Expired Matters Master List — KSU Q4 2025 Trust Sweep

Prepared 2026-04-26 for Litman v. Goldberg, NY Sup. Ct. Kings County, Index 524343/2025.

Source document: Trust Transfer Journal, Nath Goldberg & Meyer, October 1–31, 2025 (eight pages, generated 11/2/2025 3:21 PM, requested by MaryJane Harper, ver. 1.9.116). Produced informally as part of the "4thQTR" Q4-2025 financial-attachment set delivered post-arbitration. Local copy: evidence/gmail_batch2/4thQTR__Trust Transfer Journal October 2025.pdf (also archived at evidence/gmail_downloads_account2/attachments/Trust Transfer Journal October 2025.pdf).

Why this is in the file: Although the lead from R. Litman dated 2026-04-26 referenced a "December 2025" trust ledger, the labeled-as-"expired-J.-Goldberg" entries actually appear on pages 6–8 of the October 2025 Transfer Journal, dated 10/30/2025 and 10/31/2025. The October journal was bundled in the Q4 2025 ("4thQTR") delivery alongside the December 2025 Trust Listing, Trust Bank Journal, and Payment Allocation reports — likely the source of the December framing. The Trust Transfer Journals for November 2025 and December 2025 contain no "expired" or "duplicate payment remaining balance" labels. The October 2025 Transfer Journal is the SOLE source of this sweep mechanism in the produced corpus.

Single-firm-user signature pattern: 110 of 111 sweep entries below are signed VG (Valencia Gray, NGM accounting). The one remaining entry is signed TC. Zero entries are signed JBG (Joshua B. Goldberg) personally, even though the explanation field on every "expired" row literally names him: "The following matters are expired J. Goldberg F[ile]". The text is firm-authored and firm-recorded. Per feedback_identity_framing.md, this is identity-channel evidence — not accounting-fraud evidence — because (a) the dockets are King Saud University matters whose patent prosecution went out under Litman's identity for years, and (b) the firm's own software simultaneously labels the matter as a "J. Goldberg F[ile]" while sweeping its trust balance off the books.

1. Aggregates

Metric	Value
Source PDF	`evidence/gmail_batch2/4thQTR__Trust Transfer Journal October 2025.pdf`
Date range of sweep	10/14/2025 to 10/31/2025
Sweep entries (total)	111
Unique dockets swept	105 (King Saud University, client 135576)
Total dollars swept	$317,746.00
Single-firm-user signing rate	110 of 111 = 99.1% (VG, Valencia Gray)
Litman-name §51 hook (Martha Long emails)	67 of 105 = 63.8% of dockets

Per-mechanism breakdown:

Label (verbatim from explanation field)	Entries	Dollars	Date(s)	Description
"The following matters are expired J. Goldberg F[iles]"	62	$102,020.00	10/30/2025, 10/31/2025	Trust→35610 sweep, dockets explicitly tagged Goldberg
"Duplicate Payment Remaining Balance Transfer"	5	$31,980.00	10/30/2025	Trust→35610 final clean-up of any remaining trust on the U-suffix duplicates
"Duplicate Payment (Paid Mar/Apr...)" (35610-from)	44	$183,746.00	10/14/2025	35610 deposit applied against pre-existing KSU dockets the firm says were already paid in prior periods

Per-series breakdown (excluding INVOICE_FROM_35610 and the holding-account 35610 itself):

Series	Entries	Unique dockets	Dollars
32315	2	2	$3,800.00
32693	11	10	$19,056.00
32809	34	34	$51,120.00
32903	16	16	$27,770.00
33007	2	2	$2,490.00
33032	2	2	$5,028.00
33056	9	8	$34,378.00
33092	23	21	$87,606.00
33115	12	10	$86,498.00

2. Cross-validation against the ChatGPT-relayed list

R. Litman's 2026-04-26 lead included a docket list synthesized by ChatGPT. The cross-validation below is against the primary source (the October 2025 Transfer Journal PDF). The ChatGPT list incorrectly grouped all 96 dockets under a single "expired" label. The primary source actually shows three distinct sweep mechanisms, only one of which carries the literal "expired J. Goldberg" label.

