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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 92-550C (Judge Williams) ______________________________________________________________________________ NORTHEAST SAVINGS, F.A., Plaintiff, v. THE UNITED STATES, Defendant. ______________________________________________________________________________ APPENDIX TO THE DEFENDANT'S POST TRIAL BRIEF AND POST TRIAL REPLY BRIEF ______________________________________________________________________________ STUART E. SCHIFFER Deputy Assistant Attorney General JEANNE E. DAVIDSON Acting Director KENNETH M. DINTZER Assistant Director Of Counsel: SCOTT AUSTIN MELINDA HART ELIZABETH HOSFORD SAMEER YERAWADEKAR Trial Attorneys Department of Justice
TAREK SAWI Senior Trial Attorney Commercial Litigation Branch Civil Division Department of Justice Attn: Classification Unit, 8th Floor 1100 L Street, N.W. Washington, D.C. 20530 Tele: (202) 616-0320 Fax: (202) 305-7643 Attorneys for Defendant
February 20, 2007
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Northeast Savings, F.A. v. United States Case No. 92-550C Index to Appendix To The Defendant's Post Trial Brief And Post Trial Reply Brief
Appendix Pages - App. Form 10-Q, Shawmut National Corporation (DX 99) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2 Business Plan with 1990 & 1991 Projections, Revised 1989, Northeast Savings, F.A. (DX 179) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-9 Revised 1989 Business Plan, Northeast Savings, F.A. (DX 181) . . . . . . . . . . . . . . . . . . . . . 10-14 Three Year Business Plan for 1994, 1995 & 1996, Northeast Federal Corp. (DX 203) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15-17 Memo from Colin Greeley to File Re: Meeting Between Northeast Savings Board of Directors and FHLB Boston Representatives to Discuss Findings of Report of Examination Dated 12/12/1988, Northeast Savings (DX 229) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18-19 OTS Report of Examination, Northeast Savings, F.A. (DX 244) . . . . . . . . . . . . . . . . . . . . . 20-25 OTS Report of Examination, Northeast Savings, F.A. (DX 248) . . . . . . . . . . . . . . . . . . . . . 26-29 Expert Report of Dr. Nevins D. Baxter with Corrected Page 17 (DX 285) . . . . . . . . . . . . . 30-40 Expert Report of W. Barefoot Bankhead (DX 286) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41-42 Meeting Minutes, Special Meeting of the Board of Directors, Northeast Savings, F.A. (DX 334) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Meeting Minutes, Special Meeting of the Board of Directors, Northeast Savings, F.A. (391) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44-46 Financial Management Committee Meeting Minutes & Package (DX 509) . . . . . . . . . . . . . . . . 47 Annual Meeting of the Stockholders, Northeast Savings (DX 513) . . . . . . . . . . . . . . . . . . . 48-49 Memo to File from Ford Peckham Re: Pre-Exam Memo (DX 672) . . . . . . . . . . . . . . . . . . 50-55 Accounting Opinion March 12, 1982 (DX 827) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Stipulation Letter from Kent Dixon to FHLBB (DX 829) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
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Northeast Savings, F.A. v. United States Case No. 92-550C Index to Appendix To The Defendant's Post Trial Brief And Post Trial Reply Brief
Letter from Peat, Marwick, Mitchell Co. To Northeast Savings Re: Accounting Opinion July 20, 1982 (DX 830) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Accounting Opinion March 24, 1983 (DX 836) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59-60 Demonstrative of Northeast's Core Earnings for Fiscal Years 1985-1989 (DX 3000) . . . . . . . . 61 Demonstrative of Northeast's Core Earnings October 1989- March 1995 (DX 3001) . . . . . 62-63 Demonstrative of Northeast's Loan Loss Provisions and REO Operations Expense October 1989- March 1995 (DX 3002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64-65 Demonstrative of Net Income of Northeast's New England Retail Thrift Peer Group 1990-1994 (DX 3003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Demonstrative of Northeast's Reduction in Single-Family Residential Loan Originations (DX 3005) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Demonstrative of Northeast's Cumulative Securitizations and Recourse Removed October 1989-December 1994 (DX 3008) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68-69 Demonstrative of Northeast's Curtailment of High Risk Lines of Business (DX 3009) . . . . . . 