Yearly Archives: 2018

Clarifying MFW’s ab initio Condition

Roger Cooper and Rishi Zutshi are partners and Vanessa Richardson is an associate at Cleary Gottlieb Steen & Hamilton LLP. This post is based on their Cleary memorandum and is part of the Delaware law series; links to other posts in the series are available here. Related research from the Program on Corporate Governance includes Independent Directors and Controlling Shareholders by Lucian Bebchuk and Assaf Hamdani (discussed on the Forum here); Adverse Selection and Gains to Controllers in Corporate Freezeouts by Lucian Bebchuk and Marcel Kahan; and The Effect of Delaware Doctrine on Freezeout Structure and Outcomes: Evidence on the Unified Approach by Fernan Restrepo and Guhan Subramanian (discussed on the Forum here).

The Delaware Supreme Court has clarified that controlling stockholder take-private transactions will be reviewed under the business judgment rule, rather than the less deferential entire fairness standard, if the controlling stockholder self-disables by committing to special committee and majority-of-the-minority approval before “economic negotiations” take place, even if the controlling stockholder fails to do so in its initial written offer. See Flood v. Synutra Int’l, Inc., No. 101, 2018 (Del. Oct. 9, 2018). [1]

The Delaware Supreme Court first announced in Kahn v. M&F Worldwide Corp., 88 A.3d 635 (Del. 2014) (“MFW”) that business judgment review applies to a merger proposed by a controlling stockholder conditioned “ab initio” on two procedural protections: (1) the approval of an independent, adequately empowered Special Committee that fulfills its duty of care; and (2) the uncoerced, informed vote of a majority of the minority stockholders. [2] Since then, several Delaware cases have involved questions about whether the MFW conditions were in place “ab initio.” [3] In Synutra, the Delaware Supreme Court provided further significant guidance on the meaning of the “ab initio” requirement.

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Petition to NYSE on Multiclass Sunset Provisions

Ken Bertsch is Executive Director, Amy Borrus is Deputy Director, and Jeff Mahoney is General Counsel at the Council of Institutional Investors (CII). This post is based on a petition from CII to the New York Stock Exchange (NYSE) by Mr. Bertsch, Ms. Borrus, Mr. Mahoney, and Glenn Davis. A similar petition was also submitted to Nasdaq. Related research from the Program on Corporate Governance includes The Untenable Case for Perpetual Dual-Class Stock (discussed on the Forum here), and The Perils of Small-Minority Controllers (discussed on the Forum here), both by Lucian Bebchuk and Kobi Kastiel.

We are writing on behalf of the Council of Institutional Investors (CII) to petition the New York Stock Exchange to amend its listing standards to require the following on a forward-looking basis for companies going public that seek to list with multi-class common stock structures with differential voting rights: [1]

The company’s certificate of incorporation or equivalent document must specify provisions requiring the share structure to convert automatically to one-share, one-vote no more than seven years after IPO date, subject to extension by additional terms of no more than seven years each, by vote of a majority of outstanding shares of each share class, voting separately, on a one-share, one-vote basis.

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Comment Letter in Advance of SEC Staff Roundtable on the Proxy Process

Bernard S. Sharfman is the Chairman of the Main Street Investors Coalition Advisory Council. This post is based on a recent letter from Mr. Sharfman to the the U.S. Securities and Exchange Commission. The opinions expressed here are the author’s and do not represent the official position of the Coalition or any other organization that he is affiliated with.

