Evergreen Capital Management v. Pacific Coast Energy Co. CA2/2

CourtCalifornia Court of Appeal
DecidedMay 21, 2025
DocketB330498
StatusUnpublished

This text of Evergreen Capital Management v. Pacific Coast Energy Co. CA2/2 (Evergreen Capital Management v. Pacific Coast Energy Co. CA2/2) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Evergreen Capital Management v. Pacific Coast Energy Co. CA2/2, (Cal. Ct. App. 2025).

Opinion

Filed 5/21/25 Evergreen Capital Management v. Pacific Coast Energy Co. CA2/2 NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION TWO

EVERGREEN CAPITAL B330498 MANAGEMENT, LLC, (Los Angeles County Plaintiff and Appellant, Super. Ct. No. 20STCV26290)

v. REDACTED OPINION FOR PUBLIC VIEW* PACIFIC COAST ENERGY COMPANY, LP et al.,

Defendants and Respondents.

APPEAL from a judgment and orders of the Superior Court of Los Angeles County, Carolyn B. Kuhl, Judge. Affirmed.

* This case involves material from a sealed record. In accordance with California Rules of Court, rules 8.45, 8.46(g)(1) and (2), we have prepared both public (redacted) and sealed (unredacted) versions of this opinion. We order the unredacted version of this opinion sealed. Scott + Scott, Maxwell Huffman, John T. Jasnoch, Thomas L. Laughlin IV, Jing-Li Yu and Matthew Peller for Plaintiff and Appellant. Baker & Hostetler, Victoria Weatherford; Quinn Emanuel Urquhart & Sullivan, Marc L. Greenwald and Dylan C. Bonfigli; Sashe D. Dimitroff and Alexandra L. Trujillo for Defendants and Respondents.

******

Evergreen Capital Management, LLC (appellant) challenges two orders of the superior court: an order confirming a final arbitration award and entering judgment in favor of respondent Pacific Coast Energy Company LP (PCEC), and a subsequent order sustaining the demurrer of respondents PCEC, Newbridge Resources, LLC (Newbridge) and Klaus Hasbo, resulting in a final judgment dismissing appellant’s remaining claims.1 This court granted appellant’s unopposed motion to consolidate the two appeals. As set forth below, we find no error and affirm the order confirming the arbitration award and subsequent judgment of dismissal.

1 PCEC, Newbridge and Hasbo will be collectively referred to as “respondents.”

2 FACTUAL BACKGROUND The trust and conveyance agreement PCEC owns and operates approximately 400 oil and gas wells in California.2 On May 8, 2012, PCEC formed the Pacific Coast Oil Trust (trust) by entering into a trust agreement with the trustee.3 The trust is a Delaware statutory trust organized under the Delaware Statutory Trust Act. By its terms, the trust agreement is to be construed pursuant to Delaware law. PCEC created the trust to acquire and hold a net profits interest (NPI) in proceeds from the wells, plus an overriding royalty interest (collectively, conveyed interests). PCEC transferred the conveyed interests to the trust pursuant to a “Conveyance of New Profits Interests and Overriding Royalty Interests” (conveyance agreement). Under the conveyance agreement, PCEC (1) operates certain underlying properties; (2) accounts for all operating costs and expenses, including present and future “plugging and abandonment” expenses (known as “ARO” expenses); and (3) makes a monthly NPI distribution to the trust. The conveyance agreement establishes the NPI calculation and permits PCEC to deduct certain costs from gross profits, including “all costs accrued for future plugging and abandonment of any well or facility.” Pursuant to the conveyance agreement, PCEC is required to operate as a reasonably prudent operator. By its terms, the conveyance agreement is governed by California law.

2 Newbridge is the general partner of PCEC. Hasbo is Newbridge’s board chairman. 3 The trustee is the Bank of New York Mellon Trust Company, N.A. (trustee).

3 Every month, PCEC was required to calculate the revenue attributable to each well from the sale of oil or natural gas, deduct the expenses incurred or accrued to produce and sell that oil and natural gas, then distribute the net profits, if any, to the trust. The trust’s ownership is divided into units, which are akin to shares of corporate stock. After PCEC makes its monthly distribution to the trust, the trustee pays out pro rata distributions to the trust’s unitholders based on their individual ownership interest.4 If gross profits are less than cost deductions during a monthly period, no NPI payment is distributed to the trust, and the difference between the gross profits and deductions is carried forward as a debit balance that must be paid off in future periods before the trust receives its next NPI payment. The trustee’s duties to the trust unitholders are set forth in the trust agreement. Section 3.05 of the trust agreement limits unitholders’ ability to bring claims on behalf of the trust or the trust estate. It states: “Trust Unitholders shall have no power to prosecute any claim of the Trust or the Trust Estate against any Person other than to prosecute a claim to compel performance by the Trustee on behalf of the Trust or the Trust Estate.” May 2012 through September 2019 From May 2012, the time of the trust’s inception, until September 2019, when current management bought the company, the trust paid more than $2 million in distributions for seven out of eight years. Even in its one lean year, 2016, the trust paid $229,000 in distributions. Respondents characterize these payments as overpayments due to a failure to deduct pro

