Watts Guerra LLC v. Series 1 of Oxford Ins. Co. Nc LLC

2026 NCBC 17
CourtNorth Carolina Business Court
DecidedMarch 3, 2026
Docket25-CVS-23398
StatusPublished
AuthorJulianna Theall Earp

This text of 2026 NCBC 17 (Watts Guerra LLC v. Series 1 of Oxford Ins. Co. Nc LLC) is published on Counsel Stack Legal Research, covering North Carolina Business Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Watts Guerra LLC v. Series 1 of Oxford Ins. Co. Nc LLC, 2026 NCBC 17 (N.C. Super. Ct. 2026).

Opinion

Watts Guerra LLC v. Series 1 of Oxford Ins. Co. NC LLC, 2026 NCBC 17.

STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION WAKE COUNTY 25CV023398-910

WATTS GUERRA LLC,

Plaintiff,

v. ORDER AND OPINION ON DEFENDANT’S MOTION TO SERIES 1 OF OXFORD INSURANCE DISMISS COMPANY NC LLC,

Defendant.

1. THIS MATTER is before the Court on Defendant’s Motion to Dismiss

pursuant to North Carolina Rule of Civil Procedure (Rule(s)) 12(b)(6) (Motion), (ECF

No. 7).

2. The Court, having considered the Motion, the related briefing, and the

arguments of counsel at a hearing on the Motion, concludes for the reasons stated

below that the Motion should be GRANTED in part and DENIED in part.

Parker Poe Adams & Bernstein LLP, by Charles E. Raynal, IV and Cristina C. Stam, and Susman Godfrey, LLP, by Shawn Rabin, Samir Doshi, and Bill Carmody, for Plaintiff Watts Guerra LLC, a Puerto Rico Limited Liability Company.

Tharrington Smith, LLP, by David Noland, and Debevoise & Plimpton LLP, by Susan Reagan Gittes, Ardis Strong, and Jaime Fried, for Defendant Series 1 of Oxford Insurance Company NC LLC, a North Carolina Limited Liability Company.

Earp, Judge.

I. FACTUAL AND PROCEDURAL BACKGROUND

3. The Court does not make findings of fact when ruling on a motion to

dismiss. See Taylor v. Bank of Am., N.A., 382 N.C. 677, 679–80 (2022) (citations omitted). It recites below the factual allegations in the Complaint and its exhibits

that are relevant to the Motion before the Court.

4. Plaintiff Watts Guerra LLC (Watts LLC) is a Puerto Rico limited

liability company with its principal place of business in Puerto Rico. (Compl. ¶¶ 6, 8,

ECF No. 3.) Its sole member is Mikal Watts. (Compl. ¶ 8.)

5. Defendant Series 1 of Oxford Insurance NC LLC (Oxford), a special-

purpose captive insurance company licensed by the state of North Carolina, (Compl.

Ex. 1 § IV.E [Policies], ECF No. 3), is a Delaware LLC with its principal place of

business in North Carolina, (Compl. ¶ 7).

6. In September 2021, Watts LLC invested in mass tort lawsuits brought

by New York law firm Gacovino, Lake & Associates, P.C. that were valued at more

than $340 million (Gacovino Book). (Compl. ¶¶ 1, 12–13.)

7. Watts LLC also paid a total of $7 million to purchase twelve $10 million

insurance policies from Oxford (Policies). 1 (Compl. ¶¶ 2, 4, 14–15.) The insurance

was intended to cover any shortfall between Watts LLC’s $120 million expected

payout from the Gacovino Book and its actual return as of 15 September 2024.

(Compl. ¶¶ 2, 4, 14–15.) Teton Risk Mitigation Solutions LLC reinsured the Policies.

(Compl. ¶ 17.)

8. Watts LLC alleges that in Spring 2024, Teton’s manager, Don Discepolo,

warned Mr. Watts that Oxford would not pay a claim under the Policies because

1 The twelve Policies are identical with respect to the relevant provisions. (See Compl. ¶¶ 13– 16.) Oxford’s parent, Accession Risk Management Group (Accession), was looking to be

acquired. (Compl. ¶ 19.) Around the same time, a credit-rating agency, AM Best,

announced potential financial difficulties at Oxford. (Compl. ¶ 20.) AM Best

attributed the difficulties to Oxford’s shift to insuring “large, financial

guarantee/judgment preservation policies.” (Compl. ¶ 21.)

