Salvatore Magaraci and Estate Protection Planning Corporation v. Eduardo S. Espinosa in His Capacity as Receiver of Retirement Value, LLC

ACCEPTED 03-14-00515-CV 4682316 THIRD COURT OF APPEALS AUSTIN, TEXAS 3/27/2015 6:08:15 PM JEFFREY D. KYLE CLERK No. 03-14-00515-CV FILED IN 3rd COURT OF APPEALS IN THE COURT OF APPEALS AUSTIN, TEXAS FOR THE THIRD DISTRICT OF TEXAS 3/30/2015 3:30:00 PM JEFFREY D. KYLE Clerk Salvatore Magaraci and Estate Protection Planning Corporation, appellants v. Eduardo S. Espinosa in his Capacity as Receiver of Retirement Value, LLC, appellee On Appeal from the 419th District Court Travis County, Texas Tr. Ct. No. D-1-GN-14-001581 APPELLANTS’ BRIEF Timothy A. Hootman SBN 09965450 2402 Pease St Houston, TX 77003 713.247.9548 713.583.9523 (f) Email: thootman2000@yahoo.com ATTORNEY FOR APPELLANTS, SALVATORE MAGARACI AND ESTATE PROTECTION PLANNING CORPORATION ORAL ARGUMENT REQUESTED 1 LIST OF PARTIES AND COUNSEL This list of is broken into four Parts: (I) Summary of Parties and Abbreviations Used in Brief; (II) Parties and Counsel in Trial Court; (III) Parties and Counsel in This Appeal; and (IV) Parties and Counsel in Related Appeal. I. SUMMARY OF PARTIES AND ABBREVIATIONS USED IN BRIEF The following is a summary of the parties, their names, and the abbreviations used in this brief: Plaintiff: State of Texas (“the State”) Receiver: Edward S. Espinosa was appointed receiver of RETIREMENT VALUE LLC (“the Receiver”) Primary defendants: RETIREMENT VALUE LLC is the subject of the receivership (“Retirement Value”) Richard H. “Dick” Gary with Retirement Value (“Mr. Gary”) KIESLING, PORTER, KIESLING & FREE, PC (“Kiesling- Porter”) Bruce Collins with Kiesling, Porter (“Mr. Collins”) Licensee defendants: ESTATE PROTECTION PLANNING CORPORATION (“Estate Protection”) Salvatore Magaraci with Estate Protection (“Mr. Magaraci”) SENIOR RETIREMENT PLANNERS, LLC (“Senior Retirement”) James Poe with Senior Retirement (called “Mr. Poe”) Approximately 88 additional “licensees” were listed as defendants but their cases have been resolved and are not pending on appeal (called “other Licensees”). 2 II. PARTIES AND COUNSEL IN TRIAL COURT Plaintiff: The State of Texas Counsel for plaintiff in Kara L. Kennedy, SBN 00787454 trial court: Jennifer S. Jackson, SBN 240600004 Assistant Attorneys General OFFICE OF THE ATTORNEY GENERAL Financial Litigation Division 300 W. 15th St, 6th Fl, P.O. Box 12548 Austin, TX 78711-2548 512.475.2540; 512.477.2348 (f) *** Receiver of Retirement Eduardo S. Espinosa Value, LLC: Counsel for receiver in Michael D. Napoli, SBN 14803400 trial court: K & L GATES LLP 1717 Main St, Ste 2800 Dallas, TX 75201 214.939.4927; 214.939.5849 (f) R. James George, Jr., SBN 07810000 John W. Thomas, SBN 19856425 GEORGE & BROTHERS, LLP 114 W. Seventh, Ste 1100 Austin, TX 78701-3015 512.495.1400; 512.499.0094 (f) *** Primary defendants: RETIREMENT VALUE, LLC Richard H. “Dick” Gary KIESLING, PORTER, KIESLING & FREE, PC Bruce Collins Counsel for primary Kevin F. Lee, SBN 12128350 defendants in trial court: THOMPSON, COE, COUSINS & IRONS 701 Brazos, Ste 1500 Austin, TX 78701 512.708.8200; 512.708.8777 (f) (for Richard H. “Dick” Gray) 3 Randy Howry, SBN 10121690 HOWRY BREEN, LLP 1900 Pearl St Austin, TX 78705 512.474.7300; 512.474.8557 (f) (for Bruce Collins) Spencer C. Barasch, SBN 00789075 Matthew G. Nielsen, SBN 24032792 Ted Gilman, SBN 24002140 ANDREWS KURTH, LLP 1717 Main St, Ste 3700 Dallas, TX 75201 214.659.4614; 214.659.4794 (f) (for KIESLING, PORTER, KIESLING & FREE, PC) *** “Licensee” defendants: Salvatore Magaraci (“Mr. Magaraci”) and his company ESTATE PROTECTION PLANNING CORPORATION (“Retirement Value”) James Poe (“Mr. Poe”) and his company SENIOR RETIREMENT PLANNERS, LLC 88 additional “licensees” defendants were sued but their cases were resolved. (CR 1311-1331). Counsel for “licensee” R. James George, Jr., SBN 07810000 defendants in trial court: John W. Thomas, SBN 19856425 GEORGE & BROTHERS, LLP 114 W. Seventh, Ste 1100 Austin, TX 78701-3105 512.495.1400; 512.499.0094 (f) Bogdan Rentea, SBN 16781000 Nathan Leake, SBN 24046277 REATEA & ASSOCIATES 505 West 12th St, Ste 206 Austin, TX 78701 512.472.6291 512.472.6278 (f) (for Salvatore Magaraci and his company ESTATE PROTECTION PLANNING CORPORATION) 