In re Tyco Int’l Ltd., MDL

2004 DNH 155
Procedural entryThis page is a short order in In re Tyco Int’l Ltd., MDL. Read the opinion of the Court — 2004 DNH 090
District Court, D. New Hampshire·Decided October 14, 2004·No. MDL-02-1335-B·Published

Opinion

In re Tyco Int’l Ltd., MDL MDL-02-1335-B 10/14/04

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE

In re Tyco International, Ltd. Multidistrict Litigation (MDL 1335)

MDL DOCKET NO. 02-1335-PB Civil N o . 02-352-PB Derivative Action Opinion No. 2004 DNH 155

MEMORANDUM AND ORDER

Shelly Evans brings this shareholder derivative action on

behalf of nominal defendant Tyco International, Ltd. against all

but one of Tyco’s current directors and several of its former

directors and officers. Asserting claims for equitable fraud,

breach of fiduciary duty, and waste, Evans contends that the

former officers systematically looted the company and made

material false statements concerning its financial condition; the

former directors knowingly, recklessly, or with gross negligence

failed to prevent the looting and misstatements; and the current

directors knowingly, recklessly, or with gross negligence failed to fully disclose the wrongdoing and aggressively pursue the

guilty parties.

Defendants move to dismiss Evans’ complaint on the ground

that she lacks standing to sue on Tyco’s behalf. As I explain in

this Memorandum and Order, the motions to dismiss are governed by

Bermudian law and present challenges to the court’s subject

matter jurisdiction. Because I construe Bermudian law to bar

Evans from suing on Tyco’s behalf, I dismiss her complaint.

I. BACKGROUND FACTS1

Evans paints a picture of “egregious corporate looting” and

“monumental accounting improprieties” at Tyco during the time

that defendant Dennis Kozlowski served as the company’s chief

executive officer. She charges that Kozlowski, defendant Mark

Swartz, Tyco’s former chief financial officer, and Mark Belnick,

the company’s former general counsel, looted the company of

hundreds of millions of dollars in unauthorized and undisclosed

compensation, benefits, and loans. She also claims that these

1 Evans outlines her claims in a 162-page complaint. I provide only a brief sketch of her allegations here and discuss specific allegations later to the extent that they are material to my analysis.

-2- defendants and others affiliated with Tyco made numerous false

public statements about the company’s finances and engaged in

fraudulent accounting practices. She charges that this

misconduct has seriously undermined Tyco’s value and has exposed

it to billions of dollars in potential liabilities as a result of

lawsuits brought against the company by disgruntled shareholders.

Evans also asserts that the board of directors that was in

place during Kozlowski’s tenure was hopelessly compromised by

financial entanglements with the company and its senior

management. As a result, she claims the former board member

defendants knowingly, recklessly, or with gross negligence

permitted Tyco’s senior management to loot the company and create

a false public impression about the company’s financial

condition.

Kozlowski was forced to resign in the summer of 2002 after

he was indicted for allegedly evading approximately $1 million in

New York state sales taxes. Additional indictments against

Kozlowski, Swartz, and Belnick soon followed. On July 2 5 , 2002,

the board chose defendant Edward Breen to serve as Tyco’s new

chief executive officer. Soon thereafter the company began to

-3- appoint new directors. By March 6, 2003, the entire board had

been replaced.

Evans charges that Breen and the other current directors

knowingly, recklessly, or with gross negligence failed to

accurately disclose the full extent of the past misconduct at

Tyco. She alleges that they authorized the expenditure of tens

of millions of dollars for incomplete and misleading outside

investigations that significantly understated the extent of the

misconduct. She claims that Breen and the other directors then

used the results of these investigations to create a misleading

picture of Tyco’s financial condition in order to obtain needed

financing for the company and to preserve the value of their

stock options and other benefits. She also asserts that the

current directors caused Tyco to file lawsuits against Kozlowski,

Swartz, and Belnick to shift responsibility for the past

misconduct from the former board to its former officers and to

minimize public perceptions concerning the extent of the

misconduct. Evans particularly faults the current directors for:

(1) failing to earlier disclose approximately $1.6 billion in

charges that Tyco announced in March and April of 2003; (2)

making misleading statements to shareholders in connection with a

-4- proposal to change Tyco’s place of incorporation from Bermuda to

Delaware; (3) approving the payment of $92 million to maintain

liability insurance for Tyco’s former officers and directors; (4)

failing to timely disclose additional charges that were

eventually required in response to a Securities and Exchange

Commission investigation; and (5) failing to aggressively pursue

claims against former officers and directors other than

Kozlowski, Swartz, and Belnick.

II. CHOICE OF LAW

The parties agree that Evans’ right to sue on Tyco’s behalf

is governed by the law of Bermuda, the place of Tyco’s

incorporation.2 They also agree that because Bermudian law in

this area is undeveloped, courts in Bermuda would look primarily

to English common law to resolve the questions that are now

2 Bermudian law applies because the forum state’s choice of law rules govern this diversity of citizenship case, see Klaxon C o . v . Stentor Elec. Mfg. Co., 313 U.S. 4 8 7 , 496 (1941), and New Hampshire law specifies that a shareholder’s ability to bring a derivative action is determined by using the law of the corporation’s place of incorporation, N.H. Rev. Stat. Ann. § 293- A:7.47 (1999).

-5- before me. 3 I accept these agreements and accordingly evaluate

Evans’ right to sue on Tyco’s behalf under English law as it

would be applied by a Bermudian court.

III. STANDARD OF REVIEW

Under English law, whether Evans is a proper plaintiff to

sue on Tyco’s behalf is viewed as a question of standing. Paul

L . Davies, Gower and Davie’s Principles of Modern Company Law 453

(7th ed. 2003); Elizabeth J. Boros, Minority Shareholders’

Remedies 184 (1995); A.J. Boyle, Minority Shareholders’ Remedies

8 (2002). American courts, in turn, generally view standing as a

component of subject matter jurisdiction. See, e.g., Dubois v .

United States Dep’t of Agric., 102 F.3d 1273, 1280-81 (1st Cir.

1996). Further, most standing challenges are analyzed under Fed.

R. Civ. P. 12(b)(1). See Valentin v . Hosp. Bella Vista, 254 F.3d

358, 362-63 (1st Cir. 2001) (stating that justiciability issues

should be analyzed under Rule 12(b)(1)); United States v . AVX

3 Evans argues that courts in Bermuda are also free to consider the law of other Commonwealth countries when answering unresolved legal issues. I agree and thus look to precedents in other Commonwealth countries to the extent that they are persuasive.

-6- Corp., 962 F.2d 1 0 8 , 114 n.6 (1st Cir. 1992) (leaving issue open

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

In re Tyco Int’l Ltd., MDL, 2004 DNH 155 (D.N.H. 2004).

2004 DNH 155 (In re Tyco Int’l Ltd., MDL) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Maguire v. Commissioner
313 U.S. 1 (Supreme Court, 1941)
Colorado Environmental Coalition v. Wenker
353 F.3d 1221 (Tenth Circuit, 2004)
Valentin-De-Jesus v. United Healthcare
254 F.3d 358 (First Circuit, 2001)
Spooner v. Secretary of Pennsylvania
539 A.2d 1 (Commonwealth Court of Pennsylvania, 1988)
In Re Tyco International, Ltd.
340 F. Supp. 2d 94 (D. New Hampshire, 2004)