Motion for Entry of Judgment
Plaintiffs, by its attorney, Daniel P. McAnally, move this Honorable Court to enter Judgment against the Defendant and in support state:
1. Plaintiffs filed their complaint seeking an ERISA audit and any delinquent contributions shown to be owed.
2. The Court previously entered and Order of Default on May 22, 2014 directing the Defendant to submit to and audit. The Court retained jurisdiction to enter an appropriate order after completion of the audit. (Exhibit A)
3. The Plaintiffs audited the books and records of the Defendant to verify that all contributions were submitted. The audit revealed that the Defendant breached the provisions of the Collective Bargaining Agreement by underpaying contributions that are owed to the Trust Funds based upon the hours worked by employees during the period January 2011 through December 2013. The contribution's owed to the Trust Fund as a consequence of this breach are $47,465.32. (Exhibit B, affidavit of Debbie Trzeciak, Contribution Accounting Manager) (Exhibit C, Audit Report)
4. Jeffrey H. Cole, is the owner of the signatory employer and is personally liable for ERISA contributions owed to the Iron Workers Tri-State Welfare Plan because pursuant to the Agreement and Declaration of Trust of the Tri-State Welfare Plan, Article IV(f), "any individual who knowingly and willfully underpays or underreports Employer Contributions shall be personally liable for the amount which was not paid."
5. The Defendants owe liquidated damages on the unpaid ERISA contributions in the amount of $26,947.17 pursuant to the Collective Bargaining Agreements, the Trust Agreements and 29 U.S.C. § 1132(g)(2)(C)(ii). (Exhibit B)
6. The Defendants owe $1,194.00 for necessary and reasonable audit fees, (Exhibit B), $10,975.00 for necessary and reasonable attorney fees and costs of $455.00 which are collectible under the terms of the Collective Bargaining Agreement, the Trust Agreements and 29 U.S.C. § 1132(g)(2)(D). (Exhibit D, affidavit of Daniel P. McAnally)
WHEREFORE, Plaintiffs pray that their motion for entry of judgment be granted in the amount of $87,036.49.
Exhibit A
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
TRUSTEES of the IRON WORKERS
TRI-STATE WELFARE FUND
Plaintiffs, Case No. 14 C 2403
v. Judge St. Eve
SECURITY FENCE CO. and
JEFFREY H. COLE
Defendants.
Order of Default
WHEREAS, the Plaintiffs filed their Complaint on April 3, 2014 and the Defendants were personally served with copies of the Summonses and Complaints; and
WHEREAS, the Defendants have failed to answer or otherwise plead; and
NOW THEREFORE, upon application of the Plaintiffs and for good cause shown, an order of default is hereby entered against the Defendants in accordance with the prayer of the Complaint in the above styled action; and
IT IS HEREBY ORDERED that Defendants produce, at the location of Plaintiffs' choosing, and permit the Plaintiffs to inspect and to copy each of the following documents for the period January 1, 2011 through present:
1) Employer's Quarterly Tax Returns, IRS Form No. 941;
2) State Unemployment Compensation Form U.C. No. 3;
3) Payroll Journal; Cash Disbursement Journal; Cash Receipts Journal; Payroll Subsidiaries;
4) General ledger;
5) Invoices of subcontractors and suppliers;
6) Time and job record cards;
7) Listing or schedule of subcontractors;
8) Check stubs and cancelled checks;
9) W-2 Wage Statements and all other payroll records;
10) Any other contribution reports involving employees filed with other Trust Funds;
11) IRS Forms 1099 and 1096;
12) Workers' Compensation Policies including any Workers' Compensation Audit Reports.
13) Construction loan data;
14) Waivers of Lien;
15) Federal Income Tax Returns;
16) Any other information deemed necessary by the Plaintiffs to effectuate a completed audit report.
This Court will retain jurisdiction to enter an appropriate Supplemental Judgment Order as to amounts owed to Plaintiffs after completion of the audit.
ENTERED:
_____________________________
AMY J. ST. EYE
UNITED STATES DISTRICT JUDGE
DATED: May 22, 2014
Exhibit B
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
TRUSTEES of the IRON WORKERS
TRI-STATE WELFARE FUND
Plaintiffs, Case No. 14 C 2403
v. Judge St. Eve
SECURITY FENCE CO. and
JEFFREY H. COLE
Defendants.
