[sheet: Privilege Log]

Entry No.	Bates Number	Document Date	Document Type	Author / From	Recipient(s) / To	CC	Subject / Description	Privilege Asserted
1	CALDWELL-PRIV-00001	10/02/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding dispute with Marcus W. Stavros over management fees charged to 710 Flatbush Holdings LLC operating account	Attorney-Client Privilege
2	CALDWELL-PRIV-00002	10/03/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding management fee dispute and potential claims against Marcus W. Stavros	Attorney-Client Privilege
3	CALDWELL-PRIV-00003	10/05/2019	Email with Attachment	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel enclosing 710 Flatbush Holdings LLC operating agreement and operating account statements for counsel's review in connection with management fee dispute	Attorney-Client Privilege
4	CALDWELL-PRIV-00004	10/05/2019	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00003)	N/A	N/A	Copy of 710 Flatbush Holdings LLC operating account bank statements transmitted by client to counsel for purpose of obtaining legal advice regarding management fee dispute	Attorney-Client Privilege
5	CALDWELL-PRIV-00005	10/06/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel providing additional details regarding approximately $340,000 in disputed management fees charged by Stavros to 710 Flatbush Holdings LLC	Attorney-Client Privilege
6	CALDWELL-PRIV-00006	10/07/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client requesting additional financial records related to management fee dispute with Stavros	Attorney-Client Privilege
7	CALDWELL-PRIV-00007	10/08/2019	Email with Attachment	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel enclosing Stavros-Caldwell Industrial LLC operating agreement for counsel's review	Attorney-Client Privilege
8	CALDWELL-PRIV-00008	10/08/2019	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00007)	N/A	N/A	Copy of Stavros-Caldwell Industrial LLC operating agreement transmitted by client to counsel for purpose of obtaining legal advice	Attorney-Client Privilege
9	CALDWELL-PRIV-00009	10/09/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing preliminary legal analysis of fiduciary duty obligations under 710 Flatbush Holdings LLC operating agreement	Attorney-Client Privilege
10	CALDWELL-PRIV-00010	10/10/2019	Email with Attachment	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel enclosing Aegean Realty Fund III LP subscription documents for counsel's review in connection with management fee dispute	Attorney-Client Privilege
11	CALDWELL-PRIV-00011	10/10/2019	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00010)	N/A	N/A	Copy of Aegean Realty Fund III LP subscription agreement and limited partnership agreement transmitted by client to counsel	Attorney-Client Privilege
12	CALDWELL-PRIV-00012	10/12/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding legal analysis of client's rights under Aegean Realty Fund III LP limited partnership agreement	Attorney-Client Privilege
13	CALDWELL-PRIV-00013	10/14/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding additional management fee charges identified in Stavros-Caldwell Industrial LLC operating records	Attorney-Client Privilege
14	CALDWELL-PRIV-00014	10/16/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's legal memorandum analyzing potential breach of fiduciary duty claims against Marcus W. Stavros under New York LLC law regarding disputed management fees	Attorney-Client Privilege; Work Product Doctrine
15	CALDWELL-PRIV-00015	10/18/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's legal analysis and recommendations regarding separation of business interests between Caldwell and Stavros, including valuation considerations for 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC	Attorney-Client Privilege; Work Product Doctrine
16	CALDWELL-PRIV-00016	10/18/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel responding to counsel's legal analysis and providing client's perspective on valuation of joint venture interests	Attorney-Client Privilege
17	CALDWELL-PRIV-00017	10/19/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding recommended next steps for initiating separation discussions with Stavros	Attorney-Client Privilege
18	CALDWELL-PRIV-00018	10/19/2019	Email with Attachment	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel enclosing Aegean Realty Fund IV LP and Fund V LP subscription documents for counsel's review	Attorney-Client Privilege
19	CALDWELL-PRIV-00019	10/20/2019	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00018)	N/A	N/A	Copies of Aegean Realty Fund IV LP and Fund V LP subscription agreements and limited partnership agreements transmitted by client to counsel	Attorney-Client Privilege
20	CALDWELL-PRIV-00020	10/20/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client confirming receipt of LP documents and providing preliminary assessment of redemption provisions in Fund IV LP and Fund V LP agreements	Attorney-Client Privilege
21	CALDWELL-PRIV-00021	10/21/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client outlining proposed negotiation strategy for separation of Caldwell's interests from Stavros across all joint entities	Attorney-Client Privilege; Work Product Doctrine
22	CALDWELL-PRIV-00022	10/22/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel providing client's views on acceptable buyout pricing for 50% interest in 710 Flatbush Holdings LLC	Attorney-Client Privilege
23	CALDWELL-PRIV-00023	10/23/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product memorandum analyzing fair market value of client's 50% interest in 710 Flatbush Holdings LLC based on review of operating agreement and financial records	Attorney-Client Privilege; Work Product Doctrine
24	CALDWELL-PRIV-00024	10/24/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding valuation methodology for Stavros-Caldwell Industrial LLC 40% interest	Attorney-Client Privilege

25	CALDWELL-PRIV-00025	10/25/2019	Email with Attachment	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel enclosing financial statements for 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC for counsel's valuation analysis	Attorney-Client Privilege
26	CALDWELL-PRIV-00026	10/25/2019	Attachment — Excel	N/A (attachment to CALDWELL-PRIV-00025)	N/A	N/A	Financial statements and operating summaries for 710 Flatbush Holdings LLC transmitted by client to counsel for purpose of obtaining legal advice on valuation	Attorney-Client Privilege
27	CALDWELL-PRIV-00027	10/28/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant requesting tax valuation input regarding client's interests in 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC	Attorney-Client Privilege
28	CALDWELL-PRIV-00028	10/29/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Communication from accountant to counsel at counsel's direction providing preliminary tax basis information for client's interests in joint venture entities	Attorney-Client Privilege
29	CALDWELL-PRIV-00029	10/30/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding client's preferred terms for separation from Stavros, including timeline and payment structure	Attorney-Client Privilege
30	CALDWELL-PRIV-00030	10/31/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product memorandum analyzing negotiating leverage and litigation alternatives in connection with proposed separation from Stavros	Attorney-Client Privilege; Work Product Doctrine
31	CALDWELL-PRIV-00031	11/01/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client summarizing initial separation proposal to be presented to Stavros's counsel	Attorney-Client Privilege
32	CALDWELL-PRIV-00032	11/02/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel approving proposed separation terms and authorizing counsel to present initial offer to Stavros's counsel	Attorney-Client Privilege
33	CALDWELL-PRIV-00033	11/04/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client reporting on discussions with Stavros's counsel regarding proposed separation terms	Attorney-Client Privilege
34	CALDWELL-PRIV-00034	11/04/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product analysis of counterproposal received from Stavros's counsel regarding buyout pricing for 710 Flatbush Holdings LLC interest	Attorney-Client Privilege; Work Product Doctrine
35	CALDWELL-PRIV-00035	11/05/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding client's response to Stavros counterproposal on 710 Flatbush Holdings LLC buyout pricing	Attorney-Client Privilege
36	CALDWELL-PRIV-00036	11/06/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant regarding tax implications of proposed buyout structure for client's JV interests	Attorney-Client Privilege
37	CALDWELL-PRIV-00037	11/07/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax advice from accountant at direction of counsel regarding capital gains treatment of proposed buyout of 710 Flatbush Holdings LLC interest	Attorney-Client Privilege
38	CALDWELL-PRIV-00038	11/08/2019	Email with Attachment	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client enclosing revised valuation analysis reflecting Stavros counterproposal terms	Attorney-Client Privilege; Work Product Doctrine
39	CALDWELL-PRIV-00039	11/08/2019	Attachment — Excel	N/A (attachment to CALDWELL-PRIV-00038)	N/A	N/A	Counsel's valuation spreadsheet comparing proposed buyout terms for 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC interests, prepared as work product	Attorney-Client Privilege; Work Product Doctrine
40	CALDWELL-PRIV-00040	11/12/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's legal advice regarding proposed buyout terms for client's 50% interest in 710 Flatbush Holdings LLC ($3,400,000) and 40% interest in Stavros-Caldwell Industrial LLC ($1,850,000)	Attorney-Client Privilege
41	CALDWELL-PRIV-00041	11/13/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding client's acceptance of proposed buyout pricing and instructions regarding remaining open terms	Attorney-Client Privilege
42	CALDWELL-PRIV-00042	11/14/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client advising on Aegean Realty Fund redemption rights and recommended approach to Fund V LP redemption notice	Attorney-Client Privilege
43	CALDWELL-PRIV-00043	11/14/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product memorandum analyzing client's redemption rights under Aegean Realty Fund III LP, Fund IV LP, and Fund V LP limited partnership agreements	Attorney-Client Privilege; Work Product Doctrine
44	CALDWELL-PRIV-00044	11/15/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from client to counsel and accountant regarding Fund V LP redemption timing and coordination with separation transaction	Attorney-Client Privilege
45	CALDWELL-PRIV-00045	11/16/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax advice from accountant at direction of counsel regarding tax-efficient timing of Fund V LP redemption in coordination with buyout closing	Attorney-Client Privilege
