# Nath-Family & NGM-Affiliated Entities Inventory

**Date:** 2026-04-18
**Case:** Litman v. Goldberg, NY Sup. Ct. 524343/2025
**Purpose:** Map every Nath/Goldberg/Meyer-surname or NGM-affiliated entity in the discovery corpus, with emphasis on real-estate / holding / landlord counterparties that could receive related-party rent sweeps from NGM's operating account.

Companion CSV: `output/NATH_FAMILY_ENTITIES.csv`

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## §1 Bottom Line

**Eleven distinct entity-like names** surfaced in the corpus, falling into three clusters: (1) **the NGM law-firm alias stack** — `Nath & Associates, PLLC` / `Nath, Goldberg & Meyer` / `The Nath Law Group` — which are all d/b/a variants of the same DC PLLC (confirmed by the 4/11/2024 bank-wire BNF field: *"NATH & ASSOCIATES PLLC DBA THE NATH LAW GROUP 112 S WEST ST ALEXANDRIA VA"*); (2) **two confirmed related-party landlord LLCs co-owning 112 S. West Street**: `Goldtree Realty, LLC` (Maryland) and `A2Z IP, LLC` (Virginia), both with Goldberg + Meyer + Gary Nath as members; plus a **third, distinct** `Goldtree Realty P.B., LLC` that surfaces only as trademark assignee of the GOLDTREE mark (U.S. Reg. 2,774,479) and needs verification; (3) individual/historical entities (`Litman Law Offices, Ltd.`, `Lakeside Brooklyn LLC`, `Shadow Six Racing` / Ryan D. Goldberg, `Safian B. Goldberg`).

**Answer to uncle's landlord hypothesis — YES:** Goldtree Realty LLC and A2Z IP LLC are the self-dealing landlord candidates. NGM journal entries under docket 37309 explicitly record *"Rent for May 2020 pd … 37309 1242 - Nath & Associates PLLC/Nath, 36,601.00"* (`output/JBG_JOURNAL_ENTRIES.csv`). Rent of $36,601/month leaves NGM operating → 112 S. West Street → Goldtree/A2Z, whose members are Goldberg, Meyer, and Gary Nath. Neither Goldtree nor A2Z appears by name in `All_Transfers_to_Nath_NGM__2020_2025_.csv`, i.e., the trust ledgers book the disbursement only as an intra-"Nath" transfer under docket 37309. The actual landlord leg is hidden inside the BoA Operating 2417 account, which has never been produced.

**Nath & Associates PLLC vs. NGM:** They are the **same legal entity** — NGM is a d/b/a. They appear side-by-side in the same wire/KSU letters precisely because firm is using all three names together. *No* document in the corpus treats them as separate entities.

**Goldberg-personal holding entity:** None found under a "JBG Holdings" / "Goldberg Properties" / "Goldberg LLC" name. Goldberg's real-estate exposure surfaces only through his membership in Goldtree and A2Z, plus possibly through `Goldtree Realty P.B., LLC` (requires verification). His Brooklyn home doubles as an NGM satellite (Ilirian Durri works from that address).

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## §2 Entity Table

| # | Entity Name | Type | Email Domain | First Seen | Last Seen | Count | Sample Bates |
|---|-------------|------|--------------|------------|-----------|-------|--------------|
| 1 | Nath & Associates, PLLC | Law firm (DC entity) | nathlaw.com | 2019-09-24 | 2026-04-11 | thousands (ledgers + emails) | LITMAN004080; LITMAN013073 |
| 2 | Nath, Goldberg & Meyer (NGM) | d/b/a of #1 | nathlaw.com | 2019-09-24 | 2026-04-11 | thousands | LITMAN002001; C2051472_ND0000195619 |
| 3 | The Nath Law Group | d/b/a of #1 | nathlaw.com | 1993-05-01 | 2025-05-27 | many | C2051472_ND0000195619 (bank wire); C2051472_ND0000218459 (KSU ltr 5/27/2025) |
| 4 | **Goldtree Realty, LLC** | **Real estate — Maryland LLC — LANDLORD** | — | 2022-10-28 (AAA demand) | 2024-02-27 (trademark invoice) | 46 in LITMAN004080 | LITMAN004080 |
| 5 | Goldtree Realty P.B., LLC | Real estate — LLC — trademark owner | — | 2024-02-27 | 2024-02-27 | 8+ | C2051472_ND0000264651; C2051472_ND0000216171 |
| 6 | **A2Z IP, LLC** | **Real estate — Virginia LLC — LANDLORD** | — | 2022-10-28 (AAA demand) | 2023-06-14 (Award) | many in LITMAN004080 et al. | LITMAN004080; LITMAN003931; LITMAN005147 |
| 7 | Nath Trust Account 23 | Internal bank-account label | — | 2025-05-30 | 2025-05-30 | ~10 (single-day ledger entry) | C2051472_ND0000182321 |
| 8 | Litman Law Offices, Ltd. (LLO) | Historical pre-merger firm; now an NGM-owned trademark | 4patent.com (historical) / litmanlaw.com (spam/solicitations) | pre-2020 | 2023-08-29 | hundreds | LITMAN004080; C2051472_ND0000046893 |
| 9 | Lakeside Brooklyn LLC | Real estate (NY LLC) — Litman's personal rent | — | 2021-02-03 | 2021-09-23 | 2 (RL personal check register) | P648; RL_007462 |
| 10 | Shadow Six Racing (Ryan D. Goldberg) | Goldberg family business / client | shadowsixracing.com | 2020-06-16 | 2024-06-19 | 9 trust txns + 1 email | Client #139224; 32807.02U abandonment |
| 11 | Safian B. Goldberg | Individual — possibly Goldberg family | — | unknown | unknown | 1 (Nicola Pizza TSDR) | Finding #73 |

