Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc., et al. v. Ocean Capital LLC, et al.

CourtDistrict Court, D. Puerto Rico
DecidedFebruary 20, 2026
Docket3:22-cv-01101
StatusUnknown

This text of Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc., et al. v. Ocean Capital LLC, et al. (Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc., et al. v. Ocean Capital LLC, et al.) is published on Counsel Stack Legal Research, covering District Court, D. Puerto Rico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc., et al. v. Ocean Capital LLC, et al., (prd 2026).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF PUERTO RICO

Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc., et al.,

Plaintiffs, Civil No. 22-1101(GMM)

v.

Ocean Capital LLC, et al.,

Defendants.

Ocean Capital LLC,

Counterclaim Plaintiff,

Puerto Rico Residents Tax-Free Fund, Inc., Puerto Rico Residents Tax-Free Fund VI, Inc., and Tax- Free Fund for Puerto Rico Residents, Inc.,

Affected Funds.

OPINION AND ORDER Pending before the Court are Ocean Capital LLC’s Motion to Award Attorneys’ Fees and Costs and the Amendment to Motion to Award Attorneys’ Fees and Costs. (together, “Motion for Attorneys’ Fees”) (Docket Nos. 252, 263). For the reasons explained herein, Ocean Capital LLC’s (“Ocean Capital”) Motion for Attorneys’ Fees is DENIED. I. FACTUAL AND PROCEDURAL BACKGROUND In February 2022, Plaintiffs1, representing nine closed-end mutual funds (collectively, “the Funds”), sued Ocean Capital LLC and several individuals and firms2 (together, “Defendants”) for allegedly committing securities violations. See (Docket No. 1). The Funds alleged that Defendants misled their shareholders by failing to make complete and accurate disclosures, violating Sections 13(d), 14(a), and 20(a) of the Securities and Exchange Act of 1934, 15 U.S.C. § 78a et seq., and other applicable rules of the Securities and Exchange Commission (“SEC”). See Tax-Free Fixed Income Fund for P.R. Residents, Inc. v. Ocean Cap. LLC, 137 F.4th 6, 11 (1st Cir. 2025); (Docket No. 246). In its core, this case relates to “a dispute over the sufficiency and accuracy of Defendants[’] disclosures and proxy materials. Ocean Cap., LLC, 137 F.4th at 12. In summer 2021, Ocean Capital began to nominate new directors to the Funds’ boards to be elected by stockholders. (Docket No.

1 Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc. (“Fund I”); Tax- Free Fixed Income Fund II for Puerto Rico Residents, Inc. (“Fund II”); Tax-Free Fixed Income Fund III for Puerto Rico Residents, Inc. (“Fund III”); Tax-Free Fixed Income Fund IV for Puerto Rico Residents, Inc. (“Fund IV”); Tax-Free Fixed Income Fund V for Puerto Rico Residents, Inc. (“Fund V”); Puerto Rico Residents Tax-Free Fund, Inc. (“PRRTFF I”); Puerto Rico Residents Tax-Free Fund IV, Inc. (“PRRTFF IV”); Puerto Rico Residents Tax-Free Fund VI, Inc. (“PRRTFF VI”); and Tax-Free Fund for Puerto Rico Residents (“TFF I”). 2 Ocean Capital; William H. Hawk; José R. Izquierdo II; Brent D. Rosenthal; Roxana Cruz-Rivera; Ethan Danial; Mojdeh L. Khaghan; PRCE Management LLC; Benjamin T. Eiler; Vasileios A. Sfyris; Francisco Gonzalez; Gustavo Nevarez Torres; Alejandro Acosta Rivera; Honne II, LP; Meir Hurwitz; Mario J. Montalvo; Jose M. Perez-Gutierrez; RAD Investments, LLC; Sanzam Investments LLC; Juan E. Soto Alvarado; Sandra Calderon; The Estate of Jose Hidalgo; and Avraham Zeines. 252 at 8). From there, stockholders elected numerous Ocean Capital nominees and passed Ocean Capital proposals. (Id. at 8-9). Stockholders overwhelmingly favored these proposals, generally by margins larger than the director votes. (Id. at 10). However, the

