In re: Pat McGrath Cosmetics LLC

CourtUnited States Bankruptcy Court, S.D. Florida.
DecidedApril 21, 2026
Docket26-10772
StatusUnknown

This text of In re: Pat McGrath Cosmetics LLC (In re: Pat McGrath Cosmetics LLC) is published on Counsel Stack Legal Research, covering United States Bankruptcy Court, S.D. Florida. primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re: Pat McGrath Cosmetics LLC, (Fla. 2026).

Opinion

Tagged opinion PRR, a Se, 5 x % aie □□ ORDERED in the Southern District of Florida on April 21, 2026.

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Laurel M. Isicoff, Judge United States Bankruptcy Court UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA MIAMI DIVISION www.flsb.uscourts.gov In re: Case No.: 26-10772-BKC-LMI PAT MCGRATH COSMETICS LLC, Chapter 11 Debtor.

MEMORANDUM OPINION ON OPT-OUT THIRD-PARTY RELEASES INCLUDED IN THE DEBTOR’S FIRST AMENDED PLAN OF REORGANIZATION This matter came before the Court to consider confirmation of the First Amended Plan of Reorganization of Pat McGrath Cosmetics LLC Pursuant to Chapter 11 of the Bankruptcy Code (ECF #128) filed on March 10, 2026 by the Debtor, Pat McGrath Cosmetics LLC (the “Debtor”), as modified by Debtor’s Expedited Motion(s) to Modify Plan of Reorganization (ECF ##216, 231) (collectively, as modified, the “Plan”), and final approval of the First Amended Disclosure Statement for Plan of Reorganization of Pat McGrath Cosmetics LLC Pursuant to Chapter 11 of the Bankruptcy Code (ECF #126) (the “Disclosure

Statement”). After a contested confirmation hearing held on April 13, 2026, and continued to April 15 and April 17, 2026 (collectively, the “Confirmation Hearing”), the Court confirmed the Plan. The Court has separately entered an order confirming the Plan (ECF #244) (the “Confirmation Order”).1 This memorandum opinion is entered separately to explain in more detail the Court’s ruling with respect to why the opt-out provisions of the Plan (with some

exceptions) were approved, thereby finding consent for the third-party releases in the Plan.2 Article VIII.C of the Plan, Releases by Holders of Claims and Interests (the “Holder Release”), contains “opt-out third-party releases”. This section provides that a Holder of a Claim or Interest who does not want to be bound by the Holder Release must indicate that such Holder “opts out” of such release. Under the Plan, any Holder that votes for the Plan, that votes to reject the Plan but does not check an “opt-out” box on the ballot, or that does not submit a ballot or an “opt-out” form (provided to all non-voting Holders of Claims and Interests) is deemed to have consented to the Holder Release. This memorandum opinion addresses why and to what extent requiring affirmative opt out of a third-party release constitutes consent.

As the Court ruled in the Confirmation Order, “the Holder Release is appropriate under the circumstances of this Chapter 11 Case and consistent with the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and all other

1 All capitalized terms not defined herein shall have the meanings ascribed to them in the Confirmation Order. 2 This memorandum opinion only addresses the Holder Release. No party objected to the Exculpation Provision of the Plan, the Debtor Release or the Injunction Provision; the basis for approval of those provisions is set forth in the Confirmation Order. applicable laws, rules, and regulations. The mechanism by which Holders of Claims and Existing Equity Interests were allowed to opt out of the Holder Release constituted a consensual release under Federal bankruptcy law because such releases and the opportunity to opt out were conspicuously disclosed in the Confirmation Hearing Notice, the Ballots and the Disclosure Statement, and Holders of Claims and Existing Equity Interests were given due and adequate

notice of their opportunity to opt out of such releases. Thus, such releases are appropriate and consistent with the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and all other applicable laws, rules, and regulations and not prohibited by Harrington v. Purdue Pharma L.P., 603 U.S. 204 (2024). However, as set forth on the record at the Confirmation Hearing, any party who (i) affirmatively voted to reject the Plan, (ii) was in a class that was conclusively deemed to reject the Plan, or (iii) voted to accept the Plan but nevertheless checked the box to opt out, shall not grant the Holder Release.” FACTUAL BACKGROUND The Holder Release provision in Article VIII.C of the Plan provides: C. Releases by Holders of Claims and Interests Notwithstanding anything contained in this Plan to the contrary, and in all respects subject to the DIP Orders and the Restructuring Term Sheet, as of the Effective Date, for good and valuable consideration, each Releasing Party is deemed to have released and discharged each Released Party, Dame Pat McGrath, GDA, in its capacities both as the Prepetition Lender and the DIP Lender, and Keyhaven from any and all Causes of Action, whether known or unknown, including any derivative claims, asserted on behalf of the Debtor, that such Entity would have been legally entitled to assert (whether individually or collectively), based on or relating to, or in any manner arising from, in whole or in part, the Debtor (including management, ownership, or operation thereof), the Debtor’s in- or out-of-court restructuring efforts, the Chapter 11 Case the Disclosure Statement, the Plan, or the Restructuring Transaction, contract, instrument, release, or other Plan Transaction Document, agreement, or document created or entered into in connection with the Disclosure Statement, or the Plan, the filing of the Chapter 11 Case, the pursuit of Confirmation, the pursuit of Consummation, the administration and implementation of the Plan, or the distribution of property under the Plan or any other related agreement, or upon any other related act or omission, transaction, agreement, event, or other occurrence taking place on or before the Effective Date, other than claims or liabilities arising out of or relating to any act or omission of a Released Party to the extent such act or omission constituted actual fraud or gross negligence. Notwithstanding anything to the contrary in the foregoing, the releases set forth above do not release any post-Effective Date obligations of any Person or Entity under the Plan, any Restructuring Transaction, or any document, instrument, or agreement (including those set forth in the Plan Supplement) Reinstated with respect to, or executed to implement the Plan. For the avoidance of doubt, nothing in this Plan shall release, waive or otherwise limit the rights of all Persons and Entities who have held, hold, or may hold direct, independent Claims against any non-Debtor party without such Person or Entity’s consent or deemed consent as provided for in the Plan, Disclosure Statement, any Ballot to vote on the Plan, or order of the Bankruptcy Court.

On March 11, 2026, the Court entered its Order (I) Conditionally Approving Debtor’s Disclosure Statement, (II) Approving the Solicitation and Voting Procedures With Respect To Confirmation of the Proposed Chapter 11 Plan, and (III) Granting Related Relief (ECF #132) (the “Conditional Approval Order”). Attached to the Conditional Approval Order as Exhibit 1-B is the Form of Ballots which contain certain instructions through which a claim or interest holder could elect to opt out of the Holder Release: IF THE PLAN IS CONFIRMED BY THE BANKRUPTCY COURT, IT WILL BE BINDING ON YOU WHETHER OR NOT YOU VOTE. THE VOTING DEADLINE IS APRIL 7, 2026. Item 1. The [Class 3, 4, 5, or 6 Claim or Interest].

Item 2. Vote on Plan. The Holder of the Clam set forth in Item | votes to (please check only one; check neither to abstain): 0 ACCEPT (vote FOR) the Plan Oo REJECT (vote AGAINST) the Plan

IMPORTANT INFORMATION REGARDING CERTAIN RELEASES BY HOLDERS OF CLAIMS: IF YOU VOTE TO ACCEPT THE PLAN, YOU WILL BE DEEMED TO GRANT THE RELEASES FOUND IN ARTICLE VHC OF THE PLAN (REPRODUCED BELOW) REGARDLESS OF WHETHER YOU CHECK THE BOX IN ITEM 3 BELOW.

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