# NATH ENTITY STRUCTURE RESEARCH

**Prepared:** 2026-04-18
**Case:** Litman v. Goldberg, Index No. 524343/2025 (NY Sup. Ct., Kings Cty.)
**Purpose:** Determine whether "Nath & Associates PLLC" and "Nath, Goldberg & Meyer" are the same legal entity, and identify the record owner of 112 S. West St., Alexandria, VA 22314.
**Method:** Public web sources only (SAM.gov-sourced contractor profile, USPTO TMSDR via third-party mirror, Alexandria GIS ArcGIS REST Real Estate Parcels FeatureServer, open web). SCC/DCRA search portals protected by cookie-consent gateways and OpenCorporates by CAPTCHA; corresponding records NOT independently retrieved via this pass.

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## §1 Bottom Line

1. **"Nath & Associates PLLC" is the LEGAL entity. "Nath, Goldberg & Meyer" is a TRADE NAME / brand** registered by that legal entity as a USPTO service mark. On USPTO Reg. No. 86149326 (NATH, GOLDBERG & MEYER) and Reg. No. 86149329 (NGM NATH, GOLDBERG & MEYER), both filed 12/20/2013 and maintained through Section 8 & 15 acceptance (09/18/2020), the sole listed owner is **Nath & Associates PLLC**. The brand "Nath, Goldberg & Meyer" therefore does NOT appear to be a separately-organized PLLC, PC, or partnership; every commercial use of the "NGM" name flows through Nath & Associates PLLC.
2. **Nath & Associates PLLC is not domiciled in Virginia.** The SAM.gov / HigherGov federal-contractor profile (UEI T3K3MDBJLJB8, CAGE 1U0Q1) lists it as a **District of Columbia** limited liability company, federally registered since 08/22/2001, formation date recorded as 05/23/1993 (matches Gary M. Nath's 1993 founding). It operates in Virginia from a leased office at 112 S. West St., Alexandria.
3. **Nath & Associates PLLC does NOT own 112 S. West St.** The Alexandria real estate assessment system records the owner as **GOLDTREE REALTY LLC** (primary) with **A2Z IP LLC** as secondary/co-owner, correspondence "ATTN: GARY M. NATH, ESQ." The firm pays rent to a Nath-family-controlled real estate holding entity, not to itself. Total assessed value: **$3,515,000** (land $764,460 + improvement $2,750,540; 4,247 sq ft; office/retail, historic designation, zone CD).
4. **Implication for Litman v. Goldberg:** Any "Transfer to Operating" sweep on NGM's trust account naming "Nath & Associates PLLC" is NOT a transfer to a separate legal person from the firm — they are the same entity. HOWEVER, any payment to "Goldtree Realty LLC" or "A2Z IP LLC" (or any entity controlled by Gary Nath, Judith Nath, or related family) is a **related-party transaction** worth investigating for rent-level, lease-term, and below/above-market analysis. The existence of "A2Z IP LLC" as a Nath-family entity sharing the building with an IP-adjacent name raises the possibility of parallel IP practice or docket-transfer vehicles and should be discovered.