46	CALDWELL-PRIV-00046	11/17/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding status of separation negotiations and revised counterproposal from Stavros's counsel on Stavros-Caldwell Industrial LLC buyout terms	Attorney-Client Privilege
47	CALDWELL-PRIV-00047	11/18/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product assessment of revised Stavros counterproposal and analysis of remaining open negotiation points	Attorney-Client Privilege; Work Product Doctrine
48	CALDWELL-PRIV-00048	11/18/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel providing instructions regarding Stavros-Caldwell Industrial LLC buyout counter-terms	Attorney-Client Privilege
49	CALDWELL-PRIV-00049	11/19/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client reporting on final negotiation session with Stavros's counsel and agreed-upon buyout terms	Attorney-Client Privilege

50	CALDWELL-PRIV-00050	11/19/2019	Email with Attachment	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant enclosing summary of agreed separation terms for tax planning purposes	Attorney-Client Privilege
51	CALDWELL-PRIV-00051	11/20/2019	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00050)	N/A	N/A	Counsel's summary term sheet of agreed separation terms transmitted for tax planning purposes	Attorney-Client Privilege; Work Product Doctrine
52	CALDWELL-PRIV-00052	11/20/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax advice from accountant at direction of counsel regarding tax consequences of agreed separation terms, including basis and gain calculations	Attorney-Client Privilege
53	CALDWELL-PRIV-00053	11/21/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel authorizing counsel to proceed with drafting separation agreement based on agreed terms	Attorney-Client Privilege
54	CALDWELL-PRIV-00054	11/22/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client transmitting initial draft of separation agreement for client's review	Attorney-Client Privilege
55	CALDWELL-PRIV-00055	11/22/2019	Draft Agreement	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Draft separation agreement prepared by counsel reflecting negotiated terms for disposition of joint venture interests and redemption of Aegean Realty Fund LP interests	Attorney-Client Privilege; Work Product Doctrine
56	CALDWELL-PRIV-00056	11/26/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel providing comments on initial draft of separation agreement	Attorney-Client Privilege
57	CALDWELL-PRIV-00057	11/27/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client discussing client's comments on draft separation agreement and recommending revisions	Attorney-Client Privilege
58	CALDWELL-PRIV-00058	11/27/2019	Draft Agreement	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Second draft of separation agreement (redline version) incorporating client comments and counsel's recommended revisions to buyout provisions	Attorney-Client Privilege; Work Product Doctrine
59	CALDWELL-PRIV-00059	11/28/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant requesting accountant's review of tax-related provisions in draft separation agreement	Attorney-Client Privilege
60	CALDWELL-PRIV-00060	11/29/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax advice from accountant at direction of counsel regarding tax indemnification and withholding provisions in draft separation agreement	Attorney-Client Privilege
61	CALDWELL-PRIV-00061	11/29/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding client's questions about escrow arrangements in draft separation agreement	Attorney-Client Privilege
62	CALDWELL-PRIV-00062	11/30/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding escrow mechanics and release conditions in separation agreement	Attorney-Client Privilege
63	CALDWELL-PRIV-00063	12/01/2019	Draft Agreement	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Third draft of separation agreement incorporating tax-related revisions recommended by Thornberg & Whitfield CPAs at counsel's direction	Attorney-Client Privilege; Work Product Doctrine
64	CALDWELL-PRIV-00064	12/01/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client transmitting third draft of separation agreement with summary of changes	Attorney-Client Privilege
65	CALDWELL-PRIV-00065	12/02/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel requesting clarification regarding Fund V LP redemption notice period provisions in draft separation agreement	Attorney-Client Privilege
66	CALDWELL-PRIV-00066	12/02/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding Fund V LP 6-month redemption notice period and anticipated March 2020 redemption date	Attorney-Client Privilege
67	CALDWELL-PRIV-00067	12/02/2019	Email with Attachment	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant regarding coordination of closing mechanics for buyout and Fund V LP redemption notice	Attorney-Client Privilege
68	CALDWELL-PRIV-00068	12/03/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax advice from accountant at direction of counsel regarding installment sale treatment considerations for JV buyout payments	Attorney-Client Privilege
69	CALDWELL-PRIV-00069	12/03/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product memorandum summarizing final open issues in separation agreement negotiations and recommended positions	Attorney-Client Privilege; Work Product Doctrine
70	CALDWELL-PRIV-00070	12/02/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from client to counsel and accountant seeking coordinated legal and tax advice regarding tax consequences of proposed separation transaction, including buyout of 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC interests	Attorney-Client Privilege
71	CALDWELL-PRIV-00071	12/04/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding Stavros's counsel's comments on third draft of separation agreement	Attorney-Client Privilege
72	CALDWELL-PRIV-00072	12/04/2019	Draft Agreement	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Fourth draft of separation agreement (redline against third draft) reflecting Stavros's counsel's comments and counsel's recommended responses	Attorney-Client Privilege; Work Product Doctrine
73	CALDWELL-PRIV-00073	12/05/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel providing instructions regarding response to Stavros's counsel's proposed changes to separation agreement	Attorney-Client Privilege
74	CALDWELL-PRIV-00074	12/05/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding status of discussions with Stavros's counsel on remaining open points in separation agreement	Attorney-Client Privilege

75	CALDWELL-PRIV-00075	12/05/2019	Letter	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax analysis prepared by accountant at direction of counsel regarding capital gains treatment and basis calculations for disposition of client's interests in 710 Flatbush Holdings LLC, Stavros-Caldwell Industrial LLC, and Aegean Realty Fund LP investments	Attorney-Client Privilege
76	CALDWELL-PRIV-00076	12/06/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant regarding integration of tax analysis into final separation agreement provisions	Attorney-Client Privilege
77	CALDWELL-PRIV-00077	12/07/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel approving final revisions to separation agreement and authorizing counsel to circulate execution version	Attorney-Client Privilege
78	CALDWELL-PRIV-00078	12/08/2019	Draft Agreement	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Near-final draft of separation agreement reflecting all negotiated terms including $3,400,000 buyout for 710 Flatbush Holdings LLC and $1,850,000 buyout for Stavros-Caldwell Industrial LLC	Attorney-Client Privilege; Work Product Doctrine
79	CALDWELL-PRIV-00079	12/09/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding final comments from Stavros's counsel and recommended resolution of remaining open points	Attorney-Client Privilege
80	CALDWELL-PRIV-00080	12/10/2019	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product memorandum summarizing key terms of final separation agreement and identifying post-closing obligations	Attorney-Client Privilege; Work Product Doctrine
81	CALDWELL-PRIV-00081	12/11/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant regarding closing logistics for separation agreement execution scheduled for December 15, 2019	Attorney-Client Privilege
82	CALDWELL-PRIV-00082	12/12/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding year-end tax planning considerations in connection with December 15, 2019 closing of separation agreement	Attorney-Client Privilege
83	CALDWELL-PRIV-00083	12/13/2019	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel confirming client's readiness to execute separation agreement and requesting summary of closing deliverables	Attorney-Client Privilege
84	CALDWELL-PRIV-00084	12/14/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing final closing checklist and legal advice regarding post-closing Fund V LP redemption notice requirements	Attorney-Client Privilege; Work Product Doctrine
85	CALDWELL-PRIV-00085	12/05/2019	Letter	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax analysis prepared by accountant at direction of counsel regarding capital gains treatment and basis calculations for disposition of client's interests in 710 Flatbush Holdings LLC, Stavros-Caldwell Industrial LLC, and Aegean Realty Fund LP investments	Attorney-Client Privilege
86	CALDWELL-PRIV-00086	12/16/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant confirming execution of separation agreement effective December 15, 2019 and outlining post-closing tax reporting requirements	Attorney-Client Privilege
87	CALDWELL-PRIV-00087	12/17/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding immediate post-closing tax reporting steps for 710 Flatbush Holdings LLC buyout	Attorney-Client Privilege
88	CALDWELL-PRIV-00088	12/18/2019	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, requesting clarification on basis calculations for 710 Flatbush Holdings LLC 50% interest	Attorney-Client Privilege
89	CALDWELL-PRIV-00089	12/19/2019	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing basis calculation worksheet for 710 Flatbush Holdings LLC interest disposition	Attorney-Client Privilege
90	CALDWELL-PRIV-00090	12/19/2019	Attachment — Excel	N/A (attachment to CALDWELL-PRIV-00089)	N/A	N/A	Accountant's basis calculation worksheet for 710 Flatbush Holdings LLC interest prepared at direction of counsel	Attorney-Client Privilege
91	CALDWELL-PRIV-00091	12/20/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding basis calculations for Stavros-Caldwell Industrial LLC 40% interest disposition at $1,850,000	Attorney-Client Privilege
92	CALDWELL-PRIV-00092	12/22/2019	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, providing additional information regarding client's capital contributions to Stavros-Caldwell Industrial LLC	Attorney-Client Privilege
93	CALDWELL-PRIV-00093	12/23/2019	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding treatment of distributions received from 710 Flatbush Holdings LLC ($385,000) and Stavros-Caldwell Industrial LLC ($250,000) in computing gain on disposition	Attorney-Client Privilege
