DEBTOR’S APPLICATION FOR AN ORDER, ON AN INTERIM AND …

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1 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A. 3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 TELEPHONE (305) 358-6363 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA Miami Division www.flsb.uscourts.gov In re: MIAMI INTERNATIONAL MEDICAL CENTER, LLC 1 Case No. 18-12741-LMI d/b/a THE MIAMI MEDICAL CENTER, Chapter 11 Debtor. / DEBTOR’S APPLICATION FOR AN ORDER, ON AN INTERIM AND FINAL BASIS, AUTHORIZING THE EMPLOYMENT OF BARRY E. MUKAMAL, CPA AND KAPILAMUKAMAL AS ACCOUNTANTS NUNC PRO TUNC TO PETITION DATE (Expedited Hearing Requested - preferably on March 19 th along with other matters pending) Miami International Medical Center, LLC d/b/a The Miami Medical Center (the Debtor”), by and through undersigned counsel, hereby submits this application (the Application”) seeking entry of an order of the Court on an interim and final basis, pursuant to §§327(a) and 328(a) of Title 11 of the United States Code, Rules 2014(a) and 2016 and Rules 2014-1 and 2016-1 of the Local Rules for the United States Bankruptcy Court for the Southern District of Florida, authorizing the employment and retention of Barry E. Mukamal, CPA and KapilaMukamal, Certified Public Accountants (collectively, “KM”) as accountants for the Debtor, nunc pro tunc to the commencement of this chapter 11 case, March 9, 2018. In support of the Application, the Debtor respectfully represents as follows: I. Jurisdiction and Venue 1. This Court has jurisdiction over this Motion pursuant to 28 U.S.C. §§ 157 and 1334. This is a core proceeding pursuant to 28 U.S.C. § 157. 2. Venue is proper in this District pursuant to 28 U.S.C. §§ 1408 and 1409. 1 The Debtor’s current mailing address is 5959 NW 7 St, Miami, FL 33126 and its EIN ends 4362. Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 1 of 23

Transcript of DEBTOR’S APPLICATION FOR AN ORDER, ON AN INTERIM AND …

Page 1: DEBTOR’S APPLICATION FOR AN ORDER, ON AN INTERIM AND …

1 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA

Miami Division www.flsb.uscourts.gov

In re: MIAMI INTERNATIONAL MEDICAL CENTER, LLC1 Case No. 18-12741-LMI d/b/a THE MIAMI MEDICAL CENTER, Chapter 11 Debtor. /

DEBTOR’S APPLICATION FOR AN ORDER, ON AN INTERIM AND FINAL BASIS, AUTHORIZING THE EMPLOYMENT OF BARRY E. MUKAMAL, CPA AND

KAPILAMUKAMAL AS ACCOUNTANTS NUNC PRO TUNC TO PETITION DATE

(Expedited Hearing Requested - preferably on March 19th

along with other matters pending)

Miami International Medical Center, LLC d/b/a The Miami Medical Center (the

“Debtor”), by and through undersigned counsel, hereby submits this application (the

“Application”) seeking entry of an order of the Court on an interim and final basis, pursuant to

§§327(a) and 328(a) of Title 11 of the United States Code, Rules 2014(a) and 2016 and Rules

2014-1 and 2016-1 of the Local Rules for the United States Bankruptcy Court for the Southern

District of Florida, authorizing the employment and retention of Barry E. Mukamal, CPA and

KapilaMukamal, Certified Public Accountants (collectively, “KM”) as accountants for the

Debtor, nunc pro tunc to the commencement of this chapter 11 case, March 9, 2018. In support

of the Application, the Debtor respectfully represents as follows:

I. Jurisdiction and Venue

1. This Court has jurisdiction over this Motion pursuant to 28 U.S.C. §§ 157 and

1334. This is a core proceeding pursuant to 28 U.S.C. § 157.

2. Venue is proper in this District pursuant to 28 U.S.C. §§ 1408 and 1409.

1The Debtor’s current mailing address is 5959 NW 7 St, Miami, FL 33126 and its EIN ends 4362.

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 1 of 23

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2 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

3. The bases for the relief requested herein are sections 327(a), 328(a) and 330 of

title 11 of the United States Code (the “Bankruptcy Code”), Rules 2014(a) and 2016 of the

Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”) and Rule 2014-1 and 2016-1

of the Local Rules for the United States Bankruptcy Court for the Southern District of Florida

(the “Local Rules”).

II. Background

4. On March 9, 2018 (the “Petition Date”), the Debtor filed a voluntary petition

under Chapter 11 of the United States Bankruptcy Code.