4 Robert L. Wright, SBN 22054300 4501 Blue Lake Ct. Fort Worth, TX 76103 817.688.2846 (for James Poe and his company SENIOR RETIREMENT PLANNERS, LLC) *** III. PARTIES AND COUNSEL IN THIS APPEAL Appellants: Salvatore Magaraci (“Mr. Magaraci”) and his company ESTATE PROTECTION PLANNING CORPORATION (“Retirement Value”) Counsel for appellants on Timothy A. Hootman, SBN 09965450 appeal: 2402 Pease St Houston, TX 77003 713.247.9548; 713.583.9523 (f) Email: thootman2000@yahoo.com Appellee: Eduardo S. Espinosa in his Capacity as RECEIVER OF RETIREMENT VALUE, LLC Counsel for appellee on R. James George, Jr., SBN 07810000 on appeal: John W. Thomas, SBN 19856425 John R. McConnell, SBN 24053351 GEORGE, BROTHERS, KINCAID & HORTON, L.L.P. 114 W. Seventh, Ste 1100 Austin, TX 78701-3105 512.495.1400; 512.499.0094 (f) *** IV. PARTIES AND COUNSEL IN RELATED APPEAL There is currently pending in this Court cause number 03-14-00518-CV which is related to this appeal and raises one issue that is the same as the sole issue raised in this appeal. The parties and lawyers in that appeal are as follows: 5 Appellants: James Poe (“Mr. Poe”) and his company SENIOR RETIREMENT PLANNERS, LLC Counsel for appellants on Scott Lindsey, SBN 24036969 on appeal in related case: ALDRICH PLLC 1130 Fort Worth Club Tower 777 Taylor St Fort Worth, TX 76102 817.336.5601; 817.336.5297 (f) Email: slindsey@aldrichpllc.com 6 RELATED APPEALS Currently pending in the Third Court of Appeals is cause number 03-14- 00518 which was originally part of this case in the trial court. The cases were severed after the trial court made the substantive rulings that are challenged in both appeals. The sole issue raised in this case regarding the propriety of not allowing settlement credits is also raised in the related appeal. This Court’s ruling in that regard would be dispositive of both appeals if the Court agrees with the appellants’ arguments. The related appeal raises two additional fact-bound issues that are not raised in this case. 7 TABLE OF CONTENTS LIST OF PARTIES AND COUNSEL ............................................................................ 2 RELATED APPEAL ..................................................................................................... 7 TABLE OF CONTENTS .............................................................................................. 8 INDEX OF AUTHORITIES ......................................................................................... 9 STATEMENT OF CASE ............................................................................................ 10 ISSUE PRESENTED ................................................................................................. 11 STATEMENT OF FACTS .......................................................................................... 12 SUMMARY OF ARGUMENT .................................................................................... 17 ARGUMENT AND AUTHORITIES ........................................................................... 18 PRAYER .................................................................................................................. 25 CERTIFICATE OF WORD COUNT ........................................................................... 26 CERTIFICATE OF SERVICE .................................................................................... 27 APPENDIX 1 ... Order granting partial summary judgment as to Retirement Value APPENDIX 2 ................ Order granting partial summary judgment as to Appellants APPENDIX 3 .......................................................................................Final Judgment APPENDIX 4............................................................................ Settlement Agreement 8 INDEX OF AUTHORITIES Cases: AMX Enterprises, Inc. v. Bank One, N.A., 196 S.W.3d 202 (Tex. App.—Houston [1st Dist.] 2006, pet. denied) ...............................................22 Crown Life Is. Co. v. Casteel, 22 S.W.3d 378 (Tex. 2000) ....................................22 Dalworth Restoration, Inc. v. Rife-Marshall, 433 S.W.3d 773 (Tex. App.—Fort Worth 2014, pet. denied) ............................................... 18, 22, 23 Drilex Systems, Inc. v. Flores, 1 S.W.3d 112 (Tex. 1999) ...................................... 