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Chicago Regional Council of Carpenters Pension Fund v. MSM Solutions, Inc., 16 CV 9811. (2016)

Court: District Court, N.D. Illinois Number: infdco20170201e47 Visitors: 19
Filed: Dec. 22, 2016
Latest Update: Dec. 22, 2016
Summary: PLAINTIFFS' MOTION FOR ENTRY OF JUDGMENT ROBERT M. DOW , District Judge . Plaintiffs Chicago Regional Council of Carpenters Pension Fund et al. 's ("Trust Funds") hereby move this Court to enter a judgment by default against defendant MSM SOLUTIONS, INC. ("Defendant" or "MSM SOLUTIONS"). In support of their Motion, Trust Funds state as follows. I. SUMMARY OF DAMAGES. For the reasons explained more fully below, this Court should award the Trust Funds $43,835.22 in damages as follows: (A
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PLAINTIFFS' MOTION FOR ENTRY OF JUDGMENT

Plaintiffs Chicago Regional Council of Carpenters Pension Fund et al.'s ("Trust Funds") hereby move this Court to enter a judgment by default against defendant MSM SOLUTIONS, INC. ("Defendant" or "MSM SOLUTIONS"). In support of their Motion, Trust Funds state as follows.

I. SUMMARY OF DAMAGES.

For the reasons explained more fully below, this Court should award the Trust Funds $43,835.22 in damages as follows:

(A) Unpaid Fringe Benefit Contributions $21,943.55 (B) Interest $1,513.16 (C) Liquidated Damages $4,388.71 (D) Auditors' Fees $13,322.50 (E) Attorneys' Fees and Costs $2,667.40 Total $43,835.22

II. ARGUMENT.

A. Defendant's Default.

On October 18, 2016, the Trust Funds filed a complaint against the Defendant under ERISA for unpaid fringe benefit contributions owed by Defendant pursuant to an audit conducted by the Trust Funds' designated auditor, Legacy Professionals, LLP ("Legacy") for the period July 1, 2011 through December 31, 2014.

The Trust Funds' complaint also seeks a judgment for all unpaid contributions, interest and liquidated damages, attorneys' fees and costs and auditors' fees pursuant to the Employee Retirement Income Security Act ("ERISA"), Area Agreements and the trust agreements to which Defendant is signatory.

The complaint was served on Defendant on or about October 24, 2016.

The affidavit of service was filed with the Clerk of Court on or about October 27, 2016. See Affidavit of Service, Exhibit A.

Defendant has failed to answer or appear.

On December 13, 2016, this Court granted the Trust Funds' motion for entry of an order of default. See Order, Dec. 13, 2016, Docket No. 7.

B. Damages for Unpaid Fringe Benefit Contributions.

MSM SOLUTIONS is bound by the Area Agreement with the Chicago Regional Council of Carpenters ("Union"). See Declaration of J. Libby ¶ 3, Exhibit B. The Trust Funds conducted an audit of MSM SOLUTIONS's books and records which revealed unpaid fringe benefit contributions in the amount of $21,943.55. See Declaration of J. Libby ¶¶ 4-8, Exhibit A.

Under ERISA, MSM SOLUTIONS is liable to the Trust Funds for any unpaid fringe benefit contributions. ERISA states as follows:

In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce section 1145 of this title in which a judgment in favor of the plan is awarded, the court shall award the plan — (A) the unpaid contributions. . . .

See 29 U.S.C. § 1132(g)(2)(A).

Accordingly, this Court should award the Trust Funds $21,943.55 for unpaid fringe benefit contributions.

C. Interest.

Under ERISA, 29 U.S.C. § 1132, Trust Funds are entitled to collect interest on the unpaid contributions. Section 1132(g)(2)(B) provides as follows:

(2) In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce section 1145 of this title in which a judgment in favor of the plan is awarded, the court shall award the plan — . . . (B) interest on the unpaid contributions, . . . For purposes of this paragraph, interest on unpaid contributions shall be determined by using the rate provided under the plan, or, if none, the rate prescribed under section 6621 of title 26.

See 29 U.S.C. § 1132(g)(2). And, section 6621 of title 26 provides as follows:

(2) Underpayment rate. The underpayment rate established under this section shall be the sum of — (A) the Federal short-term rate determined under subsection (b), plus (B) 3 percentage points.

See 26 U.S.C. § 6621.

This is consistent with the trust agreements which also allow the Trust Funds to collect interest on the amount due. See Decl. of J. Libby ¶ 9, Exhibit B. Therefore, the Trust Funds are entitled to recover interest based on the statute.

The amount due as interest on the fringe benefit contributions is $1,513.16. See Declaration of J. Libby ¶¶ 11, 13, Exhibit B. Accordingly, this Court should award the Trust Funds interest in the amount of $1,513.16 pursuant to 29 U.S.C. § 1132(g)(2).

D. Liquidated Damages.

Under ERISA, 29 U.S.C. § 1132, the Trust Funds are entitled to collect liquidated damages on the unpaid contributions. Section 1132(g)(2)(C)(ii) provides as follows:

(2) In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce section 1145 of this title in which a judgment in favor of the plan is awarded, the court shall award the plan — . . . (C) an amount equal to the greater of — . . . (ii) liquidated damages provided for under the plan in an amount not in excess of 20 percent (or such higher percentage as may be permitted under Federal or State law) of the amount determined by the court under subparagraph (A),

This is consistent with the trust agreements which also allow the Trust Funds to collect liquidated damages of 1.5% monthly on the amount due. See Decl. of J. Libby ¶ 9, Exhibit B.

The total liquidated damages calculated at 1.5% per month compounded equals $4,388.71. See Decl. of J. Libby ¶¶ 11, 13, Exhibit B. Accordingly, this Court should award the Trust Funds liquidated damages in the amount of $4,388.71 pursuant to 29 U.S.C. § 1132(g)(2)(C)(ii).

E. Auditor's Fees.

Under the terms of the Trust Agreements and the Area Agreement, a signatory employer is liable for reasonable fees of auditors retained by the Trust Funds used to establish the amount of delinquent contributions to the Trust Funds. See Declaration of J. Libby ¶ 12, Exhibit B.

Moreover, ERISA, 29 U.S.C. § 1132, likewise provides that the Trust Funds are entitled to recover auditors' fees incurred to prove the amount of contributions owed:

ERISA itself grants the district court authority to award the plaintiffs their reasonable attorney's fees and costs in successful actions to collect unpaid fringe benefit contributions owed to multi-employer plans, 29 U.S.C. § 1132(g)(2)(D), along with `such other legal or equitable relief as the court deems appropriate,' id. § 1132(g)(2)(E). This court, among others, has construed the latter provision to include an award of audit costs. Moriarty ex rel. Local Union No. 727, I.B.T. Pension Trust v. Svec, 429 F.3d 710, 721 (7th Cir. 2005) (citing Operating Eng'rs Pension Trust v. A-C Co., 859 F.2d 1336, 1343 (9th Cir. 1988)).

See Trustees of the Chicago Plastering Institute Pension Trust v. Cork Plastering Co., 570 F.3d 890, 902 (7th Cir. 2009).

The Trust Funds incurred $13,322.50 in auditors' fees for the audit of MSM SOLUTIONS's fringe benefit contributions to the Trust Funds during the Audit Period. See Declaration of J. Libby ¶¶ 12, 13, Exhibit B. Accordingly, this Court should award the Trust Funds $13,322.50 in reasonable auditors' fees for the audit of MSM SOLUTIONS's books and records to determine that MSM SOLUTIONS owed unpaid fringe benefit contributions.

F. Attorneys' Fees and Costs.

Under the terms of the Trust Agreements and the Area Agreement, MSM SOLUTIONS is liable for reasonable attorney fees and costs incurred by the Trust Funds to collect delinquent contributions because the Trust Funds were required to hire counsel to compel the audit of MSM SOLUTIONS and to collect the amount due from MSM SOLUTIONS. See Declaration of J. Libby ¶ 10, Exhibit B.

MSM SOLUTIONS has a statutory obligation to pay attorneys' fees and costs. Under ERISA, 29 U.S.C. § 1132, Trust Funds are entitled to recover attorneys' fees and costs incurred to collect the unpaid contributions. Section 1132(g) provides as follows:

(g) Attorney's fees and costs; awards in actions involving delinquent contributions . . . (2) In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce section 1145 of this title in which a judgment in favor of the plan is awarded, the court shall award the plan — . . . . (D) reasonable attorney's fees and costs of the action, to be paid by the defendant . . .

See 29 U.S.C. § 1132(g)(2) (emphasis added). MSM SOLUTIONS is also liable for attorneys' fees and costs incurred by the Trust Funds to enforce any judgment entered in this matter. See Free v. Briody, 793 F.2d 807, 808-09 (7th Cir. 1986).

Here the Trust Funds incurred $2,667.40 in attorneys' fees and costs as stated in the affidavit and detailed billing statements accompanying this petition. See Declaration of K. McJessy ¶¶ 6-8, Exhibit C. Billing statements are admissible to show the reasonableness of attorneys' fees and costs in ERISA cases. See Trustees of the Chicago Plastering Inst. Pension Trust, 570 F.3d at 903 (relying on attorneys "time records"); Chicago Regional Council of Carpenters Pension Fund v. RCI Enterprises, Inc., 2011 U.S. Dist LEXIS *6-7 (N.D. Ill., July 20, 2011) (Feinerman, J.) (relying on billing time records for award of attorneys' fees).

Moreover, the fee charged here of $220/hour for attorney time are reasonable compared to the rates charged by other attorneys handling similar ERISA matters in the Northern District of Illinois. As a matter of law, the Northern District of Illinois has recognized that hourly rates of $195 per hour to $250 per hour are reasonable rates for attorney time for ERISA litigation. See Trustees of the Chicago Regional Council of Carpenters Pension Fund v. RCI Enterprises, Inc., 2011 U.S. Dist. LEXIS *6 (N.D. Ill.) (holding that attorney rates of $180/hr for a junior attorney to $250/hr for a partner are reasonable hourly rates for ERISA lawsuit by the Chicago Regional Council of Carpenters); Board of Trustees of the Rockford Pipe Trades Indus. Pension Fund v. Fiorenza Enters., 2011 U.S. Dist. LEXIS 28209, 21-22 (N.D. Ill. Mar. 18, 2011) ("the court finds that the hourly rates [of $195, $210 and $235 per hour] . . . are reasonable" for fringe benefit trust funds lawsuit against employer to collect unpaid contributions); Divane v. Mitchell Sec. Sys., 2008 U.S. Dist. LEXIS 27825 (N.D. Ill. Apr. 7, 2008) ("The court finds that the billing rates [of $220.00 to 240.00 for attorneys] are reasonable.").

Accordingly, this Court should award the Trust Funds $2,667.40 in reasonable attorneys' fees and costs for the audit of MSM SOLUTIONS's books and records to determine that MSM SOLUTIONS owed unpaid fringe benefit contributions.

III. CONCLUSION.

For the forgoing reasons, the Trust Funds respectfully request that this Court enter final judgment for the Trust Funds in the amount of $43,835.32 as follows:

A. $21,943.55 in unpaid contributions pursuant to the audit; B. $13,322.50 for auditor's fees incurred by the Trust Funds to complete the audit of Defendant's books and records; C. $1,513.16 in interest pursuant to 29 U.S.C. § 1132(g)(2)(B); D. $4,388.71 in liquidated damages pursuant to 29 U.S.C. § 1132(g)(2)(C); and E. $2,667.40 in reasonable attorneys' fees and costs the Trust Funds incurred in this action pursuant to 29 U.S.C. § 1132(g)(1) and/or § 1132(g)(2)(D).

The Trust Funds shall also recover reasonable attorney' fees and costs incurred by the Trust Funds in enforcing this order and any such further relief as this Court deems appropriate. See Free v. Briody, 793 F.2d 807, 808-09 (7th Cir. 1986). A proposed order is attached hereto as Exhibit D.

CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND et al. By: s/ Kevin P. McJessy One of Their Attorneys Kevin P. McJessy McJESSY, CHING & THOMPSON, LLC 3759 North Ravenswood, Suite 231 Chicago, Illinois 60613 (773) 880-1260 (773) 880-1265 (facsimile) mcjessy@MCandT.com

CERTIFICATE OF SERVICE

I, Kevin P. McJessy, an attorney, certify that I caused the foregoing Plaintiffs' Motion for Entry of Judgment to be served upon

MSM Solutions, Inc. c/o Mario McIntosh, Registered Agent 650 W. Grand Ave., Ste. 301 Elmhurst, IL 60126

via U.S. First Class Mail, postage prepaid, deposited in the United States Mail Depository located at 3759 N. Ravenswood, Chicago, Illinois on this 22nd day of December 2016.

s/ Kevin P. McJessy Kevin P. McJessy

16 CV 9811

Exhibit A

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS SUMMONS IN A CIVIL CASE CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND, et al., CASE NUMBER: 16 CV 09811 V. ASSIGNED JUDGE: Robert M. Dow, Jr. MSM SOLUTIONS, INC. DESIGNATED MAGISTRATE JUDGE: M. David Weisman TO: (Name and address of Defendant) MSM Solutions, Inc. c/o Mario McIntosh, Registered Agent 18W100 West 22nd Street Suite 114 Oakbrook Terrace, IL 60181 YOU ARE HEREBY SUMMONED and required to serve upon PLAINTIFF'S ATTORNEY (name and address) Kevin P. McJessy McJessy Ching & Thompson, LLC 3759 N. Ravenswood Ave., Ste. 231 Chicago, Illinois 60613

an answer to the complaint which is herewith served upon you, 21 days after service of this summons upon you, exclusive of the day of service. If you fail to do so, judgment by default will be taken against you for the relief demanded in the complaint. You must also file your answer with the Clerk of this Court within a reasonable period of time after service.