5. The Debtor is operating its business and managing its affairs as a debtor in

possession pursuant to 11 U.S.C. §§ 1107(a) and 1108.

6. The Debtor is a regional acute care hospital that provided a limited suite of

medical services from its opening in February 2016 until it voluntarily requested conversion of

its operating license to inactive status from the State of Florida Agency for Health Care

Administration (AHCA) in October 2017. Since its shutdown in October 2017, the Debtor has

not had any patients under its care.

7. No trustee, examiner, or statutory committee has been appointed.

III. Relief Requested

8. The Debtor desires to employ KM as accountants in this Chapter 11 case. It is

essential that the Debtor employ accountants to assist it in tax compliance filings and other

financial matters. The Debtor has selected KM because of its extensive experience and expertise

in bankruptcy and related matters.

9. The Debtor seeks to employ KM to render the following professional services to

the Debtor:

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 2 of 23

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3 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

a) Preparing or reviewing the monthly operating reports required by the

bankruptcy court, as requested by Debtor;

b) Preparing or reviewing the financial budgets, projections, project cost and

profitability estimates, as requested by Debtor;

c) Providing assistance in developing or reviewing plans of reorganization or

disclosure statements, including tax ramifications, as requested by Debtor;

d) Other bankruptcy related issues to facilitate a Plan of Reorganization, as

requested by Debtor;

e) Tax compliance filings and matters, as requested by Debtor; and

f) Review and analyze the reporting of any DIP financing arrangements and

budgets, as requested by Debtor.

10. The Debtor is also seeking, by separate applications, to engage the following

accounting firms in this case as follows:

a) Alex Binelo is the CPA and Morrison, Brown, Agriz &Farra, LLC to

perform the limited function of preparing the 2017 Independent Audit.

b) Kevin E. Cook, CPA and BKD, LLP to prepare the Debtor’s IRS Form

1065 and related schedule K-1’s.

11. To the best of the Debtor’s knowledge, the partners, accountants and associates of

KM do not have any connection with, or any interest adverse to, the Debtor, its creditors, or any

other party in interest, or its respective attorneys and accountants, except as set forth in the

Declaration of Barry E. Mukamal, CPA (the “Declaration2”) attached hereto as Exhibit A.

2 Dated January 5, 2016, and made in connection with the 2016 chapter 11 proceedings.

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 3 of 23

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4 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

12. Based upon the Declaration, the Debtor submits that KM is a “disinterested

person” as such term in defined in Bankruptcy Code section 101(14), as modified by Bankruptcy

Code 1107(b).

13. KM intends to apply to the Court for allowances of compensation and

reimbursement of out-of-pocket expenses incurred after the Petition Date in connection with this

Chapter 11 case on an hourly basis, subject to Court approval and in accordance with the

applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, the

guidelines established by the United States Trustee for the Southern District of Florida (the

“Guidelines”) and any further orders of this Court.

14. KM received a retainer from the Debtor in the amount of $15,000 on February 16,

2018 (the “Advance”), which was deposited into the trust account of KM. Prior to the Petition

Date, KM applied the Advance toward payment of its prepetition fees and expenses incurred by

KM. On the Petition Date, KM possessed $12,449.80 as a post-petition retainer.

15. Pursuant to Local Rule 2014-1(A), a copy of the executed Legal Representation

Agreement is attached as Exhibit B.

Basis for Relief Requested

16. Pursuant to this Application, the Debtor seeks entry of an order authorizing the

employment and retention of KM as accountants for the Debtor effective as of the Petition Date,

pursuant to Bankruptcy Code sections 327(a) and 330, Bankruptcy Rules 2014(a) and 2016 and

Local Rules 2014-1 and 2016-1. Pursuant to Bankruptcy Code section 328(a), the Debtor further

requests that the Court approve the retention of KM under a general retainer, as its accountants,

in accordance with KM’s normal hourly rates in effect at the time services are rendered and

normal reimbursement policies.

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 4 of 23

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5 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

Authority for Relief Requested

17. The Debtor seeks retention of KM as its accountants pursuant to Bankruptcy Code

section 327(a), which provides that a debtor, subject to Court approval:

[M]ay employ one or more attorneys, accountants, appraisers, auctioneers, or other professional persons, that do not hold or represent an interest adverse to the estate, and that are disinterested persons, to represent or assist the [debtor] in carrying out the [debtor]’s duties under this title.

11 U.S.C. § 327(a).

18. The Debtor seeks retention of KM under a general retainer pursuant to

Bankruptcy Code section 328(a), which provides that a debtor, subject to Court approval:

[May] employ or authorize the employment of a professional person under section 327 or 1103 of this title, as the case may be, on any reasonable terms and conditions of employment, including on a retainer, on an hourly basis, on a fixed or percentage fee basis, or on a contingent fee basis.