24 Galle, Inc. v. Pool, 262 S.W.3d 564 (Tex. App.—Austin 2008, pet. denied) ........................................................................................................... 18 JCW Elecs., Inc. v. Garza, 257 S.W.3d 701 (Tex. 2008) ........................................22 LaFreniere v. Fitzgerald, 669 S.W.2d 117 (Tex. 1984) ..........................................25 Martin v. First Republic Bank, Fort Worth, N.S., 799 S.W.2d 482 (Tex. App.—Fort Worth 1990, writ denied) ................................................. 19 Mobile Oil Corp. v. Ellender, 968 S.W.2d 917 (Tex. 1998) ....................... 23, 24, 25 Osborne v. Jauregui, Inc., 252 S.W.3d 70 (Tex. App.—Austin 2008, pet. denied) .................................................................................................... 21 Paschall v. Peevey, 813 S.W.2d 710 (Tex. App.—Austin 1991, writ denied) .......................................................................................................... 24 Stewart Title Guar. Co. v. Sterling, 822 S.W.2d 1 (Tex. 1991) ............................. 20 Utts v. Short, 81 S.W.3d 822 (Tex. 2002) ..............................................................23 Statutes: TEX. CIV. PRAC. & REM. CODE § 33.001 ....................................................................22 TEX. CIV. PRAC. & REM. CODE § 33.002 ...................................................... 23, 24, 25 TEX. CIV. PRAC. & REM. CODE § 33.003 ...................................................................23 TEX. CIV. PRAC. & REM. CODE § 33.012 ....................................................................23 TEX. CIV. PRAC. & REM. CODE § 33.013 ....................................................................23 9 STATEMENT OF THE CASE The State sued to have Retirement Value placed into receivership (CR 30-67, 1540). The appointed receiver sued the founders of Retirement Value for violation of the Texas Securities Act seeking injunctive and monetary relief (CR 9, 30-67). The Receiver filed a motion for summary judgment against Retirement Value and its founders regarding the Securities Act allegations (CR 319-481, 820-1260), which was granted (CR 1307). The Receiver sued Retirement Value’s independent sales agents— including appellants—under the Fraudulent Transfer Act to recover judgment for the commissions they had received from the sale of securities made on behalf of Retirement Value (CR 1309-1411). The Receiver filed a motion for summary judgment arguing Appellants are liable as a matter of law under the Fraudulent Transfer Act (CR 1429-1762, 1814-2367). Appellants filed a no-evidence motion for summary judgment arguing the Receiver’s non-Fraudulent Transfer Act claims fail as a matter of law (CR 788-819). The trial court granted the Receiver’s motion and Appellants’ motion (CR 3217-3218). A bench trial regarding the remaining damages issues was conducted (RR Vols. 1-4) after which final judgment was entered in favor of the Receiver (CR 3317-3320). 10 ISSUE PRESENTED Did the trial court properly determine settlement credits? 11 STATEMENT OF FACTS Retirement Value 1 sold millions of dollars in securities to over 900 investors (CR 30-67, 1540). The State believed that those sales violated the Texas Securities Act and therefore sued Retirement Value and various other defendants that operated Retirement Value (all of which are referred to herein jointly as Retirement Value) to place it into receivership, enjoin it from selling securities, and for a money judgment in the amount of $77 million to reimburse the investors for monies spent purchasing the securities (CR 31-67). Mr. Espinosa was appointed receiver 2 (CR 9). In addition to alleging violations of the Securities Act, the pleadings assert theories of breach of fiduciary duty, conspiracy to breach fiduciary duty, aiding and abetting breach of fiduciary duty, and breach of contract (CR 1335-1360). Mr. Espinoza filed a motion for partial summary judgment against Retirement 1 The complete names of the parties and an index to the abbreviations used in this brief are contained under the portion of this brief entitled “List of Parties and Counsel.” 