THOMAS G. BRUTON, CLERK October 18, 2016 (By) DEPUTY CLERK DATE AO 440 (Rev. 05/00) Summons in a Civil Action RETURN OF SERVICE DATE Service of the Summons and complaint was made by me1 NAME OF SERVER (PRINT) TITLE Check one box below to indicate appropriate method of service [] Served personally upon the defendant. Place where served: ______________________ ________________________________________________________________________________ [] Left copies thereof at the defendant's dwelling house or usual place of abode with a person of suitable age and discretion then residing therein. Name of person with whom the summons and complaint were left: __________________ [] Returned unexecuted: ___________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ [] Other (specify): _______________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ STATEMENT OF SERVICE FEES TRAVEL SERVICES TOTAL DECLARATION OF SERVER I declare under penalty of perjury under the laws of the United States of America that the foregoing information contained in the Return of Service and Statement of Service Fees is true and correct. Executed on ______________ _________________________________________ Date Signature of Server _________________________________________ Address of Server UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS CASE# 16 CV 9811 AFFIDAVIT OF SPECIAL PROCESS SERVER

AFFIANT: J. Giles

Being first duly sworn on oath deposes and says that he/she was duly appointed by the Court to serve process in the above mentioned case and/or that he/she is a person over the age of 18 and not a party to this action and is authorized by statute to effect Service of Process according to Public Act #85-0907, effective 11-23-87, amending Chapter 110, Section 2-202, of the "Code of Civil Procedure," approved 8-19-81, as amended thereof.

That he/she served the within:

_X__ SUMMONS & COMPLAINT

___ CITATION TO DISCOVER ASSETS

___ RULE TO SHOW CAUSE

___ ORDER:

___ SUBPOENA FOR TRIAL AND/OR DEPOSITION AND/OR RECORDS

___ OTHER:

1. ___ By leaving a copy with the within named defendant ___ personally on ___.

2. ___ On the within named defendant ___ by leaving a copy of same at his/her usual place of abode with ___ a person of the household over the age of 13 and informed that person of the contents on ___ and mailed a copy to ___ at his/her usual place of abode on ___.

3. _X__ On the within defendant company___ MSM Solutions Inc. ___ by leaving a copy with __Joe Majchrowicz_ - Defendant was present but refused to come to the door- ___ on _10-24-16 ___.

4. That the sex, race, and approximate age of the person receiving documents are: Sex _M___ Race _W___ Approximate Age/DOB_29 Ht. 6'0" Wt. 190 Hair Short Brn Eyes Brn ___.

5. That the place where and the date and time of service are as follows: Place: 650 W Grand Ave. #301, Elmhurst Time: 4:03 PM

6. That he/she was unable to serve the within named defendant ___ for the reason ___.

SUBSCRIBED and SWORN To before me this day of , 2016 _____. Midwest Investigations, Inc. #117-001436

16 CV 9811

Exhibit B

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND, et al. Plaintiffs, 16 CV 9811 v. Judge Robert M. Dow MSM SOLUTIONS, INC., an Illinois corporation, Defendant.

DECLARATION OF JOHN LIBBY

I, John Libby, hereby declare, under penalty of perjury pursuant to the laws of the United States, that the following statements are true to the best of my knowledge information and belief:

1. I am the Manager, Audits & Collections for the Chicago Regional Council of Carpenters Pension Fund ("Pension Fund"), the Chicago Regional Council of Carpenters Health and Welfare Fund ("Health and Welfare Fund"), the Chicago and Northeast Illinois Regional Council of Carpenter Apprentice and Trainee Program ("Trainee Fund") and the Labor/Management Union Carpentry Cooperation Promotion Fund (collectively "the Trust Funds").

2. As part of my duties, I am responsible for managing the collection of contributions for medical, pension and other benefits due from numerous employers pursuant to the collective bargaining agreement between the employers and the Chicago and Northeast Illinois Regional Council of Carpenters ("Union") and between employers and the United Brotherhood of Carpenters and Joiners of America. Accordingly, I am familiar with the terms of the current collective bargaining agreement ("Area Agreement") and the trust agreements establishing the Trust Funds.

3. MSM SOLUTIONS, INC., an Illinois corporation ("Defendant"), is an employer bound by the Area Agreement with the Union because Defendant signed an Agreement with the Union because it performed work within the geographic jurisdiction of the Union. A copy of the Agreement showing that Defendant is bound by the Area Agreement is attached as Exhibit 1. The Agreement states in part that:

4. The Employer agrees to be bound to the terms of the various Trust Agreements to which contributions are required to be made under the Agreements incorporated in Paragraph 3, including all rules and regulations adopted by the Trustees of each Fund.

Accordingly, Defendant is bound to the Area Agreement with the Union and the Trust Agreements establishing the Trust Funds and by the rules and regulations adopted by the Trustees of each Trust Fund. The Area Agreement, the Trust Agreements and the rules and regulations are collectively referred to herein as "Agreements."

4. Pursuant to the Agreements, Defendant is required to pay fringe benefit contributions to the Trust Funds for work performed by Defendant's employees and non-union subcontractors performing work falling within the jurisdiction of the Union.

5. Pursuant to the Agreements, Defendant also agreed to submit to a periodic audit of its books and records in order to verify the accuracy of the contributions reported and paid to the Trust Funds.

6. The Trust Funds engaged Legacy Professionals, LLP ("Legacy") to conduct an audit of Defendant's fringe benefit contributions to the Trust Funds for the period July 1, 2011 through December 31, 2014.

7. Legacy prepared Audit Reports of Defendant's fringe benefit contributions to the Trust Funds for two separate accounts belonging to Defendant based on Legacy's review of Defendant's records. Legacy delivered copies of its Audit Reports to the Trust Funds.

8. Copies of the Audit Reports for Defendant's accounts are attached as Exhibit 2 and Exhibit 3. According to the Audit Reports and based on the records produced by Defendant, Defendant owes $21,943.55 in unpaid fringe benefit contributions to the Trust Funds.

9. The Agreements provide that the Trust Funds collect liquidated damages on unpaid fringe benefit contributions at a rate of 1½ percent compounded monthly. The Agreements also provide that the Trust Funds collect interest on unpaid fringe benefit contributions as allowed by law.

10. Because Defendant failed to comply with the terms of the Agreements, the Trust Funds have had to employ the services of the law firm McJessy Ching & Thompson, LLC. As a result, the Trust Funds incurred attorneys' fees and costs.

11. A summary of the updated calculations of accrued interest and liquidated damages for the Audit Reports are attached hereto as Exhibit 4. Defendant owes $1,513.16 in unpaid interest calculated pursuant to 26 U.S.C. §6621 and $4,388.71 in unpaid liquidated damages calculated in accordance with the Agreements.

12. The Trust Funds paid Legacy $13,322.50 as auditors' fees for Legacy to conduct its review of Defendant's books and records and to prepare the Audit Report.

13. In sum, based on the records produced by Defendant, Defendant owes unpaid contributions of $21,943.55, interest of $1,513.16, liquidated damages of $4,388.71, auditors' fees of $13,322.50 plus the attorneys' fees and costs incurred by the Trust Funds in this lawsuit.

14. I have personal knowledge of the matters stated in this affidavit and could testify competently to them.

John Libby Executed on: 12/16/16 Date

EXHIBIT 1 (Declaration of John Libby)

Memorandum of Agreement

Employer MSM SOLUTIONS, INC. Address: 18W100 W. 22ND ST, SUITE 114 City OAKBROOK TERRACE State IL Zip 60181 PHONE 630-541-7264

THIS AGREEMENT is entered into between the Chicago Regional Council of Carpenters ("Union") and the Employer, including its successors and assigns covering the geographic jurisdiction of the Union including the following counties in Illinois: Boone, Bureau, Carroll, Cook, De Kalb, DuPage, Grundy, Henderson, Henry, Iroquois, Jo Daviess, Kane, Kankakee, Kendall, Lake, La Salle, Lee, Marshall, McHenry, Mercer, Ogle, Putnam, Rock Island, Stark, Stephenson, Whiteside, Will, Winnebago. The following counties in Iowa; Allamakee, Appanoose, Benton, Black Hawk, Bremer, Buchanan, Butler, Cedar, Cerro Gordo, Chickasaw, Clayton, Clinton, Davis, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Grundy, Hancock, Henry, Howard, Iowa, Jackson, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Mahaska, Mitchell, Monroe, Muscatine, Scott, Tama, Van Buren, Wapello, Washington, Wayne, Winnebago, Winneshiek, Worth, Wright. The following counties in Wisconsin: Kenosha, Milwaukee, Ozaukee, Racine, Washington and Waukesha. The Union and the Employer do hereby agree to the following:

1. The Employer recognizes the Union as the sole and exclusive bargaining representative on behalf of its employees who are working within the territorial and occupational jurisdiction of the Union.

2. The Employer has reviewed sufficient evidence and is satisfied that the Union is the exclusive bargaining representative of a majority of its employees presently working within the territorial and occupational jurisdiction of the Union.

3. The Employer and the Union agree to incorporate into this Memorandum Agreement and to be bound by the Agreements negotiated between the Chicago Regional Council of Carpenters and various employers and employer associations, including all Area Agreements for the period beginning with the execution of this Memorandum Agreement and ending on the expiration dates of any current and successor Agreements which are incorporated herein (see attached list). Unless the Employer provides written notice by certified mail to the Chicago Regional Council of its desire to terminate or modify the Agreement at least three (3) calendar months prior to the expiration of such Agreements, the Agreement shall continue in full force and effect through the full term and duration of all subsequent Agreements which are incorporated by reference.

4. The Employer agrees to be bound to the terms of the various Trust Agreements to which contributions are required to be made under the Agreements incorporated in Paragraph 3, including all rules and regulations adopted by the Trustees of each Fund.

In Witness Whereof the parties have executed this Memorandum of Agreement on this 1st of February, 2015.

EMPLOYER CHICAGO REGIONAL COUNCIL OF CARPENTERS Authorized Regional Council Print Name and Title Representative

Agreements

(Central Region)

Mid American Regional Bargaining Association, Cook, Lake and DuPage

Mid American Regional Bargaining Association, Kane, Kendall and McHenry

Mid American Regional Bargaining Association, Will

Kankakee Contractors Association

Residential Construction Employers Council, Cook, Lake and DuPage

Residential Construction Employers Council, Will

Residential Construction Employers Council, Grundy

Woodworkers Association of Chicago (Mill-Cabinet)

Contractors Association of Will and Grundy Counties

Gypsum Drywall Contractors of Northern Illinois/Chicagoland Association of Wall and Ceiling Contractors

(Western Region)

Illinois

Quad City Builders Association, Commercial, Rock Island Mercer, Henry and Henderson

Floor Covering, Rock Island, Mercer, Henry and Henderson

Residential, Henry, Mercer and Henderson

Illinois Valley Contractors' Association, Bureau, LaSalle, Marshall, Putnam and Stark

Window and Door, Boone, Bureau, Carroll, DeKalb, Henderson, Henry, Jo Daviess, LaSalle, Marshall,

Mercer, Ogle, Putnam, Rock Island, Stark, Stephenson, Whiteside and Winnebago

Commercial/Residential, DeKalb, Eastern Ogle and cities in Sandwhich and Somonauk

Residential Construction Employers' Council, DeKalb, Eastern Ogle and cities in Sandwich and Somonauk

Residential Construction Employers' Council, Boone, Carroll, Jo Daviess, Lee, Ogle, Stephenson, Whiteside and Winnebago

Northern Illinois Building Contractors Association Inc., Boone, Carroll, Jo Davies, Lee, Ogle, Stephenson, Whiteside and Winnebago

Floor Covering, Boone, Carroll, DeKalb, Jo Daviess, Lee, Lee, Ogle, Stephenson, Whiteside and Winnebago

Millwright, Boone, Bureau, Carroll, DeKalb, Henderson, Jo Davies, LaSalle, Lee, Marshall, Mercer, Ogle, Putnam/Rock Island, Stark, Stephenson, Whiteside, and Winnebago

Associated General Contractors of Illinois (Heavy and Highway) Highway Districts 2-7 and portions of 1 and 8

Iowa

Commercial, Muscatine, Scott, Louisa north of Iowa River

Floorcovering, Louisa north of Iowa River, Muscatine and Scott

Residential, Clinton, Louisa, Muscatine, Scott and Seven southern most townships of Jackson County including Monmouth, South Fork, Maquoketa, Fairfield, Van Buren, Iowa and Union

Heavy and Highway Associated Contractors Agreement Scott County

Herberger Construction Heavy and Highway

Heavy and Highway Contractors' Association-entire State except Scott County

Commercial Benton, Jones, Linn and Tama

Residential Benton, Jones, Linn and Tama

Commercial, Des Moines, Henry, Lee and Louisa south of Iowa River

Residential, Des Moines, Henry, Lee and Louisa south of Iowa River

Commercial/Residential Dubuque, Delaware, Clayton, and Six Northern Townships in Jackson

Commercial/Residential, Appanoose, Davis, Jefferson, Keokuk, Mahaska, Monroe, Van Buren, Wapello, and Wayne

Commercial, Clinton, Seven Southern most townships of Jackson including Monmouth, South Fork, Maquoketa, Fairfield, Van Buren, Iowa, and Union

Floor Covering, Dubuque, Delaware, Clayton, and six Northern Townships in Jackson Window and Door, State

Commercial, Cedar, Iowa, Johnson, Poweshiek and Washington

Commercial Interior Systems, Cedar, Iowa, Johnson, Poweshiek and Washington

Residential, Cedar, Iowa, Johnson, Poweshiek and Washington

Commercial, Cerro Gordo, Franklin, Hancock, Kossuth, Winnebago, Worth and Wright, Buchanan, Independent Contractors of Waterloo (Commercial) Butler, Chickasaw, Fayette, Floyd, Grundy, Howard, Mitchell, Winneshiek

Millwright, Adair, Allamakee, Appanoose, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cedar, Calhoun, Carroll, Cerro Gordo, Chickasaw, Clayton, Clarke, Clinton, Dallas, Davis, Decatur,

Delaware, Des Moines, Dubuque, Emmet, Fayette, Floyd, Franklin, Greene, Grundy, Guthric, Hamilton,

Hancock, Hardin, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Lee, Linn, Lucas, Louisa, Madison, Mahaska, Marion, Marshall, Mitchell, Monroe, Muscatine, Palo

Alto, Pocahontas, Polk, Poweshiek, Ringhold, Scott, Story, Tama, Union, Van Buren, Warren, Wapello,

Washington, Wayne, Webster, Winnebago, Winneshiek, Worth, Wright

(Northern Region)

Commercial Carpenters and Floor Coverers' Agreement (Wisconsin)

Commercial Carpenters Agreement, Kenosha/Racine

Millwright Erectors' Agreement

Pile Drivers' Agreement

Insulators Agreement

Overhead Door Agreement

The Employers Acknowledges receipt of a current copy of each agreement under which the company will be performing work. Each of the agreements are available upon request

It is also understood and agreed that it is the Employers obligation to make a written request of additional Collective Bargaining Agreement(s) in the event that the Company performs work in areas for which it has not already obtained a copy of the applicable Agreement.

