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Quarterly Report Email Analysis

MEMO: Quarterly Report & Payments Email — Evidence Analysis

Date of Analysis: April 7, 2026 Source File: evidence/Fwd_Litman_v_NGM_quarterly_report_and_payments.eml

1. File Identification

2. Body Content Summary

Richard's April 6, 2026 cover message to Scott Woller contains four operative points:

  1. History of performance. Per Aaron Gould's interpretation of the combination agreement and arbitration award, Gould has produced two quarterly "true-up" reports to date (10/15/2025 and 1/26/2026) and has facilitated wire payments of the amounts NGM claims are owed on post-practice deferred revenues.
  2. Expectation of April 15 true-up. Richard expects a Q1 2026 true-up report by April 15, 2026 with a corresponding wire payment, consistent with the prior practice.
  3. Reserved objection to quarterly cadence. Richard expressly records his disagreement with Gould's "quarterly only" interpretation ("I don't agree… although getting some money makes sense while we try to figure out the true amount owed"). This preserves the "whenever collected" contractual argument from the combination agreement and arbitration award.
  4. Outstanding AR demand. Richard has received no response to his earlier request for a matter-by-matter accounts receivable report for originated clients through 6/15/2025. He expressly ties this demand to two tracks:
  5. Post-arbitration enforcement of the combination agreement and arbitration award, and
  6. This case (Count V): correlating "the commercial tie to the firm's accounting system for each such matter using my name in violation of the NY identity rights statute."

3. Cross-Reference: NEW or DUPLICATE?

MIXED — Partly duplicate, partly NEW.

Component Status Location
Jan 12–15, 2026 Gould/Litman thread DUPLICATE evidence/gould_hurley_emails/Re- Litman v Goldberg - quarterly report and payments.eml.eml; referenced in output/GOULD_HURLEY_EMAIL_CORRESPONDENCE.md and output/ARBITRATION_ENFORCEMENT_AR_REPORT.md
April 6, 2026 forward to Scott Woller with Richard's updated instructions NEW Not previously in project; now archived at evidence/Fwd_Litman_v_NGM_quarterly_report_and_payments.eml
Reference to the 10/15/2025 and 1/26/2026 true-up reports as two completed reports NEW context Confirms the cadence and the two documents already produced
Statement that no response has issued to the matter-by-matter AR demand NEW Documents Gould/NGM continued non-response as of 4/6/2026

4. New Evidentiary Value

The April 6, 2026 forward adds four items the file did not previously contain:

  1. Contemporaneous client instruction to trial counsel (Woller) linking NGM's accounting records to Count V. Richard expressly frames the matter-by-matter AR report as needed to "correlate the commercial tie to the firm's accounting system for each such matter using my name in violation of the NY identity rights statute." This is an admissible statement of litigation purpose and establishes that the AR demand is directly tied to the NY Civil Rights Law §§ 50–51 claim — not merely a contract-enforcement collateral issue.
  2. Confirmation that NGM has produced exactly two true-up reports (10/15/2025 and 1/26/2026) through the Q4 2025 cycle. This fixes the starting point of NGM's post-arbitration reporting and creates a measurable baseline against the Q1 2026 cycle.
  3. Preserved objection to the "quarterly only" interpretation. Richard on the record ("I don't agree with his interpretation that payments are only made quarterly") preserves the "whenever collected" argument under the combination agreement and arbitration award, defeating any later waiver/acquiescence defense.
  4. Continued non-response to the matter-by-matter AR demand. As of April 6, 2026 — two days before BOPs are due — Gould/NGM have still not produced the granular AR report. This is directly relevant to the concealment timeline and supports a spoliation / adverse-inference argument at MSJ.

5. Litigation Use

6. Connection to Today's Findings

Q4 2025 Financial Production (Gould/Connell Foley — Finding #39)

Corroborates and dates the production. The project already records "Q4 2025 = $1.23M collected fees, $246,628 owed to Litman" produced by Gould. This email fixes the delivery dates of the two true-up reports (10/15/2025 for Q3, 1/26/2026 for Q4) and confirms Gould personally facilitated the wire payments. It also shows the production is incomplete — summary true-ups only, no underlying matter-level AR.

July 2025 Payment Allocation Report Recovery

The April 6, 2026 message reinforces the pattern of NGM producing top-line aggregates while withholding the matter-level detail that would expose the client renumbering scheme (Finding #27) and the $16.2M accounting gap (Finding #19). Richard's explicit request for a "matter by matter" AR report is the missing bridge between the July 2025 Allocation Report and the Q4 2025 quarterly true-ups.

KFU $1.98M Authentication

The AR demand — "originated clients through 6/15/25" — directly captures KFU. If Gould produces the matter-by-matter report, the $1.98M KFU figure can be authenticated against NGM's own books, tying each KFU docket bearing Litman's name to a dollar figure on NGM's ledger. If Gould refuses, the refusal itself becomes evidence that NGM cannot (or will not) deny the underlying tie.

Concealment Timeline

Adds a dated entry: - Jan 12, 2026 — demand made - Jan 15, 2026 — Gould acknowledges the demand and promises the "back up" - Apr 6, 2026 — still no matter-by-matter AR report; Richard escalates to Woller - Apr 15, 2026 — next data point (expected Q1 2026 true-up)

This sits alongside the January 30, 2026 CN-37833 access refusal (Finding #37) and the July 18, 2025 email elimination (Finding #23) as a third distinct act of concealment of the commercial books keyed to Litman's name.

Disposition: File archived at evidence/Fwd_Litman_v_NGM_quarterly_report_and_payments.eml. Flag for inclusion in the BOP working draft (AR demand paragraph) and in the MSJ Point III damages exhibit list.