Former-LandCastle-Title-CEO-Nat-Hardwick-found-guilty-of-embezzling-26-million-2018-10-18-1024x1024

Nathan E. Hardwdck, IV.

Asha Maurya

Asha Maurya

My name is Nathan Hardwick, IV. I am over 21 years o f age, am competent to make this Affidavit, and make it based upon my own personal knowledge.

I am the former Managing Partner of the law firm Morris Hardwick Schneider, LLC (“MHS””)-

At all times during my tenure as Managing Partner for MHS,I engaged in all professional activities on behalf of MHS with full legal authority from the fmn and conducted business with the knowledge and consent fi-om my partners,……..

On or around July 11, 2014,1 learned from Alyce Ritchie, an MHS Partner and the Firm’s Closing Practice Manager, that a routine audit being conducted by Fidelity National Title Group (“Fidelity”) had uncovered an altered SunTrust bank statement. The auditors initially suspected the altered statement to have been the result of a mistake by SunTrust Bank.

On July 18, 2014, while at my residence preparing for a ten-day international trip, I received a call from Ms. Ritchie informing me that it was now suspected tliat the document had been altered by Asha Maurya, the Firm’s CFO.

I immediately called Ms. Maurya and confronted her about the about the altered document. She admitted that she had altered the SunTrust bank statement.

I asked her if any money was missing. She at first denied that any money was missing.

After repeatedly asking her if any money was missing, she finally said that she had made a mistake and said that $689,018.93 was missing from an escrow account.

I instructed Ms. Maurya to-cover the shortfall from firm funds.

I then informed her that she was suspended and that she should go home until we had an opportunity to get to the bottom of what transpired.

Prior to the revelations regarding Ms. Maurya, I did not know of any shortfalls of any nature with MHS’s escrow account or any problems with MHS’s escrow account.

When I returned from my international trip on the evening of July 28,1 conferred with Ms. Ritchie, and I was advised that there were additional shortfalls.

 

Morris-Hardwick-Schneider-Landcastle-Title-logo FOR IMMEDIATE RELEASE
Tuesday, February 12, 2019

Atlanta REAL ESTATE ATTORNEY receives a 15-year sentence for defrauding his law firm out of millions of dollars

ATLANTA –Nathan Hardwick IV has been sentenced to 15 years in federal prison for orchestrating a scheme to defraud his law firm out of millions of dollars. On October 12, 2018, following a four-week trial, a federal jury convicted Hardwick of wire fraud, conspiracy, and making false statements to a federally insured financial institution.

“This attorney violated the trust placed in him by his clients and his partners; as a result, he is now facing a lengthy prison sentence,” said U.S. Attorney Byung J. “BJay” Pak. “Lawyers who steal client money and embezzle from their partners can expect years in prison for their violation of trust.”

“It is especially troubling that this crime was orchestrated by a lawyer who swore an oath to uphold the law and represent his clients with integrity,” said Chris Hacker, Special Agent in Charge of FBI Atlanta. “Hardwick was in debt through his own fault and chose to steal from his clients and firm to pay back that debt and finance his extravagant lifestyle. Now he will pay back his debt to society in prison.”

 

According to U.S. Attorney Pak, the charges and other information presented in court: Hardwick and Asha R. Maurya engaged in a scheme to defraud MHSLAW, Inc. and its subsidiaries, Morris Hardwick Schneider, LLC, and LandCastle Title, LLC, (collectively referred to as “MHS”). MHS owned and operated a law firm that specialized in residential real estate closings and foreclosures, and it ran a title business. MHS employed approximately 800 people in 16 states. Hardwick was the managing partner of the law firm and the CEO of the title business. He also ran the law firm’s closing division, which was based in Atlanta. Maurya managed MHS’s accounting operations under Hardwick’s supervision and control.

In early 2007, Hardwick and his law partners sold off part of their business, and Hardwick pocketed approximately $11.8 million. Hardwick quickly squandered that money, however, and by the end of 2010 was broke and deeply in debt.

From January 2011 through August 2014, Hardwick siphoned off more than $26 million from MHS’s accounts to pay his personal debts and expenses and to finance his extravagant lifestyle. More than $19 million of that was client money that was stolen from MHS’s attorney trust accounts. Hardwick spent approximately $18.5 million of the fraud proceeds on gambling, private jets, and more than 50 different social companions.

MHS’s audited financial statements showed that the firm’s combined net income from 2011 through 2013 was approximately $10 million. During that same three-year period, however, Hardwick took more than $20 million out of the firm’s accounts.

Both Hardwick and Maurya made numerous false statements to Hardwick’s law partners concerning the amount of money that Hardwick was taking out of the firm. And Hardwick and Maurya conspired to cover-up the fraud.

Nathan  Hardwick IV, 53, of Atlanta, Georgia, was sentenced by U.S. District Judge Eleanor L. Ross to serve 15 years, forfeit over $19.9 million in criminal proceeds, given a $2,300 special assessment, and will be required to pay restitution to the victims of the offense. When he is released from prison, Hardwick will be required to serve six years on supervised release.  Judge Ross sentenced Asha R. Maurya to seven years in prison, and three years of supervised release.

Maurya was also ordered to forfeit $900,000 in criminal proceeds.  Their restitution hearing is scheduled for May 9, 2019.

nathan hardwick

This case was investigated by the FBI.
Assistant U.S. Attorneys Russell Phillips, Lynsey Barron, Kelly Connors, and former Assistant U.S. Attorney Doug Gilfillan prosecuted the case.

For further information please contact the U.S. Attorney’s Public Affairs Office at USAGAN.PressEmails@usdoj.gov or (404) 581-6016. The Internet address for the U.S. Attorney’s Office for the Northern District of Georgia is http://www.justice.gov/usao-ndga.

Closing Attorneys Call Hardwick Trial a ‘Wake-Up Call,’ Verdict a Relief

Federal jurors convicted the Atlanta lawyer on Friday of one count of conspiracy to commit wire fraud, 21 counts of wire fraud and one count of making false statements to federally insured banks.

By Meredith Hobbs| October 12, 2018 at 06:28 PM

Atlanta residential closing attorneys expressed satisfaction this week after a federal jury found Nathan Hardwick IV guilty in his federal embezzlement trial on Friday.
The government charged Hardwick with stealing $26 million from his now-defunct residential real estate firm, Morris Hardwick Schneider—including almost $20 million from the closing operation’s escrow accounts. ( CLIENT FUNDS)

“I think there’s real relief among closing attorneys that the jury did understand that these were client funds,” said Gayle Camp, a past chair of the Real Property Law Section of the state bar and of counsel at Morris Manning & Martin. “There’s no excuse for a firm’s managing partner not having oversight over the escrow accounts. He’s absolutely responsible under our rules of professional conduct.”

Hardwick, who was MHS’s majority owner, held 55 percent of the shares until he was ousted four years ago by his minority partners, Mark and Gerard Wittstadt, and Fidelity National Finance, which stepped in to cover almost $30 million in escrow shortfalls.