94	CALDWELL-PRIV-00094	12/27/2019	Memorandum	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax memorandum prepared by accountant at direction of counsel analyzing aggregate distributions of $635,000 from JV entities and impact on adjusted basis for buyout gain calculations	Attorney-Client Privilege
95	CALDWELL-PRIV-00095	12/30/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding post-closing status and Fund V LP redemption notice submission	Attorney-Client Privilege
96	CALDWELL-PRIV-00096	01/02/2020	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel confirming submission of Fund V LP redemption notice and anticipated March 2020 redemption date	Attorney-Client Privilege
97	CALDWELL-PRIV-00097	01/05/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding estimated tax payments for Q4 2019 in connection with buyout transaction gains	Attorney-Client Privilege
98	CALDWELL-PRIV-00098	01/07/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, regarding status of 2019 Schedule K-1s expected from Aegean Realty Fund III LP, Fund IV LP, and Fund V LP	Attorney-Client Privilege
99	CALDWELL-PRIV-00099	01/10/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding LP investment basis computations across Aegean Realty Fund III LP ($3,500,000), Fund IV LP ($3,500,000), and Fund V LP ($3,000,000) totaling $10,000,000	Attorney-Client Privilege

100	CALDWELL-PRIV-00100	12/12/2019	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's legal advice regarding final form of separation agreement, including Fund V LP redemption notice period and anticipated March 2020 redemption at $3,150,000	Attorney-Client Privilege
101	CALDWELL-PRIV-00101	01/14/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing schedule of LP distributions received ($1,870,000 aggregate across Funds III, IV, and V) and impact on adjusted basis	Attorney-Client Privilege
102	CALDWELL-PRIV-00102	01/14/2020	Attachment — Excel	N/A (attachment to CALDWELL-PRIV-00101)	N/A	N/A	Accountant's schedule of LP distributions and adjusted basis calculations prepared at direction of counsel	Attorney-Client Privilege
103	CALDWELL-PRIV-00103	01/15/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, regarding post-closing tax reporting obligations for buyout of interests in 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC under separation agreement effective December 15, 2019	Attorney-Client Privilege
104	CALDWELL-PRIV-00104	01/18/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding depreciation recapture considerations for 710 Flatbush Avenue property in connection with buyout	Attorney-Client Privilege
105	CALDWELL-PRIV-00105	01/20/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding status of escrow release conditions under separation agreement	Attorney-Client Privilege
106	CALDWELL-PRIV-00106	01/22/2020	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding receipt of first installment of buyout payment for 710 Flatbush Holdings LLC interest	Attorney-Client Privilege
107	CALDWELL-PRIV-00107	01/25/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding tax treatment of installment payments received under buyout provisions of separation agreement	Attorney-Client Privilege
108	CALDWELL-PRIV-00108	01/28/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, providing wire transfer records for buyout payments received	Attorney-Client Privilege
109	CALDWELL-PRIV-00109	02/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding Section 751 considerations in connection with Stavros-Caldwell Industrial LLC buyout	Attorney-Client Privilege
110	CALDWELL-PRIV-00110	02/05/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding post-closing representations and warranties under separation agreement	Attorney-Client Privilege
111	CALDWELL-PRIV-00111	02/08/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, requesting updated basis schedule incorporating all buyout payments received through February 2020	Attorney-Client Privilege
112	CALDWELL-PRIV-00112	02/12/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing updated basis and gain schedules for all Caldwell-Stavros transactions	Attorney-Client Privilege
113	CALDWELL-PRIV-00113	02/12/2020	Attachment — Excel	N/A (attachment to CALDWELL-PRIV-00112)	N/A	N/A	Accountant's updated gain recognition schedule for JV buyout transactions prepared at direction of counsel	Attorney-Client Privilege
114	CALDWELL-PRIV-00114	02/18/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding anticipated Fund V LP redemption and projected capital gain of approximately $150,000 based on $3,000,000 basis and $3,150,000 expected redemption proceeds	Attorney-Client Privilege
115	CALDWELL-PRIV-00115	02/22/2020	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel regarding anticipated receipt of Fund V LP redemption proceeds in March 2020	Attorney-Client Privilege
116	CALDWELL-PRIV-00116	02/28/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client confirming Fund V LP redemption notice period expiration and anticipated March 2020 distribution	Attorney-Client Privilege
117	CALDWELL-PRIV-00117	03/05/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding year-end estimated tax implications of Fund V LP redemption proceeds	Attorney-Client Privilege
118	CALDWELL-PRIV-00118	03/10/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, confirming receipt of Fund V LP redemption proceeds of $3,150,000 on March 9, 2020	Attorney-Client Privilege
119	CALDWELL-PRIV-00119	03/15/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding treatment of Fund V LP redemption proceeds and gain recognition for 2020 tax year	Attorney-Client Privilege
120	CALDWELL-PRIV-00120	01/15/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, regarding post-closing tax reporting obligations for buyout of interests in 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC under separation agreement effective December 15, 2019	Attorney-Client Privilege
121	CALDWELL-PRIV-00121	04/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding preparation of client's 2019 personal tax return reflecting disposition of JV interests under separation agreement	Attorney-Client Privilege
122	CALDWELL-PRIV-00122	04/03/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, providing additional closing documents for 2019 tax return preparation	Attorney-Client Privilege
123	CALDWELL-PRIV-00123	04/05/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing draft 2019 tax return schedules reflecting buyout gains for counsel's review	Attorney-Client Privilege
124	CALDWELL-PRIV-00124	04/05/2020	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00123)	N/A	N/A	Draft 2019 tax return schedules prepared by accountant at direction of counsel reflecting gain on disposition of 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC interests	Attorney-Client Privilege

125	CALDWELL-PRIV-00125	04/08/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Communication from counsel to accountant regarding review of draft 2019 tax return schedules and requesting clarification on gain characterization	Attorney-Client Privilege
126	CALDWELL-PRIV-00126	04/10/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Tax advice from accountant at direction of counsel responding to counsel's questions regarding ordinary versus capital gain characterization of buyout proceeds	Attorney-Client Privilege
127	CALDWELL-PRIV-00127	04/12/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, regarding receipt of 2019 Schedule K-1 from Aegean Realty Fund III LP	Attorney-Client Privilege
128	CALDWELL-PRIV-00128	04/15/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel analyzing 2019 Schedule K-1 from Aegean Realty Fund III LP and integration into client's 2019 tax return	Attorney-Client Privilege
129	CALDWELL-PRIV-00129	04/18/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, regarding receipt of 2019 Schedule K-1 from Aegean Realty Fund IV LP	Attorney-Client Privilege
130	CALDWELL-PRIV-00130	04/20/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding discrepancy identified in 2019 Schedule K-1 from Aegean Realty Fund IV LP	Attorney-Client Privilege
131	CALDWELL-PRIV-00131	04/22/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding treatment of Fund IV LP K-1 discrepancy and recommended approach for 2019 return filing	Attorney-Client Privilege
132	CALDWELL-PRIV-00132	04/25/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding Fund IV LP K-1 discrepancy and client's reporting obligations	Attorney-Client Privilege
133	CALDWELL-PRIV-00133	04/28/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, authorizing filing of 2019 return as recommended by accountant and counsel	Attorney-Client Privilege
134	CALDWELL-PRIV-00134	05/01/2020	Memorandum	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax memorandum prepared by accountant at direction of counsel summarizing 2019 tax return positions related to Caldwell-Stavros separation transactions	Attorney-Client Privilege
135	CALDWELL-PRIV-00135	05/05/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding treatment of Fund V LP redemption proceeds on client's 2020 estimated tax payments	Attorney-Client Privilege
136	CALDWELL-PRIV-00136	05/10/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, providing year-to-date income information for 2020 estimated tax calculations	Attorney-Client Privilege
137	CALDWELL-PRIV-00137	05/15/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel enclosing 2020 estimated tax payment schedule incorporating Fund V LP redemption gain	Attorney-Client Privilege
138	CALDWELL-PRIV-00138	05/15/2020	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00137)	N/A	N/A	Accountant's 2020 estimated tax payment schedule incorporating Fund V LP redemption gain, prepared at direction of counsel	Attorney-Client Privilege
139	CALDWELL-PRIV-00139	03/15/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client regarding legal implications of Fund V LP redemption and confirming completion of separation transaction obligations	Attorney-Client Privilege
140	CALDWELL-PRIV-00140	03/18/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding treatment of Fund V LP redemption proceeds ($3,150,000) received March 2020 and impact on 2020 personal tax return	Attorney-Client Privilege
141	CALDWELL-PRIV-00141	05/20/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding depreciation recapture analysis for 710 Flatbush Avenue property in connection with buyout gain recognition	Attorney-Client Privilege
142	CALDWELL-PRIV-00142	05/25/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, providing historical depreciation schedules for 710 Flatbush Avenue property	Attorney-Client Privilege
143	CALDWELL-PRIV-00143	05/28/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing depreciation recapture analysis for 710 Flatbush Avenue property	Attorney-Client Privilege
144	CALDWELL-PRIV-00144	05/28/2020	Attachment — Excel	N/A (attachment to CALDWELL-PRIV-00143)	N/A	N/A	Accountant's depreciation recapture analysis worksheet for 710 Flatbush Avenue property prepared at direction of counsel	Attorney-Client Privilege