Employer Date 2/24/15

EXHIBIT 2

(Declaration of John Libby)

Discrepancy Summary By Month Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Contact: Dan Greenman Address: 18W100 22nd Street Suite 114 Title: Outside Accountant Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page: 1 of 42 Discrepancy Discrepancy Contribution Discrepancy Reporting Period Total Hours Benefit Hours Rate Amount July 2011 168.00 168.00 $24.32 $4,085.76 August 2011 $24.32 September 2011 $24.32 October 2011 (1,159.00) (1,159.00) $24.32 ($28,186.88) November 2011 32.00 32.00 $24.32 $778.24 December 2011 (568.00) (568.00) $24.32 ($13,813.76) January 2012 82.25 82.25 $24.32 $2,000.32 February 2012 (714.50) (714.50) $24.32 ($17,376.64) March 2012 (204.00) (204.00) $24.32 ($4,961.28) May 2012 85.00 85.00 $24.32 $2,067.20 July 2012 106.50 106.50 $25.67 $2,733.86 August 2012 67.00 67.00 $25.67 $1,719.89 September 2012 58.25 58.25 $25.67 $1,495.28 October 2012 20.00 20.00 $25.67 $513.40 November 2012 24.00 24.00 $25.67 $616.08 December 2012 4.00 4.00 $25.67 $102.68 February 2013 205.00 205.00 $25.67 $5,262.35 March 2013 510.00 510.00 $25.67 $13,091.70 June 2013 111.00 111.00 $26.87 $2,982.57 September 2013 40.00 40.00 $26.87 $1,074.80 October 2013 8.00 8.00 $26.87 $214.96 November 2013 7.75 7.75 $26.87 $208.24 February 2014 24.00 24.00 $26.87 $644.88 March 2014 87.75 87.75 $26.87 $2,357.84 April 2014 2.00 2.00 $26.87 $53.74 May 2014 52.50 52.50 $26.87 $1,410.68 June 2014 83.50 83.50 $28.12 $2,348.02 July 2014 217.50 217.50 $28.12 $6,116.10 August 2014 76.75 76.75 $28.12 $2,158.21 September 2014 86.75 86.75 $28.12 $2,439.41 October 2014 306.25 306.25 $28.12 $8,611.75 November 2014 358.50 358.50 $28.12 $10,081.02 December 2014 368.50 368.50 $28.12 $10,362.22 Total Benefit Discrepancy Amount $21,192.64 Hours 547.25 Hours 547.25 Liquidated Damages $4,238.52 Total Amount Due $25,431.16 Discrepancy Summary By Error Type Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Contact: Dan Greenman Address: 18W100 22nd Street Suite 114 Title: Outside Accountant Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page: 2 of 42 Code Description Dollar Amount SIGNATORY EMPLOYER: PAYROLL P1 Clerical Error ($30,591.66) P8 Electronic Record Reported Exclusively to Other Trust Fund(s) Clerical Error $1,504.72 P9 Electronic Record Reported Exclusively to Other Trust Fund(s) Omission $1,692.81 P15 Additional Pay $40,461.71 SIGNATORY EMPLOYER: CASH DISBURSEMENTS CD49 Individual Paid Through Cash Disbursements No Invoice Provided $8,125.07 Sub-Total Discrepancies From All Listed Codes $ 21,192.64 Liquidated Damages $4,238.52 Total Amount Due $25,431.16 Liquidated Damages Schedule Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Contact: Dan Greenman Address: 18W100 22nd Street Suite 114 Title: Outside Accountant Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page: 3 of 42 Contributions Compounding Calculating Total Liquidated Reporting Period Due Periods Percentage Damages Owed July 2011 $4,085.76 57 20.00% $817.15 August 2011 56 20.00% September 2011 55 20.00% October 2011 ($28,186.88) 54 20.00% ($5,637.38) November 2011 $778.24 53 20.00% $155.65 December 2011 ($13,813.76) 52 20.00% ($2,762.75) January 2012 $2,000.32 51 20.00% $400.06 February 2012 ($17,376.64) 50 20.00% ($3,475.33) March 2012 ($4,961.28) 49 20.00% ($992.26) May 2012 $2,067.20 47 20.00% $413.44 July 2012 $2,733.86 45 20.00% $546.77 August 2012 $1,719.89 44 20.00% $343.98 September 2012 $1,495.28 43 20.00% $299.06 October 2012 $513.40 42 20.00% $102.68 November 2012 $616.08 41 20.00% $123.22 December 2012 $102.68 40 20.00% $20.54 February 2013 $5,262.35 38 20.00% $1,052.47 March 2013 $13,091.70 37 20.00% $2,618.34 June 2013 $2,982.57 35 20.00% $596.51 September 2013 $1,074.80 31 20.00% $214.96 October 2013 $214.96 30 20.00% $42.99 November 2013 $208.24 29 20.00% $41.65 February 2014 $644.88 26 20.00% $128.98 March 2014 $2,357.84 25 20.00% $471.57 April 2014 $53.74 24 20.00% $10.75 May 2014 $1,410.68 23 20.00% $282.14 June 2014 $2,348.02 22 20.00% $469.60 July 2014 $6,116.10 21 20.00% $1,223.22 August 2014 $2,158.21 20 20.00% $431.64 September 2014 $2,439.41 19 20.00% $487.88 October 2014 $8,611.75 18 20.00% $1,722.35 November 2014 $10,081.02 17 20.00% $2,016.20 December 2014 $10,362.22 16 20.00% $2,072.44 Total Discrepancies $21,192.64 Total Damages this Schedule $4,238.52 20% of Discrepancies $4,238.52 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: July 2011 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 4 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 06-Jul 13-Jul 20-Jul 27-Jul Hours Hours Difference Difference [REDACTED\] BROOKS PHILLIP R P1 136.00 136.00 40.00 32.00 32.00 56.00 160.00 24.00 24.00 [REDACTED\] POULOPOULOS JON A P1 24.00 24.00 0.00 0.00 0.00 0.00 0.00 (24.00) (24.00) [REDACTED\] VERDUZCO ANTONIO P1 80.00 80.00 0.00 0.00 0.00 0.00 0.00 (80.00) (80.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 0.00 0.00 40.00 40.00 80.00 80.00 80.00 [REDACTED\] WITUSIK PAWEL P1 77.00 77.00 40.00 32.00 40.00 37.00 149.00 72.00 72.00 [REDACTED\] WRIGHT GARY P1 111.00 111.00 39.00 0.00 40.00 56.00 135.00 24.00 24.00 [REDACTED\] ZUREK ANDRZEJ P1 77.00 77.00 40.00 32.00 40.00 37.00 149.00 72.00 72.00 Total 159.00 96.00 192.00 226.00 0.00 673.00 168.00 168.00 Total Items Listed in this Period: 7.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: August 2011 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 5 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 03-Aug 10-Aug 17-Aug 24-Aug 31-Aug Hours Hours Difference Difference [REDACTED\] VERDUZCO ANTONIO P1 184.00 184.00 0.00 0.00 0.00 0.00 0.00 0.00 (184.00) (184.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 24.00 24.00 72.00 24.00 40.00 184.00 184.00 184.00 [REDACTED\] ZAPATA RAMON P1 112.00 112.00 0.00 0.00 0.00 0.00 0.00 0.00 (112.00) (112.00) [REDACTED\] ZARATE PEREZ RUBEN P1 0.00 0.00 16.00 40.00 24.00 32.00 0.00 112.00 112.00 112.00 Total 40.00 64.00 96.00 56.00 40.00 296.00 0.00 0.00 Total Items Listed in this Period: 4.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: September 2011 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 6 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 07-Sep 14-Sep 21-Sep 28-Sep Hours Hours Difference Difference [REDACTED\] VERDUZCO ANTONIO P1 142.00 142.00 0.00 0.00 0.00 0.00 0.00 (142.00) (142.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 32.00 32.00 38.00 40.00 142.00 142.00 142.00 [REDACTED\] ZAPATA RAMON P1 8.00 8.00 0.00 0.00 0.00 0.00 0.00 (8.00) (8.00) [REDACTED\] ZARATE PEREZ RUBEN P1 0.00 0.00 8.00 0.00 0.00 0.00 8.00 8.00 8.00 Total 40.00 32.00 38.00 40.00 0.00 150.00 0.00 0.00 Total Items Listed in this Period: 4.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: October 2011 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 7 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 05-Oct 12-Oct 19-Oct 26-Oct Hours Hours Difference Difference [REDACTED\] AGUILAR SALVADOR P1 240.00 240.00 0.00 0.00 0.00 0.00 0.00 (240.00) (240.00) [REDACTED\] ALVAREZ FRANCISCO J P1 0.00 0.00 32.00 54.00 58.00 56.00 200.00 200.00 200.00 [REDACTED\] AUPPERLE CHAD B P1 246.00 246.00 40.00 52.00 58.00 56.00 206.00 (40.00) (40.00) [REDACTED\] BRAVO LUIS P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] CAZARES JUAN P1 168.00 168.00 32.00 40.00 40.00 40.00 152.00 (16.00) (16.00) [REDACTED\] CHAJEC ANDRZEJ W P1 8.00 8.00 0.00 0.00 0.00 0.00 0.00 (8.00) (8.00) [REDACTED\] CORDOVA JOSE A P1 43.00 43.00 13.00 0.00 8.00 6.00 27.00 (16.00) (16.00) [REDACTED\] CRUZ MIGUEL A P1 248.00 248.00 40.00 54.00 58.00 56.00 208.00 (40.00) (40.00) [REDACTED\] FERRARINI ALAN R P1 199.00 199.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] IMBURGIA THEODORE A P1 234.00 234.00 48.00 54.00 44.00 48.00 194.00 (16.00) (16.00) [REDACTED\] KALWA JANUSZ W P1 8.00 8.00 0.00 0.00 0.00 0.00 0.00 (8.00) (8.00) [REDACTED\] KLEPACZ TODD E P1 112.00 112.00 24.00 40.00 16.00 0.00 80.00 (32.00) (32.00) [REDACTED\] MARIN JAVIER A P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] MONACO JOSEPH M P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] MONACO NICHOLAS W P1 169.00 169.00 40.00 26.00 39.00 32.00 137.00 (32.00) (32.00) [REDACTED\] MORENO SALVADOR P1 93.00 93.00 0.00 32.00 23.00 22.00 77.00 (16.00) (16.00) [REDACTED\] NAVA JOSE JESUS P1 184.00 184.00 40.00 40.00 32.00 32.00 144.00 (40.00) (40.00) [REDACTED\] PEREZ BENJAMIN P1 200.00 200.00 40.00 40.00 40.00 32.00 152.00 (48.00) (48.00) [REDACTED\] PEREZ FABIAN P1 165.00 165.00 40.00 14.00 39.00 32.00 125.00 (40.00) (40.00) [REDACTED\] PEREZ JORGE P1 168.00 168.00 24.00 24.00 40.00 40.00 128.00 (40.00) (40.00) [REDACTED\] PEREZ ROBERTO P1 206.50 206.50 40.00 46.50 40.00 40.00 166.50 (40.00) (40.00) [REDACTED\] RODRIGUEZ JOSE L P1 88.00 88.00 24.00 0.00 0.00 40.00 64.00 (24.00) (24.00) [REDACTED\] ROMERO DANIEL P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] ROSENBURG DANIEL J P1 205.00 205.00 32.00 45.00 40.00 48.00 165.00 (40.00) (40.00) [REDACTED\] ROURKE RUSSELL P P1 184.00 184.00 40.00 40.00 40.00 24.00 144.00 (40.00) (40.00) Total 749.00 801.50 815.00 804.00 0.00 3,169.50 (799.00) (799.00) Total Items Listed in this Period: 25.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: October 2011 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 8 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 05-Oct 12-Oct 19-Oct 26-Oct Hours Hours Difference Difference [REDACTED\] RYNNE THOMAS M P1 208.00 208.00 40.00 40.00 40.00 48.00 168.00 (40.00) (40.00) [REDACTED\] SELOVER JR RICHARD C P1 210.00 210.00 48.00 42.00 40.00 40.00 170.00 (40.00) (40.00) [REDACTED\] STACHOWICZ ROBERT P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] SULITA STEVEN P P1 192.00 192.00 40.00 40.00 32.00 40.00 152.00 (40.00) (40.00) [REDACTED\] TRUJILLO ISMAEL P1 135.00 135.00 24.00 40.00 39.00 40.00 143.00 8.00 8.00 [REDACTED\] VERDUZCO ANTONIO P1 168.00 168.00 0.00 0.00 0.00 0.00 0.00 (168.00) (168.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 40.00 40.00 40.00 24.00 144.00 144.00 144.00 [REDACTED\] VYCAS JASON P P1 160.00 160.00 8.00 48.00 32.00 40.00 128.00 (32.00) (32.00) [REDACTED\] WILLIAMSON JOHNNY P1 192.00 192.00 40.00 40.00 32.00 40.00 152.00 (40.00) (40.00) [REDACTED\] WRIGHT MARCUS P1 184.00 184.00 40.00 40.00 24.00 40.00 144.00 (40.00) (40.00) [REDACTED\] ZARATE JAIME P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] ZURKE ANDRZEJ P1 160.00 160.00 40.00 40.00 48.00 0.00 128.00 (32.00) (32.00) Total 400.00 450.00 407.00 392.00 0.00 1,649.00 (360.00) (360.00) Total Items Listed in this Period: 12.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: November 2011 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 9 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 02-Nov 09-Nov 16-Nov 23-Nov 30-Nov Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 160.00 160.00 40.00 24.00 56.00 40.00 0.00 160.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 0.00 0.00 0.00 0.00 32.00 32.00 32.00 32.00 [REDACTED\] VERDUZCO ANTONIO P1 72.00 72.00 0.00 0.00 0.00 0.00 0.00 0.00 (72.00) (72.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 24.00 16.00 32.00 0.00 0.00 72.00 72.00 72.00 Total 64.00 40.00 88.00 40.00 32.00 264.00 32.00 32.00 Total Items Listed in this Period: 4.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: December 2011 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 10 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Total Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Number Code Reported Reported 07-Dec 14-Dec 21-Dec 28-Dec Hours Hours Difference Difference [REDACTED\] ALVAREZ FRANCISCO J P1 181.00 181.00 32.00 40.00 40.00 37.00 149.00 (32.00) (32.00) [REDACTED\] AUPPERLE CHAD B P1 192.00 192.00 40.00 40.00 40.00 40.00 160.00 (32.00) (32.00) [REDACTED\] BRAVO LUIS P1 149.00 149.00 24.00 16.00 40.00 37.00 117.00 (32.00) (32.00) [REDACTED\] CAZARES JUAN P1 61.50 61.50 16.00 13.50 0.00 0.00 29.50 (32.00) (32.00) [REDACTED\] CRUZ MIGUEL A P1 141.00 141.00 16.00 16.00 40.00 37.00 109.00 (32.00) (32.00) [REDACTED\] MANRIQUE ALEJANDRO P1 208.00 208.00 40.00 40.00 40.00 24.00 144.00 (64.00) (64.00) [REDACTED\] MARIN JAVIER A P1 141.00 141.00 24.00 8.00 40.00 37.00 109.00 (32.00) (32.00) [REDACTED\] MORENO SALVADOR P1 32.00 32.00 0.00 0.00 0.00 0.00 0.00 (32.00) (32.00) [REDACTED\] PEREZ BENJAMIN P1 141.00 141.00 32.00 16.00 24.00 37.00 109.00 (32.00) (32.00) [REDACTED\] PEREZ FABIAN P1 165.00 165.00 32.00 24.00 40.00 37.00 133.00 (32.00) (32.00) [REDACTED\] PEREZ JORGE P1 128.00 128.00 16.00 24.00 16.00 40.00 96.00 (32.00) (32.00) [REDACTED\] PEREZ ROBERTO P1 157.00 157.00 24.00 24.00 40.00 37.00 125.00 (32.00) (32.00) [REDACTED\] TRUJILLO ISMAEL P1 56.00 56.00 16.00 8.00 0.00 0.00 24.00 (32.00) (32.00) [REDACTED\] VERDUZCO ANTONIO P1 133.00 133.00 0.00 0.00 0.00 0.00 0.00 (133.00) (133.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 16.00 16.00 40.00 37.00 109.00 109.00 109.00 [REDACTED\] WILLIAMSON JOHNNY P1 74.00 74.00 16.00 0.00 8.00 18.00 42.00 (32.00) (32.00) [REDACTED\] WRIGHT MARCUS P1 125.00 125.00 24.00 24.00 8.00 37.00 93.00 (32.00) (32.00) [REDACTED\] ZARATE JAIME P1 149.00 149.00 24.00 16.00 40.00 37.00 117.00 (32.00) (32.00) Total 392.00 325.00 456.00 492.00 0.00 1,665.50 (568.00) (568.00) Total Items Listed in this Period: 18.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: January 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 11 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Total Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Number Code Reported Reported 04-Jan 11-Jan 18-Jan 25-Jan 01-Feb Hours Hours Difference Difference [REDACTED\] Jeka Joe CD49 0.00 0.00 12.25 0.00 0.00 0.00 0.00 12.25 12.25 12.25 [REDACTED\] MANRIQUE ALEJANDRO P1 144.00 144.00 32.00 24.00 40.00 40.00 40.00 176.00 32.00 32.00 [REDACTED\] WAEGHE THOMAS L P1 29.00 29.00 0.00 30.00 0.00 15.00 22.00 67.00 38.00 38.00 Total 44.25 54.00 40.00 55.00 62.00 255.25 82.25 82.25 Total Items Listed in this Period: 3.