National Interest

Atlanta attorneys, mortgage brokers and title insurers followed the trial closely, as did their counterparts around the country, because it was so “egregious,” said Monica Gilroy, a title-insurance litigator at The Gilroy Firm who is also a past chair of the real property section.
“This case in particular caught all our attention, due to the amounts in controversy plus the details—the salacious nature of some of the accusations and the fact that Fidelity had to become involved,” Gilroy said. “That’s why this got national attention [in 2014] when the escrow shortfalls came to light, first from the lawsuits and then Nat’s indictment,” Gilroy said. “Even though so egregious, it’s isolated.”
“It’s just so sensational,” said Cate Hoskins, a partner at Georgia closing firm O’Kelley & Sorohan.
“The general consensus is we’re saddened by it, too. People lost their reputations and their jobs over one or two bad actors,” said Hoskins, a past president of the Georgia Real Estate Closing Attorneys Association. “To me, it’s a very sad story that someone could have such sick greed to go to such lengths,” she added.

Unconvincing Defense

The trial was “an active topic of conversation” at the American Land Title Association’s annual meeting in Los Angeles last week, Gilroy said. “People were freaking out on Friday, as it got closer to 5 p.m., whether it would be a ‘not guilty.’”

The jury returned the unanimous guilty verdict after nine hours of deliberation and 12 days of sometimes confusing testimony from witnesses—including an expert forensic accountant for the defense—as well as voluminous financial and legal documents from both sides.
Closing attorneys said they did not buy Hardwick’s defense that he thought he was taking money that was due him from available cash in MHS’s operating accounts when he asked the controller, Asha Maurya, to wire $100,000 to $500,000 at a time to casinos, private jet companies and his personal holding company, Divot Holdings, which he used to pay women, creditors and other expenses.

“That sounds crazy to anyone who is a partner at a law firm and knows how it operates,” Hoskins said. “It would never wash with anybody that you take any money by just telling your controller to write a check.”

“Those arguments were preposterous,” said Vanessa Goggans, who heads Morris Manning & Martin’s residential real estate practice, “as if he were going to the ATM to see how much money he had in the account today to spend.”

“Every lawyer is clothed with responsibility for the escrow accounts,” Goggans added. “While we do delegate responsibility, it was Nat at the top—and Nat who was required to make sure adequate protections were in place.”

Defense Confusion

The case was “very straightforward,” Gilroy said. “My hope was that the jury would see through some of the items raised by the defense, especially the forensic accountant.”

She was referring to expert witness J.P. Gingras, who testified that there actually were no escrow account shortfalls, based on MHS’s 2014 tax return—and that MHS still owed Hardwick $470,000.
As deliberations wore on Friday afternoon, Gilroy said, her concern was that the jury would have “some sort of reasonable doubt, not from the forensic accountant’s testimony, which seemed far-fetched, but from the volume of information presented.”

Lawyers following the trial also said they couldn’t swallow Hardwick’s argument that Maurya operated alone and paid out almost $20 million from the escrow accounts to Hardwick without him realizing it.

The defense’s assertion that Marya was the sole culprit was “hard to believe,” Goggans said, because he gained a lot more from the conduct than she did.

Camp called it “very distressing” that a lawyer “would try to throw all the blame on a staff member. It’s the professional who has the responsibility”
Maurya has admitted to stealing almost $900,000 from MHS and pleaded guilty to one count of wire fraud conspiracy last year. She cooperated with the government but did not testify in Hardwick’s trial.

‘Wake-Up Call’

Gilroy called the case a “wake-up call.” When the problems at MHS were first reported in August 2014, she said, it sparked an industry discussion that “we all are responsible for knowing what our partners are doing.”

“This case is not just about the escrow shortages—but what Nat did to his partners,” Gilroy said.
“Just because you are not the partner that deals with the day-to-day operations, you still need to know what is going on,” Gilroy said. “Until something like this happens to your brothers and sisters in the bar, it never occurs to you that it could happen to you.”

Attorneys at firms with large closing practices said Hardwick could not have gotten away with the escrow embezzlement at their firms, because of checks and balances in place.

Morris Manning’s Camp said the title insurer, Fidelity, did not maintain proper oversight. “Something went wrong in that process, but it wasn’t addressed in this trial.”
MHS passed numerous audits from Fidelity and its other title insurers until a Fidelity audit uncovered an altered bank statement in July 2014 and the escrow shortfalls came to light. “You never let the person who is writing the checks do the reconciliation,” said Goggans, a GRECAA past president, adding that Morris Manning uses an outside vendor, AgencySecure, through Stewart Title Insurance to perform daily, third-party reconciliation of its escrow accounts.
The vendor has access to Morris Manning’s escrow accounts so it can monitor cleared checks and wires—and it gets the bank statements directly from the banks, not a firm employee, Goggans said. “It prevents them from getting bogus information.”

“Fidelity Title may have missed the problems earlier, but they stepped up to protect consumers whose money was in the escrow accounts,” she added, and Hardwick’s partners “did the right thing,” by quickly notifying state bar associations and “shutting down the people believed to be at fault.”

“My heart goes out to those lawyers and staff people who lost their jobs,” Goggans said. “Morris Hardwick was a good firm, and one person managed to taint that legacy. Nat did so much damage

Hardwick’s Ex-Partner Recounts Big Debts, Expenses in Embezzlement Trial

“I did not appreciate Nat Hardwick taking money from the firm I spent 46 years building,” said Art Morris, who retired from now-defunct Morris Hardwick Schneider in 2013.

By Meredith Hobbs| September 26, 2018 at 12:34 PM

The federal embezzlement trial of Atlanta lawyer Nathan Hardwick IV continued Tuesday with testimony for the prosecution by Hardwick’s former law partner, Art Morris.
Morris told the jury that their now-defunct firm, Morris Hardwick Schneider, had paid off personal debts for Hardwick to keep bank clients happy, but he and Randy Schneider, who co-founded the residential real estate closing and default firm 40 years ago, had refused to pay for Nathan Hardwick’s frequent private jet travel.

The jury paid close attention after weathering a day of testimony Monday about MHS’s shareholder agreements and financial audits.

“I did not appreciate Nat Hardwick taking money from the firm I spent 46 years building,” Morris concluded, after more than three hours of questioning from Assistant U.S. Attorney Lynsey Barron and lead defense counsel Ed Garland of Garland, Samuel & Loeb.

Federal prosecutors indicted Hardwick, who’d been the majority owner of the now-defunct firm, in February 2016, alleging that he stole millions of dollars from client escrow accounts and spent almost $18 million on charter jets, casinos, bookies and women alone.

The government also indicted the firm’s former controller, Asha Maurya, in 2016 as a co-conspirator, alleging that she helped Hardwick embezzle money from the firm from 2011 until August 2014, when the escrow account shortfalls were discovered.