4 Appellant is a unitholder.

4 rata the ARO liability from trust distributions. Under the trust agreement, the trust was to dissolve if there were two consecutive years of less than $2 million in distributions. Changes with new management in September 2019 Newbridge completed its acquisition of PCEC in September 2019. The new management reviewed the future ARO and estimated the total future undiscounted amount of those costs attributable to the trust at approximately $56.7 million. PCEC shared this figure with the trust in November 2019, and it was recorded in the trust’s Securities and Exchange Commission Form 8-K. Appellant asserts PCEC then settled on the plan to deduct from the trust’s profits roughly 30 years of ARO costs even though this approach was entirely unsupported by generally accepted accounting principles (GAAP). Appellant argues it is undisputed that under GAAP and industry standards, ARO as an expense is calculated by taking the total ARO and breaking it up into a schedule that allocates ARO costs on a monthly basis over the useful life of the oil wells.

PCEC hired Moss Adams, an independent financial consultant, to verify PCEC’s future ARO cost estimates and calculate the updated ARO liability by determining the net present value of those future ARO costs pursuant to GAAP. By the end of 2019, Adams concluded the updated, discounted ARO liability for the underlying properties was $45,695,643. PCEC shared this updated data with the trustee, who reported it in the trust’s Form 8-K. PCEC accrued the estimated net value of its future ARO costs by recording them as liability on its books at year end.

5 After doing so, it deducted those costs in the NPI calculation in January 2020 and thereafter.

On December 29, 2020, the trust disclosed Martindale’s recommendations publicly and disclosed its written communication to PCEC containing Martindale’s recommendations. On March 24, 2021, the trust disclosed that PCEC declined to implement the trustee’s requests.

Appellant alleges respondents caused the trust to file false and misleading financial statements with the Securities and Exchange Commission and trust unitholders in violation of the trust agreement.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Norgart v. Upjohn Co.
981 P.2d 79 (California Supreme Court, 1999)
Pacific Gas & Electric Co. v. Bear Stearns & Co.
791 P.2d 587 (California Supreme Court, 1990)
Trembath v. Digardi
43 Cal. App. 3d 834 (California Court of Appeal, 1974)
American Bank of Commerce v. Corondoni
169 Cal. App. 3d 368 (California Court of Appeal, 1985)
Long Beach Equities, Inc. v. County of Ventura
231 Cal. App. 3d 1016 (California Court of Appeal, 1991)
Kenworthy v. Brown
248 Cal. App. 2d 298 (California Court of Appeal, 1967)
Zoran Corp. v. Chen
185 Cal. App. 4th 799 (California Court of Appeal, 2010)
O'FLAHERTY v. Belgum
9 Cal. Rptr. 3d 286 (California Court of Appeal, 2004)
Rodas v. Spiegel
104 Cal. Rptr. 2d 439 (California Court of Appeal, 2001)
Ortega v. Contra Costa Community College District
67 Cal. Rptr. 3d 832 (California Court of Appeal, 2007)
Bardis v. Oates
14 Cal. Rptr. 3d 89 (California Court of Appeal, 2004)
Woo v. Superior Court
89 Cal. Rptr. 2d 20 (California Court of Appeal, 1999)
Advanced Micro Devices, Inc. v. Intel Corp.
885 P.2d 994 (California Supreme Court, 1994)
Gueyffier v. Ann Summers, Ltd.
184 P.3d 739 (California Supreme Court, 2008)
Cable Connection, Inc. v. DirecTV, Inc.
190 P.3d 586 (California Supreme Court, 2008)
Gilkyson v. Disney Enterprises CA2/7
244 Cal. App. 4th 1336 (California Court of Appeal, 2016)
Alki Partners, LP v. DB Fund Services, LLC
4 Cal. App. 5th 574 (California Court of Appeal, 2016)
Bank of New York Mellon v. Citibank, N.A.
8 Cal. App. 5th 935 (California Court of Appeal, 2017)
Chen v. Los Angeles Truck Centers, LLC
444 P.3d 727 (California Supreme Court, 2019)
Burch v. Premier Homes
199 Cal. App. 4th 730 (California Court of Appeal, 2011)

Cite This Page — Counsel Stack

Bluebook (online)
Evergreen Capital Management v. Pacific Coast Energy Co. CA2/2, Counsel Stack Legal Research, https://law.counselstack.com/opinion/evergreen-capital-management-v-pacific-coast-energy-co-ca22-calctapp-2025.