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: February 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 12 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Total Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Number Code Reported Reported 08-Feb 15-Feb 22-Feb 29-Feb Hours Hours Difference Difference [REDACTED\] ALVAREZ FRANCISCO J P1 216.00 216.00 46.00 39.00 40.00 51.00 176.00 (40.00) (40.00) [REDACTED\] AUPPERLE CHAD B P1 218.00 218.00 46.00 40.00 40.00 52.00 178.00 (40.00) (40.00) [REDACTED\] AVILES-ROMAN JESUS P1 124.00 124.00 36.00 24.00 40.00 16.00 116.00 (8.00) (8.00) [REDACTED\] BERG JEREMY W P1 135.50 135.00 23.00 34.00 38.00 22.00 117.50 (18.00) (18.00) [REDACTED\] BERGER RAYMOND J P1 39.00 39.00 0.00 0.00 0.00 0.00 0.00 (39.00) (39.00) [REDACTED\] BRAVO LUIS P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] CASHMORE DAVID P P1 78.00 78.00 30.00 16.00 0.00 0.00 46.00 (32.00) (32.00) [REDACTED\] COKEFAIR JAMES M P1 144.50 144.50 40.00 32.00 37.50 24.00 133.50 (11.00) (11.00) [REDACTED\] Jeka Joe CD49 0.00 0.00 24.50 0.00 0.00 0.00 24.50 24.50 24.50 [REDACTED\] KINZLE CURTIS W P1 81.00 81.00 32.00 32.00 0.00 0.00 64.00 (17.00) (17.00) [REDACTED\] MANRIQUE ALEJANDRO P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] MANRIQUE HUGO E P1 110.00 110.00 32.00 24.00 6.00 40.00 102.00 (8.00) (8.00) [REDACTED\] MARIN JAVIER A P1 192.00 192.00 40.00 40.00 40.00 32.00 152.00 (40.00) (40.00) [REDACTED\] MC MAHON JOHN R P1 120.00 120.00 40.00 40.00 8.00 16.00 104.00 (16.00) (16.00) [REDACTED\] PEREZ BENJAMIN P1 176.00 176.00 40.00 40.00 24.00 40.00 144.00 (32.00) (32.00) [REDACTED\] PEREZ FABIAN P1 146.00 146.00 46.00 20.00 0.00 40.00 106.00 (40.00) (40.00) [REDACTED\] PEREZ JORGE P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] PEREZ ROBERTO P1 88.00 88.00 16.00 0.00 0.00 0.00 16.00 (72.00) (72.00) [REDACTED\] RUSTMAN ROBERT C P1 71.00 71.00 34.00 0.00 0.00 0.00 34.00 (37.00) (37.00) [REDACTED\] SCHEPPLER ADAM G P1 152.00 152.00 40.00 40.00 40.00 40.00 160.00 8.00 8.00 [REDACTED\] TRUJILLO ISMAEL P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] VERDUZCO ANTONIO P1 200.00 200.00 0.00 0.00 0.00 0.00 0.00 (200.00) (200.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 40.00 40.00 40.00 40.00 160.00 160.00 160.00 [REDACTED\] VLAD DANIEL P1 200.00 200.00 40.00 40.00 40.00 40.00 160.00 (40.00) (40.00) [REDACTED\] WAEGHE THOMAS L P1 76.50 76.50 29.00 30.50 34.00 22.00 115.00 39.00 39.00 Total 834.50 691.50 587.50 635.00 0.00 2,748.50 (618.50) (618.50) Total Items Listed in this Period: 25.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: February 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 13 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Total Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Number Code Reported Reported 08-Feb 15-Feb 22-Feb 29-Feb Hours Hours Difference Difference [REDACTED\] WEBER JOEL M P1 125.00 125.00 38.00 32.00 23.00 16.00 109.00 (16.00) (16.00) [REDACTED\] WRIGHT MARCUS P1 64.00 64.00 24.00 0.00 0.00 0.00 24.00 (40.00) (40.00) [REDACTED\] ZARATE JAIME P1 56.00 56.00 16.00 0.00 0.00 0.00 16.00 (40.00) (40.00) Total 78.00 32.00 23.00 16.00 0.00 149.00 (96.00) (96.00) Total Items Listed in this Period: 3.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: March 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 14 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Total Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Number Code Reported Reported 07-Mar 14-Mar 21-Mar 28-Mar Hours Hours Difference Difference [REDACTED\] AVILES-ROMAN JESUS P1 127.00 127.00 35.00 14.00 38.00 24.00 111.00 (16.00) (16.00) [REDACTED\] BERG JEREMY W P1 54.00 54.00 14.00 6.00 4.00 8.00 32.00 (22.00) (22.00) [REDACTED\] COKEFAIR JAMES M P1 127.00 127.00 26.00 26.00 25.00 26.00 103.00 (24.00) (24.00) [REDACTED\] PAYNE JR CHARLES T P1 98.00 98.00 18.00 18.00 30.00 0.00 66.00 (32.00) (32.00) [REDACTED\] SCHEPPLER ADAM G P1 80.00 80.00 0.00 0.00 0.00 40.00 40.00 (40.00) (40.00) [REDACTED\] STEMPIEN JACKER R P1 157.00 157.00 32.00 32.00 24.00 37.00 125.00 (32.00) (32.00) [REDACTED\] VERDUZCO ANTONIO P1 112.00 112.00 0.00 0.00 0.00 0.00 0.00 (112.00) (112.00) [REDACTED\] VERDUZCO ANTONIO P1 0.00 0.00 40.00 16.00 16.00 40.00 112.00 112.00 112.00 [REDACTED\] WAEGHE THOMAS L P1 115.00 115.00 6.00 15.00 32.00 40.00 93.00 (22.00) (22.00) [REDACTED\] WEBER JOEL M P1 42.00 42.00 26.00 0.00 0.00 0.00 26.00 (16.00) (16.00) Total 197.00 127.00 169.00 215.00 0.00 708.00 (204.00) (204.00) Total Items Listed in this Period: 10.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: April 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 15 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 04-Apr 11-Apr 18-Apr 25-Apr Hours Hours Difference Difference [REDACTED\] VERDUZCO ANTONIO P1 120.00 120.00 0.00 0.00 0.00 0.00 0.00 (120.00) (120.00) VERDUZCO ANTONIO P1 0.00 0.00 40.00 40.00 40.00 0.00 120.00 120.00 120.00 Total 40.00 40.00 40.00 0.00 0.00 120.00 0.00 0.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: May 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 16 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 02-May 09-May 16-May 23-May 30-May Hours Hours Difference Difference [REDACTED\] KAMRADT TIMOTHY A P1 192.00 192.00 40.00 40.00 40.00 40.00 40.00 200.00 8.00 8.00 [REDACTED\] KINZLE CURTIS W P1 184.00 184.00 39.00 40.00 40.00 40.00 40.00 199.00 15.00 15.00 [REDACTED\] SCHEPPLER ADAM G P1 156.00 156.00 36.00 30.00 40.00 40.00 40.00 186.00 30.00 30.00 [REDACTED\] WAEGHE THOMAS L P1 168.00 168.00 40.00 40.00 40.00 40.00 40.00 200.00 32.00 32.00 Total 155.00 150.00 160.00 160.00 160.00 785.00 85.00 85.00 Total Items Listed in this Period: 4.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: July 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 17 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 04-Jul 11-Jul 18-Jul 25-Jul 01-Aug Hours Hours Differecne Difference [REDACTED\] KIETZMANN KENNETH P1 97.50 97.50 9.00 20.00 32.50 36.00 30.00 127.50 30.00 30.00 [REDACTED\] KIETZMANN KENNETH P15 0.00 0.00 0.00 0.00 0.00 0.00 6.50 6.50 6.50 6.50 [REDACTED\] KRUEGER MATTHEW D P1 103.00 103.00 0.00 21.00 40.00 34.00 37.00 132.00 29.00 29.00 [REDACTED\] WAEGHE THOMAS L P1 140.00 140.00 40.00 32.00 35.00 37.00 37.00 181.00 41.00 41.00 Total 49.00 73.00 107.50 107.00 110.50 447.00 106.50 106.50 Total Items Listed in Period: 4.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: August 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 18 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payer Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 08-Aug 15-Aug 22-Aug 29-Aug Hours Hours Difference Difference [REDACTED\] Jake Joe CD49 0.00 0.00 24.00 0.00 0.00 0.00 24.00 24.00 24.00 [REDACTED\] KIETZMANN KENNETH P1 100.00 100.00 24.00 32.00 22.00 22.00 100.00 0.00 0.00 [REDACTED\] KIETZMANN KENNETH P15 0.00 0.00 0.00 0.00 2.50 4.50 7.00 7.00 7.00 [REDACTED\] KRUGERE MATTHEW D P1 139.00 139.00 40.00 37.00 24.00 40.00 141.00 2.00 2.00 [REDACTED\] WAEGHE THOMAS L P1 128.00 128.00 36.00 37.00 24.00 33.00 130.00 2.00 2.00 [REDACTED\] WINDLER ERIC P P1 112.00 112.00 40.00 40.00 24.00 40.00 144.00 32.00 32.00 Total 164.00 146.00 96.50 139.50 0.00 546.00 67.00 67.00 Total Items Listed in this Period: 6.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: September 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 19 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payer Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 05-Sep 12-Sep 19-Sep 26-Sep 03-Oct Hours Hours Difference Difference [REDACTED\] CAYABYAB BRIAN R P15 0.00 0.00 0.00 0.00 0.00 58.25 0.00 58.25 58.25 58.25 Total 0.00 0.00 0.00 58.25 0.00 58.25 58.25 58.25 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: October 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 20 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 10-Oct 17-Oct 24-Oct 31-Oct Hours Hours Difference Difference [REDACTED\] SANCHEZ ENRIQUE P1 68.00 68.00 8.00 0.00 40.00 40.00 88.00 20.00 20.00 Total 8.00 0.00 40.00 40.00 0.00 88.00 20.00 20.00 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: November 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 21 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 07-Nov 14-Nov 21-Nov 28-Nov Hours Hours Difference Difference [REDACTED\] MALEK JOSEPH P1 82.00 82.00 23.00 32.00 35.00 16.00 106.00 24.00 24.00 [REDACTED\] RODRIGUEZ JR JAIME P1 0.00 0.00 40.00 16.00 8.00 0.00 64.00 64.00 64.00 [REDACTED\] RODRIQUEZ JR JAIME P1 64.00 64.00 0.00 0.00 0.00 0.00 0.00 (64.00) (64.00) Total 63.00 48.00 43.00 16.00 0.00 170.00 24.00 24.00 Total Items Listed in this Period: 3.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: December 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 22 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 05-Dec 12-Dec 19-Dec 26-Dec 02-Jan Hours Hours Difference Difference [REDACTED\] HAGERTY PATRICK H P1 128.00 128.00 40.00 88.00 0.00 0.00 0.00 128.00 0.00 0.00 [REDACTED\] HAGERTY PATRICK H P15 0.00 0.00 0.00 4.00 0.00 0.00 0.00 4.00 4.00 4.00 Total 40.00 92.00 0.00 0.00 0.00 132.00 4.00 4.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: January 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 23 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 09-Jan 16-Jan 23-Jan 30-Jan 06-Feb Hours Hours Difference Difference [REDACTED\] RODRIGUEZ JR JAIME P1 0.00 0.00 43.00 40.00 0.00 0.00 0.00 83.00 83.00 83.00 [REDACTED\] RODRIGUEZ JR JAIME P1 83.00 83.00 0.00 0.00 0.00 0.00 0.00 0.00 (83.00) (83.00) Total 43.00 40.00 0.00 0.00 0.00 83.00 0.00 0.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: February 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 24 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 13-Feb 20-Feb 27-Feb 06-Mar Hours Hours Difference Difference [REDACTED\] DUBOSE STEPHANNIE P1 128.00 128.00 40.00 32.00 40.00 40.00 152.00 24.00 24.00 [REDACTED\] LEKARCZYK ADAM P1 136.00 136.00 40.00 40.00 40.00 40.00 160.00 24.00 24.00 [REDACTED\] MENDOZA RICK P P1 114.00 114.00 37.00 32.00 29.00 24.00 122.00 8.00 8.00 [REDACTED\] REJDAK MATEUSZ P1 123.00 123.00 40.00 35.00 40.00 40.00 155.00 32.00 32.00 [REDACTED\] RODRIGUEZ JR JAIME P1 0.00 0.00 48.00 40.00 48.00 39.00 175.00 175.00 175.00 [REDACTED\] RODRIGUEZ JR JAIME P1 175.00 175.00 0.00 0.00 0.00 0.00 0.00 (175.00) (175.00) [REDACTED\] RUSTMAN ROBERT C P1 128.00 128.00 40.00 40.00 40.00 40.00 160.00 32.00 32.00 [REDACTED\] RYAN TIMOTHY J P1 118.00 118.00 30.00 40.00 40.00 32.00 142.00 24.00 24.00 [REDACTED\] WAEGHE THOMAS L P1 104.00 104.00 38.00 32.00 32.00 39.00 141.00 37.00 37.00 [REDACTED\] ZACHARSKI RAFAL M P1 135.00 135.00 40.00 39.00 40.00 40.00 159.00 24.00 24.00 Total 353.00 330.00 349.00 334.00 0.00 1,366.00 205.00 205.00 Total Items Listed in this Period: 10.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: March 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 25 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 13-Mar 20-Mar 27-Mar 03-Apr Hours Hours Difference Difference [REDACTED\] CHAJEC ANDRZEJ W P1 115.00 115.00 40.00 40.00 40.00 40.00 160.00 45.00 45.00 [REDACTED\] DUBOSE STEPHANNIE P1 123.00 123.00 31.00 36.00 39.00 40.00 146.00 23.00 23.00 [REDACTED\] DUTKIN MICHAEL V P1 13.00 13.00 40.00 0.00 0.00 0.00 40.00 27.00 27.00 [REDACTED\] DUTKIN MICHAEL V P15 0.00 0.00 8.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] FLIS LESLAW P1 101.00 101.00 40.00 40.00 40.00 40.00 160.00 59.00 59.00 [REDACTED\] GIBES KRZYSZTOF P1 111.00 111.00 24.00 24.00 39.00 40.00 127.00 16.00 16.00 [REDACTED\] KINZLE CURTIS W P1 102.00 102.00 40.00 32.00 38.00 24.00 134.00 32.00 32.00 [REDACTED\] LEKARCZYK ADAM P1 151.00 151.00 39.00 40.00 40.00 40.00 159.00 8.00 8.00 [REDACTED\] MENDOZA RICK P P1 108.00 108.00 39.00 29.00 39.00 24.00 131.00 23.00 23.00 [REDACTED\] PIGOTT THOMAS J P1 8.00 8.00 16.00 0.00 0.00 0.00 16.00 8.00 8.00 [REDACTED\] POLONY DONALD J P1 113.00 113.00 40.00 32.00 40.00 40.00 152.00 39.00 39.00 [REDACTED\] REJDAK MATEUSZ P1 142.00 142.00 39.00 39.00 39.00 40.00 157.00 15.00 15.00 [REDACTED\] RODRIGUEZ JR JAIME P1 0.00 0.00 37.00 32.00 36.00 32.00 137.00 137.00 137.00 [REDACTED\] RODRIGUEZ JR JAIME P1 137.00 137.00 0.00 0.00 0.00 0.00 0.00 (137.00) (137.00) [REDACTED\] RUSTMAN ROBERT C P1 104.00 104.00 32.00 40.00 40.00 40.00 152.00 48.00 48.00 [REDACTED\] RYAN TIMOTHY J P1 93.00 93.00 39.00 37.00 31.00 32.00 139.00 46.00 46.00 [REDACTED\] STACHOWICZ ROBERT P1 79.00 79.00 40.00 40.00 40.00 40.00 160.00 81.00 81.00 [REDACTED\] ZACHARSKI RAFAL M P1 134.00 134.00 39.00 39.00 32.00 32.00 142.00 8.00 8.00 [REDACTED\] ZUREK ANDRZEJ P1 96.00 96.00 40.00 40.00 40.00 0.00 120.00 24.00 24.00 Total 623.00 540.00 573.00 504.00 0.00 2,240.00 510.00 510.00 Total Items Listed in this Period: 19.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: April 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 26 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 10-Apr 17-Apr 24-Apr 01-May Hours Hours Difference Difference [REDACTED\] RODRIGUEZ JR JAIME P1 0.00 0.00 32.00 0.00 0.00 0.00 32.00 32.00 32.00 [REDACTED\] RODRIQUEZ JR JAIME P1 32.00 32.00 0.00 0.00 0.00 0.00 0.00 (32.00) (32.00) Total 32.00 0.00 0.00 0.00 0.00 32.00 0.00 0.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: May 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 27 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 08-May 15-May 22-May 29-May 05-Jun Hours Hours Difference Difference [REDACTED\] RODRIGUEZ JR JAIME P1 0.00 0.00 40.00 0.00 0.00 0.00 0.00 40.00 40.00 40.00 [REDACTED\] RODRIQUEZ JR JAIME P1 40.00 40.00 0.00 0.00 0.00 0.00 0.00 0.00 (40.00) (40.00) Total 40.00 0.00 0.00 0.00 0.00 40.00 0.00 0.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: June 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 28 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 12-Jun 19-Jun 26-Jun 03-Jul Hours Hours Difference Difference [REDACTED\] Egan Mike S P1 0.00 0.00 38.00 25.00 0.00 0.00 63.00 63.00 63.00 [REDACTED\] KIETZMANN KENNETH P1 63.00 63.00 24.00 36.00 30.00 21.00 111.00 48.00 48.00 Total 62.00 61.00 30.00 21.00 0.00 174.00 111.00 111.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: September 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page #: 29 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 11-Sep 18-Sep 25-Sep 02-Oct Hours Hours Difference Difference [REDACTED\] WOODRING JON K P1 107.00 107.00 32.00 36.00 39.00 40.00 147.00 40.00 63.00 Total 32.00 36.00 39.00 40.00 0.00 147.00 40.00 40.00 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: October 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 30 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 09-Oct 16-Oct 23-Oct 30-Oct 06-Nov Hours Hours Difference Difference [REDACTED\] KIETZMANN KENNETH P8 183.00 183.00 40.00 40.00 36.00 40.00 35.00 191.00 8.00 8.00 Total 40.00 40.00 36.00 40.00 35.00 191.00 8.00 8.00 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: November 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 31 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 13-Nov 20-Nov 27-Nov 04-Dec Hours Hours Difference Difference [REDACTED\] METZGER MATTHEW T P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 0.00 0.00 0.00 7.75 7.75 7.75 7.75 Total 40.00 40.00 40.00 39.75 0.00 159.75 7.75 7.75 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: February 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 32 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 12-Feb 19-Feb 26-Feb 05-Mar Hours Hours Difference Difference [REDACTED\] BERGQUIST CRAIG M P1 120.00 120.00 32.00 24.00 24.00 40.00 120.00 0.00 0.00 [REDACTED\] BERGQUIST CRAIG M P15 0.00 0.00 0.00 16.00 0.00 0.00 16.00 16.00 16.00 [REDACTED\] NELSON BRENT B P1 150.00 150.00 40.00 32.00 38.00 40.00 150.