2 More specifically, the order of appointment states: “[Mr. Espinosa] is authorized to serve as Temporary Receiver for the company, assets, monies, securities, claims in action, and properties, real and personal, tangible and intangible, of whatever kind and description … of Retirement Value … and for assets, monies, securities, claims in action, and properties, real and personal, tangible and intangible, of whatever kind and description … of [Mr. Gray or Mr. Collins] as appear to the Receiver to contain or be derived from proceeds of Defendants’ sale of securities or used in furtherance thereof.” (CR 9, 48-52). 12 Value (CR 319-481, 820-1260) and responses were filed (CR 1261-1270, 1271-1294). The trial court granted the motion in part, stating: The court grants the motion in part concluding that Retirement Value engaged in fraud or fraudulent practices in the course of selling unregistered securities, and thereby violated section 32(A) of the Texas Securities Act (the “Act”). Further, pursuant to section 32(B) of the Act, the court orders Retirement Value to make restitution in the amount of 77.6 million to persons who purchased the unregistered securities (CR 1307-1308). In his “Eighth Amended Cross-Claim and Third-Party Claim,” the Receiver sued the independent sales agents that had received commissions from Retirement Value for sales of the securities to various investors 3 alleging joint and several liability along with the other Retirement Value defendants (CR 1309-1411). The pleadings alleged a common scheme to commit securities violations and asserted theories as to all defendants of breach of fiduciary duty, conspiracy to breach fiduciary duty, aiding and abetting breach of fiduciary duty, and breach of contract (CR 1309-1411). 3 In this regard, the Receiver explained in his affidavit: “My investigation has revealed that Retirement Value sold participations in its RSLIP program through a network of agents called “Licensees.” The Licensees received commissions of up to 18% on each sale they made. Some of the Licensees recruited “Sub-licensees” who worked under them in a pyramid-type sales organization. The Licensees received override commissions on the sales of the Sub-licensees below them. The Licensees played a vital role in the Retirement Value scheme, as they were the ones who convinced the victims to invest. There would be no victims, but for the acts of the Licensees.” (CR 1658). 13 There were 90 or so sales agents made defendants to the secondary case, including Mr. Magaraci and his company 4 (CR 1335-1360). The Receiver filed a motion for partial summary judgment against the licensee sales agents—including Mr. Magaraci—arguing they are liable as a matter of law under the Fraudulent Transfer Act for damages and attorney’s fees (CR 1429-1762, 1814-2367). Attached to the Receiver’s motion for partial summary judgment are requests for admissions which Mr. Magaraci and his company did not answer (CR 2333-2336). Mr. Magaraci adopted the response filed by other licensee sales agents (CR 2368-2807, 2816) and filed a separate response (CR 2808-2835). Mr. Magaraci also filed a no-evidence motion for summary judgment arguing the Receiver’s theories of breach of fiduciary duty, conspiracy to breach fiduciary duty, aiding and abetting breach of fiduciary duty, and breach of contract fail as a matter of law (CR 788-819). The Receiver filed a response (CR 3197-3209). On February 21, 2013, the trial court granted the Receiver’s motion and the motion filed by Mr. Magaraci (CR 3217-3218). The order states: The Court grants the Receiver’s Motion for Partial Summary Judgment as to Licensee Defendants on the Receiver’s claims under the Texas Uniform Fraudulent Transfer Act (“TUFTA”) as to liability, damages and attorney’s fees against … Estate Protection Planning Corp.… 4 When “Mr. Magaraci” is referred to herein the intent is to refer to both Mr. Magaraci and his company. 