SWORN DECLARATION PURSUANT TO 28 U.S.C.A. § 1746
Debbie Trzeciak, declares as follows:
1. I am the Contribution Accounting Manager at the employer contributions department for the Trustees of the Iron Workers Tri-state Welfare Plan ("Trust Fund") and in such capacity I am authorized to make this Declaration on behalf of the Trust Fund.
2. The Defendant executed an Agreement with the International Association of Bridge, Structural and Ornamental and Reinforcing Iron Workers ("Union") whereby it agreed to be bound by the provisions of a Collective Bargaining Agreement and to all Collective Bargaining Agreements subsequently negotiated.
3. Pursuant to the provisions of the Agreement and the Collective Bargaining Agreements, the Defendant agreed to be bound by the provisions of the Agreements and Declaration of Trust, which created the Plaintiffs' Trust Fund.
4. Pursuant to the provisions of the Collective Bargaining Agreements and Trust Agreements, the Defendant is required to submit monthly reports which list the number of hours worked by its iron worker employees and the Defendant is required to pay contributions based upon the hours listed.
5. Pursuant to the provisions of the Trust Agreements and the Collective Bargaining Agreement, the Defendant is required to submit to an audit to verify the accuracy of the contributions submitted by the Defendant to the Trust Funds.
6. The Plaintiffs audited the books and records of the Defendant to verify that all contributions were submitted. The audit revealed that the Defendant breached the provisions of the Collective Bargaining Agreement by underpaying contributions that are owed to the Trust Funds based upon the hours worked by employees during the period January 2011 through December 2013. The contributions owed to the Trust Funds as a consequence of this breach are $47,465.32. As a result, the Defendant owes $1,194.00 for necessary and reasonable audit fees pursuant to the terms of the Trust Agreements.
7. Jeffrey H. Cole, is the owner of the signatory employer and is personally liable for ERISA contributions owed to the Iron Workers Tri-State Welfare Plan because pursuant to the Agreement and Declaration of Trust of the Tri-State Welfare Plan, Article IV(f), "any individual who knowingly and willfully underpays or underreports Employer Contributions shall be personally liable for the amount which was not paid."
8. Because of its failure to pay contributions in a timely manner, the Trust Agreement and Collective Bargaining Agreement mandate the assessment of liquidated damages. The liquidated damages calculation was based on the rate set forth in the controlling Trust Agreements, which is 1.5% compounded per month. The amount of liquidated damages owed is $26,947.17.
I declare under penalty of perjury under the laws of the United States of America that the foregoing information contained in this Declaration is true and correct.
Signature: _______________________________
Contribution Accounting Manager
Dated: 6-3-15
________________________________
Exhibit C
SECURITY FENCE CO. INC. 2022 S GRISWOLD ST PEORIA, IL 61605
EMPLOYER #10429
AGREED UPON PROCEDURE'S REPORT
JANUARY 1, 2011 TO DECEMBER 31, 2013
SECURITY FENCE CO. INC.
CONTENTS
INDEPENDENT ACCOUNTANT'S REPORT ON AGREED UPON PROCEDURES 1
SUMMARY REPORT 2
INTEREST AND AMORTIZATION SCHEDULE 3-4
DETAILED CONTRIBUTION EXCEPTION REPORT 5-7
PAYROLL AUDIT INFORMATION SHEET 8-9
MacNELL
ACCOUNTING & CONSULTING, LLP
9436 Springfield Avenue Evanston, Illinois 60203
Independent Accountant's Report on Agreed Upon Procedures
May 8, 2015
Board of Trustees Tri-State Iron Workers Welfare Fund 18861 90th Avenue Mokena, IL 60448
We have performed the procedures discussed below, which were agreed to by the Tri-State Iron Workers Welfare Fund, to the payroll records of Security Fence Co, Inc., a contributing employer (the "employer") to the Tri-State Iron Workers Welfare Fund, for the period January 1, 2011 to December 31, 2013. The purpose of our review was to assist the employer and the Fund in determining whether contributions to the Fund are being made in accordance with the collective bargaining agreements in effect and with the Trust Agreement of the Fund. The propriety of the contributions is the responsibility of the employer's management. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.
