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Bank Statements Analysis Part3

Bank Statements Analysis — Part 3 (Pages 501-1000)

Source: 0009- Bank Statements (RL_6815-9966).pdf, pages 501-1000 Bates Range: RL_007315 through RL_007814 Document Total: 3,152 pages

Executive Summary

Pages 501-1000 contain personal brokerage/bank statements for four Litman family accounts at Wells Fargo Advisors. These are NOT NGM business accounts (Bank of America trust, Eagle Bank trust, or Freedom Bank). However, they contain critical evidence of money flows between Litman and NGM, including:

  1. Monthly payments FROM Litman TO "Nath Goldberg & Meyer" (recurring ACH debits)
  2. Semi-monthly payments FROM "Attorneys Dell A" TO Litman (W-2 advance payments from NGM's payroll provider)
  3. Regular transfers TO Fidelity account 645375268 (the same account documented in Finding #104)
  4. A $30,000 ACH transfer FROM Freedom Bank of Virginia into Jessica/Richard's account
  5. A $758,525.29 incoming wire from "First Excel Title LLC" (real estate closing proceeds, December 2020)
  6. A $25,000 wire from Bank of America (April 2020)

Account Inventory (Pages 501-1000)

Pages Account Holder Institution Year(s) Bates Start
483-528 JESSICA BROOKE LITMAN & RICHARD C LITMAN JT WROS Wells Fargo Advisors 2018 RL_007297
529-586 AMANDA ROSE LITMAN & RICHARD C LITMAN JT WROS Wells Fargo Advisors 2022 RL_007343
587-678 RICHARD C LITMAN & CHERYL LITMAN JT WROS Wells Fargo Advisors 2019-2022 RL_007401
679-1000+ DANIEL GRANT LITMAN & RICHARD C LITMAN JT WROS Wells Fargo Advisors 2022 RL_007494

Financial Advisor: John J. Sciuto (Jessica acct); CTH Wealth Management Group / David N. Litman (Amanda acct + others)

Key: All four accounts are Wells Fargo Advisors brokerage accounts with "Brokerage Cash Services" — NOT traditional bank accounts. They function as brokerage sweep accounts holding cash alongside any investments.


KEY FINDING 1: Monthly Payments FROM Litman TO NGM

The Richard/Cheryl JT WROS account shows recurring ACH payments to "Nath Goldberg & Meyer":

2021 (7 monthly payments + 1 check)

Date Amount Type
Jun 23 -$868.21 ACH Auto Activity
Jul 26 -$868.21 ACH Auto Activity
Aug 27 -$868.21 ACH Auto Activity
Sep 24 -$868.21 ACH Auto Activity
Oct 27 -$868.21 ACH Auto Activity
Nov 24 -$868.21 ACH Auto Activity
Dec 27 -$868.21 ACH Auto Activity
Feb 1 -$3,026.66 Check #2073 "NATH GOLDBERG MEYER"
2021 Total $9,104.13

2022 (12 monthly payments)

Date Amount Type
Jan 31 -$1,000.56 ACH Auto Activity
Mar 2 -$1,000.56 ACH Auto Activity
Mar 31 -$1,000.56 ACH Auto Activity
Apr 29 -$1,000.56 ACH Auto Activity
May 31 -$1,000.56 ACH Auto Activity
Jun 29 -$1,000.56 ACH Auto Activity
Jul 29 -$1,000.56 ACH Auto Activity
Aug 26 -$1,000.56 ACH Auto Activity
Sep 29 -$1,000.56 ACH Auto Activity
Oct 27 -$1,000.56 ACH Auto Activity
Dec 1 -$1,000.56 ACH Auto Activity
(12th) -$1,000.56 ACH Auto Activity
2022 Total $12,006.72

Combined 2021-2022 Total: $21,110.85

Analysis: These are payments FROM Litman TO NGM — the opposite direction of the W-2 advance. The $868.21/month amount in 2021 increases to $1,000.56/month in 2022. This appears to be a recurring obligation — possibly health insurance premium reimbursement, office space allocation, or another agreed deduction. The check for $3,026.66 (approx. 3.5x the monthly amount) suggests a catch-up or quarterly adjustment. This should be investigated: is NGM deducting from Litman while also paying him? What is the net?


KEY FINDING 2: "Attorneys Dell A" Payments TO Litman (W-2 Advance)

The Richard/Cheryl account receives regular semi-monthly payments from "ATTORNEYS DELL A Attorneys" (reference 2074571). "Attorneys Dell A" appears to be ADP's payroll brand for law firms or a similar payroll provider processing NGM's W-2 payments to Litman.

2020 (5 payments, Oct-Dec only — post-SOL cutoff)

Date Amount
Oct 28 (est.) $17,270.17
Nov (est.) $15,234.27
Nov (est.) $11,251.80
Dec 14 $7,635.00
Dec 16 $1,632.00
2020 Total $53,023.24

2021 (23 payments — semi-monthly pattern)

Recurring amounts of approximately $8,400.00, $2,016.00, and varying amounts in the $10K-$22K range.

