Denise Botterio, on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Employee Stock Ownership Plan v. David Tessel, and Lambro Employee Stock Ownership Plan, Nominal Defendant

CourtDistrict Court, E.D. New York
DecidedDecember 23, 2025
Docket2:24-cv-04401
StatusUnknown

This text of Denise Botterio, on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Employee Stock Ownership Plan v. David Tessel, and Lambro Employee Stock Ownership Plan, Nominal Defendant (Denise Botterio, on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Employee Stock Ownership Plan v. David Tessel, and Lambro Employee Stock Ownership Plan, Nominal Defendant) is published on Counsel Stack Legal Research, covering District Court, E.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Denise Botterio, on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Employee Stock Ownership Plan v. David Tessel, and Lambro Employee Stock Ownership Plan, Nominal Defendant, (E.D.N.Y. 2025).

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK -----------------------------------------------------------------X DENISE BOTTERIO, on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Employee Stock Ownership Plan

Plaintiff, MEMORANDUM v. AND ORDER 24-CV-4401-SJB-ST DAVID TESSEL,

Defendant,

and

LAMBRO EMPLOYEE STOCK OWNERSHIP PLAN,

Nominal Defendant. -----------------------------------------------------------------X BULSARA, United States District Judge: Plaintiff Denise Botterio seeks redress for alleged misconduct by Defendant David Tessel in his management of her employee stock ownership plan. That plan, the parties agree, is governed by the Employee Retirement Income Security Act (“ERISA”)—but Botterio has alleged only state common law claims. For the reasons explained below, these state claims are completely preempted by ERISA, and are therefore dismissed, and Botterio is denied leave to amend. BACKGROUND AND PROCEDURAL HISTORY Botterio filed suit on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Industries, Inc. (“Lambro”) against Tessel in state court in Suffolk County on June 2, 2024. (Defs.’ Notice of Removal dated June 21, 2024, Dkt. No. 1 ¶ 1). Tessel then removed the case to federal court, on the theory that the case “appear[ed] to set forth a cause of action” under ERISA, a federal law. (Id. ¶ 3). On July 22, 2024, Botterio filed her Complaint.1 (Compl., Dkt. No. 9).

Botterio requested a premotion conference, seeking to remand the case for lack of subject matter jurisdiction, (Pl.’s Mot. for Premotion Conference dated July 22, 2024, Dkt. No. 10 at 1), and Tessel sought a premotion conference in anticipation of a motion to dismiss, (Defs.’ Mot. for Premotion Conference dated July 29, 2024, Dkt. No. 11 at 1). The Court held a conference on October 22, 2024, after which Botterio was permitted to file an amended complaint. (Min. Entry dated Oct. 22, 2024; Scheduling Order dated

Nov. 22, 2024). Botterio filed her Amended Complaint on December 20, 2024, substituting the Lambro Employee Stock Ownership Plan (“ESOP”) for Lambro as the Nominal Defendant. (Am. Compl., Dkt. No. 15 at 1). When Tessel again sought dismissal, this Court determined that another premotion conference would be unnecessary and directed full briefing on the motion to dismiss.2 (Order dated Jan. 21, 2025). Pursuant to an agreement between the parties, (Letter with Proposed Briefing Schedule dated Jan. 29, 2025, Dkt. No. 18 at 1), Botterio filed yet another amended

pleading on March 3, 2025, which is titled the Second Amended Complaint (“SAC”), (Second Am. Compl. (“SAC”), Dkt. No. 20).

1 Botterio initiated the case with a summons in state court, but Tessel removed it before any complaint was filed. (See Summons dated June 2, 2024, attached to Defs.’ Notice of Removal as Ex. A, Dkt. No. 1-1 at 2). Thus, though labeled on the docket as an “Amended Complaint,” it is the first pleading in this case.

