# Counsel advice — Inlet Fitness lease claims review

## Executive assessment

For Inlet Fitness Studios matter CB-RS-2809, the review identified 16 source-supported exceptions requiring action before 2026-10-02. The assessment concerns Urban Square Properties and the supplied record for California.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — scheduled-claim mismatch (critical)

The records do not reconcile for scheduled-claim mismatch: one source states the operative date is 2025-04-22 under control reference CB-RS-2809-A869, while the corroborating source states the acknowledged date is 2025-05-09 under response reference CB-RS-2809-J228.

Primary source: `/workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md`

Corroborating source: `/workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md`

Recommended action: Before 2026-10-02, obtain a signed ratification and update the controlling register; owner: Isaac Romero.

### F-02 — duplicate proof of claim (high)

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $6,029,913.00, while the corroborating source states the reconciliation and counterparty record use $6,136,326.00.

Primary source: `/workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv`

Corroborating source: `/workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv`

Recommended action: Before 2026-10-02, recalculate the exposure and preserve the supporting ledger; owner: Sofia Bennett.

### F-03 — secured-status defect (high)

The records do not reconcile for secured-status defect: one source states approval is attributed to Talia Brooks as the sole authorized reviewer, while the corroborating source states the approval log names Henry Cho and contains no entry for Talia Brooks.

Primary source: `/workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html`

Corroborating source: `/workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html`

Recommended action: Before 2026-10-02, secure written consent from the authorized decision-maker; owner: Adrian Mensah.

### F-04 — priority classification error (medium)

The records do not reconcile for priority classification error: one source states the item is recorded as closed without exception in CB-RS-2809-D623, while the corroborating source states the later status register marks it open and escalated in CB-RS-2809-M901.

Primary source: `/workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_tax/058_tax_executed_instrument.txt`

Recommended action: Before 2026-10-02, issue a corrective notice using the contractually operative method; owner: Willa Novak.

### F-05 — executory-contract cure dispute (medium)

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is Central District of California Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to California operations outside Central District of California Bankruptcy Court.

Primary source: `/workspace/documents/02_claims_register/013_claims_register_review_memorandum.json`

Corroborating source: `/workspace/documents/08_tax/061_tax_review_memorandum.json`

Recommended action: Before 2026-10-02, escalate the conflict to the responsible legal and business owners; owner: Theo Laurent.

### F-06 — lease rejection deadline (low)

The records do not reconcile for lease rejection deadline: one source states the threshold is 6% with no stated tolerance, while the corroborating source states the applied threshold is 10% and produced a different exception result.

Primary source: `/workspace/documents/02_claims_register/016_claims_register_status_report.md`

Corroborating source: `/workspace/documents/08_tax/064_tax_status_report.md`

Recommended action: Before 2026-10-02, document the governing interpretation before the deadline; owner: Amara Patel.

### F-07 — postpetition invoice (critical)

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-inlet_fitness_studios@example.test, while the corroborating source states the only delivery record was sent to archive-urban_square_properties@example.test.

Primary source: `/workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml`

Corroborating source: `/workspace/documents/09_litigation/067_litigation_correspondence.eml`

Recommended action: Before 2026-10-02, place the affected population on hold pending reconciliation; owner: Henry Cho.

### F-08 — critical-vendor overstatement (high)

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 105 records through 2025-03-01, while the corroborating source states the certification covers 52 records through 2025-03-25.

Primary source: `/workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml`

Corroborating source: `/workspace/documents/09_litigation/070_litigation_formal_notice.xml`

Recommended action: Before 2026-10-02, amend the closing or response checklist with a dated cure item; owner: Nadine Flores.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-01-27 under control reference CB-RS-2809-I904, while the corroborating source states the acknowledged date is 2025-02-17 under response reference CB-RS-2809-R161.

Primary source: `/workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md`

Corroborating source: `/workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md`

Recommended action: Before 2026-10-02, obtain a signed ratification and update the controlling register; owner: Micah Sullivan.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $1,992,353.00, while the corroborating source states the reconciliation and counterparty record use $2,231,206.00.

Primary source: `/workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv`

Corroborating source: `/workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv`

Recommended action: Before 2026-10-02, recalculate the exposure and preserve the supporting ledger; owner: Farah Ibrahim.