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## §2 Entity Inventory

| # | Entity name | State | Status (as found) | Principal / contact address | Role | Evidence source |
|---|-------------|-------|-------------------|------------------------------|------|-----------------|
| 1 | **Nath & Associates PLLC** | District of Columbia (per SAM.gov federal profile) | Active federal registrant; last SAM update 07/15/2025 | 112 S. West St., Alexandria, VA 22314 (business address) | The LAW FIRM. Legal entity behind "Nath Law Group" (historical) and "Nath, Goldberg & Meyer" (current DBA). | HigherGov / SAM.gov UEI T3K3MDBJLJB8, CAGE 1U0Q1, NAICS 541110 / 541199; USPTO TM 86149326 & 86149329 owner |
| 2 | **Nath, Goldberg & Meyer** | NOT a legal entity — USPTO registered service mark | USPTO Section 8 & 15 accepted 09/18/2020; filed 12/20/2013 | Mark owned by Nath & Associates PLLC | Trade name / brand used on website, letterhead, filings, building signage | USPTO Serial 86149326; alter.com mirror; nathlaw.com copyright footer |
| 3 | **NGM NATH, GOLDBERG & MEYER** | USPTO service mark (composite) | Registered 12/20/2013 filing; same owner | Nath & Associates PLLC | Logo/brand mark | USPTO Serial 86149329 |
| 4 | **The Nath Law Group** | Former trade name / DBA | Superseded | 112 S. West St., Alexandria | Pre-rename brand; per nathlaw.com/gary-m-nath/ "(Formerly The Nath Law Group)" | nathlaw.com/gary-m-nath/ |
| 5 | **Goldtree Realty LLC** | Not resolved from public sources (likely OK or VA; Oklahoma OpenCorporates returns entity 3512215304 with Gary Nath as President/Secretary; ZoomInfo profile uses goldtreerealty.net domain; search results also reference a 2005 Virginia filing that was NOT independently confirmed via SCC in this pass) | Active (per Alexandria assessment rolls) | c/o Gary M. Nath, Esq., Alexandria VA 22314 | **Record title-holder of 112 S. West St.** (primary owner) | Alexandria GIS Real Estate Parcels FeatureServer, PID 074.01-02-02, account 10249000; ZoomInfo (Gary Nath = Pres/Sec); OpenCorporates US-OK listing |
| 6 | **A2Z IP LLC** | Likely Virginia LLC (Alexandria, VA; firm profile "founded 2014") | Active | P.O. Box 26057, Alexandria VA 22313; also listed as secondary owner at 112 S. West St. | IP-adjacent Nath-family entity; co-owner of 112 S. West St. on tax roll; operates an international trademark-management service per Clearway profile. Worth discovering as a possible parallel docket vehicle. | Alexandria GIS PID 074.01-02-02 (OWNERNAME2 = A2Z IP LLC); Clearway firm profile; Trademarkia A2Z IP service mark 86200282 |
| 7 | **Goldtree Realty P.B., LLC** | Florida | Status not pulled | Highland Beach, FL; Judith K. Nath listed as manager (CorporationWiki) | Florida affiliate (possible sister / residential holding vehicle); NOT the 112 S. West St. titleholder. Listed here only to show the Nath-family real estate holding pattern. | CorporationWiki Judith K. Nath profile |
| 8 | "Nath Companies" | Minnesota | Active | 900 American Blvd. E, Ste 300, Bloomington, MN | UNRELATED — owned by Mahendra & Asha Nath (hotels / Burger King); no evidence of connection to Alexandria law firm. Ruled out. | nathcompanies.com/about-us |

Key identifying numbers to memorize:
- **Nath & Associates PLLC**: UEI T3K3MDBJLJB8, CAGE 1U0Q1
- **112 S. West St. parcel**: Alexandria PID 074.01-02-02, account 10249000
- **Nath Goldberg & Meyer TM**: USPTO Serial 86149326 (word mark) and 86149329 (logo)
- **Nath & Associates PLLC Virginia SCC ID**: NOT RESOLVED FROM PUBLIC SOURCES in this pass (SCC CIS search returns a cookie-consent gateway and requires an interactive session). Would require formal SCC pull.
- **DC entity file number**: NOT RESOLVED (DC CorpOnline also gateway-protected). Would require formal DC filing search.
- **Goldtree Realty LLC VA SCC ID**: NOT RESOLVED (search results suggest a 2005 VA filing but SCC page not retrievable directly). Would require formal pull.

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## §3 Real Estate Trace — 112 S. West St., Alexandria, VA 22314

| Field | Value | Source |
|-------|-------|--------|
| Parcel ID (PID_GIS) | **074.01-02-02** | Alexandria GIS Real_Estate_Parcels FeatureServer |
| Account number | **10249000** | Same |
| Primary owner (OWN_NAME) | **GOLDTREE REALTY LLC** | Same |
| Primary owner mailing (OWN_ADD) | ATTN: GARY M. NATH, ESQ. | Same |
| Co-owner (OWNERNAME2) | **A2Z IP LLC** | Same |
| Co-owner mailing (OWN_ADD2) | 112 SOUTH WEST STREET | Same |
| Land use (LANDCODE / LANDDESC) | 487 — Office Buildings | Same |
| Zoning | CD | Same |
| Land area | 4,247 sq ft | Same |
| Land assessment (current year) | $764,460 | Same |
| Improvement assessment | $2,750,540 | Same |
| **Total assessment** | **$3,515,000** | Same |
| Historic designation | YES | Same |
| Flood zone | NO | Same |
| Census tract | 2019 | Same |
| Neighborhood | 886 | Same |
| LoopNet APN reference | 074.01-02-02 confirmed | LoopNet listing |

**Chain of title / deed book / last sale date / mortgage:** NOT RESOLVED from the Alexandria GIS feature (the INSTRUMENT field returned blank for this parcel in the GIS extract). The Alexandria Clerk of Circuit Court maintains deed records post-October 1993 in a subscription system; a formal title search is required to obtain the deed instrument number, prior owner, sale price, and any recorded mortgages or liens. The Goldtree VA branch filing referenced in one search result (11/04/2005) may be the acquisition anchor, but this is NOT CONFIRMED without the SCC and Clerk records.