elected directors were not sat, and the proposals were not recognized. (Id. at 10). In the midst of this, the Funds filed their Complaint on February 28, 2022, subsequently filing the First Amended Complaint for Violations of the Federal Securities Laws on January 5, 2023. (Docket Nos. 1, 111). At this point, the Funds refused to acknowledge these elections, due to this instant case. (Docket No. 252 at 6). Consequently, Ocean Capital filed Ocean Capital LLC’s Answer and Counterclaims to Plaintiffs’ First Amended Complaint and asserted claims under Article 7.15 of the Puerto Rico General Corporations Law, 14 P.R. Laws Ann. § 3655 (“Section 3655”),

against PRRTFF I and PRRTFF VI (“counterclaims”). (Docket No. 121). Ocean Capital also (1) moved to dismiss the Funds’ claims (and later for judgment on the pleadings) (Docket Nos. 122-24), and (2) sought injunctive relief to require the Funds to seat the elected directors immediately. (Docket No. 169). These motions were referred to U.S. Magistrate Judge Giselle López-Soler (“Magistrate Judge López-Soler”). See (Docket Nos. 170, 205). On August 10, 2023, Magistrate Judge López-Soler issued a Report and Recommendation proposing that Defendants’ motions for judgment on the pleadings and to dismiss be granted. (Docket No. 187). On September 8, 2023, the Court adopted the Report and Recommendation in its entirety. (Docket No. 195). The Funds then moved for a stay of the proceedings on the counterclaims on

September 22, 2023, (Docket No. 202), which was also referred to Magistrate Judge López-Soler. (Docket No. 205). After adopting in part Magistrate Judge López-Soler’s Report and Recommendation at Docket No. 218, the Court denied the Funds’ request to stay the proceedings and granted the Defendants’ requested relief on their counterclaims by issuing an injunction ordering the Funds to seat the victorious nominees for the Board of Directors of PRRTFF I, PRRTFF VI, and TFF I. (Docket No. 236). Judgment was issued on July 12, 2024. (Docket No. 238). Thereafter, the Funds continued to refuse to seat the Ocean Capital nominees and sought a stay of this Court’s judgment pending

their appeal. (Docket No. 252 at 12). The First Circuit granted an administrative stay on July 17, 2024. (Id.). On May 12, 2025, the First Circuit issued a decision affirming both the dismissal of the Funds’ claims and the injunction ordering the Funds to seat the Defendants’ nominees as members of the board of directors of those funds. Ocean Cap. LLC, 137 F.4th at 24; (Docket No. 246). The Funds then appointed the Ocean Capital nominees. (Docket No. 252 at 12-13). On July 8, 2025, Ocean Capital filed Ocean Capital LLC’s Motion to Award Attorneys’ Fees and Costs (“Motion”), seeking $5,790,575.00 under the corporate benefit doctrine. (Id.). According to Ocean Capital, “[w]ithout Ocean Capital’s efforts

over the last 39 months to require the Funds to honor the votes of their stockholders, the stockholders’ chosen directors would not have been seated, and the multiple proposals that the Funds’ stockholders endorsed and adopted would not have been implemented.” (Id. at 7). Ocean Capital alleges that Plaintiffs cited the “mere pendency” of their suit before this Court to unilaterally refuse to honor the election results and this forced them to engage in a litigation for three years and a half that required the filing of numerous motions and briefings. (Id. at 10- 11). In consequence, Ocean Capital argues that, under the

corporate benefit doctrine, they are entitled to attorneys’ fees and costs because the litigation vindicated the stockholders’ voting rights. (Id. at 13). Despite being unable to locate a Puerto Rico case on the doctrine, Ocean Capital asserts that this Court can adopt this doctrine since Puerto Rico often “looks to Delaware law for guidance” because the “Puerto Rico law of Corporations is modeled after the Delaware Law of Corporations” (Id.) (citing Rishell v. Med. Card Sys., Inc., 982 F. Supp. 2d 142, 150 (D.P.R. 2013). Using Delaware’s test for the doctrine, Ocean Capital argues that their lawsuit conferred substantial benefits to the Funds’ stockholders, since the ability to vote for the directors the shareholder wants to oversee is a fundamental governance right.

(Id. at 13-14).

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Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc., et al. v. Ocean Capital LLC, et al., Counsel Stack Legal Research, https://law.counselstack.com/opinion/tax-free-fixed-income-fund-for-puerto-rico-residents-inc-et-al-v-ocean-prd-2026.