### F-11 — tax priority period (medium)

The records do not reconcile for tax priority period: one source states approval is attributed to Talia Brooks as the sole authorized reviewer, while the corroborating source states the approval log names Caleb Hassan and contains no entry for Talia Brooks.

Primary source: `/workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html`

Corroborating source: `/workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html`

Recommended action: Before 2026-10-02, secure written consent from the authorized decision-maker; owner: Owen Delgado.

### F-12 — DIP budget variance (low)

The records do not reconcile for DIP budget variance: one source states the item is recorded as closed without exception in CB-RS-2809-L736, while the corroborating source states the later status register marks it open and escalated in CB-RS-2809-U841.

Primary source: `/workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt`

Recommended action: Before 2026-10-02, issue a corrective notice using the contractually operative method; owner: Lena Varga.

### F-13 — cash-collateral reporting gap (critical)

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is Central District of California Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to California operations outside Central District of California Bankruptcy Court.

Primary source: `/workspace/documents/05_cash_management/037_cash_management_review_memorandum.json`

Corroborating source: `/workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json`

Recommended action: Before 2026-10-02, escalate the conflict to the responsible legal and business owners; owner: Samuel Kim.

### F-14 — ballot amount discrepancy (high)

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 6% with no stated tolerance, while the corroborating source states the applied threshold is 8% and produced a different exception result.

Primary source: `/workspace/documents/05_cash_management/040_cash_management_status_report.md`

Corroborating source: `/workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md`

Recommended action: Before 2026-10-02, document the governing interpretation before the deadline; owner: Maya Ellison.

### F-15 — notice-address defect (high)

The records do not reconcile for notice-address defect: one source states formal notice must use notices-inlet_fitness_studios@example.test, while the corroborating source states the only delivery record was sent to archive-urban_square_properties@example.test.

Primary source: `/workspace/documents/06_financing/043_financing_correspondence.eml`

Corroborating source: `/workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml`

Recommended action: Before 2026-10-02, place the affected population on hold pending reconciliation; owner: Rafael Okafor.

### F-16 — reserve calculation error (medium)

The records do not reconcile for reserve calculation error: one source states the governed population contains 128 records through 2025-03-24, while the corroborating source states the certification covers 52 records through 2025-04-17.

Primary source: `/workspace/documents/06_financing/046_financing_formal_notice.xml`

Corroborating source: `/workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml`

Recommended action: Before 2026-10-02, amend the closing or response checklist with a dated cure item; owner: Nora Chen.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-049-inlet-fitness and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-10-02, obtain a signed ratification and update the controlling register; owner: Isaac Romero.

Before 2026-10-02, recalculate the exposure and preserve the supporting ledger; owner: Sofia Bennett.

Before 2026-10-02, secure written consent from the authorized decision-maker; owner: Adrian Mensah.

Before 2026-10-02, issue a corrective notice using the contractually operative method; owner: Willa Novak.

Before 2026-10-02, escalate the conflict to the responsible legal and business owners; owner: Theo Laurent.

Before 2026-10-02, document the governing interpretation before the deadline; owner: Amara Patel.

Before 2026-10-02, place the affected population on hold pending reconciliation; owner: Henry Cho.

Before 2026-10-02, amend the closing or response checklist with a dated cure item; owner: Nadine Flores.

Before 2026-10-02, obtain a signed ratification and update the controlling register; owner: Micah Sullivan.

Before 2026-10-02, recalculate the exposure and preserve the supporting ledger; owner: Farah Ibrahim.

Before 2026-10-02, secure written consent from the authorized decision-maker; owner: Owen Delgado.

Before 2026-10-02, issue a corrective notice using the contractually operative method; owner: Lena Varga.

Before 2026-10-02, escalate the conflict to the responsible legal and business owners; owner: Samuel Kim.

Before 2026-10-02, document the governing interpretation before the deadline; owner: Maya Ellison.

Before 2026-10-02, place the affected population on hold pending reconciliation; owner: Rafael Okafor.

Before 2026-10-02, amend the closing or response checklist with a dated cure item; owner: Nora Chen.