Maurya pleaded guilty to a single count of conspiracy to commit wire fraud last year and is cooperating with the government. Hardwick’s defense team has maintained that Maurya was the culprit, not Hardwick.

Reluctant Partners

Morris said he and his longtime partner, Schneider, brought Hardwick in as a partner in 2005 with an eye to their firm’s future—only to see it collapse nine years later. The duo had built the residential closing firm, Morris & Schneider, that they started in 1978 into a 42-office enterprise at the time of the merger with Hardwick’s smaller firm, Jackson & Hardwick, to form MHS, an 80-lawyer firm with about 60 Southeastern offices.

Morris said it was Schneider who recruited Hardwick. “I wasn’t comfortable with Nat,” Morris told the jury. “I didn’t like the deal. We didn’t need him. I didn’t like his attitude about things.”
Schneider, “an operations person,” Morris told the jury, ran the closing firm and wanted Hardwick to handle business development with the goal of expanding MHS throughout the Southeast.
Morris acquiesced to the merger, saying his own focus was a separate default firm, Morris, Schneider & Prior, and that he was preoccupied because his wife was dying of cancer. “Randy was my best friend, so I went with his judgment.”

Money Problems

Hardwick soon gained a $15 million windfall from his merger, Morris told the jury, because MHS sold off its REO division to a private equity firm soon after. As a then-minority shareholder, Hardwick shared in the gains.

Even so, Morris said, he learned by about 2008 that Hardwick was having financial problems, adding that Hardwick was spending money on casino gambling, bookies, a golf course and alimony to his ex-wife, to whom he owed $5.5 million in a divorce judgment.

“We’d get calls from banks saying ‘Nat owes $200,000—and we’re not going to do business with you if you don’t pay it off,’” Morris said. “So Randy and I would step up and take care of it.”

Morris said MHS’s clients were big lenders like Fannie Mae and Bank of America, so they couldn’t “afford to have a major partner file bankruptcy.”

The firm also was paying off a $2.2 million loan Hardwick incurred to buy out his partner from Jackson & Schneider and deducting the payments from his income, Morris said.
MHS’s partnership agreement specified that the partners receive quarterly distributions of net income, but Morris said Hardwick received more frequent payouts. “There was constant pressure on Nat from creditors,” which included MHS’s bank clients, Morris testified, explaining that he and Schneider allowed Hardwick more frequent distributions to keep the banks’ business.

Morris said he gave Hardwick $750,000 to pay for some “personal obligations” early on, because “it was important to me that Nat remain financially solvent.”

When Barron asked if Morris’ role at the firm was “to keep Hardwick afloat,” Morris replied: “I was his daddy for 10 years.”

Expensive Jets

Morris agreed with Garland, on cross-examination, that his role at the firm was as “a big-picture guy,” which is how Garland had earlier described Hardwick.

Hardwick “marketed very well,” Morris acknowledged.

While both had similar business development roles—Morris for the default and Hardwick for the closing operation—they did not see eye to eye on expenses. Morris said it was fine for partners to spend $5,000 to $10,000 per month to entertain clients, who were often also friends, but he and Schneider balked at covering the millions that Hardwick spent on private jet travel.
Hardwick spent $8.5 million on private jet charters from 2007 through mid-August 2014, according to the prosecution’s tally of his bills.

Of the $26 million the government alleges Hardwick embezzled with Maurya’s help during the charged conspiracy time period, from 2011 until August 2014, he spent $3.7 million on charter jets to take people to casinos, golf tournaments and football games for his alma mater, the University of South Carolina, according to its pretrial filings. Another $10 million went to casino gambling and bookies, and Hardwick spent roughly $5 million on girlfriends and other women, according to the government’s filings.

Morris himself “lived on airplanes,” he testified, traveling constantly to bring in business for the default operation, and he flew commercial. He and Schneider told Hardwick that “the firm was not going to pay for his private jet travel. Period.”

Charter jets cost $6,000 to $8,000 an hour, Morris added. “There is no need for that in our business. Delta is fine.”

Hardwick’s Exit

Morris Hardwick Schneider had grown to about 800 employees in 13 states when the escrow account shortfalls came to light in July 2014. “To save the firm,” Morris said, he asked Hardwick to resign and give up his interest, which had expanded to 55 percent.

Fidelity National Title, MHS’s largest title-insurer, had agreed to cover the escrow account shortfalls—then estimated as high as $30 million—in exchange for Hardwick’s departure and a majority stake in MHS’s title company, LandCastle Title.

Schneider had retired in 2010, and Morris followed in 2013, under a shareholder agreement that gave him $350,000 in annual deferred compensation and 10 percent of MHS’s profits for another decade.

Hardwick asked what he’d get in return for giving up his interest in MHS, Morris testified, and he replied that their choices were limited. “I told him it was about 800 people who’d lose their jobs who live paycheck to paycheck. These were people who’d worked for me for 35 years.”
Hardwick resigned August 18, 2014. The firm filed for bankruptcy 11 months later. https://www.law.com/dailyreportonline/2018/09/19/trial-in-law-firm-embezzlement-case-postponed-to-monday/
https://www.law.com/dailyreportonline/2018/09/26/hardwicks-ex-partner-recounts-big-debts-expenses-in-embezzlement-trial/

A federal jury has rejected Atlanta lawyer Nathan Hardwick IV’s defense that the $26 million he took from his now-bankrupt, residential real estate closing firm, Morris Hardwick Schneider, were funds he thought legitimately due to him as the majority owner.

Nathan Hardwick

Hardwick Sentenced to 15 Years for ‘Greedy and Deceitful’ Conduct

The judge said Hardwick—convicted of embezzling from his firm—should face consequences for his “egregious behavior” and “actual theft of funds from client accounts.”

By Meredith Hobbs | February 12, 2019 at 12:01 PM

Atlanta lawyer and convicted embezzler Nathan Hardwick IV on Monday received a 15-year sentence to be followed by six years of supervised release.

“You are seriously a disappointment to our legal profession,” said Judge Eleanor Ross of the U.S. District Court for the Northern District of Georgia to Hardwick on Monday. “I think your conduct, in this case, has been egregious—and not just as to your spending. It is indisputable that you were a greedy and deceitful person.”

“I’m not sure you’ve grasped how serious this is. I hope you do in custody,” Ross said, noting he called the proceedings a “show” during his trial testimony.

During the daylong sentencing hearing, Hardwick, 53, said he was learning about “personal responsibility.”

“I now see how my actions had the unintended consequence of hurting my clients and partners,” he said in his statement to the judge, adding that his “personal spending was irresponsible and reckless.”

Twelve jurors unanimously convicted Hardwick on Oct. 12 on all 21 counts of wire fraud, plus separate counts of conspiracy to commit wire fraud and making false statements to federally insured banks. They rejected his defense that the $26.5 million that the government documented he took from his now-bankrupt, residential real estate closing firm, Morris Hardwick Schneider, from the charged period of 2011 through mid-2014 were funds he thought legitimately due to him as the majority owner.