145	CALDWELL-PRIV-00145	06/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding depreciation recapture considerations for 1500 Commerce Boulevard property held by Stavros-Caldwell Industrial LLC	Attorney-Client Privilege
146	CALDWELL-PRIV-00146	06/05/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, providing historical cost basis records for 1500 Commerce Boulevard property	Attorney-Client Privilege
147	CALDWELL-PRIV-00147	06/10/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding combined depreciation recapture impact for both 710 Flatbush Avenue and 1500 Commerce Boulevard properties	Attorney-Client Privilege
148	CALDWELL-PRIV-00148	06/15/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding reporting obligations for Schedule K-1 discrepancies identified in Aegean Realty Fund IV LP returns	Attorney-Client Privilege
149	CALDWELL-PRIV-00149	06/20/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, regarding receipt of corrected Schedule K-1 from Aegean Realty Fund IV LP	Attorney-Client Privilege

150	CALDWELL-PRIV-00150	06/25/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel analyzing corrected Fund IV LP Schedule K-1 and impact on previously filed 2019 tax return	Attorney-Client Privilege
151	CALDWELL-PRIV-00151	07/01/2020	Memorandum	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax memorandum prepared by accountant at direction of counsel regarding whether amended 2019 return filing is required in light of corrected Fund IV LP K-1	Attorney-Client Privilege
152	CALDWELL-PRIV-00152	07/05/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding 2019 amended return filing decision in connection with Fund IV LP K-1 correction	Attorney-Client Privilege
153	CALDWELL-PRIV-00153	07/10/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, authorizing preparation of amended 2019 return as recommended	Attorney-Client Privilege
154	CALDWELL-PRIV-00154	07/15/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing draft amended 2019 return schedules for counsel's review	Attorney-Client Privilege
155	CALDWELL-PRIV-00155	07/15/2020	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00154)	N/A	N/A	Draft amended 2019 tax return schedules prepared by accountant at direction of counsel reflecting corrected Fund IV LP K-1 information	Attorney-Client Privilege
156	CALDWELL-PRIV-00156	07/20/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Communication from counsel to accountant approving draft amended 2019 return schedules with minor revisions	Attorney-Client Privilege
157	CALDWELL-PRIV-00157	08/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding 2020 Schedule K-1 reporting expectations for Aegean Realty Fund IV LP and Fund V LP	Attorney-Client Privilege
158	CALDWELL-PRIV-00158	08/15/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, regarding receipt of 2019 final Schedule K-1 from Aegean Realty Fund V LP	Attorney-Client Privilege
159	CALDWELL-PRIV-00159	09/01/2020	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing draft basis worksheets for all Aegean Realty LP investments for integration into 2020 tax return preparation	Attorney-Client Privilege
160	CALDWELL-PRIV-00160	04/10/2020	Memorandum	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax memorandum prepared by accountant at counsel's direction analyzing aggregate tax consequences of all Caldwell-Stavros transactions: LP investments totaling $10,000,000, JV equity of $4,224,000, aggregate distributions of $2,505,000, buyout proceeds of $5,250,000, and Fund V redemption of $3,150,000	Attorney-Client Privilege
161	CALDWELL-PRIV-00161	10/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding anticipated 2020 tax return implications of Fund V LP redemption and final disposition of all Aegean Realty LP interests	Attorney-Client Privilege
162	CALDWELL-PRIV-00162	10/05/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, providing summary of all LP distribution payments received during 2020	Attorney-Client Privilege
163	CALDWELL-PRIV-00163	10/10/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding proper reporting of Fund V LP final distribution and redemption proceeds on 2020 return	Attorney-Client Privilege
164	CALDWELL-PRIV-00164	10/15/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant regarding document retention recommendations for all Caldwell-Stavros transaction records	Attorney-Client Privilege; Work Product Doctrine
165	CALDWELL-PRIV-00165	10/20/2020	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel confirming implementation of counsel's document retention recommendations	Attorney-Client Privilege
166	CALDWELL-PRIV-00166	11/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding 2020 estimated tax payment adjustment to account for Fund V LP redemption gain	Attorney-Client Privilege
167	CALDWELL-PRIV-00167	11/10/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, regarding additional financial records needed for 2020 tax return preparation	Attorney-Client Privilege
168	CALDWELL-PRIV-00168	11/15/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding Caldwell's final exit from all Aegean Realty-related investments and tax consequences thereof	Attorney-Client Privilege
169	CALDWELL-PRIV-00169	12/01/2020	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding year-end tax planning for 2020 in light of all Caldwell-Stavros separation transactions	Attorney-Client Privilege
170	CALDWELL-PRIV-00170	12/10/2020	Memorandum	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax memorandum prepared by accountant at direction of counsel summarizing 2020 year-end tax position including all separation-related gains and LP redemption proceeds	Attorney-Client Privilege
171	CALDWELL-PRIV-00171	12/15/2020	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding potential IRS examination risk related to Aegean Realty partnership returns	Attorney-Client Privilege; Work Product Doctrine
172	CALDWELL-PRIV-00172	01/05/2021	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Patricia Sheldon, Whitmore & Kessler LLP	Communication from client to accountant, copying counsel, regarding receipt of 2020 Schedule K-1 from Aegean Realty Fund IV LP	Attorney-Client Privilege
173	CALDWELL-PRIV-00173	01/10/2021	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel analyzing 2020 Schedule K-1 from Aegean Realty Fund IV LP for integration into 2020 return preparation	Attorney-Client Privilege
174	CALDWELL-PRIV-00174	01/15/2021	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel regarding preparation of client's 2020 personal tax return reflecting Fund V LP redemption and all separation-related items	Attorney-Client Privilege

175	CALDWELL-PRIV-00175	01/20/2021	Email with Attachment	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax advice from accountant at direction of counsel enclosing draft 2020 tax return schedules for counsel's review	Attorney-Client Privilege
176	CALDWELL-PRIV-00176	01/20/2021	Attachment — PDF	N/A (attachment to CALDWELL-PRIV-00175)	N/A	N/A	Draft 2020 tax return schedules reflecting Fund V LP redemption and separation transaction gains prepared by accountant at direction of counsel	Attorney-Client Privilege
177	CALDWELL-PRIV-00177	02/01/2021	Email	Patricia Sheldon, Whitmore & Kessler LLP	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Communication from counsel to accountant approving 2020 draft tax return schedules and providing additional legal guidance on reporting positions	Attorney-Client Privilege
178	CALDWELL-PRIV-00178	02/10/2021	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant, rendered at direction of counsel, authorizing filing of 2020 tax return as prepared	Attorney-Client Privilege
179	CALDWELL-PRIV-00179	02/15/2021	Letter	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Tax engagement letter from accountant confirming scope of continued tax advisory services rendered at direction of counsel regarding Aegean Realty LP tax matters	Attorney-Client Privilege
180	CALDWELL-PRIV-00180	09/15/2020	Email	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	None	Communication from client to accountant requesting advice on Schedule K-1 reporting for Aegean Realty Fund IV LP and Aegean Realty Fund V LP, rendered at direction of counsel in connection with ongoing tax advisory engagement	Attorney-Client Privilege
181	CALDWELL-PRIV-00181	02/20/2021	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant at direction of counsel regarding IRS audit risk assessment for Aegean Realty partnership returns based on publicly reported investigations	Attorney-Client Privilege; Work Product Doctrine
182	CALDWELL-PRIV-00182	03/01/2021	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Communication from counsel to client providing legal advice regarding potential IRS examination exposure from Aegean Realty partnership-level audits	Attorney-Client Privilege; Work Product Doctrine
183	CALDWELL-PRIV-00183	03/05/2021	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	None	Communication from client to counsel seeking additional legal advice regarding implications of potential Aegean Realty partnership-level IRS audit for client's personal returns	Attorney-Client Privilege
184	CALDWELL-PRIV-00184	03/08/2021	Memorandum	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	None	Counsel's work product memorandum analyzing client's potential exposure from Aegean Realty partnership-level tax proceedings and recommended protective measures	Attorney-Client Privilege; Work Product Doctrine
185	CALDWELL-PRIV-00185	03/10/2021	Email	Helen R. Thornberg, Thornberg & Whitfield CPAs	Jonathan R. Caldwell	None	Tax advice from accountant regarding amended K-1 received from Aegean Realty Fund III LP and impact on client's 2019 personal tax return, rendered at direction of counsel	Attorney-Client Privilege
186	CALDWELL-PRIV-00186	03/12/2021	Email	Jonathan R. Caldwell	Patricia Sheldon, Whitmore & Kessler LLP	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from client to counsel and accountant regarding amended K-1 from Aegean Realty Fund III LP and requesting coordinated legal and tax advice	Attorney-Client Privilege
187	CALDWELL-PRIV-00187	03/15/2021	Email	Patricia Sheldon, Whitmore & Kessler LLP	Jonathan R. Caldwell	Helen R. Thornberg, Thornberg & Whitfield CPAs	Communication from counsel to client and accountant providing legal advice rega

[sheet: Privilege Log]
Entry No. | Bates Number | Document Date | Document Type | Author / From | Recipient(s) / To | CC | Subject / Description | Privilege Asserted
1 | CALDWELL-PRIV-00001 | 10/02/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding dispute with Marcus W. Stavros over management fees charged to 710 Flatbush Holdings LLC operating account | Attorney-Client Privilege
2 | CALDWELL-PRIV-00002 | 10/03/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding management fee dispute and potential claims against Marcus W. Stavros | Attorney-Client Privilege