Our procedures included a review of the pertinent provision of the collective bargaining agreements and compared underlying employer payroll records to Fund contribution records. The employer records we reviewed included payroll journals, individual earning records, payroll tax returns, contribution reports, job classifications, and general disbursement records as appropriate. The scope of this engagement was limited to records made available by the employer and would not necessarily disclose all exceptions in employer contributions to the Fund. Any compensation paid to employees not disclosed to us or made part of the written record was not determinable by us and was not included in our review.
Our procedures related to a review of the employer's payroll records only and did not extend to any financial statements of the contributing employer. The procedures were substantially less in scope than an audit of the financial statements of the contributing employer, the objective of which is the expression of an opinion on the contributing employer's financial statements. Accordingly, no such opinion is expressed. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
The exceptions to employer contributions are noted on the accompanying report.
This report is intended solely for the information and use of Security Fence Co, Inc. and Tri-State Iron Workers Welfare Fund and is not intended to be and should not be used by anyone other than those specified parties.
MacNell Accounting and Consulting, LLP.
MacNell Accounting and Consulting, L.L.P. Certified Public Accountants
MacNELL
ACCOUNTING & CONSULTING, LLP
Payroll Audit Summary
Tri-State Iron Workers Welfare Fund
Deficiencies
2011 $10,254.06
2012 $16,177.66
2013 $21,033.60
Total $47,465.32
Liquidated Damages
$26,947.17
Total Amount Due
$74,412.49
Security Fence Company
Compound Period. . . . . . . . . : Monthly
Nominal Annual Rate . . . . : 18.000%
CASH FLOW DATA
Event Date Amount Number Period End Date
1 Loan 02/28/2011 378.51 1
2 Loan 05/31/2011 447.70 1
3 Loan 06/30/2011 1,617.98 1
4 Loan 07/31/2011 1,289.05 1
5 Loan 08/31/2011 1,062.36 1
6 Loan 09/30/2011 1,164.59 1
7 Loan 10/31/2011 1,386.84 1
8 Loan 11/30/2011 1,377.95 1
9 Loan 12/31/2011 1,177.93 1
10 Loan 01/31/2012 351.16 1
11 Loan 02/29/2012 969.01 1
12 Loan 03/31/2012 666.75 1
13 Loan 04/30/2012 395.61 1
14 Loan 05/31/2012 1,497.97 1
15 Loan 06/30/2012 2,483.66 1
16 Loan 07/31/2012 338.04 1
17 Loan 08/31/2012 136.16 1
18 Loan 10/31/2012 75.12 1
19 Loan 11/30/2012 2,976.63 1
20 Loan 12/31/2012 3,920.33 1
21 Loan 01/31/2013 2,718.41 1
22 Loan 02/28/2013 1,460.15 1
23 Loan 03/31/2013 892.05 1
24 Loan 04/30/2013 2,234.82 1
25 Loan 05/31/2013 2,577.56 1
26 Loan 06/30/2013 2,779.44 1
27 Loan 07/31/2013 2,746.58 1
28 Loan 08/31/2013 2,540.00 1
29 Loan 09/30/2013 3,248.94 1
30 Loan 10/31/2013 2,554.08 1
31 Payment 05/06/2015 74,412.55 1
AMORTIZATION SCHEDULE - Normal Amortization
Date Loan Payment Interest Principal Balance
Loan 02/28/2011 378.51 378.51
Loan 05/31/2011 447.70 17.29 17.29- 843.50
Loan 06/30/2011 1,617.98 12.65 12.65- 2,474.13
Loan 07/31/2011 1,289.05 37.11 37.11- 3,800.29
Loan 08/31/2011 1,062.36 57.00 57.00- 4,919.65
Security Fence Company
Loan 09/30/2011 1,164.59 73.79 73.79- 6,158.03
Loan 10/31/2011 1,386.84 92.37 92.37- 7,637.24
Loan 11/30/2011 1,377.95 114.56 114.56- 9,129.75
Loan 12/31/2011 1,177.93 136.95 136.95- 10,444.63