The judge’s sentence fell in between the parties’ recommendations. Assistant U.S. Attorneys J. Russell Phillips and Lynsey Barron had asked for almost 22 years—a stiff, 262-month sentence—while Hardwick’s defense team of Ed Garland, Kristen Novay and Robin Loeb of Garland, Samuel & Loeb had said he should serve only eight years.

In a hearing that lasted until 7 p.m. Monday, Ross allowed 31 levels of sentencing enhancements under the federal guidelines—short of the 37 sought by the government—which would mean a sentence of 108 to 135 months, up to 11.25 years.

But after victim-impact statements from Hardwick’s ex-partners and a Fidelity National Finance representative, plus statements from Hardwick and his parents, the judge in her final ruling increased the sentence to 15 years. She explained that her decision was “based on what I see as egregious behavior and lack of remorse—not about the egregious spending but the actual theft of funds from client accounts.”

Victims’ Losses

Hardwick’s former law partners, Mark and Gerard Wittstadt, who are brothers, and Art Morris all advocated for a stiff sentence.

Mark Wittstadt, 53, said that Hardwick “lied and stole from me and my brother.”  The Wittstadts had merged their foreclosure firm, based in Baltimore, with Atlanta-based Morris Hardwick Schneider’s residential closing firm, but the foreclosure and closing operations were run separately.

“We did everything we could to try to save this law firm,” Mark Wittstadt said. “I lost all my clients and my law firm—and, on our [foreclosure] side, our 700 employees all lost their jobs.”
He added that he’s fought four years to repair the damage to his reputation from the escrow account shortfalls that came to light in 2014 and the subsequent failure of Morris Hardwick Schneider.

Wittstadt, who has a wife and two children, said he’s incurred thousands of dollars in attorneys’ fees over civil litigation prompted by the shortfalls and the bankruptcy proceedings for Morris Hardwick Schneider and that he’s had to “sell everything” except his home.

Morris, a retired partner, said Hardwick “took down a firm of 800 people.”
“I spent 46 years—my whole life—building it,” he added. “Think about those families,” he said. “In my opinion, he deserves the maximum of every guideline.” Morris said he put $1.5 million into Morris Hardwick Schneider after the escrow shortfalls were discovered in 2014 and that he’s lost about $4 million from the firm’s failure.
“Have you seen any remorse from this guy? Not a word,” Morris said. “He will hurt someone again.”

Gerard Wittstadt asked the judge to give Hardwick the maximum sentence of 262 months, using the government’s enhancements.

At 54, with a wife and four children, Gerard Wittstadt said he’s had to sell his family home, beach house and farm and has purchased a handgun because he feels unsafe after threats he received after the firm’s demise.

He added that he’d hoped to be a judge one day like his father, Gerard Wittstadt Sr. “I do not think that is a reality now,” he said.

David Baum, the Southeast regional manager of title insurer Fidelity National Financial, said Hardwick “violated the trust” of homebuyers placing their funds in escrow with Morris Hardwick Schneider.

If Fidelity had not stepped in, he said, those people would have lost their homes. Instead, “Not a single consumer was harmed,” Baum said, because Fidelity spent $29.5 million to prop up the escrow accounts.

That caused Fidelity a net loss of $22.4 million—plus $4.5 million in legal fees, Baum said. “Mr. Hardwick never showed any remorse or apologized for the problems he caused.”

Sentencing Battle

The major bone of contention during the sentencing hearing, taking up almost four hours of arguments, was the size of the loss that Hardwick caused. The government needed to show that

Hardwick took between $9.5 million and $25 million from the firm for the 20-level enhancement it sought.

Phillips, the prosecutor, referenced FBI agent and fraud investigator Kimberly Johnson’s testimony during the trial that Hardwick received $26.5 million from the firm, including $19.5 million from the escrow accounts, from 2011 through mid-2014, according to the government’s documentation.

The prosecutor added that Hardwick took $20.6 million from 2011 to 2013 alone—when the firm’s net income was only $9.9 million, according to an audited financial statement.

The judge said it was clear that Hardwick took more than $20 million from the firm over the charged period but noted the defense’s argument that some of that was from legitimate distributions.

“We stand convicted of taking more than our share,” Garland said, but he argued that this did not establish the actual loss to the firm. Forensic accountant J.P. Gingras appeared for the defense to argue that the loss to the firm was minimal to nonexistent.

Ross ruled that the government’s proposed $19.5 million loss figure—the amount Hardwick received from the escrow accounts—did not show actual loss by a preponderance of evidence.
Instead, the judge used the total figure of more than $6 million from the 21 wire fraud charges of which Hardwick was convicted and granted 18 levels of enhancement (applicable for more than $3.5 million in losses).

She granted another two levels for hardship suffered by victims, two levels for Hardwick’s role as organizer of a criminal activity and two levels for abuse of a position of trust—on top of a base seven-level enhancement—for a total 31-level enhancement. That was short of the government’s request for a 37-level enhancement.

Hardwick’s restitution hearing is set for May 9.

Co-Conspirator

Co-conspirator Asha Maurya, who has pleaded guilty to one count of conspiracy to commit wire fraud, is scheduled to be sentenced Tuesday.

Maurya is the former controller for Morris Hardwick Schneider’s residential closing side. She facilitated wire transfers from the firm’s operating and escrow accounts to pay Hardwick’s bills for casinos, private jets, women and other expenses.

The government has asked for a 63-month sentence for Maurya. Her lawyers, Page Pate and Jess Johnson of Pate & Johnson, have instead asked for 33 to 41 months, citing her extensive cooperation with the government and acceptance of responsibility for her actions.

Judge Sentences Hardwick Co-Conspirator Maurya to Seven Years

“I find this provides sufficient punishment and deterrence—especially deterrence,” the judge said about the sentence of Asha Maurya, the former controller for now-defunct Morris Hardwick Schneider.

By Meredith Hobbs| February 13, 2019 at 10:03 AM

After sentencing Atlanta lawyer Nathan Hardwick IV to 15 years in prison on Monday for embezzlement, a federal judge the next day sentenced his co-conspirator, Asha Maurya, to seven years followed by three years on supervised release.

That was a sharp increase from the 33 months indicated by the sentencing guidelines.

Judge Eleanor Ross of the U.S. District Court for the Northern District of Georgia said Tuesday it was uncommon for her to sentence above the guidelines, but she did so because of Maurya’s “egregious conduct,” the number of people she harmed and her repeated thefts.

“I find this provides sufficient punishment and deterrence—especially deterrence,” the judge said at the sentencing hearing Tuesday.

Maurya was the controller for Hardwick’s now-defunct firm, Morris Hardwick Schneider. She helped Hardwick steal millions of dollars from the firm by facilitating wire transfers from its operating and escrow accounts to pay his bills for casinos, private jets, women and other expenses.

