Presentation by Barclays to Miller Buckfire & Co. Email chain from Robert Daddow to Van Dusen, Hupp and Buckfire re: GLWSA MOU, Appendix and Summary Email chain from Buckfire No Objection No Objection No Objection No Objection Hearsay No objection No objection Hearsay Hearsay, Foundation 266 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 277 of 393 EXHIBIT NO. DATE 3495 10/23/2013 3496 4/29/2013 3497 8/2/2013 3498 8/4/2013 3499 8/25/2013 3500 5/7/2013 3501 3502 6/14/2013 7/15/2014 3503 6/19/2014 3504 2000 3505 3506 3507 2/16/1885 4/15/1919 6/18/1981 3508 8/27/1991 DESCRIPTION to Bennett and Heiman re: Christie's and the DIA Email chain from Buckfire to Heiman re: Note from Gargaro Email chain from Buckfire to Gargaro re: DIA Visit Christie's Appraisals, Inc. Agreement Letter from Douglas Woodham to Kenneth Buckfire re: appraisal agreement Email chain from Buckfire to Whiting re: Our Meeting with DIA Email chain from Buckfire to Gargaro re: DIA Note Proposal for Creditors Annmarie Erickson Subpoena to Testify at a Deposition Detroit Institute of Arts Subpoena to Testify at a Deposition Code of Ethics for Museums Public Acts of 1885 Public Acts Number 67 Memorandum re: Transfer of art collections to city ownership in 1919 Memorandum from the Detroit Institutes of Art to File from Suzanne CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay; Foundation No objection Hearsay Hearsay Hearsay No Objection No Objection No Objection No Objection No Objection No Objection Privileged Privileged 267 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 278 of 393 EXHIBIT NO. DATE 3509 10/18/2013 3510 11/17/2013 3511 5/5/2014 3512 9/12/2013 3513 9/20/2013 3514 9/19/2013 3515 12/3/2013 3516 3517 9/4/2013 4/22/2014 3518 undated DESCRIPTION Quigley Article from A&E entitled "Will Detroit have to sell its art to pay its bills?" Detroit Free Press Article with the headline "DIA here to help - but it's not here to be raided." Exhibit 1A.91 entitled "Principal terms of DIA settlement" Email correspondence between Ms. Fusco and Annmarie Erickson Email chain from Fusco Vanessa, sent Friday, September 20, 2013 to Karen Gray; McAndrew, Erin, and others Email from Allison Whiting to Bonnie Brennan, Vanessa Fusco, Paul Provost, Sarah Vandeweerdt Five-page letter on Christie's letterhead, dated December 3, 2013 Agenda Court Order Appointing Expert Witness Jones Day Spreadsheet Listing Materials Provided by City of Detroit to Phoenix Management Services CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay; speculative; foundation Hearsay; speculative; foundation No objection Hearsay Hearsay Hearsay No objection Hearsay, Foundation No objection No objection 268 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 279 of 393 EXHIBIT NO. DATE 3519 Apr-2014 3520 Jan-2014 3521 1/16/2014 3522 6/25/2012 3523 June 2012 3524 7/18/2013 3525 Oct-2009 3526 May-2014 3527 8/7/2013 3528 Nov-2009 3529 3530 1/3/2008 undated DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS NASRA Issue Brief Hearsay; speculative; foundation Blinken Report, Hearsay; speculative; Strengthening the Security foundation of Public Sector Defined Benefit Plans Release by the National Hearsay; speculative; Conference on Public foundation Employee Retirement Systems Government Accounting Hearsay; speculative; Standards Board news foundation release June 25, 2012 GASB Statement Number No Objection 67 Declaration of Charles No Objection Moore NASRA Publication Hearsay Public Fund Survey Summary of Findings for FY 2008 Every Neighborhood Has No Objection A Future . . . And It Doesn't Include Blight; Detroit Blight Removal Task Force Plan Chain of emails from Hearsay Kevin Orr to Shani Penn and Sonya Mays re: Follow ups from last week Fire Service Performance Hearsay Measures CRS Report for Congress Hearsay Calculating Police Hearsay, Relevance, Response Times Foundation 269 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 280 of 393 EXHIBIT NO. DATE DESCRIPTION 3531 7/9/2013 City of Detroit Head Count Report, June 2013 3532 10/21/2013 3533 7/3/2014 3534 7/2/2014 3535 5/29/2013 3536 7/29/2014 3537 7/25/2014 3538 10/6/2013 Email from Kevin Haggard to Bob Daddow re: Business IssuesConway/Buckfire Reports 30(b)(6) Subpoena to Executive Office of the Governor of the State of Michigan Stipulation and Agreement Regarding the Subpoenas from FGIC Article titled "Governor Rick Synder Stands By Detroit Emergency Manager's Exploration of DIA Collection as City Asset" Notice of Videotaped Deposition of Michael Plummer Article prepared by Zhang Yi entitled "Review of Expert Witness Report of Michael Plummer, Artvest Partners, Dated July 8, 2014" Article by Katherine Boyle from the Washington Post, dated October 6, 2013, entitled "Poor Detroit: What CITY AND RETIREE COMMITTEE OBJECTIONS Two documents have apparently been combined Hearsay No Objection No Objection Hearsay, Relevance, Foundation No Objection Hearsay, Foundation; Improper Opinion Testimony Hearsay, Foundation, Improper Opinion Testimony 270 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 281 of 393 EXHIBIT NO. DATE 3539 12/3/2013 3540 10/7/2013 3541 6/19/2014 3542 7/29/2014 3543 6/20/2014 3544 4/18/2014 3545 6/20/2014 3546 10/27/2010 3547 11/9/1988 3548 1/20/2014 3549 7/29/2014 3550 3/21/2012 3551 3/12/2013 DESCRIPTION money giveth, It can taketh away" Letter from Woodham to Orr re: final phase of appraisal Email from Provost to Woodham and McAndrew re: Weekly Detroit briefing Rip Rapson Subpoena to Testify at Deposition Mission and Values, The Kresge Foundation City's Third Amended List of Fact Witnesses City's Amended List of Fact Witnesses The Detroit Institute of Arts' Fact Witness List Outline of Accession Process Deed of Gift from W. Hawkins Ferry Subpoena to Executive Office of the Governor of the State of Michigan Third Stipulation and Agreement Regarding the Subpoenas from FGIC Email chain from Stibitz to Dillon, Muchmore, Roberts Saxton and Stanton re: What does the state "owe" Detroit? Email chain from Stanton CITY AND RETIREE COMMITTEE OBJECTIONS No Objection Hearsay, Relevance No Objection Hearsay, Relevance, Foundation No Objection No Objection Relevance Hearsay No objection No Objection No Objection Hearsay, Foundation Hearsay, Foundation 271 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 282 of 393 EXHIBIT NO. DATE 3552 5/23/2013 3553 8/5/2013 3554 5/6/2014 3555 2014 3556 4/30/2014 3557 10/24/2013 3558 undated 3559 10/18/2001 3560 3561 9/17/1923 12/22/1947 DESCRIPTION to Stibitz and Wortley re: Detroit Rev Sharing Email chain from Cole to Wortley re: Sales Tax/Revenue Sharing & Detroit Rev Share Projections to FY 2025 News Article from the State Net Capitol Journal titled "No State or Federal Bailout for Detroit" State of Michigan's Answers and Objections to Detroit Public Safety Unions' Interrogatories Form of the Contribution Agreement Plan for the Adjustment of Debts, Summary Discussion Document Memo from B. Hartzell to K. Orr regarding Request for Amendment to FY2014 Budget of the City of Detroit Plante Moran - City of Detroit Assessing Division Operational Recommendations Ordinance No. 18-01 to Authorize the Issuance of Sewage Disposal System Revenue Bonds Acknowledgment of Gift Acknowledgment of Gift CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay, Foundation Hearsay, Relevance, Foundation No Objection Incomplete Document, Best Evidence Incomplete Document No objection Hearsay No objection No objection No objection 272 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 283 of 393 EXHIBIT NO. DATE 3562 multiple 3563 1/20/1976 3564 5/1/2014 3565 undated 3566 April 2014 3567 1/16/2014 3568 1/16/2014 3569 7/28/2014 3570 7/29/2014 3571 7/28/2014 DESCRIPTION DIA file re: Caernarvon Castle including approval of funds designated for acquisition Founders Society DIA Board of Trustees Meeting M. Stryker & N. Bomey, Documents reveal DIA, Schuette talked months before Detroit Bankruptcy, Detroit Free Press Rip Rapson, The Kresge Foundation Speaker Information, Detroit Bankruptcy & Beyond, Organizing for Change in Distressed Cities The Detroit News Article, Foundation bets big on city The Detroit News Article, Gov pitches $350M for DIA art, pensions The Detroit News Article, Detroit far from sealing Chapter 9 deal Detroit Free Press Article, Republican adviser quietly helped Detroit win DIA funding Detroit Free Press Article, Bankruptcy revelation: Detroit weighed DIA spin- CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay No objection Hearsay, Speculation, Relevance Hearsay Hearsay Hearsay, Speculation, Relevance Hearsay, Speculation, Relevance Hearsay, Speculation Hearsay, Speculation, Relevance Hearsay, Speculation, Relevance 273 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 284 of 393 EXHIBIT NO. DATE 3572 May 2013 3573 May 2013 3574 3575 1932 3576 3577 3/3/1933 undated 3578 undated 3579 undated 3580 undated 3581 undated 3582 3583 undated undated 3584 3585 undated undated 3586 undated DESCRIPTION off for $550M in 2011 Exceutive Summary, Detroit Future City Strategic Framework Full Detroit Future City Strategic Framework Book, Detroit Future City Strategic Framework Rip Rapson Presentation, Detroit Bankruptcy & Beyond, Organizing for Change in Distressed Cities; https://www.youtube.com/ watch?v=z7nXphsL_QA Arts Commission Public Statements Arts Commission Minutes 001_Bruegel_Wedding.pd f 002_vanGogh_Self_Portra it.pdf 003_vanGogh_Postman_R oulin.pdf 004_Rembrandt_Visitatio n.pdf 005_Picasso_Melancholy. pdf 006_Church_Cotopaxi.pdf 007_Giacometti_Standing. pdf 008_Matisse_Window.pdf 009_Rothko_Orange_Bro wn.pdf 010_Caravaggio_Martha_ CITY AND RETIREE COMMITTEE OBJECTIONS No Objection No Objection IMAGE MISSING FROM PRODUCTION No Objection No Objection Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 274 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 285 of 393 EXHIBIT NO. DATE 3587 undated 3588 undated 3589 undated 3590 3591 3592 3593 3594 3595 undated undated undated undated undated undated 3596 undated 3597 undated 3598 3599 undated undated 3600 3601 3602 3603 undated undated undated undated 3604 undated 3605 3606 3607 3608 undated undated undated undated 3609 3610 undated undated DESCRIPTION Mary.pdf 011_Cezanne_Madame.pd f 012_Picasso_Armchair.pd f 013_vanGogh_Banks_Ois e.pdf 014_Newman_Be_I.pdf 015_Snake_Dragon.pdf 016_Still_Untitled.pdf 017_Warhol_Self.pdf 018_Matisse_Poppies.pdf 019_Michelangelo_drawin g.pdf 020_Whistler_Nocturne.p df 021_Bacon_Study_Crouc hing.pdf 022_Tiglath_Pileser.pdf 023_Picasso_Girl_Readin g.pdf 024_Dancers_Green.pdf 025_Rodin_Thinker.pdf 026_Matisse_Coffee.pdf 027_Matisse_Wild_Poppi es.pdf 028_Miro_Self_Portrait.p df 029_Seurat.pdf 030_Poussin_Selene.pdf 031_Constable_Glebe.pdf 032_Matisse_Wild_Poppi es.pdf 033_Marc_Animals.pdf 034_Rubens_David.pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 275 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 286 of 393 EXHIBIT NO. DATE 3611 3612 3613 3614 undated undated undated undated 3615 3616 undated undated 3617 3618 3619 3620 3621 3622 undated undated undated undated undated undated 3623 3624 undated undated 3625 undated 3626 undated 3627 undated 3628 3629 undated undated 3630 undated 3631 3632 3633 3634 undated undated undated undated 3635 undated DESCRIPTION 035_Kline_Siskind.pdf 036_Gris_Still_Life.pdf 037_Bellows_June.pdf 038_Bingham_Trappers.p df 039_Kandinsky_Study.pdf 040_Renoir_Seated_Bathe r.pdf 041_Renoir_Armchair.pdf 042_Monet_Gladioli.pdf 043_Ruisdael_Jewish.pdf 044_Titian_judith.pdf 045_Bellotto_Tiber.pdf 046_Bronzino_Eleonora.p df 047_Copley_Watson.pdf 048_Beckmann_Self_port rait.pdf 049_Cezanne_Victoire.pd f 050_Cezanne_Three_Skul ls.pdf 051_Picasso_Seated_Wo man.pdf 052_Rodin_Eve.pdf 053_Fuseli_Nightmare.pd f 054_Giacometti_Annette. pdf 055_Picasso_Pallares.pdf 056_Cezanne_Bathers.pdf 057_Holbein_Woman.pdf 058_deKooning_Merritt.p df 059_Gauguin_SelfPortrait CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 276 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 287 of 393 EXHIBIT NO. DATE 3636 undated 3637 undated 3638 3639 3640 undated undated undated 3641 3642 3643 3644 undated undated undated undated 3645 3646 3647 3648 3649 3650 undated undated undated undated undated undated 3651 3652 3653 undated undated undated 3654 3655 3656 3657 3658 undated undated undated undated undated 3659 undated 3660 undated DESCRIPTION .pdf 060_Picasso_Harlequin.pd f 061_Provost_Last_Judgm ent.pdf 062_Smith_Cubi.pdf 063_Picasso_Anis.pdf 064_Neri_di_Bicci_Tobia s.pdf 065_Sweerts_Studio.pdf 066_Hals_Swalmius.pdf 067_Reni_Angel.pdf 068_Lichtenstein_Interior. pdf 069_Degas_Violinist.pdf 070_Gozzoli_Virgin.pdf 071_Steen_Gamblers.pdf 072_Le_Nain_Piper.pdf 073_Bernini_Chair.pdf 074_Gentileschi_Judith.pd f 075_Renoir_White.pdf 076_Kirchner_Winter.pdf 077_Murillo_Immaculate. pdf 078_Church_Syria.pdf 079_Bellini_Madonna.pdf 080_Rubens_Hygeia.pdf 081_Judd_Stack.pdf 082_Gainsborough_Lady_ Anne.pdf 083_Sargent_Mosquito.pd f 084_Rauschenberg_Creek .pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 277 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 288 of 393 EXHIBIT NO. DATE 3661 undated 3662 undated 3663 3664 undated undated 3665 undated 3666 undated 3667 undated 3668 undated 3669 undated 3670 undated 3671 undated 3672 3673 undated undated 3674 3675 3676 undated undated undated 3677 3678 undated undated 3679 undated 3680 undated DESCRIPTION 085_VanGogh_Diggers.p df 086_Guercino_Assumptio n.pdf 087_Picasso_Bather.pdf 088_Gainsborough_Savag e.pdf 089_Fragonard_Shepherd ess.pdf 090_Fragonard_Grape_Ga therer.pdf 091_Fragonard_Reaper.pd f 092_Fragonard_Gardner.p df 093_Fra_Angelico_Annun ciatory_Angel.pdf 094_Sassetta_Procession. pdf 095_Chardin_Still_Life.p df 096_Murillo_Flight.pdf 097_Dubuffet_Le_plomb. pdf 098_Degas_Jockeys.pdf 099_Renoir_Graziella.pdf 100_Rubens_Philippe_Br other.pdf 101_Picasso_Fruit.pdf 102_Hals_Portrait_Woma n.pdf 103_Van_Eyck_Jerome.p df 104_Master_Lucy_Legen d_Virgin_Rose.pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 278 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 289 of 393 EXHIBIT NO. DATE 3681 3682 undated undated 3683 undated 3684 undated 3685 3686 undated undated 3687 undated 3688 undated 3689 3690 3691 undated undated undated 3692 3693 3694 3695 3696 3697 3698 undated undated undated undated undated undated undated 3699 undated 3700 undated 3701 3702 undated undated 3703 undated DESCRIPTION 105_Titian_Flute.pdf 106_Parmigianino_Circu mcision.pdf 107_Whistler_Arrangeme nt.pdf 108_Goya_Dona_Amalia. pdf 109_Rubens_Briseis.pdf 110_Ter_Borch_Lady_Toi lette.pdf 111_Gentileschi_Orazio_ Young_Woman.pdf 112_Pechstein_Under_Tre es.pdf 113_Pissarro_Path.pdf 114_Courbet_Bather.pdf 116_Feininger_Sidewheel er.pdf 117_Degas_Dancers.pdf 119_Cole_Kaaterskill.pdf 120_Dix_Self_Portrait.pdf 121_Calder_X_and.pdf 122_Ingres_Perseus.pdf 123_Maillol_Flore.pdf 124_Perugino_Madonna.p df 125_Cornell_Night_Songs .pdf 126_Tiepolo_Mandolin.pd f 127_Cassatt_Garden.pdf 128_Botticelli_Resurrecte d_Christ.pdf 129_Gerard_David_Annu nciation.pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 279 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 290 of 393 EXHIBIT NO. DATE 3704 undated 3705 3706 undated undated 3707 undated 3708 3709 undated undated 3710 3711 undated undated 3712 undated 3713 undated 3714 undated 3715 3716 3717 3718 3719 undated undated undated undated undated 3720 undated 3721 3722 3723 3724 3725 undated undated undated undated undated 3726 3727 undated undated DESCRIPTION 130_Joos_van_der_Beke_ Adoration.pdf 131_Bouguereau_Nut.pdf 132_Miro_Women_Bird.p df 133_Romano_Immortality .pdf 134_Hesse_Accession.pdf 135_Tiepolo_Women_Dar ius.pdf 136_Chase_Whistling.pdf 137_Bernini_Triton_Sea_ Serpent.pdf 138_Bernini_Triton_Shell .pdf 139_Prendergast_Promena de.pdf 140_Chardin_Still_Life.p df 141_Hassam_Centrale.pdf 142_Ruysch_Flowers.pdf 143_Sisley_Church.pdf 144_Kokoschka_Elbe.pdf 145_Ter_Borch_Young.p df 145_Tintoretto_Dreams.p df 146_Poussin_Holy.pdf 148_Picasso_Sylvette.pdf 149_Cezanne_Head.pdf 150_West_Death.pdf 151_Panini_Interior_St_P eter's.pdf 152_Copley_George.pdf 153_Cassatt_Alexander.p CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 280 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 291 of 393 EXHIBIT NO. DATE 3728 3729 3730 3731 3732 undated undated undated undated undated 3733 3734 3735 3736 undated undated undated undated 3737 undated 3738 undated 3739 3740 undated undated 3741 3742 undated undated 3743 undated 3744 3745 3746 3747 3748 undated undated undated undated undated 3749 3750 undated undated 3751 undated DESCRIPTION df 154_Kirchner_Coastal.pdf 155_Copley_Clark.pdf 157_Ruisdael_Farm.pdf 158_Mount_Banjo.pdf 159_Degas_Morning_Rid e.pdf 160_Osservanza_Lucy.pdf 161_Arenberg.pdf 162_Sloan_Wake.pdf 163_Cezanne_Skull_Book .pdf 164_Chamberlian_Coo.pd f 165_Ruisdael_Wooded.pd f 166_Degas_Dancers.pdf 167_Motherwell_Elegy.pd f 168_Millais_Leisure.pdf 169_Sargent_Home_Field s.pdf 170_Cassatt_Women_Ad miring.pdf 171_Flavin_Tatlin.pdf 172_Sargent_Poirson.pdf 173_Henri_Young.pdf 174_Sloan_McSorley.pdf 175_deChirico_Gladiators .pdf 176_Eakins_Horatio.pdf 177_Hartley_Penobscot.p df 178_Frankenthaler_Bay.p df CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 281 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 292 of 393 EXHIBIT NO. DATE 3752 undated 3753 3754 3755 3756 3757 3758 3759 undated undated undated undated undated undated undated 3760 3761 undated undated 3762 3763 undated undated 3764 undated 3765 3766 3767 undated undated undated 3768 undated 3769 undated 3770 undated 3771 3772 undated undated 3773 undated 3774 3775 undated undated DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS 179_Copley_George_Lew Hearsay is.pdf 180_Rivera_Edsel.pdf Hearsay 181_Mueller_Bathers.pdf Hearsay 182_Chase_Yield.pdf Hearsay 183_Ernst_Moonmad.pdf Hearsay 184_Copley_Gray.pdf Hearsay 185_Copley_Loring.pdf Hearsay 186_Copley_Montresor.p Hearsay df 188_Tiepolo_Joseph.pdf Hearsay 189_Copley_Hallowell.pd Hearsay f 190_Gabo_Linear.pdf Hearsay 192_Degas_Portrait_Wom Hearsay an.pdf 194_Nolde_Sunflowers.pd Hearsay f 195_Renoir_Clearing.pdf Hearsay 197_Ricci_Miraculous.pdf Hearsay 199_Artschwager_Hospita Hearsay l.pdf 201_Matisse_Seated_Nud Hearsay e.pdf 202_Tiburtine_Crucifixio Hearsay n.pdf 203_Indiana_Brooklyn.pd Hearsay f 204_Rodin_Bronze.pdf Hearsay 205_Carpeaux_Genius the Hearsay 1983.16.pdf 206_Carpeaux_Genius_19 Hearsay 92.223.pdf 207_Robbia_Madonna.pdf Hearsay 210_Gerhard_Hebe.pdf Hearsay 282 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 293 of 393 EXHIBIT NO. DATE 3776 undated 3777 3778 undated undated 3779 3780 undated undated 3781 3782 undated undated 3783 undated 3784 3785 3786 undated undated undated 3787 undated 3788 undated 3789 3790 3791 undated undated undated 3792 undated 3793 undated 3794 undated 3795 3796 undated undated 3797 undated DESCRIPTION 211_Kaendler_Postmaster .pdf 212_Copley_Negro.pdf 213_Robbia_Head_Youth. pdf 214_Rude_Departure.pdf 215_Ingres_Mlle_Cecile.p df 216_Degas_Bandage.pdf 217_Henri_Beach_Hat.pd f 218_Seated_Woman_Wip ing.pdf 219_Sargent_Gautier.pdf 220_Schmidt_Cactus.pdf 221_Sidaner_Tea_Table.p df 222_Copley_Mountfort.pd f 224_Degas_Seated_Nude. pdf 225_Magnasco_Satire.pdf 226_Rivera_Tannahill.pdf 227_Lagrenee_Pygmalion .pdf 228_Demuth_Still_Life_A pples.pdf 229_Gerome_Seated_Wo man.pdf 230_Lebasque_Balcony.p df 232_Rosa_Moses.pdf 238_Berckheyde_Interior_ Grote.pdf 239_Ballet_Dancer_Adjus CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 283 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 294 of 393 EXHIBIT NO. DATE 3798 undated 3799 3800 3801 3802 3803 3804 3805 3806 3807 3808 undated undated undated undated undated undated undated undated undated undated 3809 3810 undated undated 3811 undated 3812 3813 3814 undated undated undated 3815 undated 3816 3817 3818 3819 3820 3821 3822 3823 3824 3825 undated undated undated undated undated undated undated undated undated undated DESCRIPTION ting.pdf 240_Beckmann_Sacrificia l.pdf 242_Cucchi_Quadro.pdf 244_Renoir_Country.pdf 245_Gauguin_Petite.pdf 247_Sheeler__Wheels.pdf 248_Durer_Adam.pdf 251_Whistler_Studio.pdf 252_Lastman_David.pdf 254_Peale_James.pdf 255_Rivera_Tannahill.pdf 256_Estes_42nd_Street.pd f 257_Whistler_Violet.pdf 258_Rodin_Aime_Jules.p df 261_Carpeaux_Ugolinio.p df 262_Rodin_Vase.pdf 264_Peale_Self.pdf 265_Degas_Dancer_Adjus ting.pdf 267_Schnabel_Cabalistic. pdf 268_Whistler_Barr.pdf 270_Copley_Pitts.pdf 271_Lambdin_Front.pdf 