Quarterly Reports Master Index — 2020–2023

Compiled: 2026-04-16 Purpose: Definitive catalog of NGM's quarterly Payment Allocation / Fee Credit / Client WIP / Billing & Collection reports located in the production corpus. Companion to the monthly PAR series (output/MONTHLY_FEE_CREDIT_TIMESERIES_2023-10_TO_2025-06.csv) which begins Oct 2023.

Authority context: Richard Litman (04/16/2026) confirmed that NGM should have produced these reports for each quarter 2020–2023. The two missing quarters (Q2 2023 + Q3 2023) bracket the 6/14/2023 arbitration award and are subject to supplemental discovery demand (output/DISCOVERY_DEMAND_QUARTERLY_REPORTS_GAPS_20260416.md, forthcoming).

Scope note: All located files are in the Bates-stamped ND0002 production set under website/email_attachments/. Each was attached to an NGM-to-Litman email (predominantly from Joshua Goldberg). Parent-email metadata is drawn from output/EMAIL_METADATA_ND0002.csv. File sizes/formats/sheet-or-page counts were captured directly from the binaries.

Index

Pattern observations

• Pre-arbitration cadence (2020 → Q1 2023): Quarterly reporting was maintained, with delivery typically 1–4 months after quarter close. Q3 2020 and Q2 2021 arrive late — both surface in a January 2023 re-forwarding after Litman's "$694,478.67 Wire Transfer" demand email, indicating they had not been timely produced at quarter-close.
• Post-arbitration gap (Q2 2023 + Q3 2023): Two missing quarters immediately after the 6/14/2023 arbitration award that mandated monthly accountings. This is the same window Finding #66 flags as the start of the 21-month monthly PAR series (first monthly PAR in our corpus is October 2023). The Q2 2023 and Q3 2023 gap aligns with the first post-arbitration reporting obligation — and is not bridged by a quarterly rollup document.
• Monthly coverage of the 2023 gap is partial, not complete: A broader scan of website/email_attachments/ confirms monthly WIP-style reports exist for Jan 2023 (271198), March 2023 (271251), April 2023 (246351/246380), May 2023 (247033), June 2023 (263313/227139/227141/227163/263329, with PCLaw variants). There is no standalone "2Q2023 Payment Allocation Listing," "3Q2023 Client Ledger," "Litman 2023 Summary 2QTR," or "Litman 2023 Summary 3QTR" workbook. July/August/September 2023 monthly reports were also not surfaced in this scan.
• Post-Oct 2023: Monthly cadence implemented — ~3 months after the arbitration award.
• Delivery channel: Every single quarterly report in this index was delivered by Joshua Goldberg personally to rlitman@nathlaw.com (except Q2 2022, which was acknowledged by Litman in reply). No quarterly report was produced by Meyer, Kline, the CPA, or any staff member. This is directly relevant to personal-participation / personal-liability proof under LLC Law § 609 (Turane v. MGN, LLC, 171 A.D.3d 835 (2d Dep't 2019)).

Goldberg-prepared "Litman Summary" workbooks subset

The "Litman [YEAR] Summary [QTR] working" XLSX workbooks are the internal-accounting workbooks Goldberg himself prepared. These are the documents that carry the $10K/month disability offset per output/LITMAN_SUMMARY_DISABILITY_OFFSET_EXTRACT_20260416.md (forthcoming). All are XLSX with a single "Summary" or "Sheet1" tab, small (14–24 KB), and were attached to Goldberg-authored emails.

The "Litman 2023 Summary 2QTR" and "Litman 2023 Summary 3QTR" workbooks are absent from the production corpus — matching the Q2 2023 and Q3 2023 quarterly-report gap.

