HARMON’S LETTERS TO HAMILTON McCUBBIN, CEO
KAMEHAMEHA SCHOOLS

RE: THE MORGAN, LEWIS & BOCKIUS REPORT


 

Sightings from The Catbird Seat

~ o ~

May 23, 2002

Dr. Hamilton McCubbin
Chief Executive Officer
Kamehameha Schools
567 South King Street, Suite 200
Honolulu, Hawaii 96813

RE: The Morgan Lewis & Bockius Report

Dear Dr. McCubbin:

This letter is to comment on an article by Rick Daysog headlined, “Kamehameha Schools to rehire some law firms let go last May,” which appeared in the December 9, 2000 edition of the Honolulu Star-Bulletin.

That article read, in part:

The Kamehameha Schools will rehire several of the outside law firms that it terminated when a report by a court-appointed special master raised serious questions about the firms’ legal work.

“But Hamilton McCubbin, the Kamehameha Schools’ chief executive officer, said the estate will not retain all of the firms that it suspended in May.

“The firms were let go as a result of special master Robert Richards’ report, which alleged that several of the trust’s outside lawyers conducted millions of dollars of work that personally benefited the estate’s former trustees.

“McCubbin said the trust is looking at the firms on a case-by-case basis and has not yet decided which firms it plans to rehire.

“McCubbin’s comments were in response to Probate Judge Kevin Chang ruling yesterday that the $6 billion estate is not required to pursue former trustees Henry Peters, Richard “Dickie” Wong, Oswald Stender, Gerard Jervis and Lokelani Lindsey and the trust’s outside law firms for the millions of dollars in legal fees.

The Richards report recommended the surcharges, saying that the ex-trustees and several of the law firms took part in a “Herculean effort” to stonewall the state attorney general’s investigation of the trust. . . .

“The Richards report singled out the Cades Schutte Fleming & Wright and McCorriston Miho Miller Mukai firms for taking part in a “destroy the opposition” campaign by former majority trustees Peters, Wong and Lindsey.

“Richards alleged Cades Schutte spent considerable estate funds researching the free-speech limitations of senior U.S. District Judge Samuel King, an outspoken critic of the former trustees. Cades Schutte also reviewed sets of photographs taken of a 1997 protest march against the ex-trustees, in an apparent attempt to identify critics, Richards said.

“As a result of the special master’s report, the estate terminated its contracts with Cades Schutte, Ashford & Wriston, Verner Liipfert Bernhard McPherson & Hand and PriceWaterhouseCoopers. The McCorriston firm resigned after the former trustees were temporarily removed from the estate by Chang in May.

All of the firms denied wrongdoing.

“McCubbin’s decision to rehire some of the law firms is largely based on a trust investigation, conducted by the Washington, D.C., firm of Morgan Lewis & Bockius L.L.P., that contradicted several of the findings made by Richards.

The 252-page Morgan Lewis study, which was completed on Oct. 31 and reportedly cost $500,000, concluded that there are no grounds to pursue claims against the law firms and that work conducted by most of the firms benefitted the trust….

David Schulmeister, a Cades Schutte partner, argued in court yesterday that the Morgan Lewis report found no evidence that his firm protected the personal interests of the former trustees.

“Morgan Lewis also contradicted Richards’ claim that Cades Schutte improperly reviewed photographs of the 1997 protest march, he said. Cades Schutte reviewed the photos to help the estate respond to subpoenas from the attorney general’s office, according to Morgan Lewis.

Schulmeister asked Chang to strike many of the charges raised by Richards, saying they were based on speculation, not facts.

“The (Richards) report from the point of view of Cades Schutte Fleming & Wright was an experience a little bit like being blindsided with a crowbar in an alley,” Schulmeister said.

“The problem here is, the bell was rung. It has tremendous ramifications. It has caused tremendous damage,” he said.

“In yesterday’s ruling, Chang did not address Schulmeister’s request to strike portions of the Richards report.

“The judge also did not adopt the findings of either the Richards report or the Morgan Lewis report as a court finding.

“Instead, Chang said that the recent settlement between the ex-trustees and the attorney general’s office, which had sued the former board members in an effort recover millions of dollars in damages, made moot any surcharge claims for legal fees.”

<end of quote>

The particular issue that I wish to focus on in this letter is the statement that Morgan Lewis & Bockius L.L.P. found no grounds to pursue claims against the law firms cited in the Richards’ report, and that work conducted by most of the firms benefitted the trust.

As you know, I was one of the persons interviewed for the Morgan, Lewis & Bockius investigation. That interview took place in the Legal Department conference room on the third floor of Kawaihao Plaza on July 26, 2000.

When I was contacted by Kathy Crawley to set up the interview, I was informed that I would be meeting with you and a representative from Morgan, Lewis & Bockius, LLP; consequently, I had prepared a letter to hand deliver to you on that date. As it turned out, you were not in the meeting and I met with a representative from a different law firm, Miller & Chevalier.

I quote, again, a portion of the letter that I hand-carried to that meeting:

Dear Dr. McCubbin

“Thank you for the opportunity to meet with representatives of Morgan, Lewis & Bockius, LLP on this date. As I understand the major focus of your investigation to be the improper use of outside legal counsel, accounting firms and other third-parties, the following is a list of individuals and companies that, in my opinion, colluded to improperly transfer trust assets from the Kamehameha Schools and related companies:

Attorneys and Law Firms

Cades Schutte Fleming & Wright (Michael Hare)

Chee & Markham (Kevin Chee)

Devens Lo Nakano & Youth

Watanabe Ing & Kawashima (Douglas Ing and James Kawashima)

Goodsill Anderson Quinn & Stifel

Law Offices of Stanford Manuia (Stanford Manuia)

Torkildson Katz Jossem Fonseca Jaffe Moore & Heatherington

Carlsmith Ball Wichman Murray Case & Ichiki

Nathan Aipa, Louanne Kam, Lyn Anzai and Colleen Wong often directly engaged these firms to handle insurance claims without the required authorization of the insurance companies, including P&C.

“Once the firms were engaged, these KSBE employees ‘controlled’ and ‘managed’ the claim directly with outside counsel, deliberately disregarding insurance company guidelines regarding the use and payment of these firms. Nathan Aipa, as principal executive of the Legal Group, had ultimate approval of all legal bills including P&C’s.

“Aipa would frequently pay these legal fees and costs from his General Counsel Account, without approval from the insurance companies. Often the amounts billed by the law firms exceeded allowable fees and costs provided in the insurance company guidelines. When, if ever, KSBE submitted the legal bills to the insurance company, many of the charges were disallowed. This practice led to the loss of millions of dollars that were never recovered from the insurance companies.

