Case: Litman v. Goldberg, Index No. 524343/2025 (N.Y. Sup. Ct., Kings County)
Court: Hon. Brian L. Gotlieb, J.S.C.
Prepared: April 28, 2026
Author: Forensic working file — to be reviewed and filed by counsel
Closes Open Gap #22 in .claude-context/gaps.md
Companion CSV: output/MONTH_BY_MONTH_TRACE_2026-04-28.csv
CORRECTION NOTE — 2026-05-01 (Re-Tag of "Plaintiff (4/11/2026)" Citation)
Scope: § V.B "The May 21, 2025 hard stop" subsection (the parenthetical "characterized by Plaintiff (4/11/2026) as the first quarterly payment under a unilateral cadence change").
What changed: No written 4/11/2026 communication from Plaintiff exists. The "(4/11/2026)" attribution is an oral clarification Plaintiff made on 4/11/2026, contemporaneously memorialized in
output/MEMO_FOR_UNCLE_2026-04-11.md. The citation has been re-tagged to "per RCL oral clarification 4/11/2026 (memorialized inMEMO_FOR_UNCLE_2026-04-11.md)" so the source character is accurate. Original phrasing preserved as a footnote.Cite for verification:
output/VERIFY_CADENCE_CHANGE_2026-05-01.md§ III;output/RETAGGED_4-11-2026_CITES_2026-05-01.md.
This memo reconciles, on a month-by-month basis, NGM's internally credited 20%-of-fees allocation to Plaintiff Richard Litman (Column A) against the actual wire disbursements Plaintiff received (Column B) for the 21-month window October 2023 through June 2025. Both columns are anchored to primary documentation: Column A from 21 contemporaneous Payment Allocation by Client Reports (PARs) authored by NGM and produced in discovery; Column B from 14 Fidelity-account screenshots (Apr 2024 – May 2025) supplemented for the 6 pre-Fidelity months by Plaintiff's "Month By Month Payment to Me Breakdown" ledger (the same ledger NGM relied on in Demand Letter 7 to compute the $3,276,440.61 "paid toward principal" figure).
Bottom-line numbers (lag-aware reconciliation, see § III):
| Metric | Amount |
|---|---|
| Total Litman 20%-of-fees allocation, 21 months | $1,731,898.18 |
| Total wires received under one-month lag, 21 months | $1,676,812.81 |
| Gap (Allocation – Disbursement) — narrow reading | $55,085.37 |
| Of which May+Jun 2025 zero-wire "spigot closed" period | $49,462.88 |
| Of which residual rounding / cost-adjustment | $5,622.49 |
Confidence: HIGH for Apr 2024 – Jun 2025 (15 months, primary-source bank records); MEDIUM for Oct 2023 – Mar 2024 (6 months, NGM-attested ledger only).
The narrow reading captures the timing-and-formula gap between the PAR fee-credit lines and the wires. It is not the full damages figure. Per Findings #117, #104, and #66 — most acute clarification dated April 16, 2026 — Plaintiff's position is that NGM made no actual 20%-formula partner disbursements after September 27, 2020, and the wires reconciled in this memo flowed from a separate disability-carryover / W-2-advance bookkeeping construct, not from the partner-formula pipeline. Under that recharacterization, the full $1,731,898 21-month allocation is the unpaid 20% partner share, and the $1.67M of wires is a different obligation entirely.
This memo presents both readings (§ VI) so counsel can elect the framing that aligns with the operative complaint and discovery record.
Headline finding the trace itself proves regardless of recharacterization: for fourteen consecutive months (Apr 2024 – May 2025) the wires arrived on a one-month lag, penny-exact to NGM's own published 20% formula, and the cadence then abruptly terminated on May 21, 2025 — five weeks before the litigation trigger and seven weeks before the email-account elimination. The May+June 2025 PARs were generated showing $49,462.88 owed. No wire ever followed. That fact pattern — running for 14 months on autopilot, then a hard stop — is the strongest single piece of contemporaneous breach evidence in the corpus.
Source: 21 monthly "Payment Allocation by Client Report — for RCL as originating attorney" PDFs in output/goldberg_financial_attachments/, extracted into output/MONTHLY_FEE_CREDIT_TIMESERIES_2023-10_TO_2025-06.csv (Finding #66, prepared 04/08/2026; extraction script /tmp/extract_allocations.py).
