SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION v. DECO TOWERS ASSOCIATES LLC; ALEX SCHWARTZ; NEW YORK CITY DEPARTMENT OF FINANCE; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE; FAIRFAX ASSOCIATES INC.; NEW YORK CITY OFFICE OF ADMINISTRATIVE TRIALS AND HEARINGS f/k/a NEW YORK CITY ENVIRONMENTAL CONTROL BOARD; ACON CONSTRUCTION/REN CORP; LIBERTY ELEVATOR CORPORATION; ARCHSTONE BUILDERS LLC; H&L IRONWORKS CORP.; ELECTROTECH SERVICE EQUIPMENT; NUWAY HEATING COOLING INC.; SAFETY AND QUALITY PLUS INC.; FINEST WINDOW INC.; MC ELECTRICAL NY INC.; METRO R SERVICES INC.; METAL ROOF SUPPLIES INC.; ROSENWACH TANK CO LLC; COHEN, WEISS, AND SIMON n/k/a COHEN, WEISS AND SIMON LLP; MEDRITE MIDTOWN WEST LLC; NEW YORK CITY DEPARTMENT OF TRANSPORTATION; and JOHN DOE NO. 1 THROUGH JOHN DOE NO. 100

CourtDistrict Court, S.D. New York
DecidedFebruary 18, 2026
Docket1:25-cv-02121
StatusUnknown

This text of SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION v. DECO TOWERS ASSOCIATES LLC; ALEX SCHWARTZ; NEW YORK CITY DEPARTMENT OF FINANCE; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE; FAIRFAX ASSOCIATES INC.; NEW YORK CITY OFFICE OF ADMINISTRATIVE TRIALS AND HEARINGS f/k/a NEW YORK CITY ENVIRONMENTAL CONTROL BOARD; ACON CONSTRUCTION/REN CORP; LIBERTY ELEVATOR CORPORATION; ARCHSTONE BUILDERS LLC; H&L IRONWORKS CORP.; ELECTROTECH SERVICE EQUIPMENT; NUWAY HEATING COOLING INC.; SAFETY AND QUALITY PLUS INC.; FINEST WINDOW INC.; MC ELECTRICAL NY INC.; METRO R SERVICES INC.; METAL ROOF SUPPLIES INC.; ROSENWACH TANK CO LLC; COHEN, WEISS, AND SIMON n/k/a COHEN, WEISS AND SIMON LLP; MEDRITE MIDTOWN WEST LLC; NEW YORK CITY DEPARTMENT OF TRANSPORTATION; and JOHN DOE NO. 1 THROUGH JOHN DOE NO. 100 (SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION v. DECO TOWERS ASSOCIATES LLC; ALEX SCHWARTZ; NEW YORK CITY DEPARTMENT OF FINANCE; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE; FAIRFAX ASSOCIATES INC.; NEW YORK CITY OFFICE OF ADMINISTRATIVE TRIALS AND HEARINGS f/k/a NEW YORK CITY ENVIRONMENTAL CONTROL BOARD; ACON CONSTRUCTION/REN CORP; LIBERTY ELEVATOR CORPORATION; ARCHSTONE BUILDERS LLC; H&L IRONWORKS CORP.; ELECTROTECH SERVICE EQUIPMENT; NUWAY HEATING COOLING INC.; SAFETY AND QUALITY PLUS INC.; FINEST WINDOW INC.; MC ELECTRICAL NY INC.; METRO R SERVICES INC.; METAL ROOF SUPPLIES INC.; ROSENWACH TANK CO LLC; COHEN, WEISS, AND SIMON n/k/a COHEN, WEISS AND SIMON LLP; MEDRITE MIDTOWN WEST LLC; NEW YORK CITY DEPARTMENT OF TRANSPORTATION; and JOHN DOE NO. 1 THROUGH JOHN DOE NO. 100) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION v. DECO TOWERS ASSOCIATES LLC; ALEX SCHWARTZ; NEW YORK CITY DEPARTMENT OF FINANCE; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE; FAIRFAX ASSOCIATES INC.; NEW YORK CITY OFFICE OF ADMINISTRATIVE TRIALS AND HEARINGS f/k/a NEW YORK CITY ENVIRONMENTAL CONTROL BOARD; ACON CONSTRUCTION/REN CORP; LIBERTY ELEVATOR CORPORATION; ARCHSTONE BUILDERS LLC; H&L IRONWORKS CORP.; ELECTROTECH SERVICE EQUIPMENT; NUWAY HEATING COOLING INC.; SAFETY AND QUALITY PLUS INC.; FINEST WINDOW INC.; MC ELECTRICAL NY INC.; METRO R SERVICES INC.; METAL ROOF SUPPLIES INC.; ROSENWACH TANK CO LLC; COHEN, WEISS, AND SIMON n/k/a COHEN, WEISS AND SIMON LLP; MEDRITE MIDTOWN WEST LLC; NEW YORK CITY DEPARTMENT OF TRANSPORTATION; and JOHN DOE NO. 1 THROUGH JOHN DOE NO. 100, (S.D.N.Y. 2026).