11 U.S.C. § 328(a)

19. Bankruptcy Rule 2014(a) requires that an application for retention include:

[S]pecific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant’s knowledge, all of the [firm’s] connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States trustee, or any person employed in the office of the United States trustee.

Fed. R. Bankr. P. 2014.

20. The Debtor submits that for all the reasons stated above and in the Declaration,

the retention of KM as accountants to the Debtor is warranted. Further, as stated in the

Declaration, KM is a “disinterested person” within the meaning of Bankruptcy Code section

101(14), as required by Bankruptcy Code section 327(a), and does not hold or represent an

interest adverse to the Debtor’s estate and has no connection to the Debtor, its creditors or its

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6 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

related parties except as may be disclosed in the Declaration. Accordingly, the retention of KM

as accountants to the Debtor should be approved.

21. Moreover, delay in obtaining approval of KM’s retention until a final hearing is

scheduled will cause immediate and irreparable harm to the Debtor inasmuch as the Debtor must

have W-2s, 1099s and K-1s timely prepared and delivered. As such, the Debtor seeks entry of an

order, on an interim basis, approving the retention of KM and scheduling a final hearing to

consider the Application.

WHEREFORE, the Debtor respectfully requests entry of an order in the form attached

hereto as Exhibit C (i) authorizing the employment and retention of Barry E. Mukamal, CPA

and KapilaMukamal, Certified Public Accountants, as accountants to the Debtor in this chapter

11 case, nunc pro tunc to the Petition Date, on a general retainer, pursuant to 11 U.S.C. §§ 327,

328 and 330; (ii) scheduling a final hearing on the Application; and (iii) granting such other and

further relief as the Court deems just and proper.

Dated: March 13, 2018.

s/ Peter D. Russin Peter D. Russin, Esquire Florida Bar No. 765902 [email protected] Daniel N. Gonzalez, Esquire Florida Bar No. 592749 [email protected] MELAND RUSSIN & BUDWICK, P.A. 3200 Southeast Financial Center 200 South Biscayne Boulevard Miami, Florida 33131 Telephone: (305) 358-6363 Telecopy: (305) 358-1221 Proposed Attorneys for Debtor

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 6 of 23

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7 LAW OFFICES OF MELAND RUSSIN & BUDWICK, P.A.

3200 SOUTHEAST FINANCIAL CENTER, 200 SOUTH BISCAYNE BOULEVARD, MIAMI, FLORIDA 33131 • TELEPHONE (305) 358-6363

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing was served on

March 13, 2018, via the Court’s Notice of Electronic Filing on those parties listed on the

attached Exhibit 1.

s/ Peter D. Russin Peter D. Russin, Esquire

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 7 of 23

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EXHIBIT A

UNITED STATES BANKRUPTCY COURT

SOUTHERN DISTRICT OF FLORIDA

Miami Division

vAvw.flsb.uscourts.gov

In re:

1 Case No. 18- 12741-LMi

Chapter 1 1MIAMI INTERNATIONAL MEDICAL CENTER, LLC

d/b/a THE MIAMI MEDICAL CENTER,

Debtor.

AFFIDAVIT OF ACCOUNTANT

)STATE OF FLORIDA

)COUNTY OF BROWARD

Barry E. Mukamal, being duly sworn, states:

I am a duly licensed certified public accountant in the state of Florida and a1.

partner in the independent public accounting firm of KapilaMukamal ("AM"), 1000 South

Federal Highway, Suite 200, Fort Lauderdale, FL 33316. I am familiar with the matters set forth

herein and make this affidavit in support of the application for approval of KM as accountants

for the Debtor.

2. I am a founding partner of KM, together with Soneet R. Kapila.

The Debtor has requested KM to represent it for the reasons stated in the said3.

application.

4. While employed by the Debtor, KM will not represent any other entity having an

adverse interest in connection with the case and we are disinterested persons as required by 1 1

U.S.C. § 327(a). To the best of my knowledge, KM does not have nor has it had any connection

with the Debtor, its affiliates, creditors and any of their attorneys or accountants in matters

'The Debtor's current mailing address is 5959 NW 7 St, Miami, FL 33 126 and its EIN ends 4362.

1

EXHIBIT A

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 8 of 23

ltannenbaum
Typewritten Text
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related to this case or with any person employed in the office of the U.S. Trustee, as required by

Fed.R.Bankr.P. 2014 except as set forth below.