14 The Court grants the Receiver’s Motion for Partial Summary Judgment as to Licensee Defendants on the Receiver’s claims under the Texas Uniform Fraudulent Transfer Act as to liability and attorney’s fees against … Salvatore Magaraci…. At the hearing, the court asked counsel for the parties to get together and attempt to reach a stipulation as to the amount of commissions these defendants directly or through their companies or employers relating to Retirement Value with the understanding that judgment would be entered against them as damages for the TUFTA claims. The Court grants the motions for summary judgment filed by Estate Planning & Protection Services [and Mr.] Magaraci … as to the Receiver’s claims of breach of fiduciary duty, conspiracy to breach fiduciary duty, aiding and abetting breach of fiduciary duty, and breach of contract (CR 1973-1974). Thus the remaining issues to be resolved by trial or settlement were damages and attorney’s fees. In this regard, the parties stipulated that Mr. Magaraci received $271,658.55 in commissions (CR 3257). An accountant retained by the Receiver testified that Estate Planning was paid $388,589.11 in commissions (CR 1659-1662). Also, the Receiver and the primary defendants reached a settlement whereby the Receiver would give a release of all claims in exchange for $5.5 million in unallocated funds. See Aplt. Appx. 4; (RR 2/11). Mr. Magaraci, along with the other nonsettling defendants, filed a motion arguing that under the one-satisfaction rule he should receive credit for the settlement with the nonsettling defendants, which would result in a take nothing judgment (CR 1763-1813, 3233, 3240; RR 2/18). In 15 response, the Receiver argued the settlement should not be credited to Mr. Magaraci or the other nonsettling defendants (CR 3247-3252). The trial court addressed these arguments at trial, at which time additional arguments were heard (RR 2/13-38). The trial court refused to give any credit to the nonsettling defendants for the settlement by the settling defendants (CR 3317-3320; RR 2/13-38). The trial court signed a final judgment against Mr. Magaraci stating (1) Mr. Magaraci and his company are jointly and severally liable to the Receiver for $271,658.55 in actual damages, and $101,871.96 in attorney’s fees, with interest and costs; (2) Estate Planning is individually liable to the Receiver for an additional $116,930.56 in actual damages, and “reasonable and necessary attorney’s fees of $43,848.96 which is 37.5% of actual damages awarded,” with interest and costs; and (3) Mr. Magaraci and his company are jointly and severally liable to the Receiver for appellate attorney’s fees in the amount of $7,142.86 if an appeal is taken to the court of appeals, $2,142.86 if a petition for review is filed in the Supreme Court, and $4,285.71 if the a petition for review is granted by the Supreme Court (CR 3317-3320). The trial court also signed an order severing the Receiver’s claims against Mr. Magaraci from the remaining parties (CR 3321-3324). 16 SUMMARY OF ARGUMENT Mr. Magaraci (and his company), as nonsettling defendants, are entitled to credit for the settling defendants $5.5 million settlement. When Mr. Magaraci established that the settlement occurred, the burden shifted to the Receiver to show that he will not receive a double recovery by a judgment against Mr. Magaraci and his company. Because the Receiver established only the amounts of commissions received by Mr. Magaraci and his company (which were much lower than the settlement), he did not to meet his burden of rebuttal. A plaintiff must establish the amount of damages it suffered to meet its burden of proving that it will not receive a double recovery from the settlement with a settling defendant and a judgment against a nonsettling defendant. Here, the Receiver did not establish its amount of damages and therefore it is presumed that the settlement with the nonsettling defendants made the Receiver whole. Thus, reversal and rendition is in order. 17 ARGUMENT AND AUTHORITIES The proper standard of review. Where there are no factual disputes underlying a trial court’s determinations on settlement credits, the review on appeal is de novo. Galle, Inc. v. Pool, 262 S.W.3d 564, 570 n. 3 (Tex. App.—Austin 2008, pet. denied); but see Dalworth Restoration, Inc. v. Rife-Marshall, 433 S.W.3d 773, 780 (Tex. App.