Opinion

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION, Plaintiffs, -v.- DECO TOWERS ASSOCIATES LLC; ALEX SCHWARTZ; NEW YORK CITY DEPARTMENT OF 25 Civ. 2121 (KPF) FINANCE; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE; FAIRFAX ASSOCIATES INC.; NEW YORK CITY OFFICE OF ADMINISTRATIVE TRIALS AND HEARINGS f/k/a NEW YORK CITY ENVIRONMENTAL CONTROL BOARD; ACON CONSTRUCTION/REN CORP; LIBERTY ELEVATOR CORPORATION; ARCHSTONE BUILDERS LLC; H&L IRONWORKS CORP.; ELECTROTECH SERVICE EQUIPMENT; NUWAY HEATING COOLING INC.; SAFETY AND QUALITY PLUS INC.; FINEST WINDOW INC.; MC ELECTRICAL NY INC.; METRO R SERVICES INC.; OPINION AND ORDER METAL ROOF SUPPLIES INC.; ROSENWACH TANK CO LLC; COHEN, WEISS, AND SIMON n/k/a COHEN, WEISS AND SIMON LLP; MEDRITE MIDTOWN WEST LLC; NEW YORK CITY DEPARTMENT OF TRANSPORTATION; and JOHN DOE NO. 1 THROUGH JOHN DOE NO. 100, Defendants. SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION, Plaintiffs, -v.- 25 Civ. 2129 (KPF) DECO TOWERS ASSOCIATES LLC, SHLOMO WYLER, and ROZZI BUSINESS INC., Defendants. KATHERINE POLK FAILLA, District Judge: These related cases arise from state court actions brought by SIG CRE 2023 Venture LLC (“SIG CRE”) against Deco Towers Associates LLC (“Deco”), Alex Schwartz (together with Deco, the “Deco Defendants”), and Deco’s

guarantors and other interested parties (collectively, “Defendants”) to foreclose on mortgages, enforce loan agreements, and seek judgments concerning the original McGraw-Hill Building at 330 West 42nd Street and its surrounding premises in Manhattan (the “Property and Premises”). The Federal Deposit Insurance Corporation (the “FDIC”) successfully moved to intervene in both state court actions and then promptly removed them to this Court, invoking the FDIC’s removal authority under 12 U.S.C. § 1819(b)(2). Before the Court now are the Deco Defendants’ motions to remand the cases to the Supreme

Court of the State of New York. For the reasons set forth below, the Court denies both motions. BACKGROUND1 A. Factual Background The FDIC is a federal agency formed during the Great Depression to insure bank deposits and restore confidence in the nation’s banking system.

1 This Opinion draws its facts from the Deco Defendants’ Notice of Removal in each case (“2121 NOR” (Case No. 25 Civ. 2121, Dkt. #1); “2129 NOR” (Case No. 25 Civ. 2129, Dkt. #1)), Plaintiffs’ state court complaint in Case No. 25 Civ. 2121 (“Foreclosure Compl.” (Dkt. #4-1 at 5-39)), and Plaintiffs’ state court motion for summary judgment in lieu of a complaint in Case No. 25 Civ. 2129, specifically Yihuan Zhang’s affidavit in support of the motion for summary judgment (“Promissory Note Compl.” (Dkt. #4-1 at 12-22)). The Court treats the facts in Plaintiffs’ state court pleadings as true for purposes of these motions to remand. See Fed. Ins. Co. v. Tyco Int’l Ltd., 422 F. Supp. 2d 357, 391 (S.D.N.Y. 2006) (“[On] a motion to remand, the district court accepts as true all relevant allegations contained in the complaint and construes all factual ambiguities in favor of the plaintiff.” (quoting Jamison v. Purdue Pharma Co., 251 F. Supp. 2d 1315, 1318 (S.D. Miss. 2003))). Where appropriate and relevant, the Court also refers to: (i) other filings See 12 U.S.C. §§ 1811, 1819. Among its many duties, the FDIC serves as a regulator for certain state-chartered banks, including Signature Bank in New York. See id. §§ 1817(a), 1819, 1820(b). In 2023, the New York State

Department of Financial Services closed Signature Bank and appointed the FDIC as its receiver. (Foreclosure Compl. ¶¶ 12, 59). From approximately 2019 to 2022, Signature Bank made mortgage and other loans to Deco for its development of the Property and Premises. (Foreclosure Compl. ¶¶ 46-58; Promissory Note Compl. ¶¶ 10-12). Shortly thereafter, Deco defaulted on those obligations. (Foreclosure Compl. ¶¶ 74-