“In the case of claims under P&C Insurance Company policies, Nathan Aipa, Louanne Kam or other KSBE attorneys directed that P&C pay the bills even though the outside firms flagrantly disregarded P&C’s written guidelines.

“These outside legal firms reported directly to in-house counsel, rather than to the insurance companies. In-house attorneys, including Aipa, often would not disclose critical information to the insurance carriers in these ‘sensitive’ claims, resulting in further millions lost to the estate due to ‘non-cooperation’.

“This situation became particularly suspect and troublesome when these same KSBE employees handled claims in which they also had participated in the original financial transactions. They may have been potential witnesses— even defendants— in resultant lawsuits. These were extremely serious ‘conflict of interest’ situations.

“With P&C this became even more critical due to the obvious violation of ‘arms-length’ principles, which potentially exposed the estate to unlimited losses beyond the actual insurance policy coverages and limits of liability.

“During my years at KSBE, the following are just some cases in which KSBE and P&C funds were misused in the handling of insurance claims:

McKenzie Methane

Kona Enterprises

Ted Fields

Robert Trent Jones Golf Club

McConnell vs. KSBE

William Rosehill

“From all public accounts and from my personal experience, these imprudent practices have continued— unhindered and unabated— from the time of my departure until the present, under both the ex-trustees and the interim trustees….”

< end of quote>

At the beginning of my interview with the Miller & Chevalier attorney, I asked if you and he had been provided a copy of my letter dated December 29, 1996 addressed to the five former Kamehemaha Schools/Bishop Estate trustees, including all the enclosures. His reply was in the affirmative.

As the enclosures to the letter included copies of dozens of internal memos, invoices, and other documents which provided clear evidence of the improper activities of several named trustees, in collaboration with principal executives, managers and staff of KSBE and its subsidiaries (especially P&C Insurance Company), I find it very difficult to understand how Morgan Lewis & Bockius could reach a conclusion that the Robert Richard’s report was incorrect. As I was a direct witness to many of the questionable activities that took place at the estate between 1988 and 1996, I found the Richard’s report to be extremely accurate and thorough – much more so than the $500,000 Morgan Lewis & Bockius report which reportedly contradicted the findings of the special master Robert Richards.

At the time of my interview with Miller & Chevalier I had no knowledge of their firm or their role in the investigation. It was only recently that I came across the following articles on the internet that cast further doubts about the honesty and accuracy of the Morgan, Lewis & Bockius report:

August 15, 1996

Mary Frangipanni’s Political Notebook

By Mary Frangipanni, Philadelphia CityPaper.net

California Schemin’

By 9 p.m. Monday, Pennsylvania Republicans attending the Republican convention in San Diego had to chill out after listening to all those speeches. And what better way to relax then at the poolside party for Lackawanna County Congressman Joe McDade?

This was a victory party for McDade, who was just acquitted on charges of campaign fund fraud after an eight-year investigation. McDade is the Chairman of the House Appropriations Committee and as Northeast Philadelphia State Rep. George Kenney put it, “Now the Republicans are back in power, which means more tax dollars for our state.”

There was, however, much more interesting —— and ironic —— news floating around the McDade soiree.

A prominent Philadelphia law firm and its senior partners will soon be indicted, according to sources close to the case. The firm, Morgan Lewis Bockius, represented defrocked State Attorney General Ernie Preate.

What’s ironic about that?

The fact that people attending a party to celebrate the exoneration of McDade were talking about the continuing miseries associated with a local pol who wasn’t able to dodge the prosecutorial bullet.

The crux of the investigation into Morgan Lewis Bockius, sources say, are the legal fees paid to the firm by the Commonwealth of PA.

The Commonwealth, according to sources, paid the law firm $441,000 to represent not Preate, but the office of attorney general.

However, say sources, the law firm used a portion of that money to represent Preate personally in the mail fraud case against him because Preate could not afford to pay his legal bills.

Investigators, say the sources, are specifically looking into whether there was any conflict of interest involved because one of Preate’s top deputies, Walter Cohen, at the time worked for the law firm. Mark Dichter, managing partner of the law firm’s Philadelphia office, acknowledged the investigation. However, he said he has “no knowledge of any pending indictment, or any discussion of an indictment, in this matter.” Sources say the firm knew that the money was going to Preate’s personal defense. They add that they expect the indictment to occur shortly after Labor Day.

Jack Lewis, a spokesman for the state attorney general’s office, confirms that there has been an investigation into the matter ongoing since February. It was scheduled to be completed at the end of June, but Craig McKay, an independent attorney hired to handle the case asked for and received a 30-day extension. . . .

* * *

June 11, 2001

 Convicted Morgan Lewis Partner
Denied New Trial

From New York Lawyer

Former Morgan Lewis & Bockius partner Allen W. Stewart — who was convicted of racketeering, fraud and money laundering in 1997 and sentenced to 15 years in prison — has been denied a new trial by a federal judge, Philadelphia’s Legal Intelligencer reports.

The former head of Morgan Lewis’ insurance department was convicted on charges of draining the assets of two insurance companies he controlled and then selling the companies to unwitting buyers who soon discovered they were insolvent.

The indictment charged that Stewart’s schemes were designed to obtain money and property, including licenses and the retention of licenses, premiums from policyholders and customers, dividends, consulting and management fees, and an inflated sales price for the Summit National Life Insurance Co….

< end of quotes >

In light of this information, I would strongly recommend an independent review of the Morgan Lewis’ report to determine if it was proper, or was just another legal maneuver to get the co-conspirators in this case “off the hook”.

Although my letter to the ex-trustees provided what I feel to be more than adequate physical evidence of wrongdoing at KSBE, I did provide additional information during in my interview with Miller & Chevalier. If, after your review of this matter, you still feel you do not have sufficient evidence to seek recovery of millions of dollars of the trust’s assets from the named law firms, insurance brokers, and others, I can provide additional information and assist the estate further by pointing out serious omissions and deficiencies in the Morgan Lewis’ report.

