Judgment debtor in 12Five Capital Leelanau County MI default (23-11132-CB, ~$2.69M) — alleged to have converted Aquaform Watercraft collateral (boats/parts) dispersed to Florida and Dubai. The default judgment was reversed on appeal (Mich. Ct. App. 371165, 3/10/2026, notice defect; remanded) and IMG has separately moved to vacate the Florida domestication (Monroe County 2025-CA-634-AK, served 4/9/2026). Distinct from KJM/KMG Dubai manufacturing JVA. UAEIMG fleet references and SYG importer track appear in enterprise timeline packaging.