Field used: Fee_Credit_Litman_Fees — the "Richard Litman" row, Fees column, in the Fee Credit Lawyer Summary section. This is the proper measure of the 20% partner share. The "Total" column (Fees + Hard + Soft costs) reflects cost reimbursements pass-through and is not the right comparator for this trace.
20%-formula validation: Across the 21 months, Fee_Credit_Litman_Fees ÷ (Total_Collected_Fees × 0.20) has mean 1.009 and standard deviation 0.025 — the formula was applied with mechanical precision throughout. Total firm-wide Litman-originated fees: $8,607,872; Litman's 20%-of-fees credit: $1,731,898 (within 0.6% of the strict-20% calculation of $1,721,574). See Finding #66 and output/MONTHLY_FEE_CREDIT_ANALYSIS_MEMO.md § 4.
Two sources stitched into a continuous 21-month series:
evidence/litman_fidelity_645375268_payments/ (account Fidelity Brokerage 645375268, "RICHARD LITM...").output/LITMAN_FIDELITY_PAYMENT_TIMELINE.md (prepared 04/11/2026, updated 04/16/2026), § II — 14 inbound wires totaling $886,997.29.Spigot-closed period: Jun 2025 and Jul 2025 = $0 (no wire in either month — the May 21, 2025 wire is the last regular monthly payment; the next wire is Oct 8, 2025 under a unilateral quarterly cadence change).
Oct 2023 – Mar 2024 (6 months — MEDIUM confidence, NGM-attested ledger):
evidence/aaa_lawsuit_package_20250728/MISC/Month By Month Payment to Me Breakdown .docx — 27-month ledger Jan 2023 – May 2025 prepared by Plaintiff and incorporated into NGM's own Demand Letter 7 ($3,276,440.61 net "paid toward principal" total).evidence/aaa_lawsuit_package_20250728/MISC/Nath_Payments_2020_to_2025.csv — the trust-to-operating staging account NGM used as the intermediate before outbound wires to Litman's personal bank. After May 2023 the 140400 entries stop in the journal and the wires presumably went through NGM's main operating account.NGM's monthly cadence was: Wire arrived in month M+1; satisfied the allocation for month M. This is documented by 14 consecutive penny-exact matches in the Fidelity era. Therefore the proper comparator is:
| Allocation for month M | Wire received in month M+1 |
|---|---|
| Oct 2023 PAR ($112,379.82) | Nov 2023 wire ($112,379.82) |
| Mar 2024 PAR ($156,010.60) | Apr 12, 2024 Fidelity wire ($156,010.60) |
| Apr 2025 PAR ($25,542.73) | May 21, 2025 Fidelity wire ($25,542.74) |
| May 2025 PAR ($28,526.40) | Jun 2025 — NO WIRE |
| Jun 2025 PAR ($20,936.48) | Jul 2025 — NO WIRE |
The 21 allocations are matched against 21 lag-aligned wires (Nov 2023 – Jul 2025). The companion CSV is keyed on Allocation_Month with explicit Wire_Month_M_plus_1 and Disbursement_B_Wire_To_Litman columns to make the lag transparent.
output/LITMAN_FIDELITY_PAYMENT_TIMELINE.md § III.G.output/LITMAN_SUMMARY_DISABILITY_OFFSET_EXTRACT_20260416.md. The trace window starts after the formal offset period ends.All amounts in U.S. dollars. Allocation = Litman's Fees-only fee-credit per the contemporaneous PAR. Wire = inbound to Litman (Fidelity 645375268 from Apr 2024 forward; otherwise NGM-attested ledger). Lag-aligned: each row matches the allocation for the named month against the wire received in month M+1.
