SECURITIES AND EXCHANGE COMMISSION, AND KAREN LYNN BENSON P.J. BRIX, LLC, CLAIMANTS-APPELLANTS v. CAPITAL CONSULTANTS LLC JEFFREY L. GRAYSON BARCLAY L. GRAYSON, THOMAS F. LENNON, RECEIVER-APPELLEE. SECURITIES AND EXCHANGE COMMISSION CAROLYN L. ARNTSON ARNTSON FAMILY HOLDINGS, LLC MARY ARNTSON JERRY L. BAKER MARY BETH BAKER KAREN LYNN BENSON RODERICK A. LIVESAY BRIX DEARMOND LLC JOHN R. CHANEY J. DAVID COUGHLIN AND JENNIFER LEE COUGHLIN TRUST J. DAVID COUGHLIN MARLENE DUTCHER ROBERT DUTCHER DAVOL FAMILY TRUSTS a AND B ANN HAZEN FRANCIS FREMONT LAND COMPANY LLC FUNERAL ASSOCIATES LLC JAY A. HINZ HOLTZ JOINT TRUST KENNETH E. HOLTZ ROSELLA G. HOLTZ PAULA J. KING SHELLEY KING LABORERS INTERNATIONAL UNION OF NORTH AMERICA, LOCAL 296 ELIZABETH MCNALLY JAMES MURPHY PATRICIA J. MURPHY WAYNE MUSGROVE ESTATE OF BENNIE KAY MUSGROVE BETTY NORRIE INTERTRIBAL TIMBER COUNCIL P.J. BRIX, LLC KENNETH R. POORMAN POORMAN FAMILY LLC QUALITY ELECTRIC MONEY PURCHASE PLAN SCOTT THOMASON DONALD E. TYKESON TRUST DONALD E. TYKESON DONALD E. TYKESON FOUNDATION BOYD VAN NESS WAND'S FUNERAL HOME DEFINED BENEFIT PENSION PLAN ROBERT J. WILHELM TRUST ALLEN AND ESTHER WILSON REVOCABLE TRUST LESLIE R. WOLF MARTIN WOLF DEBORAH WOLF NANCY M. GABRIEL JOSEPH GABRIEL ROBERT B. GUTTERMAN TRUST S.M. GUTTERMAN, MA, JD, PROFIT-SHARING PLAN G.S. GUTTERMAN, MD S.M. GUTTERMAN G.S. GUTTERMAN IBEW LOCAL UNION 1245 NOEL B. FLYNN JELD-WEN FOUNDATION QUALITY ELECTRIC, INC. AFTCS-PREFERRED ENDOWMENT CARE-CALIFORNIA AMERICAN FUNERAL & CEMETERY TRUST SERVICES PREFERRED ENDOWMENT CARE — OREGON/WASHINGTON, EIGHTH DISTRICT ELECTRICAL PENSION FUND EIGHTH DISTRICT ELECTRICAL BENEFIT FUND, AND AMERICAN FUNERAL AND CEMETERY TRUST SERVICES VIRGINIA K. MUDD VIRGINIA B. MUDD REVOCABLE TRUST v. CAPITAL CONSULTANTS LLC JEFFREY L. GRAYSON BARCLAY L. GRAYSON CAPITAL CONSULTANTS LLC ANDREW WIEDERHORN LAWRENCE A. MENDELSOHN JEFFREY, 453 F.3d 1166