272_Checker.pdf 273_Degas_Spanish.pdf 274_Estes_Blue.pdf 280_Degas_Schoolgirl.pdf 282_Rivera_Meal.pdf 283_Rodin_Balzac.pdf 284_Carpeaux_Fisherboy. CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 284 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 295 of 393 EXHIBIT NO. DATE 3826 undated 3827 3828 3829 undated undated undated 3830 undated 3831 3832 undated undated 3833 3834 3835 undated undated undated 3836 undated 3837 undated 3838 undated 3839 undated 3840 3841 undated undated 3842 undated 3843 undated 3844 undated 3845 undated DESCRIPTION pdf 286_Rembrandt_Lutma.p df 287_Degas_Circus.pdf 288_Lee_Smith_Piper.pdf 289_Carpeaux_Fumeur.pd f 294_Rembrandt_Christ_Si ck.pdf 297_Bellows_Stag.pdf 298_Renoir_Blanchisseus e.pdf 299_Lambdin_Roses.pdf 300_Bingham_Quincy.pdf 302_Rembrandt_Presentat ion_Temple.pdf 303_Rembrandt_Goldwei gher's.pdf 304_Self_Portrait_Saskia. pdf 305_Bramer_Adoration.p df 306_Rembrandt_Descent. pdf 308_Cezanne_Slave.pdf 309_Rembrandt_Abraham .pdf 310_Rembrandt_Squre_T ower.pdf 312_Rembrandt_Samaria. pdf 313_Rembrandt_Old_Man .pdf 314_Rembrandt_Old_Man _Shading.pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 285 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 296 of 393 EXHIBIT NO. DATE 3846 undated 3847 undated 3848 undated 3849 undated 3850 undated 3851 undated 3852 undated 3853 undated 3854 undated 3855 undated 3856 undated 3857 undated 3858 undated 3859 undated 3860 3861 undated undated 3862 undated 3863 undated DESCRIPTION 316_Rembrandt_Death_V irgin.pdf 317_Rembrandt_Medea.p df 318_Rembrandt_Medea.p df 319_Rembrandt_Three_H eads.pdf 323_Simpson_Bathroom.p df 324_Rodin_Baudelaire.pd f 325_Rembrandt_Adoratio n.pdf 326_Rembrandt_Arbour.p df 327_Rembrandt_Velvet_P lume.pdf 328_Rembrandt_Clasp.pd f 332_Rembrandt_Velvet_P lume.pdf 333_Rembrandt_Angel_S hepherds_2001.1.pdf 334_Rembrandt_Divided. pdf 335_Rembrandt_Asselyn. pdf 336_Angel_Shepherds.pdf 337_Rubens_Catherine.pd f 338_Rembrandt_Abraham _Hagar.pdf 339_Rembrandt_Money_ Changers.pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 286 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 297 of 393 EXHIBIT NO. DATE 3864 undated 3865 undated 3866 3867 3868 3869 undated undated undated undated 3870 undated 3871 undated 3872 3873 undated undated 3874 undated 3875 undated 3876 undated 3877 undated 3878 undated 3879 undated 3880 undated 3881 undated 3882 undated 3883 undated DESCRIPTION 340_Rembrandt_Money_ Changers.pdf 341_Simpson_Coiffure.pd f 343_Rembrandt_Golf.pdf 344_Rembrandt_Bust.pdf 345_Brown_Filatrice.pdf 346_Rembrandt_Self_Port rait_Cap_Scarf.pdf 347_Rembrandt_Joseph.p df 348_Rembrandt_Old_Man _Shading.pdf 349_Whistler_Kitchen.pdf 351_Rembrandt_Prodigal. pdf 352_Rembrandt_Presentat ion_09.1S936.pdf 354_Rembrandt_Tribute.p df 355_Rembrandt_Mordecai .pdf 356_Rembrandt_Thieves. pdf 357_Rembrandt_Samaria. pdf 358_Rembrandt_Tomb.pd f 359_Rembrandt_Mother.p df 361_Rembrandt_Flight.pd f 362_Rembrandt_Velvet_C loak.pdf 363_Rembrandt_Circumci CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 287 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 298 of 393 EXHIBIT NO. DATE 3884 undated 3885 undated 3886 undated 3887 undated 3888 undated 3889 3890 undated undated 3891 undated 3892 undated 3893 undated 3894 3895 undated undated 3896 undated 3897 undated 3898 undated 3899 undated 3900 undated 3901 undated DESCRIPTION sion.pdf 364_Rembrandt_Doctors. pdf 365_Rembrandt_Lazarus. pdf 366_Rembrandt_Clouds.p df 367_Rembrandt_Bearded_ Man.pdf 369_Rembrandt_Jerome.p df 370_Studies_Saskia.pdf 371_Rembrandt_Peasant_ High_Cap.pdf 372_Rembrandt_Rest_Nig ht.pdf 374_Sloan_Night_Windo ws.pdf 375_Rembrandt_Beheadin g.pdf 376_Weems_Manet.pdf 378_Rembrandt_Stephen. pdf 379_Rembrandt_Baptism_ Eunuch.pdf 380_Rembrandt_Bathers.p df 381_Rembrandt_Samuel.p df 382_Rembrandt_Samuel.p df 383_Sloan_Connoisseurs. pdf 384_Sloan_Woman's_Pag e.pdf CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 288 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 299 of 393 EXHIBIT NO. DATE 3902 3903 undated 10/28/2011 3904 11/28/2006 3905 5/2/2004 3906 11/1/2007 3907 2/1/2011 3908 1/15/2011 3909 5/12/2004 3910 7/15/2014 3911 9/4/2012 DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS 385_Sloan_Prone.pdf Hearsay A_Bouquet_of_Offerings_ Hearsay to_Test_Uncertain_Waters .pdf Antiquities_sold_to_pay_f Hearsay or_new_art_bonanza.pdf Art__Banking_on_big_na Hearsay mes__More_than_$500_m illion_worth_of_art_is_up _for_auction_in_New_Yo rk.pdf Christie's_is_Cagey_about Hearsay _Maier_Museum_Provena nce,_Discloses_the_Rose. pdf Cleveland_Museum_of_A Hearsay rt_earns_more_than_expe cted_from_Sotheby.pdf Cleveland_Museum_of_A Hearsay rt_to_auction_32_old_mas ter_paintings_at_Sotheby's .pdf ContemporaryHearsay Art_Bidding_Tops_$102_ Million_in_Sales.pdf I_look_at_artists_like_a_c Hearsay ommodity_balance_sheet_ _art_dealer_Olyvia_Kwok _on_picking_paintings_an d_being_sued_by_Sotheb y's_.pdf Market_Barometer__Old_ Hearsay Master_Paintings,_Spring _2012___Special_Feature s___Christie's.pdf 289 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 300 of 393 EXHIBIT NO. DATE 3912 10/19/2011 3913 6/27/2001 3914 3915 10/1/1998 2/2/2014 3916 9/14/2012 3917 12/21/2001 3918 2003 3919 2013 3920 undated 3921 undated 3922 undated 3923 3924 2/20/1920 Sept. 2005 3925 2011 3926 2011 DESCRIPTION CITY AND RETIREE COMMITTEE OBJECTIONS MoMA_To_Sell_Tamayo, Hearsay _With_Acquisition_Policy _Implications.pdf Museum_pieces_auctione Hearsay d___De_Young,_Legion_i tems_get_top_dollar.pdf Museum_Provenance.pdf Hearsay Prolific_Fort_Worth_Civil Hearsay _War_collector_scoops_u p_rare_Robert_E._Lee_ite ms.pdf Vase_used_as_doorstop_r Hearsay aises_$1.3m_at_auction.p df Yard_Sales_of_the_Gods. Hearsay pdf All_About_Appraising_20 Hearsay 03_p219.pdf Appraising_Art_2013_p43 Hearsay 8.pdf James_Callahan_comps_r Hearsay eliance.pdf Jason_Christian_comps_re Hearsay liance.pdf Jason_Christian_Sheeler.p Hearsay df DMA Minutes No Objection Investable Art Insight Hearsay 2005 ARTVEST Partners; Art Hearsay Market Update - The Return of the Bull and the Ascendancy of China ARTVEST Partners; Art Hearsay Market Update 290 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 301 of 393 EXHIBIT NO. 3927 DATE DESCRIPTION 5/15/2012 Contemporary Collectors Unswayed by Market Hype ARTVEST; Art as an Investment: The Fundamentals CITY AND RETIREE COMMITTEE OBJECTIONS Hearsay 291 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 302 of 393 ATTACHMENT F THE DWSD PARTIES’ CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST The DWSD Parties submit the following Consolidated (1) Witness List and (2) Exhibit List for the confirmation hearing on the Plan: I. Witness List 1. The DWSD Parties identify the following individuals, exclusive of those to be offered for rebuttal purposes, as live witnesses that they will call at the confirmation hearing on the Plan: a. Lawrence J. Bell, Vice President, U.S. Bank (Fact Witness) b. Adam T. Bergonzi, Managing Director & Chief Risk Officer, National Public Finance Guarantee Corporation (Fact Witness) c. Joseph Centofanti, CPA, Partner, CohnReznick LLP (Expert Witness) d. Francis J. Coughlin, Jr., Deputy Chief Surveillance Officer, Public Finance, Assured Guaranty Municipal Corporation (Fact Witness) e. William E. Oliver, Independent Consultant (Expert Witness) f. Nathaniel Singer, Managing Director, Swap Financial Group (Expert Witness) g. Thomas S. Terry, Chief Executive Officer, The Terry Group (Expert Witness) 292 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 303 of 393 2. The DWSD Parties identify the following individual, exclusive of those to be offered for rebuttal purposes, as a live witness that they may call at the confirmation hearing on the Plan: a. 3. John S. Young, Jr., Owner and Member, John S. Young, Jr., LLC (Expert Witness) The DWSD Parties identify the following individuals, exclusive of those to be offered for rebuttal purposes, who may be called as witnesses via deposition testimony for the confirmation hearing on the Plan: a. Nicolette Bateson, Chief Financial Officer, Detroit Water and Sewerage Department (Fact Witness) b. Bart Foster, The Foster Group (Fact Witness) c. Sue McCormick, Director/Chief Executive Officer, Detroit Water and Sewerage Department (Fact Witness) d. Cheryl Porter, Chief Operating Officer, Detroit Water and Sewerage Department (Fact Witness) e. Judith Ann Kermans, Gabriel Roder Smith & Company (Fact Witness) f. Vito Kaunelis, Principal, OHM Advisors (Fact Witness) g. Cynthia Thomas, Executive Director, Retirement Systems (Fact Witness) 293 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 304 of 393 II. Exhibit List - DWSD Parties’ Exhibit Lists and Plan Supporters’ Objections Party DWSD Parties DWSD Parties Exhibit No. 11001 Date 5/14/2014 11002 POA # Beg. P0A00442993 POA # End P0A00443014 POA00214164 POA00214164 DWSD Parties DWSD Parties DWSD Parties 11003 9/1/2012 POA00063740 POA00063818 11004 10/2/2013 POA00107044 POA00107116 11005 9/1/2013 POA00705745 POA00706414 DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11006 POA00070897 POA00070898 DWSD Parties 11012 DWSD Parties 11007 9/24/2013 POA00385281 POA00385326 11008 11/18/2013 POA00321876 POA00321876 11009 7/17/2014 11010 12/13/2013 Exhibit Description CDM Smith - Water Master Plan Update, dated May 14, 2014 City of Detroit, Detroit Water and Sewer Department, Sewer System Revenue Projections City Objections No Objection No Objection Competitive Assessment and Gap Analysis, dated September 2012 [McCormick Ex. 12] Detroit Water & Sewer Department, 10-Year Business Plan, dated October 2, 2013 Detroit Water and Sewerage Department, 2013 Needs Assessment for the Detroit Collection Systems and WWTP, dated September 2013 No Objection Detroit Water and Sewerage Department, Capital Financing [McCormick Ex. 26] Draft DWSD 10-Year CIP, dated September 24, 2013 ] [Porter Ex. 2] DWSD CIP Comparison - January 2103 vs January 2014 ($ millions) [Porter Ex. 6] Feasibility Report, The Foster Group, dated July 17, 2014 [Bateson Ex. 6] Foster Group memorandum re: FY 2014-15 Budget and Financial Plan, December 13, 2013 FY 2015 Sewage Disposal System Capital Improvement Program, available at: http://dwsd.org/pages_n/systems_plans.html No Objection No Objection No Objection No Objection No Objection No Objection POA00273335 POA273344 AGMC-NFPGEXP_00002871 AGMC-NFPGEXP_00002910 12/18/2013 AGMC-NFPGEXP_00000006 AGMC-NFPGEXP_00002910 FY 2015 Sewage Disposal System Capital Improvement Program, dated December 18, 2013 No Objection 11013 12/18/2013 AGMC-NFPGEXP_00000045 AGMC-NFPGEXP_00000086 FY 2015 Water Supply System Capital Improvement Program, dated December 18, 2013 No Objection DWSD Parties DWSD Parties 11014 1/22/2013 POA00272938 POA00272940 No Objection 11015 9/24/2013 POA00002851 POA00002896 Memorandum from The Foster Group, dated January 22, 2013 [McCormick Ex. 17] OHM Advisors, DWSD 10-Year CIP: An Independent Estimate of the 10-Year Capital Improvement Plan, dated September 24, 2013 DWSD Parties 11016 3/10/2014 POA00249261 POA00249266 Outline of DWSD Responses to Public Comments re: Proposed FY 2014-15 Water and Sewer Rates, dated March 10, 2014 No Objection DWSD Parties 11017 12/20/2013 POA00013855 POA00013912 Report on: Response to DWSD 10-Year Capital Improvement Plan, December 20, 2013 (ITWG Report) Hearsay DWSD Parties 11018 12/20/2011 City of Detroit, Michigan $500,675,000 Water Supply System Revenue Senior Lien Bonds, Series 2011-A, -B, and -C, Official Statement No Objection DWSD Parties 11019 6/20/2012 No Objection DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11020 10/28/1993 City of Detroit, Michigan, $659,780,000 Sewage Disposal System, Revenue and Revenue Refunding Senior Lien Bonds, Series 2012A, Official Statement Closing Transcripts, Series 1993 Water Bonds 11021 8/13/1997 11022 12/10/1998 11023 12/20/1999 11011 AGM0006299 AGM0006623 Closing Transcripts, Series 1997-A Water Bonds Closing Transcripts, Series 1998(A), 1998(B) Sewer Bonds Closing Transcripts, Series 1999(A) Sewer Bonds Retirees Committee Objections No Objection No Objection No Objection No Objection No Objection No Objection No Objection 294 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 305 of 393 Party DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties Exhibit No. 11024 Date 10/23/2001 11025 POA # Beg. POA # End AGM0016970 11026 10/23/2001 11027 5/23/2001 AGM0018677 11028 AGM0001374 AGM0002848 11029 AGM0002849 AGM0004323 11030 1/30/2003 11031 2/6/2003 11032 AGM0004324 11033 5/13/2004 11034 3/17/2005 11035 4/5/2005 11036 3/23/2005 11037 11038 AGM0009231 AGM0004903 AGM0010739 8/10/2006 11039 AGM0010745 AGM0012253 11040 AGM0013083 AGM0014591 11041 AGM0004904 AGM0005609 11042 AGM0014597 AGM0016105 11043 AGM0008024 AGM0009230 Exhibit Description Closing Transcripts, Series 2001(B), 2001(C-2) Sewer Bonds Closing Transcripts, Series 2001(C-1) Sewer Bonds Closing Transcripts, Series 2001(D) Sewer Bonds Closing Transcripts, Series 2001-A, 2001-B Water Bonds Closing Transcripts, Series 2003(A) Sewer Bonds Closing Transcripts, Series 2003(B) Sewer Bonds Closing Transcripts, Series 2003-A, 2003-B, 2003-C Water Bonds Closing Transcripts, Series 2003-D Water Bonds Closing Transcripts, Series 2004(A) Sewer Bonds Closing Transcripts, Series 2004-A, 2004-B Water Bonds Closing Transcripts, Series 2005(A), 2005(B) Sewer Bonds Closing Transcripts, Series 2005(C) Sewer Bonds Closing Transcripts, Series 2005-A, 2005-C Water Bonds Closing Transcripts, Series 2006(A) Water Bonds Closing Transcripts, Series 2006(A), 2006(B), 2006(C) Sewer Bonds Closing Transcripts, Series 2006(B) Water Bonds Closing Transcripts, Series 2006(C) Water Bonds Closing Transcripts, Series 2006(D) Sewer Bonds Closing Transcripts, Series 2006(D) Water Bonds Closing Transcripts, Series 2012(A) Sewer Bonds Trust Indenture Among the City of Detroit, Detroit Water and Sewerage Department and U.S. Bank National Association as Trustee Relating to the Outstanding Secured Obligations of the Detroit Water and Sewerage Department (Sewage Disposal System) Trust Indenture Among the City of Detroit, Detroit Water and Sewerage Department and U.S. Bank National Association as Trustee Relating to the Outstanding Secured Obligations of the Detroit Water and Sewerage Department (Water Supply System) Article from Yahoo Finance "Detroit CFO says post-bankruptcy oversight critical for city" by Reuters, published April 23, 2014 [Hill Ex. 5] City Objections No Objection Retirees Committee Objections No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 11044 6/1/2012 POA00000089 POA00000124 DWSD Parties 11045 2/1/2013 POA00014120 POA00014155 DWSD Parties 11046 4/23/2014 DWSD Parties 11047 6/30/2002 AGMC-NFPGEXP_00003067 AGMC-NFPGEXP_00003215 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2002 No Objection DWSD Parties 11048 6/30/2003 AGMC-NFPGEXP_00003216 AGMC-NFPGEXP_00003378 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2003 No Objection DWSD Parties 11049 6/30/2004 AGMC-NFPGEXP_00003379 AGMC-NFPGEXP_00003556 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2004 No Objection No Objection No Objection Hearsay 295 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 306 of 393 Exhibit No. 11050 Date 6/30/2005 DWSD Parties 11051 6/30/2006 DWSD Parties 11052 6/30/2007 AGMC-NFPGEXP_00003736 DWSD Parties 11053 6/30/2008 DWSD Parties 11054 DWSD Parties Party DWSD Parties POA # Beg. AGMC-NFPGEXP_00003557 POA # End AGMC-NFPGEXP_00003735 City Objections No Objection Exhibit Description City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2005 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2006 No Objection AGMC-NFPGEXP_00003951 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2007 No Objection AGMC-NFPGEXP_00003952 AGMC-NFPGEXP_00004175 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2008 No Objection 6/30/2009 AGMC-NFPGEXP_00004176 AGMC-NFPGEXP_00004396 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2009 No Objection 11055 6/30/2010 AGMC-NFPGEXP_00004397 AGMC-NFPGEXP_00004633 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2010 No Objection DWSD Parties 11056 6/30/2011 AGMC-NFPGEXP_00004634 AGMC-NFPGEXP_00004869 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2011 No Objection DWSD Parties 11057 6/30/2012 AGMC-NFPGEXP_00004870 AGMC-NFPGEXP_00005114 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2012 No Objection DWSD Parties DWSD Parties DWSD Parties 11058 AGM0009271 AGM0009281 City Ordinance No. 01-05 No Objection 11059 AGM0004927 AGM0004960 City Ordinance No. 18-01 No Objection 11060 6/30/2013 Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2013 (248 pages) No Objection DWSD Parties DWSD Parties 11061 3/27/2014 POA00557442 POA00557447 Hearsay 11062 4/2/2014 MCOPW00117 30 MCOPW00117 40 DWSD Parties 11063 12/30/2013 DWSD Parties DWSD Parties 11064 7/28/2014 11065 1/23/2014 DWSD Parties 11066 DWSD Parties 11067 Email communication dated March 27, 2014 [Hill Ex. 4] Email from Richard P. Sulaka to William Misterovich, Craig Hupp, Allan Brilliant, Stephen Wolpert, Deanna Fanelli, Fwd: FW: Office of the Emergency Manager/Letter to Counties Emergency Manager Order No. 20: Order Restoring the Salary and Benefits of the Mayor and Adopting the Agreement Between the Emergency Manager and Mayor Duggan Concerning Delegation of Authority and Transition Protocols [Duggan Ex. 1] Emergency Manager Order No. 31: Order Supplementing Order No. 20 [Duggan Ex. 11] Letter from John Hill to [email protected] and [email protected], Fwd: Mayor's characterization of the Plan of Adjustment [Duggan Ex. 7] Letter from John Hill to [email protected] and [email protected], Fwd: Mayor's characterization of the Plan of Adjustment [Hill Ex. 6] Letter from Kevyn Orr to Shani Penn and Sonya Mays, Re: Follow ups from last week [Moore Ex. 3] DWSD Parties 11068 8/7/2013 POA00126409 POA00126410 POA00126409 POA00126410 POA00170300 POA00170301 AGM0004911 AGM0004926 Revenue Bond Act of 1933, Act 94 of 1933 Retirees Committee Objections No Objection No Objection No Objection Hearsay [Duplicate of 11066] Hearsay [Duplicate of 11065] Hearsay No Objection 296 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 307 of 393 Exhibit No. 11069 Date 2/1/2014 POA # Beg. AGMC-NFPGEXP_00000332 POA # End DWSD Parties 11070 2/18/2014 POA00216877 POA00216880 DWSD Parties 11071 8/8/2012 DWSD Parties 11072 1/13/2014 POA00064481 POA00064539 POA00337327 POA00337382 Party DWSD Parties Exhibit Description Triennial Executive Budget, FY 2015 through FY 2017, City of Detroit, Michigan (February 2014) City Objections No Objection Agenda Item #5C, City of Detroit Water & Sewerage Department Financial Services Group, dated February 18, 2014 [McCormick Ex. 14] August 8, 2012 EMA Presentation by Director Sue McCormick, available at: http://www.dwsd.org/downloads_n/about_dwsd/ ema/ema_presentation_08082012.pdf Binder for January 13, 2014 Finance Committee Meeting No Objection Board of Water Commissioners Agenda Items, dated April 9, 2014 [Donner Ex. 1] Board of Water Commissioners Finance Committee Agenda, dated July 14, 2014 [Bateson Ex. 7] No Objection Retirees Committee Objections No Objection No Objection 11073 DWSD Parties DWSD Parties 11074 4/9/2014 11075 7/14/2014 DWSD Parties 11076 6/17/2014 Board of Water Commissioners Finance Committee Agenda, dated June 17, 2014 [Foster Ex. 8] No Objection DWSD Parties 11077 1/7/2014 No Objection DWSD Parties DWSD Parties DWSD Parties 11078 1/13/2014 OAK0029471 OAK0029529 11079 10/7/2013 POA00072912 POA00072964 11080 6/30/2012 POA00245504 POA00245541 Board of Water Commissioners Workshop on Proposed FY 2014-15 Budget and Financial Plan presentation, dated January 7, 2014, available at: http://www.dwsd.org/downloads_n/about_dwsd/ bowc/presentations/2014-0107/bowc_workshop_fy20142015_budget_presentation_final_2014-0107.pdf BOWC Finance Committee Agenda, dated January 13, 2014 BOWC Finance Committee Agenda, dated October 7, 2013 City of Detroit Sewage Disposal Fund Basic Financial Statements, dated June 30, 2012 [Hill Ex. 3] DWSD Parties 11081 6/30/2008 POA00245352 POA00245392 No Objection DWSD Parties 11082 6/30/2010 POA00245432 POA00245467 DWSD Parties DWSD Parties DWSD Parties 11083 6/30/2009 POA00245393 POA00245431 11084 6/30/2011 POA00245468 POA00245503 11085 6/30/2012 POA00245504 POA00245541 City of Detroit Sewage Disposal Fund, Basic Financial Statements and Required Supplementary Information, dated June 30, 2008 City