70 Demonstrative of Northeast's Benefit from Omitting the FSLIC Preferred Stock Dividends and Redeeming the FSLIC Preferred Stock (DX 3011) . . . . . . . . . . . . . . . . . . . . . . . 71 Demonstrative of Large Thrift Failures 1990-1994 (DX 3012) . . . . . . . . . . . . . . . . . . . . . . . . . 72 Demonstrative of Mortgage-Backed Securities Sold by Northeast June 1986-Dec. 1992 (DX 3020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73-74 Demonstrative of Comparison of Average Change in Yield/Cost Spread Actual Bank vs. Dr. Baxter's Assumed "Incremental Bank" June 1990-March 1995 (DX 3021) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75-76 Demonstrative of Northeast's Predictions of the Cumulative Probability of Rates Increasing and Decreasing (DX 3023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77-78 Demonstrative of General and Administrative Expenses as a Percentage of Average Tangible Assets (DX 3024) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79-81
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Demonstrative: "What is GAP?" (DX 4001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Demonstrative of Dr. Baxter's Wholesale Spreads vs. 6-Month Treasury Rates (DX 4003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Demonstrative of 6-Month, 5-Year, and 10-Year Treasury Rates (September 1988 -March 1995) (DX 4004) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Demonstrative of Northeast's Actual vs. Dr. Baxter's Foregone Portfolio 1-Year Gap (DX 4007) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Demonstrative of Northeast's Actual vs. Dr. Baxter's Foregone Portfolio 6-Month Gap (DX 4009) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Demonstrative: Dr' Baxter's Calculation of Divested Assets (DX 4013) . . . . . . . . . . . . . . . . . . 87 Demonstrative: Dr. Baxter Overstates Northeast's Divested Assets (DX 4014) . . . . . . . . . . . . 88 Demonstrative of Dr' Baxter's Divested Assets (DX 4015) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 Demonstrative of Northeast's Wholesale Assets as a Percentage of Total Assets (DX 4021) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Demonstrative of Northeast's Wholesale Liabilities as a Percentage of Total Liabilities (DX 4022) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Demonstrative of Northeast's Actual Post-FIRREA Pre-Tax Profits vs. Dr. Baxter's Foregone Portfolio Lost Profits (DX 4026) . . . . . . . . . . . . . . . . . . . . . . 92 Demonstrative: Dr. Baxter Fails to Consider that Non-Breach Reasons Caused Goodwill to Be Excluded from Northeast's Regulatory Capital (DX 4027) . . . . . . . . . 93 Demonstrative: Relevant Regulatory and GAAP Pronouncements Related to Business Combinations and Goodwill (DX 4028) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 Demonstrative: Factors Cited by Kaplan Smith that Caused Northeast to Conclude that Its Goodwill Was Impaired (DX 4029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 Demonstrative: Dr. Baxter's Calculation of But-for Northeast's Deposit Insurance Premiums Is Speculative and Understated (DX 4030) . . . . . . . . . . . . . . . . . . . . . . . . 96 -iii-
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Northeast Savings, F.A. v. United States Case No. 92-550C Index to Appendix To The Defendant's Post Trial Brief And Post Trial Reply Brief
Demonstrative: Fair Market Value, Asset Sales and damages (DX 5005) . . . . . . . . . . . . . . . . . 97 Demonstrative: Off-Balance Sheet: Use Options (DX 5009) . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 Demonstrative of Northeast's Closing Stock Price December 31, 1985 - June 9, 1995 (DX 5011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Demonstrative: (B) The Profitability of Dr. Baxter's Foregone Portfolio Had No Relationship to Northeast's Actual Portfolio (DX 5016) . . . . . . . . . . . . . . . . . . . . . . . 100 Demonstrative: (D) But-for Northeast Is Exposed to Substantially More Interest Rate Risk Than Actual Northeast (DX 5018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 Demonstrative: (iii) Northeast's Actual 6-Month GAP v. Dr. Baxter's Foregone Portfolio 6-Month GAP (Fiscal Year End) (DX 5024) . . . . . . . . . . . . . . . . . . . . . . . 102 Demonstrative: (iii) Northeast's Actual 6-Month GAP v. Dr. Baxter's Foregone Portfolio 6-Month GAP (Quarter End) (DX 5025) . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Demonstrative: (iii) Northeast's Actual 1-Year GAP v. Dr. Baxter's Foregone Portfolio 1-Year GAP (DX 5027) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Demonstrative: (iv) What Impact Did Changes in Interest Rates Have on Dr. Baxter's Calculation of Lost Profits? (DX 5037) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Demonstrative: Dr. Baxter's Lost Profits Model Is Not Conservative: The But-for Bank Is Much More profitable Than the Actual Bank (DX 5041) . . . . . . . . . . . . . . . . . . . . . . 106 Demonstrative: DEPCO Damages (DX 5047) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Demonstrative: Deposit Insurance Premia Damages Conceptual Criticisms (DX 5049) . . . . . 108 Demonstrative: Dr. Baxter Fails to Recognize that Tangible Capital Reduces Risk (DX 5050) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 Northeast Savings Consolidated Financials (PX 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110-111 Northeast Savings 1988 Annual Report (PX 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112-115 Northeast Savings 1989 Annual Report (PX 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116-120 -iv-
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Northeast Savings 1990 Annual Report (PX 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121-125 Northeast Savings 1991 Annual Report (PX 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126-128 Northeast Savings 10-K for the Year Ended 3/31/88 (PX 18) . . . . . . . . . . . . . . . . . . . . . 129-131 Northeast Federal Corp. 10-K for the Year Ended 3/31/90 (PX 20) . . . . . . . . . . . . . . . . . 132-133 Northeast Federal Corp 10-K for the Year Ended 3/31/91 (PX 21) . . . . . . . . . . . . . . . . . 134-136 Northeast Federal Corp 10-K for the Year Ended 3/31/92 (PX 23) . . . . . . . . . . . . . . . . . 137-139 Northeast Federal Corp Transitional 10-K for the Period 4/1/92 to 12/31/92 (PX 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140-143 Northeast Federal Corp Transitional 10-K for the Period 12/31/92 (PX 25) . . . . . . . . . . 144-151
Northeast Federal Corp Transitional 10-K for the Period 12/31/94 (PX 28) . . . . . . . . . . 152-155 Northeast Federal Corp 10-Q - 9/30/1992 (PX 56) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156-158 Northeast Federal Corp 10-Q - 9/30/1994 (PX 60) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159-161 1988 Kaplan Smith Report dated 8/19/88 (PX 66) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162-163 1988 Kaplan Smith Report dated 9/16/88 (PX 67) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164-168 1990 Kaplan Smith Report (PX 68) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169-176 1992 Kaplan associates Report (PX 69) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177-184 Thrift Financial Report (PX 116) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 Thrift Financial Report (PX 120) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186-187 Thrift Financial Report (PX 124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188-190 Five Year Financial Plan (PX 156) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191-193 Business Review: FY 91 Results, Financial Overview for FY 1985-94, -v-
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Three-Year Business Plan for Fiscal Years Ending 3/31/1992, 3/31/93, 3/31/94 (PX 161) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194-198 Capital Plan (PX 173) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199-201 FHLB Report of Examination (PX 191) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202-205 FHLB Report of Examination (PX 192) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206-214 OTS Interim Report of Examination (PX 195) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215-217 FDIC Report of Examination (PX 202) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218-219 FDIC Report of Examination (PX 204) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220-224 Letter to K. McCarthy from G. Rutland: Response to FHLB Report of Examination dated 112/12/88 (PX 211) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225-232 FHLBB Resolution No. 82-167 (PX 228) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233-235 FHLBB Resolution No. 82-679 (PX 231) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236-237