—Fort Worth 2014, pet. denied) (stating that an abuse of discretion standard of review is applied on appeal regarding a trial court’s settlement credit determination). *** Issue: Did the trial court properly determine settlement credits? The trial court granted a partial summary judgment against Retirement Value (CR 1307-1308) and a separate partial summary judgment against Mr. Magaraci and his company (CR 1973-1974). These partial summary judgments were incorporated into the final judgment after trial on the remaining issues of damages and settlement credits (CR 3317-3320). Of course, the partial summary judgment against Retirement Value is not applicable to Mr. Magaraci because it is directed only at Retirement Value. More to point, the partial summary judgment against 18 Mr. Magaraci was only on the issue of liability under the Fraudulent Transfer Act, not as to liability under the Securities Act, and not as to the amount of damages (CR 1973-1974). After a partial summary judgment is granted, the issues it decides cannot be litigated further in the trial. Martin v. First Republic Bank, Fort Worth, N.S., 799 S.W.2d 482, 488-89 (Tex. App.—Fort Worth 1990, writ denied). Thus the Receiver was required to present evidence at trial proving the remainder of the allegations contained in his pleadings, including the amount of damages, to be entitled to the final judgment that the trial court ultimately entered. The Receiver’s pleadings assert the same legal theories of recovery against all defendants, assert that all defendant’s engaged in factually the same illegal scheme, and assert that all defendants are jointly and severally liable for the same damages caused to the plaintiff in the amount of $77 million (CR 1309-1411). The partial summary judgment orders against Retirement Value and the sales agents conclude that they are all liable under the Fraudulent Transfer Act (CR 1307-1308; 1973-1974). After the summary judgment orders were signed, the remaining issues were the amount of damages and attorney’s fees. Because the Receiver settled with Retirement Value for $5.5 million, the question also arose of what, if any, credits the sales agent defendants receive for the settlement with the primary defendants. 19 At trial, the Receiver never established what amount of damages were suffered by the State or the investors—the only damages that were established by the Receiver were the amounts received as commissions by the sales agent defendants. In Mr. Magaraci’s case the amount of commissions established by stipulation was $271,658.55 (CR 3257). The Receiver’s accountant testified that the total commission by Mr. Magaraci and his company was $388,589.11 (CR 1659-1662) and from this the trial court reasoned that the damages caused by Mr. Magaraci were $271,658.55 and the damages caused by his company were $101,871.96 (CR 3317- 3320). The trial court’s reasoning in this regard is obviated by looking at the final judgment which awards these amounts to the Receiver; 271,658.55 + 101,871.96 = 388,589.11 (CR 3317-3320). In the end, the trial court gave no settlement credits to the nonsettling defendants for the $5.5 million paid by the settling defendants even though the Receiver did not establish the damages beyond the commissions paid (CR 3317-3320). This was error on the part of the trial court for the following reasons. Under the one-satisfaction rule, a trial court may not render a judgment that would allow a double recovery. See Stewart Title Guar. Co. v. Sterling, 822 S.W.2d 1, 8 (Tex. 1991) (“There can be but one recovery for one injury, and the fact that more than one defendant may have caused the injury or that there may be more than one theory of liability, does not 20 modify this rule.”). Thus, a plaintiff is only entitled to one recovery for a particular harm, and must elect a single remedy if the trier of fact has awarded more than one; and any award must be reduced by the amount of any settlements the plaintiff has received from other entities for the same injury. This Court has said of the one-satisfaction rule and explained its application as follows: [It is] the longstanding proposition that a plaintiff should not be compensated twice for the same injury. The rule guards against a plaintiff receiving a windfall by recovering an amount in court that covers the plaintiff’s entire damages, but to which a settling defendant has already partially contributed. The plaintiff would otherwise be recovering an amount greater than the trier of fact has determined would fully compensate for the injury. The one-satisfaction rule applies both when several defendants commit the same act and when multiple defendants commit technically different acts that result in the same, single injury. The application of the rule is not limited to tort claims, and whether the rule may be applied depends not on the cause of action asserted but rather the injury sustained. Thus, if the plaintiff has suffered only one injury, even if based on overlapping and varied theories of liability, the plaintiff may only recover once; this is especially true if the evidence supporting each cause of action is the same. Osborne v. Jauregui, Inc., 252 S.W.3d 70, 75 (Tex. App.