Series	ChatGPT list	Actual (this extraction)	Match	Discrepancy
32693	9 dockets	10 dockets	9	+actual: .59
32809	33 dockets	34 dockets	33	+actual: .41
32903	14 dockets	16 dockets	14	+actual: .05, .61
33007	5 dockets	2 dockets	2	NOT in journal: .73, .74, .79
33056	8 dockets	8 dockets	6	+actual: .11, .85X NOT in journal: .54A, .95U
33092	16 dockets	21 dockets	16	+actual: .11U, .53A, .53B, .53U, .81U
33115	11 dockets	10 dockets	9	+actual: .26U NOT in journal: .54U, .66U
32315	(not in ChatGPT list)	2 dockets (.28, .90)	0	Both EXPIRED_J_GOLDBERG; ChatGPT missed entire series
33032	(not in ChatGPT list)	2 dockets (.27, .65)	0	Both DUPLICATE_PAYMENT_PAID_PRIOR; ChatGPT missed entire series

Headline differences:

The ChatGPT list missed the 32315 series and 33032 series entirely.
The ChatGPT list reported 5 dockets for 33007 but only 2 are actually labeled "expired J. Goldberg" (33007.10 and 33007.94). The other three ChatGPT entries (33007.73, 33007.74, 33007.79) are present in the journal but as ordinary 35610-deposit-applied invoices ($1,526 each), not as expired sweeps.
The ChatGPT list reported 8 dockets for 33056 but only 1 is labeled "expired J. Goldberg" (33056.98). The other six ChatGPT entries that match the journal (33056.49, 33056.07A, 33056.79Y, 33056.80B, 33056.82U, 33056.85X) are labeled "Duplicate Payment" — same KSU client, same VG signer, same 35610 destination, but a different verbatim label.
The ChatGPT "33092 / 33115 U-suffix" series are real and complete in the journal but are labeled "Duplicate Payment", not "expired."
The ChatGPT "96 distinct dockets" total is a coarse approximation that includes both labels but understates the true population by approximately 9 (actual is 105 unique sweep dockets).
The relayed "$180K-$220K October activity" figure is NOT VERIFIED against the primary source. The actual October Transfer Journal sweep total (across all three labels combined) is $317,746.00. The relayed figure should not be propagated; this number replaces it.

3. The mechanism in plain terms

The dockets above are King Saud University patent matters (NGM client 135576). On three days in October 2025, the firm — through accountant Valencia Gray (VG user code) — moved $317,746 of trust-account balances out of those individual dockets and into a holding account labeled 35610 inside the trust account t23. The 10/30/2025 entries were tagged with the explanation "The following matters are expired J. Goldberg F[ile]"; the 10/14/2025 entries were tagged "Duplicate Payment".

Mechanically, this removes the matter from any pending-billing or earned-revenue calculation for those dockets going forward. It is the bookkeeping flip that makes the trust balance disappear from the docket without entering the bank's transfer-out side as an obvious withdrawal — the money simply lands in 35610 (a KSU master holding account inside the same trust account).

§ 51 framing (per feedback_identity_framing.md). Each of the 105 dockets is a King Saud University patent matter that was filed, prosecuted, or maintained at the USPTO with R. Litman's name on the official record (face page, POA, correspondence address, or all three). The KSU/Litman correspondence channel — captured in output/MARTHA_LONG_LITMAN_NAME_EMAILS.csv — shows the firm sending KSU client communications under Litman's name on 67 of these same 105 dockets (63.8%). The October 2025 sweep is therefore the firm's own bookkeeping confession that:

The matters belong to Goldberg's file (see the literal "J. Goldberg F[ile]" label) — not to a Litman file — but
The firm continued to use Litman's name on the public-facing prosecution records and client emails for those same matters, while
The firm captured 100% of the trust money for those matters into a master holding account that does not flow into Litman's 20% origination share.

That gap — public-facing identity = Litman, internal bookkeeping = Goldberg, money = NGM — is the structural §51 fact pattern.

SOL framing (per project_sol_willfulness_framework.md): Every sweep entry below is dated 10/14/2025, 10/30/2025, or 10/31/2025 — all post-7/21/2024. They are independently actionable § 51 events under CPLR 215(3) on the theory that each sweep is itself an act in a continuing course of identity exploitation. Pre-SOL Litman-name uses on the same 105 dockets remain admissible to show willfulness, course, notice, and value.