FHLBB Resolution No. 82-680 (PX 232) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238-240 Letter from FHLBB to K. Dixon (PX 234) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241-242 Letter from J. Finn to K. Dixon (PX 235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243-244 Letter from J. Finn to K. Dixon (PX 236) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245-246 Affidavit of George P. Rutland in Support of Plaintiff's Motion for Preliminary Injunction (PX 241) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247-251 NES Board of Directors Meeting Minutes (PX 250) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252-254 NES Board of Directors Meeting Minutes (PX 251) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255-256 NES Board of Directors Meeting Minutes (PX 282) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257-258 NES Board of Directors Meeting Minutes (PX 287) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259-260 -vi-
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Interest Rate Risk Management Policy (PX 560) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261-262 IRR Management Reports of 6/30/92 (PX 573) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263-264 Business Plan Economic Review & Interest Rate Forecast (PX 581) . . . . . . . . . . . . . . . . 265-266 Accounting Principles Board Opinion No. 17- Intangible Assets (PX 668) . . . . . . . . . . . 267-273 Memo from L. David Taylor to OES Professional Staff, #R 31b, Goodwill (PX 672) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274-275 FASB No. 72 Accounting for Certain Acquisitions of Banking or Thrift (PX 674) . . . . . 276-277 FHLB of Boston Memo: re Meeting NE Savings, Hartford (PX 1146) . . . . . . . . . . . . . . 278-279 FHLB of Boston Memo (PX 1156) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280 Memo: re Chronology of Preferred Stock Transaction w/ attachments (PX 1401) . . . . . . 281-282 Demonstrative: Actual and But-For Bank Tangible Assets (PX 2017) . . . . . . . . . . . . . . . 283-285 Demonstrative: Total Divested Assets Balances at Fiscal Year End (PX 2026) . . . . . . . . . . . . 286 Demonstrative: Annual Lost Profits on Divested Assets (PX 2030) . . . . . . . . . . . . . . . . . 287-289 Demonstrative: Cost of Warrants Issued to DEPCO (PX 2050) . . . . . . . . . . . . . . . . . . . . . . . . 290 Demonstrative: Expectancy Damages Summary (PX 2062) . . . . . . . . . . . . . . . . . . . . . . . . . . . 291 Deposition of Kevin James O'Keefe, February 13, 2003 (Excerpt) . . . . . . . . . . . . . . . . . 292-293 Deposition of Albert J. Brenner, February 28, 2003 (Excerpt) . . . . . . . . . . . . . . . . . . . . . 294-311 Deposition of Brent Beesley, April 8, 2003 (Excerpt) . . . . . . . . . . . . . . . . . . . . . . . . . . . 312-313 Deposition of Ralph R. Gridley, May 14, 2003 (Excerpt) . . . . . . . . . . . . . . . . . . . . . . . . . 314-315 Deposition of Dean M. Fischbeck, October 3, 2006 (Excerpt) . . . . . . . . . . . . . . . . . . . . . 316-320 Trial Transcript of Northeast Savings v. United States, October 23, 2006 (Excerpt) . . . . 321-324
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Trial Transcript of Northeast Savings v. United States, October 24, 2006 (Excerpt) . . . . 325-344 Trial Transcript of Northeast Savings v. United States, October 26, 2006 (Excerpt) . . . . 345-349 Trial Transcript of Northeast Savings v. United States, October 27, 2006 (Excerpt) . . . . 350-380 Trial Transcript of Northeast Savings v. United States, October 30, 2006 (Excerpt) . . . . 381-412 Trial Transcript of Northeast Savings v. United States, October 31, 2006 (Excerpt) . . . . 413-420 Trial Transcript of Northeast Savings v. United States, November 1, 2006 (Excerpt) . . . 421-428 Trial Transcript of Northeast Savings v. United States, November 2, 2006 (Excerpt) . . . 429-451 Trial Transcript of Northeast Savings v. United States, November 3, 2006 (Excerpt) . . . 452-495 Trial Transcript of Northeast Savings v. United States, November 6, 2006 (Excerpt) . . . 496-532 Trial Transcript of Northeast Savings v. United States, November 8, 2006 (Excerpt) . . . 533-535 Trial Transcript of Northeast Savings v. United States, November 9, 2006 (Excerpt) . . . 536-543