Amount Pattern Frequency Notes
~$8,400.00 7 occurrences Regular semi-monthly base
~$2,016.00 5 occurrences Smaller semi-monthly
$19,840.56 2 occurrences Larger payments
$21,856.56 1 occurrence Largest single payment
$10,483.80-$13,456.56 8 occurrences Mid-range payments
2021 Total $225,813.97

2022 (23 payments — semi-monthly pattern continues)

Amount Pattern Frequency Notes
~$8,400.00 6 occurrences Regular semi-monthly base
~$2,016.00 3 occurrences Smaller semi-monthly
$21,856.56 2 occurrences Larger payments
$19,840.56 1 occurrence
$10,416.00-$22,696.81 11 occurrences Mid-range payments
2022 Total $244,205.33

W-2 Payment Summary

Year Total Monthly Average
2020 (partial, ~3 months) $53,023.24 ~$17,674
2021 $225,813.97 $18,818
2022 $244,205.33 $20,350
Grand Total $523,042.54

Analysis: The $25,000/month W-2 advance referenced in Exhibit L (March 2021 email: "$25,000/month as a W-2") is processed through "Attorneys Dell A" payroll. The gross W-2 amount of ~$25K/month becomes ~$19-20K/month net after tax withholdings, matching the per-month averages observed here. The two payment sizes per month ($8,400 base + $10-14K variable) suggest a split between base salary and commission/bonus components, or a semi-monthly payroll cycle.

Cross-reference Finding #104: The Fidelity 645375268 payments documented from screenshots (Apr 2024-May 2025, $16K-$29K monthly) represent the CONTINUATION of this same W-2 advance payment stream. The bank statements here document the 2020-2022 period, while the Fidelity screenshots document 2024-2025. Together they prove a continuous payment obligation from at least October 2020 through May 2025.


KEY FINDING 3: Fidelity Account 645375268 Transfers

The Richard/Cheryl account made regular transfers TO Fidelity account 645375268 via "FID BKG SVC LLC ACH":

2019 (3 transfers)

Date Amount
Oct 29 $10,000
Nov 27 $10,000
Dec 27 $10,000
2019 Total $30,000

2020 (13 transfers)

Date Amount
Jan 28 $10,000
Feb 6 $10,000
Feb 18 $20,000
Mar 20 $10,000
Apr 17 $10,000
Apr 28 $10,000
May 28 $10,000
Jun 26 $10,000
Jul 16 $50,000
Jul 28 $10,000
Aug 28 $10,000
Oct 28 $40,000
Oct 29 $10,000
2020 Total $170,000

2021 (3 transfers visible in this range)

Date Amount
Jun 10 $20,000
Jun 23 $25,000
Oct 14 $20,000
2021 Total (partial) $65,000

Combined 2019-2021 Total: $265,000

Analysis: This documents Litman's practice of moving funds from his Wells Fargo brokerage cash account into Fidelity 645375268 — the same account where NGM's W-2 advance payments later arrive directly (Finding #104, Apr 2024+). The shift from Litman manually transferring funds TO Fidelity in 2019-2021 to NGM paying DIRECTLY into Fidelity in 2024-2025 suggests the payment routing was consolidated at some point, likely when Litman stopped maintaining the Wells Fargo brokerage account as his primary cash management vehicle.


KEY FINDING 4: Freedom Bank Transfer

Page 527 (Bates RL_007341):

In the Jessica Brooke Litman & Richard C Litman JT WROS account (2018 Annual Summary):

12/14  Cash  AUTO ACTIVITY  ACH DIRECT WITHDRAWAL    30,000.00
       TRACE # 121000242009489
       JESSICA LITMAN
       TRANSFER FROM
       THE FREEDOM BANK OF VIRG
       CHK XXXXXXXXXXXXX4818

Analysis: A $30,000 ACH transfer FROM "The Freedom Bank of Virginia" checking account ending in 4818 into the Jessica/Richard Wells Fargo account on December 14, 2018. This confirms:

  1. The Litman family held a personal checking account at Freedom Bank (ending 4818) — distinct from the NGM trust accounts (220001028 and 220001002) documented in Finding #99.
  2. The Freedom Bank relationship was personal to Litman — consistent with Finding #105 (Litman was Chairman of Freedom Bank's Executive Loan Committee).
  3. This is a PERSONAL Freedom Bank account, not the NGM trust accounts — account ending 4818 vs. the known NGM accounts ending 028 and 002.

KEY FINDING 5: Major Wire Transfers

Incoming $758,525.29 — December 17, 2020 (Richard/Cheryl Account)

Page 620 (Bates RL_007434):

12/17  Cash  WIRE TRANSFER  INCOMING WIRE    758,525.29
       FIRST EXCEL TITLE LLC

Most likely real estate closing proceeds (title company wire). This is the largest single transaction in this section. Same day as a $17,212.50 outgoing wire to JP Morgan Chase.

