Vida Longevity Fund, L.P. v. Gold

CourtDistrict Court, E.D. New York
DecidedJuly 1, 2025
Docket1:22-cv-06114
StatusUnknown

This text of Vida Longevity Fund, L.P. v. Gold (Vida Longevity Fund, L.P. v. Gold) is published on Counsel Stack Legal Research, covering District Court, E.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Vida Longevity Fund, L.P. v. Gold, (E.D.N.Y. 2025).

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK ----------------------------------------------------------- X WELLS FARGO BANK, N.A., as Securities : Intermediary for Vida Longevity Fund, L.P., : : Plaintiff, : MEMORANDUM DECISION AND : ORDER -against- : : 22-cv-6114 (BMC) THE ESTATE OF CECILE GOLD, : : Defendant. : ----------------------------------------------------------- X

COGAN, District Judge.

This is an action to recover the death benefit proceeds of a life insurance policy that insured the life of Cecile Gold, who passed away in 2022. Vida Longevity Fund, L.P. bought the policy on the life settlement market from a third party in 2017. Both parties, plaintiff Wells Fargo, in its capacity as securities intermediary for Vida, and defendant Estate of Cecile Gold, contend that they are entitled to the proceeds of the policy. This case is before the Court on the parties’ cross-motions for summary judgment. For the reasons that follow, Wells Fargo’s motion for summary judgment is granted; the Estate’s motion is denied. LEGAL STANDARD Rule 56 of the Federal Rules of Civil Procedure provides that summary judgment is warranted where the “movant shows that there is no genuine dispute as to any material fact and the movant is entitled to judgment as a matter of law.” Fed. R. Civ. P. 56(a). The court must view all facts in the light most favorable to the nonmoving party. See Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 255 (1986) (citing Adickes v. S. H. Kress & Co., 398 U.S. 144, 158- 59 (1970)). There is no genuine issue of material fact “where the record taken as a whole could not lead a rational trier of fact to find for the non-moving party.” Lovejoy-Wilson v. NOCO Motor Fuel, Inc., 263 F.3d 208, 212 (2d Cir. 2001) (quoting Matsushita Elec. Indus. Co. v. Zenith Radio Corp., 475 U.S. 574, 587 (1986) (cleaned up)). “Cross-motions for summary judgment do not alter [this] basic standard, but simply require the court to determine whether either of the parties deserves judgment as a matter of law

on facts that are not in dispute.” AFS/IBEX v. AEGIS Managing Agency Ltd., 517 F. Supp. 3d 120, 123 (E.D.N.Y. 2021) (citing Morales v. Quintel Entm’t, Inc., 249 F.3d 115, 121 (2d Cir. 2001)). A court need not grant summary judgment for either party, “[r]ather, each party’s motion must be examined on its own merits, and in each case all reasonable inferences must be drawn against the party whose motion is under consideration.” Morales, 249 F.3d at 121 (citing Schwabenbauer v. Bd. of Educ., 667 F.2d 305, 314 (2d Cir. 1981)). The parties do not dispute that Wisconsin law governs this case, but of course “federal law applies to procedural issues,” including the admissibility of evidence. See Sarkees v. E. I. Dupont De Nemours & Co., 15 F.4th 584, 588 (2d Cir. 2021) (citing Erie R. Co. v. Tompkins, 304 U.S. 64 (1938)); see also Wells Fargo Bank Nat’l Ass’n as Tr. for Holders of Comm 2014-

UBS6 Mortg. Tr. Com. Mortg. Pass-Through Certificates v. 366 Realty LLC, 725 F. Supp. 3d 272, 290 (E.D.N.Y. 2024). UNDISPUTED FACTS A District Court of Delaware case, dealing with a very similar situation to the one at issue here, summarized the relevant facts as follows: [Ms. Gold] learned that she could make money by taking out an unneeded life-insurance policy and then selling it. Rather than pay the premiums out of pocket, she funded them with a loan secured by the policy itself. That loan was administered by a [KBC Bank] company. When the loan came due, [Ms. Gold] sold the policy to another [KBC Bank] company. Because the sale price was more than the amount outstanding on the loan, she made a tidy sum, just as she had hoped. Meanwhile, the [KBC Bank] company turned around and resold [Ms. Gold’s] policy. . . . Est. of Berland by Gilman v. Lavastone Cap. LLC, No. 18-cv-02002, 2022 WL 15023450, at *1 (D. Del. Sept. 28, 2022). Turning to the undisputed facts specific to this case: in 2007, Mark Gold, a life insurance agent and Ms. Gold’s son, recommended that Ms. Gold have an insurance policy taken out on

her life. They would use premium financing, by which lenders loan policyholders money to pay their insurance premiums, instead of the policyholders paying the premiums themselves. Then, for agreeing to have the insurance policy taken out (and, eventually, relinquishing the rights to the policy), Ms. Gold would receive payment. Ms. Gold agreed to this arrangement. Mark put his mother in touch with James Teegarden, a life insurance agent who Mark knew worked with premium financing lenders. Teegarden recommended the lender Timber Creek Financial LLC, and Ms. Gold signed a letter requesting sample loan documents from Timber Creek. Ms. Gold then signed an agreement and declaration of trust creating the Cecile Gold 2007 Insurance Trust (the “Trust”). The initial beneficiaries of the Trust were Ms. Gold’s two children, Mark and Laurie Gold. Mark was also listed as the investment trustee of the Trust, and

a Wisconsin law firm, DeWitt Ross & Stevens S.C., was the administrative trustee. As the investment trustee, Mark had sole and absolute discretion to decide whether to acquire a life insurance policy, as well as the terms and conditions of such policies and loan documents. On the same day the Trust was created, Mark, as investment trustee, signed a letter directing DeWitt Ross, as administrative trustee, to create one or more subsidiary trusts to purchase life insurance policies on the life of Ms. Gold and to arrange for any such policies to be financed through Timber Creek. The letter also directed DeWitt Ross to, inter alia, serve as the sole trustee of any subsidiary trusts that would be created. Less than two weeks later, DeWitt Ross created the Cecile Gold 2007-1 Insurance Trust (the “Sub-Trust”), for which DeWitt Ross was the sole trustee. That same day, the Sub-Trust, through DeWitt Ross, applied for a life insurance policy on Ms. Gold’s life. Ms. Gold then signed yet another agreement, this time with Timber Creek, consenting to

a loan from Timber Creek and assigning it the beneficial interest in the Sub-Trust. The Trust, through DeWitt Ross, also entered into an agreement with Timber Creek, granting it a security interest in the Trust’s personal property, including the beneficial interests of the Sub-Trust, thus including any life insurance policy insuring Ms. Gold’s life, to secure the Trust’s repayment obligation on Timber Creek’s loan. PHL Variable Insurance Company granted DeWitt Ross’ application for a life insurance policy and issued the Sub-Trust a policy on Ms. Gold’s life, which took effect when Timber Creek wired PHL the policy’s first premium payment of $37,630. Mark subsequently signed paperwork refinancing the Timber Creek loan with another lender, Lonsdale LLC. Pursuant to the refinancing, Lonsdale paid $90,000 into the Trust’s bank

account, which was transferred to Ms. Gold.

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Vida Longevity Fund, L.P. v. Gold, Counsel Stack Legal Research, https://law.counselstack.com/opinion/vida-longevity-fund-lp-v-gold-nyed-2025.