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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 92-550C (Judge Williams) ______________________________________________________________________________ NORTHEAST SAVINGS, F.A., Plaintiff, v. THE UNITED STATES, Defendant. ______________________________________________________________________________ APPENDIX TO THE DEFENDANT'S POST TRIAL BRIEF AND POST TRIAL REPLY BRIEF ______________________________________________________________________________ STUART E. SCHIFFER Deputy Assistant Attorney General JEANNE E. DAVIDSON Acting Director KENNETH M. DINTZER Assistant Director Of Counsel: SCOTT AUSTIN MELINDA HART ELIZABETH HOSFORD SAMEER YERAWADEKAR Trial Attorneys Department of Justice
TAREK SAWI Senior Trial Attorney Commercial Litigation Branch Civil Division Department of Justice Attn: Classification Unit, 8th Floor 1100 L Street, N.W. Washington, D.C. 20530 Tele: (202) 616-0320 Fax: (202) 305-7643 Attorneys for Defendant
February 20, 2007
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Northeast Savings, F.A. v. United States Case No. 92-550C Index to Appendix To The Defendant's Post Trial Brief And Post Trial Reply Brief
Appendix Pages - App. Form 10-Q, Shawmut National Corporation (DX 99) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2 Business Plan with 1990 & 1991 Projections, Revised 1989, Northeast Savings, F.A. (DX 179) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-9 Revised 1989 Business Plan, Northeast Savings, F.A. (DX 181) . . . . . . . . . . . . . . . . . . . . . 10-14 Three Year Business Plan for 1994, 1995 & 1996, Northeast Federal Corp. (DX 203) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15-17 Memo from Colin Greeley to File Re: Meeting Between Northeast Savings Board of Directors and FHLB Boston Representatives to Discuss Findings of Report of Examination Dated 12/12/1988, Northeast Savings (DX 229) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18-19 OTS Report of Examination, Northeast Savings, F.A. (DX 244) . . . . . . . . . . . . . . . . . . . . . 20-25 OTS Report of Examination, Northeast Savings, F.A. (DX 248) . . . . . . . . . . . . . . . . . . . . . 26-29 Expert Report of Dr. Nevins D. Baxter with Corrected Page 17 (DX 285) . . . . . . . . . . . . . 30-40 Expert Report of W. Barefoot Bankhead (DX 286) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41-42 Meeting Minutes, Special Meeting of the Board of Directors, Northeast Savings, F.A. (DX 334) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Meeting Minutes, Special Meeting of the Board of Directors, Northeast Savings, F.A. (391) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44-46 Financial Management Committee Meeting Minutes & Package (DX 509) . . . . . . . . . . . . . . . . 47 Annual Meeting of the Stockholders, Northeast Savings (DX 513) . . . . . . . . . . . . . . . . . . . 48-49 Memo to File from Ford Peckham Re: Pre-Exam Memo (DX 672) . . . . . . . . . . . . . . . . . . 50-55 Accounting Opinion March 12, 1982 (DX 827) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Stipulation Letter from Kent Dixon to FHLBB (DX 829) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
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Letter from Peat, Marwick, Mitchell Co. To Northeast Savings Re: Accounting Opinion July 20, 1982 (DX 830) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Accounting Opinion March 24, 1983 (DX 836) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59-60 Demonstrative of Northeast's Core Earnings for Fiscal Years 1985-1989 (DX 3000) . . . . . . . . 61 Demonstrative of Northeast's Core Earnings October 1989- March 1995 (DX 3001) . . . . . 62-63 Demonstrative of Northeast's Loan Loss Provisions and REO Operations Expense October 1989- March 1995 (DX 3002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64-65 Demonstrative of Net Income of Northeast's New England Retail Thrift Peer Group 1990-1994 (DX 3003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Demonstrative of Northeast's Reduction in Single-Family Residential Loan Originations (DX 3005) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Demonstrative of Northeast's Cumulative Securitizations and Recourse Removed October 1989-December 1994 (DX 3008) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68-69 Demonstrative of Northeast's Curtailment of High Risk Lines of Business (DX 3009) . . . . . . 70 Demonstrative of Northeast's Benefit from Omitting the FSLIC Preferred Stock Dividends and Redeeming the FSLIC Preferred Stock (DX 3011) . . . . . . . . . . . . . . . . . . . . . . . 71 Demonstrative of Large Thrift Failures 1990-1994 (DX 3012) . . . . . . . . . . . . . . . . . . . . . . . . . 