TS Falcon I, LLC v. Golden Mountain Financial Holdings Corp.

CourtCourt of Chancery of Delaware
DecidedAugust 27, 2024
DocketC.A. No. 2023-1247-LWW
StatusPublished

This text of TS Falcon I, LLC v. Golden Mountain Financial Holdings Corp. (TS Falcon I, LLC v. Golden Mountain Financial Holdings Corp.) is published on Counsel Stack Legal Research, covering Court of Chancery of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
TS Falcon I, LLC v. Golden Mountain Financial Holdings Corp., (Del. Ct. App. 2024).

Opinion

IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE

TS FALCON I, LLC and CHARLES ) KERSHAW, ) ) Plaintiffs, ) ) v. C.A. No. 2023-1247-LWW ) GOLDEN MOUNTAIN FINANCIAL ) HOLDINGS CORP., GOLDEN ) MOUNTAIN FINANCIAL CORP., ) SHIVAN GOVINDAN, WILLIAM D. ) AARON, JR., LEANDER J. FOLEY, ) III, and LAWRENCE BLAKE JONES, ) ) Defendants. )

MEMORANDUM OPINION

Date Submitted: May 20, 2024 Date Decided: August 27, 2024

Michael A. Pittenger, Jacqueline A. Roger, Adriane M. Kappauf & Rebecca Bolinger, POTTER ANDERSON & CORROON LLP, Wilmington, Delaware; Andrew J. Levander & Mauricio A. España, DECHERT LLP, New York, New York; Christopher J. Merken & Julia M. Curley, DECHERT LLP, Philadelphia, Pennsylvania; Counsel for Plaintiffs TS Falcon I, LLC and Charles Kershaw

Travis S. Hunter, Matthew W. Murphy, John M. O’Toole & Mari Boyle, RICHARDS, LAYTON & FINGER, P.A., Wilmington, Delaware; Counsel for Defendants Golden Mountain Financial Holdings Corp., Golden Mountain Financial Corp., Shivan Govindan, William D. Aaron, Jr., Leander J. Foley, III, and Lawrence Blake Jones and Petitioner Shivan Govindan

WILL, Vice Chancellor In this action under 8 Del. C. § 225, the plaintiffs challenge an annual meeting

where stockholders voted on director nominees for two private company boards.

The plaintiffs ask me to invalidate the election results and restore the prior directors.

Although the parties sling a mess of arguments for or against this relief, a trial on a

paper record revealed a tidy outcome.

The defendants set a retroactive record date for the annual meeting—an

undisputed violation of 8 Del. C. § 213(a). They did so intentionally, choosing a

record date just before the plaintiffs gave notice of their intent to exercise an option

to acquire additional stock.

To fix this defect, one of the defendants filed a petition for judicial validation

under 8 Del. C. § 205. I decline to grant it. Equity cannot bless this deliberate

violation of an explicit statutory prohibition.

The plaintiffs are entitled to judgment in their favor. The boards revert to their

pre-election compositions until successor directors are validly elected. The parties’

remaining complaints can be taken up outside of this narrow statutory proceeding.

I. FACTUAL BACKGROUND

Unless otherwise noted, the following facts were stipulated to by the parties

or proven by a preponderance of the evidence at trial.1

1 Joint Pre-trial Stipulation and Order (Dkt. 129) (“PTO”). This decision recites only the facts necessary to resolve the plaintiffs’ claims and the petition for validation. To the extent that conflicting evidence was presented, I have weighed it and made findings of fact 1 A. FNBC’s Restructuring

Golden Mountain Financial Holdings Corp. (“HoldCo”) is a Delaware

corporation with its principal place of business in Colorado.2 HoldCo is a “[l]oss

[c]orporation,” meaning it has substantial tax attributes that can carry over as net

operating losses (NOLs) after an ownership change.3 Its predecessor was First NBC

Bank Holding Co. (“FNBC”), the holding company of a New Orleans-based bank.4

In 2021, FNBC emerged from years of bankruptcy proceedings.5 It was

restructured in a way that allowed it to retain certain tax assets, including the NOLs.6