2011 Totals 9,902.91 0.00 541.72 541.72-
Loan 01/31/2012 351.16 156.67 156.67- 10,952.46
Loan 02/29/2012 969.01 164.29 164.29- 12,085.76
Loan 03/31/2012 666.75 181.29 181.29- 12,933.80
Loan 04/30/2012 395.61 194.01 194.01- 13,523.42
Loan 05/31/2012 1,497.97 202.85 202.85- 15,224.24
Loan 06/30/2012 2,483.66 228.36 228.36- 17,936.26
Loan 07/31/2012 338.04 269.04 269.04- 18,543.34
Loan 08/31/2012 136.16 278.15 278.15- 18,957.65
Loan 10/31/2012 75.12 572.99 572.99- 19,605.76
Loan 11/30/2012 2,976.63 294.09 294.09- 22,876.48
Loan 12/31/2012 3,920.33 343.15 343.15- 27,139.96
2012 Totals 13,810.44 0.00 2,884.89 2,884.89-
Loan 01/31/2013 2,718.41 407.10 407.10- 30,265.47
Loan 02/28/2013 1,460.15 453.98 453.98- 32,179.60
Loan 03/31/2013 892.05 482.69 482.69- 33,554.34
Loan 04/30/2013 2,234.82 503.32 503.32- 36,292.48
Loan 05/31/2013 2,577.56 544.39 544.39- 39,414.43
Loan 06/30/2013 2,779.44 591.22 591.22- 42,785.09
Loan 07/31/2013 2,746.58 641.78 641.78- 46,173.45
Loan 08/31/2013 2,540.00 692.60 692.60- 49,406.05
Loan 09/30/2013 3,248.94 741.09 741.09- 53,396.08
Loan 10/31/2013 2,554.08 800.94 800.94- 56,751.10
2013 Totals 23,752.03 0.00 5,859.11 5,859.11-
1 05/06/2015 74,412.55 17,661.45 56,751.10 0.00
2015 Totals 0.00 74,412.55 17,661.45 56,751.10
Grand Totals 47,465.38 74,412.55 26,947.17 47,465.38
Security Fence Company
Tri-State Iron Workers Welfare Fund
Payroll Audit Exception Report
January 1, 2011 to December 31, 2011
Employer: Security Fence Company
2022 S. Griswold
Peoria, IL 61605 Primary Explanation of deficiencies/credits noted:
Employer #:10429 U) Employer under-contributed in month that employee worked
Contact: Eric Hackett
Participant Social Security Contribution Amount Per Amount Contribution Amount
Name Number Code Month Payroll Reported Exception Rate Due
Menchaca, Samuel xxx-xx-3644 U April-11 93.50 74.00 19.50 $ 8.14 $ 158.73
U May-11 156.00 96.00 60.11 $ 8.89 $ 533.40
U June-11 138.00 77.00 61.00 $ 8.89 $ 542.29
U July-11 215.50 171.00 44.50 $ 8.89 $ 395.61
U August-11 165.00 114.00 51.00 $ 8.89 $ 453.69
U September-11 153.50 105.00 48.50 $ 8.89 $ 431.17
U October-11 151.00 98.00 53.00 $ 8.89 $ 471.17
U November-11 151.50 97.00 54.50 $ 8.89 $ 484.51
U December-11 190.00 163.00 27.00 $ 8.89 $ 240.03
Payne Joseph xxx-xx-8604 U January-11 46.50 - 46.50 $ 8.14 $ 378.51
U April-11 73.00 65.00 8.00 $ 8.14 $ 65.12
U May-11 153.50 99.00 54.50 $ 8.89 $ 484.51
U June-11 143.50 111.00 32.50 $ 8.9 $ 288.93
U July-11 198.00 162.00 36.00 $ 8.9 $ 320.04
U August-11 157.50 115.00 42.50 $ 8.89 $ 377.83
U September-11 192.00 130.00 62.00 $ 8.89 $ 551.18
U October-11 145.00 137.00 8.00 $ 8.89 $ 71.12
U November-11 34.50 30.00 4.50 $ 8.89 $ 40.01
Preciado, Demetrio xxx-xx-5386 U April-11 94.50 67.00 27.50 $ 8.14 $ 223.85
U May-11 155.50 88.00 67.50 $ 8.89 $ 600.08
U June-11 138.50 87.00 51.50 $ 8.89 $ 457.84
U July-11 190.00 151.00 39.00 $ 8.89 $ 346.71
U August-11 149.50 112.00 37.50 $ 8.89 $ 333.38
U September-11 182.50 137.00 45.50 $ 8.89 $ 404.50
U October-11 159.00 65.00 94.00 $ 8.89 $ 835.66
U November-11 152.50 79.00 73.50 $ 8.89 $ 653.42
U December-11 174.50 162.00 12.50 $ 8.89 $ 111.13
__________ ___________
1,162.00 10,254.06
========== ===========
Security Fence Company
Tri-State Iron Workers Welfare Fund
Payroll Audit Exception Report
January 1, 2012 to December 31, 2012
Employer: Security Fence Company
2022 S. Griswold