3 | CALDWELL-PRIV-00003 | 10/05/2019 | Email with Attachment | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel enclosing 710 Flatbush Holdings LLC operating agreement and operating account statements for counsel's review in connection with management fee dispute | Attorney-Client Privilege
4 | CALDWELL-PRIV-00004 | 10/05/2019 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00003) | N/A | N/A | Copy of 710 Flatbush Holdings LLC operating account bank statements transmitted by client to counsel for purpose of obtaining legal advice regarding management fee dispute | Attorney-Client Privilege
5 | CALDWELL-PRIV-00005 | 10/06/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel providing additional details regarding approximately $340,000 in disputed management fees charged by Stavros to 710 Flatbush Holdings LLC | Attorney-Client Privilege
6 | CALDWELL-PRIV-00006 | 10/07/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client requesting additional financial records related to management fee dispute with Stavros | Attorney-Client Privilege
7 | CALDWELL-PRIV-00007 | 10/08/2019 | Email with Attachment | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel enclosing Stavros-Caldwell Industrial LLC operating agreement for counsel's review | Attorney-Client Privilege
8 | CALDWELL-PRIV-00008 | 10/08/2019 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00007) | N/A | N/A | Copy of Stavros-Caldwell Industrial LLC operating agreement transmitted by client to counsel for purpose of obtaining legal advice | Attorney-Client Privilege
9 | CALDWELL-PRIV-00009 | 10/09/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing preliminary legal analysis of fiduciary duty obligations under 710 Flatbush Holdings LLC operating agreement | Attorney-Client Privilege
10 | CALDWELL-PRIV-00010 | 10/10/2019 | Email with Attachment | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel enclosing Aegean Realty Fund III LP subscription documents for counsel's review in connection with management fee dispute | Attorney-Client Privilege
11 | CALDWELL-PRIV-00011 | 10/10/2019 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00010) | N/A | N/A | Copy of Aegean Realty Fund III LP subscription agreement and limited partnership agreement transmitted by client to counsel | Attorney-Client Privilege
12 | CALDWELL-PRIV-00012 | 10/12/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding legal analysis of client's rights under Aegean Realty Fund III LP limited partnership agreement | Attorney-Client Privilege
13 | CALDWELL-PRIV-00013 | 10/14/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding additional management fee charges identified in Stavros-Caldwell Industrial LLC operating records | Attorney-Client Privilege
14 | CALDWELL-PRIV-00014 | 10/16/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's legal memorandum analyzing potential breach of fiduciary duty claims against Marcus W. Stavros under New York LLC law regarding disputed management fees | Attorney-Client Privilege; Work Product Doctrine
15 | CALDWELL-PRIV-00015 | 10/18/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's legal analysis and recommendations regarding separation of business interests between Caldwell and Stavros, including valuation considerations for 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC | Attorney-Client Privilege; Work Product Doctrine
16 | CALDWELL-PRIV-00016 | 10/18/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel responding to counsel's legal analysis and providing client's perspective on valuation of joint venture interests | Attorney-Client Privilege
17 | CALDWELL-PRIV-00017 | 10/19/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding recommended next steps for initiating separation discussions with Stavros | Attorney-Client Privilege
18 | CALDWELL-PRIV-00018 | 10/19/2019 | Email with Attachment | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel enclosing Aegean Realty Fund IV LP and Fund V LP subscription documents for counsel's review | Attorney-Client Privilege
19 | CALDWELL-PRIV-00019 | 10/20/2019 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00018) | N/A | N/A | Copies of Aegean Realty Fund IV LP and Fund V LP subscription agreements and limited partnership agreements transmitted by client to counsel | Attorney-Client Privilege
20 | CALDWELL-PRIV-00020 | 10/20/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client confirming receipt of LP documents and providing preliminary assessment of redemption provisions in Fund IV LP and Fund V LP agreements | Attorney-Client Privilege
21 | CALDWELL-PRIV-00021 | 10/21/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client outlining proposed negotiation strategy for separation of Caldwell's interests from Stavros across all joint entities | Attorney-Client Privilege; Work Product Doctrine
22 | CALDWELL-PRIV-00022 | 10/22/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel providing client's views on acceptable buyout pricing for 50% interest in 710 Flatbush Holdings LLC | Attorney-Client Privilege
23 | CALDWELL-PRIV-00023 | 10/23/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product memorandum analyzing fair market value of client's 50% interest in 710 Flatbush Holdings LLC based on review of operating agreement and financial records | Attorney-Client Privilege; Work Product Doctrine
24 | CALDWELL-PRIV-00024 | 10/24/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding valuation methodology for Stavros-Caldwell Industrial LLC 40% interest | Attorney-Client Privilege
25 | CALDWELL-PRIV-00025 | 10/25/2019 | Email with Attachment | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel enclosing financial statements for 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC for counsel's valuation analysis | Attorney-Client Privilege
26 | CALDWELL-PRIV-00026 | 10/25/2019 | Attachment — Excel | N/A (attachment to CALDWELL-PRIV-00025) | N/A | N/A | Financial statements and operating summaries for 710 Flatbush Holdings LLC transmitted by client to counsel for purpose of obtaining legal advice on valuation | Attorney-Client Privilege
27 | CALDWELL-PRIV-00027 | 10/28/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant requesting tax valuation input regarding client's interests in 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC | Attorney-Client Privilege
28 | CALDWELL-PRIV-00028 | 10/29/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Communication from accountant to counsel at counsel's direction providing preliminary tax basis information for client's interests in joint venture entities | Attorney-Client Privilege
29 | CALDWELL-PRIV-00029 | 10/30/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding client's preferred terms for separation from Stavros, including timeline and payment structure | Attorney-Client Privilege
30 | CALDWELL-PRIV-00030 | 10/31/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product memorandum analyzing negotiating leverage and litigation alternatives in connection with proposed separation from Stavros | Attorney-Client Privilege; Work Product Doctrine
31 | CALDWELL-PRIV-00031 | 11/01/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client summarizing initial separation proposal to be presented to Stavros's counsel | Attorney-Client Privilege
32 | CALDWELL-PRIV-00032 | 11/02/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel approving proposed separation terms and authorizing counsel to present initial offer to Stavros's counsel | Attorney-Client Privilege
33 | CALDWELL-PRIV-00033 | 11/04/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client reporting on discussions with Stavros's counsel regarding proposed separation terms | Attorney-Client Privilege
34 | CALDWELL-PRIV-00034 | 11/04/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product analysis of counterproposal received from Stavros's counsel regarding buyout pricing for 710 Flatbush Holdings LLC interest | Attorney-Client Privilege; Work Product Doctrine
35 | CALDWELL-PRIV-00035 | 11/05/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding client's response to Stavros counterproposal on 710 Flatbush Holdings LLC buyout pricing | Attorney-Client Privilege
36 | CALDWELL-PRIV-00036 | 11/06/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant regarding tax implications of proposed buyout structure for client's JV interests | Attorney-Client Privilege
37 | CALDWELL-PRIV-00037 | 11/07/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax advice from accountant at direction of counsel regarding capital gains treatment of proposed buyout of 710 Flatbush Holdings LLC interest | Attorney-Client Privilege
38 | CALDWELL-PRIV-00038 | 11/08/2019 | Email with Attachment | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client enclosing revised valuation analysis reflecting Stavros counterproposal terms | Attorney-Client Privilege; Work Product Doctrine
39 | CALDWELL-PRIV-00039 | 11/08/2019 | Attachment — Excel | N/A (attachment to CALDWELL-PRIV-00038) | N/A | N/A | Counsel's valuation spreadsheet comparing proposed buyout terms for 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC interests, prepared as work product | Attorney-Client Privilege; Work Product Doctrine
40 | CALDWELL-PRIV-00040 | 11/12/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's legal advice regarding proposed buyout terms for client's 50% interest in 710 Flatbush Holdings LLC ($3,400,000) and 40% interest in Stavros-Caldwell Industrial LLC ($1,850,000) | Attorney-Client Privilege
41 | CALDWELL-PRIV-00041 | 11/13/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding client's acceptance of proposed buyout pricing and instructions regarding remaining open terms | Attorney-Client Privilege
42 | CALDWELL-PRIV-00042 | 11/14/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client advising on Aegean Realty Fund redemption rights and recommended approach to Fund V LP redemption notice | Attorney-Client Privilege
43 | CALDWELL-PRIV-00043 | 11/14/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product memorandum analyzing client's redemption rights under Aegean Realty Fund III LP, Fund IV LP, and Fund V LP limited partnership agreements | Attorney-Client Privilege; Work Product Doctrine
44 | CALDWELL-PRIV-00044 | 11/15/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from client to counsel and accountant regarding Fund V LP redemption timing and coordination with separation transaction | Attorney-Client Privilege
45 | CALDWELL-PRIV-00045 | 11/16/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax advice from accountant at direction of counsel regarding tax-efficient timing of Fund V LP redemption in coordination with buyout closing | Attorney-Client Privilege
46 | CALDWELL-PRIV-00046 | 11/17/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding status of separation negotiations and revised counterproposal from Stavros's counsel on Stavros-Caldwell Industrial LLC buyout terms | Attorney-Client Privilege
47 | CALDWELL-PRIV-00047 | 11/18/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product assessment of revised Stavros counterproposal and analysis of remaining open negotiation points | Attorney-Client Privilege; Work Product Doctrine