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 0.00 8.00 0.00 0.00 8.00 8.00 8.00 Total 72.00 80.00 62.00 80.00 0.00 294.00 24.00 24.00 Total Items Listed in this Period: 4.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: March 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 33 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 12-Mar 19-Mar 26-Mar 02-Apr Hours Hours Difference Difference [REDACTED\] PEREZ EDUARDO P1 168.00 168.00 40.00 48.00 40.00 40.00 168.00 0.00 0.00 [REDACTED\] PEREZ EDUARDO P15 0.00 0.00 28.75 0.00 0.00 0.00 28.75 28.75 28.75 [REDACTED\] PETREY RONNIE P1 88.00 88.00 24.00 24.00 40.00 0.00 88.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 8.00 16.00 0.00 35.00 59.00 59.00 59.00 Total 100.75 88.00 80.00 75.00 0.00 343.75 87.75 87.75 Total Items Listed in this Period: 4.00 Monthly Detail Report] Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: April 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 34 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 09-Apr 16-Apr 23-Apr 30-Apr 07-May Hours Hours Difference Difference [REDACTED\] COKEFAIR JAMES M P1 195.00 195.00 39.00 40.00 40.00 40.00 36.00 195.00 0.00 0.00 [REDACTED\] COKEFAIR JAMES M P15 0.00 0.00 2.00 0.00 0.00 0.00 0.00 2.00 2.00 2.00 Total 41.00 40.00 40.00 40.00 36.00 197.00 2.00 2.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: May 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 35 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 14-May 21-May 28-May 04-Jun Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] MARCONI MICHAEL A P1 116.00 116.00 24.00 24.00 36.00 32.00 116.00 0.00 0.00 [REDACTED\] MARCONI MICHAEL A P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] METZGER MATTHEW T P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] NELSON BRENT B P1 151.00 151.00 31.00 40.00 40.00 40.00 151.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] PEREZ JORGE P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] PEREZ JORGE P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] PETREY RONNIE P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] WILLIAMSON JOHNNY P1 136.00 136.00 40.00 32.00 40.00 24.00 136.00 0.00 0.00 [REDACTED\] WILLIAMSON JOHNNY P15 0.00 0.00 4.50 0.00 0.00 0.00 4.50 4.50 4.50 Total 259.50 256.00 276.00 272.00 0.00 1,063.50 52.50 52.50 Total Items Listed in this Period: 14.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: June 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 36 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 11-Jun 18-Jun 25-Jun 02-Jul Hours Hours Difference Difference [REDACTED\] BIRNBAUM MICHAEL J P1 123.50 123.50 36.00 40.00 47.50 0.00 123.50 0.00 0.00 [REDACTED\] BIRNBAUM MICHAEL J P15 0.00 0.00 0.00 0.00 32.25 0.00 32.25 32.25 32.25 [REDACTED\] COKEFAIR JUSTIN M P1 143.00 143.00 32.00 34.00 37.00 40.00 143.00 0.00 0.00 [REDACTED\] COKEFAIR JUSTIN M P15 0.00 0.00 0.00 0.00 0.00 4.75 4.75 4.75 4.75 [REDACTED\] Egan Mike S P8 156.00 156.00 44.00 40.00 32.00 40.00 156.00 0.00 0.00 [REDACTED\] Egan Mike S P15 0.00 0.00 0.00 0.00 0.00 1.50 1.50 1.50 1.50 [REDACTED\] GIBES KRZYSZTOF P1 112.00 112.00 8.00 40.00 40.00 24.00 112.00 0.00 0.00 [REDACTED\] GIBES KRZYSZTOF P15 0.00 0.00 0.00 0.00 0.00 2.50 2.50 2.50 2.50 [REDACTED\] MROCZEK PAWEL B P1 144.00 144.00 40.00 40.00 40.00 24.00 144.00 0.00 0.00 [REDACTED\] MROCZEK PAWEL B P15 0.00 0.00 0.00 0.00 0.00 2.50 2.50 2.50 2.50 [REDACTED\] ZARATE JAVIER P1 121.25 121.25 41.25 40.00 40.00 40.00 161.25 40.00 40.00 Total 201.25 234.00 268.75 179.25 0.00 883.25 83.50 83.50 Total Items Listed in this Period: 11.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: July 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 37 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 09-Jul 16-Jul 23-Jul 30-Jul 06-Aug Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 152.00 152.00 32.00 40.00 40.00 0.00 40.00 152.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 8.00 0.00 0.00 40.00 0.00 48.00 48.00 48.00 [REDACTED\] BERGQUIST CRAIG M P1 192.00 192.00 32.00 40.00 40.00 40.00 40.00 192.00 0.00 0.00 [REDACTED\] BERGQUIST CRAIG M P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] COKEFAIR JAMES M P1 159.00 159.00 32.00 35.00 38.00 24.00 30.00 159.00 0.00 0.00 [REDACTED\] COKEFAIR JAMES M P15 0.00 0.00 0.00 0.00 1.75 0.00 0.00 1.75 1.75 1.75 [REDACTED\] GIBES KRZYSZTOF P1 176.00 176.00 16.00 40.00 40.00 40.00 40.00 176.00 0.00 0.00 [REDACTED\] GIBES KRZYSZTOF P15 0.00 0.00 1.75 0.00 0.00 0.00 0.00 1.75 1.75 1.75 [REDACTED\] MARCONI MICHAEL A P1 184.00 184.00 32.00 32.00 32.00 40.00 48.00 184.00 0.00 0.00 [REDACTED\] MARCONI MICHAEL A P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] METZGER MATTHEW T P1 144.00 144.00 32.00 32.00 40.00 40.00 0.00 144.00 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 8.00 8.00 0.00 0.00 40.00 56.00 56.00 56.00 [REDACTED\] NELSON BRENT B P1 170.00 170.00 10.00 40.00 40.00 40.00 40.00 170.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 30.00 0.00 0.00 0.00 0.00 30.00 30.00 30.00 [REDACTED\] PEREZ JORGE P1 184.00 184.00 32.00 40.00 40.00 32.00 40.00 184.00 0.00 0.00 [REDACTED\] PEREZ JORGE P15 0.00 0.00 8.00 0.00 0.00 8.00 0.00 16.00 16.00 16.00 [REDACTED\] PETREY RONNIE P1 180.00 180.00 32.00 32.00 40.00 36.00 40.00 180.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] RUDOFSKI JOSEPH J P1 152.00 152.00 32.00 40.00 40.00 40.00 40.00 192.00 40.00 40.00 Total 361.75 379.00 391.75 380.00 398.00 1,910.50 217.50 217.50 Total Items Listed this Period: 19.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: August 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 38 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 13-Aug 20-Aug 27-Aug 03-Sep Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] GALVEZ JAVIER P1 160.00 160.00 0.00 0.00 0.00 0.00 0.00 (160.00) (160.00) [REDACTED\] GARCIA JAVIER P1 0.00 0.00 40.00 40.00 40.00 40.00 160.00 160.00 160.00 [REDACTED\] ILNICKY MICHAEL C P1 60.00 60.00 38.00 22.00 0.00 0.00 60.00 0.00 0.00 [REDACTED\] ILNICKY MICHAEL C P15 0.00 0.00 1.75 3.00 0.00 0.00 4.75 4.75 4.75 [REDACTED\] METZGER MATTHEW T P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] NELSON BRENT B P1 128.00 128.00 24.00 32.00 40.00 32.00 128.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 16.00 8.00 0.00 8.00 32.00 32.00 32.00 [REDACTED\] PETREY RONNIE P1 136.00 136.00 40.00 16.00 40.00 40.00 136.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 0.00 24.00 0.00 0.00 24.00 24.00 24.00 Total 239.75 225.00 200.00 200.00 0.00 864.75 76.75 76.75 Total Items Listed in this Period: 12.00 Monthly Detail Report Account Number: 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: September 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 39 of 42 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 10-Sep 17-Sep 24-Sep 01-Oct 08-Oct Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 189.50 189.50 32.00 40.00 40.00 40.00 37.50 189.50 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] BERGQUIST CRAIG M P1 184.00 184.00 32.00 40.00 32.00 40.00 40.00 184.00 0.00 0.00 [REDACTED\] BERGQUIST CRAIG M P15 0.00 0.00 8.00 0.00 8.00 0.00 0.00 16.00 16.00 16.00 [REDACTED\] CASHMORE DAVID P P1 166.00 166.00 22.00 36.50 37.00 40.00 30.50 166.00 0.00 0.00 [REDACTED\] CASHMORE DAVID P P15 0.00 0.00 0.00 4.75 2.50 0.00 0.00 7.25 7.25 7.25 [REDACTED\] COKEFAIR JEREMY P1 162.50 162.50 25.00 33.50 32.00 40.00 32.00 162.50 0.00 0.00 [REDACTED\] COKEFAIR JEREMY P15 0.00 0.00 2.75 10.25 2.50 0.00 0.00 15.50 15.50 15.50 [REDACTED\] MARCONI MICHAEL A P1 195.00 195.00 35.00 40.00 40.00 40.00 40.00 195.00 0.00 0.00 [REDACTED\] MARCONI MICHAEL A P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] METZGER MATTHEW T P1 189.50 189.50 32.00 40.00 40.00 40.00 37.50 189.50 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] NELSON BRENT B P1 192.00 192.00 32.00 40.00 40.00 40.00 40.00 192.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] PEREZ JORGE P1 192.00 192.00 32.00 40.00 40.00 40.00 40.00 192.00 0.00 0.00 [REDACTED\] PEREZ JORGE P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 [REDACTED\] PETREY RONNIE P1 184.00 184.00 32.00 32.00 40.00 40.00 40.00 184.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 8.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 Total 332.75 357.00 354.00 360.00 337.50 1,741.25 86.75 86.75 Total Items Listed in this Period: 18.00 Monthly Detail Report Account Number 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: October 2014 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page#: 40 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 15-Oct 22-Oct 29-Oct 05-Nov Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 152.00 152.00 40.00 40.00 40.00 32.00 152.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 0.00 0.00 0.00 8.00 8.00 8.00 8.00 [REDACTED\] Holmes Ronald CD49 0.00 0.00 235.25 0.00 0.00 0.00 235.25 235.25 235.25 [REDACTED\] MARCONI MICHAEL A P1 158.00 158.00 40.00 40.00 38.00 40.00 158.00 0.00 0.00 [REDACTED\] MARCONI MICHAEL A P15 0.00 0.00 0.00 0.00 2.00 0.00 2.00 2.00 2.00 [REDACTED\] METZGER MATTHEWT T P1 144.00 144.00 32.00 32.00 40.00 40.00 144.00 0.00 0.00 [REDACTED\] METZGER MATTHEWT T P15 0.00 0.00 8.00 8.00 0.00 0.00 16.00 16.00 16.00 [REDACTED\] NELSON BRENT B P1 155.00 155.00 35.00 40.00 40.00 40.00 155.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 5.00 0.00 0.00 0.00 5.00 5.00 5.00 [REDACTED\] PETREY RONNIE P1 112.00 112.00 32.00 40.00 0.00 40.00 112.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 0.00 0.00 40.00 0.00 40.00 40.00 40.00 Total 427.25 200.00 200.00 200.00 0.00 1,027.25 306.25 306.25 Total Items Listed in this Period: 11.00 Monthly Detail Report Account Number 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: November 2014 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page# 41 of 42 Total Benefit * * * * * * Actual Hours PerWeek * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 12-Nov 19-Nov 26-Nov 03-Nov Hours Hours Difference Difference [REDACTED\] ALVAREZ GERMAN P1 140.00 140.00 40.00 40.00 40.00 20.00 140.00 0.00 0.00 [REDACTED\] ALVAREZ GERMAN P15 0.00 0.00 0.00 174.50 0.00 0.00 174.50 174.00 174.50 [REDACTED\] AUPPERLE CHAD B P1 140.00 144.00 40.00 40.00 40.00 24.00 144.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 0.00 0.00 0.00 16.00 16.00 16.00 16.00 [REDACTED\] CASHMORE DAVID P P1 114.00 114.00 39.00 35.00 32.00 8.00 114.00 0.00 0.00 [REDACTED\] CASHMORE DAVID P P15 0.00 0.00 2.25 0.00 0.00 0.00 2.25 2.25 2.25 [REDACTED\] COKEFAIR JAMES M P1 150.00 150.00 40.00 40.00 38.00 32.00 150.00 0.00 0.00 [REDACTED\] COKEFAIR JAMES M P15 0.00 0.00 0.00 2.50 0.00 0.00 2.50 2.50 2.50 [REDACTED\] COKEFAIR JEREMY P1 104.00 104.00 40.00 40.00 0.00 24.00 104.00 0.00 0.00 [REDACTED\] COKEFAIR JEREMY P15 0.00 0.00 0.00 5.00 0.00 0.00 5.00 5.00 5.00 [REDACTED\] COKEFAIR JUSTIN M P1 96.00 96.00 32.00 40.00 0.00 24.00 96.00 0.00 0.00 [REDACTED\] COKEFAIR JUSTIN M P15 0.00 0.00 0.00 2.50 0.00 0.00 2.50 2.50 2.50 [REDACTED\] MARCONI MICHAEL A P1 119.00 119.00 38.00 37.00 28.00 16.00 119.00 0.00 0.00 [REDACTED\] MARCONI MICHAEL A P15 0.00 0.00 0.00 3.00 12.00 44.00 59.00 59.00 59.00 [REDACTED\] METZGER MATTHEW T P1 144.00 144.00 40.00 40.00 40.00 24.00 144.00 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 0.00 0.00 0.00 16.00 16.00 16.00 16.00 [REDACTED\] NELSON BRENT B P1 144.00 144.00 40.00 40.00 40.00 24.00 144.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 0.00 0.00 0.00 16.00 16.00 16.00 16.00 [REDACTED\] PEREZ JORGE P1 148.50 148.50 40.00 40.00 40.00 28.50 148.50 0.00 0.00 [REDACTED\] PEREZ JORGE P15 0.00 0.00 0.00 0.00 0.00 24.00 24.00 24.00 24.00 [REDACTED\] PETREY RONNIE P1 127.00 127.00 40.00 32.00 31.00 24.00 127.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 0.00 8.00 8.00 22.50 38.00 38.50 38.50 Total 431.25 621.75 349.00 387.00 0.00 1,789.00 358.50 358.50 Total Items Listed in this Period: 22.00 Monthly Detail Report Account Number 23743 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Month: December 2014 Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page#: 42 of 42 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Capped Hour Hour Number Name Code Reported Reported 10-Dec 17-Dec 24-Dec 31-Dec 07-Jan Hours Hours Difference Difference [REDACTED\] AUPPERLE CHAD B P1 133.00 133.00 32.00 40.00 40.00 21.00 0.00 133.00 0.00 0.00 [REDACTED\] AUPPERLE CHAD B P15 0.00 0.00 30.50 0.00 0.00 15.25 40.00 85.75 85.75 85.75 [REDACTED\] BERGQUEST CRAIG M P1 166.00 166.00 40.00 40.00 40.00 22.00 24.00 166.00 0.00 0.00 [REDACTED\] BERGQUIST CRAIG M P15 0.00 0.00 0.00 0.00 0.00 18.00 17.50 35.50 35.00 35.50 [REDACTED\] CASHMORE DAVID P P1 100.00 100.00 21.00 39.00 40.00 0.00 0.00 100.00 0.00 0.00 [REDACTED\] CASHMORE DAVID P P15 0.00 0.00 0.00 0.00 2.25 0.00 0.00 2.25 2.25 2.25 [REDACTED\] COKEFAIR JEREMY P1 115.00 115.00 35.00 40.00 40.00 0.00 0.00 115.00 0.00 0.00 [REDACTED\] COKEFAIR JEREMY P15 0.00 0.00 0.00 2.25 11.00 0.00 0.00 13.25 13.25 13.25 [REDACTED\] MARCONI MICHAEL A P1 164.00 164.00 40.00 40.00 40.00 22.00 22.00 164.00 0.00 0.00 [REDACTED\] MARCONI MICHAEL A P15 0.00 0.00 0.00 0.00 0.00 16.00 16.00 32.00 32.00 32.00 [REDACTED\] METZGER MATTHEW T P1 165.00 165.00 40.00 40.00 40.00 21.00 24.00 165.00 0.00 0.00 [REDACTED\] METZGER MATTHEW T P15 0.00 0.00 22.75 0.00 0.00 16.00 16.00 16.00 54.75 54.75 [REDACTED\] NELSON BRENT B P1 144.00 144.00 40.00 40.00 40.00 24.00 0.00 144.00 0.00 0.00 [REDACTED\] NELSON BRENT B P15 0.00 0.00 0.00 0.00 0.00 16.00 40.00 56.00 56.00 56.00 [REDACTED\] PEREZ JORGE P1 141.00 141.50 40.00 37.00 40.00 24.00 0.00 141.00 0.00 0.00 [REDACTED\] PEREZ JORGE P15 0.00 0.00 0.00 3.00 0.00 0.00 40.00 43.00 43.00 43.00 [REDACTED\] PETREY RONNIE P1 164.00 164.00 40.00 40.00 40.00 22.00 22.00 164.00 0.00 0.00 [REDACTED\] PETREY RONNIE P15 0.00 0.00 0.00 0.00 0.00 16.00 16.00 32.00 32.50 32.00 [REDACTED\] VERDUZCO SALVADOR P1 71.00 71.00 22.00 24.00 0.00 23.00 16.00 85.00 14.00 14.00 Total 403.25 385.25 373.25 276.25 293.50 1,731.00 368.50 368.50 Total Items Listed in this Period: 19.00