Very truly yours,

 

Bobby N. Harmon

cc:     Dorothy Sellers, Esq.
Deputy Attorney General
State of Hawaii
425 Queen Street, Rm 317
Honolulu, HI 96813

Mary Lou Woo, Trustee
c/o Mr. Steven Guttman, Esq.
Kessner Duca Umebayashi Bain & Matsunaga
Central Pacific Plaza, 19th Floor
220 South King Street
Honolulu, HI 96813

Janet S. Hughes, Mgr.
Employee Plans & Exempt Organizations
Internal Revenue Service
1244 Speer Blvd., Ste 442
Denver, CO 80204-3583


 

 

May 28, 2002

Dr. Hamilton McCubbin
Chief Executive Officer
Kamehameha Schools
567 South King Street, Suite 200
Honolulu, Hawaii 96813

RE: The Morgan Lewis & Bockius Report / Cades Schutte Fleming Wright

Dear Dr. McCubbin:

This letter is to comment on the article by Rick Daysog, “Kamehameha fires law firms,” which appeared in the May 20, 2000 edition of the Honolulu Star-Bulletin.

That article read, in part:

Kamehameha fires law firms

A special master’s report says much legal work served
board members’ interests, not the trust’s

Kamehameha Schools has terminated several of its law firms, one day after a court-appointed special master issued a scathing report on their roles in the three-year trust controversy.

In a brief statement yesterday, the estate’s interim board and Chief Executive Officer Hamilton McCubbin said they would immediately discontinue the firms’ services pending the completion of an internal investigation.

The estate said it would decide what action, if any, it would take against the firms once its inquiry is completed.

“The report of the special master … raises question about the propriety of services rendered by some of these advisors,” the estate said.

The charitable trust did not identify which firms were terminated, but one, Cades Schutte Fleming & Wright, confirmed its suspension. . . .

In a report filed in Circuit Court on Thursday, court-appointed special master Robert Richards said several of the estate’s outside attorneys assisted in a “Herculean effort” to circumvent disclosure to the attorney general’s investigation and took part in a “destroy the opposition” effort by former majority trustees Henry Peters, Richard “Dickie” Wong and Lokelani Lindsey.

The Richards study, which examined legal work by 12 of the estate’s outside firms in the 1998-1999 period, also recommended that the probate court surcharge the former trustees for nearly $5 million in fees, saying much of the law firms’ work served the interests of the board members and not the trust.

Richards singled out Cades Schutte’s work as “the most troubling” and urged the probate court to order the disgorgement of $880,000 of the $1.3 million that it earned between 1998 and 1999.

Richards said the firm spent considerable trust funds researching the free-speech limitations of senior U.S. District Judge Samuel King, an outspoken critic of the trust, and looked into possible remedies against Bobby Harmon, the former head of the estate’s insurance subsidiary, in an apparent attempt to silence criticism….

<end of quote>

I have already disclosed a number of insurance-related incidents involving Cades Schutte; therefore, I will not repeat them here. However, I do want to bring up an issue regarding the role of the former trustees and Cades Schutte in the “lease to fee” conversions that may, or may not, have been covered in the Morgan Lewis & Bockius Report.

As I do not wish to state anything in this letter that might be misconstrued as being libelous, however, I will simply ask a question: Did the Morgan Lewis & Bockius Report contain any information regarding the appraisal methods used for the properties that were being converted from lease to fee? If not, I would suggest a thorough, independent investigation, including interviewing in-house attorneys and land managers, as well as their hired “independent” appraisers.

I would be willing to furnish further information if given written assurance that Kamehameha Schools will not bring any lawsuit against me for providing this assistance, and a guarantee that the estate, and its insurance companies, will protect me from any lawsuits that might be brought by third parties resulting from any actions that the estate might undertake as a result of its investigations into this matter.

Very truly yours,

 

Bobby N. Harmon, CPCU, ARM

cc:     Dorothy Sellers, Esq.
Deputy Attorney General
State of Hawaii
425 Queen Street, Rm 317
Honolulu, HI 96813

Mary Lou Woo, Trustee
c/o Mr. Steven Guttman, Esq.
Kessner Duca Umebayashi Bain & Matsunaga
Central Pacific Plaza, 19th Floor
220 South King Street
Honolulu, HI 96813

Janet S. Hughes, Mgr.
Employee Plans & Exempt Organizations
Internal Revenue Service
1244 Speer Blvd., Ste 442
Denver, CO 80204-3583


 

May 29, 2002

Dr. Hamilton McCubbin
Chief Executive Officer
Kamehameha Schools
567 South King Street, Suite 200
Honolulu, Hawaii 96813

RE: The Morgan Lewis & Bockius Report / Sexual Abuse of Students

Dear Dr. McCubbin:

This letter is to further comment on the Morgan Lewis & Bockius investigation as respects the handling by Kamehameha Schools’ in-house attorneys of reports of sexual abuse of students.

To quote, again, a portion of my letter to you dated July 26, 2000:

“. . . As I understand the major focus of your investigation to be the improper use of outside legal counsel, accounting firms and other third-parties, the following is a list of individuals and companies that, in my opinion, colluded to improperly transfer trust assets from the Kamehameha Schools and related companies:

Attorneys and Law Firms

Cades Schutte Fleming & Wright (Michael Hare)

Chee & Markham (Kevin Chee)

Devens Lo Nakano & Youth

Watanabe Ing & Kawashima (Douglas Ing and James Kawashima)

Goodsill Anderson Quinn & Stifel

Law Offices of Stanford Manuia (Stanford Manuia)

Torkildson Katz Jossem Fonseca Jaffe Moore & Heatherington

Carlsmith Ball Wichman Murray Case & Ichiki

Nathan Aipa, Louanne Kam, Lyn Anzai and Colleen Wong often directly engaged these firms to handle insurance claims without the required authorization of the insurance companies, including P&C….

“These outside legal firms reported directly to in-house counsel, rather than to the insurance companies. In-house attorneys, including Aipa, often would not disclose critical information to the insurance carriers in these ‘sensitive’ claims, resulting in further millions lost to the estate due to ‘non-cooperation’. . . .”

< End of Quote >

As I do not wish to state anything in this letter that might be misconstrued as being libelous, I will simply list what I feel are relevant and important questions that should be asked of the persons who were responsible for approval of the Morgan Lewis & Bockius report:

1. Did the Morgan Lewis & Bockius investigation disclose any incidents of alleged sexual molestation of students?

2. Did their investigation disclose any information regarding the alleged suicide of one of Kamehameha’s female students, which allegedly resulted from an affair with a school department head?

3. Did they review the Legal Department’s files regarding any of these cases?

4. Who were the in-house attorneys charged with investigating these cases?

5. If any determinations were made that sexual abuse was involved, what disciplinary action was taken against the perpetrator?