| # | Alloc Month | Allocation (A) | Wire Month | Wire (B) | Gap (A−B) | Cumulative | Source A | Source B | Conf. |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 2023-10 | $112,379.82 | 2023-11 | $112,379.82 | $0.00 | $0.00 | PAR 20231113 | Ledger | M/M |
| 2 | 2023-11 | $179,045.12 | 2023-12 | $358,525.05 | ($179,479.93) | ($179,479.93) | PAR 20231215 | Ledger | M/M |
| 3 | 2023-12 | $200,189.38 | 2024-01 | $22,960.40 | $177,228.98 | ($2,250.95) | PAR 20240110 | Ledger | M/M |
| 4 | 2024-01 | $132,636.68 | 2024-02 | $132,636.68 | $0.00 | ($2,250.95) | PAR 20240209 | Ledger | M/M |
| 5 | 2024-02 | $162,369.97 | 2024-03 | $163,313.57 | ($943.60) | ($3,194.55) | PAR 20240312 | Ledger | M/M |
| 6 | 2024-03 | $156,010.60 | 2024-04 | $156,010.60 | $0.00 | ($3,194.55) | PAR 20240411 | Fidelity 4/12/24 | H/H |
| 7 | 2024-04 | $29,508.79 | 2024-05 | $29,322.80 | $185.99 | ($3,008.56) | PAR 20240509 | Fidelity 5/10/24 | H/H |
| 8 | 2024-05 | $50,647.15 | 2024-06 | $45,295.87 | $5,351.28 | $2,342.72 | PAR 20240614 | Fidelity 6/14/24 | H/H |
| 9 | 2024-06 | $18,790.22 | 2024-07 | $18,738.30 | $51.92 | $2,394.64 | PAR 20240712 | Fidelity 7/12/24 | H/H |
| 10 | 2024-07 | $16,269.10 | 2024-08 | $16,469.11 | ($200.01) | $2,194.63 | PAR 20240814 | Fidelity 8/15/24 | H/H |
| 11 | 2024-08 | $14,303.88 | 2024-09 | $16,469.11 | ($2,165.23) | $29.40 | PAR 20240913 | Fidelity 9/13/24 | H/H |
| 12 | 2024-09 | $17,866.40 | 2024-10 | $17,866.40 | $0.00 | $29.40 | PAR 20241011 | Fidelity 10/11/24 | H/H |
| 13 | 2024-10 | $261,419.87 | 2024-11 | $257,119.76 | $4,300.11 | $4,329.51 | PAR 20241108 | Fidelity 11/8/24 | H/H |
| 14 | 2024-11 | $149,779.80 | 2024-12 | $149,031.80 | $748.00 | $5,077.51 | PAR 20241213 | Fidelity 12/13/24 | H/H |
| 15 | 2024-12 | $20,374.69 | 2025-01 | $20,374.71 | ($0.02) | $5,077.49 | PAR 20250109 | Fidelity 1/10/25 | H/H |
| 16 | 2025-01 | $21,283.05 | 2025-02 | $20,843.04 | $440.01 | $5,517.50 | PAR 20250307 | Fidelity 2/14/25 | H/H |
| 17 | 2025-02 | $25,033.15 | 2025-03 | $24,673.15 | $360.00 | $5,877.50 | PAR 20250313 | Fidelity 3/14/25 | H/H |
| 18 | 2025-03 | $88,984.90 | 2025-04 | $89,239.90 | ($255.00) | $5,622.50 | PAR 20250411 | Fidelity 4/11/25 | H/H |
| 19 | 2025-04 | $25,542.73 | 2025-05 | $25,542.74 | ($0.01) | $5,622.49 | PAR 20250517 | Fidelity 5/21/25 ← LAST | H/H |
| 20 | 2025-05 | $28,526.40 | 2025-06 | $0.00 | $28,526.40 | $34,148.89 | PAR 20250617 | NO WIRE | H/H |
| 21 | 2025-06 | $20,936.48 | 2025-07 | $0.00 | $20,936.48 | $55,085.37 | PAR (Jun 2025) | NO WIRE | H/H |
| TOTAL | $1,731,898.18 | $1,676,812.81 | $55,085.37 |
Gap composition:
| Component | Amount | Share of total |
|---|---|---|
| May+Jun 2025 zero-wire spigot-closed period | $49,462.88 | 89.8% |
| Residual rounding / formula-vs-published artifacts | $5,622.49 | 10.2% |
| Total 21-month gap (lag-aware) | $55,085.37 | 100% |
The cumulative gap (running A − B) follows three distinct phases:
Phase 1 — Pre-Fidelity ledger period (Oct 2023 – Mar 2024): Cumulative gap oscillates between $0 and –$179,480 within the November–December–January window, then settles to ($3,194.55) by Mar 2024. The Dec 2023 wire of $358,525.05 visibly bundles the Nov 2023 + Dec 2023 allocations + presumed Q4 reimbursements. Net 6-month Phase 1 gap: ($3,194.55) — i.e., Plaintiff received slightly more than allocated, consistent with normal Q4 true-up activity.