This submission is in response to Chairman Clayton’s July 30 press release announcing a staff roundtable on the proxy process and calling for submissions from interested parties. It refers in particular to proxy advisory firms and is distinguished from my October 8, 2018 comment letter that focused on additional disclosures by investment advisers to mutual funds. Specifically, this submission requests the Securities and Exchange Commission (“SEC” or “Commission”) to modify its rules, policies and guidelines to the extent that:

  • When making a voting recommendation, the proxy advisor should be held to the standard of an information trader. If a proxy advisor cannot attest to the use of that standard when generating a voting recommendation, then the proxy advisor must abstain from making that recommendation to its clients. Making a recommendation that does not meet this standard would be a breach of a proxy advisor’s fiduciary duty under the Advisers Act.
  • The SEC, as well as the Department of Labor (“DOL”), should clarify that an institutional investor, as an alternative to using the voting recommendations of a proxy advisor, can meet its fiduciary voting duties by utilizing the voting recommendations provided by the board of directors.
  • Consistent with the prior recommendation and assuming that technical issues can be overcome, retail investors who invest in voting stock indirectly through the use of investment advisers and beneficiaries of public pension funds should have the option of transmitting voting instructions to their institutional investor informing it that their pro rata investment in voting stock must be voted in conformity with the voting recommendations of the board of directors of each company held in portfolio.

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Weekly Roundup: October 26-November 1, 2018


More from:

This roundup contains a collection of the posts published on the Forum during the week of October 26–November 1, 2018.

Effective Board Evaluation


2018 CPA-Zicklin Index



CEO and Executive Compensation Practices: 2018 Edition


2018 Canadian Proxy Season Review


Amended NASDAQ Rules for Shareholder Approval






New Ruling on the Fujifilm-Xerox Transaction


The ISS Equity Plan Scorecard



Materiality and Efforts Qualifiers—Some Distinctions, Some Without Differences


A Fully Operational Token Platform



Leveling the Hunting Field

Leveling the Hunting Field

Lizanne Thomas is partner at Jones Day. This post is based on a Jones Day memorandum by Ms. Thomas. Related research from the Program on Corporate Governance includes Pre-Disclosure Accumulations by Activist Investors: Evidence and Policy by Lucian Bebchuk, Alon Brav, Robert J. Jackson Jr., and Wei Jiang, and The Law and Economics of Blockholder Disclosure by Lucian Bebchuk and Robert J. Jackson Jr. (discussed on the Forum here).

Like any predator, a wolf must carefully time its strike when pursuing prey. Certain species of shareholder activists operate under a similar imperative. Flawed disclosure rules in the United States give them an unfair advantage.

A few years ago, hedge fund Pershing Square—which popped up on Oct. 9 with a 1.1 percent stake in coffee company Starbucks—went after retailer J.C. Penney. Along with its ally Vornado Realty, Pershing accumulated 11.6 million shares in August 2010, putting the fund just below a 5 percent effective ownership stake. That is the threshold that requires mandatory reporting to the Securities and Exchange Commission. Once crossed, the buyer must publicly disclose its stake within a leisurely 10-day window.

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Do an Insider’s Wealth and Income Matter in the Decision to Engage in Insider Trading?

Juha-Pekka Kallunki is Professor at the Oulu Business School at the University of Oulu and Visiting Professor at Stockholm School of Economics and the Aalto University School of Business. This post is based on an article recently published in the Journal of Financial Economics, authored by Professor Kallunki; Jenni Kallunki, Oulu Business School at the University of Oulu; Henrik Nilsson, Professor at Stockholm School of Economics; and Mikko Puhakka, Professor at the Oulu Business School at the University of Oulu. Related research from the Program on Corporate Governance includes Insider Trading Via the Corporation by Jesse Fried (discussed on the Forum here).

A body of literature shows that corporate insiders’ trades predict future abnormal returns, suggesting that insiders generally exploit their information advantage about firm prospects to make trading decisions (e.g., Seyhun, 1986; Lakonishok and Lee, 2001; and Cohen et al., 2012). However, the abnormal returns that insiders have been reported to earn are, on average, surprisingly small to justify them engaging in informed trading, given the potential costs involved. In particular, the general public and regulatory authorities monitor insiders’ trading and impose costs on insiders when trading is perceived to be opportunistic and self-serving. These costs comprise both the potential reputational losses imposed by outside investors and the media and the potential legal sanctions taken by the regulator.

