Receivership Entities (collectively, ANMP ) were comprised of 112 interrelated entities.



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00 NORTH CENTRAL AVENUE SUITE 000 PHOENIX, ARIZONA 0 0 Michael Carmel, Esq. #00 LAW OFFICES OF MICHAEL W. CARMEL, LTD 0 East Columbus Avenue Phoenix, Arizona 0- (0) - e-mail michael@mcarmellaw.com Attorney for the Debtors Scott J. Richardson, #00 Jonathan P. Ibsen, # 0 00 North Central Avenue, Suite 000 Phoenix, Arizona 0 (0) -00 e-mail lew@jaburgwilk.com Attorneys for the Receiver/Special Counsel Debtor In re: AMERICAN NATIONAL MORTGAGE PARTNERS, LLC, In re: Debtor. ANMP TH ST., LLC, Debtor. UNITED STATES BANKRUPTCY COURT DISTRICT OF ARIZONA In Proceedings Under Chapter Case Nos: 0-00 PHX RJH 0-0 PHX RJH PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW- EQUITABLE SUBORDINATION Debtors submit the following proposed Findings of Fact and Conclusions of Law, following this Court s Trial on Debtors subordination and classification of the Claims of Gregory Harrington, Mulitvest, LLC and Vector Partners, LLC (the Harrington Objectants ) as Class Claims under the Plan of Reorganization: FINDINGS OF FACT: and (O).. This Court has jurisdiction over this matter pursuant to U.S.C. (b)()(a). Prior to the commencement of these Bankruptcy Cases, the Debtors, and the Receivership Entities (collectively, ANMP ) were comprised of interrelated entities. -/KMS/KMS/_v

00 NORTH CENTRAL AVENUE SUITE 000 PHOENIX, ARIZONA 0 0. There were management entities.. The remaining entities were investor trusts and limited liability companies that were organized, managed and controlled by one or more of the management entities.. The management entities shared common control and operational attributes.. ANMP solicited Investors and represented to the Investors that their money would be loaned to borrowers and secured by either Deeds of Trust or Illinois Land Trusts.. Most of the Investors were retirement age individuals on fixed incomes, investing their retirement funds.. ANMP arranged a series of overlapping investor-financed loans for Castle Megastores, Inc., (the Castle Loans ). The cumulative total face amount of the loans was $0,0,. The amount raised from investors was $,0,.. Castle began defaulting on its outstanding loans in June 00.. ANMP continued to make the scheduled interest payments to the investors through September, 00, and continued to represent to its creditors and investors that such loans were actually performing. ANMP made these payments from money from new investors.. The Castle defaults brought down the ANMP house of cards.. ANMP s Management perverted ANMP into a vehicle for an elaborate Ponzi scheme to take money from their creditors and investors.. ANMP established Secura Fund Arizona, LLC to launch an Intrastate Public Offering for $,000,000.. Although Secura s preliminary prospectus was dated June, 00, the offering never took place, because ANMP was not able to satisfy the financial and organizational issues raised by the Arizona Securities Division.. In July 00, ANMP made three loans to General Media Inc., ( GMI ) the holding company for Penthouse Magazine and Penthouse, in an attempt to generate more funds for ANMP (the Penthouse Loans ).. ANMP was insolvent.. ANMP was a Ponzi scheme. -/KMS/KMS/_v

00 NORTH CENTRAL AVENUE SUITE 000 PHOENIX, ARIZONA 0. Greg Harrington either through Mulitvest, LLC, Vector Partners, LLC and/or on his own, acted on behalf of the Penthouse borrowers while at the same time purporting to represent the interests of ANMP.. Harrington was an active participant in the ANMP scheme to defraud their Investors and Creditors. 0. Harrington, during various relevant periods, acted in varying capacities - with either the actual or apparent authority - as an employee, agent, officer, director, member and controlling person of ANMP.. During such times, Harrington, Vector and Multivest engaged in inequitable conduct towards the Debtors.. The inequitable conduct of Harrington, Vector and Multivest included, inter alia: i) Making misrepresentations to investors to induce them to invest in ANMP, in violation of the securities laws, as an unlicensed and unlicensable salesman; ii) Making misrepresentations as to his own status as an investor in ANMP; iii) Making material misrepresentations regarding the alleged security underlying various transactions including the Penthouse loans; iv) Authoring false and misleading documents; v) Representing interests adverse to ANMP while purportedly acting on behalf of ANMP, its investors and creditors; 0 vi) Acting through Vector Partners, LLC to aid ANMP in materially misstating the assets of collateral underlying various of its loan portfolios; and vii) Pledging the same Multivest, LLC debentures, multiple times, to overstate the capitalization of Secura;. At the same time, Harrington also met with, and solicited, ANMP investors to put their money into the Penthouse loans.. Harrington represented that the Penthouse loans were secure.. Specifically, but not by way of limitation, Harrington met with and solicited investor Gerry Zwack ( Zwack ), as follows: -/KMS/KMS/_v

