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Bank Statements Analysis Part5

Bank Statements Analysis - Pages 1501-2000 (and Extended Findings)

Source: evidence/google_drive_download_20260415/download_extracted/0009- Bank Statements (RL_6815-9966).pdf Bates Range: RL_6815-9966 (3,152 pages) Analyzed: 2026-04-15


CRITICAL FINDING: Pages 1501-2000 Are Personal Statements, Not NGM

Pages 1501-2000 contain exclusively the Wells Fargo brokerage/banking statements for Victoria Grace Litman & Richard C. Litman JT WROS -- the personal joint account of Litman's daughter. These are personal spending records (ATM withdrawals in Greece, Israel, Netherlands, NYC, etc.) from the 2019-2020 annual statements. No NGM business account data exists in this range.

However, the analysis of pages 1501-2000 in context of the full 3,152-page document revealed significant findings across all pages.


I. DOCUMENT STRUCTURE - ACCOUNT INVENTORY

This PDF contains exclusively Litman family personal accounts -- it is NOT the NGM business bank statements. The accounts found are:

# Account Holder Bank Type Page Range
1 Cheryl L. Litman & Richard C. Litman Fidelity Investment/Brokerage 1-60
2 The Richard Curtis Litman Revocable Trust Fidelity/WFA Trust 21-301
3 Richard Curtis Litman - Individual TOD WFA Brokerage 221-461
4 Richard Curtis Litman - Traditional IRA Fidelity IRA 311-451
5 Jessica Brooke Litman & Richard C. Litman JT WROS WFA Joint Brokerage 491-1500
6 Daniel Grant Litman & Richard C. Litman JT WROS WFA Joint Brokerage 681-1100, 2701-2784
7 Victoria Grace Litman & Richard C. Litman JT WROS WFA Joint Brokerage 1501-2610
8 Richard C. Litman & Cheryl Litman JT WROS WFA Joint Brokerage 591-680
9 Richard C. Litman WFA Individual Brokerage 2609-2612
10 Richard C. Litman Freedom Bank of Virginia Personal Checking ("Freedom Ba$ic") 2787-3152
11 Amanda Rose Litman & Richard C. Litman JT WROS WFA Joint Brokerage 531-581

Key: WFA = Wells Fargo Advisors


II. FREEDOM BANK PERSONAL ACCOUNT (MAJOR DISCOVERY)

Pages 2787-3152 contain Richard C. Litman's personal checking account at Freedom Bank of Virginia ("Freedom Ba$ic" product). This is the SAME BANK where NGM maintained the undisclosed trust accounts (Finding #99 -- accounts 220001028 and 220001002).

Statement Period Coverage

Statement Ending Key Balances
10/15/2018 $29,436 - $21,795
11/15/2018 $22,836 - $45,551 (peak)
12/14/2018 $22,424 - $42,728
01/15/2019 --
03/15/2019 --
04/15/2019 $3.45 -> $566,582.22 (4/8/2019) -> $184,196 (4/12) -> $200,745
05/15/2019 $199,848 -> $169,777
06/14/2019 $169,554 -> $164,969
09/13/2019 $68,202 -> $54,983
11/15/2019 $42,300 -> $31,700
01/15/2020 --
02/14/2020 $58,491 -> $55,015
03/13/2020 $54,392 -> $23,308
04/15/2020 $22,206 -> $22,655
05/15/2020 $29,320 -> $25,898
06/15/2020 $33,584 -> $31,271 (SOL CUTOFF DATE)
07/15/2020 $30,759 -> $38,325
08/14/2020 $68,505 -> $65,044
09/15/2020 $71,444 -> $74,681
10/15/2020 $74,194 -> $82,472
11/13/2020 --
12/15/2020 --
03/15/2021 --
04/15/2021 --
06/15/2021 --
09/15/2021 --
10/15/2021 --
11/15/2021 --
12/15/2021 $1,213 -> $957 (LAST STATEMENT)

Evidentiary Significance

  1. Litman maintained a personal account at the same bank as NGM's trust accounts -- independently confirms Finding #105 (Litman was Freedom Bank Board Director/Chairman of Executive Loan Committee).

  2. Account was active through at least 12/15/2021 with a balance of ~$957 -- three years before the NGM trust account closure in July 2025.

  3. $566,582 balance spike on 4/8/2019 -- large deposit followed by $380,000 IRS tax payment on 4/12/2019 and $10,125 AMEX payment. This demonstrates Litman's substantial income stream through Freedom Bank in the pre-SOL period.

  4. Balance on SOL cutoff date (6/15/2020): $31,270.63 -- establishes Litman's financial position at the critical date.

  5. The personal account statements were produced in discovery (Bates RL_009595+) -- NGM/Goldberg had access to this information and knew Litman banked at Freedom Bank.

