Litman Intelligence — Forensic Financial Exhibit
21-Month Fee Credit Time Series
NGM operated on the 20% rule with mechanical precision — mean ratio 1.009, stdev 0.025
1. The Headline
A 21-month forensic analysis of monthly Payment Allocation Reports (October 2023 – June 2025), all produced by Defendants and sent by Joshua Goldberg as email attachments to Plaintiff, establishes that NGM applied the 20% formula with mechanical precision every single month for the entire post-arbitration period. The 20% rule IS the agreement.
2. Aggregate Numbers
Monthly Reports
21
Firm-wide Litman-Originated Fees
$8,607,872
Litman 20% Base Entitlement
$1,731,898
Mean Ratio (Fees Only)
1.009 ± 0.025
Period covered: October 2023 – June 2025. Every report produced by Defendants; every report delivered as an email attachment from Joshua Goldberg to Richard Litman.
3. Monthly Fee Credit Chart
Figure 1 — Monthly fee-credit allocations plotted against the 20%-of-collected-fees formula. Visual confirmation that NGM applied the 20% rule to Litman-fees-only with near-zero deviation for all 21 months.
4. Monthly Data Table
| Month | Total Collected | Fee Credit Litman | 20% Formula | Multiplier | Source File |
|---|---|---|---|---|---|
| 2023-10 | $561,899.10 | $112,379.82 | $112,379.82 | 1.000 | 20231113_October Payment Allocation by Client Report RCL.pdf |
| 2023-11 | $895,230.34 | $179,045.12 | $179,046.07 | 1.000 | 20231215_November Payment Allocation by Client Report_ RCL.pdf |
| 2023-12 | $1,000,946.90 | $200,189.38 | $200,189.38 | 1.000 | 20240110_December Payment Allocation by Client Report - RCL - updated.pdf |
| 2024-01 | $663,183.38 | $132,636.68 | $132,636.68 | 1.000 | 20240209_January Payment Allocation by Client Report RCL.pdf |
| 2024-02 | $816,567.84 | $162,369.97 | $163,313.57 | 0.994 | 20240312_February Payment Allocation by Client Report_ RCL.pdf |
| 2024-03 | $780,053.00 | $156,010.60 | $156,010.60 | 1.000 | 20240411_March Payment Allocation by Client Report_ for RCL as originating attorney.pdf |
| 2024-04 | $146,613.99 | $29,508.79 | $29,322.80 | 1.006 | 20240509_April Payment Allocation by Client Report_ for RCL as originating attorney.pdf |
| 2024-05 | $226,479.37 | $50,647.15 | $45,295.87 | 1.118 | 20240614_May Payment Allocation by Client Report_ for RCL as originating attorney.pdf |
| 2024-06 | $93,691.00 | $18,790.22 | $18,738.20 | 1.003 | 20240712_Payment Allocation by Client Report_ for RCL as originating attorney June 2024.pdf |
| 2024-07 | $81,345.55 | $16,269.10 | $16,269.11 | 1.000 | 20240814_Payment Allocation by Client Report_ for RCL as originating attorney July 2024.pdf |
| 2024-08 | $71,519.41 | $14,303.88 | $14,303.88 | 1.000 | 20240913_Payment Allocation by Client Report_ for RCL as originating attorney August 2024.pdf |
| 2024-09 | $89,332.00 | $17,866.40 | $17,866.40 | 1.000 | 20241011_Payment Allocation by Client Report_ for RCL as originating attorney September 2024.pdf |
| 2024-10 | $1,285,598.78 | $261,419.87 | $257,119.76 | 1.017 | 20241108_Payment Allocation by Client Report_ for RCL October 2024.pdf |
| 2024-11 | $745,159.00 | $149,779.80 | $149,031.80 | 1.005 | 20241213_Payment Allocation by Client Report_ for RCL November 2024.pdf |
| 2024-12 | $101,873.54 | $20,374.69 | $20,374.71 | 1.000 | 20250109_Payment Allocation by Client Report_ for RCL Dec 2024.pdf |
| 2025-01 | $104,215.20 | $21,283.05 | $20,843.04 | 1.021 | 20250307_Payment Allocation by Client Report_ for RCL as originating attorney Jan 2025.pdf |
| 2025-02 | $123,365.77 | $25,033.15 | $24,673.15 | 1.015 | 20250313_Payment Allocation by Client Report_ for RCL as originating attorney Feb 2025.pdf |
| 2025-03 | $446,199.48 | $88,984.90 | $89,239.90 | 0.997 | 20250411_Payment Allocation by Client Report_ for RCL as originating attorney March 2025.pdf |
| 2025-04 | $127,713.70 | $25,542.73 | $25,542.74 | 1.000 | 20250517_Payment Allocation by Client Report_ for RCL as originating attorney April 2025.pdf |
| 2025-05 | $142,202.00 | $28,526.40 | $28,440.40 | 1.003 | 20250617_Payment Allocation by Client Report_ for RCL as originating attorney May 2025.pdf |
| 2025-06 | $104,682.44 | $20,936.48 | $20,936.49 | 1.000 | Payment Allocation by Client Report, for RCL as originating attorney June 2025.pdf |
| TOTAL | $8,607,872 | $1,731,898 | $1,721,574 | 1.009 | 21 monthly reports |
5. Implications
- Kills any "20% formula was aspirational / undefined / unenforced" defense. The formula was applied with mechanical precision for 21 consecutive months of defendant-produced reports. Mean ratio 1.009, standard deviation 0.025 — the arithmetic equivalent of a fingerprint.
- Provides Anchor B in the three-tier damages model: $1,731,898. This figure is independent of NGM-produced annual totals and rests only on the monthly PAR series.
- Reframes Finding #50. The suppressed July 2025 PAR's $40,768.39 fee-credit is consistent with the 21-month range; the evidentiary weight is the 8-month suppression, not any anomalous dollar value.
- 4 months still missing (Q3 2023 quarterly plus August and September 2025 monthlies). Discovery demand drafted at
output/DISCOVERY_DEMAND_AUG_SEPT_2025_REPORTS.md.