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## §3 Focus on "Nath & Associates, PLLC"

- **Every trust-to-operating transfer** in `output/TURN_AND_BURN_kfu_nath_transfers.csv`, `Nath_Payments_2020_to_2025.csv`, `All_Transfers_to_Nath_NGM__2020_2025_.csv`, `Q1_2026_trust_transfers.csv`, and the entire `JBG_JOURNAL_ENTRIES.csv` books the recipient as **"Nath & Associates PLLC"** (sometimes written "Nath Associates PLLC" or "Nath & A…PLLC/Nath").
- **Wire receipts** show the banking identity plainly: *"ORG BK: NATH & ASSOCIATES PLLC"* → *"BNF: NATH & ASSOCIATES PLLC DBA THE NATH LAW GROUP 112 S WEST ST ALEXANDRIA VA"* (C2051472_ND0000195619, 4/11/2024).
- **Formal letters** to clients explicitly stack the d/b/a chain: the 5/27/2025 KSU letter reads *"Nath & Associates, PLLC, d.b.a. The Nath Law Group, d.b.a. Nath, Goldberg & Meyer"* (C2051472_ND0000218459 / C2051472_ND0000181722).
- **No document in the corpus distinguishes Nath & Associates PLLC from NGM as separate legal persons.** They are the same DC PLLC operating under different brands. Alexandria office at 112 S. West St, VA 22314; DC office at 1030 15th St NW Washington 20005.
- **Holds the LITMAN LAW OFFICES, LTD. federal trademark** (SN 74440111, Reg #1861297) — Goldberg's own entity owns a trademark consisting of Litman's personal name.
- **Received the $24,495.15 Freedom Bank 'Close Account' wire on 7/22/2025** — sent to *"Nath and Associates at BK AMER NYC"* (Finding #101 / `project_freedom_bank.md`).

**Conclusion:** Nath & Associates PLLC is not a separate Nath-family entity; it *is* NGM. The "Nath" naming is a vestige of Gary Nath's founding of the firm, which predates Goldberg/Meyer/Litman. However, Gary Nath retired from the firm (per the Wayback capture) and may retain LLC membership through the separate real-estate entities (Goldtree + A2Z).

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## §4 Real Estate Candidates — The Landlord Stack

### (a) Goldtree Realty, LLC — PRIMARY LANDLORD
- **Jurisdiction:** Maryland LLC, qualified to do business in Virginia.
- **Members:** Joshua B. Goldberg, Jerry Meyer, and Gary Nath (per AAA Arbitration Demand LITMAN004080 ¶¶15–20).
- **Function:** Co-owner with A2Z of 112 S. West Street, Alexandria, VA — the NGM office building.
- **Named AAA respondent** (10/28/2022) on theory that Goldberg/Meyer "bind their personal affiliates—Goldtree Realty LLC and A2Z IP, LLC—to perform" under the Combination Agreement; dropped before the 6/14/2023 Award.
- **Not a named transfer counterparty in trust ledgers** — rent disbursements are recorded inside NGM's books as intra-firm journal entries ("37309 1242 - Nath & Associates PLLC/Nath, 36,601.00", `JBG_JOURNAL_ENTRIES.csv`).
- **Evidence of rent:** $36,601/month under docket 37309 (paid from PPP loan proceeds in trust in May–June 2020; pattern consistent throughout corpus).

### (b) A2Z IP, LLC — CO-LANDLORD
- **Jurisdiction:** Virginia LLC.
- **Members:** Joshua B. Goldberg, Jerry Meyer, Gary Nath — "formed by Meyer and Goldberg to acquire an interest in the real property owned by Goldtree" (LITMAN004080 ¶19).
- **Function:** Co-owner of 112 S. West Street with Goldtree.
- Named AAA respondent; arbitrator denied dismissal motion initially (merits question); ultimately dismissed as non-contracting-party.
- **No email domain** — no @a2zip.com in the corpus; never appears as email sender/recipient.

