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MEMORANDUM OPINION

ELIZABETH A. KOVACHEVICH, United States District Judge

The Court presided over a bench trial from May 2, 2016 through May 25, 2016 on the remaining claims asserted by Plaintiff Regions Bank against Defendants Marvin I. Kaplan, R1A Palms, LLC (“R1A”), Triple Net Exchange (“TNE”), LLC, MK Investing, LLC (“MKI”), and BNK Smith, LLC (“BNK”) (“Kaplan Parties”) in the Corrected Second Amended Complaint