2 The case was reassigned to the undersigned on January 13, 2025 from the Honorable Ann M. Donnelly. The SAC seeks redress for alleged breaches of fiduciary duties and self-dealing by Tessel that preceded the liquidation of the ESOP at an artificially depressed value. (Id. ¶¶ 1, 30–31). Botterio brings claims on behalf of herself “and derivatively in the

right and for the benefit of the ESOP to redress injuries suffered by [her] and the ESOP.” (Id. ¶ 40). Botterio worked for Lambro for approximately 30 years and owned over 300 shares of the company. (Id. ¶¶ 9, 23). During Botterio’s employment at Lambro, CEO Edwin Berger passed away, and the executor of his estate transferred Berger’s shares of Lambro to the Chai Foundation. (Id. ¶¶ 12–15). The executor was subsequently convicted criminally of tax evasion

related to his administration of Berger’s estate, (id. ¶ 14); Botterio simultaneously notes the validity of the transfer was litigated in state court and deemed permissible. (SAC ¶ 17). A “neutral CEO” (himself a member of the ESOP with interests “aligned to maximize the share price of Lambro”) was then appointed, during which time Lambro employees tried to purchase the Chai Foundation’s shares, but their offers were rejected. (Id. ¶¶ 18–19). In December 2020, Tessel became CEO, allegedly in the interest of the Chai

Foundation, and expressed an interest in purchasing Lambro. (Id. ¶¶ 20–21). Shortly thereafter, the ESOP’s trustee was removed and Tessel also filled that position. (Id. ¶ 25). Botterio alleges Tessel received a letter of intent to purchase Lambro—at a much higher price than shareholders ultimately received—but Tessel did not consider it because of his own financial self-interest. (Id. ¶¶ 22, 39). Tessel hired an outside firm to conduct an independent valuation, which priced Lambro’s shares significantly lower than they had been valued several years before. (Id. ¶¶ 24, 26–28). Ultimately, the ESOP’s shares were liquidated at a value Botterio claims was artificially depressed, and the shares were sold to (or redeemed by) the Chai Foundation at the depressed price.

(SAC ¶¶ 27–31). Along with these facts, the SAC includes a number of other accusations that imply self-dealing, including that “Tessel’s allegiance and interests being completely aligned with the Chai Foundation, and Tessel’s indication of his own interest in buying Lambro, created a conflict of interest,” (id. ¶ 32), Tessel was “struggling financially,” (id. ¶ 33), and Tessel still plans to buy Lambro from the Chai Foundation as compensation

for his service as CEO, (id. ¶ 35). Botterio claims this series of actions and the conflicts of interest, culminating in a below-market valuation of the ESOP shares when they were liquidated, amounts to a breach of fiduciary duty: that Tessel favored the majority shareholder’s interests over those of the ESOP. (Id. ¶¶ 37–38). The SAC contains three causes of action for an accounting, (id. ¶¶ 47–52), breach of fiduciary duty, (SAC ¶¶ 53–58), and abuse of control, (id. ¶¶ 59–62).

LEGAL STANDARD “The purpose of a motion to dismiss for failure to state a claim under Rule 12(b)(6) is to test the legal sufficiency of . . . claims for relief.” Amadei v. Nielsen, 348 F. Supp. 3d 145, 155 (E.D.N.Y. 2018) (citing Patane v. Clark, 508 F.3d 106, 112 (2d Cir. 2007)). In deciding such a motion, the Court must “construe the complaint liberally, accepting all factual allegations in the complaint as true, and drawing all reasonable inferences in the plaintiff’s favor.” Palin v. N.Y. Times Co., 940 F.3d 804, 809 (2d Cir. 2019) (quotations and alteration omitted); Amadei, 348 F. Supp. 3d at 155 (“[W]hen reviewing a complaint on a motion to dismiss for failure to state a claim, the court must accept as true all

allegations of fact in the complaint and draw all reasonable inferences in favor of [the non-moving party].”). “[W]hen considering a preemption argument in the context of a motion to dismiss, the factual allegations relevant to preemption must be viewed in the light most favorable to the plaintiff. A district court may find a claim preempted only if the facts alleged in the complaint do not plausibly give rise to a claim that is not preempted.” Galper v. JP Morgan Chase Bank, N.A., 802 F.3d 437, 444 (2d Cir. 2015).

Once the facts are construed in the light most favorable to the non-moving party, to avoid dismissal, there must be sufficient facts that allege a plausible claim. Ashcroft v. Iqbal, 556 U.S. 662

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Denise Botterio, on behalf of herself and derivatively on behalf of Nominal Defendant Lambro Employee Stock Ownership Plan v. David Tessel, and Lambro Employee Stock Ownership Plan, Nominal Defendant, Counsel Stack Legal Research, https://law.counselstack.com/opinion/denise-botterio-on-behalf-of-herself-and-derivatively-on-behalf-of-nominal-nyed-2025.