6. Were damages ever paid to injured parties in any of these case, or were they simply “covered-up” or denied.

I mention the case of the alleged suicide because I was never officially informed of the sex abuse allegations, although I was KSBE’s Risk, Insurance & Safety Manager at the time of the incident. I also mention this because, at last report, the teacher was still employed by Kamehameha Schools.

As is evident with the current Catholic Church sexual abuse scandals, attempting to “cover-up” incidents of sexual molestation is not only extremely costly, but, even worse, can perpetuate the activity and place current and future students at extreme risk of injury. In many states, the failure of schools to report pedophiles to law enforcement agencies is a crime.

I would also point out that employees (or outside attorneys) of the Schools should NOT be involved in CRIMINAL INVESTIGATIONS (as they have done in other cases).

If the Morgan Lewis & Bockius investigation did not cover this issue of child abuse, you should be able to find several reports of sexual molestation cases in the Legal Group files (if they have not been destroyed).

If you are unable to find these files and would like me to provide further details, I would require a guarantee from the estate, and its insurance companies, that you will protect and hold me harmless from lawsuits that might arise from any actions you may decide to take in these cases.

Very truly yours,

 

Bobby N. Harmon, CPCU, ARM

cc:      Dorothy Sellers, Esq.
Deputy Attorney General, State of Hawaii
425 Queen Street, Rm 317
Honolulu, HI 96813

Mary Lou Woo, Trustee
c/o Mr. Steven Guttman, Esq.
Kessner Duca Umebayashi Bain & Matsunaga
220 South King Street, 19th Floor
Honolulu, HI 96813

Janet S. Hughes, Mgr.
Employee Plans & Exempt Organizations
Internal Revenue Service
1244 Speer Blvd., Ste 442
Denver, CO 80204-3583


 

 

 

June 5, 2002

Dr. Hamilton McCubbin
Chief Executive Officer
Kamehameha Schools
567 South King Street, Suite 200
Honolulu, Hawaii 96813

RE: The Morgan Lewis & Bockius Report / The McKenzie Methane Case

Dear Dr. McCubbin:

This letter is to further comment on the Morgan Lewis & Bockius investigation regarding the handling of the McKenzie Methane claims by Kamehameha Schools’ attorneys.

To quote, again, a portion of my letter to you dated July 26, 2000:

“. . . As I understand the major focus of your investigation to be the improper use of outside legal counsel, accounting firms and other third-parties, the following is a list of individuals and companies that, in my opinion, colluded to improperly transfer trust assets from the Kamehameha Schools and related companies:

Attorneys and Law Firms

Cades Schutte Fleming & Wright (Michael Hare)

Chee & Markham (Kevin Chee)

Devens Lo Nakano & Youth

Watanabe Ing & Kawashima (Douglas Ing and James Kawashima)

Goodsill Anderson Quinn & Stifel

Law Offices of Stanford Manuia (Stanford Manuia)

Torkildson Katz Jossem Fonseca Jaffe Moore & Heatherington

Carlsmith Ball Wichman Murray Case & Ichiki

“Nathan Aipa, Louanne Kam, Lyn Anzai and Colleen Wong often directly engaged these firms to handle insurance claims without the required authorization of the insurance companies, including P&C….

“These outside legal firms reported directly to in-house counsel, rather than to the insurance companies. In-house attorneys, including Aipa, often would not disclose critical information to the insurance carriers in these ‘sensitive’ claims, resulting in further millions lost to the estate due to ‘non-cooperation’. . . .”

< End of Quote >The following is taken from my Racketeer Influenced Corrupt Organizations (RICO) lawsuit, CIVIL NO. CV 99 00304 – DAE:

l) Nathan Aipa, Esq., is General Counsel and Principal Executive in charge of the Legal Group, KSBE, and Assistant Secretary/Assistant Treasurer, P&C. Plaintiff was an employee in the Legal Group under Aipa’s supervision. Gilbert Ishikawa, Tax Manager, also reported directly to Aipa.

Plaintiff alleges that Aipa’s wrongful acts are multitudinous. These acts include, but are not limited to:

         Facilitating the Trustees’ intentional disregard of federal and state laws and regulations, such as the Americans with Disabilities Act, the Environmental Protection Act, the Occupational Safety and Health Act, the Equal Employment Opportunity Act, the Family Emergency Leave Act, and the “Interim Sanctions” regulations of the Internal Revenue Service. One frequent abuse of the legal system was the misuse of the “attorney-client privilege” doctrine in order to conceal deliberate violations of these acts.

         Facilitating and concealing the Trustees’ use of Estate assets in mergers and acquisitions of businesses and properties without performing proper due diligence, which was, in major part, the direct responsibility of the Legal Group personnel under Aipa. Examples include the Nationwide Industries, Hanford’s, SoCal, The Pantry and Accessory Place acquisitions.

         Facilitating and concealing co-investments in KSBE deals by the Trustees, employees, family members and business associates. According to newspaper reports, in 1989 the four KSBE Trustees, Peters, Takabuki, Richardson and Thompson approved of the investment of approximately $85 million in a Houston-based energy venture with McKenzie Methane. (Trustee Lyman had recently passed away and a fifth trustee had not been appointed.) This same venture also received more than $3 million in personal funds from all four trustees and employees and business associates of the estate. . . .The Honolulu Advertiser reported in their February 26, 1995 issue that: “The troubled deal may cost the estate as much as $65 million in lost capital and at least twice that much in lost earnings and tax benefits. . . Honolulu businessman Desmond Byrne. . . called the personal investments by estate trustees and staffers ‘an absolutely improper conflict of interest. It raises the appearance that their official decisions are affected by their own personal financial interests’. . . The current board is almost completely different from that of 1989. Only one trustee, Henry Peters, remains. But the current board still holds that the old one did nothing wrong, according to Aipa. ‘There was no conflict of interest,’ Aipa said. The Texas court files clearly show, however, that the trustees, their employees and associates relied on estate reports and financial data when they decided to put their own money in the deal. Estate personnel have immediate access to the high-priced and sophisticated financial expertise of such firms as First Boston Bank and Goldman, Sachs & Co. The estate, a non-profit, tax-exempt institution . . . must be very careful in structuring its investment activities so it won’t imperil its tax-exempt status. The Houston investment was particularly tricky because one of the principal benefits was that the estate would receive federal energy tax credits, which the tax-exempt estate intended to sell.” This same news article went on to describe other personal investments in estate-related business deals: “According to court records, the estate board of trustees was told in April, 1989 by Aipa, that ‘no conflict (of interest) exists in the personal investments.’ . . . The personal investments were made ‘only after careful review of the issues and advice from the law firm of Rush Moore Craven and Stricklin,’ Aipa said. But current trustee Oswald Stender . . . said under oath in a 1993 deposition that he would not have made such a personal investment . . . that he would not invest in activities . . . that I had self-dealing in. . . Takabuki, his wife, three children and family company, Magba Corp., invested $1.5 million . . . The investments were made through a series of five partnerships, called the ‘HAK Partnerships’, that were organized and administered by Mitchell Gilbert, Bishop Estate financial assets manager from 1988 to September 1994. . . Gilbert and members of his family invested nearly $72,000 in the five partnerships, the court records show. And he invited various influential ‘investment affiliates’ of the estate to invest in the HAK Partnerships. . . In ‘marketing’ the deal to potential investors, he was acting individually and not as a representative of the Bishop Estate, Gilbert said in his deposition. . . But the letters he wrote were on estate stationery and he signed them as Bishop Estate’s financial assets manager. . . A Texas lawyer for Bishop Estate said in Houston bankruptcy court last month that the estate can only hope to recover $20 million at most of its $85 million investment. . . According to the Honolulu Advertiser article, other co-investors included:

Henry Peters (trustee)

William Richardson (former trustee and subsequent consultant, Sec./Treasurer of P&C)

Myron Thompson (former trustee)

Matsuo Takabuki (former trustee and subsequent consultant)

Dave Thomas (owner of Wendy’s restaurants and co-investor with KSBE on several other projects)

William E. Simon (former U.S. Treasury Secretary, and co-investor with KSBE on several other projects, including HonFed Savings & Loan, Sino Finance, Xiamen Bank (China), and SoCal Holdings)

Wayne Rogers (the actor, who later brought suit against KSBE for the Kona Enterprises deal)

Bruce Nelson (treasurer of the Rockefeller Group)

Raymond Pettit (CFO of the Rockefeller Group)

Frederick “Ted” Field (three Field employees also invested. . .Field was the estate’s partner in the corporate takeover of European conglomerate DRG, Inc. Field later brought suit against the estate in a co-investment deal involving The Pantry)

Mark McConaghy (Bishop Estate’s principal tax lawyer and lobbyist. McConaghy, who works for the Price Waterhouse accounting firm’s national headquarters in Washington, D.C., was a finalist on last year’s state Supreme Court list of nominees to fill the latest vacancy on the estate board of trustees)

Michael Chun (President of Kamehameha Schools)

Gilbert Tam (at the time Director of Administration, KSBE; currently, an officer of Bank of Hawaii and director, P&C)

Guido Giacommetti (then Director of Asset Management, KSBE)

Anthony Sereno (deceased, then Board of Directors, Royal Hawaiian Shopping Center, Inc.)

Neil Hannahs (head of the estate’s Kakaako development project)

Charles Maeda (head of Information Services Division, KSBE)

Richard Wong (president of RHSC and Pauahi Holdings Corp.)

Wallace Tirrell (then president of Kamehameha Investment Corp.)

Gilbert Ishikawa (KSBE tax manager)

Ed Hendrickson (KSBE Financial Assets Division)

Rodney Park (then KSBE Controller; currently Director, Administration Group, and President, P&C)

Wally Chin (then Deputy Controller; currently Controller, KSBE)

Donald K. H. Pang (father of KSBE employee, Leeanne Crabbe)

Aipa and others did such a good job of concealing this information, that Plaintiff was unaware of these co-investments until he read about them in the newspaper — even though his job at the estate required him to be informed of the details of mergers and acquisitions for insurance and risk management purposes.

         Failing to report “sensitive” insurance claims to the insurance carriers for fear that the insurance carriers’ investigations would reveal information regarding the Trustees’ improper and illegal activities.

         Improperly assuming “control” of “sensitive” insurance claims and refusing to cooperate with insurance company’s adjusters in settlement of claims. For example, in March 1993, B. M. McKenzie and McKenzie Methane Corporation filed a lawsuit for $2.3 billion against the trustees and KSBE. Additional defendants were the HAK Partnerships I, II, III, IV and V; Smith-Gordy Methane Co.; SG Methane Co., Inc.; Gordy Oil Co.; L. H. Smith; R. D. Gordy; D. A. Barras; Lee H. Henkel, III; Mitch Gilbert; Royal Hawaiian Shopping Center, Inc.; Maralex, Inc.; M. O’Hare; Kukui, Inc.; JGI Resources, Inc; and Northwestern Mutual Life Insurance Co. (This is the same venture described above where the trustees and others co-invested their personal funds in the same project.) Aipa initially did not report this lawsuit to the insurance company, United Educators. Plaintiff learned of this lawsuit several months after it was filed, and only as a result of his inquiring about unreported claims in preparation for the renewal of this policy. When Harmon did report this claim to the insurance carrier, Aipa immediately took control and directed that all correspondence to or from the carrier would be made by him. Aipa repeatedly refused to furnish information to the insurance company regarding the claim, despite frequent and urgent requests. Eventually, the insurance company closed its files on the case due to Aipa’s failure to respond to the carrier’s request for information. The actual cost to the estate is unknown, but Plaintiff estimates that the loss of legal defense costs alone could easily have been in excess of a million dollars.