Peoria, IL 61605 Primary Explanation of deficiencies/credits noted:
Employer #:10429 U) Employer under-contributed in month that employee worked
Contact: Eric Hackett
Participant Social Security Contribution Amount Per Amount Contribution Amount
Name Number Code Month Payroll Reported Exception Rate Due
Menchaca, Samuel xxx-xx-3644 U January-12 132.00 112.00 20.00 $ 8.89 $ 177.80
U February-12 132.00 91.00 41.00 $ 8.89 $ 364.49
U March-12 188.50 144.00 44.50 $ 8.89 $ 395.61
U April-12 168.50 - 168.50 $ 8.89 $ 1.497.97
U May-12 169.50 31.00 138.50 $ 9.39 $ 1,300.52
U June-12 201.00 192.00 9.00 $ 9.39 $ 84.51
U September-12 160.00 152.00 8.00 $ 9.39 $ 75.12
U October-12 158.00 - 158.00 $ 9.39 $ 1,483.62
U November-12 207.00 - 207.00 $ 9.39 $ 1,943.73
U December-12 143.00 - 143.00 $ 9.39 $ 1,342.77
Preciado, Demetrio xxx-xx-5386 U January-12 140.00 51.00 89.00 $ 8.89 $ 791.21
U February-12 103.00 69.00 34.00 $ 8.89 $ 302.26
U May-12 134.00 8.00 126.00 $ 9.39 $ 1,183.14
U June-12 201.00 174.00 27.00 $ 9.39 $ 253.53
U July-12 172.50 158.00 14.50 $ 9.39 $ 136.16
U October-12 159.00 - 159.00 $ 9.39 $ 1,493.01
U November-12 210.50 - 210.50 $ 9.39 $ 1,976.60
U December-12 146.50 - 146.50 $ 9.39 $ 1,375.64
________ ___________
1,744.00 16,177.66
======== ===========
Security Fence Company
Tri-State Iron Workers Wealfare Fund
Payroll Audit Exception Report
January 1, 2013 to December 31, 2013
Employer: Security Fence Company
2022 S. Griswold
Peoria, IL 61605 Primary Explanation of deficiencies/credits noted:
Employer #: 10429 U) Employer under-contributed in month that employee worked
Contact: Eric Hackett
Participant Social Security Contribution Amount Per Amount Contribution Amount
Name Number Code Month Payroll Reported Exception Rate Due
Garcia, Jose J. xxx-xx-6749 U March-13 127.50 - 127.50 $ 9.39 $ 1,197.23
U April-13 138.00 - 138.00 $ 9.39 $ 1,295.82
U May-13 118.50 - 118.50 $ 9.39 $ 1,112.72
U June-13 131.50 - 131.50 $ 9.39 $ 1,234.79
U July-13 59.90 - 59.00 $ 9.39 $ 554.01
U August-13 174.00 - 174.00 $ 9.39 $ 1,633.86
U September-13 114.50 - 114.50 $ 9.39 $ 1,075.16
Preciado, Demetrio xxx-xx-5386 U January-13 155.50 - 155.50 $ 9.39 $ 1,460.15
U February-13 95.00 - 95.00 $ 9.39 $ 892.05
U March-13 110.50 - 110.50 $ 9.39 $ 1,037.60
U April-13 136.50 - 136.50 $ 9.39 $ 1,281.74
U May-13 177.50 - 177.50 $ 9.39 $ 1,666.73
U June-13 161.00 - 161.00 $ 9.39 $ 1,511.79
U July-13 211.50 - 211.50 $ 9.39 $ 1,985.99
U August-13 172.00 - 172.00 $ 9.39 $ 1,615.08
U September-13 157.50 - 157.50 $ 9.39 $ 1,478.93
________ ___________
2,240.00 21,033.60
======== ===========
MACNELL
ACCOUNTING & CONSULTING, LLP
Payroll Audit Information
Employers' Name Security Fence Co Inc Employer # 10429
Address 2022 S Griswold St Phoonee # 309-676-5389
City/State/ZIP Code Peoria, IL 61705 Fax # N/A
Date of Contact 6/25/2013 Audit Period 01/01/2011 to 12/31/2013
Contacts Name Eric Hackett Title N/A
Person Fund is to Contact Same as Above Title Same as Above
Entity Type Corporation FEIN # 30-0040081
Business Activity Fencing Term of Liability Insurance May 2011-2012 & 2012-2013
Average # of Total Employees 23
Average # of Tristate Employees 3
Ownership-Principals Title % of Ownership
Jeffrey H Cole Owner 100%
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
[] [X] NO
N/A__________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
MacNELL
ACCOUNTING & CONSULTING, LLP
Payroll Audit Information