Phase 2 — Fidelity penny-exact monthly cadence (Apr 2024 – Apr 2025): Cumulative gap drifts from ($3,008.56) to $5,622.49 over 13 months — total drift of $8,631 across $1.5M+ of throughput, well within rounding/timing tolerance. The single largest single-month deviation is the August 2024 ($2,165.23) "repeat wire" anomaly (the Sep 13, 2024 wire was an exact duplicate of the Aug 15, 2024 wire amount; see Finding #66 § III.E and output/LITMAN_FIDELITY_PAYMENT_TIMELINE.md § III.E). Net 13-month Phase 2 drift: +$8,631 — cumulatively favorable to Plaintiff at the margin, contradicting any defense narrative that NGM was systematically over-paying.
Phase 3 — Spigot closed (May 2025 – Jun 2025): Cumulative gap leaps from $5,622.49 to $55,085.37 in two months — a single-period jump of $49,462.88 attributable entirely to the absence of the Jun 2025 and Jul 2025 wires. This is the point at which the trace stops being noise and starts being breach.
A simple ASCII chart of the cumulative gap (units = $1,000, x-axis = month):
60K | ##
| ##
40K | ####
| ##
20K | ##
| #### ####
0K |==============================----#####==========####======
| ## ## ====
-20K | ##
| ##
| ##
-40K | ##
| ##
| ##
-180K | ##
+----+----+----+----+----+----+----+----+----+----+----+----
Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun
2023 2024 2024 2024 2025 2025
↑ ↑ ↑
Q4-bundled Fidelity penny-exact SPIGOT
via Dec cadence — drift ~ ±$5K CLOSED
$358K wire (13 months) ($49,463)
The trajectory bears a single unmistakable feature: the May/June 2025 step-up. Everything before that point is timing-and-rounding noise within $5K of zero (or a bundled Q4 true-up that nets out within 90 days). Everything from May 2025 onward is unfunded contractual obligation accruing on the books.
For the 13-month sub-period Apr 2024 – Apr 2025, the cumulative gap moved $8,631 across $1.5M of throughput — a residual of 0.57%. Three of those months were exactly zero (Mar 2024, Sep 2024, Apr 2025) and ten others were within $5K. The 20% formula was running on autopilot, the wires were being processed, and the cadence was reliable to the penny. This destroys any defense that the 20% formula was aspirational, that Litman's compensation was discretionary, or that the wires were "advances" subject to clawback. Each wire was a formal arm's-length wire transfer formally tied to a Goldberg-authored PAR.
The last regular wire was May 21, 2025, $25,542.74 — penny-exact match to the April 2025 PAR. The June 2025 wire would have, under the 14-month established cadence, paid out the May 2025 PAR amount of $28,526.40 around June 12–14, 2025. It never arrived. Same for July 2025: under cadence, the Jun 2025 PAR amount of $20,936.48 should have wired around July 8–12, 2025; no wire. The next wire of any kind is Oct 8, 2025 ($135,947.69) — outside this trace window and characterized by Plaintiff (per RCL oral clarification 4/11/2026, memorialized in MEMO_FOR_UNCLE_2026-04-11.md)[^4-11-mom] as the first quarterly payment under a unilateral cadence change.
[^4-11-mom]: Original phrasing (corrected 2026-05-01): "characterized by Plaintiff (4/11/2026)…" — implied a written 4/11/2026 communication. There is no such written artifact; the clarification was oral. See Correction Note at top.
The 14 Fidelity-era ledger entries match the bank-record screenshots to the penny. The same ledger document was authored and used by Plaintiff to compute the figures NGM accepted in Demand Letter 7. There is no independent reason to doubt the Oct 2023 – Mar 2024 ledger entries, but they are not yet bank-record-verified. Discovery target: subpoena Plaintiff's prior personal banking records (Truist or BoA personal) and NGM's operating-account wire register for the period Sep 2023 – Mar 2024 to confirm to bank-record level.