Once the largest residential real estate closing firm in the Southeast, Morris Hardwick Schneider filed for bankruptcy less than a year after the discovery in mid-2014 that more than $30 million was missing from its escrow accounts.

The discovery of a bank statement that Maurya admitted to altering brought the escrow account shortfalls to light.

Maurya has been cooperating with the government since she pleaded guilty to one count of conspiracy to commit wire fraud in 2015 and admitted embezzling $900,000 for herself.
Despite Maurya’s assistance, the government had asked for 63 months imprisonment, calling her “a career fraudster who embezzled from numerous employers before and after the charged conspiracy.” The charged conspiracy period was from 2011 through mid-2014.

While it was Hardwick who directed Maurya to wire millions of dollars from the firm’s accounts to casinos, private jet companies and his personal holding company, Divot, for his benefit, Maurya was as culpable in the destruction of the firm and the damage it caused to its 800 employees and others, said Assistant U.S. Attorney Lynsey Barron on Tuesday.

“If she did not help drive the firm $30 million into the hole and then into bankruptcy, the firm would still be a going concern,” the prosecutor said.

Maurya Appears

Maurya took full responsibility for her crimes in a statement to the judge. “I betrayed everyone. I outright broke the law,” she said.

“I have no words to diminish the harm and pain I caused to the 800 partners, staff and employees, [owners] Mark and Gerard Wittstadt, Art Morris and [title-insurer] Fidelity,” Maurya said.
Maurya had submitted eight letters to the judge from family, friends, her current employer and a therapist before the hearing, asking for clemency.

Her sister-in-law and the therapist wrote that Maurya had experienced horrific physical and emotional abuse from her father and her brother while growing up, which contributed to her need to keep her employers happy and comply with their demands.

“I understand incarceration. I’ve been living in a prison since my childhood,” Maurya told the judge.
Ross asked Maurya how many employers she’d stolen from, and Maurya said four. “I’ve never seen anything like it,” the judge said, calling the thefts a pattern. “I’m not sure how it relates to the abuse you suffered earlier in life, but I take note of the abuse,” Ross added.
“Ms. Maurya is not beyond redemption,” said her lawyer, Jess Johnson of Pate & Johnson.

‘Shifting Story’

“Ms. Maurya presented an unusual problem,” Barron, the prosecutor, said. The former Morris Hardwick Schneider controller dutifully met with the government each of the 11 times they asked her—but “her story kept shifting,” the prosecutor said.

Maurya was expected to be the government’s star witness at Hardwick’s three-week trial last fall, but Barron told the judge the prosecutors found out two weeks before it started that she’d “embezzled from every single employer” except her current one.

“So we could not put her on at trial,” Barron said. “But she was critical to help get a handle on the firm’s finances.”

Similarly, Barron said, Maurya disclosed neither to Hardwick’s co-owners in the law firm, Mark and Gerard Wittstadt, nor to title-insurer Fidelity National Finance, which stepped in and paid $29.5 million to plug the escrow hole, that she’d stolen $900,000 herself. Instead, a former prosecutor on the case, David Chaiken, now a partner at Troutman Sanders, discovered her theft.

At the trial, the judge allowed Hardwick’s defense team, led by Ed Garland of Garland, Samuel & Loeb, to call two of Maurya’s former employers to testify. That included Tony Thrash, CEO of Pro Care Emergency Services, an ambulance company where she worked after her ouster from Morris Hardwick Schneider.

Thrash alleged in his testimony that Maurya wrongly charged $15,000 on a corporate credit card when she worked as his company’s controller in 2014. After three months, he fired her for falsifying financial statements to inflate the company’s revenue—and called the FBI.

At that point, Maurya was already cooperating with the FBI in the Hardwick case.
Hardwick’s lawyers were unable to convince the jury that Maurya, not Hardwick, was the culprit for the millions embezzled from the firm. The jurors unanimously convicted Hardwick on 21 counts of wire fraud, one count of conspiracy to commit wire fraud and one count of making false statements to banks.

Shared Culpability

Hardwick’s ex-partners in the law firm agreed with the government that Maurya shared culpability with Hardwick. “But for her actions, this catastrophe would not have happened,” said Mark Wittstadt.

Wittstadt said he told Maurya when Hardwick made her the controller of the law firm’s closing operation that “her duty was to the firm, not to any one individual,” and if she saw anything amiss, she should come to him or his brother, Gerard Wittstadt.

“She decided instead that, if Nat Hardwick was going to steal, then she was, too,” he said.
In the early days of the crisis, after the escrow shortfalls came to light, Wittstadt said, he and retired partner Art Morris asked Maurya how much money was missing. She told them “two or three million,” he said, when the shortfall was actually more than $30 million.

If they had known the enormity of the shortfall then, in late July 2014, Wittstadt said, they would have gone to Fidelity immediately for help (which they did two weeks later in exchange for Fidelity’s eventual ownership of the firm’s title company). Instead, they allowed Hardwick to borrow $5 million from his client, golf pro Dusty Johnson, and local businessman Jim Pritchard to replenish the escrow accounts.

Hardwick made Morris Hardwick Schneider the guarantor for the loans without the Wittstadts’ permission, they have said, and, after his forced exit in August 2014, the firm refused to pay them.

That prompted well-publicized suits from Johnson and Pritchard that Wittstadt said did him serious and unfounded reputational damage.

Maurya remains free on bond until her restitution hearing, which is set for May 9, the same day as Hardwick’s.

Judge Awards $40.3M in Restitution to Victims of Nathan Hardwick

Judge Eleanor Ross ruled late Thursday that former law firm partner Nathan Hardwick IV and a co-conspirator were both liable for recompensing Hardwick’s ex-partners and Fidelity National Title Insurance.

By Meredith Hobbs| May 09, 2019 at 09:58 PM

Federal judge Eleanor Ross awarded $40.3 million in restitution on Thursday to the victims of convicted law firm embezzler Nathan Hardwick IV and his co-conspirator Asha Maurya.

The judge held Hardwick and Maurya jointly and severally liable for the sum.

Ross awarded the bulk of that, $23,307,431, to Fidelity National Title Insurance Co. for the losses it incurred backstopping the escrow accounts of Hardwick’s now-defunct residential real estate firm, Morris Hardwick Schneider, after multimillion-dollar shortfalls in the accounts surfaced in July 2014.

Ross ruled that Hardwick’s former law partners, Mark and Gerard Wittstadt, who are brothers, were due $6 million apiece for their losses from the firm’s implosion, and that Art Morris, a retired founder of the firm, was due $5 million.

Nathan Hardwick was convicted in October on 21 counts of wire fraud, plus conspiracy to commit wire fraud and making false statements to banks, for embezzling millions from Morris Hardwick Schneider to pay for casinos, private jets and women.