EXHIBIT 3 (Declaration of John Libby)

Discrepancy Summary By Month Account 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Contact: Dan Greenman Address: 18W100 22nd Street Suite 114 Title: Outside Accountant Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page 1 of 17 Discrepancy Discrepancy Contribution Discrepancy Reporting Period Total House Benefit Hours Rate Amount February 2012 (141.00) $12.34 ($1,739.94) March 2012 (19.00) $12.34 (234.46) July 2012 3.75 $13.19 $49.56 August 2012 9.75 $13.19 $128.60 September 2012 2.50 $13.19 $32.98 November 2012 2.25 $13.19 $29.66 February 2013 24.00 $13.19 $316.56 March 2013 112.00 $13.19 $1,477.28 April 2013 (1.50) $13.19 ($19.79) June 2013 24.00 $13.29 $318.96 October 2013 17.00 $13.29 $225.93 April 2014 2.25 $13.29 $29.90 September 2014 7.25 $14.29 $103.60 November 2014 2.25 $14.29 $32.15 Total Benefit Discrepancy Amount $750.91 Hours Hours 45.50 Liquidated Damages $150.18 Total Amount Due $901.09 Discrepancy Summary By Error Type Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Contact: Dan Greenman Address: 18W100 22nd Street Suite 114 Title: Outside Accountant Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page: 2 of 17 Code Description Dollar Amount SIGNATORY EMPLOYER: PAYROLL P1 Clerical Error $344.54 P15 Additional Pay $406.37 Sub-Total Discrepancies From All Listed Codes $750.91 Liquidated Damages $150.18 Total Amount Due $901.09 Liquidated Damages Schedule Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Contact: Dan Greenman Address: 18W100 22nd Street Suite 114 Title: Outside Accountant Oakbrook Terrace, IL 60181 Phone: (630) 541-7264 Page: 3 of 17 Contributions Compounding Calculating Total Liquidated Reporting Period Due Periods Percentage Damages Owed February 2012 ($1,739.94) March 2012 ($234.46) July 2012 $49.46 34 20.00% $9.89 August 2012 $128.60 33 20.00% $25.72 September 2012 $32.98 32 20.00% $6.60 November 2012 $29.68 30 20.00% $5.94 February 2013 $316.56 27 20.00% $63.31 March 2013 $1,477.28 26 20.00% $295.46 April 2013 ($19.79) June 2013 $318.96 23 20.00% $63.79 October 2013 $225.93 19 20.00% $45.19 April 2014 $29.90 13 20.00% $5.98 September 2014 $103.60 8 12.65% $13.11 November 2014 $32.15 6 9.34% $3.00 Total Damages this Schedule $537.99 Total Discrepancies $750.91 20% of Discrepancles $150.18 Assessed Damages $150.18 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: February 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 4 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 8-Feb 15-Feb 22-Feb 29-Feb Hours Difference [REDACTED\] ALONZO DAVID R P1 80.00 80.00 24.00 24.00 0.00 0.00 48.00 (32.00) [REDACTED\] BAZAN JOHN M P1 112.00 112.00 40.00 32.00 0.00 0.00 72.00 (40.00) [REDACTED\] COCHRAN RICHARD A P1 24.00 24.00 0.00 0.00 0.00 0.00 0.00 (24.00) [REDACTED\] HEFFERNAN KEITH M P1 112.00 112.00 40.00 32.00 0.00 0.00 72.00 (40.00) [REDACTED\] SEGURA MIGUEL A P1 69.00 69.00 19.00 0.00 26.00 19.00 64.00 (5.00) Total 123.00 88.00 26.00 19.00 0.00 256.00 (141.00) Total Items Listed in this Period: 5.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: March 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 5 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 7-Mar 14-Mar 21-Mar 28-Mar Hours Difference [REDACTED\] SEGURA MIGUELA P1 105.00 105.00 29.00 24.00 31.00 2.00 86.00 (19.00) Total 29.00 24.00 31.00 2.00 0.00 86.00 (19.00) Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: July 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 6 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 4-Jul 11-Jul 18-Jul 25-Jul 1-Aug Hours Difference [REDACTED\] COCHRAN RICHARD A P1 173.00 173.00 40.00 25.00 40.00 40.00 28.00 173.00 0.00 [REDACTED\] COCHRAN RICHARD A P15 0.00 0.00 2.50 0.00 0.00 1.25 0.00 3.75 3.75 Total 42.50 25.00 40.00 41.25 28.00 176.75 3.75 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc. Month: August 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page#: 7 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date CK Date CK Date CK Date Total Hour Number Name Code Reported Reported 8-Aug 15-Aug 22-Aug 29-Aug Hours Difference [REDACTED\] COCHRAN RICHARD A P1 144.50 144.50 40.00 38.00 28.00 38.50 144.50 0.00 [REDACTED\] COCHRAN RICHARD A P15 0.00 0.00 0.00 9.75 0.00 0.00 9.75 9.75 Total 40.00 47.75 28.00 38.50 0.00 154.25 9.75 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc. Month: September 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page#: 8 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date CK Date CK Date CK Date CK Date Total Hour Number Name Code Reported Reported 5-Sep 12-Sep 19-Sep 26-Sep 3-Oct Hours Difference [REDACTED\] COCHRAN RICHARD A P1 179.00 179.00 39.00 20.00 40.00 40.00 40.00 179.00 0.00 [REDACTED\] COCHRAN RICHARD A P15 0.00 0.00 0.00 0.00 0.00 0.00 2.50 2.50 2.50 Total 39.00 20.00 40.00 40.00 42.50 181.50 2.50 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc. Month: November 2012 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page#: 9 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date CK Date CK Date CK Date Total Hour Number Name Code Reported Reported 7-Nov 14-Nov 21-Nov 28-Nov Hours Difference [REDACTED\] HOVLID KEVIN J P1 128.00 128.00 64.00 0.00 40.00 20.00 128.00 0.00 [REDACTED\] HOVLID KEVIN J P15 0.00 0.00 0.00 0.00 0.00 2.25 2.25 2.25 Total 64.00 0.00 40.00 26.25 0.00 130.25 2.25 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc. Month: February 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page#: 10 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date CK Date CK Date CK Date Total Hour Number Name Code Reported Reported 13-Feb 20-Feb 27-Feb 6-Mar Hours Difference [REDACTED\] ALONZO DAVID R P1 136.00 136.00 40.00 40.00 40.00 40.00 160.00 24.00 Total 40.00 40.00 40.00 40.00 0.00 160.00 24.00 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc. Month: March 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page#: 11 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date CK Date CK Date CK Date Total Hour Number Name Code Reported Reported 13-Mar 20-Mar 27-Mar 3-Apr Hours Difference [REDACTED\] ALONZO DAVID R P1 135.00 135.00 39.00 40.00 40.00 40.00 159.00 24.00 [REDACTED\] CISNEROS JAVIER P1 92.00 92.00 40.00 16.00 32.00 40.00 128.00 36.00 [REDACTED\] HEFFERNAN KEITH M P1 108.00 108.00 40.00 40.00 40.00 40.00 160.00 52.00 Total 119.00 96.00 112.00 120.00 0.00 447.00 112.00 Total Items Listed in this Period: 3.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: April 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone (630) 541-7264 Page#: 12 of 17 Total Benefit * * * * * * Actual Hours per week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 10-Apr 17-Apr 24-Apr 1-May Hours Difference [REDACTED\] CISNEROS JAVIER P1 56.50 56.50 55.50 55.00 0.00 0.00 0.00 55.00 (1.50) Total 55.00 0.00 0.00 0.00 0.00 55.00 (1.50) Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: June 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone (630) 541-7264 Page#: 13 of 17 Total Benefit * * * * * * Actual Hours per week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 12-Jun 19-Jun 26-Jun 3-Jul Hours Difference [REDACTED\] SEGURA MIGUELA P1 92.50 92.50 24.00 36.50 34.00 22.00 116.50 24.00 Total 24.00 36.50 34.00 22.00 0.00 116.50 24.00 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: October 2013 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone (630) 541-7264 Page#: 14 of 17 Total Benefit * * * * * * Actual Hours per week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 9-Oct 16-Oct 23-Oct 30-Oct 6-Nov Hours Difference [REDACTED\] BRAUN KEITH R. P1 171.00 171.00 48.00 40.00 30.00 31.50 29.50 179.00 8.00 [REDACTED\] PETERS CHRISTOPHER P1 16.00 16.00 8.00 0.00 0.00 7.00 10.00 25.00 9.00 Total 56.00 40.00 30.00 38.50 39.50 204.00 17.00 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: April 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone (630) 541-7264 Page#: 15 of 17 Total Benefit * * * * * * Actual Hours per week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 9-Apr 16-Apr 23-Apr 30-Apr 7-May Hours Difference [REDACTED\] COCHRAN RICHARD A P1 164.00 164.00 31.00 48.00 23.00 39.00 23.00 164.00 0.00 [REDACTED\] COCHRAN RICHARD A P15 0.00 0.00 0.00 0.00 0.00 0.00 2.25 2.25 2.25 Total 31.00 48.00 23.00 39.00 25.25 166.25 2.25 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc Month: September 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Phone (630) 541-7264 Page#: 16 of 17 Total Benefit * * * * * * Actual Hours per week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date CK Date Total Hour Number Name Code Reported Reported 10-Sep 17-Sep 24-Sep 1-Oct 8-Oct Hours Difference [REDACTED\] COCHRAN RECHARD A P1 166.00 166.00 22.00 36.50 37.00 40.00 30.50 166.00 0.00 [REDACTED\] COCHRAN RICHARD A P15 0.00 0.00 0.00 4.75 2.50 0.00 0.00 7.25 7.25 Total 22.00 41.25 39.50 40.00 30.50 173.25 7.25 Total Items Listed in this Period: 2.00 Monthly Detail Report Account Number: 51161 Audit Period: July 1, 2011 to December 31, 2014 Employer: M S M Solutions Inc. Month: November 2014 Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, IL 60181 Page #: 17 of 17 Phone: (630) 541-7264 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Benefit Reference Employee/Payee Error Hours Hours Ck Date Ck Date Ck Date Ck Date Total Hour Number Name Code Reported Reported 12-Nov 19-Nov 26-Nov 3-Dec Hours Difference [REDACTED\] COCHRAN RICHARD A P1 111.50 111.50 39.00 32.50 32.00 8.00 111.50 0.00 [REDACTED\] COCHRAN RICHARD A P15 0.00 0.00 2.25 0.00 0.00 0.00 2.25 2.25 Total 41.25 32.50 32.00 8.00 0.00 113.75 2.25 Total Items Listed in this Period: 2.00