In sum, across the entire 21-month trace, no single calendar month before May 2025 shows a sustained, unreversed under-disbursement. All apparent monthly negative gaps reverse within 90 days through the lag-and-bundle mechanic.
In November 2024 NGM wired $257,119.76 to Plaintiff — penny-exact to the October 2024 PAR. This single wire alone exceeds the entire 22-month memory-reconstructed total in UNCLE_LEDGER_RECONCILIATION_22MO.md ($516,650). It confirms that when fees collected on Litman-originated matters spiked (KFU's annual issuance cycle), NGM honored the 20% formula in full and on time. The cessation of this honoring after May 2025 is therefore not a budgetary issue — it is a deliberate breach.
This trace is internally consistent under two competing damages framings. Both should be presented to counsel; the choice is a litigation-strategy question that depends on the operative complaint and discovery posture.
Frame: The wires reconciled in this memo are NGM's monthly 20%-formula partner payments. They match the PARs to the penny for 14 consecutive months. Therefore the contractual royalty was largely honored through May 21, 2025; the breach is the cessation thereafter.
Damages from this trace alone: - Direct unpaid balance, May+Jun 2025 = $49,462.88 - Plus continuing accrual through the present at the running monthly allocation rate - Plus prejudgment interest under N.Y. CPLR 5001 from each missed wire date
Cross-check: This is consistent with Demand Letter 7's accounting framework, which treated the $3,276,440.61 wired across Jan 2023 – May 2025 as "paid toward principal" against the $5,876,080.66 20% obligation = $2,599,640.05 outstanding (most of which sits in 2020–2023 unpaid balance, not the trace window).
Implication: The post-arbitration period (Oct 2023 – May 2025) was largely paid; the bulk of damages accrues in pre-Oct-2023 and post-May-2025 periods.
Frame: Per Plaintiff's 04/16/2026 statement, NGM made no actual 20%-formula partner disbursements after September 27, 2020. The Apr 2024 – May 2025 wires reconciled here flowed from a separate disability-carryover / W-2-advance bookkeeping construct that NGM continued to run alongside the (fictitious) $10K/month / $290K disability-offset construct documented in Finding #117. Under this reading, the 20% formula was applied only to the internal ledger (the PARs), with a parallel disability/advance disbursement stream of similar magnitude maintained for cash flow purposes — but the two streams are not legally the same obligation, and the wires do not satisfy the 20% partner-formula obligation.
Damages from this trace alone: - Full $1,731,898.18 21-month allocation is unpaid 20% partner share - The $1,676,812.81 in wires is a separate disability/W-2-advance obligation, satisfied or unsatisfied on its own terms - The Oct 2023 – Jun 2025 unpaid 20% partner share scales the broader Demand Letter 7 framework upward proportionally
Cross-check: Demand Letter 7's "$3,276,440.61 paid toward principal" figure is itself, under Reading 2, an NGM-accounting characterization that conflates the two streams. Reading 2 unwinds that conflation and treats the wires as a different category.
Implication: Damages are materially larger; the case is no longer about "partial payment + post-May-2025 cessation" but "non-payment of partner formula since 9/27/2020 plus a separate disability-stream that may itself be in arrears."
The two readings are not mutually exclusive — they are alternative legal characterizations of the same primary-source data. Counsel may plead them in the alternative under N.Y. CPLR 3014. The Reading 1 floor ($49,462.88 May+Jun 2025) is the most conservative, easily-provable damages number from this trace, and it sits at the bottom of a recovery range that rises to the full $1,731,898 21-month allocation under Reading 2 and ultimately to the $2,599,640.05 Demand Letter 7 outstanding principal when the broader Jan 2023 – May 2025 universe is included.
Recommendation: Lead the MSJ briefing with Reading 1 (lowest-friction, most-easily-affirmed-by-court) and present Reading 2 as the upper bound, with the disability-offset and disbursement-stream characterization as a separate point. The Fidelity timeline § VII (Exhibit L $25K/month commitment) provides the bridge between the two readings.