5. Barry E. Mukamal is a member of the Chapter 7 Panel of Trustees in the Southern

District of Florida. Soneet R. Kapila, a partner of the accounting firm of KM, is also a member

of the Chapter 7 Panel of Trustees in the Southern District of Florida. Should I or the firm

become notified of any conflicts asserted by a party with which the firm has a relationship, I will

notify this Court immediately.

As part of its practice, KM appears in cases, proceedings, and transactions

involving many different creditors, shareholders, attorneys, accountants, financial consultants,

investment bankers, and other entities, some of which may be or may represent claimants and

6.

parties in interest in this case. KM has a widespread practice in insolvency and bankruptcy

matters and I and the Firm participate in numerous cases in both the federal and state courts

involving different professionals, including attorneys, accountants and financial consultants.

Some of the professionals may represent parties-in-interest in this case. However, I am not

advising any such entity and/or professional in connection with this Chapter 7 proceeding nor do

I have a relationship with any such entity or professional which is adverse to the Debtor, its

creditors or the estate.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

2

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 9 of 23

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KM is otherwise well-qualified to serve as accountants for the Debtor for the7.

KM has been retained as accountants and financial consultants to renderpurpose required.

professional services to trustees, debtors, creditors, creditors' committees and others in numerous

bankruptcy matters. Barry E. Mukamal is a CPA, CFE and CFF. He is also Accredited in

Business Valuation (ABV) and a Personal Financial Specialist (PFS).

FURTHER AFFIANT SAYETH NAUGHT.

V

Barry E. Mpkafhal, C.P.A.

Sworn to and Subscribed before me on

JULIET ZAMORAFebruary 20, 2018.MY COMMISSION II PP244165

EXPIRES: June 24, 2019

Notary Public/State of Florida

3

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 10 of 23

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KapUa/MukamalCPAs, Forensic and insolvency Advisors

January 30, 2018

Mr. Jeffrey S. Mason,

Chief Administrative OfficerMiami International Medical Center, LLC

c/o Meland Rusin Budwick

3200 Southeast Financial Center

200 South Biscayne Blvd.Miami, FL 33131

Re: Miami International Medical Center, LLC ("Client")

Dear Mr. Mason:

This letter constitutes a retainer agreement ("Agreement") between Meland Rusin

Budwick ("Counsel"), as counsel for Miami International Medical Center, LLC ("Client", or

"Debtor") and KapilaMukamal, LLP ("KM"), Certified Public Accountants as financial

advisors to the Debtor under which we will provide such litigation support and bankruptcy

consulting services as you may require in connection with the above-mentionedbankruptcy.

We understand that you have authority to retain KM to work under the direction of your

management and legal counsel and that we will be reporting directly to you and yourCounsel. Our work contemplates financial services of a character and quality that will be

a necessary to your operations and potentially as a debtor in possession.

We will be retained as consultants only; however, we understand and accept that we maybe requested to furnish judicial testimony. You or your attorney will advise us, withsufficient notice, of the work to be performed by us and the requirement for appearance

in court. Any written reports or other documents, which we may prepare, are to be usedonly for the purpose of this Litigation and may not be published or used or disseminatedin whole or in part for any other purpose without our prior express written consent.

SunTrust International Center1 SE 3rd Avenue, Suite 2150

Miami, Florida 33131P 786-517-5771 F 786-517-5772

Kaplia Building1000 South Federal Highway, Suite 200Fort Lauderdale, Florida 33316P 954-761-1011 F 954-761-1033

KfM

www.K3pUaMukamal.com

Affiliated Office In London, England

EXHIBIT B

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 11 of 23

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Mr. Jeffrey S. Mason

January 30, 2018

Page 2 of 7

SCOPE OF SERVICES

Generally, the professional services we contemplate providing may include:

Preparing or reviewing the monthly operating reports required by the

bankruptcy court, as requested by Debtor.

Preparing or reviewing the financial budgets, projections, project cost and

profitability estimates, as requested by Debtor.

Providing assistance in developing or reviewing plans of reorganization or

disclosure statements, including tax ramifications, as requested by Debtor.

Other bankruptcy related issues to facilitate a Plan of Reorganization, as

requested by Debtor.

Tax compliance filings and matters, as requested by Debtor.

Review and analyze the reporting of cash collateral and any DIP financing

arrangements and budgets, as requested by Debtor.

1.

2.

3.

4.

5.

6.