### (c) Goldtree Realty P.B., LLC — TRADEMARK ASSIGNEE (distinct name)
- Appears only in Firm-Wide Payment Allocation reports (C2051472_ND0000264651, C2051472_ND0000216171) as assignee of **U.S. Trademark Registration No. 2,774,479** (mark: GOLDTREE), under docket **60764**, matter client **2801**.
- **"P.B." unresolved** — could be "Potomac-Bethesda," "Partner-Branded," a property-specific sub-LLC, or simply a scrivener artifact. Could also be an entirely different Goldtree-branded business (e.g., a product/cosmetic company named GOLDTREE whose registration NGM prosecutes).
- **REQUIRES VERIFICATION:** Maryland SOS search for any registered "Goldtree" entity, USPTO TSDR owner-of-record for 2,774,479.

### (d) Candidates that did NOT surface (i.e., ruled out by this scan)
No results for: "Nath Realty," "Nath Properties," "Nath Holdings," "Nath Capital," "Nath Management," "Nath Enterprises," "Nath Investments," "Goldberg Properties," "Goldberg Realty," "JBG Holdings," "JBG Realty," "Meyer Properties," "112 West Holdings," "West Street LLC," "Alexandria Patent Building," "Old Town Office Holdings." The NGM-affiliated real-estate footprint appears to be **only** the Goldtree + A2Z pair.

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## §5 Ambiguities / Unresolved

1. **"Goldtree Realty P.B., LLC"** vs. "Goldtree Realty, LLC" — are these the same entity with a scrivener variation, or separate LLCs? The "P.B." suffix in the trademark-assignee records could just be a different registered name for Goldberg/Meyer's real-estate vehicle, or a separate Goldtree-branded client of NGM. Needs MD/VA SOS check.
2. **"Nath Trust Account 23"** — internal bank-account label appearing only in one 5/30/2025 ledger entry ("Return funds that should not have been transferred to t23"). Not a separate legal entity; appears to be a numbered sub-ledger under the master NGM trust account.
3. **"Litman Law Offices, Ltd."** surfaces in 2023 emails from `rlitman@litmanlaw.com` (spam solicitations from Elliott Hill at TheBankNerd, Mary J. Harper, etc.) — suggesting the litmanlaw.com domain was still active and receiving business solicitations in August 2023, even though the mark itself was transferred to NGM under the Combination Agreement. This is consistent with the "mark transfer ≠ personal-name license" theory but also suggests that Goldberg's firm continued operating a `litmanlaw.com` domain for some period.
4. **Safian B. Goldberg** — identity unverified; possibly Joshua's mother/wife; only appears once in a TSDR record.
5. **Lakeside Brooklyn LLC** — recipient of ~$31K semi-annual checks from Litman's personal account. Could be Litman's personal landlord at a Brooklyn property, a Goldberg-connected entity, or unrelated. Not an NGM trust-transfer counterparty.
6. **Gary Nath's post-separation entity** — we know he is "Retired" on the website, and still holds USPTO Reg. 26965 with the address "112 S. West Street (THE NATH LAW GROUP)." No separate "Gary Nath PLLC" or "Nath Patent Group" surfaced, which is consistent with him retaining ownership in the real-estate LLCs (Goldtree/A2Z) rather than running a separate firm.
7. **BoA Operating 2417** — the 2024 wire confirms NGM's operating account number is `003926172417` at Bank of America. *This* account is where rent to Goldtree/A2Z is actually paid out; complete transaction history for 2417 has **never been produced** and is the single most important subpoena target for uncle's hypothesis.

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## §6 Next Investigative Steps

1. **Subpoena BoA Operating Account 2417** — complete 2020–2025 transaction history. All outgoing rent/distributions to Goldtree, A2Z, Goldtree P.B., Lakeside Brooklyn, or any other related-party entity are in this account.
2. **Maryland SDAT search** for Goldtree Realty LLC and Goldtree Realty P.B., LLC — confirm members, registered agents, formation dates, and whether they are distinct entities.
3. **Virginia SCC search** for A2Z IP, LLC — confirm members and current status.
4. **NY DOS search** for Lakeside Brooklyn LLC — identify members to determine if Goldberg-connected.
5. **Subpoena Goldtree/A2Z bank accounts** directly — once receiving rent from NGM, they may distribute to Goldberg and Meyer as members.
6. **USPTO TSDR owner-of-record** for Reg. 2,774,479 (GOLDTREE mark) — confirm whether Goldtree Realty P.B., LLC is the same entity as Goldtree Realty, LLC.

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*Sources scanned: `discovery_production/DATA/LITMAN_EMAIL_PRODUCTION.dat` (276,899 rows); `discovery_production/TEXT/*.txt` (including Arbitration Demand LITMAN004080 with 46 Goldtree/A2Z references); `output/attachment_text/*.txt` (10,753 attachment text files); `output/TURN_AND_BURN_kfu_nath_transfers.csv`; `output/Q1_2026_trust_transfers.csv`; `output/JBG_JOURNAL_ENTRIES.csv`; `evidence/aaa_lawsuit_package_20250728/MISC/All_Transfers_to_Nath_NGM__2020_2025_.csv`. Memory citations: `project_assets_and_leverage.md`, `project_ngm_personnel.md`, `project_freedom_bank.md`. Pre-existing memo reused: `output/GOLDBERG_CONNECTED_ENTITIES_INVESTIGATION.md`.*