—Austin 2008, pet. denied) (op. on reh’g) (en banc) (quotations marks and citations omitted). The one-satisfaction rule applies when multiple defendants commit the same act, or when multiple defendants commit “technically different acts” that result in the same, single injury regardless of the absence of tort 21 liability. AMX Enterprises, Inc. v. Bank One, N.A., 196 S.W.3d 202, 206 (Tex. App.—Houston [1st Dist.] 2006, pet. denied). Moreover, a nonsettling defendant may only claim credit based on damages for which all tortfeasors are jointly liable. Crown Life Is. Co. v. Casteel, 22 S.W.3d 378, 391 (Tex. 2000). The Texas legislature has weighed in on the policy behind the one- satisfaction rule with the Proportionate Responsibility Act. TEX. CIV. PRAC. & REM. CODe § 33.001 et. seq. The Proportionate Responsibility Act “applies to … any cause of action based on tort in which a defendant, settling person, or responsible third party is found responsible for a percentage of the harm for which relief is sought.” Id. at § 33.002(a)(1); see also JCW Elecs., Inc. v. Garza, 257 S.W.3d 701, 704 (Tex. 2008); Dalworth Restoration, Inc., 433 S.W.3d at 780. Under the Act, the trier of fact must find causation as to a particular party so that it can then apportion causation to that party. When a party is found to be responsible as a matter of law, the Act is still applicable and the trial court should only enter judgment according to the proportionate responsibility of each party and according to their degree of causation. Under the Act, the question begins with determining the exact amount of damage that was suffered by the plaintiff. Next, a determination of whether the damage suffered by the plaintiff is the same damage attributable to all defendants must be made. If it is, proportionate responsibility of each defendant that caused the 22 damage must be determined. TEX. CIV. PRAC. & REM. CODe § 33.003(a). Next, settlement amounts must be ascertained. Id. at § 33.012(b). And finally, entry of judgment is possible. Id. at § 33.013. 5 A burden-shifting framework is applied to determine if a nonsettling defendant is entitled to a settlement credit under chapter 33. Mobile Oil Corp. v. Ellender, 968 S.W.2d 917, 926-29 (Tex. 1998); see also Utts v. Short, 81 S.W.3d 822, 829 (Tex. 2002). First, the defendant that seeks the credit must prove the settlement’s amount by placing some evidence of the settlement amount in the record. Mobile Oil Corp., 968 S.W.2d at 927. Once the defendant meets its burden to prove the settlement’s amount, the burden shifts to the plaintiff to show that it will not receive a double recovery from the settlement and a judgment against the nonsettling defendant. Id. at 928. The plaintiff must meet this burden by offering into evidence a written settlement agreement allocating damages to each cause of action, and in doing so may not rely on evidence extrinsic to the settlement agreement. Id. at 928-29; see also Dalworth, 433 S.W.3d at 781. The rationale of this burden shifting procedure is that the plaintiff is 5 See also Utts, 81 S.W.3d at 829 (stating that it is the trial court’s duty at entry of judgment to determine how the settlement credits should be applied once the jury determines the damages and the apportionment on causation among the defendants); Mobile Oil Corp., 968 S.W.2d 917 at 928 (stating that where there is settlement covering some or all damages awarded in judgment, section 33.012 requires trial court to reduce judgment accordingly); Dalworth Restoration, 433 S.W.3d at 781 (stating trial court has mandatory duty to apply settlement credits). 