PAUL MAGNUSON, Senior District Judge
On September 30, 2003, this Court appointed Ronald E. Lund, Esq., to be Special Master in this case pursuant to Federal Rule of Civil Procedure 53. Effective December 1, 2003, Rule 53 has been extensively revised. Although the changes to the Rule are likely not retroactive, the Court, out of an abundance of caution, will amend the Order appointing Special Master Lund to comport with the requirements of new Rule 53. Accordingly, the Order of September 30, 2003 (Clerk Doc. No. 396) is VACATED and is replaced with the Mowing.
The Court finds that the appointment of a special master is necessary in these proceedings to address post-trial matters that cannot be addressed effectively and timely by this Court or by an available Magistrate Judge. Fed.R.Civ.P. 53(a)(1)(C). In making this determination, the Court has considered the fairness of imposing the expense of a special master on the parties and has endeavored to protect against unreasonable expense or delay, as required by Rule 53(a)(3). The parties have had notice and an opportunity to be heard on this matter.
Accordingly, IT IS ORDERED that:
Ronald E. Lund is appointed special master pursuant to Federal Rule of Civil Procedure 53 in this matter, Civil File No. 99-1894 (PAM/RLE). He will receive correspondence at the following address: Briggs Morgan, 2200 IDS Center, 80 South Eighth Street, Minneapolis, MN 55402, and can be reached by telephone at 612-977-8597.
a. The special master is authorized to perform the duties assigned to him by this Court's Order of September 10, 2003, and is further authorized to perform any ancillary acts required to fully carry out those duties.
b. The special master shall have the authority to communicate ex parte with the parties for the purposes of settlement and for the purposes of any administrative matter that, in his opinion, warrants ex parte communication. The special master shall have the authority to communicate ex parte with the Court under all circumstances.
c. The special master will act as trustee for the constructive trust imposed by this Court's Order of September 10, 2003, on that portion of the Mall of America purchased by Defendant Simon Property Group LP ("SPG") on or about October 15, 1999.
d. The special master shall proceed with all reasonable diligence to make the determinations required by this Court's Order of September 10, 2003, and shall submit a report and recommendation to the Court on the same. Those determinations include:
1. A determination of the "net profits received as a result of SPG's ownership interest in the Mall of America from the 1999 transaction to the present, including profits received from the sale of a portion of the Met Center site to IKEA" as well as the stub period income and tenant allowance reserve funds that are owed to Triple Five (Order at 28);
2. A determination of Triple Five's reasonable attorneys' fees and costs incurred in prosecuting this matter;
3. A determination of "the extent [to which] any Mall partnership paid Defendants' attorneys' fees and costs in this matter" and the amount of those fees, 50% of which must be reimbursed to the entity that paid the fees and costs.
e. The special master shall supervise a full financial accounting from Mall of America Associates, Mall of America Company, Mall of America Company L.P., Mall of America Company Mall Holdings LLC, Mall of America Entertainment Company LLC, Mall of America Company Land Holdings LLC, Mall of America Investors I, Inc., Minntertainment Associates, Minntertainment Company, Mall of America JV Property LLC, Mall of America Enterprises Property LLC, Mall of America Enterprises, Inc., Mall of America Investment LLC, and any other Mall entities or entities associated with the Mall, as necessary to provide a full financial accounting. The special master shall determine the timing of financial disclosures from these entities and may order these entities or any of Defendants to provide to him all documents or other information necessary to complete the accounting.
f The special master may hire accountants, real estate consultants, attorneys, or others as necessary to assist him in carrying out his duties under this Order.
g. The special master is authorized to conduct hearings, call meetings of the parties, and to do all acts necessary to properly perform his duties under this Order and under Rule 53. Pursuant to Rule 53(c), the special master "has the authority to regulate all proceedings and take all appropriate measures to perform fairly and efficiently" his assigned duties. That authority includes any noncontempt sanction provided by Rule 37 or 45. The special master may recommend that this Court impose contempt sanctions against a party and sanctions against a nonparty.
h. The special master shall be compensated at the rate of $400.00 per hour. Additionally, the parties shall pay the usual and customary rates for work which the special master delegates to others. As required by Rule 53(h)(3), the Court has considered the nature and amount of the controversy, the means of the parties, and the extent to which any party is more responsible than others for the reference to the special master. The Court finds that the compensation of the special master should be apportioned equally between the parties. Therefore, the special master's compensation shall be apportioned as follows: 50% shall be paid by Plaintiffs and 50% shall be paid by Defendants. No portion of the compensation should be withdrawn by either party from Mall entities.
i. Appeals from orders of the special master shall be briefed and reviewed on an expedited basis. An appealing party shall file its appeal and supporting documents within five days of the special master's order, unless the special master or the Court set a different briefing schedule. Any memoranda and documents in opposition shall be filed within five days after the appealing party's papers have been filed.
j. The party who files objections to a report of the speckl master shall bear the costs of production of a transcript of the proceedings before the master if required for this Court's review.
k. The special master shall file with the Clerk of Court any orders or recommendations made pursuant to this Order. The special master shall serve such orders or recommendations on counsel for all parties. The special master shall preserve and file only such evidence or documents as he deems necessary for this Court's review of his orders and recommendations, pursuant to Rule 53(b)(C).
l. Pursuant to Rule 53(g), the Court will review the special master's factual findings and legal conclusions de novo. The Court will review the special master's determinations on procedural matters for an abuse of discretion. The parties may by agreement and with the Court's consent stipulate to clear error standard of review for the special master's factual findings, or may stipulate that certain of the special master's findings are final, pursuant to Rule 53(g)(3)