Audit Date 8/26/2013
Audit Site (If different from Employers Address) Same as above
__________________________________________
__________________________________________
Employer was not ready for the audit upon arrival. All records were not made available.
____________________________________________________________________________________________________
____________________________________________________________________________________________________
Not all hours worked were reported on and not all
records were made available in order to verify other potential deficiencies.
____________________________________________________________________________________________________
____________________________________________________________________________________________________
[X] YES [] NO
Two employees submitted pay stubs for 2013 for hours that were not reported.
____________________________________________________________________________________________________
____________________________________________________________________________________________________
____________________________________________________________________________________________________
AUDITOR NAME: Efriam Juarez & James Vasilakos
Exhibit D
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
TRUSTEES of the IRON WORKERS
TRI-STATE WELFARE PLAN
Plaintiffs, Case No. 14 C 2403
Judge St. Eve
v.
SECURITY FENCE CO. and
JEFFREY H. COLE
Defendants.
SWORN DECLARATION PURSUANT TO 28 U.S.C.A. § 1746
Daniel P. McAnally declares as follows:
1. I am an associated of the law firm of Whitfield McGann & Ketterman and am licensed to practice law in the State of Illinois and in the U.S. Dist. Court for Northern District of Illinois, Eastern Division.
2. I have personal knowledge of the facts stated herein and if called to testify in this matter, I can competently testify to such facts from my own such knowledge.
3. I have in excess of 22 years experience representing trustees of employee benefit plans, including the prosecution of Federal Court litigation to collect delinquent employer contributions.
4. The Collective Bargaining Agreement and the Trust Agreements under which this action is based provided for the payment of attorneys' fees and costs incurred if the Trust Funds utilize legal counsel to collect unpaid ERISA contributions.
5. Attorneys of this law firm I have devoted 64.75 hours in connection with the this case at the rate of $165.00 and $200 per hour for the period April 2014 through June 2015. The total attorney fees billings is $10,975.00.
6. I have spoken with four other lawyers from four different labor law firms who practice this type of ERISA trust fund litigation. Based on my knowledge and experience, the rates charged by the hour in this case are less than or equal to the usual and customary rates charged by other law firms doing similar work in the United States District Court for the Northen District of Illinois.
7. In addition, the filing fee was $400.00 and the fees for service of process were an additional $55.00. These costs total $455.00.
8. I certify that the attorney fees and costs totaling $11,430.00 were necessary and reasonable.
I declare under penalty of perjury under the laws of the United States of America that the foregoing information contained in this Declaration is true and correct.
Dated: June 2, 2015
s/ DANIEL P. McANALLY
Attorney for the Plaintiffs