in the state court actions (Case No. 25 Civ. 2121, Dkt. #4-7; Case No. 25 Civ. 2129, Dkt. #4-5); (ii) the Declaration of Henry J. Bergman in support of the Deco Defendants’ motion to remand in Case No. 25 Civ. 2121 (“Bergman 2121 Decl.” (Dkt. #23)) and the exhibits attached thereto (“Bergman 2121 Decl., Ex. [ ]”); (iii) the Declaration of Henry J. Bergman in support of Deco’s motion to remand in Case No. 25 Civ. 2129 (“Bergman 2129 Decl.” (Dkt. #14)) and the exhibits attached thereto (“Bergman 2129 Decl., Ex. [ ]”); and (iv) the transcript of the April 16, 2025 initial pretrial conference (“IPTC Tr.” (Case No. 25 Civ. 2121, Dkt. #30)). See UBS Sec. LLC v. Dondero, 705 F. Supp. 3d 156, 160 n.2 (S.D.N.Y. 2023) (determining that courts may consider “material outside of the pleadings” on a motion to remand (citing United Food & Com. Workers Union, Loc. 919, AFL-CIO v. CenterMark Props. Meriden Square, Inc., 30 F.3d 298, 305 (2d Cir. 1994))); accord Romano v. Kazacos, 609 F.3d 512, 520 (2d Cir. 2010). For ease of reference, the Court refers to the Deco Defendants’ memorandum of law in support of their motion to remand in Case No. 25 Civ. 2121 as “Def. 2121 Br.” (Dkt. #22); to Deco’s memorandum of law in support of its motion to remand in Case No. 25 Civ. 2129 as “Def. 2129 Br.” (Dkt. #13); to the FDIC’s memorandum of law in opposition to the Deco Defendants’ motions to remand in both cases as “FDIC Opp.” (Case No. 25 Civ. 2121, Dkt. #32; Case No. 25 Civ. 2129, Dkt. #17); to the Deco Defendants’ reply memorandum of law in Case No. 25 Civ. 2121 as “Def. 2121 Reply” (Dkt. #36); and to Deco’s reply memorandum of law in Case No. 25 Civ. 2129 as “Def. 2129 Reply” (Dkt. #20). The Court notes that the Deco Defendants’ briefs in both cases are identical except for their description of the facts and procedural history of the respective state court actions. For efficiency’s sake, the Court cites primarily to the Deco Defendants’ briefing in Case No. 25 Civ. 2121 throughout this Opinion except where the relevant facts and procedural history differ. In addition, the Court notes that Defendant Fairfax Associates Inc. filed a separate memorandum of law in support of the Deco Defendants’ motion to remand in Case No. 25 Civ. 2121 (“Fairfax Br.” (Dkt. #34)), and that Defendants Shlomo Wyler and Rozzi Business Inc. filed a separate memorandum of law in support of Deco’s motion to remand in Case No. 25 Civ. 2129 (“Wyler & Rozzi Br.” (Dkt. #19)). 136; Promissory Note Compl. ¶¶ 19-21). As Signature Bank’s receiver, the FDIC came into possession of those assets. (See Foreclosure Compl. ¶ 60). Then, in 2023 and 2024, the FDIC transferred the assets via assignment to SIG

CRE, a Delaware limited liability company that is partially owned by the FDIC. (Id. ¶¶ 1-2, 59-73; Promissory Note Compl. ¶¶ 13-15; IPTC Tr. 11, 16). B. Procedural Background In July 2024, SIG CRE brought the two underlying actions against Deco, its guarantors, and various interested parties in the Supreme Court of the State of New York. (See generally Foreclosure Compl.; Promissory Note Compl.). In the state court action that was removed as Case No. 25 Civ. 2121 (the “Foreclosure Action”), SIG CRE sought to foreclose on several mortgages on

the Property and Premises (Foreclosure Compl. ¶ 1); and in the state court action that was removed as Case No. 25 Civ. 2129 (the “Promissory Note Action”), SIG CRE filed a motion for summary judgment in lieu of a complaint to enforce a promissory note (Promissory Note Compl ¶ 36).

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SIG CRE 2023 VENTURE LLC and FEDERAL DEPOSIT INSURANCE CORPORATION v. DECO TOWERS ASSOCIATES LLC; ALEX SCHWARTZ; NEW YORK CITY DEPARTMENT OF FINANCE; NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE; FAIRFAX ASSOCIATES INC.; NEW YORK CITY OFFICE OF ADMINISTRATIVE TRIALS AND HEARINGS f/k/a NEW YORK CITY ENVIRONMENTAL CONTROL BOARD; ACON CONSTRUCTION/REN CORP; LIBERTY ELEVATOR CORPORATION; ARCHSTONE BUILDERS LLC; H&L IRONWORKS CORP.; ELECTROTECH SERVICE EQUIPMENT; NUWAY HEATING COOLING INC.; SAFETY AND QUALITY PLUS INC.; FINEST WINDOW INC.; MC ELECTRICAL NY INC.; METRO R SERVICES INC.; METAL ROOF SUPPLIES INC.; ROSENWACH TANK CO LLC; COHEN, WEISS, AND SIMON n/k/a COHEN, WEISS AND SIMON LLP; MEDRITE MIDTOWN WEST LLC; NEW YORK CITY DEPARTMENT OF TRANSPORTATION; and JOHN DOE NO. 1 THROUGH JOHN DOE NO. 100, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sig-cre-2023-venture-llc-and-federal-deposit-insurance-corporation-v-deco-nysd-2026.