of Detroit Sewage Disposal Fund, Basic Financial Statements and Required Supplementary Information, dated June 30, 2010 City of Detroit Sewage Disposal Fund, Basic Financial Statements, dated June 30, 2009 City of Detroit Sewage Disposal Fund, Basic Financial Statements, dated June 30, 2011 City of Detroit Sewage Disposal Fund, Basic Financial Statements, dated June 30, 2012 No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 11086 DWSD Parties 11087 6/30/2008 POA00245542 POA00245581 City of Detroit Water Fund, Basic Financial Statements and Required Supplementary Information, dated June 30, 2008 No Objection DWSD Parties DWSD Parties DWSD Parties 11088 6/30/2009 POA00245582 POA00245619 No Objection 11089 6/30/2010 POA00245620 POA00245655 11090 6/30/2011 POA00245656 POA00245692 City of Detroit Water Fund, Basic Financial Statements, dated June 30, 2009 City of Detroit Water Fund, Basic Financial Statements, dated June 30, 2010 City of Detroit Water Fund, Basic Financial Statements, dated June 30, 2011 No Objection No Objection 297 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 308 of 393 Party DWSD Parties DWSD Parties Exhibit No. 11091 11092 Date 6/30/2012 POA # Beg. POA00245693 POA # End POA00245728 6/30/2012 POA00245504 POA00245541 POA0036947 P0A00369490 Combined Water and Sewer Financial Reports No Objection Detroit Water & Sewerage Department, Fact Sheet, dated August 4, 2011, available at: http://www.dwsd.org/downloads_n/customer_s ervice/ Detroit Water & Sewerage Department, Wastewater Treatment Plant Permit No. MI0022802, Fact Sheet (2013), available at: http://www.michigan.gov/documents/deq/deqwrd-npdes-DetroitWWTP_FS_415425_7.pdf No Objection Exhibit Description City of Detroit Water Fund, Basic Financial Statements, dated June 30, 2012 City of Detroit, Sewage Disposal Fund, Basic Financial Statements (With Independent Auditors' Report Thereon) [Hill Ex. 3] City Objections No Objection Retirees Committee Objections No Objection DWSD Parties DWSD Parties 11093 11094 8/4/2011 AGMC-NFPGEXP_00002779 AGMC-NFPGEXP_00002780 DWSD Parties 11095 2013 AGMC-NFPGEXP_00002855 AGMC-NFPGEXP_00002870 DWSD Parties 11096 5/8/2013 MCOPW00609 3 MCOPW00609 9 Detroit Water and Sewerage Department Finance Division Memorandum to All DWSD Customers, dated May 8, 2013 [McCormick Ex. 15] No Objection DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11097 11102 3/15/2013 OAK0009250 OAK0009372 No Objection 11103 6/10/2014 Director's Compliance Report, dated March 15, 2013 [McCormick Ex. 25] DWSD Fact Sheet, available at: http://www.dwsd.org/downloads_n/about_dwsd/ fact sheet/dwsd_fact_sheet.pdf DWSD Parties DWSD Parties 11104 11/1/2012 No Objection 11105 6/24/2014 DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11106 5/22/2013 DWSD Financial Performance Report, dated November 2012 [McCormick Ex. 16] DWSD Press Release dated June 24, 2014, available at: http://www.dwsd.org/downloads_n/announcem ents/press_releases/0624_FINAL_DWSD_Res ponse_Re_Shut_Offs.pdf Email from Mark Somers to James George, copy Feda Wang re: GS DWSD Materials Historical Water Sales and Billed Sewer Volumes City of Detroit Sewer Fund, Basic Financial Statements, dated June 30, 2013 City of Detroit Water Fund, Basic Financial Statements, dated June 30, 2013 Letter from Bart Foster to Nicolette Bateson, Fwd: Prior Forecast [Foster Ex. 3] Letter from Nicholas Foster to Bart Foster and Tatjana Misulic, Re: OS Tables [Foster Ex. 1] Letter from Nicholette Bateson to Bart Foster, Re: Sorry - the complete files are here [Foster Ex. 2] No Objection 11098 11099 11100 11101 11107 MCOPW00255 8 POA00407385 MCOPW00255 61 POA00407423 POA00216883 No Objection No Objection Hearsay No Objection 11108 6/30/2013 No Objection 11109 6/30/2013 11110 2/28/2014 POA00424181 POA00414185 11111 6/22/2012 POA00414943 POA00415028 11112 4/1/2014 POA00337557 POA00337559 DWSD Parties 11113 5/28/2014 AGMC-NFPGEXP_00000045 AGMC-NFPGEXP_00000086 Letter from Sue F. McCormick to Detroit Board of Water Commissioners, re: Director's Report May 2014 No Objection DWSD Parties 11114 6/27/2012 MCOPW00606 4 MCOPW00607 5 Letter from Sue F. McCormick to Board of Water Commissioners [McCormick Ex. 29] No Objection No Objection No Objection No Objection No Objection 298 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 309 of 393 Exhibit No. 11115 POA # Beg. MCOPW00604 5 OAK0001079 POA # End MCOPW00605 2 OAK0001088 Date 1/21/2014 11116 2/26/2014 11117 3/27/2013 11/21/2013 MCOPW00607 7 MCOPW00606 4 POA00248975 MCOPW00608 0 MCOPW00607 5 POA00248975 11118 6/27/2012 11119 DWSD Parties 11120 2/18/2014 POA00216877 POA00216880 DWSD Parties 11121 11/5/2013 POA00219643 POA00219653 DWSD Parties 11122 2/12/2014 POA00219634 POA00219634 DWSD Parties DWSD Parties 11123 11124 6/30/2014 POA00219638 POA00219642 Resolution Adopting Wholesale Customer Rates for the City of Flint for April 17, 2014 through June 30, 2014 No Objection DWSD Parties 11125 3/13/2014 POA00249271 POA00249272 Hearsay DWSD Parties 11126 7/25/2014 AGMC-NPFGEXP00005650 AGMC-NPFGEXP00005650 Richard Hinshon, Hinshon Environmental Consulting Proposal re: Evaluation of SRF ReStructuring for Detroit/Regional Water & Sewer Authority, dated March 13, 2014 Bloomberg screenshot in support of Expert Report of Nathaniel Singer Hearsay; Foundation DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11127 7/25/2014 Expert Report of John S. Young* Hearsay 11128 7/25/2014 Expert Report of John S. Young, Jr., Exhibit 1 Hearsay 11129 7/25/2014 Expert Report of Joseph Centofanti, Exhibit A Hearsay 11130 7/25/2014 Expert Report of Joseph Centofanti* Hearsay 11131 7/25/2014 Hearsay 11132 7/25/2014 11133 7/25/2014 11134 7/25/2014 11135 7/25/2014 11136 7/25/2014 11137 7/25/2014 11138 7/25/2014 11139 7/25/2014 Expert Report of Nathaniel Singer and Attachments* Expert Report of Nathaniel Singer, Attachment 1 Expert Report of Nathaniel Singer, Attachment 4 Expert Report of Nathaniel Singer, Attachment 7 Expert Report of Nathaniel Singer, Attachment 8 Expert Report of Nathaniel Singer, Attachment 9 Expert Report of Nathaniel Singer Chart (page 10) Expert Report of Nathaniel Singer Chart (page 17) Expert Report of Nathaniel Singer Chart (page 18) Party DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties Exhibit Description Letter from Sue McCormick to Board of Water Commissioners Letter from Sue McCormick to Board of Water Commissioners Letter from Sue McCormick to Board of Water Commissioners Letter from Sue McCormick to Board of Water Commissioners (including attachment) Letter from William M. Wolfson to Honorable Legal Committee, re: Request for Recommendation Relative to Implementing Rate Simplification in DWDS's Wholesale Wastewater Disposal Services Contracts, dated November 21, 2013 Memorandum from Nicolette Bateson to Board of Water Commissioners Finance Committee, re: Preliminary FY 2013 Unaudited Results, dated February 18, 2014 Memorandum from Rate Simplification Work Group to Board of Water Commissioners, re: Rate Simplification Overview of Recommendations, dated November 5, 2013 Memorandum from Sue F. McCormick to Honorable Board of Water Commissioners, City of Detroit, Michigan, re: Interim Wholesale Customer Rates for the City of Flint for April 17, 2014 through June 30, 2014 City Objections No Objection Retirees Committee Objections No Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 299 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 310 of 393 Party DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties Exhibit No. 11140 Date 7/25/2014 11141 7/25/2014 11142 7/25/2014 11143 7/25/2014 11144 7/25/2014 11145 7/25/2014 11146 7/25/2014 11147 7/25/2014 11148 7/25/2014 11149 7/25/2014 11150 7/25/2014 11151 7/25/2014 11152 7/25/2014 11153 7/25/2014 11154 POA # Beg. POA # End City Objections Hearsay 7/25/2014 Exhibit Description Expert Report of Nathaniel Singer Chart (page 26) Expert Report of Nathaniel Singer Chart (page 30) Expert Report of Nathaniel Singer Chart (page 31) Expert Report of Nathaniel Singer Chart (page 38) Expert Report of Nathaniel Singer Chart (page 44) Expert Report of Nathaniel Singer Chart (page 45) Expert Report of Nathaniel Singer Chart (page 46) Expert Report of Nathaniel Singer Chart (page 48) Expert Report of Nathaniel Singer Diagram (page 15) Expert Report of Nathaniel Singer Screenshot (Appendix C) Expert Report of Nathaniel Singer Screenshot (page 40) Expert Report of Nathaniel Singer Screenshot (page 41) Expert Report of Nathaniel Singer Screenshot (page 42) Expert Report of Nathaniel Singer Screenshot (page 43) Expert Report of Thomas S. Terry, Appendix A Hearsay 11155 7/25/2014 Expert Report of Thomas S. Terry* Hearsay 11156 7/25/2014 Expert Report of Thomas S. Terry, Figure 1 Hearsay 11157 7/25/2014 Expert Report of Thomas S. Terry, Figure 2 Hearsay 11158 7/25/2014 Expert Report of Thomas S. Terry, Figure 3 Hearsay 11159 7/25/2014 Expert Report of Thomas S. Terry, Figure 4 Hearsay 11160 7/25/2014 Expert Report of Thomas S. Terry, Figure 5 Hearsay 11161 7/25/2014 Hearsay 11162 7/25/2014 11163 7/25/2014 11164 7/25/2014 11165 7/25/2014 11166 7/25/2014 11167 7/25/2014 11168 7/25/2014 11169 7/25/2014 11170 7/25/2014 11171 7/25/2014 Expert Report of William E. Oliver and Attachments* Expert Report of William E. Oliver, Attachment A Expert Report of William E. Oliver, Attachment C Expert Report of William E. Oliver, Attachment D Expert Report of William E. Oliver, Attachment E Expert Report of William E. Oliver, Attachment F Expert Report of William E. Oliver Chart (page 16) Expert Report of William E. Oliver Chart (page 9) Expert Report of William E. Oliver Chart (page D-2) Expert Report of William E. Oliver Chart (page D-4) Expert Report of William E. Oliver Charts (page D-3) Retirees Committee Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 300 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 311 of 393 Exhibit No. 11172 Date 7/25/2014 11173 7/25/2014 11174 7/25/2014 11175 7/25/2014 11176 7/25/2014 11177 7/25/2014 11178 7/25/2014 11179 7/25/2014 AGMC-NPFGEXP00002974 AGMC-NPFGEXP00002974 Exhibit Description Expert Report of William E. Oliver Table (page 10) Expert Report of William E. Oliver Table (page 12) Expert Report of William E. Oliver Table (page 15) Expert Report of William E. Oliver Table (page E-7) Expert Report of William E. Oliver Table (page F-7) Expert Report of William E. Oliver Tables (page E-5) Expert Report of William E. Oliver Tables (page F-5) Spreadsheet in support of Expert Report of Nathaniel Singer DWSD Parties 11180 7/25/2014 AGMC-NPFGEXP00002975 AGMC-NPFGEXP00002975 Spreadsheet in support of Expert Report of Nathaniel Singer Hearsay DWSD Parties 11181 7/25/2014 AGMC-NPFGEXP00005647 AGMC-NPFGEXP00005647 Spreadsheet in support of Expert Report of Thomas S. Terry Hearsay DWSD Parties 11182 7/25/2014 AGMC-NPFGEXP00005648 AGMC-NPFGEXP00005648 Spreadsheet in support of Expert Report of Thomas S. Terry Hearsay DWSD Parties 11183 7/25/2014 AGMC-NPFGEXP00005649 AGMC-NPFGEXP00005649 Spreadsheet in support of Expert Report of Thomas S. Terry Hearsay DWSD Parties 11184 8/7/2014 Hearsay; Speculation DWSD Parties DWSD Parties DWSD Parties 11185 8/26/2013 POA00014227 POA00014228 11186 6/16/2014 POA00725134 POA00725141 11187 7/31/2014 “Let It Rip: Duggan takes control of water department,” WJBK-TV Fox 2, available at: http://www.myfoxdetroit.com/clip/10451965/und efined. Addendum #1 to Change Order #1, dated August 26, 2013 [Buckfire Ex. 7] Amended and Restated Change Order #1, dated June 16, 2014 [Buckfire Ex. 8] The Detroit News, Business, "Duggan right guy for city water job" by Daniel Howes, published on July 31, 2014 [Duggan Ex. 13] DWSD Parties 11188 7/29/2014 Hearsay; Speculation DWSD Parties DWSD Parties 11189 3/20/2014 POA00512753 POA00512827 11190 7/16/2013 POA00014227 POA00014228 The Detroit News, Metro and State, Wayne County, "Orr gives control of Detroit's water department to mayor" by Steve Pardo and Christine Ferretti, published on July 29, 2014 [Duggan Ex. 12] Board of Water Commissioners, Finance Committee Agenda, dated March 20, 2014 Change Order #1: Addendum to Exhibits A & B To Include Additional Requested Services and Fees, dated July 16, 2013 [Buckfire Ex. 6] DWSD Parties 11191 10/18/2013 OAK0005134 OAK0005139 No Objection DWSD Parties DWSD Parties 11192 1/2/2014 OAK0009680 OAK0009705 11193 11/13/2013 POA00248978 POA00248998 DWSD Parties 11194 10/2/2013 POA00107044 POA00107116 City of Detroit: DWSD Oakland County Business Issues Memo: Conway/Miller Buckfire Response, dated October 18, 2013 [OAK0005134-139 [Buckfire Exhibit 25] Comparison of DWSD Frameworks MillerBuckfire Critique of Financial Assumptions Underlying the Calculation of Proposed Lease Payment and Other Related Issues, Oakland County, Michigan, dated November 13, 2013 [McCormick Ex. 32] Detroit Water & Sewer Department - 10-Year Business Plan [Orr Ex. 10] Party DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties POA # Beg. POA # End City Objections Hearsay Retirees Committee Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay No Objection No Objection Hearsay; Speculation No Objection No Objection No Objection Hearsay No Objection 301 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 312 of 393 Exhibit No. 11195 Date 2/25/2014 POA # Beg. MCOPW02131 3 POA # End MCOPW02132 7 DWSD Parties 11196 10/2/2013 OAK0013980 OAK0014029 Detroit Water & Sewerage Dept., Analysis of New Water/Sewer Authority, dated October 2, 2013 [Buckfire Ex. 22] No Objection DWSD Parties 11197 4/9/2014 POA00399770 POA00399832 Detroit Water and Sewerage Department Meeting Agenda - Final Board of Water Commissioners, Special Meeting No. 3 No Objection DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11198 Dec. 2013 OAK0002064 OAK0002068 No Objection 11199 10/2/2013 POA00107166 11200 1/2/2014 POA00170711 7 OAK0009680 11201 2/18/2014 OAK002742 OAK002744 11202 12/4/2013 OAK0027688 OAK0027691 DWSD - Analysis of DWSD Saving for December 2013 [Orr Ex. 13] DWSD - Analysis of New Water / Sewer Authority [Orr Ex. 9] DWSD - Comparison of DWSD Frameworks [Orr Ex. 14] DWSD - Proposal, An Occam's Razor Approach to DWSD Email from Adam Lorbert to Rober Daddow, Laurie VanPelt, Jerry Poisson, RE: Detroit: DWSD - Miller Buckfire DWSD Parties 11203 11/1/2013 OAK0014819 OAK0014823 Email from Adam M. Lorbert to Robert Daddow, Laurie VanPelt, copying others, Re: Follow Up Analysis (including attachment) Hearsay DWSD Parties 11204 10/16/2013 POA00064805 POA00064821 Hearsay DWSD Parties 11205 3/4/2013 MCOPW00652 3 MCOPW00653 1 Email from Chris M. Gannon to Michael J. Hausman, Charles M. Moore, Fwd: THIS REQUIRES A RESPONSE - COMMENTS FROM BOB DADDOW (including attachment) Email from Craig Hupp to "Fredtheengineer," Re: Macomb CONFIDENTIAL MEMORANDUM (including attachment) DWSD Parties 11206 1/13/2014 OAK0009552 OAK0009570 DWSD Parties 11207 2/19/2014 OAK0010382 OAK0010384 DWSD Parties DWSD Parties 11208 9/9/2013 POA00174802 POA00174802 11209 3/3/2014 POA00000001 POA00000003 DWSD Parties 11210 5/1/2014 POA00273110 POA00273216 DWSD Parties 11211 12/11/2013 MCOPW00090 7 MCOPW00093 1 DWSD Parties 11212 12/17/2013 OAK0021108 OAK0021150 DWSD Parties DWSD Parties 11213 2/5/2014 OAK0027305 OAK0027309 11214 3/5/2014 OAK0004293 OAK0004308 Party DWSD Parties OAK0009705 Exhibit Description Detroit Water & Sewer Department - County Business Plan Due Diligence Process [Orr Ex. 15] City Objections No Objection Retirees Committee Objections No Objection No Objection Hearsay Hearsay; Speculation Hearsay Email from Craig Hupp to Kenneth A. Buckfire, copying others, Re: DWSD Term Sheet Bodman Draft January 13.DOCX (including attachment) Email from James Meenahan to Bob Daddow, copying Jerry Poisson, Re: DWSD Financial Binder Hearsay Email from Kevyn Orr to Sue McCormick, Re: Engaging with Flint/Genesee Email from Michael J. Hausman to Heather Lennox, Brian L. Sedlak, Nicolette Bateson, Bart Foster, Sue McCormick, William Wolfson, Amanda Van Dusen, David P. Massaron, Kenneth Buckfire, Kevin Haggard, Sanjay Marken, FW: Disclosure Statement Issues Email from Nicolette Bateson to Thomas Gavin, copying others, Re: Detroid [sic] WS Questions No Objection Email from Robert Daddow to Craig Hupp, Richard Sulaka Jr., William Misterovich, FW: Critique of Lease Payment Proposal on NonFinancial and Assumptions Used (including attachment) Email from Robert Daddow to T. Saxton, copying Jerry Poisson, FW: Critique of Lease Payment Proposal on Non-Financial and Assumptions Used (including attachments) Email from Robert Daddow to Amanda Van Dusen and others [Buckfire Ex. 27] Email from Robert Daddow to Chad Holcom, RE: Crain's query - water/sewer POA provisions (including attachments) Hearsay Hearsay Hearsay Rule 403 No Objection Rule 403 Hearsay Hearsay Hearsay Hearsay, Foundation, Speculation , 302 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 313 of 393 Exhibit No. Date DWSD Parties 11215 12/12/2013 OAK0028797 OAK0028802 DWSD Parties 11216 2/10/2014 OAK0022323 OAK0022326 DWSD Parties 11217 11/2/2011 DWSD Parties DWSD Parties DWSD Parties 11218 4/7/2014 OAK0010989 OAK001108 11219 4/7/2014 11220 3/13/2013 MCOPW01174 7 MCOPW00657 2 MCOPW01175 3 MCOPW00658 2 DWSD Parties 11221 3/20/2014 OAK0007439 OAK0007439 Letter from Jim Nash and Robert Daddow to Kevyn Orr and Stacy Fox, RE: Response to Request for "Confirmatory" Due Diligence Hearsay DWSD Parties 11222 10/21/2013 POA00010334 POA00010343 Letter from Kevin Haggard to Robert Daddow, Re: Business Issues - Conway / Buckfire Reports [Orr Ex. 11] No Objection DWSD Parties 11223 3/28/2013 POA00039495 POA00039497 Letter from Kevyn Orr to [email protected], Fwd: Root Cause Committee Report Final Form 3/13 [Orr Ex. 7] No Objection DWSD Parties 11224 12/4/2013 POA00116271 POA00116272 Letter from Stacy Fox to Kenneth Buckfire, Re: DWSD Opportunity - United Water [Orr Ex. 12] No Objection DWSD Parties DWSD Parties 11225 2/00/2013 POA00042378 POA00042395 No Objection 11226 9/26/2013 Materials Prepared for Discussion Assessment of City Assets [Orr Ex. 6] Miller Buckfire, Post-Petition Financing Discussion, dated September 26, 2013 [City Ex. 88] DWSD Parties 11227 4/17/2014 Hearsay; Relevance DWSD Parties 11228 3/27/2013 DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11229 Oakland County Board of Commissioners, Meeting Minutes, dated April 17, 2014, available at: http://www.oakgov.com/boc/Documents/ Opinion & Order Terminating Second Amended Consent Judgment and Closing This Case, United States v. City of Detroit, No. 77-cv71100 (E.D. Mich. March 27, 2013) [Docket. No. 2528] Plan Confirmation Factual Propositions [Orr Ex. 19] Reorganizing for Success at Detroit Water and Sewerage Department [McCormick Ex. 9] Root Cause Committee Final Report [McCormick Ex. 24] Services Contract Between City of Detroit, Michigan and Miller Buckfire & Co., LLC [Buckfire Ex. 5] Party 11230 11231 3/13/2013 POA # Beg. POA # End POA00317774 POA00317808 MCOPW00657 2 MCOPW00658 2 11232 City Objections Exhibit Description Email from Robert Daddow to Gerald Poisson, Laurie VanPelt, L Brooks Patterson, RE: Term Sheet - Revised with Changes and Comments REVISED Email from Robert Daddow to Sanjay Marken, Ken Buckfire, Kevin Haggard, copying others, FW: DWSD Diligence: Email 4 of 7 (including attachment) Letter from Chris Brown, James G. Fausone, Charles Pugh and Gary A. Brown to David M. Ottenwess, Re: DWSD Root Cause Committee [Orr Ex. 2] Letter from Gerald D. Poisson and Jim Nash to Kevyn D. Orr [Orr Ex. 16] Letter from Gerald Poisson and Jim Nash to Kevyn Orr Letter from James G. Fausone to David M. Ottenwess, Re: DWSD Root Cause Committee's Final Report [Orr Ex. 5] Retirees Committee Objections Relevance, Rule 403 Hearsay Hearsay No Objection Hearsay Hearsay No Objection No Objection No Objection No Objection No Objection No Objection No Objection 303 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 314 of 393 Exhibit No. 11233 Date 3/27/2013 DWSD Parties 11234 11/4/2011 DWSD Parties 11235 9/9/2011 DWSD Parties 11236 3/27/2013 DWSD Parties 11237 12/14/2012 POA00263088 POA00263110 DWSD Parties 11238 11/4/2011 POA00017742 POA00017772 DWSD Parties DWSD Parties 11239 11240 December 2005 4/1/2014 DWSD Parties 11241 9/1/2013 ASB, Actuarial Standard of Practice No. 27: Selection of Economic Assumptions for Measuring Pension Obligations [Bowen Ex. 20] Hearsay DWSD Parties 11242 9/1/2007 ASB, Actuarial Standard of Practice No. 4: Measuring Pension Obligations and