Unexpected finds during indexing

1. Q3 2020 and Q2 2021 quarterly PDFs were not timely produced. Both Bates to C2051472_ND0000271140, and the parent email is Litman's January 13, 2023 "$694,478.67 Wire Transfer" demand-response thread — meaning Goldberg only surfaced these PDFs when Litman explicitly demanded historical reports going back to 2020. Their delayed delivery is itself evidence of reporting deficiency.
2. Q3 and Q4 2022 Payment Allocation Listings delivered together in the January 11, 2023 response to the same "$694,478.67" wire-transfer demand email. This is the same pattern — quarterly reports surface only when formally demanded.
3. Q1 2022 cover email is titled "Quarterly Reports" (2023-01-08) — again, delivered nearly a year after Q1 2022 close, triggered by Litman's year-end push.
4. Q1 2023 package is the most complete single delivery in the index — includes the Goldberg summary XLSX, the Client WIP PDF, a full 270-page Client Trust Ledger, a Trust Bank Journal, a Trust Bank Matter-to-Matter Transfer Journal, and a Client Trust Listing. This is the reporting standard immediately before the arbitration award — and is the last such complete package in the corpus. Nothing equivalent exists for Q2 2023.
5. Substantial duplicate copies of the "Litman 20XX Summary XQTR working" workbooks exist across multiple Bates folders (e.g., Litman 2022 Summary 1QTR working has at least 6 copies under different Bates numbers). This is consistent with Goldberg circulating and re-sending the same workbook across multiple threads.
6. Q4 2021 "Client Trust Ledger122021.xls" (1.4 MB) was delivered alongside the Q4 2021 report — a trust-level rollup at year-end 2021. No equivalent exists at year-end 2023.

Cross-references

• Memory: project_payment_timeline.md (last NGM paycheck 9/27/2020; $10K/month offset trick)
• Companion extract: output/LITMAN_SUMMARY_DISABILITY_OFFSET_EXTRACT_20260416.md (forthcoming)
• Companion demand: output/DISCOVERY_DEMAND_QUARTERLY_REPORTS_GAPS_20260416.md (forthcoming)
• Monthly PARs: output/MONTHLY_FEE_CREDIT_TIMESERIES_2023-10_TO_2025-06.csv
• output/MONTHLY_FEE_CREDIT_ANALYSIS_MEMO.md
• Finding #50 (July 2025 PAR suppression — same "generated but withheld" pattern)
• Finding #66 (20% rule baseline, first month Oct 2023)
• Email metadata source: output/EMAIL_METADATA_ND0002.csv

Open items / discovery targets

• Q2 2023 quarterly report — no "2Q2023 Payment Allocation Listing," no "2Q2023 Client Ledger," no "Litman 2023 Summary 2QTR." First post-arbitration quarter.
• Q3 2023 quarterly report — no "3Q2023 Payment Allocation Listing," no "3Q2023 Client Ledger," no "Litman 2023 Summary 3QTR" or equivalent. Covers Jul/Aug/Sep 2023 — the window in which monthly accounting was first due under the arbitration award.
• July 2023 + August 2023 + September 2023 monthly equivalents — not surfaced in the email-attachments scan (monthly coverage stops at June 2023 and resumes at October 2023).
• Q1/Q2/Q3/Q4 2018 and 2019 quarterly reports — pre-SOL, but useful for baseline proving NGM's historical reporting cadence.
• "Goldberg side" / NGM-internal Litman tracking documents not produced — e.g., the internal partner workbook(s) that fed the Goldberg Summary series, KFU/KSU breakdowns not shared with Litman, 20% fee-credit calculation backups.
• Trust account ledgers for each matter — Litman's standing request (see Q2 2022 parent email "PS. Reminder: I'd appreciate the trust account ledger for each matter." 2022-07-11). This remained open at least through Q1 2023.

Index compiled by direct file inspection (sheet names via openpyxl/xlrd, page counts via pypdf) and email-metadata cross-reference against output/EMAIL_METADATA_ND0002.csv. No file in the Bates corpus was modified. All files remain in their original website/email_attachments/C2051472_ND*/ locations.