Fisk Holdings, Inc. v. Janet M. Green

CourtNew Jersey Superior Court Appellate Division
DecidedDecember 3, 2025
DocketA-1416-24
StatusUnpublished

This text of Fisk Holdings, Inc. v. Janet M. Green (Fisk Holdings, Inc. v. Janet M. Green) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Fisk Holdings, Inc. v. Janet M. Green, (N.J. Ct. App. 2025).

Opinion

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited . R. 1:36-3.

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-1416-24

FISK HOLDINGS, INC., f/k/a FISK ALLOY, INC.,

Plaintiff-Appellant,

v.

JANET M. GREEN,

Defendant-Respondent. _________________________

Argued September 30, 2025 – Decided December 3, 2025

Before Judges Gooden Brown and Rose.

On appeal from the Superior Court of New Jersey, Law Division, Passaic County, Docket No. L-0242-21.

Jeremy Heep (Troutman Pepper Locke LLP) of the Pennsylvania bar, admitted pro hac vice, argued the cause for appellant (Troutman Pepper Locke LLP and Jeremy Heep, attorneys; Angelo A. Stio, III, James Rosener and Stephanie L. Jonaitis, Jeremy Heep and Christopher R. Healy (Troutman Pepper Locke LLP) of the D.C., Pennsylvania and Virginia bars, admitted pro hac vice, on the briefs). Nancy Erika Smith argued the cause for respondent (Smith Mullin, PC, attorneys; Nancy Erika Smith, of counsel and on the brief; Jesse D. Sengstacke, on the brief).

PER CURIAM

Plaintiff Fisk Holdings, Inc., f/k/a Fisk Alloy, Inc. (Fisk Alloy), appeals

from the December 3, 2024 Law Division order confirming an arbitration award

and entering final judgment in favor of its former employee, defendant Janet

Green. We affirm in part and reverse in part.

I.

We glean these facts from the record. Plaintiff Fisk Alloy is "a closely

held corporation" that "manufactures high-quality copper alloy wire for use in"

various industries. Eric Fisk is the President, Chief Executive Officer (CEO),

and sole Director of Fisk Alloy. Fisk Alloy entered into an employment

agreement (the Agreement) with Green on April 1, 2010. The Agreement

provided Fisk Alloy would employ Green as its Chief Financial Officer from

April 1, 2010, through December 31, 2020. Although subsequent changes were

made to the Agreement during its ten-year term,1 the Agreement was not

1 The Agreement was amended on February 15, 2011, October 10, 2018, and December 20, 2019, to reflect, among other things, Green's new responsibilities and changes in compensation.

A-1416-24 2 renewed or extended, despite the Agreement providing the parties with an option

to do so.

Green's compensation package under the Agreement encompassed an

annual salary. Along with an annual salary, Section 5.2 of the Agreement

granted Green "[e]leven and [e]leven [o]ne [h]undredths (11.11) fully vested

'Stock Appreciation Rights' [(SARs)]."2 The Agreement defined SARs as "the

right to receive, in cash, the appreciation in value of one (1) share of Common

Stock." To calculate the amount Green would receive, three factors were used:

(1) the Current Market Price; (2) the Strike Price; and (3) the Trigger Date. The

Current Market Price would be the price of Fisk Alloy's stock as of the Trigger

Date. Pertinent here, the Trigger Date would be the date of Green's termination

from Fisk Alloy. The Strike Price is a fixed dollar amount that represents the

base value that must be subtracted from the Current Market Price. 3 Put simply,

Green would be entitled to the right to receive a cash payment equal to the

2 Created by contract, SARs involve "the right to receive the appreciation on a specified number of shares of [a] company's securities (generally common stock) which occurs within a specified period of time." Harold S. Bloomenthal & Samuel Wolff, Securities and Federal Corporate Law § 21:42 (2d ed. 2025). 3 In the Agreement, the parties agreed that the Strike Price would be $85,058.50 for each SAR. Thus, for Green to be entitled to an appreciation payment, the Current Market Price of each share must exceed $85,058.50. A-1416-24 3 increase in value of the Current Market Price over the Strike Price as calculated

on the Trigger Date. The excess amount, called the "Spread," is multiplied by

the number of SARs to calculate Green's appreciation payment.

The Agreement provided two methods for calculating the Current Market

Price, depending on whether Fisk Alloy remained a private corporation or

became a publicly traded company as of the Trigger Date. Because Fisk Alloy

remained a private company during the pertinent period, the relevant procedure

for determining the value of Fisk Alloy's Common Stock to calculate the Current

Market Price was as follows:

[T]he price equal to the amount which the holder of one (1) share of Common Stock would receive, on a fully diluted basis in accordance with generally accepted accounting principles[] if all assets and liabilities of the [c]ompany were sold for the "Appraised Value" . . . .

For purposes of this Agreement, "Appraised Value" means the fair market value of the [c]ompany on a going concern basis, as determined by a written appraisal . . . prepared by an appraiser that is acceptable to the [c]ompany and Green. "Fair market value" is defined . . . as the price in a single transaction . . . that would be agreed upon by [a] . . . hypothetical buyer for a 100% interest in the equity capital of the [c]ompany.

The Agreement also specified the process by which the parties would

select an appraiser to conduct an appraisal:

A-1416-24 4 If the [c]ompany and Green cannot in good faith agree upon an appraiser, then the [c]ompany, on the one hand, and Green, on the other hand, shall each select an appraiser, the two appraisers so selected shall select a third appraiser who shall be directed to prepare such [a]ppraisal and the term "Appraised Value" shall mean the appraised value set forth in the [a]ppraisal prepared in accordance with this definition. The [c]ompany shall pay for the cost of any such [a]ppraisal.

Section 5.2(c) of the Agreement governed the payment schedule Fisk

Alloy was required to follow if Green was entitled to an appreciation payment

and a "Gross-Up Amount," essentially defined as an additional payment to

Green so that—after she pays taxes (including taxes on the Gross-Up Amount

itself)—she receives the same net amount she would have received if the

appreciation payment was taxed at the more favorable long-term capital gains

rate.4 Under Section 5.2(c)(i), Green was to receive "[a]n amount equal to one-

third of the [a]ppreciation [p]ayment, plus the full Gross-Up Amount" within

seventy-five days after the Trigger Date as an "[i]nitial [p]ayment." The

4 Specifically, Section 5.2(b) of the Agreement defines Gross-Up Amount as "an amount such that, after payment of all . . . taxes . . . Green [would] receive an after-tax amount equal to the amount she would have received if all payments with respect to her [SARs] were taxed at the rates applicable to long-term capital gains."

A-1416-24 5 "remaining unpaid [a]ppreciation [p]ayment" was to be paid "by a promissory

note to be delivered to Green concurrently with the [i]nitial [p]ayment."

According to Section 5.2(c)(ii) of the Agreement,

[The promissory] note shall provide for all outstanding principal, together with interest accruing at the applicable midterm federal rate as of the date of the [i]nitial [p]ayment, in twenty[-]eight equal quarterly installments due on . . . the first day of each calendar quarter through the seventh anniversary date . . . of the [i]nitial [p]ayment . . . beginning with the first calendar quarter after the [i]nitial [p]ayment. . . .

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