JONATHAN O. HAFEN, in his capacity as Court-Appointed Receiver,

Plaintiff - Appellee, v. No. 23-4116 GRETCHEN A. HOWELL, an individual; LESLIE M. HOWELL, an individual,

Defendants - Appellants. _________________________________

Appeal from the United States District Court for the District of Utah (D.C. No. 2:19-CV-00813-TC) _________________________________ Matthew M. Boley, Cohne Kinghorn, P.C., Salt Lake City, Utah, for Defendants-Appellants. Jeffrey A. Balls (Joseph M.R. Covey and Matthew J. Ball, with him on the brief), Parr Brown Gee & Loveless, Salt Lake City, Utah, for Plaintiff- Appellee.

_________________________________ Before HARTZ, PHILLIPS, and EID, Circuit Judges. _________________________________ PHILLIPS, Circuit Judge. _________________________________ Appellate Case: 23-4116 Document: 57-1 Date Filed: 11/15/2024 Page: 2

Lured by the promise of a secure and exclusive investment opportunity, Les and Gretc