Determining Pension Plan Costs or Contributions [Bowen Ex. 21] Hearsay DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11243 December 2013 NASRA Issue Brief: Public Pension Plan Investment Return Assumptions Detroit City Code - Chapter 47 - Article I Common Provisions of the Retirement System Detroit City Code - Chapter 47 - Article II Defined Benefit/Defined Contribution (Annuity) Plan of the General Retirement System Hearsay DWSD Parties DWSD Parties 11247 11248 Hearsay; Foundation Hearsay; Relevance DWSD Parties Draft Memorandum to Commissioners re: DWSD Optimization Email from Alan Perry to Marty Dirks, Milliman Senior Investment Consultant, re: Asset Allocation for Detroit, with attachment, dated January 10, 2014 Email from David G. Heiman to Robert D. Gordon, Re: Detroit Retirement Systems (June 16, 2013) Party DWSD Parties 11244 12/1/2013 POA # Beg. POA # End POA00262971 AGMC-NFPGEXP_00003062 POA00604157 POA00263014 AGMC-NFPGEXP_00003066 POA00604161 11245 11246 Exhibit Description United States District Court, Eastern District of Michigan, Southern Court - Opinion & Order, Terminating Second Amended Consent Judgment and Closing this Case - Case No. 77-71100 United States of America (Plaintiff) v. City of Detroit, et al. (Defendants) [Orr Ex. 4] City Objections No Objection United States District Court, Eastern District of Michigan, Southern Court - Order - Case No. 77-71100 United States of America (Plaintiff) v. City of Detroit, et al. (Defendants) [Orr Ex. 3] No Objection United States of America v. City of Detroit et al., Case No. 77-71100, Opinion & Order Denying Without Prejudice The City of Detroit's Motion to Dismiss, Dkt. 2397, dated September 9, 2011 United States of America v. City of Detroit et al., Case No. 77-71100, Opinion & Order Terminting Second Amended Consent Judgment and Closing This Case, Dkt. 2528, dated March 27, 2013 United States of America v. City of Detroit et al., Case No. 77-71100, Opinion & Order, Dkt. 2512, dated December 14, 2012 No Objection United States of America v. City of Detroit et al., Case No. 77-71100, Order, Dkt. 2410, dated November 4, 2011 No Objection Actuarial Standard of Practice No 12: Risk Classification (for All Practice Areas) April 2014 NASRA Issue Brief: Public Pension Plan Investment Return Assumptions Hearsay Retirees Committee Objections No Objection No Objection Hearsay No Objection No Objection POA00249282 POA00249284 1/10/2014 POA00626630 POA00626631 11249 6/16/2013 POA00036014 POA00036015 DWSD Parties 11250 7/16/2013 POA600119 POA600125 Email from Glenn Bowen, RE: Milliman work cited - Editorial - "Detroit Free Press" [Bowen Ex. 13] Hearsay; Relevance DWSD Parties 11251 5/18/2014 POA00332965 POA00332965 Email from Richard Drumb to Joseph A. Kowalski, J. Lyons and Blake Stilwill, Re: Net Pension Asset Adjustment, dated May 18, 2014 Hearsay; Relevance Hearsay; Relevance 304 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 315 of 393 Party DWSD Parties Exhibit No. 11252 Date 5/1/2014 POA # Beg. POA00332837 POA # End POA00332844 POA00602884 POA00602884 DWSD Parties DWSD Parties 11253 11254 3/6/2013 POA00626447 DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11255 1/00/2005 11256 Exhibit Description Email from Plante Moran to DWSD, Re: Draft CAFR - Revised Net Pension Asset analysis 6/30/13 City Objections Hearsay; Relevance No Objection POA00626466 General Retirement System and Police and Fire Retirement System Chart [Thomas Ex. 3] General Retirement System of the City of Detroit: Meeting Materials, dated March 6, 2013 [Thomas Ex. 2] POA00129420 POA00129468 GRS Annual Actuarial Valuation (2005) No Objection 1/00/2006 POA00129469 POA00129517 GRS Annual Actuarial Valuation (2006) No Objection 11257 1/00/2007 POA00221212 POA00221260 GRS Annual Actuarial Valuation (2007) No Objection 11258 1/00/2008 POA00221261 POA00221309 GRS Annual Actuarial Valuation (2008) No Objection 11259 1/00/2009 POA00044886 POA00044935 GRS Annual Actuarial Valuation (2009) No Objection 11260 1/00/2010 POA00044936 POA00044986 GRS Annual Actuarial Valuation (2010) No Objection 11261 1/00/2011 POA00044987 POA00045036 GRS Annual Actuarial Valuation (2011) No Objection 11262 1/00/2012 POA00042018 POA00042065 GRS Annual Actuarial Valuation (2012) No Objection 11263 1/00/2013 MCOPW00066 6 MCOPW00071 8 GRS Annual Actuarial Valuation (2013) No Objection 11264 1/00/2012 GRS Annual Report (2012) No Objection 11265 6/30/2012 POA00604171 GRS Estimate of Water/Sewage Unfunded Liability as of June 30, 2012, based on GRS Valuation, dated November 5, 2013 No Objection DWSD Parties 11266 1/00/2000 AGMC-NFPGEXP_00005122 AGMC-NFPGEXP_00005136 GRS Independent Audit Report (2000) No Objection DWSD Parties 11267 1/00/2001 AGMC-NFPGEXP_00005137 AGMC-NFPGEXP_00005152 GRS Independent Audit Report (2001) No Objection DWSD Parties 11268 1/00/2002 AGMC-NFPGEXP_00005153 AGMC-NFPGEXP_00005177 GRS Independent Audit Report (2002) No Objection DWSD Parties 11269 1/00/2003 AGMC-NFPGEXP_00005178 AGMC-NFPGEXP_00005202 GRS Independent Audit Report (2003) No Objection DWSD Parties 11270 1/00/2004 AGMC-NFPGEXP_00005203 AGMC-NFPGEXP_00005228 GRS Independent Audit Report (2004) No Objection DWSD Parties 11271 1/00/2005 AGMC-NFPGEXP_00005229 AGMC-NFPGEXP_00005251 GRS Independent Audit Report (2005) No Objection DWSD Parties 11272 1/00/2006 AGMC-NFPGEXP_00005252 AGMC-NFPGEXP_00005279 GRS Independent Audit Report (2006) No Objection DWSD Parties 11273 1/00/2007 AGMC-NFPGEXP_00005280 AGMC-NFPGEXP_00005314 GRS Independent Audit Report (2007) No Objection DWSD Parties 11274 1/00/2008 AGMC-NFPGEXP_00005315 AGMC-NFPGEXP_00005364 GRS Independent Audit Report (2008) No Objection DWSD Parties 11275 1/00/2009 AGMC-NFPGEXP_00005365 AGMC-NFPGEXP_00005394 GRS Independent Audit Report (2009) No Objection Retirees Committee Objections No Objection 305 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 316 of 393 Exhibit No. 11276 POA # Beg. AGMC-NFPGEXP_00005395 POA # End AGMC-NFPGEXP_00005427 Exhibit Description GRS Independent Audit Report (2010) City Objections No Objection Date 1/00/2010 DWSD Parties 11277 1/00/2011 AGMC-NFPGEXP_00005428 AGMC-NFPGEXP_00005458 GRS Independent Audit Report (2011) No Objection DWSD Parties 11278 1/00/2012 AGMC-NFPGEXP_00005459 AGMC-NFPGEXP_00005488 GRS Independent Audit Report (2012) No Objection DWSD Parties 11279 1/00/2013 AGMC-NFPGEXP_00005489 AGMC-NFPGEXP_00005521 GRS Independent Audit Report (2013) No Objection DWSD Parties 11280 6/30/2013 POA00626596 No Objection DWSD Parties 11281 6/30/2013 POA00604169 DWSD Parties 11282 GRS Simple 10-Year Roll-Forward Projection Model with Potential Benefit Cuts Based on Results of Final 2012 Valuation Report - DWSD Members Only Adjusted to Reflect Plan Freeze and Cessation of All Future COLAs, dated June 30, 2013 GRS Simple 10-Year Roll-Forward Projection Model with Potential Benefit Cuts Based on Results of Final 2012 Valuation Report Without DWSD Members Adjusted to Reflect Plan Freeze and Cessation of All Future COLAs, dated June 30, 2013 Investment Charts [Thomas Ex. 11] DWSD Parties DWSD Parties DWSD Parties 11283 10/1/2012 No Objection 11284 11/1/2013 11285 11/4/2013 POA00260254 POA00260260 DWSD Parties 11286 3/18/2013 POA600884 POA600888 DWSD Parties 11287 1/17/2013 POA00626522 POA00626523 DWSD Parties DWSD Parties 11288 Milliman 2012 Public Pension Funding Study [Bowen Ex. 5] Milliman 2012 Public Pension Funding Study [Bowen Ex. 6] Milliman Memorandum re: Recommended Investment Return Assumption as of June 30, 2013 for DGRS (November 4, 2013) [Bowen Ex. 2] NASRA Issue Brief: Public Pension Plan Investment Return Assumptions [Bowen Ex. 15] Police and Fire Retirement System of the City of Detroit, Proposed Asset Allocation Policy Targets - Alternative B, dated January 17, 2013 [Thomas Ex. 1] Public Fund Survey [Bowen Ex. 14] DWSD Parties 11290 DWSD Parties 11291 DWSD Parties 11292 DWSD Parties 11293 Party DWSD Parties 11289 7/21/2014 AGMC-NFPGEXP_00005115 AGMC-NFPGEXP_00005121 Response of Gabriel, Roeder, Smith & Company to Assured Guaranty Municipal Corp.'s First Set of Interrogatories to Gabriel Roeder Smith, In re City of Detroit, No. 1353846 (Bankr. E.D. Mich. July 21, 2014) Statement No. 25 of the Government Accounting Standards Board: Accounting for Pensions by State and Local Governmental Employers Statement No. 27 of the Government Accounting Standards Board: Accounting for Pensions by State and Local Governmental Employers Statement No. 34 of the Government Accounting Standards Board: Accounting for Pensions by State and Local Governmental Employers Statement No. 67 of the Government Accounting Standards Board: Accounting for Pensions by State and Local Governmental Retirees Committee Objections No Objection Authenticatio n, Foundation No Objection No Objection Hearsay, Relevance No Objection Hearsay, Relevance No Objection No Objection No Objection No Objection No Objection 306 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 317 of 393 Party Exhibit No. Date POA # Beg. POA # End City Objections Exhibit Description Retirees Committee Objections Employers DWSD Parties 11294 POA00626560 Statement No. 68 of the Government Accounting Standards Board: Accounting for Pensions by State and Local Governmental Employers The General Retirement System of the City of Detroit 72nd Annual Actuarial Valuation, June 30, 2010, Gabriel, Roeder, Smith & Company [Thomas Ex. 12] The General Retirement System of the City of Detroit 73rd Annual Actuarial Valuation, June 30, 2007, Gabriel, Roeder, Smith & Company [Thomas Ex. 14] The General Retirement System of the City of Detroit 73rd Annual Actuarial Valuation, June 30, 2008, Gabriel, Roeder, Smith & Company [Thomas Ex. 15] The General Retirement System of the City of Detroit 73rd Annual Actuarial Valuation, June 30, 2011, Gabriel, Roeder, Smith & Company [Thomas Ex. 13] The General Retirement System of the City of Detroit 75th Annual Actuarial Valuation, June 30, 2012, Gabriel, Roeder, Smith & Company [Bowen Ex. 42] [Thomas Ex. 10] The General Retirement System of the City of Detroit 75th Annual Actuarial Valuation, June 30, 2013, Gabriel, Roeder, Smith & Company [Bowen Ex. 22] Untitled Milliman produced native file DWSD Parties 11295 6/30/2010 POA00044936 POA00044986 DWSD Parties 11296 6/30/2007 POA00012951 8 POA00012956 6 DWSD Parties 11297 6/30/2008 POA00044837 POA00044885 DWSD Parties 11298 6/30/2011 POA00024041 7 POA00024046 6 DWSD Parties 11299 6/30/2012 POA00275794 POA00275846 DWSD Parties 11300 6/30/2013 DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11301 POA00626560 No Objection 11302 POA00626561 POA00626561 Untitled Milliman produced native file No Objection 11303 POA00626562 POA00626562 Untitled Milliman produced native file No Objection 11304 POA00626589 POA00626589 Untitled Milliman produced native file No Objection City of Detroit - POC Allocation [Malhotra Ex. 15] City of Detroit, DWSD - estimated legacy cost savings as a result of Plan of Adjustment [Malhotra Ex. 12] No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 11305 5/16/2014 POA00276275 POA00276275 11306 7/11/2014 POA00725098 POA00725098 DWSD Parties 11307 7/11/2014 POA00725099 POA00725099 City of Detroit, DWSD - estimated legacy cost savings as a result of Plan of Adjustment [Malhotra Ex. 13] No Objection DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11308 POA00275503 POA00275511 No Objection 11309 POA00706603 POA00706611 POA00215882 POA00216015 11311 POA00275421 POA00275502 11312 POA00706519 POA00706600 11313 POA00275767 POA00275767 City of Detroit, Plan of Adjustment - 40 year projections [Malhotra Ex. 8] City of Detroit, Plan of Adjustment - 40 year projections [Malhotra Ex. 9] City of Detroit, Proposal for Creditors [Orr Ex. 8] City of Detroit, Ten-Year Financial Projections [Malhotra Ex. 6] City of Detroit, Ten-Year Financial Projections [Malhotra Ex. 7] DWSD Professional Fee Allocation Chart [Malhotra Ex. 14] Exhibit I.A.150 Interest Rate Reset Chart [Docket No. 2708, pages 89-96] [Doak Ex. 1] Exhibit I.A.166 – New DWSD Bonds, Summary of Principal Terms [Docket No. 2708] [Buckfire Ex. 15] 11310 6/14/2013 11314 2/21/2014 11315 2/21/2014 No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 307 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 318 of 393 Exhibit No. 11316 Date 5/5/2014 POA # Beg. Dkt. No. 4391 DWSD Parties 11317 5/5/2014 Dkt. No. 4391 DWSD Parties 11318 5/5/2014 Dkt. No. 4391 DWSD Parties 11319 5/5/2014 Dkt. No. 4391 DWSD Parties 11320 5/5/2014 Dkt. No. 4391-1 DWSD Parties 11321 5/5/2014 Dkt. No. 4391-1 DWSD Parties 11322 5/5/2014 Dkt. No. 4391-2 DWSD Parties 11323 5/5/2014 Dkt. No. 4391-2 DWSD Parties DWSD Parties 11324 6/14/2013 POA00215882 11325 5/28/2014 DWSD Parties 11326 7/29/2014 DWSD Parties 11327 5/5/2014 DWSD Parties DWSD Parties 11328 5/1/2014 DWSD Parties 11330 DWSD Parties DWSD Parties Party DWSD Parties POA # End POA02216015 POA00270585 POA00270591 POA00678911 POA00678916 3/3/2014 OAK0023188 OAK0023198 11331 4/2/2013 POA00173301 POA00173305 11332 6/17/2013 POA00163768 POA00163770 11329 Exhibit Description Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit pages, 102-108 [Dkt. No. 4391] [McCormick Ex. 6] Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit pages, 185-188 [Dkt. No. 4391] [McCormick Ex. 8] Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit pages, 77-82 [Dkt. No. 4391] [McCormick Ex. 10] Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit, pages 1-3 [Dkt. No. 4391] [McCormick Ex. 4] Fourth Amended Plan for the Adjustment of Debts of the City of Detroit (May 5th, 2014), pages 172-183 [Dkt. No. 4391-1] [McCormick Ex. 19] [Doak Ex. 2] Fourth Amended Plan for the Adjustment of Debts of the City of Detroit (May 5, 2014), pages 2-70 [Dkt. No. 4391-1] [McCormick Ex. 5] Fourth Amended Plan of Adjustment Exhibit L, DWSD Current and Historical Financial Information [Dkt. No. 4391-2, pages 181-185] [Porter Ex. 11] Fourth Amended Plan of Adjustment Exhibit M, DWSD Financial Projections [Dkt. No. 4391-2, pages 186-212] [Porter Ex. 12] City Objections No Objection Retirees Committee Objections No Objection No Objection No Objection No Objection No Objection No Objection No Objection Proposal for Creditors, City of Detroit [Buckfire Ex. 13] Transcript of Hearing re: Outsanding Objections to Written Discovery and Order Establishing Procedures, Deadlines and Hearing Dates Relating to the Debtor’s Plan of Adjustment, In re: City of Detroit, Michigan, Case No. 13-53846 United States Bankruptcy Court, Eastern District of Michigan - Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit [Duggan Ex. 3] United States Bankruptcy Court, Eastern District of Michigan, Southern Division - Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit [Duggan Ex. 2] Water & Sewerage Dept. DWSD Debt Restructuring Summary [Doak Ex. 3] Confidential Draft Summary of Proposal Responses for Purposes of Discussions - All terms and Indicative Rates Provided Prior to S&P Downgrade [Bateson Ex. 1] Email from J. Bryan Williams to J. Nash and others, FW: Fitch Final Release - Detroit Water & Sewer (including attachments) No Objection Email from Kevyn Orr to Sue McCormick, Re: Fitch Downgrade Email from Sue McCormick to Kevyn Orr, Fwd: Fitch Rating Action - Detroit, Michigan Hearsay No Objection No Objection No Objection No Objection No Objection No Objection Hearsay 308 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 319 of 393 Exhibit No. 11333 Date 6/24/2013 11334 9/30/2013 11335 5/30/2014 DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11336 12/12/2013 11337 12/12/2013 11338 11339 January 2014 8/6/2013 DWSD Parties 11340 2/28/2014 DWSD Parties DWSD Parties 11341 9/18/2013 11342 5/29/2012 Fitch Ratings, Fitch Rates Detroit, MI Sewer Revs 'A1'; Downgrades Outstanding Debt, dated May 29, 2012 [Buckfire Ex. 19] Hearsay DWSD Parties DWSD Parties 11343 2/24/2014 Hearsay 11344 4/30/2014 Fitch Ratings, Fitch: Detroit Plan of Adjustment Hostile to Bondholders Fitch Ratings, Large Cities, Great Recession – How Have the 30 Largest Fitch-Rated Cities Fared During and After the Recession DWSD Parties DWSD Parties DWSD Parties 11345 6/3/2013 Hearsay 11346 7/31/2013 11347 3/27/2014 POA00557442 POA00557447 DWSD Parties 11348 7/17/2013 POA00405570 POA00405574 DWSD Parties 11349 5/14/2014 Fitch Ratings, Revenue-Supported Rating Criteria Fitch Ratings, U.S. Water and Sewer Revenue Bond Rating Criteria Letter from Glenn M. Kushiner to Michael J. Hausman, Fwd: S&P call (Letter originally sent from John Hill to [email protected]) [Hill Ex. 4] Letter from Nicolette Bateson to Self, Fwd: Fitch: Detroit Water & Sewer Bonds Remain on Negative Watch, Monitoring Proposed Restructuring [Bateson Ex. 5] Moody’s Investors Servs., City of Detroit MI GO Rating History - June 28, 1977 to April 28, 1999 DWSD Parties 11350 7/8/2013 Moody’s Investors Servs., Detroit Emergency Manager’s Proposal to Credits: A Discussion on the Opening Offer (July 8, 2013) Hearsay DWSD Parties 11351 4/7/2014 Moody’s Investors Servs., Detroit Proposes Plan with Even Smaller Recoveries for Creditors Hearsay DWSD Parties DWSD Parties 11352 6/30/2014 Hearsay 11353 2/24/2014 Moody’s Investors Servs., Detroit Sewer Enterprise Ratings as of June 30, 2014 Moody’s Investors Servs., Detroit’s Bankruptcy Exit Plan: GO and COP Creditors Face Biggest Losses; Litigation Likely DWSD Parties 11354 7/22/2013 Moody’s Investors Servs., Detroit’s Bankruptcy Filing Increases Probability of Payment Disruption Hearsay DWSD Parties 11355 6/20/2013 Moody’s Investors Servs., Detroit’s Default and Restructuring Plan Are Credit Negative for Bond Insurers Hearsay Party DWSD Parties DWSD Parties DWSD Parties POA # Beg. POA00164357 POA # End POA00164359 Exhibit Description Email from Sue McCormick to Kevyn Orr, Re: Ratings Agencies Fitch Downgrades Detroit, MI ULTGOs and LTGos to 'D' Fitch Ratings - Fitch Maintains Watch Negative on Detroit, Michigan's Water & Sewer Revs [Foster Ex. 6] City Objections Hearsay Retirees Committee Objections Hearsay Hearsay Fitch Ratings, 2014 Outlook: Water and Sewer Sector Fitch Ratings, 2014 Water and Sewer Medians app. B Fitch Ratings, Definitions of Ratings and Other Forms of Opinion Fitch Ratings, Fitch Affirms Michigan Finance Authority’s SRF Bonds at ‘AAA’; Outlook Stable Hearsay Fitch Ratings, Fitch Downgrades Detroit, MI's Sr and Sub Water Revs & Sewer Revs; Negative Watch Maintained, dated February 28, 2014 [Buckfire Ex. 20] Fitch Ratings, Fitch on Detroit: Special Report Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay No Objection Hearsay Hearsay Hearsay 309 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 320 of 393 Exhibit No. 11356 Date 9/16/2004 11357 10/2/2013 DWSD Parties 11358 8/12/2013 DWSD Parties 11359 11/13/2013 Moody’s Investors Servs., Jefferson County, Alabama’s Debt Offering Has Non-Investment Grade Characteristics Hearsay DWSD Parties 11360 12/20/2011 Hearsay DWSD Parties 11361 12/8/2011 DWSD Parties 11362 5/30/2012 DWSD Parties 11363 3/20/2014 Moody’s Investors Servs., Moody’s Assigns A1 Rating and Review for Possible Downgrade on the City of Detroit’s (MI) $103.9 Million Water Revenue Refunding Senior Lien Bonds Series 2011C Moody’s Investors Servs., Moody’s Assigns A1 Rating and Review of Possible Downgrade on the City of Detroit’s (MI) $482.0 Million Water Revenue Senior Lien Bonds Series 2011A and $11.4 Million Water Revenue Senior Lien Bonds Series 2011B Moody’s Investors Servs., Moody’s Assigns Baa1 Rating to $575.0 Million of City of Detroit Sewage Disposal System Revenue and Revenue Refunding Senior Lien Bonds, Series 2012A; Ratings on Review for Possible Downgrade Moody’s Investors Servs., Moody’s Assigns Initial A2 to Karegnondi Water Authority’s (MI) $220M Water Bonds, Series 2014A DWSD Parties 11364 12/20/2010 Hearsay DWSD Parties 11365 11/19/2013 DWSD Parties 11366 11/19/2013 DWSD Parties 11367 11/19/2013 DWSD Parties DWSD Parties 11368 April 2014 11369 11/19/2013 DWSD Parties 11370 11/28/2012 Moody’s Investors Servs., Moody’s Downgrades Rating to A1 from Aa3 on the City of Detroit’s (MI) Senior Lien Sewage Revenue Debt and Downgrades Rating to A2 from A1 on City’s Second Lien Sewage Revenue Debt; Negative Outlook Assigned Moody’s Investors Servs., Rating Action: Moody’s Confirms Detroit’s (MI) Water Enterprise Revenue Ratings at B1 Senior Lien, B2 Second Lien; Outlook Negative Moody’s Investors Servs., Rating Action: Moody’s Confirms Detroit’s (MI) Caa3 GO rating and Ca GOLT and Cop ratings; outlook