Paramount Global v. State of Rhode Island Office of the General Treasurer, on Behalf of the Employees' Retirement System of Rhode Island

CourtSupreme Court of Delaware
DecidedMarch 25, 2026
Docket129, 2025
StatusPublished

This text of Paramount Global v. State of Rhode Island Office of the General Treasurer, on Behalf of the Employees' Retirement System of Rhode Island (Paramount Global v. State of Rhode Island Office of the General Treasurer, on Behalf of the Employees' Retirement System of Rhode Island) is published on Counsel Stack Legal Research, covering Supreme Court of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Paramount Global v. State of Rhode Island Office of the General Treasurer, on Behalf of the Employees' Retirement System of Rhode Island, (Del. 2026).

Opinion

IN THE SUPREME COURT OF THE STATE OF DELAWARE

PARAMOUNT GLOBAL, § § Defendant Below, § Appellant, § § v. § No. 129, 2025 § STATE OF RHODE ISLAND § Court Below: Court of Chancery OFFICE OF THE GENERAL § of the State of Delaware TREASURER, ON BEHALF OF § THE EMPLOYEES’ RETIREMENT § C.A. No. 2024-0457 SYSTEM OF RHODE ISLAND, § § Plaintiff Below, § Appellee. §

Submitted: November 12, 2025 Decided: March 25, 2026

Before SEITZ, Chief Justice; VALIHURA, TRAYNOR, LEGROW, and GRIFFITHS, Justices, constituting the Court en banc.

Upon appeal from the Court of Chancery. AFFIRMED and REMANDED.

Jon E. Abramczyk, Esquire, D. McKinley Measley, Esquire, Alexandra M. Cumings, Esquire, MORRIS, NICHOLS, ARSHT & TUNNELL LLP, Wilmington, Delaware; Jonathan K. Youngwood, Esquire (argued), Meredith Karp, Esquire, SIMPSON THACHER & BARTLETT LLP, New York, New York for Defendant Below, Appellant Paramount Global.

Corinne Elise Amato, Esquire, Eric J. Juray, Esquire (argued), Stacey A. Greenspan, Esquire, Seth T. Ford, Esquire, PRICKETT, JONES & ELLIOTT, P.A., Wilmington, Delaware; Lee D. Rudy, Esquire, Eric L. Zagar, Esquire, Grant D. Goodhart, Esquire, Michael W. McCutcheon, Esquire, KESSLER TOPAZ MELTZER & CHECK, LLP, Radnor, Pennsylvania for Plaintiff Below, Appellee State of Rhode Island Office of the General Treasurer, on behalf of the Employees’ Retirement System of Rhode Island. TRAYNOR, Justice, for the Majority:

Shari Redstone controlled National Amusements Incorporated. National

Amusements owned a majority of the voting shares of Paramount Global

(“Paramount”). So, Redstone, through her control of National Amusements,

controlled Paramount. In 2023, Redstone considered selling National Amusements.

Newspapers—citing confidential and unnamed sources close to the negotiations—

reported on the various offers that Redstone fielded and how Redstone and

Paramount reacted to and engaged with the interested bidders. Some articles

suggested that Redstone, in her capacity as controller of Paramount, blocked a sale

of Paramount in its entirety in favor of a sale of just National Amusements’

controlling interest in Paramount.

The Employees’ Retirement System of Rhode Island (“Rhode Island”), a

Paramount stockholder, served a demand to inspect books and records under Section

220 of the Delaware General Corporation Law on Paramount. The demand sought

documents related to the developing sale. Paramount rejected this demand,

prompting Rhode Island to file a complaint seeking a court order compelling

inspection. In its complaint, Rhode Island alleged that it had a proper purpose for

its inspection: a credible basis from which the court could infer both the usurpation

of Paramount’s opportunity to sell itself and breaches of fiduciary duties by Redstone

and National Amusements. After service of the demand, but before the books-and-

2 records trial took place, newspapers published additional articles reporting on new

transaction-related developments, and Paramount made SEC filings that partially

confirmed the prior reporting. At trial before a Magistrate in Chancery, the

stockholder sought to introduce, and the Magistrate declined to consider, this post-

demand evidence. In so concluding, the court held that the stockholder was required

to have a credible basis to infer wrongdoing at the time of its demand and thus the

stockholder could rely only on evidence that existed when the demand was made.