Central District of California Bankruptcy Court

Prompt: You are debtor-side restructuring counsel for Inlet Fitness Studios. This matter will be reviewed by legal, finance, and compliance stakeholders who need a single source-grounded output. Studio leases, member refunds, and franchise obligations create duplicate and misclassified claims across the register. Decision due 2026-10-02. California law governs; Central District of California Bankruptcy Court is the forum. Use the production as of the stated deadline; do not assume facts outside the supplied files. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-049-inlet-fitness'.

Set matter_number to the released matter value 'CB-RS-2809'.

Set prepared_for to the released matter value 'Inlet Fitness Studios'.

Set as_of to the released matter value '2026-10-02'.

Include the confirmed F-01 exception for scheduled-claim mismatch.

Preserve F-01's id from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's issue from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's severity from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-04-22', 'CB-RS-2809-A869', '2025-05-09', 'CB-RS-2809-J228'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Isaac Romero'] for F-01.

Include the confirmed F-02 exception for duplicate proof of claim.

Preserve F-02's id from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$6,029,913.00', '$6,136,326.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Sofia Bennett'] for F-02.

Include the confirmed F-03 exception for secured-status defect.

Preserve F-03's id from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Talia Brooks', 'Henry Cho'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Adrian Mensah'] for F-03.

Include the confirmed F-04 exception for priority classification error.

Preserve F-04's id from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-RS-2809-D623', 'open and escalated', 'CB-RS-2809-M901'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Willa Novak'] for F-04.

Include the confirmed F-05 exception for executory-contract cure dispute.

Preserve F-05's id from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['Central District of California Bankruptcy Court', 'California'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Theo Laurent'] for F-05.

Include the confirmed F-06 exception for lease rejection deadline.

Preserve F-06's id from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's issue from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's severity from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Reconcile F-06 using the exact controlled facts ['6%', '10%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Amara Patel'] for F-06.

Include the confirmed F-07 exception for postpetition invoice.

Preserve F-07's id from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-inlet_fitness_studios@example.test', 'archive-urban_square_properties@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Henry Cho'] for F-07.

Include the confirmed F-08 exception for critical-vendor overstatement.

Preserve F-08's id from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['105 records', '2025-03-01', '52 records', '2025-03-25'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Nadine Flores'] for F-08.

Include the confirmed F-09 exception for setoff assertion.

Preserve F-09's id from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's issue from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's severity from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-01-27', 'CB-RS-2809-I904', '2025-02-17', 'CB-RS-2809-R161'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Micah Sullivan'] for F-09.

Include the confirmed F-10 exception for guaranty overlap.

Preserve F-10's id from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$1,992,353.00', '$2,231,206.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Farah Ibrahim'] for F-10.

Include the confirmed F-11 exception for tax priority period.

Preserve F-11's id from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Talia Brooks', 'Caleb Hassan'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Owen Delgado'] for F-11.

Include the confirmed F-12 exception for DIP budget variance.

Preserve F-12's id from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-RS-2809-L736', 'open and escalated', 'CB-RS-2809-U841'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Lena Varga'] for F-12.

Include the confirmed F-13 exception for cash-collateral reporting gap.

Preserve F-13's id from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['Central District of California Bankruptcy Court', 'California'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Samuel Kim'] for F-13.

Include the confirmed F-14 exception for ballot amount discrepancy.

Preserve F-14's id from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's issue from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's severity from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Reconcile F-14 using the exact controlled facts ['6%', '8%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Maya Ellison'] for F-14.

Include the confirmed F-15 exception for notice-address defect.

Preserve F-15's id from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-inlet_fitness_studios@example.test', 'archive-urban_square_properties@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Rafael Okafor'] for F-15.

Include the confirmed F-16 exception for reserve calculation error.

Preserve F-16's id from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['128 records', '2025-03-24', '52 records', '2025-04-17'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-02', 'Nora Chen'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

The CB-RS-2809 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.


# Counsel advice — Keystone Press disclosure reconciliation

## Executive assessment

For Keystone Regional Press matter CB-RS-2810, the review identified 16 source-supported exceptions requiring action before 2026-10-06. The assessment concerns Commonwealth Newsprint Pension Trust and the supplied record for Pennsylvania.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — scheduled-claim mismatch (critical)

The records do not reconcile for scheduled-claim mismatch: one source states the operative date is 2025-08-30 under control reference CB-RS-2810-A759, while the corroborating source states the acknowledged date is 2025-09-11 under response reference CB-RS-2810-J496.