negative Moody’s Investors Servs., Rating Action: Moody’s Confirms Detroit’s (MI) Sewer Enterprise Revenue Ratings at B1 Senior Lien, B2 Second Lien; Outlook Negative Moody’s Investors Servs., Rating Symbols and Definitions Moody’s Investors Servs., Rating Update Moody’s confirms ratings on Detroit’s (MI) Distributable State Aid backed bonds; outlook negative Moody’s Investors Servs., Rating Update: Moody’s Downgrades Detroit GOULT bonds and COPS to Caa1 from B3 and GOLT Bonds to Caa2 from Caa1; Water and Sewage Senior and Second Lien Bonds Downgraded to Baa3 and Ba1 Party DWSD Parties DWSD Parties POA # Beg. POA # End Exhibit Description Moody’s Investors Servs., High Profile Rating Update: County of Orange CA Moody’s Investors Servs., Issuer Comment, Risks remain for future payment of Detroit water and sewerage debt, despite October 1 full payment Moody’s Investors Servs., Jefferson County and Detroit Recovery Proposals Expose Investors to Market Risk City Objections Hearsay Retirees Committee Objections Hearsay Hearsay Relevance, Rule 403 Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 310 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 321 of 393 Exhibit No. 11371 Date 6/13/2013 DWSD Parties 11372 6/14/2012 DWSD Parties 11373 11/19/2013 DWSD Parties 11374 7/26/2013 DWSD Parties DWSD Parties 11375 4/29/2014 11376 6/17/2013 DWSD Parties 11377 4/9/2012 DWSD Parties 11378 4/1/2011 DWSD Parties 11379 6/14/2013 DWSD Parties 11380 9/20/2013 DWSD Parties 11381 4/1/2013 DWSD Parties 11382 5/30/2014 DWSD Parties 11383 DWSD Parties DWSD Parties Party DWSD Parties POA # Beg. POA # End Exhibit Description Moody’s Investors Servs., Rating Update: Moody’s Downgrades Detroit GOULT Bonds to Caa2 and GOLT and COPS to Caa3; Water and Sewage Revenue Senior and Second Lien Bonds Downgraded to Ba1 and Ba2 Moody’s Investors Servs., Rating Update: Moody's Downgrades Detroit's GOULT Bonds and COPs to B3 from B2 and GOLT Bonds to Caa1 from B3; Water and Sewage Revenue Senior and Second Lien Bonds Downgraded to Baa2/Baa3 from Baa1/Baa2 Moody’s Investors Servs., Rating Update: Moody’s Confirms Detroit’s (MI) Sewer Enterprise Revenue Ratings at B1 Senior Lien, B2 Second Lien; Outlook Negative Moody’s Investors Servs., Special Comment: Detroit Bankruptcy May Change How Other Distressed Cities Approach Their Pension and Debt Obligations Moody’s Investors Servs., Water and Sewer Pre-set Medians-All Ratings Moody's Investors Service, Rating Update: Moody's Downgrades Detroit's GOULT Rating to Caaa3; GOLT and COPs Ratings Downgraded to Ca Following Default; and Water and Sewage Revenue Ratings Downgraded to B1 Senior Lien, B2 Second Lien, dated June 17, 2013 [Buckfire Ex. 18] Moody's Investors Service, Rating Update: Moody's Downgrades Ratings to Baa1 From A1 on the City of Detroit's (MI) Senior Lien Water and Sewerage Disposal Debt and Downgrades Rating to Baa2 From A2 on the City's Second Lien Water and Sewerage Disposal Debt [Buckfire Ex. 17] Press Release, Fitch Ratings, Fitch Downgrades Detroit Water System Senior Revs. to ‘A’ & Sub. Revs. to ‘A-’; Outlook Stable City Objections Hearsay Retirees Committee Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Press Release, Fitch Ratings, Fitch Downgrades Detroit, MI COPS & ULTGO’s to ‘C’; Water & Sewer Rev. Bonds on Rating Watch Negative Press Release, Fitch Ratings, Fitch Downgrades Detroit, MI ULTGOs and LTGOs to ‘D’ Press Release, Fitch Ratings, Fitch Downgrades Detroit, MI Water Sr. and Sub. Revs. to ‘BBB+’/‘BBB’; Outlook Revised to Negative Press Release, Fitch Ratings, Fitch Maintains Watch Negative on Detroit, Michigan’s Water & Sewer Revs. Hearsay 5/29/2012 Press Release, Fitch Ratings, Fitch Rates Detroit MI Sewer ‘A-’; Downgrades Outstanding Debt Hearsay 11384 6/13/2013 Hearsay 11385 5/12/2014 Press Release, Standard & Poor’s, Detroit 'A+' And 'A' Water Supply Bond Ratings Affirmed On Future Financial Performance At Least Matching Past Trends S&P 2014 Review of the U.S. Municipal Water and Sewer Ratings: How They Correlate with Key Economic and Financial Ratios Hearsay Hearsay Hearsay Hearsay 311 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 322 of 393 Exhibit No. 11386 Date 10/1/2012 DWSD Parties DWSD Parties 11387 9/15/2008 11388 7/19/2013 DWSD Parties 11389 3/19/2014 DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11390 7/3/2013 11391 10/11/2013 11392 3/25/2014 11393 3/25/2014 DWSD Parties 11394 7/9/2013 DWSD Parties DWSD Parties 11395 9/15/2008 DWSD Parties 11397 5/12/2009 DWSD Parties DWSD Parties 11398 12/24/2013 11399 5/8/2013 DWSD Parties 11400 3/25/2014 DWSD Parties 11401 DWSD Parties 11402 DWSD Parties 11403 5/12/2014 RAMIREZ0000 414 RAMIREZ0000 421 DWSD Parties 11404 5/21/2014 RAMIREZ0001 129 RAMIREZ0001 129 Party DWSD Parties POA # Beg. POA # End 11396 Exhibit Description Standard & Poor’s Rating Servs., Criteria For Assigning ‘CCC+’, ‘CCC’, ‘CCC-’ And ‘CC’ Ratings City Objections Hearsay Standard & Poor’s Rating Servs., Key Water and Sewer Utility Credit Ratio Ranges Standard & Poor’s Rating Servs., RatingsDirect, Detroit Water Revenue Bond Ratings Placed On CreditWatch Negative Due to City's Chapter 9 Filing Standard & Poor’s Rating Servs., RatingsDirect, Karegnondi Water Authority, Michigan Genesee County; General Obligation Hearsay Standard & Poor’s Rating Servs., RatingsDirect, Summary: Detroit Water/Sewer Standard & Poor’s Rating Servs., RatingsDirect, Summary: Detroit Water/Sewer Standard & Poor’s Rating Servs., RatingsDirect, Summary: Detroit; Water/Sewer Standard & Poor’s Ratings Servs., Detroit Water and Sewer Revenue Bond Ratings Lowered to ‘CCC’ on Vulnerability to Default; Remains on Watch Negative Standard & Poor’s Servs., RatingsDirect, Detroit Water Revenue Bond Ratings Placed On CreditWatch Negative Due To City’s Chapter 9 Filing Standard & Poor’s, Criteria for Rating Water and Sewer and Drainage Utility Bonds Standard & Poor’s, Guide to Credit Rating Essentials: What are Credit Ratings and How they Work?, available at: http://img.en25.com/Web/StandardandPoors/S P_CreditRatingsGuide.pdf Standard and Poor’s Rating Servs., RatingsDirect, Rating Implications of Exchange Offers and Similar Restructurings, Update Hearsay Standard and Poor’s Rating Servs., RatingsDirect, Summary: Detroit; Water/Sewer Standard and Poor’s Rating Servs., RatingsDirect, U.S. Municipal Water and Sewer System Metrics and Ratios: The Numbers Are Just One Piece of the Puzzle Standard and Poor’s Ratings Servs., S&P Places Its CCC Rating on Detroit’s Series 1998A and B Bonds on CreditWatch Negative Hearsay U.S. Census, Selected Economic Characteristics 2008-2012 American Community Survey 5-Year Estimates, Detroit, MI, tbl.DP03, available at: http://factfinder2.census.gov/faces/tableservice s/jsf/pages/productview.xhtml?pid=ACS_12_5Y R_DP03&prodType=table. U.S. Census, Selected Economic Characteristics 2012 American Community Survey 1-Year Estimates, Detroit, MI, tbl.CP03, available at http://factfinder2.census.gov/faces/tableservice s/jsf/pages/productview.xhtml?pid=ACS_12_1Y R_CP03&prodType=table Agreement Between Detroit Water & Sewerage Department and Ramirez & Co. dated May 12, 2014 [Sobel Ex. 2] No Objection Analytics Committee Agenda, dated May 21, 2014 [Sobel Ex. 4] Retirees Committee Objections Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay No Objection No Objection Hearsay 312 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 323 of 393 Exhibit No. 11405 POA # Beg. MCOPW00084 4 RAMIREZ0000 30 POA # End MCOPW00085 6 RAMIREZ0000 31 Date 1/8/2014 11406 4/4/2014 DWSD Parties DWSD Parties 11407 6/4/2014 RAMIREZ0000 711 RAMIREZ0005 85 RAMIREZ0000 711 RAMIREZ0005 95 Preliminary Financing Schedule, dated June 4, 2014 [Sobel Ex. 5] Ramirez & Co., Inc. Response to Request for Proposals for Financial Advisory Services dated April 11, 2014 [Sobel Ex. 3] Hearsay 11408 4/11/2014 DWSD Parties 11409 7/10/2013 OAK0003699 OAK0003711 Hearsay 11410 8/11/2014 Docket No. 6644 Siebert Brandford Shank & Co. LLC, Impact of New Regional Water and Sewer Authority on Future Bond Issuance for the Detroit Water and Sewerage Department, dated July 10, 2013 [Buckfire Ex. 24] Administrative Consent Order [Exhibit 9 to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] DWSD Parties DWSD Parties DWSD Parties 11411 8/7/2014 11412 8/11/2014 Docket No. 6644 DWSD Parties 11413 3/3/2014 POA00275757 POA00275766 Baird Municipal Bond Market Weekly (March 3, 2014) Hearsay Party DWSD Parties DWSD Parties Exhibit Description Barclays, Presentation to Miller Buckfire & Co., dated January 8, 2014 [Buckfire Ex. 26] City of Detroit Water & Sewerage Department Finance Division Letter to Theodore Sobel, dated April 4, 2014 [Sobel Ex. 1] Amendment to the Authorized Denomination for Sewer Tender Offer Assured Insurance Commitment Term Sheet [Ex. 7 to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] City Objections Hearsay Retirees Committee Objections No Objection Hearsay No Objection No Objection No Objection 11414 DWSD Parties 11415 3/25/2014 POA00535409 POA00535475 Barclays Response to Request for Proposal for Underwriting Services: State of Michigan Department of Treasury (March 25, 2014) No Objection DWSD Parties 11416 3/25/2014 POA00655355 POA00655421 Barclays Response to Request for Proposal: State of Michigan Department of Treasury, dated March 25, 2014 No Objection DWSD Parties 11417 4/8/2014 POA00679171 POA00679232 Barclays Senior Managing Underwriter Interview presentation to Michigan Finance Authority (April 8 , 2014) No Objection DWSD Parties DWSD Parties DWSD Parties 11418 7/1/2014 POA00706612 POA00706612 Bloomberg Revenue Table [Buckfire Ex. 21] Hearsay POA00642861 POA00643004 No Objection 11420 8/11/2014 Docket No. 6644 Bond Authorizing Order for Financial Recovery Bonds Capital Improvement Plan [Ex. 10 to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] DWSD Parties 11421 3/25/2014 POA00678845 POA00678873 DWSD Parties 11422 4/8/2014 POA00336869 POA00336894 DWSD Parties 11423 3/25/2014 POA00253207 DWSD Parties 11424 DWSD Parties 11425 DWSD Parties 11426 11419 4/8/2014 No Objection Citigroup Response to Request for Proposal for Underwriting Services: Michigan Department of Treasury Michigan Finance Authority, dated March 25, 2014 Citigroup Response to Request for Proposal for Underwriting Services: Michigan Finance Authority, dated April 8, 2014 No Objection POA00253235 Citigroup Response to Request for Proposal: Michigan Department of Treasury Michigan Finance Authority, dated March 25, 2014 No Objection POA00443292 POA00443354 City of Detroit Sewage Disposal System Presentation to Standard & Poor's [McCormick Ex. 27] No Objection POA00216881 POA00216882 City of Detroit, Detroit Water and Sewer Department, Sewer System, Historical Operating Expenditures No Objection POA00276317 POA00276343 City of Detroit, Michigan Financial Recovery Bonds - Series 2014, Bond Purchase Agreement (April 8, 2014) No Objection No Objection 313 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 324 of 393 Exhibit No. 11427 Date 7/5/2013 11428 8/11/2014 Docket No. 6644 DWSD Parties 11429 8/11/2014 Docket No. 6644 Declaration of Lee Donner [Ex. 5A to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] No Objection DWSD Parties 11430 8/11/2014 Docket No. 6644 Declaration of Nicolette Bateson [Ex. 5B to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] No Objection DWSD Parties 11431 3/27/2014 MCOPW02193 0 MCOPW02194 5 Detroit Water and Sewer Department: Discussion, Status and Business Issues North Oakland Republican Club Hearsay; Foundation DWSD Parties 11432 4/3/2014 MCOPW02195 2 MCOPW02195 2 Detroit Water and Sewer Department: Discussion, Status and Business Issues Rochester Area Republican Club Hearsay; Foundation DWSD Parties 11433 8/6/2014 DWSD 2014 Tender Offer, Refunding, and New Money Plan - Presentation to the Board of Water Commissioners No Objection DWSD Parties DWSD Parties 11434 11435 DWSD Parties DWSD Parties Party DWSD Parties DWSD Parties POA # Beg. OAK0009809 POA # End OAK0009882 Exhibit Description City of Detroit, Michigan, Response from J.P. Morgan, dated July 5, 2013 [City Ex. 61] Declaration of David Brownstein [Ex. 5C to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] City Objections No Objection Retirees Committee Objections No Objection POA00227395 POA00227405 DWSD Debt Analysis-Interest Rate Reset No Objection 3/14/2014 POA00216884 POA00216886 DWSD Water Supply System, FY 2013-2014 Financial Plan Performance Summary - Year to Date thru December, dated March 14, 2014 No Objection 11436 3/7/2014 POA00359702 POA00359705 Hearsay 11437 4/19/2012 POA00413663 POA00413669 Email from Alfred Diebel to Gavin Thomas, Re: Recovery Bonds Email from Charlie Fleetham to James George, FW: 041812 DWSD-KWA Financial Committee Meeting Summary (including attachment) DWSD Parties 11438 4/17/2012 POA004202 POA00420289 Hearsay DWSD Parties DWSD Parties 11439 3/2/2014 POA00123087 POA00123087 11440 5/23/2012 POA00416603 POA00416605 DWSD Parties 11441 POA00725331 POA00725392 Email from Mark Somers to Chris Brown, J. George, Schenk, B. Foster, S. Roberts, T. Gavin, J. Santambrogio, Re: Sewer Financing Discussion Email from Nicolette Bateson to Stacy Fox, Re: Fitch Final Release Detroit Water & Sewer Email from Thomas Gavin to Matthew Schenk, Bart Foster, Nick Foster, Stephan Roberts, Dealena Welkomer, Freda Wang, Robert Schwartz, James George, FW: Answer to Questions (including attachment) Financial Recovery Bond Trust Indenture Between City of Detroit, County of Wayne, Michigan and UMB Bank, N.A. as Trustee DWSD Parties 11442 8/11/2014 Docket No. 6644 Financing Term Sheets [Ex. 6 to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] No Objection DWSD Parties DWSD Parties 11443 4/16/2013 POA00407386 POA00407423 Hearsay 11444 3/25/2014 POA00253236 POA00253272 Goldman Sachs Financing Discussion presentation to DWSD, dated April 16, 2013 Goldman Sachs Response to Request for Proposal for Underwriting Services: Michigan Finance Authority, dated March 25, 2014 DWSD Parties 11445 3/25/2014 POA00253273 POA00253307 No Objection DWSD Parties 11446 4/1/2014 J.P. Morgan Response to Request for Proposal: Michigan Finance Authority on Behalf of Detroit Water and Sewerage Department, dated March 25, 2014 Karegnondi Water Authority Official Statement, Counties of Genesee, Lapeer and Sanilac, State of Michigan, $220,500,000 Water Supply System Bonds (Karenondi Water Pipeline), Series 2014A (April 1, 2014) Hearsay Hearsay Hearsay No Objection No Objection Relevance 314 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 325 of 393 Exhibit No. 11447 Date 1/30/2014 POA # Beg. AGMC-NFPGEXP_00002288 POA # End AGMC-NFPGEXP_00002290 DWSD Parties 11448 3/31/2014 POA00655353 POA00655487 DWSD Parties 11449 4/18/2014 POA00336868 POA00336894 DWSD Parties DWSD Parties 11450 5/7/2014 POA00723171 POA00723316 11451 3/12/2014 DWSD Parties 11452 3/21/2014 RAMIREZ0001 129 RAMIREZ0001 129 DWSD Parties 11453 3/25/2014 POA00253273 POA00253307 DWSD Parties 11454 6/4/2014 RAMIREZ0000 711 RAMIREZ0000 71 DWSD Parties 11455 4/8/2014 POA00679171 POA00679232 DWSD Parties 11456 2/28/2014 AGMC-NFPGEXP_00002812 AGMC-NFPGEXP_00002813 DWSD Parties 11457 7/2/2014 POA00706615 POA00706615 DWSD Parties 11458 8/11/2014 Docket No. 6644 DWSD Parties DWSD Parties 11459 11460 DWSD Parties 11461 Party DWSD Parties POA00678910 POA00678910 4/8/2014 POA00557382 POA00557389 3/25/2014 POA00253315 POA00253347 Exhibit Description Kevyn Orr, City of Detroit, Order No. 22, Order Ratifying and Approving Resolution of the Board of Water Commissioners Authorizing Publication of Notice of Intent to Issue Sewage Disposal System Revenue Bonds, dated January 30, 2014 Letter from Nicolette Bateson to Amanda Van Dusen, Brad Erens, Massaron, Afillingham Sanjay Marken and Kevin Haggard - fwd: MFA Respones [Bateson Ex. 3] Letter from Nicolette Bateson to Kevin Haggard - fwd: Citi DWSD Final Orals Book [Bateson Ex. 4] City Objections No Objection Retirees Committee Objections No Objection No Objection Management Presentation to RFI Responders, dated May 7-8, 2014 Michigan Department Michigan Finance Authority Request for Proposal for Underwriting Services, dated March 12, 2014 No Objection Michigan Finance Authority on behalf of Detroit Water & Sewerage Department - Sewerage Disposal System Revenue Senior Lien Bonds, Series 2014A Analytics Committee Agenda [Sobel Ex. 4] Michigan Finance Authority on behalf of Detroit Water and Sewerage Department - J.P. Morgan's Response to Request for Proposal for Underwriting Services [Foster Ex. 5] Michigan Finance Authority on behalf of the Detroit Water and Sewerage Department Series 2014 Sewer Bonds, Preliminary Financing Schedule - DRAFT - For Discussion Purposes Only [Sobel Ex. 5] Michigan Finance Authority, Detroit Water and Sewerage Department - Senior Managing Underwriter Interview [Foster Ex. 4] No Objection Municipal Securities Rulemaking Board, Notice of Failure to Provide Annual Financial Information for the Year Ended 6/30/13 - City of Detroit Operating Data - Sewage; Operating Data - Water, dated February 28, 2014, available at: http://emma.msrb.org/EP791575EP612806-EP1014350.pdf Municipal Securities Rulemaking Board::EMMA – Par Amount Traded for Most Active Sectors (Chart) [Buckfire Ex. 11] No Objection Notice Of Motion Of The Debtor For A Final Order Pursuant To (I) 11 U.S.C. §§ 105, 364(C), 364(D)(1), 364(E), 902, 904, 921, 922 And 928 (A) Approving Postpetition Financing And (B) Granting Liens And (II) Bankruptcy Rule 9019 Approving Settlement Of Confirmation Objections[Ex. 2 to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] Oral Interview Questions for Senior Managing Underwriter Candidates Quality of Life Financing, Trust Indenture, Bond proceeds and debt service summary (April 8, 2014) No Objection Response to Request for Proposal for Underwriting Services for the: Michigan Finance Authority - Detroit Water and Sewerage Department - Siebert Brandford Shank & Co., LLC [Bateson Ex. 2] No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 315 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 326 of 393 Party DWSD Parties DWSD Parties Exhibit No. 11462 Date 8/11/2014 POA # Beg. Docket No. 6644 POA # End 11463 8/29/2012 OAK0010010 OAK0010018 Siebert, Brandford Shank & Co. presentation to Board of Water Commissioners Detroit Water and Sewerage Department, dated August 29, 2012) Hearsay Tab 2: Enhancing DWSD Credit (Siebert Brandford Shank) Transcript Index Syndication of $120,000,000 City of Detroit, County of Wayne, Michigan Financial Recovery Bonds, Series 2014 (June 9, 2014) Water Tender Offer Invitation and Disclosure Statement [Ex. 8B to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] Hearsay Exhibit Description Sewer Tender Offer Invitation and Disclosure Statement [Exhibit 8A to Motion to Use Cash Collateral or to Obtain Credit, Docket No. 6644] City Objections No Objection Retirees Committee Objections 11464 DWSD Parties DWSD Parties 11465 9/1/2012 OAK0010004 OAK001008 11466 6/9/2014 POA00706616 POA00706688 DWSD Parties 11467 8/11/2014 Docket No. 6644 DWSD Parties 11468 7/21/2014 Docket No. 6179 DWSD Parties DWSD Parties 11469 1/20/2014 OAK0006403 OAK0006404 11470 1/20/2014 OAK0006422 OAK0006431 DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11471 DWSD Parties No Objection No Objection Declaration of Michael J. Paque Regarding the Solicitation of Votes on, and the Results of Voting with Respect to, Fourth Amended Plan for the Adjustment of Debts of the City of Detroit Email from Craig Hupp attaching revised MOU for GLWA Memorandum of Understanding Regarding the Formation of Great Lakes Water and Sewer Authority No Objection 10/18/2001 Official Statement - Sewer Series 2001(D) No Objection 11472 2/20/2014 No Objection 11473 2/20/2014 11474 3/23/2005 11475 5/14/2008 11476 12/15/2011 11477 10/23/2001 11478 5/7/2008 11479 5/7/2008 11480 5/14/2008 11481 5/8/2008 11482 5/14/2008 11483 5/7/2008 11484 2/20/2014 11485 2/20/2014 11486 2/20/2014 Proof of Claim of U.S. Bank, as Indenture Trustee for the Water Bonds Proof of Claim of U.S. Bank, as Indenture Trustee for the Sewer Bonds Closing Transcripts, Series 2005(A) Water Bonds [Remarketing] Closing Transcripts, Series 2001(C) Water Bonds Sale Order, Series 2011(A), (B), (C) Water Bonds Closing Transcripts, Series 2001(E) Sewer Bonds [Remarketing] Closing Transcripts, Series 2001(E) Sewer Bonds Berkshire Hathaway Policy No. 98FGA200002 Sewer 2001(E) Berkshire Hathaway Policy No. 98FGA200004 Water 2001(C) Berkshire Hathaway Policy No. 98FGA200001 Sewer 2001(C-2) Berkshire Hathaway Policy No. 98FGA200005 Water 2005(B) Berkshire Hathaway Policy No. 98FGA200003 Sewer 2006(A) Proof of Claim of Assured Guaranty Municipal Corp for the Water Bonds (Claim No. 1166) Proof of Claim of Assured Guaranty Municipal Corp for the Sewer Bonds (Claim No. 1167) Proof of Claim of National Public Finance Guarantee Corporation for the Sewer Bonds (Claim No. 1029) 11487 2/20/2014 Proof of Claim of National Public Finance Guarantee Corporation for the Water Bonds (Claim No. 1046) No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection No Objection 316 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 327 of 393 Exhibit No. 11488 Date 2/21/2014 11489 2/22/2014 11490 7/18/2014 DWSD Parties 11491 7/17/2014 Deposition Designation - Bart Foster, The Foster Group DWSD Parties 11492 7/11/2014 Deposition Designation - Sue McCormick, Director/Chief Executive Officer, DWSD DWSD Parties 11493 6/27/2014 Deposition Designation - Cheryl Porter, Chief Operating Officer, DWSD DWSD Parties 11494 Party DWSD Parties DWSD Parties DWSD Parties POA # Beg. POA # End Exhibit Description Proof of Claim of MBIA Insurance Corporation for the Water Bonds (Claim No. 1042) Proof of Claim of MBIA Insurance Corporation for the Sewer Bonds (Claim No. 1095) Deposition Designation - Nicolette Bateson, Chief Financial Officer, DWSD City Objections No Objection Retirees Committee Objections No Objection Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 317 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 328 of 393 Party DWSD Parties Exhibit No. 11495 DWSD Parties 11496 DWSD Parties DWSD Parties 11497 DWSD Parties 11499 DWSD Parties 11500 DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties DWSD Parties 11501 DWSD Parties 11509 11498 Date POA # Beg. POA # End City Objections Exhibit Description 8/8/2014 Deposition Designation - Judith Ann Kermans, Gabriel Roeder Smith & Co. Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay 7/9/2014 Deposition Designation - Cynthia Thomas, Executive Director, Retirement Systems Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay No Objection AGM0019508 11502 7/23/2014 11503 7/2/2014 11504 8/1/2014 11505 7/17/2014 11506 7/31/2014 11507 7/25/2014 11508 8/21/2014 AGM0019515 Michigan Finance Authority, Local Government Loan Program Revenue Bonds, Series 2014C Official Statement (Detroit Water and Sewerage Department Sewage Disposal System Revenue and Revenue Refunding Local Project Bonds) Michigan Finance Authority, Local Government Loan Program Revenue Bonds, Series 2014D Official Statement (Detroit Water and Sewerage Department Water Supply System Revenue and Revenue Refunding Local Project Bonds) Assured Guaranty - Amended and Restated Muncipal Insurance Commitment Deposition Designation - Charles Moore, Conway MacKenzie Deposition Designation - Vyto Kaunelis, OHM Advisors Deposition Designation - Michael Duggan, Mayor of City Deposition Designation - John Hill, City CFO Retirees Committee Objections No Objection No Objection Deposition Designation - Martha Kopacz, Director, Phoenix Management Service Deposition Designation - Alan Perry, Milliman Fitch Ratings, Detroit Water/Sewer Tender Would Not be Distressed Debt Exchange, Aug. 21, 2014 N/A 318 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 329 of 393 Party DWSD Parties Exhibit No. 11510 Date POA # Beg. POA # End City Objections Exhibit Description Retirees Committee Objections N/A DWSD Parties 11511 N/A DWSD Parties 11512 N/A DWSD Parties 11513 N/A DWSD Parties 11514 N/A DWSD Parties 11515 N/A DWSD Parties 11516 N/A DWSD Parties 11517 N/A DWSD Parties 11518 N/A DWSD Parties 11519 8/20/2014 DWSD Parties DWSD Parties 11520 6/16/2014 11521 7/7/2014 Docket No. 6908 United States Bankruptcy Court, Eastern District of Michigan - Sixth Amended Plan for the Adjustment of Debts of the City of Detroit City of Detroit's Identification of 30(b)(6) Witnesses [McCormick Exhibit 2] Notice of 30(b)(6) Deposition of Gabriel Roeder Smith & Company [Kermans Exhibit 1] Docket No. 5786 * The DWSD Parties list these documents provisionally in the event that the Court determines that expert reports are admissible as evidence. The DWSD Parties have objected to admission of the Plan Supporters’ expert reports. 319 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 330 of 393 ATTACHMENT G THE AD HOC COPS HOLDERS’ CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST The Ad Hoc COPs Holders will call the following individuals as fact or expert witnesses, as noted below, as part of its case in chief or on rebuttal:  William B. Fornia (Expert) The Ad Hoc COPs Holders reserve all of their rights, including the right to call any person listed by other parties, persons needed for purposes of authentication, and rebuttal witnesses, as well as to name additional witnesses as may be necessary to address changes, amendments, supplements, and objections to the Plan. 320 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 331 of 393 Ad Hoc COPs Holders Exhibit List No. Bates Number 1001 POA0027579 Deposition Court Description City Objection Exhibit Docket Number No. (if applicable) Thomas November 5, 2013: 74th No Objection Exhibit 10 Annual Actuarial Valuation, June 30, 2012 4 – POA0027584 6 1002 POA0054448 8 – POA0054453 6 GAB0003004 – GAB0003052 1003 POA0004454 3 – POA0004461 4 11 May 17, 2011: Supplemental Valuation Results Using Alternate Investment Return Assumptions and Asset Smoothing Periods No Objection No Objection February 17, 2009: 5‐Year No Objection Experience Study July 1, 2002 through June 30, 2007 No Objection 321 Doc 7060 No Objection The Retiree Committee adopts all of the City’s objections to the COPs exhibits and adds the objections stated below. 13-53846-swr Retiree Committee Objection11 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 332 of 393 No. 1004 1005 1006 1007 1008 Bates Number Deposition Court Description Exhibit Docket Number No. (if applicable) POA0004201 The Police and Fire 8 – Retirement System of the POA0004206 City of Detroit 5 May 22, 2013: 71st Annual Actuarial Valuation, June 30, 2012 POA0072548 May 17, 2011: 2 – Supplemental Valuation POA0072553 Results Using Alternate 0 Investment Return Assumptions and Asset GAB0003004 Smoothing Periods – GAB0003052 POA0004461 January 29, 2009: 5‐Year 5 – Experience Study July 1, POA0004467 2002 through June 30, 2007 3 [Removed] POA0025981 Bowen and Warren to 4‐ Miller, April 17, 2014, POA0025982 DPFRS Actuarial Accrued 4 Liability as of June 30, 2013 City Objection No Objection No Objection Foundation. Document contains handwriting on many pages. Adopts City’s Objection No Objection No Objection No Objection No Objection No Objection No Objection 322 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 333 of 393 No. Bates Number 1009 POA0025963 5‐ POA0025966 3 1010 POA0025985 1‐ POA0025987 6 1011 POA0025996 4 ‐ POA0025997 2 Deposition Court Description City Objection Exhibit Docket Number No. (if applicable) Bowen and Warren to No Objection Miller, April 17, 2014, Re: Requested Supplemental Information for DGRS Bowen and Warren to No Objection Miller, April 17, 2014, Re: Requested Supplemental Information for DPFRS Bowen and Warren to No Objection Miller, April 23, 2014, Re: DPFRS Estimated Funded Status and Unfunded Liabilities in 2023 under a 55% COLA reduction with a 6.75% investment return assumption and four scenarios combining specific Employer Contributions from 2014‐ 2015 to 2022‐2023 and assumed market value of assets returns during 2013‐ 2014 323 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 334 of 393 Retiree Committee Objection11 No Objection No Objection No Objection No. Bates Number 1012 POA0025990 1 ‐ POA0025991 0 1013 1014 POA0070660 3 – POA0070661 1 1015 POA0060088 4 – POA0060088 8 Deposition Court Description City Objection Exhibit Docket Number No. (if applicable) Bowen and Warren to No Objection Miller, April 25, 2014, Re: DGRS Estimated Employer Contributions Required from July 1, 2014 to June 30, 2023 to have 70% Funded Status in 2023 under ASF Recoupment (20% cap) and 4.5% reduction with a 6.75% investment return assumption Docket Fifth Amended Plan of No Objection No. Adjustment of Debts of the 6257 City of Detroit, Filed July 25, 2014 City of Detroit Plan of No Objection Adjustment – 40 year projections Bowen Exhibit 15 NASRA Issue Brief: Public Pension Plan Investment Return Assumptions – updated March 2013 Hearsay 324 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 335 of 393 Retiree Committee Objection11 No Objection No Objection No Objection Hearsay No. Bates Number 1016 1017 POA0060288 4 1018 1019 Deposition Court Description Exhibit Docket Number No. (if applicable) Bowen ASOP No. 27 Selecting Exhibit 20 Economic Assumptions for Measuring Pension Obligations, September 2013 Bowen Actuarial Assumed Rate of Exhibit 16 Return for General Retirement System and Police & Fire Retirement System Bowen Actuarial Standard of Exhibit 21 Practice No. 4 – Measuring Pension Obligations and Determining Pension Plan Costs or Contributions Revised Edition – Effective May 1, 2011 Perry Exhibit California State Teachers’ 10 Retirement System – Experience Analysis July 1, 2006 – June 30, 2010 – February 2012 Meeting City Objection No Objection No Objection No Objection No Objection No Objection No Objection Hearsay, Relevance, Foundation Adopts City’s Objection 325 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 336 of 393 No. Bates Number 1020 POA0026050 5 – POA0026052 2 1021 1022 POA0024523 5 – POA0024523 9 1023 POA0060297 4 – POA0060302 7 1024 POA0004493 6 – POA0004498 6 Deposition Court Description Exhibit Docket Number No. (if applicable) Bowen July 6, 2012 Milliman letter Exhibit 1 to Chris Brown re: Initial Assessment of Current Pension and Postretirement Health Situation Bowen Milliman 2012 Public Exhibit 5, Pension Funding Study Perry Exhibit 4 Thomas Email from Kriss Andrews Exhibit 5 3/22/13 w/ attachment: Statement of the Police and Fire Retirement System City of Detroit Board of Trustees Bowen GRS Report ‐ The General Exhibit 22 Retirement System of the City of Detroit 75th Annual Actuarial Valuation June 30, 2013 Bowen GRS Report – The Police Exhibit 23 and Fire Retirement System of the City of Detroit 72nd Annual Actuarial Valuation June 30, 2013 City Objection No Objection No Objection Hearsay, Relevance Hearsay No Objection No Objection No Objection No Objection No Objection No Objection 326 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 337 of 393 No. Bates Number 1025 1026 1027 POA0056104 4 1028 POA0026025 4 – POA0026026 0 Deposition Court Description Exhibit Docket Number No. (if applicable) Thomas Mandate Pipeline – “5 Exhibit 8 Questions” with Cynthia Thomas, Detroit Retirement Systems Perry Exhibit Milliman Study – Oregon 11 Public Employees Retirement System – 2012 Experience Study (Updated) Thomas Letter from Retirement Exhibit 9 System of Detroit to Emergency Manager and Miller, Canfield, Paddock and Stone dated October 9, 2013 re: Emergency Manager Order No. 16 (Order directing certain city employees to provide information to the emergency manager) Bowen Milliman letter to Jones Day Exhibit 2 dated November 4, 2013 re: Recommended Investment Return Assumption as of June 30, 2013 for DGRS City Objection Retiree Committee Objection11 Hearsay, Relevance, Foundation Adopts City’s Objection Hearsay, Relevance, Foundation Adopts City’s Objection No Objection Hearsay No Objection No Objection 327 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 338 of 393 No. Bates Number 1029 POA0026030 2 – POA260308 1030 1031 1032 POA0025959 4 – POA0025960 5 1033 POA0025993 2 – POA0025995 0 Deposition Court Description Exhibit Docket Number No. (if applicable) Bowen Milliman letter to Jones Day Exhibit 3 dated November 4, 2013 re: Recommended Investment Return Assumption as of June 30, 2013 for DPFRS Perry Exhibit Milliman 2013 Public 5 Pension Funding Study Milliman Teachers’ Pension and Annuity Fund of New Jersey Experience Study July 1, 2009 – June 30, 2012 dated February 2014 Bowen Milliman letter dated April Exhibit 7 17, 2014 to Jones Day re: DGRS Actuarial Accrued Liability as of June 30, 2013 Bowen Milliman letter dated May 5, Exhibit 17 2014 to Jones Day re: DGRS Individual Claim Allocation as of June 30, 2013 for active and inactive members – updated City Objection No Objection No Objection Hearsay, Relevance Hearsay Hearsay, Relevance Adopts City’s Objection No Objection No Objection No Objection No Objection 328 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 339 of 393 No. Bates Number 1034 POA0025998 6 – POA0026000 2 1035 1036 1037 Deposition Court Description Exhibit Docket Number No. (if applicable) Bowen Milliman letter dated May 5, Exhibit 8 2014 to Jones Day re: DPFRS Individual Claim Allocation as of June 30, 2013 for active and inactive members – updated Bowen Milliman letter dated June Exhibit 19 10, 2014 to Jones Day re: DGRS Estimated Employer Contributions Required in 2014 – 2015 to 2022 – 2023 to have 70% Funded Status in 2023 Bowen Public Fund Survey dated Exhibit 14, June 26, 2014 Perry Exhibit 9 Kopacz National Conference on Exhibit 7 Public Employee Retirement Systems dated January 16, 2014 – NCPERS on Rockefeller Report: Impractical, Off the Mark City Objection No Objection No Objection No Objection No Objection No Objection Hearsay Hearsay; speculative; Adopts City’s foundation Objection 329 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 340 of 393 No. 1038 1039 1040 1041 Bates Number Deposition Court Description Exhibit Docket Number No. (if applicable) Kopacz GASB News Release Exhibit 8 6/25/12 – GASB Improves Pension Accounting and Financial Reporting Standards Kopacz Governmental Accounting Exhibit 9 Standards Series – Statement No. 67 of the Governmental Accounting Standards Board – Financial Reporting for Pension Plans an amendment of GASB Statement No. 25 Public Fund Survey dated July 3, 2014 Excel spreadsheet containing demographic data for retirees by city (obtained from Data Room, index 3.6) City Objection Hearsay; speculative; Speculation, foundation Foundation No Objection No Objection No Objection Hearsay Relevance Adopts City’s Objection 330 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 341 of 393 No. 1042 1043 1044 1045 Bates Number Deposition Court Description Exhibit Docket Number No. (if applicable) Curriculum Vitae of William Fornia, Appendix 1 to the Expert Report of William B. Fornia, FSA, dated July 29, 2014. Nicholl Letter from the Official Exhibit 5 Committee of Retirees to All Retirees Nicholl Firefighters’ Retirement Exhibit 10 Plan of the City of St. Louis dated October 1, 2013 Nicholl Segal: Public Sector Letter Exhibit 11 June 2011 1046 1047 1048 City Objection Hearsay Hearsay No Objection No Objection Hearsay, Relevance Hearsay, Relevance, Rule 403 Hearsay, Relevance Hearsay, Relevance, Rule 403 Chart: Retired Employees Hearsay, Foundation, Hearsay, Residing in Detroit (Fornia Authentication Relevance, Expert Report, p. 3) Foundation Chart: Actuarial Present Hearsay, Foundation, Hearsay, Value of Vested Benefits Authentication Relevance, (Fornia Expert Report, p. 5) Foundation Chart: Impact of ASF on Hearsay, Foundation, Hearsay, Recovery Percentages Authentication Relevance, (Fornia Expert Report, p. 9) Foundation 331 13-53846-swr Doc 7060 Retiree Committee Objection11 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 342 of 393 No. 1049 1050 1051 1052 Bates Number Deposition Court Description Exhibit Docket Number No. (if applicable) Chart: Milliman as Actuary for Certain Retirement Systems (Fornia Expert Report, p. 12) Chart: Claim Amounts and Recovery Percentages based on Actuarially Assumed Rate of Investment Return (Fornia Expert Report, p. 15 – typo corrected) Chart: Recovery Percentages: DGRS (Fornia Expert Report, p. 18) Chart: Recovery Percentages: DPFRS (Fornia Expert Report, p. 19) City Objection Hearsay, Foundation, Hearsay, Authentication Relevance, Foundation Hearsay, Foundation, Hearsay, Authentication Relevance, Foundation Hearsay, Foundation, Hearsay, Authentication Relevance, Foundation Hearsay, Foundation, Hearsay, Authentication Relevance, Foundation 332 13-53846-swr Doc 7060 Filed 08/25/14 Retiree Committee Objection11 Entered 08/25/14 22:18:03 Page 343 of 393 No. 1053 1054 Bates Number Deposition Court Description Exhibit Docket Number No. (if applicable) Excerpts from deposition transcript of Glenn Bowen Excerpts from deposition transcript of Cynthia Thomas City Objection Retiree Committee Objection11 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay Adopts City’s Objection 333 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 344 of 393 Adopts City’s Objection No. Bates Number 1055 1056 REE0000707 2 Deposition Court Description Exhibit Docket Number No. (if applicable) Excerpts from deposition transcript of Alan Perry Liability Comparison to Milliman City Objection Retiree Committee Objection11 Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All objections in the transcript are incorporated by reference; hearsay No Objection Adopts City’s Objection No Objection The Ad Hoc COPs Holders reserve the right to introduce into evidence any exhibit identified by any other party. 334 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 345 of 393 ATTACHMENT H UAW’S CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST The UAW hereby identifies the following individuals that it will call as fact witnesses at the Confirmation Hearing. 1 Cynthia Thomas 2 Joe Anne G. Mondowney 3 Laurie Stuart The UAW hereby identifies the following individuals that it may call as fact witnesses at the Confirmation Hearing. 1 Michael J. VanOverbeke 2 Jack Dietrich 3 Evan Miller 335 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 346 of 393 EXHIBIT LIST Exhibit Number Description Excerpts from the transcript of the July 16, 2014 deposition of Jo Anne G. 8001 Mondowney Excerpts from the transcript of the July 8002 15, 2014 deposition of Cynthia Thomas Detroit Library Commission (“DLC”) UAW Skilled Trades Unit collective 8003 bargaining agreement DLC-UAW Professional Organization of Librarians Unit collective bargaining 8004 agreement Objections (all objections are from the City of Detroit) Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All Objections in the transcript are incorporated by reference; hearsay Improper exhibit. Deposition designations are being handled separately pursuant to stipulation. All Objections in the transcript are incorporated by reference; hearsay No Objection No Objection 336 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 347 of 393 Exhibit Number 8005 8006 8007 8008 8009 8010 8011 8012 8013 8014 Description DLC-UAW Association of Professional Librarians Unit collective bargaining agreement May 6, 2014 City of Detroit Objections and Responses to UAW Interrogatories May 8, 2014 General Retirement System of the City of Detroit (“GRS”) Responses and Objections to UAW Interrogatories June 30, 2013 GRS Annual Actuarial Valuation June 30, 2013 GRS Pension Plan Financial Report Excerpt from November 19, 2013 minutes of DLC meeting June 2014 GRS Informational Meeting presentation slides “Detroit Library Commission” page from DLC website June 30, 2011 Detroit Public Library Retiree Health Care Plan Actuarial Valuation Report Detroit Public Library “Pension Contributions to GRS, July 2007 to January 2014” document 8015 “Detroit Public Library Summary of Objections (all objections are from the City of Detroit) No Objection No Objection No Objection No Objection No Objection Hearsay, Incomplete document Hearsay Hearsay No Objection Foundation, Hearsay Hearsay 337 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 348 of 393 Exhibit Number 8016 8017 8018 8019 8020 8021 Description Historical Pension/Employees Benefits Documents” June 30, 2013 Detroit Public Library Financial Statements “Library Legislation” December 30, 2013 “Important Retiree Health Plan Information” notice June 29, 2014 UAW grievances against Library re pension changes August 8, 2014 City Response to UAW Supplemental Discovery Requests Gabriel Roeder Smith & Company’s June 30, 2012 Valuation Report 8022 Historical Library Financial Schedule Library Participant ASF Recoupment 8023 Data Library GRS Contributions Under Plan of 8024 Adjustment Objections (all objections are from the City of Detroit) No Objection No Objection No Objection Hearsay No Objection No Objection Hearsay; Incomplete document; image differs from produced version No Objection No Objection 338 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 349 of 393 ATTACHMENT I WAYNE COUNTY’S CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST Wayne County, Michigan, a Michigan Constitutional corporation, a party-in-interest in this case, by and through its County Executive, Robert A. Ficano (“Wayne County”), states that it may call the following fact witnesses at the Confirmation Hearing: 4. Solon Phillips, Wayne County Deputy Chief of Staff to Wayne County Executive; 5. Kenneth Kucel, Deputy Director, Public Services; 6. Kelly Cave, Director, Water Quality Management Division; 7. Vyto Kaunelis, OHM Advisors, advisor to City with respect to DWSD capital improvements; 8. Any rebuttal witnesses; 9. Any witness necessary to authenticate any documents; and, 10. Any witness listed by any other party. Wayne County reserves the right to amend its witness list as may be necessary. 