These tax assets could potentially offset approximately $1 billion of federal

corporate income tax.7

Under Section 382 of the Internal Revenue Code (IRC), the tax assets could

be limited or impaired if HoldCo underwent an ownership change (as defined in the

statute).8 To prevent that outcome and monetize the assets, FNBC would need to

accordingly. Facts drawn from exhibits jointly submitted by the parties at trial are referred to according to the numbers provided on the parties’ joint exhibit list and cited as “JX__” unless otherwise defined. See Joint Ex. List (Dkt. 121). Deposition transcripts are cited as [Name] Dep. __. 2 PTO ¶ 3. 3 JX 286 at 17; JX 190 Ex. B ¶ 9. 4 PTO ¶ 12. 5 Id. 6 PTO ¶ 14; see JX 286 at 17; JX 190 Ex. B ¶ 9. 7 PTO ¶ 15; Govindan Dep. 30-31; Aaron Dep. 21; Jones Dep. 15-16. 8 PTO ¶ 16; see JX 286 at 17; see also 26 U.S.C. § 382. 2 participate in a strategic transaction with an operating business that could use the

assets to offset taxable income.9

B. Falcon’s HoldCo Investment

FNBC sought post-bankruptcy capital through a loan and potential investors.10

In January 2021, plaintiff TS Falcon, I, LLC (“Falcon”) entered into a

Reorganization and Stockholders Agreement (the “Stockholders Agreement”) and a

Revolving Loan and Security Agreement with FNBC as the borrower.11 Falcon is a

Delaware limited liability company with its principal place of business in New

York.12 The Stockholders Agreement reorganized FNBC into three entities: HoldCo

and its wholly owned subsidiaries Golden Mountain Financial Corp. (“OpCo.”), and

GMF Midco, LLC.13

Through the Stockholders Agreement and a related subscription agreement,

Falcon acquired a 35% ownership interest in HoldCo, making it HoldCo’s largest

stockholder. It also gained an option to increase its stake up to 44.9% of HoldCo’s

outstanding stock (the “HoldCo Option”).14 The Stockholders Agreement gave

9 PTO ¶ 16. 10 Id. ¶ 17. 11 Id.; see also JX 2; JX 3. 12 PTO ¶ 1. The plaintiffs in this action are Falcon and its principal Charles Kershaw. For simplicity’s sake, I refer to them collectively as “Falcon.” 13 Id. ¶ 17; see JX 2. 14 PTO ¶¶ 1, 18. 3 Falcon the right to appoint three of the seven members of HoldCo’s Board of

Directors and two of the three members of OpCo’s Board of Directors until April

30, 2023.15 After that two-year period, vacancies on the HoldCo Board would be

filled consistent with HoldCo’s bylaws.16

Falcon appointed plaintiffs Charles Kershaw, Chase Begor, and Daniel

Strauss to the HoldCo Board, and Kershaw and Begor to the OpCo Board.17 The

other HoldCo directors were defendants Shivan Govindan, William D. Aaron, Jr.,

Leander J. Foley, III, and Lawrence Blake Jones (the “Director Defendants”)—all

legacy FNBC directors.18 Govindan was also the third member of OpCo’s Board.19

C. The Potential Halsa Merger

After emerging from bankruptcy, HoldCo explored strategic transactions that

would monetize and protect the tax assets.20 Groundworks Industries Inc. and Halsa

Holdings, LLC were identified as potential transaction partners.21 Halsa is a

15 JX 2 at 20. 16 Id.; see JX 6. 17 PTO ¶¶ 2, 9, 10; Kopewicz Dep. 37. 18 PTO ¶¶ 5-8. 19 Id. ¶ 5. 20 Id. ¶ 28. 21 Id. ¶ 29. 4 California based cannabis company.22 The HoldCo Board and Falcon held opposing

views on the potential transaction.23

In February 2023, HoldCo and Falcon reached a potential governance

agreement in connection with the Halsa transaction.24 On February 18, the HoldCo

Board acted by written consent (the “February Written Consent”) to approve

negotiations with Halsa and Groundworks as well as with Falcon.25 Govindan was

authorized to negotiate letters of intent for the transactions, consistent with a

“Summary of Terms” attached to the February Written Consent.26

The “Summary of Terms” reflected a conceptual framework for the

transactions and governance changes for HoldCo and its subsidiaries.27 If approved

by a majority of stockholders, the HoldCo Board would expand to eight members:

four legacy FNBC directors and four Falcon-selected directors.28 HoldCo would

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Bluebook (online)
TS Falcon I, LLC v. Golden Mountain Financial Holdings Corp., Counsel Stack Legal Research, https://law.counselstack.com/opinion/ts-falcon-i-llc-v-golden-mountain-financial-holdings-corp-delch-2024.