Primary source: `/workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md`

Corroborating source: `/workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md`

Recommended action: Before 2026-10-06, obtain a signed ratification and update the controlling register; owner: Sofia Bennett.

### F-02 — duplicate proof of claim (high)

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $5,383,273.00, while the corroborating source states the reconciliation and counterparty record use $5,603,046.00.

Primary source: `/workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv`

Corroborating source: `/workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv`

Recommended action: Before 2026-10-06, recalculate the exposure and preserve the supporting ledger; owner: Adrian Mensah.

### F-03 — secured-status defect (high)

The records do not reconcile for secured-status defect: one source states approval is attributed to Jonas Feld as the sole authorized reviewer, while the corroborating source states the approval log names Micah Sullivan and contains no entry for Jonas Feld.

Primary source: `/workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html`

Corroborating source: `/workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html`

Recommended action: Before 2026-10-06, secure written consent from the authorized decision-maker; owner: Willa Novak.

### F-04 — priority classification error (medium)

The records do not reconcile for priority classification error: one source states the item is recorded as closed without exception in CB-RS-2810-D802, while the corroborating source states the later status register marks it open and escalated in CB-RS-2810-M500.

Primary source: `/workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_tax/058_tax_executed_instrument.txt`

Recommended action: Before 2026-10-06, issue a corrective notice using the contractually operative method; owner: Theo Laurent.

### F-05 — executory-contract cure dispute (medium)

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is Eastern District of Pennsylvania Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Pennsylvania operations outside Eastern District of Pennsylvania Bankruptcy Court.

Primary source: `/workspace/documents/02_claims_register/013_claims_register_review_memorandum.json`

Corroborating source: `/workspace/documents/08_tax/061_tax_review_memorandum.json`

Recommended action: Before 2026-10-06, escalate the conflict to the responsible legal and business owners; owner: Amara Patel.

### F-06 — lease rejection deadline (low)

The records do not reconcile for lease rejection deadline: one source states the threshold is 10% with no stated tolerance, while the corroborating source states the applied threshold is 16% and produced a different exception result.

Primary source: `/workspace/documents/02_claims_register/016_claims_register_status_report.md`

Corroborating source: `/workspace/documents/08_tax/064_tax_status_report.md`

Recommended action: Before 2026-10-06, document the governing interpretation before the deadline; owner: Henry Cho.

### F-07 — postpetition invoice (critical)

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-keystone_regional_press@example.test, while the corroborating source states the only delivery record was sent to archive-commonwealth_newsprint_pension_trust@example.test.

Primary source: `/workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml`

Corroborating source: `/workspace/documents/09_litigation/067_litigation_correspondence.eml`

Recommended action: Before 2026-10-06, place the affected population on hold pending reconciliation; owner: Nadine Flores.

### F-08 — critical-vendor overstatement (high)

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 104 records through 2025-12-05, while the corroborating source states the certification covers 70 records through 2026-01-16.

Primary source: `/workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml`

Corroborating source: `/workspace/documents/09_litigation/070_litigation_formal_notice.xml`

Recommended action: Before 2026-10-06, amend the closing or response checklist with a dated cure item; owner: Micah Sullivan.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-01-28 under control reference CB-RS-2810-I245, while the corroborating source states the acknowledged date is 2025-03-02 under response reference CB-RS-2810-R526.

Primary source: `/workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md`

Corroborating source: `/workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md`

Recommended action: Before 2026-10-06, obtain a signed ratification and update the controlling register; owner: Farah Ibrahim.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $5,539,571.00, while the corroborating source states the reconciliation and counterparty record use $5,705,642.00.

Primary source: `/workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv`

Corroborating source: `/workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv`

Recommended action: Before 2026-10-06, recalculate the exposure and preserve the supporting ledger; owner: Owen Delgado.