LIMITATION OF SCOPE

We have not been engaged to, and will not perform any attest procedures or an audit, the

objection of which is the expression of an opinion on any historical financial statements

of Client or any elements, accounts or items of such financial statements. Accordingly,

we will not express such an opinion. Furthermore, it should be recognized that because

an audit of financial statements entails a risk that material errors, irregularities, or illegal

acts, including fraud or defalcation, may exist and not be detected, there is little likelihood

of their discovery in an engagement such as this.

Our procedures will be performed using primarily records produced by Miami International

Medical Centers or parties contracted to provide financial information. We will rely on

these records and will not perform any procedures to test debtor's accounting system or

the controls surrounding it, and, accordingly, we will not express any opinion on theeffectiveness or reliability of the system or the controls surrounding it.

FEES

We will submit monthly bills to you, payable upon receipt, which will be based on our

standard hourly rates for this type of consulting plus out-of-pocket expenses that may beincurred on your behalf. At present, our rates vary from $150 per hour to $570 per hour,depending on the level and skill of the professional assigned. Litigation events are

Kapila/MukamalCPAs, Forensic and Insolvency Advisors

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 12 of 23

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Mr. Jeffrey S. Mason

January 30, 2018

Page 3 of 7

uncertain and may span an extended period of time. Therefore, by agreeing to this

retainer, you agree to pay our fees at our standard rates in force at any future date.

From time to time, KM may give Client and Counsel an estimate of fees and expenses

relating to this matter. Such estimates are subject to many unknown and uncontrollablevariables. As such, estimates are projections at a particular point in time. Estimates may

change as KM moves forward, and estimates are not an agreed upon fixed fee. It is

agreed that any fee estimates KM provides to Law Firm will be promptly forwarded to

Client, and that KM may communicate directly with Client regarding billing and other

administrative matters.

Our customary practice in litigation consulting engagements is to receive a retainer of

fifteen thousand ($15,000.00) dollars. We will hold this retainer and apply it to the finalbill for this engagement. We reserve the right to request an additional retainer prior to

providing judicial testimony and the trial phase of the litigation.

We understand that our post-petition fees are subject to filing fee applications and

approval of the bankruptcy court should Client file for bankruptcy.

In the event that you disagree with or question any amount due under an invoice, you

agree that you shall communicate such disagreement to us, in writing, within thirty (30)

days of the invoice date. Any claim not made within that period shall be deemed waived.

Our fee is not contingent upon the final results and we do not warrant or predict results

or final developments in this matter.

By executing this agreement, Client acknowledges that uncertainty exists concerning the

outcome of this matter and that our firm has made no guarantees as to the disposition of

any phase of this matter. All representations and expressions relative to the outcome of

this matter are only expressions of our firm's opinion and do not constitute guarantees.

Our Federal Tax Identification number is 46-5394135. You should use this number in

filings concerning the reporting of fees paid to our firm.

THIRD-PARTY PROCEEDING

Unless expressly provided for, our services do not include giving testimony or appearingor participating in discovery proceedings, in administrative hearings, in court, arbitrationor in other legal or regulatory inquiries or proceedings outside the scope of thisEngagement. Moreover, our costs, expenses and time spent in legal and regulatorymatters or proceedings to which we are not a party and the Services are not at issue,such as subpoenas, testimony, bankruptcy filings or proceedings, consultation involvingprivate litigation, arbitration, government or industry regulation inquiries, whether madeat your request, the request of a third party or by subpoena or equivalent, will be billed to

Kapila/MukamalCPAs, Forensic and Insolvency Advisors

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 13 of 23

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Mr. Jeffrey S. Mason

January 30, 2018

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you separately at our then current rates. The terms of this paragraph shall also apply to

any third-party proceedings that arise after the termination of this Agreement.

ELECTRONIC COMMUNICATIONS

The parties agree to the use of electronic methods to transmit and receive information,

including confidential information, between the parties and between the Firm and outside

specialists or other entities engaged by either us or you. We shall not be liable for any

toss, damage, expense, inconvenience, or harm resulting from the loss, delay,

interception, corruption, or alteration of any electronic communication due to any reason

beyond our reasonable control.