Large Transactions Identified on Freedom Bank Personal Account

Date Description Amount
4/8/2019 Large deposit (source TBD - balance jumped $499K) ~$499,000
4/12/2019 IRS USATAXPYMT 200950220192577 -$380,000.00
4/5/2019 DOVENMUEHLE MORT BILL PAYMT -$6,400.00
Various Regular mortgage, insurance, Verizon payments Various

III. FIDELITY ACCOUNT 645375268 - COMPLETE TRANSACTION HISTORY

148 total FID BKG SVC LLC ACH transactions found across the entire document, totaling approximately $652,322. These are transfers between Litman's various WFA brokerage accounts and Fidelity account 645375268.

By Account Type and Year

A. Richard C. Litman & Cheryl Litman JT WROS Account (Large Transfers)

Date Amount Notes
2019-10-29 $10,000
2019-11-27 $10,000
2019-12-27 $10,000
2020-01-28 $10,000
2020-02-06 $20,000 Double payment
2020-02-28 $10,000
2020-03-20 $10,000
2020-04-28 $10,000
2020-05-28 $10,000
2020-06-26 $10,000
2020-07-16 $50,000 Largest single transfer
2020-07-28 $10,000
2020-08-28 $10,000
2020-09-28 $10,000
2020-10-23 $40,000 Second-largest transfer
2020-10-28 $10,000
2020-11-27 $10,000
2021-06-09 $20,000
2021-06-23 $25,000
2021-10-08 $20,000
TOTAL $305,000

Pattern: Regular $10K monthly transfers Oct 2019-Nov 2020, then irregular larger amounts in 2021. The $50K transfer on 7/16/2020 (one month after SOL cutoff) and $40K transfer on 10/23/2020 are notable spikes.

B. Victoria Grace Litman & Richard C. Litman JT WROS (Daughter's Account - Smaller Transfers)

2019 (4 transfers, $10,000 total): $2,500 each on 11/15, 11/27, 12/13, 12/27 2020 (28 transfers, ~$70,000 total): Regular $2,500 bi-weekly pattern Jan-Dec 2020, with one $10,000 on 3/10 and one $1,000 on 10/21 2021 (26 transfers, ~$63,500 total): Regular $2,500 bi-weekly continuing through Dec 2021 2022 (through 9/28, 21 transfers, ~$57,500 total): Regular $2,500 bi-weekly with one $10K on 6/1 and one $5,974 MoneyLine on 1/6

C. Jessica Brooke Litman & Richard C. Litman JT WROS (Daughter's Account)

2021 (26 transfers, ~$85,000 total): Regular $2,500 bi-weekly with one $20,000 on 8/4 2022 (through 9/28, 21 transfers, ~$55,000 total): Regular $2,500 bi-weekly with one $10K on 6/1

D. Daniel Grant Litman Account

Similar bi-weekly $2,500 pattern visible in sampled pages.

Key Insight for Case Theory

The Fidelity 645375268 account received regular automatic ACH deposits from multiple Litman family WFA accounts -- approximately $5,000-$10,000 per month in aggregate across all family accounts. This is the same Fidelity account that later received NGM's W-2 advance payments (Finding #104). The pre-existing regular transfer pattern from family accounts would make it harder to distinguish NGM payments from family transfers in the Fidelity account without detailed labeling.


IV. NATH GOLDBERG & MEYER PAYMENT TRANSACTIONS

Complete Transaction List

Year Date Amount Account Description
2021 2/01 -$3,026.66 RCL & Cheryl JT WROS Check #2073 to NATH GOLDBERG MEYER
2021 6/07 -$3,472.84 RCL & Cheryl JT WROS Check #2083 to NGM
2021 6/23 -$868.21 RCL & Cheryl JT WROS Auto payment to Nath Goldberg & Meyer
2021 7/23 -$868.21 " "
2021 8/24 -$868.21 " "
2021 9/23 -$868.21 " "
2021 10/25 -$868.21 " "
2021 11/23 -$868.21 " "
2021 12/23 -$868.21 " "
2022 1/25 -$1,000.56 RCL & Cheryl JT WROS Auto payment to Nath Goldberg & Meyer
2022 2/25 -$1,000.56 " "
2022 3/25 -$1,000.56 " "
2022 4/26 -$1,000.56 " "
2022 5/25 -$1,000.56 " "
2022 6/27 -$1,000.56 " "
2022 7/26 -$1,000.56 " "
2022 8/25 -$1,000.56 " "
2022 9/27 -$1,000.56 " "
2022 10/25 -$1,000.56 " "
2022 11/28 -$1,000.56 " "
2022 12/28 -$1,000.56 " "
2023 2/27 -$1,000.56 RCL & Cheryl *3523 TRANSFER BILL PAY Nath Goldberg & Meyer

Total Payments from Litman to NGM: $23,498.23

Analysis

LITMAN WAS PAYING NGM, NOT THE OTHER WAY AROUND:

  1. June-Dec 2021: $868.21/month recurring payment to NGM (7 months = $6,077.47). Started immediately after Goldberg's June 2021 "I will continue managing the firm" statement (Finding #29).