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A Fully Operational Token Platform

Robert Rosenblum is partner and Amy Caiazza is an associate at Wilson Sonsini Goodrich & Rosati. This post is based on a Wilson Sonsini memorandum by Mr. Rosenblum, Ms. Caiazza, Julie KrosnickiAaron FriedmanTyler Kirk, and Ajani Husbands.

Too often, token issuers have been asking the wrong legal and regulatory questions, and sadly, they have too often been receiving bad answers to those questions. In the frothy environment for tokens that (may have) recently cooled off, questions that token issuers often asked were, “How quickly can I do my token offering?”, or sometimes, “How quickly can I do a legally compliant token offering?” The question that token issuers should have been asking, we believe, is, “How do I finance and deploy a fully operational and legally compliant token platform as quickly and efficiently as possible?” That is the question we will try to answer in this post.

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Materiality and Efforts Qualifiers—Some Distinctions, Some Without Differences

Daniel E. Wolf and Eric L. Schiele are partners at Kirkland & Ellis LLP. This post is based on a Kirkland & Ellis publication by Mr. Wolf and Mr. Schiele, and is part of the Delaware law series; links to other posts in the series are available here. Related research from the Program on Corporate Governance includes M&A Contracts: Purposes, Types, Regulation, and Patterns of Practice and Allocating Risk Through Contract: Evidence from M&A and Policy Implications (discussed on the Forum here), both by John C. Coates, IV.

Much deserved attention has been paid to the first finding of a “material adverse change” (MAC) by a Delaware court in the recent Akorn decision. Of perhaps equal practical importance to dealmakers is the court’s guidance on a question that has long occupied draftspersons—whether or not there is, and the extent of, any legal difference between the many shades of qualifiers used in deal agreements on two key terms: materiality modifiers and efforts covenants. Building on earlier Delaware decisions, the court reached a clear split decision on this question.

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Cracking the Corwin Conundrum and Other Mysteries Regarding Shareholder Approval of Mergers and Acquisitions

Franklin Gevurtz is Distinguished Professor of Law at the University of the Pacific McGeorge School of Law. This post is based on a recent paper authored by Professor Gevurtz, and is part of the Delaware law series; links to other posts in the series are available here.

Corporate mergers and acquisitions are big business and so is the constant stream of litigation challenging board decisions to enter such transactions. Plaintiffs cast these actions as a contest between victimized shareholders and faithless directors. Yet, merging or selling a corporation normally requires approval by the shareholders, who rarely vote down the deal. This apparent incongruity between what plaintiff shareholders assert and how most shareholders vote, in turn, raises the question of what impact shareholder approval should have on judicial scrutiny when dissenting shareholders sue.

Simple policy might suggest that shareholders okaying a corporate merger or sale should radically reduce, if not eliminate, the willingness of a court to say that directors breached their duty to the shareholders in saying yes to the deal. After all, if most of the shareholders vote in favor of a merger or sale, who is a judge to say the deal is not good enough? In Corwin v KKR Financial Holdings, the Delaware Supreme Court took a seemingly major step toward this conclusion. The Court stated that an informed and un-coerced vote by the shareholders to approve a merger or sale of a company invokes the deferential business judgment rule in litigation challenging the deal, at least when the deal does not involve a controlling shareholder on the other side.

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The ISS Equity Plan Scorecard

Edward A. Hauder is Lead Consultant and Senior Advisor at Exequity, LLP. This post is based on an Exequity memorandum by Mr. Hauder. Related research from the Program on Corporate Governance includes Paying for Long-Term Performance by Lucian Bebchuk and Jesse Fried (discussed on the Forum here).

If you are considering taking a request to shareholders for the approval of shares for an equity compensation plan and a significant number of your shareholders are influenced by the Institutional Shareholder Services (ISS) vote recommendations, you should understand how ISS evaluates equity plan proposals. This post provides an overview of ISS’ EPSC model which ISS uses to evaluate equity compensation plan proposals.

Overview of the EPSC Model

The EPSC looks at three categories (or “pillars,” as ISS refers to them) when evaluating an equity compensation plan proposal:

  • Plan Features
  • Grant Practices
  • Plan Cost

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