CHALLENGES TO EXCLUDE EXPERT OPINIONS

The parties agree that it is common for litigants to challenge the basis, experience and

credentials of opposition experts. You hereby acknowledge that KM is being retained

because its professionals satisfy the necessary requirements of knowledge, skill,

experience, training, or education. You acknowledge that the opinions rendered by KM

or its professionals are our good faith opinions supported by a reasonable amount of

research and analysis, but it is only the unbiased judgment of KM. This admissibility of

testimony is a legal matter and we make no warranties that our testimony or work product

will be admitted into evidence by the court of trier of fact Prior to the release of any

opinions to the opposition, and the rendering of any testimony, the parties will review the

facts and circumstances surrounding the expert's work and opinions. Further, the parties

will review and agree, prior to the release of any expert opinion and the rendering of any

expert testimony, that the anticipated testimony has a basis in fact and such testimony is

both relevant and reliable. Counsel retains sole responsibility for assessing other factors

that may bear upon the question of admissibility. As such, should testimony be excluded

as a result of any evidentiary challenge (e.g., a "Daubert" or similar challenge), Client (and

party responsible for payment of our fees) agrees to hold the Firm harmless for any

damages, losses, or negative results in the Engagement unless incurred because of

gross negligence or willful misconduct on the part of the Firm. Any and all professional

fees and expenses are still due and owed upon presentation of the Firm's invoice(s) and

the party responsible for payment of our fees is not relieved of liability of such fees andexpenses.

DOCUMENTS DISPOSITION

At the conclusion of the Engagement, Client will have the following three options withrespect to disposition of documents related to this Agreement. Client may (a) direct KMto return all such documents to Client, where practicable; (b) authorize KM to discard ordestroy all documents; or (c) direct KM to store any or all such documents at the expense

of Client. It is also Client's obligation to pay for storage costs in the event KM is bound toretain documents related to the Engagement by any third party, court order, operation of

Kapila/MukamalCPAs, Forensic and Insolvency Advisors

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 14 of 23

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Mr. Jeffrey S. Mason

January 30, 2018

Page 5 of 7

law, or other legally binding reason for retention. The terms and pricing for all storage will

be provided to Client at the beginning of any storage period. If Client does not request

option (a), (b) or (c) within 60 days after the conclusion of Engagement, KM may

Implement any of these options at its sole discretion. KM may retain a copy of the reports

and work papers.

THE TERM

The term of this retention is from the Effective Date to (a) termination of this retention by

either party by giving written notice to the other (such termination shall be effective on the

date that the party receives the notice in fact); (b) the completion of the Services; or (c)

Client's receipt of the final invoice for professional fees. Notwithstanding, (a) and (b), this

retention shall terminate if KM has not performed Services in the preceding 12 months.

CONSENT TO OUR REPRESENTATION OF OTHERS

Client and Counsel and we agree and understand that this is not an exclusive agreement.

As is the case with any professional consulting firm, we may from time to time represent

one client whose interests may conflict with those of another client. For example, we may

represent Client in a matter and, at the same time, we may represent another client

adverse to Client in a substantially unrelated matter, provided that we reasonably believe

that we will be able to provide competent and diligent representation to Client and the

other client. As part of our engagement, Client and Counsel consent in advance to such

concurrent representations (and agree not to seek our disqualification as a result). By

executing this agreement, Client and Counsel consent to our concurrent representations

now and in the future under these conditions.

* * * * * *

This agreement will become effective as of the date of this letter ("Effective Date") as soon

as you sign and date the enclosed copy as indicated and on receipt of the required

retainer in clear funds.

Yours sincerely,

/Ilal, CPA'sKapilaM

Barry E. Mukamal

BEM/nod

Enclosure: Wire Instructions

[ADDITIONAL SIGNATURE(S) ON FOLLOWING PAGE]

CPAs. Forensic and Insolvency Advisors

Case 18-12741-LMI Doc 29 Filed 03/13/18 Page 15 of 23

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Mr. Jeffrey S. Mason

January 30, 2018Page 6 of 7

ACCEPTED BY COUNSEL:

Meland Rusin Budwick

By:

Name

Title

Date

RESPONSIBLE PARTY:

Miami International Medical Center, LLC

Bye

Mr. Jeffrey S. n,

ChiefAdmini [ve Officer

Date

Y:\Firm\Eng Letters KM\MIMC Ertg Ltr3.docx

Kapila/MukamalCPAs, Forensic and Insolvency Advisors

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UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA

Miami Division www.flsb.uscourts.gov

In re: MIAMI INTERNATIONAL MEDICAL CENTER, LLC1 Case No. 18-12741-LMI d/b/a THE MIAMI MEDICAL CENTER, Chapter 11 Debtor. /

INTERIM ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF BARRY E. MUKAMAL, CPA AND KAPILAMUKAMAL AS ACCOUNTANTS FOR THE CHAPTER 11 DEBTOR-IN-POSSESSION

NUNC PRO TUNC TO THE PETITION DATE AND SETTING FINAL HEARING

THIS MATTER came before the Court on _________, 2018 at ______ .m. upon the

Debtor’s Application for Employment of Barry E. Mukamal, CPA and KapilaMukamal as

Accountants Nunc Pro Tunc to Petition Date and Setting Final Hearing [ECF No. _____] (the

“Application”), pursuant to §§ 327(a) and 328(a) of Title 11 of the United States Code (the

“Bankruptcy Code”), Rules 2014(a) and 2016 of the Federal Rules of Bankruptcy Procedure

1The Debtor’s current mailing address is 5959 NW 7 St, Miami, FL 33126 and its EIN ends 4362.