4. Master table — every sweep entry

Sorted by date, then docket. "Linked §51 hook" is whether the same docket appears in output/MARTHA_LONG_LITMAN_NAME_EMAILS.csv (Martha Long client emails sent under Litman's name).

Date	Label	Docket	Amount	Entry #	User	Linked §51 hook
10/14/2025	DUP-PAID	32693.59	$3,840.00	3956053	VG	ML email
10/14/2025	DUP-PAID	32693.59	$2,066.00	3956062	VG	ML email
10/14/2025	DUP-PAID	32809.41	$3,840.00	3956056	VG	ML email
10/14/2025	DUP-PAID	32903.61	$4,970.00	3956047	VG	ML email
10/14/2025	DUP-PAID	33032.27	$2,514.00	3956071	VG	ML email
10/14/2025	DUP-PAID	33032.65	$2,514.00	3956074	VG	ML email
10/14/2025	DUP-PAID	33056.07A	$3,000.00	3956059	VG	ML email
10/14/2025	DUP-PAID	33056.11	$2,514.00	3956068	VG	ML email
10/14/2025	DUP-PAID	33056.49	$2,000.00	3956023	VG	ML email
10/14/2025	DUP-PAID	33056.79Y	$1,030.00	3956011	VG	ML email
10/14/2025	DUP-PAID	33056.80B	$3,000.00	3955941	VG	ML email
10/14/2025	DUP-PAID	33056.82U	$3,000.00	3955999	VG	ML email
10/14/2025	DUP-PAID	33056.85X	$5,400.00	3956050	VG	ML email
10/14/2025	DUP-PAID	33092.02U	$800.00	3956020	VG	ML email
10/14/2025	DUP-PAID	33092.11U	$1,030.00	3955947	VG	ML email
10/14/2025	DUP-PAID	33092.13U	$1,030.00	3956014	VG	ML email
10/14/2025	DUP-PAID	33092.14U	$3,000.00	3955929	VG	ML email
10/14/2025	DUP-PAID	33092.16U	$12,900.00	3955923	VG	ML email
10/14/2025	DUP-PAID	33092.36U	$800.00	3956029	VG	ML email
10/14/2025	DUP-PAID	33092.53A	$4,700.00	3956035	VG	ML email
10/14/2025	DUP-PAID	33092.53B	$4,700.00	3956038	VG	ML email
10/14/2025	DUP-PAID	33092.53U	$1,030.00	3956026	VG	ML email
10/14/2025	DUP-PAID	33092.56U	$2,000.00	3955908	VG	ML email
10/14/2025	DUP-PAID	33092.62U	$1,030.00	3955950	VG	ML email
10/14/2025	DUP-PAID	33092.63U	$3,000.00	3955990	VG	ML email
10/14/2025	DUP-PAID	33092.72U	$800.00	3955993	VG	ML email
10/14/2025	DUP-PAID	33092.77U	$3,000.00	3955944	VG	ML email
10/14/2025	DUP-PAID	33092.81U	$3,000.00	3955953	VG	ML email
10/14/2025	DUP-PAID	33092.84U	$4,700.00	3955911	VG	ML email
10/14/2025	DUP-PAID	33092.86U	$800.00	3955914	VG	ML email
10/14/2025	DUP-PAID	33092.91U	$12,700.00	3955938	VG	ML email
10/14/2025	DUP-PAID	33092.94U	$3,000.00	3956044	VG	ML email
10/14/2025	DUP-PAID	33092.95U	$1,030.00	3956041	VG	ML email
10/14/2025	DUP-PAID	33092.96U	$3,000.00	3956008	VG	ML email
10/14/2025	DUP-PAID	33115.04U	$800.00	3956017	VG	ML email
10/14/2025	DUP-PAID	33115.18U	$14,200.00	3955917	VG	ML email
10/14/2025	DUP-PAID	33115.25U	$800.00	3956032	VG	ML email
10/14/2025	DUP-PAID	33115.26U	$14,200.00	3955920	VG	ML email
10/14/2025	DUP-PAID	33115.32U	$13,200.00	3955926	VG	ML email
10/14/2025	DUP-PAID	33115.34D	$4,408.00	3956005	VG	ML email
10/14/2025	DUP-PAID	33115.34U	$13,200.00	3956002	VG	ML email
10/14/2025	DUP-PAID	33115.35U	$14,200.00	3955996	VG	ML email
10/14/2025	DUP-PAID	33115.36S	$500.00	3955932	VG	ML email
10/14/2025	DUP-PAID	33115.37S	$500.00	3955935	VG	ML email
10/30/2025	EXPIRED	32315.28	$2,100.00	3960967	VG	ML email
10/30/2025	EXPIRED	32315.90	$1,700.00	3960974	VG	—
10/30/2025	EXPIRED	32693.07	$1,700.00	3960977	VG	—
10/30/2025	EXPIRED	32693.15	$1,450.00	3960980	VG	—
10/30/2025	EXPIRED	32693.16	$1,450.00	3960984	VG	—
10/30/2025	EXPIRED	32693.28	$1,450.00	3960993	VG	—
10/30/2025	EXPIRED	32693.74	$1,250.00	3960996	VG	ML email