         Failure to disclose large personal co-investments in KSBE projects, and huge lawsuits, to the courts, the Attorney General’s office, the IRS, and other regulatory agencies. An article in the February 27, 1995 issue of The Honolulu Advertiser, under the headline, “Monitoring Groups Not Told About Deals,” reported: “Both the state Probate Court and the state Attorney General’s Office are required to annually review Bishop Estate operations. Neither agency knew about the personal investments estate trustees and employees made in connection with the estate’s McKenzie Methane investment, according to court records and interviews. . . Peter Trask (the court appointed Master) . . . made no mention of the McKenzie Methane or HAK Partners investments in his report to the court. ‘The investment portfolio appears complete and well-maintained,’ Trask wrote. . . .‘More than adequate information is presented to provide the master with an appropriate understanding of the investments,’ Trask reported. . . James Duffy, who reviewed Bishop Estate operations last year for the state Probate Court, said he was unaware of the McKenzie Methane investment and had never heard of the HAK partnerships. Asked if he thought the personal investments by trustees and estate employees were appropriate, Duffy said, ‘I would rather not comment.’ . . .Benjamin Matsubara, the current court master, also said he was unaware of the HAK Partnerships but intended to look into the matter. . . Deputy Attorney General Kevin Wakayama, who reviews Bishop Estate activities for the state, said personal investments by estate trustees and staffers in estate-related business deals have ‘never be publicly reported by the estate’.” A follow-up article in the February 28, 1995 edition of The Honolulu Advertiser, under the headline, Bishop Estate Tax-Exempt Status Scored, discloses: “. . . Peters (attorney Ronald Peters, not Henry Peters) pointed out yesterday that the estate trustees told James Duffy, court-appointed master for the estate’s 1989-90 fiscal year, that ‘they have not undertaken any transactions with members of their families, business associates, employees of the estate, or member of immediate families of employees of the estate except such as are disclosed to the master’. . . The estate had no comment yesterday on questions about why the existence and activities of the HAK partnerships were not reported to court masters since 1989. . . The estate also had no immediate comment on whether it was obligated to report the HAK partnership transactions on its federal income tax returns. . . As reported Sunday, in 1989 then-trustee Matsuo Takabuki, his wife, three children, family corporation and a longtime company employee invested $1.5 million in the HAK Partnerships. . . . Then-trustees Myron ‘Pinky’ Thompson and William Richardson, invested $510,000 and $210,000, respectively. Trustee Henry Peters . . . invested $220,000 . . . The estate, as a charitable institution, files a ‘Form 990′ federal tax return. One section of that return requires the estate to report whether it has furnished ‘goods, services or facilities’ to any taxable organization in which a trustee or estate principal officer has a management affiliation. . . The estate reported nothing about the HAK partnerships on tax returns filed with the IRS since 1989. . . The HAK partnerships were organized and administered by Mitchell Gilbert, financial assets manager of the estate from 1988 to September 1994, according to Texas court records. Gilbert and his relatives invested $72,000 in the HAK partnerships. . . The mailing address for all five partnerships was Bishop Estate headquarters at Kawaiahao Plaza…”

Plaintiff generally was not made aware of these financial connections, or of the “insurance policy” that was reportedly issued Secretary Rubin, until reading about them in the media, even though it was his responsibility to take certain actions relating to insurance and risk management in these situations to protect the fiscal and human assets of the organization. Plaintiff alleges that it was Aipa’s responsibility, among others, to notify Harmon of these activities in order for him to carry out his risk management duties. Plaintiff alleges that it was the desire of the trustees, Aipa and others to keep these questionable and illegal operations “confidential” and hidden from the beneficiaries and regulatory agencies, and was a major reason that Aipa terminated Plaintiff on November 20, 1996. Plaintiff alleges that Aipa’s actions, through his complicity, deceptions, threats, and intimidations, in collusion with some or all of trustees of KSBE; with other managers and employees of KSBE; with other officers and directors of P&C; with officers, managers and employees of Federal, M&M, Mullen, and PricewaterhouseCoopers; and with other outside contractors, attorneys, politicians and others, constituted a conspiracy to defraud P&C and the beneficiaries of the Estate of Bernice Pauahi Bishop; racketeering; mail fraud; wire fraud; extortion; and violation of IRS interim sanctions regulations.

< < < END OF QUOTE > > >

As I do not wish to state anything in this letter that might be misconstrued as being libelous, I will simply list what I feel are relevant and important questions that should be asked of the persons who were responsible for the Morgan, Lewis & Bockius report:

1. Did any of the persons or organizations mentioned in the quotation above have any responsibility for the recommendation or engagement of Morgan, Lewis & Bockius and Miller & Chevalier, or for the review and/or approval of their final report?

2. If the answer to question 1 is ‘yes’, would this not constitute a major conflict-of-interest and make the value of the report highly questionable?

3. Did Morgan Lewis review both the Legal Department files and the Risk, Insurance & Safety Department files for this case? (If not, why not?)

If you are unable to find these files and would like me to provide further details, I would require a guarantee from the estate, and its insurance companies, that you will protect and hold me harmless from lawsuits that might arise from any actions you may decide to take in these cases.

Very truly yours,

 

Bobby N. Harmon

cc:     Dorothy Sellers, Esq.
Deputy Attorney General, State of Hawaii
425 Queen Street, Rm 317
Honolulu, HI 96813

Mary Lou Woo, Trustee
c/o Mr. Steven Guttman, Esq.
Kessner Duca Umebayashi Bain & Matsunaga
220 South King Street, 19th Floor
Honolulu, HI 96813

Janet S. Hughes, Mgr.
Employee Plans & Exempt Organizations
Internal Revenue Service
1244 Speer Blvd., Ste 442
Denver, CO 80204-3583


 

 

September 25, 2002

Dr. Hamilton McCubbin, CEO
Kamehameha Schools
567 South King Street, Suite 200
Honolulu, Hawaii 96813

RE: The Morgan Lewis & Bockius Report / PricewaterhouseCoopers / Benson Forests

Dear Dr. McCubbin:

This letter is to provide additional information regarding the proposed sale of 390,000 acres of forest land in Michigan, as reported in the July 31, 2002 edition of the Honolulu Advertiser.

On October 20, 2000, I addressed a letter to Mr. Arthur Levitt, Jr., then-chairman of the Securities & Exchange Commission, regarding fraud and conflicts of interest involving PricewaterhouseCoopers and Kamehameha Schools, which read in part:

“Relating to your reported probe of the operations of PricewaterhouseCoopers, I am bringing to your attention several serious conflict of interest situations that exist between PricewaterhouseCoopers and Hawaii’s Kamehameha Schools.

In 1999 I filed a RICO lawsuit, Civil No. 99-00304 DAE: Harmon v. Federal Insurance Company, P&C Insurance Co., Inc., Marsh & McLennan, Inc., Trustees of Kamehameha Schools/Bishop Estate, PricewaterhouseCoopers, et al. The following are excerpts from that lawsuit:

. . . Defendant PricewaterhouseCoopers is one of the nation’s largest accounting firms, and conducts business in Hawaii and throughout the United States.

Despite written opinions from Pricewaterhouse that P&C should operate at “arms-length” from KSBE, all or some of the Trustees of KSBE, and all or some of the directors and officers of P&C, conspired to disregard these opinions and to conceal violations of I.R.S. “interim sanctions” regulations. . . .

Plaintiff alleges that Pricewaterhouse had knowledge of these improper activities and financial statements, had a professional duty to report improper and illegal conduct regarding the preparation of these financial statements, and knowingly and wrongfully colluded with some or all of trustees of KSBE, with officers and directors of P&C, in a conspiracy to defraud the beneficiaries of the Estate of Bernice Pauahi Bishop and P&C; racketeering; mail fraud; wire fraud; and violations of the “interim sanctions” regulations of the I.R.S., as detailed in Plaintiff’s complaint. . . .

