Matter 1018-00009 — Client 1018

DOC Other billing-summary-2022.xlsx DOC Other billing-summary-2023.xlsx DOC Other billing-summary-2024-final.xlsx DOC Correspondence document-preservation-notice.docx DOC Analysis / memo matter-closing-memo.docx DOC Other matter-status-report-q1-2023.docx DOC Other matter-status-report-q1-2024.docx DOC Analysis / memo matter-status-report-q2-2023.docx DOC Analysis / memo matter-status-report-q3-2022.docx DOC Other matter-status-report-q3-2023.docx DOC Other matter-status-report-q4-2022.docx DOC Analysis / memo matter-status-report-q4-2023.docx DOC Analysis / memo privilege-protocol-memo.docx DOC Analysis / memo timeline-key-events.xlsx

DOC Other appeals-brief-document-binder-index.docx DOC Other appeals-conference-attendee-list.docx DOC Other appeals-conference-presentation.pptx DOC Analysis / memo appeals-conference-summary.docx DOC Engagement letter appeals-conference-talking-points.docx DOC Analysis / memo appeals-pre-conference-memo.docx DOC Other appeals-supplemental-submission.docx DOC Contract / agreement form-906-closing-agreement-draft.docx DOC Contract / agreement form-906-closing-agreement-executed.docx DOC Analysis / memo settlement-financial-impact-analysis.xlsx DOC Analysis / memo settlement-offer-analysis-memo.docx DOC Analysis / memo witness-preparation-memo-vasquez.docx DOC Analysis / memo witness-preparation-memo-whitfield.docx

EMAIL Correspondence email-cross-to-iyer-financial-impact-20240319.eml EMAIL Correspondence email-cross-to-staines-sec-disclosure-20231125.eml EMAIL Correspondence email-cross-to-whitfield-30-day-letter-20231109.eml EMAIL Contract / agreement email-cross-to-whitfield-apa-discussion-20240422.eml EMAIL Correspondence email-cross-to-whitfield-appeals-conference-debrief-20240301.eml EMAIL Contract / agreement email-cross-to-whitfield-closing-agreement-executed-20240329.eml EMAIL Engagement letter email-cross-to-whitfield-engagement-kickoff-20220603.eml EMAIL Contract / agreement email-cross-to-whitfield-going-forward-recs-20240415.eml EMAIL Correspondence email-cross-to-whitfield-irs-letter-2205a-20220518.eml EMAIL Correspondence email-cross-to-whitfield-nopa-received-20231015.eml EMAIL Correspondence email-cross-to-whitfield-protest-draft-review-20231216.eml EMAIL Correspondence email-cross-to-whitfield-settlement-offer-20240318.eml EMAIL Correspondence email-cross-to-whitfield-status-update-20220815.eml EMAIL Correspondence email-cross-to-whitfield-status-update-20230315.eml EMAIL Correspondence email-cross-to-whitfield-status-update-20230720.eml EMAIL Correspondence email-whitfield-to-cross-protest-comments-20231219.eml EMAIL Correspondence email-whitfield-to-cross-settlement-approved-20240321.eml DOC Correspondence letter-to-whitfield-closing-summary-20240401.docx DOC Other letter-to-irs-appeals-conference-request-20240110.docx DOC Other letter-to-irs-appeals-settlement-acceptance-20240322.docx DOC Correspondence letter-to-irs-idr-extension-request-20220920.docx DOC Other letter-to-irs-idr-scope-objection-20230215.docx DOC Other letter-to-irs-mid-exam-conference-20230510.docx DOC Other letter-to-irs-opening-conference-20220622.docx DOC Other letter-to-irs-protest-extension-20231115.docx DOC Other letter-to-irs-response-to-nopa-20231025.docx EMAIL Correspondence email-cross-to-hartwell-strategy-discussion-20221005.eml EMAIL Correspondence email-cross-to-team-appeals-prep-20240215.eml EMAIL Correspondence email-hartwell-to-cross-budget-update-20230405.eml EMAIL Correspondence email-simmons-internal-idr-coordination-20220825.eml EMAIL Correspondence email-simmons-internal-nopa-review-assignment-20231015.eml EMAIL Correspondence email-simmons-to-nazari-penalty-research-20221028.eml EMAIL Engagement letter email-cross-to-vasquez-whitmore-kickoff-20220621.eml EMAIL Correspondence email-cross-to-vasquez-whitmore-rebuttal-20240105.eml EMAIL Contract / agreement email-nazari-to-thornbury-competent-authority-20240105.eml EMAIL Correspondence email-nazari-to-thornbury-irish-coordination-20220812.eml EMAIL Correspondence email-nazari-to-thornbury-irish-substance-docs-20221115.eml EMAIL Correspondence email-nazari-to-thornbury-settlement-irish-impact-20240320.eml EMAIL Correspondence email-simmons-to-lam-crestfield-data-request-20220710.eml EMAIL Correspondence email-simmons-to-lam-crestfield-follow-up-20221018.eml EMAIL Correspondence email-simmons-to-vasquez-appeals-data-20240210.eml DOC Engagement letter letter-to-crestfield-fin48-support-20220920.docx DOC Engagement letter letter-to-crestfield-fin48-update-20231120.docx