EXHIBIT 4 (Declaration of John Libby)

Interest Summary Account Number: 23743 Calculation Date: December 13, 2016 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, Illinois 60181 Delinquency Running Months of Interest Total Reporting Period Amount Balance Interest Calculated Amount Due July 2011 $4,085.76 $4,085.76 3 $37.56 $4,123.32 October 2011 ($26,186.88) ($24,101.12) ($28,186.88) November 2011 $778.24 ($23,322.88) $778.24 December 2011 ($13,813.76) ($37,136.64) ($13,813.76) January 2012 $2,000.32 ($35,136.32) $2,000.32 February 2012 ($17,376.64) ($52,512.96) ($17,376.64) March 2012 ($4,961.28) ($57,474.24) ($4,961.28) May 2012 $2,067.20 ($55,407.04) $2,067.20 July 2012 $2,733.86 ($52,673.18) $2,733.86 August 2012 $1,719.89 ($50,953.29) $1,719.89 September 2012 $1,495.28 ($49,458.01) $1,495.28 October 2012 $513.40 ($48,944.61) $513.40 November 2012 $616.08 ($48,328.53) $616.08 December 2012 $102.68 ($48,225.85) $102.68 February 2013 $5,262.35 ($42,963.50) $5,262.35 March 2013 $13,091.70 ($29,871.80) $13,091.70 June 2013 $2,982.57 ($26,889.23) $2,982.57 September 2013 $1,074.80 ($25,814.43) $1,074.80 October 2013 $214.96 ($25,599.47) $214.96 November 2013 $208.24 ($25,391.23) $208.24 February 2014 $644.88 ($24,746.35) $644.88 March 2014 $2,357.84 ($22,388.51) $2,357.84 April 2014 $53.74 ($22,334.77) $53.74 May 2014 $1,410.68 ($20,924.09) $1,410.68 June 2014 $2,348.02 ($18,576.07) $2,348.02 July 2014 $6,116.10 ($12,459.97) $6,116.10 August 2014 $2,158.21 ($10,301.76) $2,158.21 September 2014 $2,439.41 ($7,862.35) $2,439.41 October 2014 $8,611.75 $749.40 25 $52.25 $8,664.00 November 2014 $10,081.02 $10,830.42 24 $676.61 $10,757.63 December 2014 $10,362.22 $21,192.64 23 $667.90 $11,030.12 Totals $21,192.64 $1,434.32 $22,626.96 Interest Summary Account Number: 51161 Calculation Date: December 13, 2016 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, Illinois 60181 Delinquency Running Months of Interest Total Reporting Period Amount Balance Interest Calculated Amount Due February 2012 ($1,739.94) ($1,739.94) ($1,739.94) March 2012 ($234.46) ($1,974.40) ($234.46) July 2012 $49.46 ($1,924.94) $49.45 August 2012 $128.60 ($1,796.34) $128.60 September 2012 $32.98 ($1,763.36) $32.98 November 2012 $29.68 ($1,733.68) $29.68 February 2013 $316.56 ($1,417.12) $316.56 March 2013 $1,477.28 $60.16 43 $7.29 $1,484.57 April 2013 ($19.79) $40.37 ($19.79) June 2013 $318.96 $359.33 40 $36.16 $355.12 October 2013 $225.93 $585.26 36 $23.11 $249.04 April 2014 $29.90 $615.16 30 $2.66 $32.56 September 2014 $103.60 $718.76 25 $7.51 $111.11 November 2014 $32.15 $750.91 23 $2.11 $34.26 Totals $750.91 $78.84 $829.75 Liquidated Damages Summary Account Number: 23743 Calculation Date: December 13, 2016 Employer: M S M Solutions Inc Address: 18W100 22nd Street Suite 114 Oakbrook Terrace, Illinois 60181 Delinquency Liquidated Total Reporting Period Amount Damages Due July 2011 $4,085.76 $817.15 $4,902.91 August 2011 September 2011 October 2011 ($28,186.88) ($5,637.38) ($33,824.26) November 2011 $778.24 $155.65 $933.89 December 2011 ($13,813.76) ($2,762.75) ($16,576.51) January 2012 $2,000.32 $400.06 $2,400.38 February 2012 ($17,376.64) ($3,475.33) ($20,851.97) March 2012 ($4,961.28) ($992.26) ($5,953.54) May 2012 $2,067.20 $413.44 $2,480.64 July 2012 $2,733.86 $546.77 $3,280.63 August 2012 $1,719.89 $343.98 $2,063.87 September 2012 $1,495.28 $299.06 $1,794.34 October 2012 $513.40 $102.68 $616.08 November 2012 $616.08 $123.22 $739.30 December 2012 $102.68 $20.54 $123.22 February 2013 $5,262.35 $1,052.47 $6,314.82 March 2013 $13,091.70 $2,618.34 $15,710.04 June 2013 $2,982.57 $596.51 $3,579.08 September 2013 $1,074.80 $214.96 $1,289.76 October 2013 $214.96 $42.99 $257.95 November 2013 $208.24 $41.65 $249.89 February 2014 $644.88 $128.98 $773.86 March 2014 $2,357.84 $471.57 $2,829.41 April 2014 $53.74 $10.75 $64.49 May 2014 $1,410.68 $282.14 $1,692.82 June 2014 $2,348.02 $469.60 $2,817.62 July 2014 $6,116.10 $1,223.22 $7,339.32 August 2014 $2,158.21 $431.64 $2,589.85 September 2014 $2,439.41 $487.88 $2,927.29 October 2014 $8,611.75 $1,722.35 $10,334.10 November 2014 $10,081.02 $2,016.20 $12,097.22 December 2014 $10,362.22 $2,072.44 $12,434.66 Totals $21,192.64 $4,238.52 $25,431.16 Liquidated Damages Summary Account Number: 51161 Calculation Date: December 13, 2016 Employer: M S M Solution Inc Address: 18W100, 22ND Street Suite 114 Oakbrook Terrace, Illinois 60181 Delinquency Liquidated Total Reporting Period Amount Damages Due February 2012 ($1,739.94) ($347.99) ($2,087.93) March 2012 ($234.46) ($46.89) ($281.35) July 2012 $49.46 $9.89 $59.35 August 2012 $128.60 $25.72 $154.32 September 2012 $32.98 $6.60 $39.58 November 2012 $29.68 $5.94 $35.62 February 2013 $316.56 $63.31 $379.87 March 2013 $1,477.28 $295.46 $1,772.74 April 2013 ($19.79) ($3.96) ($23.75) June 2013 $318.96 $63.79 $382.75 October 2013 $225.93 $45.19 $271.12 April 2014 $29.90 $5.98 $35.88 September 2014 $103.60 $20.72 $124.32 November 2014 $32.15 $6.43 $38.58 Totals $750.91 $150.19 $901.10

16 CV 9811

Exhibit C

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION

CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FOUND, et al. Plaintiffs, 16 CV 9811 v. Judge Robert M. Dow MSM SOLUTIONS, INC., an Illinois corporation, Defendant.