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## §4 USPTO Footprint

| Footprint | What appears |
|-----------|---------------|
| Service marks owned by Nath & Associates PLLC | "NATH, GOLDBERG & MEYER" (Serial 86149326) and "NGM NATH, GOLDBERG & MEYER" (Serial 86149329), both filed 12/20/2013, IC 045 legal services, Section 8 & 15 accepted 09/18/2020 |
| Federal SAM.gov registrant | Nath & Associates PLLC — UEI T3K3MDBJLJB8 / CAGE 1U0Q1 — active since 08/22/2001, NAICS 541110 (Offices of Lawyers) + 541199 (All Other Legal Services) |
| USPTO correspondence address of record | The firm's USPTO customer-number mailings go to the 112 S. West St., Alexandria, VA 22314 address (per Yelp listing and Martha Long email signature; customer-number-level confirmation would require USPTO Patent Center lookup per customer number) |
| Gary M. Nath OED registration number | NOT RESOLVED in this pass (OED reading room URLs returned 404 / 403 without a session). Formal OED Reading Room query needed. |
| "A2Z IP" USPTO footprint | Owns its own service mark (Trademarkia Serial 86200282) — a separate USPTO filing from the NGM marks. Suggests A2Z IP LLC has its own docket activity distinct from Nath & Associates PLLC. |

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## §5 Implications for Litman v. Goldberg

### (a) "Turn-and-burn" template theory — does this help or hurt it?
- The fact that **Nath & Associates PLLC = Nath, Goldberg & Meyer** (same legal entity) means when a trust-account sweep is labeled "Transfer to Operating — Nath & Associates PLLC," this is an **internal transfer between two accounts of the same entity**, NOT a related-party distribution to a separate PLLC. That narrows one theory.
- BUT the far more important finding is the **real-estate related-party structure**: rent paid by NGM to Goldtree Realty LLC (and any co-tenant allocation to A2Z IP LLC) IS a related-party transfer to entities controlled by Gary Nath and/or Nath family members. Every month the firm sweeps operating funds to pay rent, it is sending cash to a Nath-family real estate holding LLC. If the rent was inflated, accelerated, or paid from client trust balances, this is a textbook trust-fund / fiduciary violation — AND an IRS related-party reporting issue.

### (b) Rent trace — was rent paid from funds attributable to Litman?
- Discovery request suggested: (i) the lease between NGM / Nath & Associates PLLC and Goldtree Realty LLC, with all amendments; (ii) all rent ledger entries 2020–present; (iii) the operating-account source ledger for each rent payment; (iv) any cross-entity management fees paid to A2Z IP LLC.
- If any rent payment is traceable upstream to client-trust sweeps on Litman-era matters (KFU, KSU, ME), that is a direct commercial benefit to Gary Nath personally — not just to the firm — and supports a §51 commercial-benefit showing.

### (c) Tax / IRS implications
- Rent from a law-firm PLLC to a commonly-controlled real estate LLC is a REPORTABLE RELATED-PARTY TRANSACTION. Nath & Associates PLLC's Form 1065 (if taxed as a partnership) or relevant entity return must disclose related-party transactions on Schedule K-1 and in disclosures under IRC §267 / §707(b). If rent was inflated, IRS may recharacterize excess as a distribution.
- Separately, any deduction taken by NGM for "professional services" actually paid to A2Z IP LLC would be a related-party deduction subject to substantiation.
- This is worth flagging for the tax-fraud referral track, but should NOT be overstated in the §51 case — the §51 claim rests on name use, not tax fraud. The tax angle is pressure / referral leverage, not an element of the claim.

### (d) "Joshua B. Goldberg" exposure
- The "& Meyer" / "Goldberg" partner names are purely branded trade-name components attached to a Nath-family PLLC. Goldberg is a name-partner in the brand but the real economic beneficiary of the building rent is the Nath family. This supports the narrative that Goldberg was installed as the face / signatory while Gary Nath retained the real assets (building, brand, holding LLCs).