DOC Other benchmarking-study-comparables.xlsx DOC Other cost-sharing-ratio-analysis.xlsx DOC Engagement letter cpm-tnmm-analysis-report.docx DOC Other cut-analysis-royalty-report.docx DOC Other dempe-functions-matrix.xlsx DOC Other functional-analysis-report-updated.docx DOC Other functional-analysis-report.docx DOC Analysis / memo irs-economist-rebuttal-memo.docx DOC Other legacy-ip-royalty-financial-model.xlsx DOC Analysis / memo pbi-board-minutes-analysis.docx DOC Other pbi-personnel-interview-summaries.docx DOC Other pct-valuation-dcf-report.docx DOC Other proposed-adjustment-summary.xlsx DOC Correspondence revenue-projection-analysis.xlsx DOC Other sensitivity-analysis-settlement-ranges.xlsx DOC Other wacc-discount-rate-analysis.docx

DOC Analysis / memo budget-estimate-memo.xlsx DOC Analysis / memo conflict-check-memo.docx DOC Engagement letter engagement-letter-ppc-draft.docx DOC Engagement letter engagement-letter-ppc-executed.docx DOC Analysis / memo fee-schedule-2022.xlsx DOC Other fee-schedule-2023.xlsx DOC Other fee-schedule-2024.xlsx DOC Filing / regulatory form-2848-power-of-attorney.docx DOC Other kovel-letter-whitmore-executed.docx DOC Other matter-staffing-plan.docx

DOC Analysis / memo consent-to-extend-statute-form-872-ty2018.docx DOC Analysis / memo consent-to-extend-statute-form-872.docx DOC Pleading / procedure irs-chief-counsel-meeting-notes.docx DOC Analysis / memo irs-economist-meeting-notes.docx DOC Analysis / memo mid-exam-conference-notes.docx DOC Analysis / memo opening-conference-notes.docx DOC Analysis / memo statute-of-limitations-tracking.xlsx

DOC Analysis / memo document-production-index.xlsx DOC Other idr-01-response.docx DOC Other idr-02-response.docx DOC Other idr-03-response.docx DOC Other idr-04-response.docx DOC Other idr-05-response.docx DOC Other idr-06-response.docx DOC Other idr-07-response.docx DOC Other idr-08-response.docx DOC Other idr-09-response.docx DOC Other idr-10-response.docx DOC Other idr-11-response.docx DOC Other idr-12-response.docx DOC Other idr-15-response.docx DOC Other idr-18-response.docx DOC Other idr-22-response.docx DOC Other idr-25-response.docx DOC Other idr-30-response.docx DOC Other idr-35-response.docx DOC Other idr-40-response.docx DOC Other idr-44-response.docx DOC Other idr-47-response.docx DOC Engagement letter idr-privilege-log.xlsx DOC Correspondence idr-response-template.docx DOC Analysis / memo idr-tracker-master.xlsx

DOC Analysis / memo 30-day-letter-analysis-memo.docx DOC Analysis / memo formal-protest-draft-v1.docx DOC Other formal-protest-draft-v2.docx DOC Analysis / memo formal-protest-draft-v3-client-review.docx DOC Other formal-protest-filed.docx DOC Filing / regulatory formal-protest-redline-v1-to-v2.docx DOC Other formal-protest-redline-v2-to-v3.docx DOC Analysis / memo nopa-analysis-memo.docx DOC Other protest-exhibit-a-entity-chart.docx DOC Other protest-exhibit-b-csa-summary.docx DOC Analysis / memo protest-exhibit-c-economic-analysis.docx DOC Other protest-exhibit-d-pbi-substance.docx DOC Other protest-exhibit-e-penalty-protection.docx

DOC Analysis / memo amended-return-instructions-memo.docx DOC Analysis / memo apa-consideration-memo.docx DOC Analysis / memo going-forward-recommendations-memo.docx DOC Analysis / memo interest-computation-workpaper.xlsx DOC Analysis / memo pbi-substance-enhancement-recommendations.docx DOC Analysis / memo state-tax-impact-analysis-memo.docx

DOC Analysis / memo hargrove-covenant-analysis-memo.docx DOC Analysis / memo sec-disclosure-analysis-memo.docx

DOC Analysis / memo altera-medtronic-case-analysis.docx DOC Analysis / memo appeals-strategy-memo.docx DOC Analysis / memo competent-authority-analysis-memo.docx DOC Analysis / memo csa-regulatory-analysis-memo.docx DOC Analysis / memo defense-strategy-memo.docx DOC Analysis / memo economic-substance-analysis-memo.docx DOC Analysis / memo gilti-beat-impact-analysis.docx DOC Analysis / memo hazards-of-litigation-memo.docx DOC Analysis / memo initial-assessment-memo.docx DOC Analysis / memo irc-367d-analysis-memo.docx DOC Pleading / procedure irc-482-legal-analysis-memo.docx DOC Analysis / memo oecd-guidelines-analysis-memo.docx DOC Analysis / memo penalty-protection-analysis-memo.docx DOC Analysis / memo research-memo-correlative-adjustments.docx DOC Analysis / memo research-memo-idr-enforcement-procedures.docx DOC Analysis / memo research-memo-rev-proc-2015-41.docx DOC Analysis / memo royalty-rate-analysis-memo.docx DOC Analysis / memo settlement-authority-memo.docx DOC Analysis / memo tcja-impact-analysis-memo.docx

DOC Analysis / memo fin-48-reserve-analysis-memo.docx DOC Other fin-48-reserve-update-post-nopa.docx DOC Other fin-48-reserve-update-post-settlement.docx

DOC Contract / agreement csa-agreement-analysis-memo.docx DOC Contract / agreement intercompany-agreement-matrix.xlsx DOC Contract / agreement legacy-ip-license-analysis-memo.docx DOC Analysis / memo phl-structure-memo.docx DOC Pleading / procedure pmi-manufacturing-agreement-analysis.docx