339 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 350 of 393 340 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 351 of 393 ATTACHMENT J OAKLAND COUNTY’S CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST Oakland County hereby identifies the following individuals that it will call as expert witnesses at the Confirmation Hearing: 1. Michael Nadol, Managing Director, Public Financial Management, Inc William Kriss Andrews, Managing Director, Alderney Advisors, LLC Daniel Hartman, Managing Director, Public Financial Management, Inc. Joseph Esuchanko, Actuarial Service Company, PC William Stannard, Managing Director, Public Financial Management, Inc 2. 3. 4. 5. Oakland County hereby identifies the following individuals that it may call as witnesses at the Confirmation hearing: 1. 2. Thomas Terry, CEO, The Terry Group - expert Robert Daddow, Deputy County Executive, Oakland County - fact 341 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 352 of 393 3. 4. Sidney Lockhart, Assistant Chief Engineer, Oakland County - fact Jason Matteo, Chief Engineer, Wastewater Services, Macomb County - fact Oakland County Exhibit List With Noted Objections Exhibit Number 6001 Date Exhibit Description 2013 Wastewater Needs Assessment Study 08/00/2013 (DWSD) Pre-Final Draft Objection No Objection Accessed 2014 Bureau of Labor Statistics, Consumer Price Index (CPI): All Urban Consumers (Detroit-Ann ArborFlint, MI) No Objection Accessed 2014 Bureau of Labor Statistics, State and Area Employment, Hours, and Earnings (by MSA and industry) No Objection 2/21/2014 4/15/2014 Chapter 9 Plan for the Adjustment of Debts of the City of Detroit CIP Monthly Executive Status Report No Objection No Objection 6006 3/25/2014 Citigroup Global Markets, Response to the Request for Proposal for Underwriting Services No Objection 6007 City of Detroit CAFR for the Fiscal Year Ended 11/18/2009 6/30/2008 No Objection 6002 6003 6004 6005 342 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 353 of 393 Exhibit Number Date Exhibit Description Objection 6008 5/28/2010 City of Detroit CAFR for the Fiscal Year Ended 6/30/2009 No Objection 6009 City of Detroit CAFR for the Fiscal Year Ended 12/17/2010 6/30/2010 No Objection 6010 City of Detroit CAFR for the Fiscal Year Ended 12/22/2011 6/30/2011 No Objection 6011 City of Detroit CAFR for the Fiscal Year Ended 12/28/2012 6/30/2012 No Objection 6012 6/30/2014 City of Detroit CAFR for the Fiscal Year Ended 6/30/2013 No Objection 1/24/2007 Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2007/08 water and sewerage system budgets and rates No Objection 1/23/2008 Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2008/09 water and sewerage system budgets and rates No Objection 6013 6014 343 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 354 of 393 Exhibit Number 6015 6016 6017 6018 Date Exhibit Description Objection 2/25/2009 Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2009/10 water and sewerage system budgets and rates No Objection 2/24/2010 Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2010/11 water and sewerage system budgets and rates No Objection 2/23/2011 Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2011/12 water and sewerage system budgets and rates No Objection 2/22/2012 Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2012/13 water and sewerage system budgets and rates No Objection 344 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 355 of 393 Exhibit Number 6019 6020 6021 6022 Date 2/27/13 4/17/2014 Exhibit Description Objection Letter from City of Detroit Water and Sewerage Department re Board of Water Commissioners public hearing presentations to Detroit City Council on proposed FY 2013/14 water and sewerage system budgets and rates Conway McKenzie spreadsheets with DWSD Conway McKenzie spreadsheets with DWSD No Objection No Objection No Objection Detroit Free Press, “Can Macomb County afford separate water-sewer system? Studies under way” Hearsay; Speculation; Relevance 6023 6/24/2014 6024 9/24/2013 Detroit Free Press, “Grosse Point Park may go it alone with $15M water plant” DWSD 10 Year CIP, OHM Advisors (“OHM Report”) 2/26/2014 06/00/14 DWSD Asset Management Program presentation (EMA) DWSD Comprehensive Water Master Plan Hearsay No Objection 10/2/2013 1/13/2014 2/18/2014 5/19/2014 6/17/2014 DWSD Draft 10-Year Business Plan (Conway MacKenzie) DWSD Finance Committee Binder DWSD Finance Committee Binder DWSD Finance Committee Binder DWSD Finance Committee Binder No Objection No Objection No Objection No Objection No Objection 6025 6026 6027 6028 6029 6030 6031 Hearsay; Speculation; Relevance No Objection 345 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 356 of 393 Exhibit Number Date 6032 7/14/2014 6033 7/17/2014 6034 6035 6036 Exhibit Description DWSD Finance Committee Binder DWSD Financial Feasibility report (Draft) DWSD Preliminary Audit Results Year ended 5/19/2014 June 30, 2013 3/13/2013 DWSD Root Cause Committee Final Report 10/00/2003 DWSD Wastewater Master Plan Objection No Objection No Objection No Objection No Objection No Objection 6037 DWSD's' current rate schedules (www.dwsd.org) No Objection 6038 Email from T. Buckles to C. Porter et al. re: NonRevenue Flows (WTPs Meter Project Follow-up), attaching Water Supply System Sales Analysis Historical Hearsay; Foundation Evaluation of Recent DWSD Capital Improvement Plan Projections by FK Engineering Associates ("FKE Analysis") Expert Report of Daniel J. Hartman Expert Report of Joseph Esuchanko Expert Report of Michael Nadol Expert Report of Thomas Terry Expert Report of William C. "Kriss" Andrews Expert Report of William G. Stannard, P.E. Hearsay; Foundation Hearsay Hearsay Hearsay Hearsay Hearsay Hearsay 6039 6040 6041 6042 6043 6044 6045 8/6/2014 7/24/2014 346 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 357 of 393 Exhibit Number Date Exhibit Description Objection 6046 6047 Federal Reserve Bank of Philadelphia, Survey of 5/16/2014 Professional Forecasters, Second Quarter release 12/12/2013 Fitch Ratings, “2014 Water and Sewer Medians” 6048 Fitch Ratings, “Fitch Maintains Watch Negative on Detroit, Michigan’s Water & Sewer Revs” Hearsay 6049 Corrected Fifth Amended Plan for the Adjustment of Debts of City No Objection 6050 5/5/2014 Fourth Amended Chapter 9 Plan for the Adjustment of Debts of the City of Detroit (with exhibits) No Objection 6051 5/5/2014 Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit No Objection 6052 ITWG Report - Response to DWSD 10-Year 12/20/2013 Capital Improvement Plan (Draft - Confidential) 6053 6054 5/30/2014 Hearsay; Relevance Hearsay Hearsay; Foundation 4/1/2014 Karegnondi Water Authority, Water Supply System Bonds (Karegnondi Water Pipeline), Series 2014A Official Statement Hearsay; Relevance 6/29/2012 Letter from S. McCormick to W. Creal re: Updated Evaluation of City of Detroit Financial Capability No Objection 347 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 358 of 393 Exhibit Number Date Exhibit Description Objection 4/17/2014 Macomb Daily, “Macomb County eyes own Water/Sewer Department” 6056 4/14/2014 Memorandum from Bart Foster, The Foster Group, to Nicolette Bateson, “FY2014-15 Detroit Retail Rate Recommendations” No Objection 6057 Moody’s Investors Service, “Rating Update: Moody’s confirms Detroit’s (MI) Water Enterprise revenue ratings at B1 senior lien, B2 second lien, 11/19/2013 outlook negative “ Hearsay 6055 6058 6059 6060 6061 6062 6/5/2014 Hearsay; Relevance; Speculation Oakland County Water Resources Commissioner, Oakland County, MI “Report on Water Supply and Wastewater Independence” Hearsay OHM Report to ASI Analysis - Simple Bridge Hearsay; Foundation 3/13/2014 Phase 1 Interim Report – Priorities for 2015 to 2020 – Draft Report by CDM Smith prepared under the Water Master Plan Update (DWSD Contract No. CS-1528) No Objection 2/18/2014 Program to Address Delinquent Accounts, Darryl A. Lattimer memo No Objection 7/24/2014 Review of the DWSD Capital Improvement Programs by Applied Science, Inc. (“ASI Analysis”) Hearsay; Foundation 348 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 359 of 393 Exhibit Number Date 6063 7/15/2014 Exhibit Description SEMCOG, 2040 Regional Forecast Report 6064 6/00/2002 SEMCOG, Historical Population and Employment by Minor Civil Division, Southeast Michigan Hearsay 6065 SEMCOG, Population and Household Estimates 12/00/2012 for Southeast Michigan Hearsay 6066 SEMCOG, Southeast Michigan 2040 Forecast 04/00/2012 Summary, Revised Hearsay 6067 SEMCOG, Strategic Investment in Water and 02/00/2014 Sewer Infrastructure Hearsay Objection Hearsay Sewage Disposal System Revenue and Revenue Refunding Bonds, Series 2012(A) No Objection 6069 Supplement - Summary Comparison (Andrews Dep. Ex. 6) Hearsay 6070 Late 2013 TM-13: Water Treatment Plant Needs Assessment (CDMSmith) No Objection 6071 U.S. Census Bureau, 2012 American Community Survey (Detroit city, and counties comprising 00/00/2012 Detroit MSA) No Objection 6072 U.S. Census Bureau, Census 2000 and 1990 (Ranking Tables for Population of Metropolitan 00/00/2000 Statistical Areas) No Objection 6068 6/20/2012 349 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 360 of 393 Exhibit Number 6073 Date 2000 & 2010 Exhibit Description 6074 U.S. EPA, Combined Sewer Overflows, Guidance for Financial Capability Assessment and Schedule 00/00/1997 Development U.S. Census, 2000 and 2010 Objection No Objection No Objection 6/5/2014 Water Supply and Wastewater Independence Report, Applied Science, Inc., Draft Hearsay; Foundation 6076 1/31/2003 Water Supply System Revenue and Revenue Refunding Bonds, Series 2003-D No Objection 6077 Water Supply System Revenue and Revenue 12/20/2011 Refunding Bonds, Series 2011-A, 2011-B, 2011-C No Objection 6075 6078 6079 6080 6081 6082 9/9/2011 Opinion and Order Denying Without Prejudice the City of Detroit's Motion to Dismiss Relevance 6/30/2013 City of Detroit Water Fund - Basic Financial Statements, prepared by KPMG No Objection 6/30/2013 City of Detroit Sewage Disposal Fund - Basic Financial Statements, prepared by KPMG No Objection 8/29/1984 5/5/1986 Agreement for Use of Certain Detroit Sewers for the Evergreen-Farmington District with Exhibit A - Map of Area with related correspondence/amendments Water Service Agreement No Objection No Objection 350 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 361 of 393 Exhibit Number Date Exhibit Description Wastewater Disposal Agreement with related correspondence/amendments/summary 6083 2/5/1968 6084 Evergreen-Farmington Sewage Disposal Agreement with related 12/30/1958 correspondence/amendments/resolutions/contracts Water Service Agreement re: Farmington Township with related correspondence/amendments/resolutions 6085 5/6/1963 6086 Water Service Contract with related meeting 11/20/2009 minutes/resolutions Water Service Agreement re: Keego Harbor with related correspondence Objection No Objection No Objection [Duplicative - this an exhibit to 5/5 Disclosure Statement] No Objection [Duplicative - this an exhibit to 5/5 Disclosure Statement] No Objection 6087 6/2/1966 No Objection 6088 Wastewater Disposal Services Contract - Oakland - Macomb Interceptor Drain Drainage District with 10/22/2009 related correspondence No Objection 6089 DWSD Current and Historical Financial Infomration No Objection 6090 DWSD Financial Projections No Objection 6091 Article - Detroit falls apart: Another giant sinkhole big enough to swallow a car appears in blighted city Hearsay; Speculation; Relevance 5/14/2014 351 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 362 of 393 ATTACHMENT K THE MACOMB PARTIES’ CONSOLIDATED (1) WITNESS LIST AND (2) EXHIBIT LIST The Macomb Parties hereby identify the following individual that they will call as a fact witness at the Confirmation Hearing: 1. Jason Matteo, Chief Engineer—Wastewater Services, Macomb County Public Works Office The Macomb Parties hereby identify the following individuals that they may call as fact witnesses at the Confirmation Hearing: 1. 2. 3. 4. 5. 6. 7. 8. Sue F. McCormick Nicolette Bateson Bart Foster Cynthia Thomas Kevyn D. Orr Kenneth A. Buckfire Charles M. Moore Gaurav Malhotra 352 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 363 of 393 9. 10. 11. 12. 13. 14. Glenn D. Bowen Vyto Kaunelis Lee Donner James Doak Judith Kermans, Gabriel Roeder Smith Mayor Mike Duggan 353 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 364 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5000 Date Bates Begin Bates End Description 5/5/2014 Claim No. 3683 MIDDD Proof of Claim, Claim No. 3683 5001 5/5/2014 Docket No. 4391 5002 5/5/2014 Docket No. 4392 5003 5/12/2014 Docket No. 4636 5004 5/26/2014 Docket No. 5034 Objections Fourth Amended Disclosure Statement with Respect to Fourth Amended Plan for the Adjustment of Debts of the City of Detroit and related exhibits Fourth Amended Plan for the Adjustments of Debts of the City of Detroit Objection of County Of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, and The Macomb Interceptor Drain Drainage District To Fourth Amended Plan For The Adjustment of Debts of The City of Detroit and The Assumption of Sewer Contracts Consolidated Reply to Certain Objection to Confirmation of Fourth Amended Plan for the Adjustment of Debts of the City of Detroit 354 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 365 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5005 Date Bates Begin Bates End 6/16/2014 5006 6/30/2014 Docket No. 5692 5007 7/21/2014 Docket No. 6179 5008 7/29/2014 Docket No. 6379 5009 8/12/2014 Docket No. 6666 5010 9/30/2009 Docket No. Docket No. Description Objections Detroit's Identification of 30(b)(6) witnesses Brief In Support of Standing of County Of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, To Object To Fourth Amended Plan For The Adjustment of Debts of The City Of Detroit Declaration of Michael J. Paque Regarding the Solicitation and Tabulation of Votes On, and the Results of Voting with Respect to, Fourth Amended Plan for the Adjustment of Debts of the City of Detroit Corrected Fifth Amended Plan for the Adjustment of Debts of the City of Detroit and related exhibits Supplemental Objection of County Of Macomb, Michigan, By and Through Its County Agency, The Macomb County Public Works Commissioner, and The Macomb Interceptor Drain Drainage District To Fifth Amended Plan For The Adjustment of Debts of The City of Detroit and The Assumption of Sewer Contract Macomb-OMI Agreement 355 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 366 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5011 Date Bates Begin Bates End 10/22/2009 5012 5692, Pg. 189 MCOPW01 4235 McCormick Exhibit No. 35 5692, Pg. 207 MCOPW01 4251 Description Objections OMI-Detroit Agreement DWSD Fact Sheet Bylaws for the Detroit Water and Sewerage Department Board of Water Commissioners (including District Court orders attached thereto and incorporated therein) (Publically available at: DWSD.org) City Charter (Publically available at: http://www.detroitmi.gov/Portals/0/docs/legis lative/cityclerk/calendar_2011/Charter%20C ommission/Charter%20Word%20ver%20in% 20pdf%20file_%2012_1Word.pdf ) 5013 5014 5015 8/18/1975 5016 5/1/1978 Case No. 77-cv71100, Docket No. 2376-1 Case No. 77-cv- Documents filed in United States v. City of Detroit, et. al. (the “Clean Water Act Case”) regarding City’s Equity Stake, filed 8/8/2011 Report and Recommendation of the Masters filed in the Clean Water Act Case on 356 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 367 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date 5017 9/9/2011 5018 11/2/2011 5019 11/4/2011 5020 Bates Begin Bates End Description 71100, Docket No. 2376-2 Case No. 77-cv71100, Docket No. 2397 Case No. 77-cv71100, Docket No. 2410-1 (Orr Exhibit No. 2) Case No. 77-cv71100, Docket No. 2410 8/8/2011 Objections Opinion & Order Denying without Prejudice the City of Detroit’s Motion to Dismiss in the Clean Water Act Case Letter to Ottenwess re DWSD Root Cause Committee filed in the Clean Water Act Case Order adopting plan of Root Cause Committee filed in the Clean Water Act Case NPDES Permit No. MI0022802 (Publically available at: http://www.dwsd.org/downloads_n/about_dw sd/npdes/dwsd_wwtp_npdes_permit.pdf ) 3/1/2013 357 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 368 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5021 Date Bates Begin Bates End 3/27/2013 5023 3/13/2013 5024 3/26/2013 5025 12/15/2010 5026 3/8/2013 Objections Administrative Consent Order No. ACO00131 between DWSD and the Michigan Department of Environmental Quality, Water Resources Division (Publically available at: http://www.michigan.gov/documents/deq/deq -wrd-npdes-DSWD-ACO_415429_7.pdf ) 7/8/2011 5022 Description Case No. 77-cv71100, Docket No. 2528 (Orr Exhibit No. 4) MCOPW00 6572 Opinion & Order terminating / closing the Clean Water Act Case MCOPW00 6582 Fausone to Ottenwess enclosing Root Committee Final Report The City objects on POA000394 POA000394 Doak to Headen re Root Cause Committee these grounds: 95 97 Report hearsay; incomplete First Superseding Indictment, United States The City objects on of America v. Kilpatrick, et al., Case No. 10- these grounds: 20403 relevance Jury Verdict Forms, United States of America The City objects on v. Kilpatrick, et al., Case No. 10-20403 these grounds: 358 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 369 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5027 2/15/2012 5028 8/14/2013 5029 8/13/2013 5030 10/2/2013 5031 10/2/2013 POA002950 17 5032 10/2/2013 POA001071 17 5033 January 2014 MCOPW01 3542 5034 January 2014 MCOPW01 3526 5035 4/7/2014 MCOPW00 0392 POA 0003008 POA000301 2 POA002950 13 Description Objections relevance Fourth Superseding Indictment, United States The City objects on of America v. Kilpatrick, et al., Case No. 10- these grounds: 20403 relevance POA000030 Email from Sedlack re Discussion Draft of 09 DWSD Term Sheet POA000030 GLWA Term Sheet 15 POA002950 Email from Sedlack re DWSD Revised 14 Discussion Draft of Lease Discussion Draft Agreement for Lease, POA002950 Operation and Maintenance of Water Supply 61 and Sewage Disposal Systems between the City of Detroit and GLWA POA001071 DRAFT Analysis of New Water/Sewer 66 Authority MOU re the Formation of the Great Lakes MCOPW01 Water and Sewer Authority (Final Review 3550 Draft) Appendix to MOU re the Formation of the MCOPW01 Great Lakes Water and Sewer Authority 3541 (Final Review Draft) MCOPW00 Request for Information for Potential 0412 Operators of DWSD 359 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 370 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5036 12/20/2013 POA000435 POA000436 The Inter-County Technical Working Group 61 18 Report 5037 9/24/2013 5038 4/15/2014 5039 12/18/2013 5040 12/4/2013 5041 12/4/2013 5042 12/18/2013 5043 7/9/2014 5044 8/29/2013 5045 11/18/2013 POA003852 81 POA003196 90 POA003367 31 POA000628 77 POA000629 46 POA003366 92 POA003853 26 POA003197 00 POA003367 72 POA000629 18 POA000629 84 POA003367 30 Description Objections The City objects on these grounds: Hearsay OHM Capital Needs Plan CIP Monthly Executive Status Report FY 2015 Water Supply System CIP FY 2015 Water Supply System CIP FY 2015 Sewage Disposal System CIP FY 2015 Sewage Disposal System CIP Amended