Morris Hardwick Schneider was once the largest residential real estate firm in the Southeast.
Maurya was the controller for the firm’s closing side during the charged fraud period, from 2011 until July 2014, when what would turn out to be almost $30 million in escrow account shortfalls were first discovered. She pleaded guilty to a single count of conspiracy to commit wire fraud last year for her role in making wire transfers for Hardwick and moving money among the firm’s many accounts to cover the shortfalls.

Ross sentenced Hardwick, 53, to 15 years in federal prison on Feb. 12. Now at a federal prison in Ashland, Kentucky, Hardwick did not appear for the restitution hearing.

Ross sentenced Maurya, 43, to seven years in prison the next day. She is due to report to a prison in New Jersey, near her mother, who has health problems, in the next few days.

Thursday’s restitution hearing ended at noon in a bit of a cliff-hanger.
The government and the defense had asked Ross for widely divergent restitution amounts.

Prosecutors sought $58.3 million, with Hardwick and Maurya jointly and severally liable. Hardwick’s lawyer, Kristen Novay of Garland, Samuel & Loeb proposed $6.1 million.

Maurya’s lawyer, Jess Johnson of Pate & Johnson, had asked that she be liable only for the $900,000 she’d admitted taking for her own benefit and had agreed to pay in restitution as part of her plea bargain.

Before adjourning, Ross asked for post-hearing briefings from both sides, saying she would make her ruling after considering them.

But federal prosecutor J. Russell Phillips reminded her there is a 90-day deadline for the restitution order after sentencing—and added that it was day 87.

Ross dispensed with the post-hearing briefing and issued her order later that afternoon.

The Victims

The judge awarded Fidelity to the penny what it had asked for in restitution.

Fidelity’s lawyer, Ed Burch of Smith Gambrell & Russell, said Fidelity spent $29,530,391 to fund the firm’s escrow accounts. He said $2.3 million should be deducted for the fair market value of the firm’s title company, Landcastle Title, which Fidelity acquired as part of its agreement to prop up the firm’s accounts—along with another $3.9 million that Fidelity had recouped in claims owed the firm.

That left Fidelity with a loss of $23.3 million from the fraud, Burch said.

Fidelity recouped another $3.4 million from insurance, he said, adding that per statute, the company was not deducting that money from its restitution claim. “When you have a crime of conspiracy there is broader scope for the victim,” he explained.

The Wittstadts ran Morris Hardwick Schneider’s foreclosure division, a separate operation, from Baltimore. They had each asked for $15 million in restitution.

The bulk of the Wittstadts’ losses from the fraud, which surfaced in July 2014, and the firm’s subsequent bankruptcy a year later were due to their decimated income, Mark Wittstadt testified at the restitution hearing. Gerard Wittstadt did not testify because he was recovering from surgery, but his brother said their income and losses were similar.

“I’ve had to start over,” said Wittstadt, 53, adding that he’s had to do so handicapped by tremendous damage to his reputation from Morris Hardwick Schneider’s failure.

He said his income from Morris Hardwick Schneider dropped from $2.3 million in 2013, the year before the fraud was discovered, to $370,000 in 2015, the year the firm filed for bankruptcy. Instead of making $2.5 million a year, he added, his income is now less than a tenth of that.
“I don’t expect to ever get any money from Nathan Hardwick or Asha Maurya, but I’m here to make the effort,” Wittstadt said. Phillips had asked for $5 million in restitution for Morris—the amount the judge ruled he was owed—but Morris testified at the hearing that he lost a lot more than that from the firm’s implosion.
Morris said his retirement agreement guaranteed him $350,000 a year and 10% of the firm’s profits for a dozen years. There were still 10 years left when the fraud was discovered, which came to $3.5 million in lost retirement income. Morris also paid $1.5 million to Fidelity to help cover the escrow shortfalls.

Morris said he also paid the firm’s creditors $600,000 to settle and an additional $700,000 to Fidelity, plus between $300,000 and $400,000 in legal fees.

And his reputation has taken a hit, Morris said. “When I Google myself now, I think my name is Nat Hardwick. That’s all I see,” he said.

“It’s been painful to see the bankruptcy of a firm I spent 40 years building,” he added.

Case 1:16-cr-00065-ELR-CMS Document 1 Filed 02/09/16
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF GEORGIA
ATLANTA DIVISION
UNITED STATES OF AMERICA
V.
NATHAN HARDWICK IV AND ASHA R. MAURYA

THE GRAND JURY CHARGES THAT:

Criminal Indictment

COUNT ONE Conspiracy to Commit Wire Fraud (18 U.S.C. § 1349)
1. Beginning on a date unknown to the Grand Jury, but at least by in or about 2011, and continuing through in or about August 2014, in the Northern District of Georgia and elsewhere, the defendants,

NATHAN HARDWICK IV and ASHA R. MAURYA,

did knowingly and willfully combine, conspire, confederate, agree, and have a tacit understanding with each other and with others known and unknown to the Grand Jury to devise and intend to devise a scheme and artifice to defraud Morris Hardwick Schneider, LLC, LandCasde Title, LLC, and MHSLAW, Inc., and to obtain money and property from Morris Hardwick Schneider, LLC, LandCastle Title, LLC, and MHSL A W , Inc. by means of materially false and fraudulent pretenses, representations, and promises, and by the omission of material facts, in violation of Title 18, United States Code, Section 1343.

BACKGROUND 2. It is relevant to this Indictment that:
a. Morris Hardwick Schneider, L L C, and LandCastle Title, L L C operated a law firm and title insurance agency headquartered in Atlanta, Georgia. Morris Hardwick Schneider, LLC and LandCastle Title, LLC were wholly-owned subsidiaries of MHSL A W, Inc. (hereinafter referred to collectively as “MHS”). MHS employed approximately 80 lawyers and several hundred non-lawyer employees in 16 states. MHS specialized in residential real estate closings and default and foreclosure matters. MHS also sold title insurance in connection with residential real estate closings. MHS had between 3 and 4 shareholders from in or about 2011 through in or about August 2014. b. Defendant
NATHAN.HARDWICK IV was an attorney licensed to practice law in the State of Georgia. Defendant Nathan HARDWICK was the majority shareholder of MHS, managing partner of the law firm, and Chief Executive Officer of the title insurance agency until his resignation from such positions on or about August 18, 2014.

HARDWICK was the only MHS shareholder and top executive in the firm who was physically present in MHS’s Atlanta headquarters, and he supervised the financial management of MHS, including its accounting and banking operations.

c. ASHA R. MAURYA was an employee of MHS in Atlanta from in or about April 2009 until her termination in or about November 2014. Defendant MAURY A was hired to be MHS’s Escrow Account Controller and was eventually promoted to the position of Chief Financial Officer of MHS’s , closing division.