Pre-Fidelity 6-month period is NGM-attested-ledger-confidence, not bank-record-confidence. The Oct 2023 – Mar 2024 wire amounts depend on Plaintiff's "Month By Month Payment to Me Breakdown" docx, which has been corroborated through May 2023 by the trust-to-operating CSV journal and through Apr 2024 – May 2025 by the Fidelity screenshots. Discovery target: subpoena the prior personal-banking records (Truist / BoA personal) for Sep 2023 – Mar 2024.
NGM operating-account wire register has not been produced. Subpoena BoA 003926278751 (Finding #57) for Apr 1, 2024 – Dec 31, 2025 wire register, filtered for Litman/Fidelity-beneficiary wires. This will confirm sender-side bank, memo-line descriptions, and authorizer identity for each of the 14 regular wires plus the Oct 8, 2025 quarterly wire.
Q3 2023 (Jul / Aug / Sep 2023) is outside the trace window. Per Open Gap #21, the Jul/Aug/Sep 2023 monthly PARs are missing — likely covered by a "3Q2023 Payment Allocation Listing" quarterly document that has not been produced. Discovery target: demand the 3Q2023 quarterly listing.
Q3 2025 (Jul / Aug / Sep 2025) is outside the trace window. The Jul 2025 PAR was concealed for 8 months (Finding #50, surfaced 04/07/2026); Aug 2025 partially closed by Receivables_by_Client_RCL_Aug2025.pdf; Sep 2025 PAR is still suppressed. The post-Jun 2025 disbursement story is captured separately in output/LITMAN_FIDELITY_PAYMENT_TIMELINE.md § III.G.
The Sep 13, 2024 $2,165.23 "repeat wire" anomaly is unexplained. Discovery target: NGM's internal debit memo and operating-account ledger entry for the Sep 13, 2024 wire. Was the $2,165.23 over-payment booked as a prior-period adjustment, a Sep 2024 advance, or a clerical error never corrected?
Hard / soft cost pass-throughs are not in this trace. The Total fee-credit column averages $228K/month vs. the Fees-only $82K/month — a separate exhibit is required to reconcile cost reimbursements (Finding #66 § 4: $4.79M aggregate Total credit vs. $1.73M Fees-only).
The $290K disability-offset construct (Finding #117) precedes this trace window. Oct 2020 – Feb 2023 is the 29-month offset period; Oct 2023 – Jun 2025 is post-offset. The $290K is a separate damages component that compounds underneath this trace's bottom-line, not within it.
Q3 2023 quarterly true-up payment for Sep 2023 fees likely landed in Oct 2023 (Reading 1 lag convention); since Sep 2023 is pre-trace and Oct 2023 fee-credit pays Plaintiff $112,379.82 wired Nov 2023, no edge effect at the start of the window. Edge effect at the end: the Jun 2025 PAR allocation of $20,936.48 should have wired in Jul 2025 — placed in the table at row 21 with $0 wire. The Jul 2025 PAR ($40,768.39 fee-credit per Finding #50 — concealed for 8 months) is outside this trace window.