72 Demonstrative of Mortgage-Backed Securities Sold by Northeast June 1986-Dec. 1992 (DX 3020) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73-74 Demonstrative of Comparison of Average Change in Yield/Cost Spread Actual Bank vs. Dr. Baxter's Assumed "Incremental Bank" June 1990-March 1995 (DX 3021) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75-76 Demonstrative of Northeast's Predictions of the Cumulative Probability of Rates Increasing and Decreasing (DX 3023) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77-78 Demonstrative of General and Administrative Expenses as a Percentage of Average Tangible Assets (DX 3024) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79-81
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Demonstrative: "What is GAP?" (DX 4001) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Demonstrative of Dr. Baxter's Wholesale Spreads vs. 6-Month Treasury Rates (DX 4003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Demonstrative of 6-Month, 5-Year, and 10-Year Treasury Rates (September 1988 -March 1995) (DX 4004) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Demonstrative of Northeast's Actual vs. Dr. Baxter's Foregone Portfolio 1-Year Gap (DX 4007) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Demonstrative of Northeast's Actual vs. Dr. Baxter's Foregone Portfolio 6-Month Gap (DX 4009) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Demonstrative: Dr' Baxter's Calculation of Divested Assets (DX 4013) . . . . . . . . . . . . . . . . . . 87 Demonstrative: Dr. Baxter Overstates Northeast's Divested Assets (DX 4014) . . . . . . . . . . . . 88 Demonstrative of Dr' Baxter's Divested Assets (DX 4015) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 Demonstrative of Northeast's Wholesale Assets as a Percentage of Total Assets (DX 4021) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Demonstrative of Northeast's Wholesale Liabilities as a Percentage of Total Liabilities (DX 4022) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Demonstrative of Northeast's Actual Post-FIRREA Pre-Tax Profits vs. Dr. Baxter's Foregone Portfolio Lost Profits (DX 4026) . . . . . . . . . . . . . . . . . . . . . . 92 Demonstrative: Dr. Baxter Fails to Consider that Non-Breach Reasons Caused Goodwill to Be Excluded from Northeast's Regulatory Capital (DX 4027) . . . . . . . . . 93 Demonstrative: Relevant Regulatory and GAAP Pronouncements Related to Business Combinations and Goodwill (DX 4028) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 Demonstrative: Factors Cited by Kaplan Smith that Caused Northeast to Conclude that Its Goodwill Was Impaired (DX 4029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 Demonstrative: Dr. Baxter's Calculation of But-for Northeast's Deposit Insurance Premiums Is Speculative and Understated (DX 4030) . . . . . . . . . . . . . . . . . . . . . . . . 96 -iii-
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Demonstrative: Fair Market Value, Asset Sales and damages (DX 5005) . . . . . . . . . . . . . . . . . 97 Demonstrative: Off-Balance Sheet: Use Options (DX 5009) . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 Demonstrative of Northeast's Closing Stock Price December 31, 1985 - June 9, 1995 (DX 5011) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Demonstrative: (B) The Profitability of Dr. Baxter's Foregone Portfolio Had No Relationship to Northeast's Actual Portfolio (DX 5016) . . . . . . . . . . . . . . . . . . . . . . . 100 Demonstrative: (D) But-for Northeast Is Exposed to Substantially More Interest Rate Risk Than Actual Northeast (DX 5018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 Demonstrative: (iii) Northeast's Actual 6-Month GAP v. Dr. Baxter's Foregone Portfolio 6-Month GAP (Fiscal Year End) (DX 5024) . . . . . . . . . . . . . . . . . . . . . . . 102 Demonstrative: (iii) Northeast's Actual 6-Month GAP v. Dr. Baxter's Foregone Portfolio 6-Month GAP (Quarter End) (DX 5025) . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Demonstrative: (iii) Northeast's Actual 1-Year GAP v. Dr. Baxter's Foregone Portfolio 1-Year GAP (DX 5027) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Demonstrative: (iv) What Impact Did Changes in Interest Rates Have on Dr. Baxter's Calculation of Lost Profits? (DX 5037) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Demonstrative: Dr. Baxter's Lost Profits Model Is Not Conservative: The But-for Bank Is Much More profitable Than the Actual Bank (DX 5041) . . . . . . . . . . . . . . . . . . . . . . 