48 | CALDWELL-PRIV-00048 | 11/18/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel providing instructions regarding Stavros-Caldwell Industrial LLC buyout counter-terms | Attorney-Client Privilege
49 | CALDWELL-PRIV-00049 | 11/19/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client reporting on final negotiation session with Stavros's counsel and agreed-upon buyout terms | Attorney-Client Privilege
50 | CALDWELL-PRIV-00050 | 11/19/2019 | Email with Attachment | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant enclosing summary of agreed separation terms for tax planning purposes | Attorney-Client Privilege
51 | CALDWELL-PRIV-00051 | 11/20/2019 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00050) | N/A | N/A | Counsel's summary term sheet of agreed separation terms transmitted for tax planning purposes | Attorney-Client Privilege; Work Product Doctrine
52 | CALDWELL-PRIV-00052 | 11/20/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax advice from accountant at direction of counsel regarding tax consequences of agreed separation terms, including basis and gain calculations | Attorney-Client Privilege
53 | CALDWELL-PRIV-00053 | 11/21/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel authorizing counsel to proceed with drafting separation agreement based on agreed terms | Attorney-Client Privilege
54 | CALDWELL-PRIV-00054 | 11/22/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client transmitting initial draft of separation agreement for client's review | Attorney-Client Privilege
55 | CALDWELL-PRIV-00055 | 11/22/2019 | Draft Agreement | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Draft separation agreement prepared by counsel reflecting negotiated terms for disposition of joint venture interests and redemption of Aegean Realty Fund LP interests | Attorney-Client Privilege; Work Product Doctrine
56 | CALDWELL-PRIV-00056 | 11/26/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel providing comments on initial draft of separation agreement | Attorney-Client Privilege
57 | CALDWELL-PRIV-00057 | 11/27/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client discussing client's comments on draft separation agreement and recommending revisions | Attorney-Client Privilege
58 | CALDWELL-PRIV-00058 | 11/27/2019 | Draft Agreement | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Second draft of separation agreement (redline version) incorporating client comments and counsel's recommended revisions to buyout provisions | Attorney-Client Privilege; Work Product Doctrine
59 | CALDWELL-PRIV-00059 | 11/28/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant requesting accountant's review of tax-related provisions in draft separation agreement | Attorney-Client Privilege
60 | CALDWELL-PRIV-00060 | 11/29/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax advice from accountant at direction of counsel regarding tax indemnification and withholding provisions in draft separation agreement | Attorney-Client Privilege
61 | CALDWELL-PRIV-00061 | 11/29/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding client's questions about escrow arrangements in draft separation agreement | Attorney-Client Privilege
62 | CALDWELL-PRIV-00062 | 11/30/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding escrow mechanics and release conditions in separation agreement | Attorney-Client Privilege
63 | CALDWELL-PRIV-00063 | 12/01/2019 | Draft Agreement | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Third draft of separation agreement incorporating tax-related revisions recommended by Thornberg & Whitfield CPAs at counsel's direction | Attorney-Client Privilege; Work Product Doctrine
64 | CALDWELL-PRIV-00064 | 12/01/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client transmitting third draft of separation agreement with summary of changes | Attorney-Client Privilege
65 | CALDWELL-PRIV-00065 | 12/02/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel requesting clarification regarding Fund V LP redemption notice period provisions in draft separation agreement | Attorney-Client Privilege
66 | CALDWELL-PRIV-00066 | 12/02/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding Fund V LP 6-month redemption notice period and anticipated March 2020 redemption date | Attorney-Client Privilege
67 | CALDWELL-PRIV-00067 | 12/02/2019 | Email with Attachment | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant regarding coordination of closing mechanics for buyout and Fund V LP redemption notice | Attorney-Client Privilege
68 | CALDWELL-PRIV-00068 | 12/03/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax advice from accountant at direction of counsel regarding installment sale treatment considerations for JV buyout payments | Attorney-Client Privilege
69 | CALDWELL-PRIV-00069 | 12/03/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product memorandum summarizing final open issues in separation agreement negotiations and recommended positions | Attorney-Client Privilege; Work Product Doctrine
70 | CALDWELL-PRIV-00070 | 12/02/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from client to counsel and accountant seeking coordinated legal and tax advice regarding tax consequences of proposed separation transaction, including buyout of 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC interests | Attorney-Client Privilege
71 | CALDWELL-PRIV-00071 | 12/04/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding Stavros's counsel's comments on third draft of separation agreement | Attorney-Client Privilege
72 | CALDWELL-PRIV-00072 | 12/04/2019 | Draft Agreement | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Fourth draft of separation agreement (redline against third draft) reflecting Stavros's counsel's comments and counsel's recommended responses | Attorney-Client Privilege; Work Product Doctrine
73 | CALDWELL-PRIV-00073 | 12/05/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel providing instructions regarding response to Stavros's counsel's proposed changes to separation agreement | Attorney-Client Privilege
74 | CALDWELL-PRIV-00074 | 12/05/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding status of discussions with Stavros's counsel on remaining open points in separation agreement | Attorney-Client Privilege
75 | CALDWELL-PRIV-00075 | 12/05/2019 | Letter | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax analysis prepared by accountant at direction of counsel regarding capital gains treatment and basis calculations for disposition of client's interests in 710 Flatbush Holdings LLC, Stavros-Caldwell Industrial LLC, and Aegean Realty Fund LP investments | Attorney-Client Privilege
76 | CALDWELL-PRIV-00076 | 12/06/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant regarding integration of tax analysis into final separation agreement provisions | Attorney-Client Privilege
77 | CALDWELL-PRIV-00077 | 12/07/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel approving final revisions to separation agreement and authorizing counsel to circulate execution version | Attorney-Client Privilege
78 | CALDWELL-PRIV-00078 | 12/08/2019 | Draft Agreement | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Near-final draft of separation agreement reflecting all negotiated terms including $3,400,000 buyout for 710 Flatbush Holdings LLC and $1,850,000 buyout for Stavros-Caldwell Industrial LLC | Attorney-Client Privilege; Work Product Doctrine
79 | CALDWELL-PRIV-00079 | 12/09/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding final comments from Stavros's counsel and recommended resolution of remaining open points | Attorney-Client Privilege
80 | CALDWELL-PRIV-00080 | 12/10/2019 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product memorandum summarizing key terms of final separation agreement and identifying post-closing obligations | Attorney-Client Privilege; Work Product Doctrine
81 | CALDWELL-PRIV-00081 | 12/11/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant regarding closing logistics for separation agreement execution scheduled for December 15, 2019 | Attorney-Client Privilege
82 | CALDWELL-PRIV-00082 | 12/12/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding year-end tax planning considerations in connection with December 15, 2019 closing of separation agreement | Attorney-Client Privilege
83 | CALDWELL-PRIV-00083 | 12/13/2019 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel confirming client's readiness to execute separation agreement and requesting summary of closing deliverables | Attorney-Client Privilege
84 | CALDWELL-PRIV-00084 | 12/14/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing final closing checklist and legal advice regarding post-closing Fund V LP redemption notice requirements | Attorney-Client Privilege; Work Product Doctrine
85 | CALDWELL-PRIV-00085 | 12/05/2019 | Letter | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax analysis prepared by accountant at direction of counsel regarding capital gains treatment and basis calculations for disposition of client's interests in 710 Flatbush Holdings LLC, Stavros-Caldwell Industrial LLC, and Aegean Realty Fund LP investments | Attorney-Client Privilege
86 | CALDWELL-PRIV-00086 | 12/16/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant confirming execution of separation agreement effective December 15, 2019 and outlining post-closing tax reporting requirements | Attorney-Client Privilege
87 | CALDWELL-PRIV-00087 | 12/17/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding immediate post-closing tax reporting steps for 710 Flatbush Holdings LLC buyout | Attorney-Client Privilege
88 | CALDWELL-PRIV-00088 | 12/18/2019 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, requesting clarification on basis calculations for 710 Flatbush Holdings LLC 50% interest | Attorney-Client Privilege
89 | CALDWELL-PRIV-00089 | 12/19/2019 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing basis calculation worksheet for 710 Flatbush Holdings LLC interest disposition | Attorney-Client Privilege
90 | CALDWELL-PRIV-00090 | 12/19/2019 | Attachment — Excel | N/A (attachment to CALDWELL-PRIV-00089) | N/A | N/A | Accountant's basis calculation worksheet for 710 Flatbush Holdings LLC interest prepared at direction of counsel | Attorney-Client Privilege
91 | CALDWELL-PRIV-00091 | 12/20/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding basis calculations for Stavros-Caldwell Industrial LLC 40% interest disposition at $1,850,000 | Attorney-Client Privilege
92 | CALDWELL-PRIV-00092 | 12/22/2019 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, providing additional information regarding client's capital contributions to Stavros-Caldwell Industrial LLC | Attorney-Client Privilege
93 | CALDWELL-PRIV-00093 | 12/23/2019 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding treatment of distributions received from 710 Flatbush Holdings LLC ($385,000) and Stavros-Caldwell Industrial LLC ($250,000) in computing gain on disposition | Attorney-Client Privilege