### F-11 — tax priority period (medium)

The records do not reconcile for tax priority period: one source states approval is attributed to Jonas Feld as the sole authorized reviewer, while the corroborating source states the approval log names Isaac Romero and contains no entry for Jonas Feld.

Primary source: `/workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html`

Corroborating source: `/workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html`

Recommended action: Before 2026-10-06, secure written consent from the authorized decision-maker; owner: Lena Varga.

### F-12 — DIP budget variance (low)

The records do not reconcile for DIP budget variance: one source states the item is recorded as closed without exception in CB-RS-2810-L744, while the corroborating source states the later status register marks it open and escalated in CB-RS-2810-U841.

Primary source: `/workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt`

Recommended action: Before 2026-10-06, issue a corrective notice using the contractually operative method; owner: Samuel Kim.

### F-13 — cash-collateral reporting gap (critical)

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is Eastern District of Pennsylvania Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Pennsylvania operations outside Eastern District of Pennsylvania Bankruptcy Court.

Primary source: `/workspace/documents/05_cash_management/037_cash_management_review_memorandum.json`

Corroborating source: `/workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json`

Recommended action: Before 2026-10-06, escalate the conflict to the responsible legal and business owners; owner: Maya Ellison.

### F-14 — ballot amount discrepancy (high)

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 10% with no stated tolerance, while the corroborating source states the applied threshold is 16% and produced a different exception result.

Primary source: `/workspace/documents/05_cash_management/040_cash_management_status_report.md`

Corroborating source: `/workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md`

Recommended action: Before 2026-10-06, document the governing interpretation before the deadline; owner: Rafael Okafor.

### F-15 — notice-address defect (high)

The records do not reconcile for notice-address defect: one source states formal notice must use notices-keystone_regional_press@example.test, while the corroborating source states the only delivery record was sent to archive-commonwealth_newsprint_pension_trust@example.test.

Primary source: `/workspace/documents/06_financing/043_financing_correspondence.eml`

Corroborating source: `/workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml`

Recommended action: Before 2026-10-06, place the affected population on hold pending reconciliation; owner: Nora Chen.

### F-16 — reserve calculation error (medium)

The records do not reconcile for reserve calculation error: one source states the governed population contains 65 records through 2025-01-20, while the corroborating source states the certification covers 56 records through 2025-02-17.

Primary source: `/workspace/documents/06_financing/046_financing_formal_notice.xml`

Corroborating source: `/workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml`

Recommended action: Before 2026-10-06, amend the closing or response checklist with a dated cure item; owner: Dominic Alvarez.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-050-keystone-press and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-10-06, obtain a signed ratification and update the controlling register; owner: Sofia Bennett.

Before 2026-10-06, recalculate the exposure and preserve the supporting ledger; owner: Adrian Mensah.

Before 2026-10-06, secure written consent from the authorized decision-maker; owner: Willa Novak.

Before 2026-10-06, issue a corrective notice using the contractually operative method; owner: Theo Laurent.

Before 2026-10-06, escalate the conflict to the responsible legal and business owners; owner: Amara Patel.

Before 2026-10-06, document the governing interpretation before the deadline; owner: Henry Cho.

Before 2026-10-06, place the affected population on hold pending reconciliation; owner: Nadine Flores.

Before 2026-10-06, amend the closing or response checklist with a dated cure item; owner: Micah Sullivan.

Before 2026-10-06, obtain a signed ratification and update the controlling register; owner: Farah Ibrahim.

Before 2026-10-06, recalculate the exposure and preserve the supporting ledger; owner: Owen Delgado.

Before 2026-10-06, secure written consent from the authorized decision-maker; owner: Lena Varga.

Before 2026-10-06, issue a corrective notice using the contractually operative method; owner: Samuel Kim.

Before 2026-10-06, escalate the conflict to the responsible legal and business owners; owner: Maya Ellison.

Before 2026-10-06, document the governing interpretation before the deadline; owner: Rafael Okafor.

Before 2026-10-06, place the affected population on hold pending reconciliation; owner: Nora Chen.

Before 2026-10-06, amend the closing or response checklist with a dated cure item; owner: Dominic Alvarez.