FY 2015 Sewage Disposal System CIP (Publically available at: http://www.dwsd.org/downloads_n/about_dw sd/cip/sewer_fy_2015_cip_bowc_approved_ 2013-12-18.pdf ) MCOPW00 5030 POA003218 76 MCOPW00 Kaunelis to Matteo re DWSD 10 Yr CIP 5030 POA003218 DWSD CIP Comparison 1/13 to 1/14 76 360 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 371 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End Description Objections POA003218 POA003218 Water Supply System CIP Observations 70 74 5046 5047 December 2013 5048 3/18/2013 5049 April 2014 5050 6/26/2014 5051 October 2012 5052 November 2013 5053 2/7/2012 5054 9/18/2013 The City objects on POA006041 POA006041 NASRA Issue Brief, updated December 2013 these grounds: 57 61 Hearsay The City objects on POA006008 POA006008 NASRA Issue Brief, updated March 2013 these grounds: 84 88 Hearsay Perry The City objects on Exhibit No. NASRA Issue Brief, updated March 2014 these grounds: 6 Hearsay Bowen The City objects on Exhibit No. Public Fund Survey these grounds: 14 Hearsay Bowen Ex. Milliman 2012 Public Pension Funding Study 5 October 2012 Perry Exhibit No. Milliman 2013 Public Pension Funding Study 6 Perry Milliman California State Teachers’ Exhibit No. Retirement System Experience Analysis 10 Perry Milliman Oregon Public Employees Exhibit No. Retirement System 2012 Experience Study 361 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 372 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5055 December 2005 5056 September 2013 5057 5/1/2011 5058 6/30/2007 5059 6/30/2008 5060 6/30/2012 5061 6/30/2013 5062 Undated 5063 2/17/2009 11 Terry Exhibit No. 2 Bowen Exhibit No. 20 Bowen Exhibit No. 21 POA001295 18 POA000448 37 POA002757 94 Bowen Exhibit No. 22 POA006028 84 Kermans Exhibit No. 5 Description Objections Actuarial Standards Board Risk Classification Actuarial Standards Board Selection of Economic Assumptions for Measuring Pension Obligations Actuarial Standards Board Measuring Pension Obligations and Determining Pension Plan Costs or Contributions POA001295 GRS Actuarial Valuation 66 POA000448 GRS Actuarial Valuation 85 POA002758 GRS Actuarial Valuation 46 GRS Actuarial Valuation POA006028 GRS/PFRS Actuarial Assumed rates of return 84 / Calendar rates of return City of Detroit General Retirement System 5- The Retirees’ year Experience Study July 1, 2002 through Committee objects June 30, 2007 on these grounds: 362 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 373 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End Description Objections Relevance, Hearsay, Rule 403 3/6/2013 POA006264 POA006264 GRS Meeting Materials 47 66 5065 8/2/2013 Thomas Exhibit No. 8 5066 7/6/2012 5067 7/18/2012 5068 11/16/2012 5069 1/28/2013 5070 4/18/2013 5071 5/20/2013 5072 6/3/2013 5073 6/14/2013 5064 POA002605 05 POA002610 17 POA002602 37 POA002586 85 POA002219 57 POA002220 46 POA002600 55 POA002219 98 5 Questions with Cynthia Thomas, DRS POA002605 22 POA002610 19 POA002602 42 POA002586 95 POA002219 61 POA002220 52 POA002600 63 POA002220 17 The Retirees’ Committee objects on these grounds: Hearsay, Rule 403 Milliman to Detroit re Pension Milliman to Andrews re Phase 2 Assessment Milliman to Andrews re DGRS Simple Projection 2012 to 2017 Milliman to Andrews re DGRS Simple Projection CET Changes Milliman to Miller re Adjusted Funded Status Milliman to Miller re DGRS Simple 10 Yr Projection Milliman to Miller re DGRS Simple 10 Yr Projection Milliman to Miller re DGRS Simple 10 Yr Projection 363 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 374 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5074 10/3/2013 5075 10/9/2013 5076 10/9/2013 5077 11/4/2013 5078 11/4/2013 5079 11/19/2013 5080 11/26/2013 5081 12/7/2013 5082 12/18/2013 5083 12/19/2013 5084 1/8/2014 5085 1/9/2014 POA002601 93 POA006265 50 POA006265 51 POA002602 54 Description Objections POA002602 12 POA006265 50 POA006265 51 POA002602 60 Milliman to Miller re DGRS Simple 10 Yr Projection Milliman Expected Return Model, Assumptions as of June, 30 2012 Milliman Expected Return Model, Assumptions as of June, 30 2012 Milliman Ltr re Rec Investment Return Assumption as of June 30, 2013 for DGRS Milliman to Miller re Recommended POA002603 POA002603 Investment Return Assumption as of June 30, 02 08 2013 for DPFRS POA002602 POA002602 Milliman to Miller re DGRS Rough Plan 70 83 Termination Estimate POA002602 POA002602 Milliman to Miller re DGRS Est Liability 47 53 POA002603 POA002603 Milliman to Miller re DGRS Est Liability 56 62 POA002603 POA002603 Milliman to Miller re DGRS Est Liability 45 55 POA002603 POA002603 Milliman to Miller re DGRS Est Liability 71 79 POA002587 POA002587 Milliman to Miller re DGRS Est Liability 17 29 POA002586 POA002586 Milliman to Miller re DGRS Unfunded 364 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 375 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5086 1/16/2014 5087 1/16/2014 5088 2/28/2014 5089 2/28/2014 5090 3/6/2014 5091 3/28/2014 5092 3/28/2014 5093 3/31/2014 5094 5/5/2014 5095 4/8/2014 5096 4/10/2014 96 POA002587 00 POA002587 48 POA002589 56 POA002590 01 POA002604 43 POA002592 55 POA002592 77 POA002592 45 POA002599 86 Description Objections 99 POA002587 08 POA002587 56 POA002589 66 POA002590 11 POA002604 47 POA002592 65 POA002592 87 POA002592 54 POA002600 02 Liability Milliman to Miller re DWSD Estimated Emp Contr 13-23 Milliman to Miller re DGRS 10 Yr Dollar Payments Milliman to Miller re DWSD Est Emp Contr 13 to 23 Milliman to Miller re DGRS 10 Yr Dollar Payments Milliman Memo re Proposed Benefit Modeling Milliman to Miller re DWSD Estimated Employer Contr 13-23 Milliman to Miller re DGRS 10 Yr Dollar Payments Milliman to Miller re DWSD Estimated Employer Contr 13-23 Milliman Ltr re DPFRS Individual Claim Allocation Milliman to Miller re Stochastic Modeling of POA002594 POA002594 Hypothetical Crediting Rate Formulas on 17 30 Annuity Savings Fund Balances POA002595 POA002595 Milliman to Miller re DGRS Estimated 44 57 Liability 6/30/14 365 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 376 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5097 5098 5099 5100 5101 5102 5103 5104 5105 5106 5107 5108 Date Bates Begin Bates End POA002594 76 POA002595 4/17/2014 94 POA002593 4/25/2014 71 POA002599 4/25/2014 01 POA002599 5/5/2014 32 POA002598 5/7/2014 96 POA007272 6/3/2014 36 POA007004 6/10/2014 64 POA007272 6/10/2014 67 POA007272 6/10/2014 99 POA007273 7/22/2014 51 POA004149 6/22/2012 43 4/14/2014 POA002594 99 POA002596 05 POA002593 94 POA002599 10 POA002599 50 POA002599 24 POA007272 66 POA007004 95 POA007272 98 POA007273 30 POA007273 88 POA004150 28 Description Objections Milliman to Miller re DGRS Estimated Liability 70% Funded Milliman Ltr re DGRS Actuarial Accrued Liability as of June 30, 2013 Milliman to Miller re DGRS Estimated Emp Contr 2014-2015 Milliman Ltr reDGRS Milliman Ltr re DGRS Individual Claim Allocation Milliman to Miller re Estimated funded status 2033 2043 (series of letters) Milliman letter re DGRS Est Emp Contr 2014-2015 to 2022-2023 Milliman DGRS Est Emp Contr Milliman letter re DGRS Est Emp Contr 2014-2015 to 2022-2023 Milliman letter re DGRS Est Emp Contr Milliman letter re DGRS Est Funded Status and Unfunded Liability in 2023 N. Foster to B. Foster re OS Tables The City does not object but states 366 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 377 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End Description Objections that the document is incomplete and should include attachments 5109 5110 5111 5112 5113 5114 5115 5116 5117 POA002455 POA002455 City of Detroit Sewage Disposal Fund Basic 6/30/2012 04 41 Financial Statements September 2012 February 2013 March 2013 5/12/2013 6/14/2013 10/2/2013 POA000637 40 POA000423 78 POA002317 37 POA006497 26 POA002158 82 POA001070 44 POA000638 18 POA000423 95 POA002317 55 POA006497 69 POA002160 15 POA001071 16 Competitive Assessment & Gap Analysis The City objects on these grounds: Hearsay Materials re Assessment of City Assets Investment Policy Statement Review City of Detroit Fin and Operating Plan City of Detroit Proposal for Creditors DWSD 10 Yr Business Plan City of Detroit: DWSD Oakland County OAK00051 OAK00051 Business Issues Memo Conway/Buckfire 10/18/2013 34 39 Response POA000103 POA000103 Haggard to Daddow re Conway Buckfire 10/21/2013 34 44 reports The Retirees’ Committee objects 367 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 378 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End Description Objections on these grounds: Hearsay 5118 5119 5120 5121 5122 5123 December OAK00020 2013 64 POA001162 12/4/2013 71 OAK00096 1/2/2014 80 MCOPW02 2/25/2014 1313 OAK00020 68 POA001162 72 OAK00097 05 MCOPW02 1327 Analysis of DWSD Savings Fox to Buckfire re DWSD Opportunity United Water Comparison of DWSD Frameworks DWSD County Business Plan Due Diligence Process POA005574 POA005574 3/27/2014 42 47 Email Communication POA003375 POA003375 4/1/2014 57 59 Bateson to Foster re files 5124 5125 5126 OAK00109 4/17/2014 89 POA002705 5/1/2014 85 5/30/2014 Foster OAK00110 08 Oakland County to Orr re Authority POA002705 91 DWSD Debt Restructuring Summary Fitch Maintains Watch Negative on Detroit The City objects on these grounds: Hearsay The City objects on these grounds: Hearsay The City and the Retirees’ Committee objects on these grounds: Hearsay The City objects on 368 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 379 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5127 5128 5129 5130 5131 5132 5133 Date Bates Begin Bates End Exhibit No. 6 Nadol Exhibit No. 6/10/2014 7 Bateson Exhibit No. 7/14/2014 7 Orr Exhibit 7/17/2014 No. 18 Mayor Duggan Exhibit No. 7/29/2014 12 POA006789 Undated 11 POA007066 Undated 03 Docket No. 1; Bankr. 11/8/2013 E.D. Mich. No. 1305310-swr Description Objections these grounds: Hearsay Proposed FY 2014-15 DWSD Rates and Charges BOC Fin Comm Agenda The Foster Group Feasibility Report Detroit News Web Page "Orr Gives Control of Detroit's Water Department to Mayor" POA006789 Draft Summary of Proposal Responses of 16 Discussions - Goldman - Citi-Barclays POA007066 11 40 Yr projections as updated Ambac Assurance Corporation Complaint The City objects on these grounds: Hearsay; Relevance; Foundation The City objects on these grounds: Relevance 369 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 380 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5134 5135 5136 5137 5138 Date Bates Begin Bates End 11/8/2013 11/8/2013 11/8/2013 11/8/2013 11/8/2013 Docket No. 3; Bankr. Court Mich. No. 1305310-swr Docket No. 4; Bankr. Court Mich. No. 1305310-swr Docket No. 5; Bankr. Court Mich. No. 1305310-swr Docket No. 6; Bankr. Court Mich. No. 1305310-swr Docket No. 7; Bankr. Court Mich. No. 13- Description Objections Exhibit A – City of Detroit Proposals to Voters The City objects on these grounds: Relevance Exhibit B – Michigan Constitution of 1963, Article IX, Section 6 The City objects on these grounds: Relevance Exhibit C – Revised Municipal Finance Act The City objects on these grounds: Relevance Exhibit D – The Bond Resolutions The City objects on these grounds: Relevance Exhibit E – The Home Rule City Act The City objects on these grounds: Relevance 370 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 381 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5139 5140 5141 5142 5143 Date Bates Begin Bates End 11/8/2013 11/8/2013 11/8/2013 11/8/2013 11/8/2013 05310-swr Docket No. 8; Bankr. Court Mich. No. 1305310-swr Docket No. 9; Bankr. Court Mich. No. 1305310-swr Docket No. 10; Bankr. Court Mich. No. 1305310-swr Docket No. 11; Bankr. Court Mich. No. 1305310-swr Docket No. 12; Bankr. Court Mich. Description Objections Exhibit F – Local Financial Stability and Choice Act The City objects on these grounds: Relevance Exhibit G – City of Detroit Proposal for Creditors The City objects on these grounds: Relevance Exhibit H-I – Specimens of the AmbacInsured Bonds The City objects on these grounds: Relevance Exhibit H-I – Specimens of the AmbacInsured Bonds The City objects on these grounds: Relevance Exhibit I – The Sale Orders The City objects on these grounds: Relevance 371 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 382 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5144 5145 5146 Date Bates Begin Bates End 11/8/2013 11/8/2013 11/8/2013 5147 11/8/2013 5148 11/8/2013 No. 1305310-swr Docket No. 13; Bankr. Court Mich. No. 1305310-swr Docket No. 14; Bankr. Court Mich. No. 1305310-swr Docket No. 15; Bankr. Court Mich. No. 1305310-swr Docket No. 16; Bankr. Court Mich. No. 1305310-swr Docket No. 23; Bankr. Description Objections Exhibit J – The Ambac Policies The City objects on these grounds: Relevance Exhibit K – The Unlimited Tax Election Act The City objects on these grounds: Relevance Exhibit L – The Uniform Budgeting and Accounting Act The City objects on these grounds: Relevance Exhibit M – State of Michigan Attorney General Opinion The City objects on these grounds: Relevance Exhibit O – City of Detroit Ten-Year Plan The City objects on these grounds: 372 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 383 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5149 5150 5151 Date Bates Begin Bates End 12/9/2013 12/9/2013 12/23/2013 5152 12/23/2013 5153 12/23/2013 Court Mich. No. 1305310-swr Docket No. 53; Bankr. Court Mich. No. 1305310-swr Docket No. 54; Bankr. Court Mich. No. 1305310-swr Docket No. 57; Bankr. Court Mich. No. 1305310-swr Docket No. 66; Bankr. Court Mich. No. 1305310-swr Docket No. Description Objections Relevance Motion to Dismiss Adversary Proceeding – City of Detroit The City objects on these grounds: Relevance Motion to Dismiss Adversary Proceeding – Individual Defendants The City objects on these grounds: Relevance Amended Complaint The City objects on these grounds: Relevance Exhibit I – Specimens of the Ambec-Insured Bonds The City objects on these grounds: Relevance Exhibit M-I – City of Detroit Comprehensive The City objects on 373 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 384 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5154 5155 5156 5157 Date 12/23/2013 12/23/2013 12/23/2013 12/23/2013 Bates Begin Bates End Description Objections 70; Bankr. Court Mich. No. 1305310-swr Docket No. 71; Bankr. Court Mich. No. 1305310-swr Docket No. 72; Bankr. Court Mich. No. 1305310-swr Docket No. 73; Bankr. Court Mich. No. 1305310-swr Docket No. 74; Bankr. Court Mich. No. 1305310-swr Annual Financial Report these grounds: Relevance The City objects on Exhibit N – 2005 Limited Tax Bonds Official these grounds: Statement Relevance Exhibit O-I – 2004 Unlimited Tax Bonds and Limited Tax Bonds Official Statement The City objects on these grounds: Relevance The City objects on Exhibit P-I – City of Detroit Proposed Capital these grounds: Agenda for Fiscal Years 2013-14 Relevance Exhibit Q – Emergency Manager Order No. 12 The City objects on these grounds: Relevance 374 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 385 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5158 5159 5160 5161 5162 Date Bates Begin Bates End 12/23/2013 12/23/2013 1/17/2014 2/11/2014 2/17/2014 Docket No. 75; Bankr. Court Mich. No. 1305310-swr Docket No. 76; Bankr. Court Mich. No. 1305310-swr Docket No. 83; Bankr. Court Mich. No. 1305310-swr Docket No. 89; Bankr. Court Mich. No. 1305310-swr Docket No. 93; Bankr. Court Mich. No. 13- Description Objections Exhibit R – Charter of the City of Detroit The City objects on these grounds: Relevance Exhibit S – City of Detroit Municipal Codes The City objects on these grounds: Relevance Motion to Dismiss Adversary Proceedings The City objects on these grounds: Relevance Response to Motion to Dismiss The City objects on these grounds: Relevance Reply to Opposition to Defendants Motion to Dismiss The City objects on these grounds: Relevance 375 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 386 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5163 Date Bates Begin Bates End 5/14/2014 05310-swr P0A004429 93 5164 9/1/2013 5165 3/10/2014 5166 6/30/2002 5167 6/30/2003 5168 6/30/2004 5169 6/30/2005 Description Objections P0A004430 14 CDM Smith - Water Master Plan Update, dated May 14, 2014 Detroit Water and Sewerage Department, POA007057 POA007064 2013 Needs Assessment for the Detroit 45 14 Collection Systems and WWTP, dated September 2013 Outline of DWSD Responses to Public POA002492 POA002492 Comments re: Proposed FY 2014-15 Water 61 66 and Sewer Rates, dated March 10, 2014 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00003 EXP_00003 Ended June 30, 2002 067 215 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00003 EXP_00003 Ended June 30, 2003 216 378 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00003 EXP_00003 Ended June 30, 2004 379 556 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year 376 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 387 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5170 6/30/2006 5171 6/30/2007 5172 6/30/2008 5173 6/30/2009 5174 6/30/2010 5175 6/30/2011 Description Objections EXP_00003 EXP_00003 Ended June 30, 2005 557 735 City of Detroit, Michigan, Comprehensive Annual Financial Report, For the Fiscal Year Ended June 30, 2006 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00003 EXP_00003 Ended June 30, 2007 736 951 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00003 EXP_00004 Ended June 30, 2008 952 175 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00004 EXP_00004 Ended June 30, 2009 176 396 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00004 EXP_00004 Ended June 30, 2010 397 633 AGMCAGMCCity of Detroit, Michigan, Comprehensive NFPGNFPGAnnual Financial Report, For the Fiscal Year EXP_00004 EXP_00004 Ended June 30, 2011 377 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 388 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # Date Bates Begin Bates End 5176 6/30/2012 5177 6/30/2013 5178 4/2/2014 5179 8/8/2012 5180 3/5/2013 5181 5/28/2014 5182 2/18/2014 Description Objections 634 AGMCNFPGEXP_00004 870 869 AGMCCity of Detroit, Michigan, Comprehensive NFPGAnnual Financial Report, For the Fiscal Year EXP_00005 Ended June 30, 2012 114 Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2013 (248 pages) MCOPW01 MCOPW01 Emails with Office of the Emergency 1730 1740 Manager/Letter to Counties August 8, 2012 EMA Presentation by Director Sue McCormick, Publically available at: http://www.dwsd.org/downloads_n/about_dw sd/ema/ema_presentation_08082012.pdf POA003694 P0A003694 Combined Water and Sewer Financial 7 90 Reports AGMCAGMCLetter from Sue F. McCormick to Detroit NFPGNFPGBoard of Water Commissioners, re: Director's EXP_00000 EXP_00000 Report - May 2014 045 086 Memorandum from Nicolette Bateson to POA002168 POA002168 Board of Water Commissioners Finance 77 80 Committee, re: Preliminary FY 2013 378 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 389 of 393 The Macomb Parties’ Trial Exhibits Trial Exhibit # 5183 Date Bates Begin Bates End 11/5/2013 5184 11/13/2013 5185 10/2/2013 5186 1/13/2014 5187 6/30/2009 5188 6/30/2010 5189 6/30/2011 Description Objections Unaudited Results, dated February 18, 2014 Memorandum from Rate Simplification Work Group to Board of Water POA002196 POA002196 Commissioners, re: Rate Simplification 43 53 Overview of Recommendations, dated November 5, 2013 Critique of Financial Assumptions Underlying the Calculation of Proposed POA002489 POA002489 Lease Payment and Other Related Issues, 78 98 Oakland County, Michigan, dated November 13, 2013 Detroit Water & Sewerage Dept., Analysis of OAK00139 OAK00140 New Water/Sewer Authority, dated October 80 29 2, 2013 Email from Craig Hupp to Kenneth A. OAK00095 OAK00095 Buckfire, copying others, Re: DWSD Term 52 70 Sheet Bodman Draft January 13.DOCX (including attachment) POA000448 POA000449 GRS Actuarial Valuation 86 35 POA000449 POA000449 GRS Actuarial Valuation 36 86 POA000449 POA000450 GRS Actuarial Valuation 87 36 The City objects on these grounds: Hearsay The City objects on these grounds: Hearsay 379 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 390 of 393 EXHIBIT 2 Notice of Motion and Opportunity to Object [Not Required] 1 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 391 of 393 EXHIBIT 3 None [Brief Not Required] 1 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 392 of 393 EXHIBIT 4 Certificate of Service [To Be Separately Filed] 1 13-53846-swr Doc 7060 Filed 08/25/14 Entered 08/25/14 22:18:03 Page 393 of 393