94 | CALDWELL-PRIV-00094 | 12/27/2019 | Memorandum | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax memorandum prepared by accountant at direction of counsel analyzing aggregate distributions of $635,000 from JV entities and impact on adjusted basis for buyout gain calculations | Attorney-Client Privilege
95 | CALDWELL-PRIV-00095 | 12/30/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding post-closing status and Fund V LP redemption notice submission | Attorney-Client Privilege
96 | CALDWELL-PRIV-00096 | 01/02/2020 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel confirming submission of Fund V LP redemption notice and anticipated March 2020 redemption date | Attorney-Client Privilege
97 | CALDWELL-PRIV-00097 | 01/05/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding estimated tax payments for Q4 2019 in connection with buyout transaction gains | Attorney-Client Privilege
98 | CALDWELL-PRIV-00098 | 01/07/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, regarding status of 2019 Schedule K-1s expected from Aegean Realty Fund III LP, Fund IV LP, and Fund V LP | Attorney-Client Privilege
99 | CALDWELL-PRIV-00099 | 01/10/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding LP investment basis computations across Aegean Realty Fund III LP ($3,500,000), Fund IV LP ($3,500,000), and Fund V LP ($3,000,000) totaling $10,000,000 | Attorney-Client Privilege
100 | CALDWELL-PRIV-00100 | 12/12/2019 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's legal advice regarding final form of separation agreement, including Fund V LP redemption notice period and anticipated March 2020 redemption at $3,150,000 | Attorney-Client Privilege
101 | CALDWELL-PRIV-00101 | 01/14/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing schedule of LP distributions received ($1,870,000 aggregate across Funds III, IV, and V) and impact on adjusted basis | Attorney-Client Privilege
102 | CALDWELL-PRIV-00102 | 01/14/2020 | Attachment — Excel | N/A (attachment to CALDWELL-PRIV-00101) | N/A | N/A | Accountant's schedule of LP distributions and adjusted basis calculations prepared at direction of counsel | Attorney-Client Privilege
103 | CALDWELL-PRIV-00103 | 01/15/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, regarding post-closing tax reporting obligations for buyout of interests in 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC under separation agreement effective December 15, 2019 | Attorney-Client Privilege
104 | CALDWELL-PRIV-00104 | 01/18/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding depreciation recapture considerations for 710 Flatbush Avenue property in connection with buyout | Attorney-Client Privilege
105 | CALDWELL-PRIV-00105 | 01/20/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding status of escrow release conditions under separation agreement | Attorney-Client Privilege
106 | CALDWELL-PRIV-00106 | 01/22/2020 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding receipt of first installment of buyout payment for 710 Flatbush Holdings LLC interest | Attorney-Client Privilege
107 | CALDWELL-PRIV-00107 | 01/25/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding tax treatment of installment payments received under buyout provisions of separation agreement | Attorney-Client Privilege
108 | CALDWELL-PRIV-00108 | 01/28/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, providing wire transfer records for buyout payments received | Attorney-Client Privilege
109 | CALDWELL-PRIV-00109 | 02/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding Section 751 considerations in connection with Stavros-Caldwell Industrial LLC buyout | Attorney-Client Privilege
110 | CALDWELL-PRIV-00110 | 02/05/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding post-closing representations and warranties under separation agreement | Attorney-Client Privilege
111 | CALDWELL-PRIV-00111 | 02/08/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, requesting updated basis schedule incorporating all buyout payments received through February 2020 | Attorney-Client Privilege
112 | CALDWELL-PRIV-00112 | 02/12/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing updated basis and gain schedules for all Caldwell-Stavros transactions | Attorney-Client Privilege
113 | CALDWELL-PRIV-00113 | 02/12/2020 | Attachment — Excel | N/A (attachment to CALDWELL-PRIV-00112) | N/A | N/A | Accountant's updated gain recognition schedule for JV buyout transactions prepared at direction of counsel | Attorney-Client Privilege
114 | CALDWELL-PRIV-00114 | 02/18/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding anticipated Fund V LP redemption and projected capital gain of approximately $150,000 based on $3,000,000 basis and $3,150,000 expected redemption proceeds | Attorney-Client Privilege
115 | CALDWELL-PRIV-00115 | 02/22/2020 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel regarding anticipated receipt of Fund V LP redemption proceeds in March 2020 | Attorney-Client Privilege
116 | CALDWELL-PRIV-00116 | 02/28/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client confirming Fund V LP redemption notice period expiration and anticipated March 2020 distribution | Attorney-Client Privilege
117 | CALDWELL-PRIV-00117 | 03/05/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding year-end estimated tax implications of Fund V LP redemption proceeds | Attorney-Client Privilege
118 | CALDWELL-PRIV-00118 | 03/10/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, confirming receipt of Fund V LP redemption proceeds of $3,150,000 on March 9, 2020 | Attorney-Client Privilege
119 | CALDWELL-PRIV-00119 | 03/15/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding treatment of Fund V LP redemption proceeds and gain recognition for 2020 tax year | Attorney-Client Privilege
120 | CALDWELL-PRIV-00120 | 01/15/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, regarding post-closing tax reporting obligations for buyout of interests in 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC under separation agreement effective December 15, 2019 | Attorney-Client Privilege
121 | CALDWELL-PRIV-00121 | 04/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding preparation of client's 2019 personal tax return reflecting disposition of JV interests under separation agreement | Attorney-Client Privilege
122 | CALDWELL-PRIV-00122 | 04/03/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, providing additional closing documents for 2019 tax return preparation | Attorney-Client Privilege
123 | CALDWELL-PRIV-00123 | 04/05/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing draft 2019 tax return schedules reflecting buyout gains for counsel's review | Attorney-Client Privilege
124 | CALDWELL-PRIV-00124 | 04/05/2020 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00123) | N/A | N/A | Draft 2019 tax return schedules prepared by accountant at direction of counsel reflecting gain on disposition of 710 Flatbush Holdings LLC and Stavros-Caldwell Industrial LLC interests | Attorney-Client Privilege
125 | CALDWELL-PRIV-00125 | 04/08/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Communication from counsel to accountant regarding review of draft 2019 tax return schedules and requesting clarification on gain characterization | Attorney-Client Privilege
126 | CALDWELL-PRIV-00126 | 04/10/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Tax advice from accountant at direction of counsel responding to counsel's questions regarding ordinary versus capital gain characterization of buyout proceeds | Attorney-Client Privilege
127 | CALDWELL-PRIV-00127 | 04/12/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, regarding receipt of 2019 Schedule K-1 from Aegean Realty Fund III LP | Attorney-Client Privilege
128 | CALDWELL-PRIV-00128 | 04/15/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel analyzing 2019 Schedule K-1 from Aegean Realty Fund III LP and integration into client's 2019 tax return | Attorney-Client Privilege
129 | CALDWELL-PRIV-00129 | 04/18/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, regarding receipt of 2019 Schedule K-1 from Aegean Realty Fund IV LP | Attorney-Client Privilege
130 | CALDWELL-PRIV-00130 | 04/20/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding discrepancy identified in 2019 Schedule K-1 from Aegean Realty Fund IV LP | Attorney-Client Privilege
131 | CALDWELL-PRIV-00131 | 04/22/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding treatment of Fund IV LP K-1 discrepancy and recommended approach for 2019 return filing | Attorney-Client Privilege
132 | CALDWELL-PRIV-00132 | 04/25/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding Fund IV LP K-1 discrepancy and client's reporting obligations | Attorney-Client Privilege
133 | CALDWELL-PRIV-00133 | 04/28/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, authorizing filing of 2019 return as recommended by accountant and counsel | Attorney-Client Privilege
134 | CALDWELL-PRIV-00134 | 05/01/2020 | Memorandum | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax memorandum prepared by accountant at direction of counsel summarizing 2019 tax return positions related to Caldwell-Stavros separation transactions | Attorney-Client Privilege
135 | CALDWELL-PRIV-00135 | 05/05/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding treatment of Fund V LP redemption proceeds on client's 2020 estimated tax payments | Attorney-Client Privilege
136 | CALDWELL-PRIV-00136 | 05/10/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, providing year-to-date income information for 2020 estimated tax calculations | Attorney-Client Privilege
137 | CALDWELL-PRIV-00137 | 05/15/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel enclosing 2020 estimated tax payment schedule incorporating Fund V LP redemption gain | Attorney-Client Privilege
138 | CALDWELL-PRIV-00138 | 05/15/2020 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00137) | N/A | N/A | Accountant's 2020 estimated tax payment schedule incorporating Fund V LP redemption gain, prepared at direction of counsel | Attorney-Client Privilege
139 | CALDWELL-PRIV-00139 | 03/15/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client regarding legal implications of Fund V LP redemption and confirming completion of separation transaction obligations | Attorney-Client Privilege
140 | CALDWELL-PRIV-00140 | 03/18/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding treatment of Fund V LP redemption proceeds ($3,150,000) received March 2020 and impact on 2020 personal tax return | Attorney-Client Privilege
141 | CALDWELL-PRIV-00141 | 05/20/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding depreciation recapture analysis for 710 Flatbush Avenue property in connection with buyout gain recognition | Attorney-Client Privilege
142 | CALDWELL-PRIV-00142 | 05/25/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, providing historical depreciation schedules for 710 Flatbush Avenue property | Attorney-Client Privilege