### (e) Discovery additions suggested by these findings
1. Lease(s) between Nath & Associates PLLC / NGM and Goldtree Realty LLC, 2020–present.
2. All rent, expense, and management-fee payments from NGM/Nath & Associates PLLC to Goldtree Realty LLC and to A2Z IP LLC.
3. Operating agreements and member schedules for Goldtree Realty LLC and A2Z IP LLC (to identify all equity beneficiaries).
4. All USPTO correspondence filed under A2Z IP LLC customer number(s), to determine if any Litman-era clients were re-docketed there.
5. The original deed by which Goldtree Realty LLC took title to 112 S. West St. (Alexandria Circuit Court record post-1993), with any mortgage and any subsequent refinancing.
6. Judith K. Nath's role in the Nath-family holding structure (Goldtree Realty P.B., LLC of Florida and any VA affiliates).

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## §6 Citations

- HigherGov profile, Nath & Associates PLLC (SAM.gov-sourced): https://www.highergov.com/awardee/nath-associates-pllc-10021292/
- USPTO service-mark record NATH, GOLDBERG & MEYER (Serial 86149326) via Alter mirror: https://alter.com/trademarks/nath-goldberg-meyer-86149326
- USPTO service-mark record NGM NATH, GOLDBERG & MEYER (Serial 86149329) via Alter mirror: https://alter.com/trademarks/ngm-nath-goldberg-meyer-86149329
- Nath Goldberg Meyer firm site (entity/brand discussion): https://nathlaw.com/ ; https://nathlaw.com/about-us/ ; https://nathlaw.com/contact-us/ ; https://nathlaw.com/gary-m-nath/
- Bloomberg profile stub: https://www.bloomberg.com/profile/company/0736156D:US
- Alexandria GIS Real Estate Parcels FeatureServer (parcel 074.01-02-02): https://geoportal.alexandriava.gov/server/rest/services/Real_Estate_Parcels/FeatureServer/0
- Alexandria Real Estate Assessment Search portal (public interactive): https://realestate.alexandriava.gov/
- LoopNet property page 112 S West St (parcel ID confirmation): https://www.loopnet.com/property/112-s-west-st-alexandria-va-22314/51510-074.010202/
- Goldtree Realty / Gary Nath officer (ZoomInfo profile): https://www.zoominfo.com/p/Gary-Nath/4012212
- Goldtree Realty LLC — Oklahoma (OpenCorporates record; note: CAPTCHA-gated, header metadata only): https://opencorporates.com/companies/us_ok/3512215304
- Judith K. Nath — Goldtree Realty P.B., LLC (FL) manager: https://www.corporationwiki.com/Florida/Highland-Beach/judith-k-nath/36424288.aspx
- A2Z IP firm profile: https://clearwaylaw.com/firms/a2z-ip-exPqdBkj
- A2Z IP USPTO mark (Trademarkia): https://www.trademarkia.com/a2z-ip-86200282
- Virginia SCC Clerk's Information System (gateway — not individually retrievable via WebFetch in this pass): https://cis.scc.virginia.gov/EntitySearch/Index
- DC DCRA / DLCP CorpOnline (gateway — not individually retrievable via WebFetch in this pass): https://corponline.dlcp.dc.gov
- Nath Companies (Minnesota — UNRELATED, cited for exclusion): https://nathcompanies.com/about-us/

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## Open items requiring formal (non-web) pulls

1. **VA SCC entity record for Goldtree Realty LLC** — confirm VA branch filing date (search hit suggested 11/04/2005), registered agent, principal office, and manager/member listing.
2. **VA SCC foreign-registration record for Nath & Associates PLLC** — confirm whether the DC-formed PLLC is foreign-registered in VA (required for it to transact legal business from Alexandria).
3. **DC CorpOnline / DLCP record for Nath & Associates PLLC** — DC file number, formation date, governor/member identity (originally Gary M. Nath; current lineup).
4. **VA SCC entity record for A2Z IP LLC** — confirm VA formation date, registered agent, members, and relationship to Gary Nath / Nath family.
5. **Alexandria Clerk of Circuit Court deed record for parcel 074.01-02-02** — original Goldtree acquisition deed, consideration paid, any recorded mortgage or deed of trust, any subsequent refinance or assignment.
6. **USPTO OED registration records** for Gary M. Nath and Joshua B. Goldberg — attorney registration numbers, firm-of-record, correspondence address.
7. **USPTO customer-number lookup** — confirm all customer numbers associated with 112 S. West St. address and whether any customer number is held in the name of A2Z IP LLC rather than Nath & Associates PLLC.