9. On 15 July 2024, Mr. Watts met with Mr. Discepolo and executives from

Oxford and Accession. (Compl. ¶ 22.) During the meeting, Oxford and Accession

allegedly expressed concern about representations Watts LLC had made to obtain the

Policies. (Compl. ¶ 22.) The specifics of those representations were not identified,

but Mr. Watts thought it clear from the discussion that Oxford did not intend to

uphold its contractual obligations. (Compl. ¶ 22.)

10. Sometime in the summer of 2024, Natalie Logan, a lawyer who worked

for Accession, (Compl. ¶ 25), allegedly told Mr. Watts that Oxford would not pay “any

claim that Watts LLC made and threatened to rescind the Policies altogether.”

(Compl. ¶ 48.)

11. As 15 September 2024 approached, Watts LLC had received only about

$2 million in fees from the Gacovino Book, and Mr. Watts was readying a claim on

the Policies. (Compl. ¶ 23.)

12. On 11 October 2024, Mr. Discepolo reiterated to Mr. Watts that Oxford

would “just deny [any] claim [Watts filed]” because its parent company, Accession,

did not want a large payout to jeopardize its potential sale. (Compl. ¶ 24 (alterations

in original).) 13. Five days later, Mr. Watts again met with Mr. Discepolo, Ms. Logan, the

managing director of Oxford Risk Management Group, and another representative

from Accession. (Compl. ¶ 25.) Watts LLC alleges that they asked Mr. Watts to delay

filing a claim so the parties could look for a third party to purchase Watts LLC’s

interest in the Gacovino Book instead of proceeding with the claims process. (Compl.

¶ 25 (alleging Mr. Watts “was asked to delay filing his claim . . . which Oxford ‘would

have to deny’ ”).)

14. On 19 November 2024, Mr. Discepolo sent Mr. Watts a term sheet from

King Street Capital Management, LP (King Street) with a proposal to purchase Watts

LLC’s Gacovino Book. (Compl. ¶ 26.) However, Watts LLC alleges that Oxford

refused to provide the assurances King Street required to close a deal. (Compl. ¶ 26.)

15. Watts LLC filed a claim on the Policies for approximately $118 million

on 29 November 2024 (First Claim). (Compl. ¶¶ 3, 23, 27.) On 5 December 2024,

Oxford informed Watts LLC that it had received the First Claim and that Oxford Risk

Management would “handle the investigation and adjustment of the Claim.” (Compl.

¶ 27; Compl. Ex. 5 [Claim Acknowledgement], ECF No. 3.)

16. Two weeks later, Oxford requested that Watts LLC submit documents

responsive to a series of requests for information. (Compl. ¶ 28; Compl. Ex. 6 [Doc.

Req. Letter], ECF No. 3.) Watts LLC alleges that the requests far exceed what the

Policies allow. (Compl. ¶ 28; see also Doc. Req. Letter.) 17. The opening page of the Policies provides that “THE COMPANY HAS

THE RIGHT, BUT NOT THE OBLIGATION, TO INVESTIGATE CLAIMS

AGAINST AN INSURED.” 2 (Policies 1.)

18. As part of the “Claims Process,” the Policies impose “Additional Duties”

on Watts LLC once it becomes aware of a “Nonpayment.” (Policies § VI.E.1.)

“Nonpayment” is defined as when “[t]he aggregate Gacovino Net Proceeds collected

by the Insured through the Expiration Date is less than $120,000,000.” (Policies

§ IV.P.) As the insured, Watts LLC was required to

a. preserve all files and documentation of any Loss;

b. complete any claim form(s) reasonably provided by Company and submit the complete form(s) to Company, along with documentation demonstrating evidence of payment and/or loss; [and]

c. afford Company reasonable access to the Insured’s financial records[.]

(Policies § VI.E.1 (emphasis added).) The same section contains this proviso:

d. provided that any such obligation of the Insured hereunder shall, at all times, be subject to the Insured’s legal and ethical obligations and the Insured shall not be required to provide to the Company any information that is privileged or confidential under any applicable disciplinary rules, applicable evidentiary rules or regulations.

(Policies § VI.E.1 (emphasis added).)

2 The Policies refer to Oxford as “Company” and Watts LLC as “Insured.” (See Policies §§ IV.E, K.) 19. The section immediately following Watts LLC’s “Additional Duties”

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2026 NCBC 17, Counsel Stack Legal Research, https://law.counselstack.com/opinion/watts-guerra-llc-v-series-1-of-oxford-ins-co-nc-llc-ncbizct-2026.