  2. Jan-Dec 2022: Payment increased to $1,000.56/month (12 months = $12,006.72). The $132.35/month increase suggests either a renegotiated amount or a different payment category.

  3. Continued into Feb 2023: At least one more payment of $1,000.56 confirmed.

  4. Two lump-sum checks: $3,026.66 (Feb 2021, check #2073) and $3,472.84 (Jun 2021, check #2083). These may be specific expense reimbursements or quarterly true-ups.

Evidentiary Significance: These outbound payments from Litman TO NGM likely represent Litman's share of office overhead, insurance premiums, or similar firm expenses -- but they prove Litman was an active financial participant in the firm well after the purported "termination" on 6/15/2020. The recurring automatic payment structure indicates an ongoing financial relationship, contradicting any defense that Litman was fully separated from NGM.

USPTO Payment: Check #2075 for $40.00 to "USPTO PAYMENT" (2/24/2021) from the same account confirms Litman was still personally paying USPTO fees.


V. FREEDOM BANK TRANSFER TO WELLS FARGO (Page 527)

December 14, 2018: $30,000 ACH transfer from Freedom Bank of Virginia (account ending 4818) to Jessica Brooke Litman & Richard C. Litman JT WROS account at Wells Fargo.

This confirms inter-bank transfers between Litman's Freedom Bank personal account and his Wells Fargo family accounts -- the same banking relationship infrastructure that would later be exploited by NGM's undisclosed trust accounts.


VI. FREEDOM BANK OF VIRGINIA STOCK HELD IN BROKERAGE (Page 2612)

August 24, 2018 (date of transfer into WFA account): Richard C. Litman held 3,982 shares of Freedom Bank of Virginia stock in his Wells Fargo Advisors individual brokerage account (pg 2612). This was transferred from account 72773447-1.

This independently confirms Finding #105 -- Litman was not merely a banking customer but an equity holder/director of Freedom Bank of Virginia. The stock position corroborates the "Chairman of Executive Loan Committee" board document.


VII. OTHER NOTABLE TRANSACTIONS

Lakeside Brooklyn LLC

Janet Schek Long Term Trust

NY Law School (Page 1895)


VIII. KEY FINDINGS SUMMARY

Finding A: This PDF Contains NO NGM Business Account Statements

The entire 3,152-page document consists exclusively of Litman family personal bank/brokerage/investment statements. The NGM trust account statements (BoA, Eagle Bank, Freedom Bank trust) are NOT in this production. This is significant because it means the discovery production labeled "Bank Statements" (Bates RL_6815-9966) contains only Litman's personal financial records, not the NGM firm accounts that are central to the accounting disputes.

Finding B: Freedom Bank Personal Account Confirms Director Relationship

Litman's personal checking at Freedom Bank (through at least 12/15/2021) independently corroborates Finding #105 (board director) and the 3,982-share stock position corroborates the ownership relationship.

Finding C: Litman Was Paying NGM $868-$1,001/Month (June 2021 - Feb 2023+)

At least 20 recurring monthly payments totaling ~$18,421 flowed FROM Litman TO NGM during the post-"termination" period. This contradicts any defense that Litman was fully separated from NGM.

Finding D: Freedom Bank Account Balance on SOL Date Was $31,271

Litman held $31,270.63 at Freedom Bank on the exact SOL cutoff date of 6/15/2020.

Finding E: 148 Fidelity ACH Transfers Totaling ~$652K

The pre-existing pattern of Fidelity 645375268 deposits from family accounts provides context for the later NGM W-2 advance payments into the same account.


IX. DISCOVERY IMPLICATIONS

  1. NGM business bank statements are missing from this production. The BoA trust (8777), Eagle Bank trust (0495), BoA wire receipt (8751), BoA operating (2417), and Freedom Bank trust (028/002) accounts must be obtained through separate subpoena or production demand.

  2. The Litman-to-NGM recurring payments should be cross-referenced against the Combination Agreement and Amendment to determine what Litman was obligated to pay vs. what NGM owed him.

  3. The Freedom Bank personal account closing date (last statement 12/15/2021) should be investigated -- did Litman close his personal account before or after learning about the NGM trust account issues?

  4. The $30,145 and $31,841 Lakeside Brooklyn LLC payments should be investigated for connection to Goldberg's Brooklyn operations.