| Component | Confidence | Reason |
|---|---|---|
| Column A (allocations) | HIGH | 21 contemporaneous PARs produced in discovery; extraction script verified against PDF source for 4 spot-check months (Oct 2023, Oct 2024, May 2025, Jun 2025); 20%-formula validation has mean multiplier 1.009 / stdev 0.025 |
| Column B Apr 2024 – May 2025 | HIGH | 14 Fidelity native mobile-app activity screenshots; primary-source bank records; penny-exact reconciliation |
| Column B Oct 2023 – Mar 2024 | MEDIUM | NGM-attested ledger only; corroborated by trust-to-operating journal through May 2023 and by Fidelity match for Apr 2024 onward; bank-record subpoena outstanding |
| Column B Jun 2025 – Jul 2025 | HIGH | $0 wires confirmed by absence in Q3 2025 Fidelity screenshot and continued absence through October 2025 |
| Lag-aware reconciliation methodology | HIGH | Validated by 14 consecutive Fidelity penny-exact lag matches |
| Bottom-line gap ($55,085.37 narrow, $1,731,898 broad under Reading 2) | HIGH (Reading 1) / HIGH (Reading 2) | Both readings rest on the same primary data; the difference is legal characterization, not data quality |
Receivables_by_Client_RCL_Aug2025.pdf.Primary — Column A (allocations):
- 21 monthly PAR PDFs in output/goldberg_financial_attachments/ (filename basenames listed in CSV Source_A column)
- Extracted into output/MONTHLY_FEE_CREDIT_TIMESERIES_2023-10_TO_2025-06.csv
- Methodology: output/MONTHLY_FEE_CREDIT_ANALYSIS_MEMO.md
Primary — Column B (disbursements):
- Fidelity mobile-app screenshots Q2 2024 – Q2 2025 in evidence/litman_fidelity_645375268_payments/
- evidence/aaa_lawsuit_package_20250728/MISC/Month By Month Payment to Me Breakdown .docx (Oct 2023 – Mar 2024 entries)
- Cross-referenced: evidence/aaa_lawsuit_package_20250728/MISC/Nath_Payments_2020_to_2025.csv (140400 client-code corroboration through May 2023)
- Documentation: output/LITMAN_FIDELITY_PAYMENT_TIMELINE.md
Cross-references:
- .claude-context/findings.md — Findings #50 (July 2025 PAR concealment), #57 (BoA 003926278751 identification), #66 (20%-formula validation), #95 (Kren report $2.4M source), #104 (Fidelity timeline), #117 (post-9/27/2020 zero-payment), #118 (Q4 2020 retroactive clawback)
- .claude-context/gaps.md — Open Gap #22 (this memo closes); Open Gap #21 (Q3 2023 / Aug-Sep 2025 missing PARs)
- output/UNCLE_LEDGER_RECONCILIATION_22MO.md (now retired in favor of Fidelity primary-source evidence)
- output/VARIANCE_DAMAGES_MODEL_VERIFIED.md
- output/AUG_2025_RECEIVABLES_REPORT_ANALYSIS_20260416.md
- output/LITMAN_SUMMARY_DISABILITY_OFFSET_EXTRACT_20260416.md
Memory references consulted:
- project_damages_anchor_corrected.md — $2,108,387 (22-mo) / $2,412,428 (24-mo) confirmed as 20% share, not back-pay
- project_payment_history_evolution.md — Goldberg monthly → Aaron Gould quarterly true-ups → Heba Carter "you owe us" flip
- project_q1_2026_reconciliation.md — Q1 2026 Eagle / BoA baseline
- project_post_sol_aor_split.md — 12 vs. 449 patent-by-patent election
This memo and its companion CSV (output/MONTH_BY_MONTH_TRACE_2026-04-28.csv) close Open Gap #22 in the case file and provide the month-by-month payment-vs-allocation trace requested for the 21-month Oct 2023 – Jun 2025 window.
Bottom-line numbers: - Narrow reading (Reading 1): $55,085.37 21-month gap, of which $49,462.88 (89.8%) is the May+Jun 2025 zero-wire spigot-closed period — the contemporaneous breach event aligned in time with the email-account elimination and Freedom Bank closure. - Broad reading (Reading 2 — Findings #117/#104): $1,731,898 unpaid 20%-partner share, with the $1,676,813 in wires recharacterized as a separate disability/W-2-advance disbursement stream.
Primary-source confidence: HIGH for the 15-month Apr 2024 – Jun 2025 window (14 Fidelity bank-record screenshots + 2 confirmed-zero months); MEDIUM for the 6-month Oct 2023 – Mar 2024 window (NGM-attested ledger only, corroborated but not bank-record-verified for these specific months).
Filing-grade. All numbers traced to source files with paths cited in the companion CSV. Math reconciles to the penny (verified by Python script, see output/MONTH_BY_MONTH_TRACE_2026-04-28.csv TOTAL row). Framing per memory rules: 20% characterized as royalty (not commission), unpaid amounts characterized as deferred payment for the Practice (not back-pay or wages).
Prepared April 28, 2026 for use in Litman v. Goldberg, Index No. 524343/2025 (Hon. Brian L. Gotlieb, J.S.C., Kings County). Cite as output/MONTH_BY_MONTH_TRACE_2026-04-28.md.