Defendant MAURY A managed MHS’s attorney escrow account operations and other accounting operations under the supervision of defendant HARDWICK.

d. MHS maintained bank accounts at multiple financial institutions for purposes of funding its operations. In addition, as part of its real estate closing practice, M H S maintained attorney escrow accounts at multiple financial institutions to hold funds in trust until they were required to be disbursed in accordance with the direction of the parties to each transaction.

e. During periods of high activity in the residential real estate market, MHS performed thousands of residential real estate closing transactions per month. In connection with such closings, MHS received, held for safekeeping, and disbursed hundreds of millions of dollars in closing funds on behalf of the parties to each transaction. At any given time, a single M H S attorney escrow account might contain millions of dollars.

OBJECT OF THE CONSPIRACY

3. The object of the conspiracy was for defendant HARDWICK to steal money from MHS, and for the defendant, MAURY A to assist him in doing so, so that defendant HARDWICK and defendant MAURY A could enrich themselves at the expense ofMHS.

MANNER AND MEANS

4. It was part of the conspiracy that:

a. Defendant Nathan HARDWICK caused and directed defendant MAURY A to make distributions, bonuses, and other payments to and for the benefit of defendant HARDWICK from MHS’s bank accounts, in amounts that exceeded the share of MHS’s profits to which defendant HARDWICK was entitled, at times when no shareholder bonuses or distributions were scheduled to be made, and without causing or directing proportionate bonuses or distributions to be made to the other M H S shareholders.

b. The excess bonuses, distributions, and payments to and for the benefit of defendant Nathan HARDWICK included payments to American Express, Colony Bank, First Citizens Bank & Trust, NetJets, and defendant HARDWICK’s ex-wife to satisfy personal judgments against defendant Nathan HARDWICK. They also included payments to casinos, private jet charter companies, credit card issuers, and other creditors and accounts of defendant HARDWICK, including payments for defendant Nathan HARDWICK’s loan from Fortuna Service Company and line of credit from SunTrust Bank.

c. To fund defendant Nathan HARDWICK’s excess bonuses, distributions, and payments, defendant Nathan HARDWICK and defendant MAURY A caused payments to be made to or for the benefit of defendant HARDWICK by interstate wire transfers of funds from MHS’s operating accounts and attorney escrow accounts, and by other means.

d. Defendant HARDWICK concealed his excess bonuses, distributions, and payments from MHS and the other MHS shareholders by making false statements to the other MHS shareholders and others, and by causing defendant MAURY A to create and distribute false financial information about MHS, false shareholder distribution reports, and other false information.

Defendant the other MHS shareholders by telling them that “No money is taken out ever unless the partners are paid their proportion” and by signing written shareholder agreements to that effect.

e. Defendant MAURYA concealed defendant HARDWICK’s personal payments and excess bonuses and distributions from MHS and the other MHS shareholders by making false statements to the other MHS shareholders and others, and by creating and distributing false financial information about MHS, false shareholder distribution reports, and other false information.

f. Defendant HARDWICK and defendant MAURY A also hid defendant Nathan HARDWICK’s excess bonuses, distributions, and payments from MHS and the other M H S shareholders through half-truths and by the omission of material facts.

g. When the conspiracy began to be discovered by MHS employees and the other MHS shareholders beginning in or about July 2014, defendants nathan HARDWICK and MAURY A attempted to hide and delay the discovery of the excess bonuses, distributions, and payments, including by making false statements to the other M H S shareholders, M H S employees, and others about the nature and amount of defendant HARDWICK’s excess bonuses, distributions, and payments, and through other deceptive and obstructive conduct,

h. Defendant HARDWICK also attempted to hide the excess bonuses, distributions, and payments that he had demanded and received by obtaining and attempting to obtain loans to repay part of the money that he had stolen from MHS. In doing so, defendant Nathan HARDWICK made false statements and>representations to multiple individuals and entities from whom he obtained or attempted to obtain loans, including one or more clients ofMHS.

All in violation of Title 18, United States Code, Section 1349.

COUNTS TWO through NINETEEN Wire Fraud
(18U.S.C §§1343 and2)

5. The Grand Jury hereby realleges and incorporates by reference the factual allegations contained in paragraphs 2 and 4 of this Indictment as if the same were fully set forth herein.

6. Beginning on a date unknown to the Grand Jury, but at least by in or about February 2011, and continuing through in or about August 2014, in the Northern District of Georgia and elsewhere, the defendants,

NATHAN HARDWICK IV and ASHA R. MAURYA,
aided and abetted by each other and by others known and unknown to the Grand Jury, did knowingly devise and intend to devise a scheme and artifice to defraud MHS and to obtain money and property from MHS by means of materially false and fraudulent pretenses, representations, and promises, and by the omission of material facts, well knowing and having reason to know that said pretenses, representations, and promises were and would be false and fraudulent when made and caused to be made and that said omissions were and would be material.

7. It is relevant to the Indictment that:

a. During 2014, defendant HARDWICK’s ownership interest in MHS was approximately 55%.

b. Defendant HARDWICK owned and controlled multiple bank accounts at Bank of America Merrill Lynch (“Merrill Lynch”), including one or more accounts in the name of Divot Holdings LLC, a company that he owned.

c. Defendant HARDWICK and the other MHS shareholders participated in conference calls approximately twice per month to discuss the firm’s financial status and expected shareholder distributions. The estimated and actual performance, profits, and shareholder distributions of M H S were also periodically stated in a written report that defendant MAURY A or defendant HARDWICK sent to the other MHS shareholders. The amounts stated in the written reports were typically consistent with the estimated and actual amounts that were discussed during the bi-monthly conference calls.

8. Although the scheme took place over a period of years as alleged above, below are examples of how defendant HARDWICK and defendant MAURY A carried out the scheme over several months in 2014:

a. On or about April 29, 2014, defendant MAURYA sent a report to defendant nathan HARDWICK and another MHS shareholder entitled “Equity Partner Distribution.” The report stated that the total income of M H S for March 2014 was $702,667, and that defendant HARDWICK was entitled to a distribution in the amount of $281,039 for that period.

b. By April 29, 2014, however, defendants HARDWICK and MAURY A already had caused MHS to pay over $600,000 to or for the benefit of defendant Nathan HARDWICK since April 1, 2014.

