IMO: The Liquidation of Indemnity Insurance Corporation, RRG

CourtCourt of Chancery of Delaware
DecidedMay 15, 2019
DocketC.A. 8601-VCZ
StatusPublished

This text of IMO: The Liquidation of Indemnity Insurance Corporation, RRG (IMO: The Liquidation of Indemnity Insurance Corporation, RRG) is published on Counsel Stack Legal Research, covering Court of Chancery of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
IMO: The Liquidation of Indemnity Insurance Corporation, RRG, (Del. Ct. App. 2019).

Opinion

IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE IN THE MATTER OF THE ) LIQUIDATION OF ) C.A. No. 8601-VCZ INDEMNITY INSURANCE ) CORPORATION, RRG )

MEMORANDUM OPINION

Date Submitted: February 25, 2019 Date Decided: May 15, 2019

Christopher P. Simon and Kevin S. Mann, CROSS & SIMON, LLC, Wilmington, Delaware; James J. Black III, Jeffrey B. Miceli, Mark W. Drasnin, BLACK & GERNGROSS, P.C., Philadelphia, Pennsylvania; Attorneys for the Honorable Trinidad Navarro, Insurance Commissioner of the State of Delaware, as Receiver for Indemnity Insurance Company, RRG, in Liquidation

David S. Eagle and Sally E. Veghte, KLEHR HARRISON HARVEY BRANZBURG LLP, Wilmington, Delaware; Francis M. Correll, KLEHR HARRISON HARVEY BRANZBURG LLP, Philadelphia, Pennsylvania; Attorneys for Intervening Third-Party Plaintiff Branch Banking & Trust Company

ZURN, Vice Chancellor Indemnity Insurance Corporation, RRG (“IIC”) is undergoing delinquency

proceedings after years of internal fraud. Delaware’s Insurance Commissioner

administers IIC’s liquidation as its Receiver. Prior to these proceedings, IIC and its

controller entered into a $5 million loan with a bank and then allegedly defaulted on

their obligations. That bank’s successor in interest, Branch Banking and Trust

Company (“BB&T”), brought this third-party action seeking a declaratory judgment

that it has a valid and enforceable security interest to the proceeds of that loan. The

Receiver raised affirmative defenses asserting that BB&T’s predecessor committed

acts tantamount to fraud, and that BB&T’s purported security interest is thus

unenforceable as a matter of equity. The Receiver also asserts that IIC’s guaranty

of the loan and BB&T’s security interest are void for failure to disclose those

agreements to, and secure the approval of, the Commissioner.

BB&T moved for summary judgment to exclude the Receiver’s affirmative

defenses.1 I grant that motion in part. BB&T has brought a purely legal claim: a

declaratory judgment as to rights under a series of contracts. The Receiver’s

equitable defenses are unavailable to bar that legal relief. In addition, I conclude

that the Receiver’s requested relief of declaring some of the relevant agreements

1 Docket Item (“D.I.”) 656 [hereinafter the “Motion”]. I refer to briefing on the Motion as the Opening Brief, the Opposition Brief, and the Reply Brief. See D.I. 655, 665, 681. I refer to the transcript of the February 25, 2019 hearing on the Motion as the Hearing Transcript.

1 void is a statutory remedy that the Commissioner must exercise in the first instance,

not this Court. The Commissioner, here synonymous with the Receiver, has not

requested appropriate relief under that statutory scheme, rendering the relevant

agreements, at most, voidable by the Commissioner. Summary judgment is granted

against any affirmative defenses that rely on the theories I reject in this opinion.

I. BACKGROUND Delaware courts have already described the long and tumultuous history of

these proceedings.2 This opinion only addresses facts essential to the Motion, drawn

from the record to date.

BB&T brought its third-party complaint as successor to Susquehanna Bank.3

Throughout 2012, Susquehanna entered into a series of transactions with IIC; its

controller, Jeffrey Cohen; and other entities controlled by Cohen and related to IIC.