10/30/2025	EXPIRED	32693.90	$1,450.00	3960999	VG	—
10/30/2025	EXPIRED	32693.91	$1,450.00	3961007	VG	—
10/30/2025	EXPIRED	32693.93	$1,700.00	3961010	VG	ML email
10/30/2025	EXPIRED	32693.98	$1,250.00	3961013	VG	ML email
10/30/2025	EXPIRED	32809.01	$1,100.00	3961016	VG	ML email
10/30/2025	EXPIRED	32809.05	$1,450.00	3961019	VG	—
10/30/2025	EXPIRED	32809.11	$1,100.00	3961022	VG	ML email
10/30/2025	EXPIRED	32809.18	$1,100.00	3961025	VG	ML email
10/30/2025	EXPIRED	32809.19	$1,700.00	3961028	VG	ML email
10/30/2025	EXPIRED	32809.20	$1,700.00	3961031	VG	ML email
10/30/2025	EXPIRED	32809.22	$1,100.00	3961034	VG	ML email
10/30/2025	EXPIRED	32809.23	$1,450.00	3961037	VG	—
10/30/2025	EXPIRED	32809.25	$1,450.00	3961040	VG	—
10/30/2025	EXPIRED	32809.29	$1,250.00	3961044	VG	ML email
10/30/2025	EXPIRED	32809.30	$1,100.00	3961047	VG	ML email
10/30/2025	EXPIRED	32809.34	$1,700.00	3961050	VG	ML email
10/30/2025	EXPIRED	32809.37	$1,250.00	3961053	VG	ML email
10/30/2025	EXPIRED	32809.39	$1,450.00	3961057	VG	—
10/30/2025	EXPIRED	32809.45	$1,700.00	3961060	VG	ML email
10/30/2025	EXPIRED	32809.47	$1,450.00	3961064	VG	—
10/30/2025	EXPIRED	32809.58	$1,450.00	3961067	VG	—
10/30/2025	EXPIRED	32809.60	$1,100.00	3961070	VG	ML email
10/30/2025	EXPIRED	32809.61	$2,500.00	3961073	VG	ML email
10/30/2025	EXPIRED	32809.66	$1,450.00	3961076	VG	—
10/30/2025	EXPIRED	32809.69	$1,450.00	3961079	VG	—
10/30/2025	EXPIRED	32809.73	$1,450.00	3961082	VG	—
10/30/2025	EXPIRED	32809.74	$1,450.00	3961085	VG	—
10/30/2025	EXPIRED	32809.75	$1,450.00	3961088	VG	—
10/30/2025	EXPIRED	32809.76	$1,250.00	3961113	VG	ML email
10/30/2025	EXPIRED	32809.80	$1,450.00	3961116	VG	—
10/30/2025	EXPIRED	32809.81	$2,280.00	3961119	VG	ML email
10/30/2025	EXPIRED	32809.86	$1,250.00	3961122	VG	ML email
10/30/2025	EXPIRED	32809.87	$1,450.00	3961125	VG	—
10/30/2025	EXPIRED	32809.93	$1,450.00	3961128	VG	—
10/30/2025	EXPIRED	32903.02	$1,450.00	3961131	VG	—
10/30/2025	EXPIRED	32903.04	$2,500.00	3961134	VG	—
10/30/2025	EXPIRED	32903.08	$1,450.00	3961137	VG	—
10/30/2025	EXPIRED	32903.11	$1,450.00	3961140	VG	—
10/30/2025	EXPIRED	32903.12	$1,450.00	3961143	VG	—
10/30/2025	EXPIRED	32903.15	$1,450.00	3961146	VG	—
10/30/2025	EXPIRED	32903.17	$1,450.00	3961149	VG	—
10/30/2025	EXPIRED	32903.25	$1,450.00	3961152	VG	—
10/30/2025	EXPIRED	32903.26	$1,450.00	3961155	VG	—
10/30/2025	EXPIRED	32903.43	$1,450.00	3961158	VG	—
10/30/2025	EXPIRED	32903.46	$1,450.00	3961161	VG	—
10/30/2025	EXPIRED	32903.53	$1,450.00	3961164	VG	—
10/30/2025	EXPIRED	32903.70	$1,450.00	3961167	VG	—
10/30/2025	EXPIRED	32903.71	$1,450.00	3961170	VG	—
10/30/2025	EXPIRED	33007.10	$2,330.00	3961173	VG	—
10/30/2025	EXPIRED	33007.94	$160.00	3961176	VG	ML email
10/30/2025	DUP-REM	33056.07A	$1,934.00	3961274	TC	ML email
10/30/2025	EXPIRED	33056.98	$12,500.00	3961179	VG	ML email
10/30/2025	DUP-REM	33092.16U	$9,856.00	3960949	VG	ML email
10/30/2025	DUP-REM	33092.91U	$9,700.00	3960952	VG	ML email
10/30/2025	DUP-REM	33115.18U	$9,990.00	3960960	VG	ML email
10/30/2025	DUP-REM	33115.25U	$500.00	3960963	VG	ML email
10/31/2025	EXPIRED	32809.40	$1,100.00	3961367	VG	ML email
10/31/2025	EXPIRED	32809.54	$1,450.00	3961370	VG	—
10/31/2025	EXPIRED	32809.72	$1,250.00	3961401	VG	ML email
10/31/2025	EXPIRED	32903.05	$1,450.00	3961404	VG	—

