Thomas and Janice Gleason - Page 7

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          wherein Mr. Gleason also released to the trustee all potential              
          claims against other former shareholders in the entities.                   
               Prior to the foregoing settlement, beginning in December of            
          1997, Mr. Gleason had communicated with the law firm of Miller,             
          Canfield, Paddock and Stone, P.L.C. (Miller, Canfield), with                
          respect to possible representation of Mr. Gleason on any claims             
          that he might have had against E&Y and other former shareholders            
          in connection with the LBO transaction.  In a letter dated                  
          December 15, 1997, the firm expressed a willingness to explore              
          the possibility of representing Mr. Gleason but noted that the              
          firm’s provision of legal services to Comerica in the LBO                   
          transaction could present conflict issues.  A series of meetings            
          and discussions between Mr. Gleason and attorneys from Miller,              
          Canfield took place over at least the next several months and               
          were documented by Mr. Gleason in contemporaneous notes.  The               
          final entry, dated March 10, 1998, read:                                    
                         TALKING W/ COMERICA ABOUT PARTNERING                         
                         & NOT GETTING                                                
                         AS OF END JANUARY COMERICA WANTED                            
                         TO GO AFTER ME                                               
                         WILL GET BACK TO ME THIS WK                                  
                         EVEN NO NEW WORD ON COMERICA                                 
          Tax Reporting                                                               
               For tax reporting purposes, Target, Alofs, and Excellence              
          utilized a fiscal year running from October 1 through                       
          September 30.  The record contains copies of Schedules K-1,                 





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