DECLARATION OF KEVIN P. McJESSY

I, Kevin P. McJessy, hereby declare, under penalty of perjury pursuant to the laws of the United States, that the following statements are true:

1. I am one of the attorneys representing the Chicago Regional Council of Carpenters Pension Fund, the Chicago Regional Council of Carpenters Welfare Fund, the Chicago and Northeast Illinois Regional Council of Carpenter Apprentice and Trainee Program, and the Labor/Management Union Carpentry Cooperation Promotion Fund (collectively "the Trust Funds") in the above-captioned lawsuit ("Lawsuit") against MSM SOLUTIONS, INC., an Illinois corporation ("Defendant").

2. I have been licensed to practice law in the State of Illinois and the United States District Court for the Northern District of Illinois since 1995. I am an attorney with McJessy, Ching & Thompson, LLC ("MC&T").

3. As part of my practice, I handle claims under ERISA. I personally represented the Trust Funds in this Lawsuit. I have represented the Trust Funds in this Lawsuit since its inception. As such I am familiar with the matters set forth in this declaration.

4. Sheila Keating is a paralegal with MC&T. She has been a paralegal since 1987.

6. The Trust Funds have incurred $2,667.40 in fees and expenses to compel Defendant to comply with its obligations under the terms of the Collective Bargaining Agreement and applicable trust agreements.

7. The Trust Funds have collectively incurred fees totaling $1,826.00 for 8.3 hours of attorney services and $230.00 for 2.3 hours of paralegal services. A redacted copy of the client ledger showing the time spent and a description of the work performed is attached as Exhibit 1.

Name Services Period Hours Rate Total Kevin McJessy ("KM") Attorney Jan. 1, 2016 to Present 8.3 $220/hr. $1,826.00 Sheila Keating ("SK) Paralegal Jan. 1, 2016 to Present 2.3 $100/hr. $230.00 Total $2,056.00

The hourly rate for attorneys and paralegals charged to the Trust Funds as set forth above is consistent with the rates approved in the Northern District of Illinois for ERISA collection work. See, e.g., Rappa v. Sun Life Assur. Co., 2014 U.S. Dist. LEXIS 124896, *11 (W.D. Wis. Sept. 8, 2014) ("Sun Life does not object to plaintiff's counsel's rate of $300 per hour, and the court finds that rate reasonable given the nature of ERISA cases."); Board of Trustees of the Rockford Pipe Trades Indus. Pension Fund v. Fiorenza Enters., 2011 U.S. Dist. LEXIS 28209, 21-22 (N.D. Ill. Mar. 18, 2011) ("the court finds that the hourly rates [of $195, $210 and $235 per hour] . . . are reasonable" for fringe benefit trust funds lawsuit against employer to collect unpaid contributions); Divane v. Mitchell Sec. Sys., 2008 U.S. Dist. LEXIS 27825 (N.D. Ill. Apr. 7, 2008) ("The court finds that the billing rates [of $220.00 to 240.00 for attorneys] are reasonable.").

8. The Trust Funds incurred $611.40 in expenses for the filing fee, process server charges, courier charges and photocopy charges. A detailed list of expenses incurred by the Trust Funds in this matter is attached hereto as Exhibit 2.

9. The attorneys' fees, paralegal fees and costs charged to the Trust Funds in this matter are consistent with MC&T's regular charges for services to the Trust Funds on similar matters.

10. I have personal knowledge of the matters stated in this affidavit and could testify competently to them.

FURTHER AFFIANT SAYETH NOT. 12/22/16 Kevin P. MeJessy Date

Exhibit 1

McJessy, Ching & Thompson, LLC Client Ledger ALL DATES Date Received From/Paid Explanation Lwyr Hours Amount Disbs 1000 Chicago Regional Council of Carpenters — 0291-MSMS MSM Solutions, Inc. — Audits Resp Lawyer: KM 10/18/2016 Lawyer: SK 1.70 Prepared Summons, civil cover sheet and appearance SK 1.70. 170.00 Hrs × 100.00 (.5); filed complaint, civil cover sheet and appearance electronically with court (.5); reviewed ECF notice regarding judges' assignments and completed summons as appropriate (.2); prepared email correspondence to court clerk forwarding summons for issuance by court (.2); prepared correspondence to J. Libby and N. Lagalo [REDACTED\] (1); prepared email correspondence to process server forwarding summons and complaint for service. 10/18/2016 Lawyer: KM 2.10 Reviewed referral file for initiation of lawsuit Confer KM 2.10. 462.00 Hrs × 220.00 with N. Lagalo regarding [REDACTED\] [REDACTED\] Reviewed correspondence from N. Lagalo [REDACTED\], Preparation of complaint, Reviewed attendant documents, summons, appearance and civil cover sheet. 10/20/2016 Lawyer: SK 0.20 Prepared correspondence to Judge Dow's clerk SK 0.20 20.00 Hrs × 100.00 forwarding file-stamped courtesy copy of complaint. 10/20/2016 Lawyer: KM 0.10 Reviewed ECF court order of Judge Dow regarding KM 0.10. 22.00 Hrs × 220.00 initial status hearing. 10/24/2016 Lawyer: SK 0.10 Call from process server regarding issues with service SK 0.10. 10.00 Hrs × 100.00 attempts of summons and complaint on MSM Solutions registered agent/president, McIntosh (first address in Oakbrook Terrace is not valid; home address in Elmhurst is apartment building and McIntosh will not come down to accept service; server is repeatedly being told that McIntosh is not in at new work address location in Lombard. 10/27/2016 Lawyer: KM 1.10 Reviewed affidavit of service of complaint. Prepared KM 1.10 242.00 Hrs × 220.00 correspondence to defendant forwarding Court's order with initial dates. Telephone call from Greenman, MSM Solutions, advising that they have received the complaint but that they want to settle, please forward demand of amount due. Telephone call to N. Lagalo [REDACTED\] [REDACTED\]. Reviewed correspondence from N. Lagalo [REDACTED\] [REDACTED\] Prepared draft demand letter to MSM Solutions. 11/3/2016 Lawyer: KM 0.30 Telephone call from N. Lagalo regarding [REDACTED\] KM 0.30 66.00 Hrs × 220.00 [REDACTED\] [REDACTED\](.1) Finalized demand letter based on information from N. Lagalo. (.2) 12/9/2016 Lawyer: SK 0.30 Filed initial status report with court and prepared SK 0.30 30.00 Hrs × 100.00 correspondence to Judge Dow forwarding file-stamped courtesy copy of same. 12/12/2016 Lawyer: KM 2.10 Prepared motion for entry of default judgment, draft KM 2.10 462.00 Hrs × 220.00 order, declaration of K. McJessy and declaration of J. Libby; reviewed file for information necessary to prepare motion, draft order and declarations. 12/12/2016 Lawyer: KM 0.10 Telephone call to N. Lagalo regarding [REDACTED\] KM 0.10 22.00 Hrs × 220.00 [REDACTED\] [REDACTED\][NO CHARGE] 12/13/2016 Lawyer: KM 2.50 Appeared in court before Judge Dow for status hearing KM 2.50 550.00 Hrs × 220.00 and advised the Court of forthcoming motion for default; travel to and from court, (1.8) Reviewed correspondence from N. Lagalo [REDACTED\] [REDACTED\] (.1) Revised and finalized declaration of J. Libby to incorporate reviewed damages figures; assembled exhibits for declaration from file materials. (.4) Prepared correspondence to J. Libby [REDACTED\] [REDACTED\]. (.1) Edited and revised motion for entry of final judgment and draft order to [REDACTED\] [REDACTED\] from N. Lagalo. (.2) |----------- UNBILLED ----------| |------------ BILLED -----------| |--- BALANCES ---| TOTALS CHE + RECOV + FEES = TOTAL DISBS + FEES + TAX RECEIPTS = A/R TRUST PERIOD 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 END DA 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 |----------- UNBILLED ----------| |------------ BILLED -----------| |--- BALANCES ---| FIRM TO CHE + RECOV + FEES = TOTAL DISBS + FEES + TAX RECEIPTS = A/R TRUST PERIOD 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 END DA 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 REPORT SELECTIONS — Client Ledger Layout Template Attorneys Fee Petition Advanced Search Filter None Requested by ADMIN Finished Thursday, December 22, 2016 at 11:03:57 AM Ver 13.0 SP2 (13.0.20140210) Matters 0291-MSMS Clients All Major Clients All Client Intro Lawyer All Matter Intro Lawyer All Responsible Lawyer All Assigned Lawyer All Type of Law All Select From Active, Inactive, Archived Matters Matters Sort by Default New Page for Each Lawyer No New Page for Each Matter No No Activity Date Dec/31/2199 Firm Totals Only No Totals Only No Entries Shown — Billed Only No Entries Shown — Disbursements No Entries Shown — Receipts No Entries Shown — Time or Fees Yes Entries Shown — Trust No Incl. Matters with Retainer Bal No Incl. Matters with Neg Unbld Disb No

Exhibit 2

McJessy, Ching & Thompson, LLC Client Ledger ALL DATES Date Received From/Paid Explanation Lwyr Hours Amount Disbs 1000 Chicago Regional Council of Carpenters — 0291-MSMS MSM Solutions, Inc. — Audits Resp Lawyer: KM 10/20/2016 Billing in Invoice 0.00 10527 10/31/2016 Expense Recovery Photocopy Recovery 0.00 8.52 10/31/2016 US Messenger & Courier Recovery 0.00 17.88 Logistics 10/31/2016 Midwest Process Server recovery — 0.00 185.00 Investigations 11/14/2016 Billing in Invoice FEES 926.00 DISBS 211.40 0.00 10612 11/23/2016 Capital One Services Filing Fee 0.00 400.00 12/20/2016 Billing in Invoice FEES 66.00 DISBS 400.00 0.00 10664 |____________ UNBILLED ___________| |____________ BILLED ___________| |___ BALANCES ___| TOTALS CHE + RECOV + FEES = TOTAL DISBS + FEES + TAX RECEIPTS = A/R TRUST PERIOD 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 END DA 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 |____________ UNBILLED ___________| |____________ BILLED ___________| |___ BALANCES ___| FIRM TOT CHE + RECOV +FEES =TOTAL DISBS +FEES +TAX RECEIPTS =A/R TRUST PERIOD 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 END DA 0.00 0.00 1064.00 1064.00 611.40 992.00 0.00 1137.40 466.00 0.00 REPORT SELECTIONS — Client Ledger Layout Template Attorneys Fee Petition Advanced Search Filter None Requested by ADMIN Finished Thursday, December 22, 2016 at 11:04:25 AM Ver 13.0 SP2 (13.0.20140210) Matters 0291-MSMS Clients All Major Clients All Client Intro Lawyer All Matter Intro Lawyer All Responsible Lawyer All Assigned Lawyer All Type of Law All Select From Active, Inactive, Archived Matters Matters Sort by Default New Page for Each Lawyer No New Page for Each Matter No No Activity Date Dec/31/2199 Firm Totals Only No Totals Only No Entries Shown — Billed Only No Entries Shown — Disbursements Yes Entries Shown — Receipts No Entries Shown — Time or Fees No Entries Shown — Trust No Incl. Matters with Retainer Bal No

16 CV 9811

Exhibit D

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION

CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND, et al. Plaintiffs, 16 CV 9811 v. Judge Robert M. Dow MSM SOLUTIONS, INC., an Illinois corporation, Defendant.

JUDGMENT

Plaintiffs Chicago Regional Council of Carpenters Pension Fund et al.'s ("Trust Funds") motion for entry of final judgment is granted and judgment is entered in favor of the Trust Funds and against defendant MSM SOLUTIONS, INC., an Illinois corporation ("Defendant") in the amount of $43,835.52 as follows:

A. $21,943.55 in unpaid contributions pursuant to the audit; B. $13,322.50 for auditor's fees incurred by the Trust Funds to complete the audit of Defendant's books and records; C. $1,513.16 in interest pursuant to 29 U.S.C. § 1132(g)(2)(B); D. $4,388.71 in liquidated damages pursuant to 29 U.S.C. § 1132(g)(2)(C); and E. $2,667.40 in reasonable attorneys' fees and costs the Trust Fund incurred in this action pursuant to 29 U.S.C. § 1132(g)(1) and/or § 1132(g)(2)(D).

The Trust Funds shall also recover reasonable attorney' fees and costs incurred by the Trust Funds in enforcing this order and any such further relief as this Court deems appropriate. See Free v. Briody, 793 F.2d 807, 808-09, (7th Cir. 1986).

___________________ ______________________________________________ Date Judge Robert M. Dow

FootNotes


1. As to who may serve a summons see Rule 4 of the Federal Rules of Civil Procedure.
Source:  Leagle

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