EXHIBIT C

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(the “Bankruptcy Rules”) and Rules 2014-1 and 2016-1 of the Local Rules for the United States

Bankruptcy Court for the Southern District of Florida (the “Local Rules”); the Court having

reviewed the Application, the declaration of Barry E. Mukamal in support of the Application,

(the “Declaration”); the Court being satisfied based upon the representations made in the

Application and the Declaration that (a) Barry E. Mukamal and KapilaMukamal (“KM”) do not

hold or represent an interest adverse to the Debtor’s estate and (b) Barry E. Mukamal and KM

are a “disinterested person” as defined in § 101(14) of the Bankruptcy Code and as required by

§ 327(a) of the Bankruptcy Code and Local Rule 2014-1; due and proper notice of the

Application having been provided, and after due deliberation and sufficient cause appearing

therefore, it is accordingly

ORDERED AND ADJUDGED as follows:

1. The Application is GRANTED on an interim basis, nunc pro tunc to the Petition

Date.

2. Miami International Medical Center, LLC d/b/a The Miami Medical Center (the

“Debtor”) is authorized to employ and retain KM as its accountants in this Chapter 11 case in

accordance with the terms and conditions set forth in the Application and Order.

3. KM shall apply for compensation for professional services rendered and

reimbursement of expenses incurred in connection with the Debtor’s chapter 11 case in

compliance with the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the

Local Rules, guidelines established by the Office of the United States Trustee for the Southern

District of Florida and any other applicable procedures and orders of the Court.

4. The Court shall conduct a final hearing (the “Final Hearing”) on the Application

on ________________, 2018, at ________ __.m., prevailing Eastern Time, before this Court, at

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the C. Clyde Atkins United States Courthouse, 301 North Miami Avenue, Courtroom ____,

Miami, FL 33128. Any party in interest objecting to the relief sought in the Application shall

serve and file written objections, which objections shall be served upon (a) the Debtor; (b) KM;

(c) the Office of the United States Trustee for the Southern District of Florida; (d) the entities

listed on the Master Service List, if any, filed pursuant to Local Bankruptcy Rule 2002-1(K); and

(e) counsel to any Official Committee of Unsecured Creditors Committee, to the extent one is

appointed prior to the Final Hearing (collectively, the “Notice Parties”) and shall be filed with

the Clerk of the United States Bankruptcy Court, Southern District of Florida, to allow actual

receipt by the foregoing no later than ____________, 2018 (two business days prior to Final

Hearing) at 4:30 p.m., prevailing Eastern Time.

5. Notice will be provided to all parties by mailing a copy of this Interim Order

setting the Final Hearing.

6. In the event the Application is not granted on a final basis, KM shall be

authorized to submit a fee application with this Court for compensation for services rendered in

the period between the Petition Date and the Final Hearing. Any party in interest may object to

the fee application; provided, however, that such party shall file such objection with this Court

and serve a copy of the objection upon the Notice Parties.

7. The requirements for emergency motions set forth in Local Rule 9075-1 and for

entry of the relief requested earlier than the period set forth in Bankruptcy Rule 6003 are

satisfied by the contents of the Application.

8. The Debtor is authorized to take all actions necessary to effectuate the relief

granted pursuant to this Interim Order in accordance with the Application and the record.

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9. Entry of this Interim Order is without prejudice to the rights of any party-in-

interest to interpose an objection to the Application, and any such objection will be considered

on a de novo basis at the Final Hearing.

10. This Court shall retain jurisdiction to hear and determine all matters arising from

or related to the implementation of this Interim Order.

### Submitted By: Peter D. Russin, Esquire Florida Bar No. 765902 [email protected] MELAND RUSSIN & BUDWICK, P.A. Counsel for Debtor 3200 Southeast Financial Center 200 South Biscayne Boulevard Miami, Florida 33131 Telephone: (305) 358-6363 Telefax: (305) 358-1221 Copies Furnished To: Peter D. Russin, Esquire, is directed to serve copies of this Order on all parties in interest and to file a Certificate of Service.

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Mailing Information for Case 18-12741-LMI

Electronic Mail Notice List

The following is the list of parties who are currently on the list to receive email notice/service for this case.