Incoming $25,000 — April 17, 2020 (Richard/Cheryl Account)

Page 612 (Bates RL_007426):

4/17  Cash  WIRE TRANSFER  BANK OF AMERICA, N    25,000.00
      WT FED#00354

Wire from Bank of America. NOTE: This is 5 weeks BEFORE the SOL cutoff (6/15/2020). Could be an NGM-related transfer from the Bank of America accounts (8777 trust or 8751 wire receipt). The timing is significant — this would be in the final weeks of Litman's active role at NGM.

Incoming $50,000 — October 2, 2019 (Richard/Cheryl Account)

Page 598 (Bates RL_007412):

10/02  Cash  WIRE TRANSFER  NATIONAL FINANCIAL    50,000.00
       WT FED#09472

Wire from National Financial (likely National Financial Services LLC, Fidelity's clearing firm). Internal transfer from another Fidelity account.


KEY FINDING 6: $700,000 Internal Journal Transfer

Page 634 (Bates RL_007448), 2021 Richard/Cheryl Account:

1/22  Cash  JOURNAL  TO ****5017    -700,000.00
      LITMAN RICHARD C

Plus a $18,000 journal to Jessica B. Litman (account ****2043). Total: $718,000 transferred OUT of the Richard/Cheryl joint account in January 2021. The $700K went to another Litman account ending 5017. This is a major internal reallocation — likely moving funds to a different investment account.


KEY FINDING 7: Check to "Janet Schek Long Term Trust"

Page 648 (Bates RL_007462), 2021 Richard/Cheryl Account:

4/29  Check #2078  JANET SCHEK LONG TERM TRUST    -$7,650.00

Payment from Litman to a "Janet Schek Long Term Trust" — this is the "Janetschek" referenced in recurring $8,100/month payments throughout the Richard/Cheryl account. Appears to be a long-term care insurance or trust obligation.


NET MONEY FLOW ANALYSIS (2020-2022)

For the Richard/Cheryl JT WROS account (the primary account showing NGM activity):

Flow 2020 2021 2022 Total
IN: W-2 from NGM ("Attorneys Dell A") $53,023 $225,814 $244,205 $523,042
OUT: Payments TO NGM $0 $9,104 $12,007 $21,111
Net from NGM $53,023 $216,710 $232,198 $501,931
OUT: To Fidelity 645375268 $170,000 $65,000 n/a $235,000

The net W-2 income from NGM (after deducting the monthly payments back to NGM) was approximately $501,931 over 2020-2022.


NO NGM BUSINESS ACCOUNTS FOUND

Pages 501-1000 do NOT contain any of the following NGM business accounts: - Bank of America Escrow/Trust (*8777) - Eagle Bank Trust (0495) - Eagle Bank 3780 - Bank of America Wire Receipt (003926278751 / 8751) - Bank of America Operating (***2417) - Freedom Bank Trust (220001028 or 220001002)

These NGM business bank statements, if they exist in this document, would be located elsewhere in the 3,152-page PDF (pages 1-500 or 1001-3152).


Patterns Observed

  1. Semi-monthly W-2 cycle: NGM paid Litman through "Attorneys Dell A" payroll approximately twice per month, with amounts suggesting a base + variable structure.

  2. Monthly NGM deduction: Litman paid NGM a fixed monthly amount ($868.21 in 2021, $1,000.56 in 2022) — possibly health insurance premium, office overhead, or parking. The increase from 2021 to 2022 is consistent with insurance premium escalation.

  3. Fidelity as ultimate destination: Litman regularly swept cash from Wells Fargo to Fidelity 645375268, which later became the direct deposit target for NGM payments (Finding #104).

  4. Freedom Bank personal relationship confirmed: The $30,000 transfer from Freedom Bank personal checking (****4818) in December 2018 confirms Litman's personal banking relationship predating the NGM trust account controversy.

  5. No Middle East wire transfers in personal accounts: No KFU, KSU, KISR, or university wires appear in these personal brokerage accounts. All Middle East client funds would flow through the NGM business accounts.


Cross-References to Existing Findings

Finding Corroboration from Bank Statements
#104 (Fidelity 645375268) Confirmed: Litman transferred $265K to this account in 2019-2021; same account received NGM W-2 wires in 2024-2025
#99 (Freedom Bank) New: Personal Freedom Bank account *4818 distinct from NGM trust accounts 028/***002
#105 (Freedom Bank Board) Corroborated: Personal banking at Freedom Bank confirms the board-member relationship
#78 (March 2021 W-2 commitment) Validated: "$25,000/month as a W-2" confirmed by ~$20K/month net payments via Attorneys Dell A payroll
#111 (COBRA violation) Context: Monthly NGM deduction of $868-$1,000 may be the health insurance premium that was cut off in June 2025

Analysis generated 2026-04-15 from pages 501-1000 of arbitration discovery document 0009- Bank Statements (RL_6815-9966).pdf