106 Demonstrative: DEPCO Damages (DX 5047) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Demonstrative: Deposit Insurance Premia Damages Conceptual Criticisms (DX 5049) . . . . . 108 Demonstrative: Dr. Baxter Fails to Recognize that Tangible Capital Reduces Risk (DX 5050) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 Northeast Savings Consolidated Financials (PX 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110-111 Northeast Savings 1988 Annual Report (PX 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112-115 Northeast Savings 1989 Annual Report (PX 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116-120 -iv-
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Northeast Savings 1990 Annual Report (PX 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121-125 Northeast Savings 1991 Annual Report (PX 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126-128 Northeast Savings 10-K for the Year Ended 3/31/88 (PX 18) . . . . . . . . . . . . . . . . . . . . . 129-131 Northeast Federal Corp. 10-K for the Year Ended 3/31/90 (PX 20) . . . . . . . . . . . . . . . . . 132-133 Northeast Federal Corp 10-K for the Year Ended 3/31/91 (PX 21) . . . . . . . . . . . . . . . . . 134-136 Northeast Federal Corp 10-K for the Year Ended 3/31/92 (PX 23) . . . . . . . . . . . . . . . . . 137-139 Northeast Federal Corp Transitional 10-K for the Period 4/1/92 to 12/31/92 (PX 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140-143 Northeast Federal Corp Transitional 10-K for the Period 12/31/92 (PX 25) . . . . . . . . . . 144-151
Northeast Federal Corp Transitional 10-K for the Period 12/31/94 (PX 28) . . . . . . . . . . 152-155 Northeast Federal Corp 10-Q - 9/30/1992 (PX 56) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156-158 Northeast Federal Corp 10-Q - 9/30/1994 (PX 60) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159-161 1988 Kaplan Smith Report dated 8/19/88 (PX 66) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162-163 1988 Kaplan Smith Report dated 9/16/88 (PX 67) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164-168 1990 Kaplan Smith Report (PX 68) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169-176 1992 Kaplan associates Report (PX 69) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177-184 Thrift Financial Report (PX 116) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 Thrift Financial Report (PX 120) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186-187 Thrift Financial Report (PX 124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188-190 Five Year Financial Plan (PX 156) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191-193 Business Review: FY 91 Results, Financial Overview for FY 1985-94, -v-
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Three-Year Business Plan for Fiscal Years Ending 3/31/1992, 3/31/93, 3/31/94 (PX 161) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194-198 Capital Plan (PX 173) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199-201 FHLB Report of Examination (PX 191) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202-205 FHLB Report of Examination (PX 192) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206-214 OTS Interim Report of Examination (PX 195) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215-217 FDIC Report of Examination (PX 202) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218-219 FDIC Report of Examination (PX 204) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220-224 Letter to K. McCarthy from G. Rutland: Response to FHLB Report of Examination dated 112/12/88 (PX 211) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225-232 FHLBB Resolution No. 82-167 (PX 228) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233-235 FHLBB Resolution No. 82-679 (PX 231) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236-237
FHLBB Resolution No. 82-680 (PX 232) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238-240 Letter from FHLBB to K. Dixon (PX 234) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241-242 Letter from J. Finn to K. Dixon (PX 235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243-244 Letter from J. Finn to K. Dixon (PX 236) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245-246 Affidavit of George P. Rutland in Support of Plaintiff's Motion for Preliminary Injunction (PX 241) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247-251 NES Board of Directors Meeting Minutes (PX 250) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252-254 NES Board of Directors Meeting Minutes (PX 251) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255-256 NES Board of Directors Meeting Minutes (PX 282) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257-258 NES Board of Directors Meeting Minutes (PX 287) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259-260 -vi-
