X0303 4 2009-12-30 1 0001113247 BEARINGPOINT INC BGPTQ 0001479708 Johnston David C 100 CRESCENT COURT SUITE 700 DALLAS TX 75201 0 1 0 0 Chief Financial Officer Mr. Johnston was not the beneficial owner of any derivative or nonderivative equity interests of BearingPoint, Inc. from the date of his appointment as Chief Financial Officer on September 10, 2009 through December 30, 2009. BearingPoint, Inc.'s Modified Second Amended Joint Plan Under Chapter 11 of the Bankruptcy Code, dated December 17, 2009 (the "Plan"), as confirmed by the Bankrutpcy Court for the Southern District of New York on December 22, 2009, became effective on December 30, 2009 (the "Effective Date"). The Plan provides that all equity interests of BearingPoint, Inc. (including all outstanding shares of Common Stock, options, warrants or contractual or other rights to acquire any equity interests) are cancelled and extinguished effective as of the Effective Date and that the holders of such equity interests are not entitled to, and shall not receive or retain, any property or interest in property in respect of such equity interests. As such, on December 30, 2009, all equity interests of BearingPoint, Inc. were cancelled and extinguished for no consideration. /s/ David C. Johnston 2009-12-31