The following is from the Honolulu Star-Bulletin, 02/12/00, by Rick Daysog:

Dispute has cost estate millions. . . The state probes and IRS audit pushed related bills from law and accounting firms to $5 million. . . . The three-year Kamehameha Schools controversy continues to take a heavy financial toll on the nonprofit charitable trust. . . .

A Star-Bulletin review of the $6 billion estate’s voluminous expenditures for its 1999 fiscal year found that the trust paid about $5 million to law firms and accounting firms that were involved in defending it from the Internal Revenue Services’ massive audit and the state attorney general’s criminal and civil investigations. . . .

The financial records, which were filed in state probate court on Dec. 30, ALSO INDICATE FORMER TRUSTEES CONTINUED TO REWARD THEIR FRIENDS WITH LUCRATIVE OUTSIDE CONTRACTS. . . . In many ways, the records offer a snapshot of a boardroom under siege. . .

That point is underscored by the enormous amount of legal and tax work awarded to PricewaterhouseCoopers LLP. The firm billed the Kamehameha Schools $1.2 million last year, largely for legal and tax work involving the IRS audit. The firm, recently merged with Coopers & Lybrand, which also conducts work for the trust. . . .

Much of the Pricewaterhouse work came after January 1999, when the IRS issued its scathing preliminary findings of the estate’s operations. The IRS later threatened to revoke the trust’s tax-exempt status, setting off a chain of events that resulted in the resignation of former board members Henry Peters, Oswald Stender, Richard “Dickie” Wong, Lokelani Lindsey and Gerard Jervis. . . .

The following is from The Honolulu Advertiser, 02/05/00, by Sally Apgar:

Trustees helped by Inouye, Akaka in fighting pay limit. . . . The ousted trustees of Kamehameha Schools enlisted the aid of Sens. Dan Inouye and Daniel Akaka in 1995 to influence fellow members of Congress to vote against a bill that threatened the trustees’ $1 million-a-year paychecks, according to internal trust documents obtained by The Advertiser. . . .

Thirteen confidential memos during the fall of 1995 through April 1996 detail the trustee’s strategy against the bill, which called for intermediate sanctions that penalize high-ranking insiders of charitable organizations for taking excessive personal benefits…

The memos express the trustees’ intent to “kill the measure” and their recruitment of influential contacts, such as Inouye, Akaka and the Rev. Jesse Jackson. They also targeted others, including Senator Patrick Moynihan of New York and even White House insiders such as Leon Panetta, then President Clinton’s chief of staff, to win support. . . .

The memos give a glimpse of the behind-the-scenes political power and influence the former trustees once wielded and describe a costly, intensive effort to protect their interests. . . .

Mark McConaghy of PricewaterhouseCoopers, a longtime tax adviser to the trust, was charged with contacting Leslie Samuels, then assistant secretary for tax policy.

Mark McConoghy

From The Honolulu Star-Bulletin, 08/24/99, by Rick Daysog: Peters Blames Tax Guru for IRS Problems: . . . For more than a decade, the Bishop Estate and its trustees relied on tax guru Mark McConaghy to keep the Internal Revenue Service off their backs. . . .

But these days, the estate’s former board members blame the Washington, D.C., tax lawyer for much of their recent troubles with the IRS. . . .

In court papers filed yesterday, ousted trustee Henry Peters asked Probate Judge Kevin Chang to vacate his historic May 7 order temporarily removing the estate’s board, saying McConaghy, co-managing partner of PriceWaterhouseCoopers’ Washington National Tax Service, and other key tax experts have undeclared conflicts of interest that have tainted the judge’s removal order.

Former trustee Gerard Jervis, who resigned permanently on Friday, also is considering legal action against McConaghy and several outside consultants, saying he relied on the experts’ advice for decisions that the IRS is now questioning. . . . Other former trustees are exploring similar options. . . .

“PriceWaterhouse and Mr. McConaghy have conflicts of interests with that of KSBE,” said Peters, who also is asking Judge Chang to disqualify the estate’s interim board of trustees. . . . These conflicts of interest now extend to the interim trustees because they have retained and rely upon the advice and services of PriceWaterhouse.” . . .

Peters’ complaint — which also alleges conflicts of interests on the part of the estate’s acting chief operating officer Nathan Aipa and the trust’s mainland law firm of Miller & Chevalier — comes as the Bishop Estate’s interim trustees filed a lawsuit today seeking Peters’ permanent removal from the estate’s board. . . .

In his 17-page petition, Peters said that McConoghy could be a target of legal malpractice claims since he played an integral part in past Bishop Estate transactions that are now being questioned by the IRS in its four-year audit of the $6 billion dollar charitable trust. McConaghy’s continued role in negotiating with the IRS places his allegiance to the estate in conflict with his personal interest in fending off a potential malpractice claim, Peters said. . . .

“I believe that the current reliance on the recommendations of the firm of PricewaterhouseCoopers is highly improper due to the fact that this firm initially was instrumental in recommending the creation of the various entity structures that have caused the IRS to issue substantial proposed deficiencies and penalties for negligence,” said Robert Schrichman, Peters’ California-based tax expert.

In many ways, McConaghy — who was a finalist for the trustee post in 1994 when the state Supreme Court selected Jervis — is one of a handful of outsider advisers including local attorney Michael Hare and Stanley Mukai who have held considerable influence over the affairs of the 115-year-old Bishop Estate.

He’s also one of the trust’s best paid consultants. Since 1989, McConaghy and the PriceWaterhouse firm has billed the estate more than $3.4 million for tax and legal services. Since January, PriceWaterhouse, which merged with the Coopers & Lybrand accounting firm last year, has wracked up more than $700,000, estate sources said. . . .

McConaghy — an associate of former Sen. Robert Dole — recently served on the National Commission on Restructuring the IRS, which recommended major reforms on the U.S. tax agency in 1997. He also served as a trustee of presidential candidate Elizabeth Hanford Dole’s blind trust. . . . [Bishop Estate was also involved with Elizabeth Hanford Dole through the buyout of her company, Hanford’s Creations, Inc.]

Before joining PriceWaterhouse in 1983, McConaghy worked for the IRS and later became chief of staff of the Joint Tax Committee, the powerful congressional panel which writes most of the tax laws. . . . To be sure, McConaghy is no stranger to controversy at the estate. Sources said that he played a significant role in the estate’s much-maligned efforts to lobby against federal legislation barring excessive compensation for directors of nonprofit trusts.

He has also invested personal money in several Bishop Estate deals. Court records show that McConaghy invested about $25,000 in McKenzie Methane Inc., the troubled Houston-based natural gas producer that was taken over by the Bishop Estate….