Eastern District of Pennsylvania Bankruptcy Court

Prompt: You are debtor-side restructuring counsel for Keystone Regional Press. The record contains amendments, exports, and correspondence from different custodians; reconcile them into an actionable counsel work product. Pension, newsprint, tax, and litigation claims must be reconciled before disclosure-statement and ballot deadlines. Decision due 2026-10-06. Pennsylvania law governs; Eastern District of Pennsylvania Bankruptcy Court is the forum. Write for a supervising lawyer who will spot-check source paths and exact values. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-050-keystone-press'.

Set matter_number to the released matter value 'CB-RS-2810'.

Set prepared_for to the released matter value 'Keystone Regional Press'.

Set as_of to the released matter value '2026-10-06'.

Include the confirmed F-01 exception for scheduled-claim mismatch.

Preserve F-01's id from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's issue from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's severity from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-08-30', 'CB-RS-2810-A759', '2025-09-11', 'CB-RS-2810-J496'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Sofia Bennett'] for F-01.

Include the confirmed F-02 exception for duplicate proof of claim.

Preserve F-02's id from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$5,383,273.00', '$5,603,046.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Adrian Mensah'] for F-02.

Include the confirmed F-03 exception for secured-status defect.

Preserve F-03's id from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Jonas Feld', 'Micah Sullivan'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Willa Novak'] for F-03.

Include the confirmed F-04 exception for priority classification error.

Preserve F-04's id from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-RS-2810-D802', 'open and escalated', 'CB-RS-2810-M500'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Theo Laurent'] for F-04.

Include the confirmed F-05 exception for executory-contract cure dispute.

Preserve F-05's id from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['Eastern District of Pennsylvania Bankruptcy Court', 'Pennsylvania'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Amara Patel'] for F-05.

Include the confirmed F-06 exception for lease rejection deadline.

Preserve F-06's id from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's issue from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's severity from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Reconcile F-06 using the exact controlled facts ['10%', '16%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Henry Cho'] for F-06.

Include the confirmed F-07 exception for postpetition invoice.

Preserve F-07's id from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-keystone_regional_press@example.test', 'archive-commonwealth_newsprint_pension_trust@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Nadine Flores'] for F-07.

Include the confirmed F-08 exception for critical-vendor overstatement.

Preserve F-08's id from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['104 records', '2025-12-05', '70 records', '2026-01-16'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Micah Sullivan'] for F-08.

Include the confirmed F-09 exception for setoff assertion.

Preserve F-09's id from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's issue from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's severity from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-01-28', 'CB-RS-2810-I245', '2025-03-02', 'CB-RS-2810-R526'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Farah Ibrahim'] for F-09.

Include the confirmed F-10 exception for guaranty overlap.

Preserve F-10's id from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$5,539,571.00', '$5,705,642.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Owen Delgado'] for F-10.

Include the confirmed F-11 exception for tax priority period.

Preserve F-11's id from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Jonas Feld', 'Isaac Romero'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Lena Varga'] for F-11.

Include the confirmed F-12 exception for DIP budget variance.

Preserve F-12's id from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-RS-2810-L744', 'open and escalated', 'CB-RS-2810-U841'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Samuel Kim'] for F-12.

Include the confirmed F-13 exception for cash-collateral reporting gap.

Preserve F-13's id from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['Eastern District of Pennsylvania Bankruptcy Court', 'Pennsylvania'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Maya Ellison'] for F-13.

Include the confirmed F-14 exception for ballot amount discrepancy.

Preserve F-14's id from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's issue from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's severity from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Reconcile F-14 using the exact controlled facts ['10%', '16%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Rafael Okafor'] for F-14.

Include the confirmed F-15 exception for notice-address defect.

Preserve F-15's id from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-keystone_regional_press@example.test', 'archive-commonwealth_newsprint_pension_trust@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Nora Chen'] for F-15.

Include the confirmed F-16 exception for reserve calculation error.

Preserve F-16's id from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['65 records', '2025-01-20', '56 records', '2025-02-17'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-10-06', 'Dominic Alvarez'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

Reconcile controlling and corroborating records

The CB-RS-2810 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.

Timestamp recency does not establish legal priority, execution, or approval authority.

Report primary records without reconciliation

Primary records alone conceal the operational conflicts that create the actionable exceptions.

Keystone Press disclosure reconciliation