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Interest Rate Risk Management Policy (PX 560) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261-262 IRR Management Reports of 6/30/92 (PX 573) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263-264 Business Plan Economic Review & Interest Rate Forecast (PX 581) . . . . . . . . . . . . . . . . 265-266 Accounting Principles Board Opinion No. 17- Intangible Assets (PX 668) . . . . . . . . . . . 267-273 Memo from L. David Taylor to OES Professional Staff, #R 31b, Goodwill (PX 672) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274-275 FASB No. 72 Accounting for Certain Acquisitions of Banking or Thrift (PX 674) . . . . . 276-277 FHLB of Boston Memo: re Meeting NE Savings, Hartford (PX 1146) . . . . . . . . . . . . . . 278-279 FHLB of Boston Memo (PX 1156) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280 Memo: re Chronology of Preferred Stock Transaction w/ attachments (PX 1401) . . . . . . 281-282 Demonstrative: Actual and But-For Bank Tangible Assets (PX 2017) . . . . . . . . . . . . . . . 283-285 Demonstrative: Total Divested Assets Balances at Fiscal Year End (PX 2026) . . . . . . . . . . . . 286 Demonstrative: Annual Lost Profits on Divested Assets (PX 2030) . . . . . . . . . . . . . . . . . 287-289 Demonstrative: Cost of Warrants Issued to DEPCO (PX 2050) . . . . . . . . . . . . . . . . . . . . . . . . 290 Demonstrative: Expectancy Damages Summary (PX 2062) . . . . . . . . . . . . . . . . . . . . . . . . . . . 291 Deposition of Kevin James O'Keefe, February 13, 2003 (Excerpt) . . . . . . . . . . . . . . . . . 292-293 Deposition of Albert J. Brenner, February 28, 2003 (Excerpt) . . . . . . . . . . . . . . . . . . . . . 294-311 Deposition of Brent Beesley, April 8, 2003 (Excerpt) . . . . . . . . . . . . . . . . . . . . . . . . . . . 312-313 Deposition of Ralph R. Gridley, May 14, 2003 (Excerpt) . . . . . . . . . . . . . . . . . . . . . . . . . 314-315 Deposition of Dean M. Fischbeck, October 3, 2006 (Excerpt) . . . . . . . . . . . . . . . . . . . . . 316-320 Trial Transcript of Northeast Savings v. United States, October 23, 2006 (Excerpt) . . . . 321-324
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Northeast Savings, F.A. v. United States Case No. 92-550C Index to Appendix To The Defendant's Post Trial Brief And Post Trial Reply Brief
Trial Transcript of Northeast Savings v. United States, October 24, 2006 (Excerpt) . . . . 325-344 Trial Transcript of Northeast Savings v. United States, October 26, 2006 (Excerpt) . . . . 345-349 Trial Transcript of Northeast Savings v. United States, October 27, 2006 (Excerpt) . . . . 350-380 Trial Transcript of Northeast Savings v. United States, October 30, 2006 (Excerpt) . . . . 381-412 Trial Transcript of Northeast Savings v. United States, October 31, 2006 (Excerpt) . . . . 413-420 Trial Transcript of Northeast Savings v. United States, November 1, 2006 (Excerpt) . . . 421-428 Trial Transcript of Northeast Savings v. United States, November 2, 2006 (Excerpt) . . . 429-451 Trial Transcript of Northeast Savings v. United States, November 3, 2006 (Excerpt) . . . 452-495 Trial Transcript of Northeast Savings v. United States, November 6, 2006 (Excerpt) . . . 496-532 Trial Transcript of Northeast Savings v. United States, November 8, 2006 (Excerpt) . . . 533-535 Trial Transcript of Northeast Savings v. United States, November 9, 2006 (Excerpt) . . . 536-543
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Free Post Trial Brief - District Court of Federal Claims - federal
| File Size: | 17,517.0 kB |
| Pages: | 616 |
| Date: | September 11, 2008 |
| File Format: | |
| State: | federal |
| Category: | District |
| Author: | unknown |
| Word Count: | 8,118 Words, 65,537 Characters |
| Page Size: | Letter (8 1/2" x 11") |
| URL |
https://www.findforms.com/pdf_files/cofc/7700/169.pdf |
| Download Post Trial Brief - District Court of Federal Claims ( 17,517.0 kB) |
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