McConaghy also had a personal stake in a Michigan venture in which the estate acquired about 292,000 acres of raw timberland for about $25 million in 1991. . . .

The timber venture, now known as Shelter Bay Forest, initially was a partnership with New Hampshire timber executive Ben Benson, who is a friend of McConaghy’s….

* * *

From Equity No. 2048, Vol. 151 – In the Matter of the Estate of Bernice P. Bishop – SUBPOENA DUCES TECUM issued Apr 17, 2000:

To: Custodian of Records, PricewaterhouseCoopers LLP : . . . YOU ARE FURTHER ORDERED to bring with you all Documents referred to in the attached exhibit 1.

Among the documents requested:

1. Written policies of PricewaterhouseCoopers (the Firm) and of professional associations to which Firm member belong concerning co-investing with or entering business transactions with clients;

2. Co-investments and other business transactions of Mark McConaghy or other Firm members with Kamehameha Schools Bernice Pauahi Bishop Estate (KSBE) or any of KSBE’s subsidiary or related partnerships, limited partnerships or other business entities;

3. Disclosures by any member of the Firm of co-investments with KSBE or any of its subsidiary or related partnerships, limited partnerships, or other business entities;

4. Statements sent by PricewaterhouseCoopers to KSBE or any of its subsidiary or related partnerships, limited partnerships or other business entities. . . .”

< END OF QUOTE >

Copies of this letter were sent to :

   Dr. Hamilton McCubbin, CEO, Kamehameha Schools
Mr. Robert K.U. Kihune, Trustee, Kamehameha Schools
Mr. Ronald D. Libkuman, Trustee, Kamehameha Schools
Mr. Constance H. Lau, Trustee, Kamehameha Schools
Mr. David P. Coon, Trustee, Kamehameha Schools
Mr. Francis A. Keala, Trustee, Kamehameha Schools
Ms. Janet Hughes, Internal Revenue Service
Ms. Dorothy Sellers, Esq., Office of the Attorney General
Mr. Billy Beaver, U.S. Dept of Labor
Mr. Tai K. Lee, Special Agent, U.S. Department of the Treasury
Federal Bureau of Investigation
Janet Reno, United States Attorney General
Trustee Screening Committee
Dr. Randy Roth, President, Hawaii Bar Association

          The following is quoted from the same RICO lawsuit:

“Plaintiff alleges that the following persons, corporations, partnerships and other business entities knowingly participated in, and improperly benefitted by, the Racketeering Activities of Defendants. By their acts or omissions, they either sanctioned or perpetuated the crimes:

gg) Mark McConoghy, Price Waterhouse – McConoghy is the tax expert hired by KSBE and advises KSBE and its subsidiaries on matters of tax law. McConoghy was a co-investor with KSBE in the McKenzie deal, which had the appearance of, if not actual, conflict of interest. Plaintiff believes McConoghy also may have personally benefitted in other KSBE deals, including one or more of the HAK partnerships, and the Benson Forest purchase . . .

jj) Ben Benson, partner with KSBE in Benson Forest, now Shelter Bay Forests. Plaintiff alleges that Royal Hawaiian Shopping Center, Inc. arranged and paid for a life insurance policy for Benson, with Marsh & McLennan as the agent, which was possibly a “sweetheart deal”, and may not have been reported to the IRS as income to Benson. Plaintiff also alleges that there may have been misrepresentation and/or fraud involved in the purchase of this insurance as Benson had a heart attack (non-fatal) just prior to the binding of coverages, which Plaintiff believes may not have been disclosed by M&M to the life insurance company.”

 < END OF QUOTE>

Additional letters to the SEC and other regulatory and law enforcement agencies, as well as my complete RICO case statement, are available at the following website:

www.the-catbird-seat.net

As I have indicated in previous letters, if you feel that you still do not have sufficient evidence to seek recovery of millions of dollars of the trust’s assets from the named law firms, insurance brokers and others, please contact me for further information that the Morgan, Lewis and Bockius report may have omitted.

Thank you for your consideration in this matter.

Sincerely yours,

 

Bobby N. Harmon, CPCU, ARM

cc:      Kamehameha Activities Association
Hugh Jones, Esq., Deputy Attorney General, State of Hawaii
Mr. Harvey Pitt, Chairman, Securities & Exchange Commission
Mr. John Ashcroft, Attorney General, U.S. Department of Justice
Janet S. Hughes, Mgr., Employee Plans & Exempt Organizations, Internal Revenue Service
Marr, Hipp, Jones & Pepper
P&C Insurance Company, c/o Aon Insurance Managers
Mary Lou Woo, Trustee, c/o Mr. Steven Guttman, Esq.
Arnold T. Phillips, Esq.
Roy F. Hughes, Esq.
Bradley R. Tamm, Esq.
Ray Blanchard, Operations Mgr., AUR, Department of the Treasury, Internal Revenue Service
Debra Sakai, Hawaii State Tax Collector
Pension & Welfare Benefit Administration, U.S. Dept. of Labor

# # #

 

A CATBIRD NOTE: On May 2, 2003, Dr. Hamilton McCubbin submitted his resignation, which took effect immediately.

 

# # #

 

FOR HARMON’S EARLIER LETTERS TO HAMILTON McCUBBIN, GO TO >>>

HAMILTON McCUBBIN

 


 

AND, IF YOU MADE IT THIS FAR AND STILL HAVEN’T SPOTTED THE BIRD YOU’RE LOOKING FOR

HERE’S MORE!

 

ACE UP THE SLEEVE

RICO IN PARADISE

CLAIMS BY HARMON

THE HARMON ARBITRATION

HARMON’S LETTER TO THE NEW TRUSTEES

THE MYTH & THE METHANE

BUZZARDS OF PARADISE

PARADISE PAVED

THE MARSH BIRDS

THE POOP ON AON

 INTERROGATORIES

INTERNAL REVENUE SERVICE

KSBE MASTER

INSURANCE COMMISSIONERS

DIRTY MONEY, DIRTY POLITICS & BISHOP ESTATE

VULTURES OF THE SANDWICH ISLES

APOLLO ADVISORS

THE BLACKSTONE GROUP

INVESTIGATING INVESTCORP

DIRTY GOLD IN GOLDMAN SACHS

YAKUZA DOODLE DANDIES

THE SINKING OF THE EHIME MARU

NESTS IN THE PENTAGON

WOO VS. HARMON

 


 

Last updated May 20, 2005 by The Catbird

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