Although defendants HARDWICK and MAURY A knew that these payments significantly exceeded the amount of the legitimate distribution to which defendant HARDWICK was entitled, defendants HARDWICK and MAURYA caused MHS to make nearly $400,000 in additional payments to or for the benefit of defendant Nathan HARDWICK between April 29 and April 30, 2014.

c. On or about May 23, 2014, defendant MAURYA sent a report to the other M H S shareholders entitled “Equity Partner Distribution.” The report stated that the total income of MHS for April 2014 was $445,067, and that defendant HARDWICK was entitled to a distribution in the amount of $178,225 for that period. Defendant MAURY A provided the same report to defendant HARDWICK.

d. By May 23, 2014, defendants Nathan HARDWICK and MAURY A already had caused MHS to pay nearly $450,000 to or for the benefit of defendant HARDWICK since May 1, 2014.

e. On or about June 20, 2014, defendant MAURY A sent a report to the other M H S shareholders entitled “Equity Partner Distribution.” The report stated that the total income of MHS for May 2014 was $605,795, and that defendant HARDWICK was entitled to a distribution in the amount of $242,294 for that period. Defendant MAURY A provided the same report to defendant HARDWICK.

f. By June 20, 2014, defendants HARDWICK and MAURY A already had caused MHS to pay over $900,000 to or for the benefit of defendant HARDWICK since June 1, 2014. Although defendants HARDWICK and MAURY A knew that these payments significantly exceeded the amount of the legitimate distribution to which defendant Nathan HARDWICK was entitled, defendants Nathan HARDWICK and MAURYA caused MHS to make $390,000 in additional payments to or for the benefit of defendant HARDWICK between June 27 and June 30, 2014.

g. Despite receiving significant excess bonuses, distributions, and payments in April, May, and June 2014, defendant Nathan HARDWICK sent an e-mail to defendant MAURY A on June 30, 2014, requesting distributions of “400k; 300k; and the 200k for next three weeks.” Defendants HARDWICK and MAURY A, in turn, caused MHS to make over $1.2 million in additional payments to or for the benefit of defendant HARDWICK throughout July 2014.

EXECUTION OF THE SCHEME TO DEFRAUD

9. On or about the dates identified in Column B of the chart set forth below, each date constituting a separate count as set forth in Column A, in the Northern District of Georgia and elsewhere, for the purpose of executing the aforementioned scheme and artifice to defraud, and attempting to do so, and for obtaining money and property from MHS by means of materially false and fraudulent pretenses, representations, and promises, and by the omission of material facts, the defendants,
NATHAN HARDWICK IVand ASHA R. MAURYA, aided and abetted by each other, did knowingly and willfully cause to be transmitted by means of wire and radio communication in interstate commerce, certain writings, signs, signals, pictures, and sounds, that is, the interstate wire transfers of funds from the MHS bank accounts that are identified in Column C, in the amounts identified in Column D, to or for the benefit of the individuals and entities identified in Column E:

1.

 

Count Date (On or About)

 

MHS Account

 

 

Amount

Beneficiary Account

 

 

 

 

2,

 

04-03-14

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider LLC GA IOLTA Incoming Wire Account”

$300,000

Merrill Lynch Account No. x2190 in the name “Divot Holdings, LLC”

 

3.

 

04-03-14

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider L L C G A IOLTA Incoming Wire Account”

$33,444.24

Wells Fargo Bank Account No. x4086 in the name “Netjets Aviation, Inc.”

 

4.

 

04-16-14

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider LLCGA IOLTA Incoming Wire Account”

$35,318.40

HSBC Bank Account No. x4305 in the name “Apollo Jets, LLC”

5,

 

04-18-14

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider LLC GA IOLTA Incoming Wire Account”

$199,980

Merrill Lynch Account No. x2190 in the name “Divot Holdings, LLC”

04-29-14

MHS Account

 

 

 

Amount

Beneficiary Account

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider LLC GA IOLTA Incoming Wire Account”

$37,463.03

HSBC Bank Account No. x4305 in the name “Apollo Jets, LLC”

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider L L C G A IOLTA Incoming Wire Account”

$300,000

Wells Fargo Bank Account No. x 9341 in the name, “Beau Rivage Resorts, Inc.”

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider LLCGA IOLTA Incoming Wire Account”

$8,158.05

HSBC Bank Account No. x4305 in the name “Apollo Jets, LLC”

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider LLCGA IOLTA Incoming Wire Account

$28,415.50

HSBC Bank Account No. x4305 in the name “Apollo Jets, LLC”

SunTrust Bank Account No. x7328, in the name “Morris Hardwick Schneider L L C G A IOLTA Incoming Wire Account”

$33,444.24

WeUs Fargo Baixk Account No. x4086 in the name “Netjets Aviation, Inc.”

ABCD E
Count Date Check Amount Recipient (On or Number
About)

    1. 24  05-17-11 002290
    2. 25  07-15-11 003660
    3. 26  08-10-11 004283
    4. 27  09-20-11 005108
    5. 28  10-17-11 005806
    6. 29  11-11-11 006520
    7. 30  12-22-11 007562
    8. 31  01-26-12 008366
    9. 32  02-27-12 009184
    10. 33  04-06-12 010224
    11. 34  05-02-12 010743

 C  $6,969.89 American Express $5,131.38 American Express $7,428.37 American Express $9,054.18 American Express
  $10,638.58 American Express $8,669.99 American Express $8,172.55 American Express $6,312.49 American Express
  $11,051.24 American Express $7,512.34 American Express $9,471.37 American Express
All in violation of Title 18, United States Code, Section 1341.

FORFEITURE PROVISION

Upon conviction of any of the offenses alleged in Counts 1 through 19 of this Indictment, the defendants, NATHAN HARDWICK IV, and ASHA R. MAURYA, shall forfeit to the United States pursuant to Title 18, United States property constituting or derived from proceeds obtained directly or indirectly as a result of the said violation.

In addition, upon conviction of any of the offenses alleged in Counts 20 through 23 of this Indictment,the defendant, NATHAN HARDWICK IV, shall forfeit to the United States pursuant to Title 18, United States Code, Section 982(a)(2), any property constituting or derived from proceeds obtained directly or indirectly as a result of the said violation.

In addition, upon conviction of any of the offenses alleged in Counts 24 through 34 of this Indictment, the defendant, ASHA R. MAURY A, shall forfeit to the United States pursuant to Title 18, United States Code, Section 981(a)(1)(C) and Title 28, United States Code, Section 2461(c), any property constituting or derived from proceeds obtained directly or indirectly as a result of the said violation.

If any of the above-described forfeitable property, as a result of any act or omission of defendants Nathan HARDWICK and MAURY A:

(a) cannot be located upon the exercise of due diligence;
(b) has been transferred or sold to, or deposited with, a third party;
(c) has been placed beyond the jurisdiction of the court;
(d) has been substantially diminished in value; or
(e) has been commingled with other property which cannot be divided without difficulty;

it is the intent of the United States, pursuant to Title 21, United States Code, Section 853(p) as incorporated by Title 18, United States Code, Section 982(b) or Title 28, United States Code, Section 2461(c), to seek forfeiture of any other property of said defendant(s) up to the value of the forfeitable property described above.

JOHN A. HORN
United-States Attorney DAVID M. CHAIKEN
Assistant United States
Assistant United States
Georgia Bar No. 576335

nathan hardwick,53% morris hardwick schneider llc 53% morris hardwick schneider 30% morris hardwick schneider law firm 30% morris hardwick schneider closed 30% morris hardwick schneider attorneys 30% morris hardwick schneider and landcastle title 30% embezzlement trial over defunct atlanta firm will hinge on intent 30% human resources

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