• Isaac M Marcushamer [email protected], [email protected];[email protected];[email protected]

• Office of the US Trustee [email protected]• Peter D. Russin [email protected],

[email protected];[email protected];[email protected];[email protected];[email protected]• Paul Steven Singerman [email protected], [email protected];[email protected];[email protected]

EXHIBIT 1

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Miami International Medical Center, LLC d/b/a The Miami Medical Center 5959 NW 7 Street Miami, FL 33126-0000

Office of the US Trustee 51 SW 1st Avenue Suite 1204 Miami, FL 33130-1614

Peter D. Russin, Esq. Daniel N. Gonzalez, Esq. Meland Russin & Budwick, P.A. 200 S. Biscayne Blvd, Ste 3200 Miami, FL 33131

Akerman LLP 350 East Las Olas Blvd. Ste 1600 Fort Lauderdale, FL 33301

Aramark Healthcare Support Srvs LLC % Jonathan L. Swichar, Esq. Duane Morris LLP 30 S 17 St Philadelphia, PA 19103-4196

Arthrex 1370 Creekside Blvd Naples, FL 34108

Cardinal Health Medical Products & Serv PO Box 905867 Charlotte, NC 28290-5867

Daniel T Alfonso MD 12401 Pine Needle Ln Miami, FL 33156

Florida Department of Revenue 5050 W Tennessee St Tallahassee, FL 32399

Johnson and Johnson Healthcare PO Box 406663 Atlanta, GA 30384

LDR 13785 Research Blvd Ste 200 Austin, TX 78750

Lifecell Corporation One Millennium Way Somerville, NJ 08876

Miami Anesthesia Services LLC 3716 NE 208 Ter Miami, FL 33180

Molina Inpatient Service Inc 151 N Nob Hill Rd Ste 306 Fort Lauderdale, FL 33324

nThrive Inc PO Box 733492 Dallas, TX 75373-3492

Nuvasive 7475 Lusk Blvd San Diego, CA 92121

OHL-Arellano Construction Company 7051 SW 12 St Miami, FL 33144

One Blood Inc 8869 Commodity Cir Orlando, FL 32819

Roberto A. Miki, MD 6301 SW 110 St Pinecrest, FL 33156

State of Florida/ Dept. of Revenue Bankruptcy Section P.O. Box 6668 Tallahassee, FL 32314-6668

Internal Revenue Service P.O. Box 7346 Philadelphia, PA 19101 7346

Internal Revenue Services Insolvency Unit 7850 S.W. 6th Court Mail Stop 5730 Plantation, FL 33324

Specialty Care Dept 1614 PO Box 11407 Birmingham, AL 35246-1614

Stryker Instruments 4100 E Milham Ave Kalamazoo, MI 49001

Stryker Orthopedics 325 Corporate Dr Mahwah, NJ 07430

Univ of Miami Miller UMDC Dept of Pathology PO Box 405776 Atlanta, GA 30384

General Electric Capital Corp PO Box 641419 Pittsburgh, PA 15264-1419

Intuitive Surgical Inc 1266 Kifer Rd Bldg 101 Sunnyvale, CA 94086-5304

Intuitive Surgical, Inc. 1020 Kifer Rd Sunnyvale, CA 94086

Laser Surgical of Florida 1121 East Commercial Blvd Suite A Fort Lauderdale, FL 33334

EXHIBIT 2

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Laser Surgical of Florida Inc 555 NE 15 St Ste 21-A Miami, FL 33132

MidFirst Bank 501 NW Grand Blvd Oklahoma City, OK 73118

MidFirst Bank Attn: Legal Dept 501 NW Grand Blvd Oklahoma City, OK 73118

Olympus America Inc 3500 Corporate Pkwy Center Valley, PA 18034

Olympus America Inc FIS/2d Fl 3500 Corporate Pkwy Center Valley, PA 18034-0610

Olympus America Inc Financial Serv Dept 3500 Corporate Pkwy Center Valley, PA 18034-0610

Olympus Financial Services Box 200183 Pittsburgh, PA 15251-0183

US Bank Equipment Finance 1310 Madrid St Marshall, MN 56258

US Bank Equipment Finance PO Box 790448 St Louis, MO 63179-0448

Variety Children's Hospital 241 NE 108 St Miami, FL 33161

Variety Children's Hospital dba Nicklaus Children's Hospital 3100 SW 62 Ave Attn: CFO Miami, FL 33155

Variety Children's Hospital dba Nicklaus 3100 SW 62 Ave 501 NW Grand Blvd Attn: CFO Miami, FL 33155

Internal Revenue Service P.O. Box 7346 Philadelphia, PA 19101-7346

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