5. Verification flags

Per feedback_validate_every_number.md, the following numbers in this memo trace to the primary source:

111 entries / $317,746.00 total / 105 unique dockets — extracted programmatically from evidence/gmail_batch2/4thQTR__Trust Transfer Journal October 2025.pdf, pages 2–3, 6–8. Reproducible; CSV at output/EXPIRED_MATTERS_MASTER_LIST.csv.
62 entries / $102,020 / EXPIRED_J_GOLDBERG label — verified by literal-string match on the explanation field ("The following matters are expired J. Goldberg F"). Pages 6, 7, 8 only.
VG signs 110 of 111 — verified by parsing the User field on each entry block.
67 of 105 dockets matched in MARTHA_LONG_LITMAN_NAME_EMAILS.csv — verified by substring match of each docket against that CSV's full text.

Numbers that could not be verified and should be treated as flagged:

The relayed "$180K-$220K October activity" figure is not present in the primary source as a labeled aggregate. The actual October sweep total (across all three labels) is $317,746.00. Do not propagate the $180K-$220K figure.
The relayed "approx 96 distinct dockets total" is an undercount; actual = 105.
The relayed "December 2025" framing is incorrect; the entries are dated October 2025. The Q4-2025 ("4thQTR") delivery contained the October Transfer Journal alongside the December Trust Listing, Trust Bank Journal, and Payment Allocation reports, which likely caused the confusion.

6. Bates / source authentication

This memo cites the "4thQTR" set delivered post-arbitration via email from the firm. The PDF has the firm's standard Soluno (or PracticeMaster-derived) journal heading — "Transfer Journal 11/2/2025 / Nath Goldberg & Meyer / Wednesday, October 1, 2025 To Friday, October 31, 2025" — and the standard footer "Completed: Sunday, November 2, 2025 3:21 PM; ver: 1.9.116; Requested By: MaryJane Harper." These metadata stamps make the PDF self-authenticating as an NGM business record under CPLR 4518.

The 4thQTR set has not yet been formally Bates-stamped in the litigation file as of this memo's date. When formal production of the 4thQTR set is requested under CPLR 3120 / CPLR 3122-a, this exhibit should be re-cited to the eventual Bates range.

Prepared 2026-04-26 from primary source. Reproducible via python3 parse of the source PDF; no developer instructions retained per feedback_no_programmer_content.md.