(a) Zwack met with Harrington on October, 00, when Zwack visited the ANMP offices at N. th Street, Scottsdale, Arizona to obtain further information about the Penthouse Loans, to be guaranteed by Robert Guccione ( Guccione ). Zwack was concerned that the money would be used in connection with pornography and testified that had he known it was to be used in connection with pornography, that he would not have invested. Zwack was particularly concerned about whether the loans would be properly secured. Mr. and Mrs. Zwack wanted a safe, secure, low risk investment. Harrington assured Zwack that the monies were not being used in connection with Penthouse s porn business, but instead, were to be used to restructure Guccione s personal business affairs. (b) (c) The funds were actually used to aid Penthouse in its operations. Zwack made clear to Harrington that he wanted only a safe, secure, low 00 NORTH CENTRAL AVENUE SUITE 000 PHOENIX, ARIZONA 0 risk investment. Mr. Zwack specifically asked Harrington about the nature and type of collateral. They discussed the specific items of collateral that would secure the loans. Harrington specifically represented to Zwack that the Penthouse Loans would be secured by Mr. Guccione s personal art collection and by Mr. Guccione s personal residence in New York City and another piece of real estate. (d) Zwack was not provided with any prospectus or loan package prior to his investment. (e) Harrington was so convincing, and came across as such an authority, that 0 Mr. Zwack relied on his representations and invested not only his own money, but also the money of his mother, Evelyn Zwack. (f) On October, 00, the same day Zwack met with Harrington, Zwack invested $,000.00 of his own money, and $,000.00 his mother s money. (g) Harrington s representations to Mr. Zwack were material, in that but for such representations, Mr. Zwack would not have invested his and his wife s money, and his mother s money. -/KMS/KMS/_v

00 NORTH CENTRAL AVENUE SUITE 000 PHOENIX, ARIZONA 0 0. Contrary to Harrington s representations to Mr. Zwack and the other Investors, the Penthouse loans were not secure. In fact, the real property purportedly securing the Penthouse loans were already being foreclosed upon by the senior lender at the time the loans were made.. Harrington never disclosed his prior felony conviction to Mr. Zwack or any investor and thereby misled such investors.. Harrington admitted that he had purchased interests in the Penthouse loans for resale to Investors thereby making him an underwriter and an unlicensed broker/dealer.. As a direct result of the inequitable conduct of Harrington, Vector and Multivest, ANMP and its creditors and investors were damaged by, inter alia: i) Investing their money in ANMP based upon materially misstatements of fact; and ii) Making loans to Penthouse and GMI, under false and misleading facts, which resulted in ANMP losing the entire amount of the loans. CONCLUSIONS OF LAW:. Based upon the testimony and exhibits at Trial, the Harrington Objectants engaged in inequitable conduct towards the Debtors, including the aforementioned material misstatements of fact;. The Creditors and Investors reasonably relied upon such misstatements.. The Debtors, their Creditors and Investors were directly damaged by such misstatements and inequitable conduct;. Consequently, the Claims of the Harrington Objectants will be equitably subordinated to those of the remaining creditor body as Class Claims under the Plan of Reorganization. DATED this th day of September, 00. /s/ Jonathan P. Ibsen, # 0 Scott J. Richardson Jonathan P. Ibsen Special Counsel for the Debtors -/KMS/KMS/_v

COPY of the foregoing mailed this _ th day of September, 00. Michael W. Carmel 0 E. Columbus Ave. Phoenix, AZ 0- J. Phillip Glasscock, Esq. J. PHILLIP GLASSCOCK, P.C. N. Scottsdale Road, Suite Scottsdale, Arizona James C. Sell E. Camelback Road, # Phoenix, Arizona 0 Court Appointed Receiver /s/janet Forster Gregory Harrington E. Camelback Road, # Phoenix, AZ 0 (via email and regular mail) Mergerone@aol.com Mark J. Giunta, Esq. LAW OFFICES OF MARK J. GIUNTA N. rd Avenue Phoenix, Arizona 00-00 NORTH CENTRAL AVENUE SUITE 000 PHOENIX, ARIZONA 0 0 -/KMS/KMS/_v