143 | CALDWELL-PRIV-00143 | 05/28/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing depreciation recapture analysis for 710 Flatbush Avenue property | Attorney-Client Privilege
144 | CALDWELL-PRIV-00144 | 05/28/2020 | Attachment — Excel | N/A (attachment to CALDWELL-PRIV-00143) | N/A | N/A | Accountant's depreciation recapture analysis worksheet for 710 Flatbush Avenue property prepared at direction of counsel | Attorney-Client Privilege
145 | CALDWELL-PRIV-00145 | 06/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding depreciation recapture considerations for 1500 Commerce Boulevard property held by Stavros-Caldwell Industrial LLC | Attorney-Client Privilege
146 | CALDWELL-PRIV-00146 | 06/05/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, providing historical cost basis records for 1500 Commerce Boulevard property | Attorney-Client Privilege
147 | CALDWELL-PRIV-00147 | 06/10/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding combined depreciation recapture impact for both 710 Flatbush Avenue and 1500 Commerce Boulevard properties | Attorney-Client Privilege
148 | CALDWELL-PRIV-00148 | 06/15/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding reporting obligations for Schedule K-1 discrepancies identified in Aegean Realty Fund IV LP returns | Attorney-Client Privilege
149 | CALDWELL-PRIV-00149 | 06/20/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, regarding receipt of corrected Schedule K-1 from Aegean Realty Fund IV LP | Attorney-Client Privilege
150 | CALDWELL-PRIV-00150 | 06/25/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel analyzing corrected Fund IV LP Schedule K-1 and impact on previously filed 2019 tax return | Attorney-Client Privilege
151 | CALDWELL-PRIV-00151 | 07/01/2020 | Memorandum | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax memorandum prepared by accountant at direction of counsel regarding whether amended 2019 return filing is required in light of corrected Fund IV LP K-1 | Attorney-Client Privilege
152 | CALDWELL-PRIV-00152 | 07/05/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding 2019 amended return filing decision in connection with Fund IV LP K-1 correction | Attorney-Client Privilege
153 | CALDWELL-PRIV-00153 | 07/10/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, authorizing preparation of amended 2019 return as recommended | Attorney-Client Privilege
154 | CALDWELL-PRIV-00154 | 07/15/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing draft amended 2019 return schedules for counsel's review | Attorney-Client Privilege
155 | CALDWELL-PRIV-00155 | 07/15/2020 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00154) | N/A | N/A | Draft amended 2019 tax return schedules prepared by accountant at direction of counsel reflecting corrected Fund IV LP K-1 information | Attorney-Client Privilege
156 | CALDWELL-PRIV-00156 | 07/20/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Communication from counsel to accountant approving draft amended 2019 return schedules with minor revisions | Attorney-Client Privilege
157 | CALDWELL-PRIV-00157 | 08/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding 2020 Schedule K-1 reporting expectations for Aegean Realty Fund IV LP and Fund V LP | Attorney-Client Privilege
158 | CALDWELL-PRIV-00158 | 08/15/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, regarding receipt of 2019 final Schedule K-1 from Aegean Realty Fund V LP | Attorney-Client Privilege
159 | CALDWELL-PRIV-00159 | 09/01/2020 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing draft basis worksheets for all Aegean Realty LP investments for integration into 2020 tax return preparation | Attorney-Client Privilege
160 | CALDWELL-PRIV-00160 | 04/10/2020 | Memorandum | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax memorandum prepared by accountant at counsel's direction analyzing aggregate tax consequences of all Caldwell-Stavros transactions: LP investments totaling $10,000,000, JV equity of $4,224,000, aggregate distributions of $2,505,000, buyout proceeds of $5,250,000, and Fund V redemption of $3,150,000 | Attorney-Client Privilege
161 | CALDWELL-PRIV-00161 | 10/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding anticipated 2020 tax return implications of Fund V LP redemption and final disposition of all Aegean Realty LP interests | Attorney-Client Privilege
162 | CALDWELL-PRIV-00162 | 10/05/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, providing summary of all LP distribution payments received during 2020 | Attorney-Client Privilege
163 | CALDWELL-PRIV-00163 | 10/10/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding proper reporting of Fund V LP final distribution and redemption proceeds on 2020 return | Attorney-Client Privilege
164 | CALDWELL-PRIV-00164 | 10/15/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant regarding document retention recommendations for all Caldwell-Stavros transaction records | Attorney-Client Privilege; Work Product Doctrine
165 | CALDWELL-PRIV-00165 | 10/20/2020 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel confirming implementation of counsel's document retention recommendations | Attorney-Client Privilege
166 | CALDWELL-PRIV-00166 | 11/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding 2020 estimated tax payment adjustment to account for Fund V LP redemption gain | Attorney-Client Privilege
167 | CALDWELL-PRIV-00167 | 11/10/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, regarding additional financial records needed for 2020 tax return preparation | Attorney-Client Privilege
168 | CALDWELL-PRIV-00168 | 11/15/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding Caldwell's final exit from all Aegean Realty-related investments and tax consequences thereof | Attorney-Client Privilege
169 | CALDWELL-PRIV-00169 | 12/01/2020 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding year-end tax planning for 2020 in light of all Caldwell-Stavros separation transactions | Attorney-Client Privilege
170 | CALDWELL-PRIV-00170 | 12/10/2020 | Memorandum | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax memorandum prepared by accountant at direction of counsel summarizing 2020 year-end tax position including all separation-related gains and LP redemption proceeds | Attorney-Client Privilege
171 | CALDWELL-PRIV-00171 | 12/15/2020 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding potential IRS examination risk related to Aegean Realty partnership returns | Attorney-Client Privilege; Work Product Doctrine
172 | CALDWELL-PRIV-00172 | 01/05/2021 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Patricia Sheldon, Whitmore & Kessler LLP | Communication from client to accountant, copying counsel, regarding receipt of 2020 Schedule K-1 from Aegean Realty Fund IV LP | Attorney-Client Privilege
173 | CALDWELL-PRIV-00173 | 01/10/2021 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel analyzing 2020 Schedule K-1 from Aegean Realty Fund IV LP for integration into 2020 return preparation | Attorney-Client Privilege
174 | CALDWELL-PRIV-00174 | 01/15/2021 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel regarding preparation of client's 2020 personal tax return reflecting Fund V LP redemption and all separation-related items | Attorney-Client Privilege
175 | CALDWELL-PRIV-00175 | 01/20/2021 | Email with Attachment | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax advice from accountant at direction of counsel enclosing draft 2020 tax return schedules for counsel's review | Attorney-Client Privilege
176 | CALDWELL-PRIV-00176 | 01/20/2021 | Attachment — PDF | N/A (attachment to CALDWELL-PRIV-00175) | N/A | N/A | Draft 2020 tax return schedules reflecting Fund V LP redemption and separation transaction gains prepared by accountant at direction of counsel | Attorney-Client Privilege
177 | CALDWELL-PRIV-00177 | 02/01/2021 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Communication from counsel to accountant approving 2020 draft tax return schedules and providing additional legal guidance on reporting positions | Attorney-Client Privilege
178 | CALDWELL-PRIV-00178 | 02/10/2021 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant, rendered at direction of counsel, authorizing filing of 2020 tax return as prepared | Attorney-Client Privilege
179 | CALDWELL-PRIV-00179 | 02/15/2021 | Letter | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Tax engagement letter from accountant confirming scope of continued tax advisory services rendered at direction of counsel regarding Aegean Realty LP tax matters | Attorney-Client Privilege
180 | CALDWELL-PRIV-00180 | 09/15/2020 | Email | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | None | Communication from client to accountant requesting advice on Schedule K-1 reporting for Aegean Realty Fund IV LP and Aegean Realty Fund V LP, rendered at direction of counsel in connection with ongoing tax advisory engagement | Attorney-Client Privilege
181 | CALDWELL-PRIV-00181 | 02/20/2021 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant at direction of counsel regarding IRS audit risk assessment for Aegean Realty partnership returns based on publicly reported investigations | Attorney-Client Privilege; Work Product Doctrine
182 | CALDWELL-PRIV-00182 | 03/01/2021 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Communication from counsel to client providing legal advice regarding potential IRS examination exposure from Aegean Realty partnership-level audits | Attorney-Client Privilege; Work Product Doctrine
183 | CALDWELL-PRIV-00183 | 03/05/2021 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | None | Communication from client to counsel seeking additional legal advice regarding implications of potential Aegean Realty partnership-level IRS audit for client's personal returns | Attorney-Client Privilege
184 | CALDWELL-PRIV-00184 | 03/08/2021 | Memorandum | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | None | Counsel's work product memorandum analyzing client's potential exposure from Aegean Realty partnership-level tax proceedings and recommended protective measures | Attorney-Client Privilege; Work Product Doctrine
185 | CALDWELL-PRIV-00185 | 03/10/2021 | Email | Helen R. Thornberg, Thornberg & Whitfield CPAs | Jonathan R. Caldwell | None | Tax advice from accountant regarding amended K-1 received from Aegean Realty Fund III LP and impact on client's 2019 personal tax return, rendered at direction of counsel | Attorney-Client Privilege
186 | CALDWELL-PRIV-00186 | 03/12/2021 | Email | Jonathan R. Caldwell | Patricia Sheldon, Whitmore & Kessler LLP | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from client to counsel and accountant regarding amended K-1 from Aegean Realty Fund III LP and requesting coordinated legal and tax advice | Attorney-Client Privilege
187 | CALDWELL-PRIV-00187 | 03/15/2021 | Email | Patricia Sheldon, Whitmore & Kessler LLP | Jonathan R. Caldwell | Helen R. Thornberg, Thornberg & Whitfield CPAs | Communication from counsel to client and accountant providing legal advice rega

[sheet: Privilege Log]

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