One of those transactions was a $3 million revolving line of credit (the “LOC”). 4

After the parties entered into the LOC, Cohen attempted to change its structure to

place him as borrower and IIC as guarantor. In email correspondence with

2 See, e.g., Cohen v. State ex rel. Stewart, 89 A.3d 65 (Del. 2014); Indem. Ins. Corp., RRG v. Cohen, C.A. No. 8985-VCZ (Del. Ch. Apr. 22, 2019) (ORDER); Matter of Liquidation of Indem. Ins. Corp., RRG, 2018 WL 6431747 (Del. Ch. Dec. 6, 2018). 3 See D.I. 512 ¶ 3. 4 BB&T alleges that Susquehanna relied on a record of IIC’s annual audited financial statements, an independent valuation provided by Cohen, and Cohen’s personal financials before entering into the LOC. Id. at 5-6.

2 Susquehanna, Cohen acknowledged that the point of his ask was to “add capital

without a corresponding liability” to help IIC capture a larger number of “very

profitable accounts that we can write with increased rate levels.” 5 A Susquehanna

representative hesitated, remarking to Cohen that his plan “really comes across the

wrong way in my opinion,” and that Susquehanna’s “preliminary thoughts are that

we would prefer not to do this” without regulatory sign-off.6 Susquehanna held fast

on its position when Cohen suggested the idea a second time in September 2012. 7

By October 2012, Cohen and Susquehanna were discussing a $5 million term

loan (the “Loan”) to either Cohen or RBE Entertainment (“RBE”), an entity that

controlled IIC and was, in turn, controlled by Cohen. The Loan’s purpose, at least

as framed by Cohen and according to BB&T, was to help IIC prepare for an initial

public offering by increasing its ability to write premiums.8 Cohen’s pitch was that

the Loan, payable on demand, would be made to RBE to provide a capital injection

to IIC. IIC would guarantee the Loan. But Susquehanna would hold the cash in a

restricted account in IIC’s name.

5 Answering Br. Ex. 36. 6 Id. 7 Answering Br. Ex. 68. 8 Opening Br. 7.

3 To support the Loan, Cohen and IIC gave Susquehanna a series of audited

financial statements, but Susquehanna also requested an opinion letter from counsel

to Cohen, RBE, and IIC, addressing the Loan’s propriety. The borrowing parties

agreed and furnished an opinion letter stating, among other things:

[N]o consent, approval, authorization, or other action by, or filing with, any governmental authority is required for the execution and delivery by the Company of the [Loan] Documents or, if required, the requisite consent, approval, or authorization has been obtained, the requisite filing has been accomplished, or the requisite action has been taken.9

On December 12, 2012, Susquehanna, RBE, Cohen, IIC, and another Cohen

entity closed on the Loan transaction.10 The Loan was payable on demand, and

guaranteed by IIC as well as by Cohen and one of his entities.11 Although RBE was

technically the borrower, the funds were for IIC’s benefit. Susquehanna held the

proceeds in a collateral account in IIC’s name, and IIC granted Susquehanna a

security interest in those proceeds.12 The agreement establishing that security

interest between Susquehanna and IIC agreed that all funds held in the Loan

9 Answering Br. Ex. 37. 10 Opening Br. Ex. 4 [hereinafter “Loan Agreement”]. 11 Opening Br. Exs. 5-7. 12 Opening Br. Ex. 8.

4 collateral account “shall be under the sole dominion and control of” Susquehanna.13

In short, the funds were not available to IIC to fulfill policyholders’ claims.

In May 2013, the Commissioner initiated this action by petitioning for a

seizure order under the Delaware Uniform Insurance Liquidation Act (“DUILA”).14

Those proceedings progressed to a petition for the entry of a liquidation order in July

2013, followed by a failed attempt at rehabilitating IIC in November 2013.15

Ultimately, in April 2014, the Court entered a Liquidation and Injunction Order with

Bar Date (the “Liquidation Order”), placing IIC into liquidation.16

Under the Liquidation Order, the Commissioner, as Receiver, is tasked with

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