The Magistrate’s report found no credible basis to suspect wrongdoing and

recommended entry of judgment for Paramount. Rhode Island took exceptions to

the report.

The Vice Chancellor, after conducting a de novo review of both the facts and

the law, chose not to adopt the Magistrate’s recommendation. After considering the

evidence, including the post-demand evidence and the confidentially sourced news

articles, the court found that Rhode Island had shown by a preponderance of the

evidence that it had a credible basis to infer corporate wrongdoing and was therefore

entitled to the inspection of books and records necessary and sufficient to serve its

purpose. The court ordered the matter remanded to the Magistrate for a hearing on

the scope of production.

Paramount asked the Vice Chancellor to certify two aspects of the court’s

decision for interlocutory appeal to this Court. The Vice Chancellor granted

3 Paramount’s request, and we accepted the appeal. In this opinion, we conclude that

the Vice Chancellor did not err by considering the post-demand evidence and the

confidentially sourced news reports. More detailed background and the reasons for

our decision follow.

I

A

The parties agreed to a trial on a paper record comprising seventy-seven

exhibits from which we summarize the relevant facts.

Paramount Global, a Delaware corporation, owned Paramount Pictures, CBS

Television Network, and other streaming services, cable networks, and media assets.

Paramount’s Class A shares carried voting rights, its Class B shares did not. Shari

Redstone controlled Paramount through her control of National Amusements, Inc.,

which owned a supermajority of Paramount’s voting Class A shares.

In May 2023, Paramount’s board of directors, facing financial pressure, cut

Paramount’s dividend by nearly 80%. At the end of May 2023, a Wall Street Journal

story reported that National Amusements received a $125 million investment, a

much-needed cash infusion allowing it to keep up with loan payments without

having to sell Paramount shares. The article also reported that Paramount’s (now-

reduced) dividend accounted for National Amusements’ main source of revenue and,

correspondingly, Shari Redstone’s main source of personal income. The New York

4 Times reported later that year that National Amusements continued to struggle to

make loan interest payments and might have to consider a sale.

A December 2023 Wall Street Journal story reported that Redstone was

discussing a sale of National Amusements with Amazon, Apple, Netflix, and

Skydance Media. The New York Post reported at the beginning of the following

year that Redstone had put National Amusements up for sale, seeking a 50%

premium for its controlling block of Class A Paramount shares. According to the

New York Post, Redstone sought a quick deal because National Amusements faced

an upcoming $37.5 million interest payment. That same day, the Wall Street Journal

reported that Skydance was preparing an all-cash bid for Paramount and might be

able to pay more than a private equity firm because of expected synergies between

Skydance and Paramount.

On January 31, 2024, the Wall Street Journal reported that entertainment

executive Byron Allen had bid $14.3 billion for Paramount, an offer which included

a 32.75% premium for Class A shares holding voting rights. The price of both share

classes rose. The New York Post reported that Skydance and Redstone were close

to reaching a price for National Amusements and that Paramount’s Board had

formed a special committee to evaluate the various acquisition proposals. A

Paramount press release confirmed the committee’s creation.

5 On February 16, Bloomberg Law reported that, according to “more than a

dozen interviews with people involved in the process” and “[e]xecutives close to the

negotiations[,]” Redstone, after years of refusing to discuss a sale of National

Amusements, had begun to seriously consider the idea.

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Paramount Global v. State of Rhode Island Office of the General Treasurer, on Behalf of the Employees' Retirement System of Rhode Island, Counsel Stack Legal Research, https://law.counselstack.com/opinion/paramount-global-v-state-of-rhode-island-office-of-the-general-treasurer-del-2026.