23 in the best position to provide proof of allocation of damages. Mobile Oil Corp., 968 S.W.2d at 928. Chapter 33 applies to any scenario where a plaintiff seeks joint and several liability. 6 Here, Mr. Magaraci met his initial burden by showing that a settlement in the amount of $5.5 million was entered into by the settling defendants and the Receiver. This shifted the burden to the Receiver to show that he will not receive a double recovery by a judgment against Mr. Magaraci and his company. Id. at 226-29. Because the Receiver only established the amounts of commissions received by Mr. Magaraci and his company, he has failed to meet his burden. Id. The amount of commissions is, obviously, less than the amount of the settlement. There was no evidence put on as to the amount of damages suffered by the Receiver and therefore no basis upon which the trial court could apply 6 See, e.g., Drilex Systems, Inc. v. Flores, 1 S.W.3d 112, 122-23 (Tex. 1999) (In determining how to allocate settlement money as credit against claims of family members arising out of injury to one member of family, court must view entire family as one claimant for section 33.012(b) purposes. Total of all damages to be recovered by family must be reduced by total of all settlements received by family. Then, to give effect to jury verdict, remaining damages should be allocated among parties seeking recovery based on each party’s percentage of total verdict awarded to claimant by jury.); Paschall v. Peevey, 813 S.W.2d 710 (Tex. App.—Austin 1991, writ denied) (When plaintiff sues several defendants and alleges different types of damages, credit against verdict given to nonsettling defendant must be for those damages common to settling and nonsettling defendants. Personal injury plaintiff cannot prohibit nonsettling defendant from taking dollar-for-dollar credit against judgment in amount of joint tortfeasor’s settlement by designating settlement as for pain and suffering and then seeking damages at trial for physical impairment. All personal injury damages are common damages). 24 Chapter 33 of the Proportionate Responsibility Act. Because Chapter 33 applies to this case, establishing the amount of damages suffered by a plaintiff is a precondition for the plaintiff to be able to meet its burden under the Mobile Oil Corp. burden-shifting procedure. Therefore, the Receiver has failed to show that it will not receive a double recovery from the settlement and a judgment against Mr. Magaraci and his company, and the trial court was in error concluding otherwise. The trial court should have entered a take nothing judgment. Additionally, because the attorney’s fee awards against Mr. Magaraci and his company are based on the trial court’s erroneous conclusion that a money judgment was proper, those awards should also be set aside. LaFreniere v. Fitzgerald, 669 S.W.2d 117, 119 (Tex. 1984). In short, this Court should reverse and render judgment in favor of Mr. Magaraci and his company, Estate Protection Planning Corporation. PRAYER Accordingly, appellants, Salvatore Magaraci and Estate Protection Planning Corporation, pray that this Court reverse and render, or alternatively, reverse and remand for a new trial or for entry of a different judgment. 25 Respectfully submitted, /s/Timothy A. Hootman Timothy A. Hootman SBN 09965450 2402 Pease St Houston, TX 77003 713.247.9548 713.583.9523 (fax) Email: thootman2000@yahoo.com ATTORNEY FOR APPELLANT, SALVATORE MAGARACI AND ESTATE PROTECTION PLANNING CORPORATION CERTIFICATE OF WORD COUNT I hereby certify that, in accordance with Rule 9.4 of the Texas Rules of Appellate Procedure, that the number of words contained in this document are 4,989 according to the computer program used to prepare this document. Dated: March 27, 2015. /s/Timothy A. Hootman Timothy A. Hootman 26 CERTIFICATE OF SERVICE I hereby certify that, in accordance with Rule 9.5 of the Texas Rules of Appellate Procedure, I have served the forgoing document upon the following attorneys by personal mail, by commercial delivery service, or by fax: John W. Thomas GEORGE, BROTHERS, KINCAID & HORTON, LLP 114 West 7th St, Ste 1100 Austin, TX 78701 Dated: March 27, 2015. /s/Timothy A. Hootman Timothy A. Hootman 27 │ │ │ │ │ │ Appendix 1 (Order granting partial summary judgment as to Retirement Value) │  DC BK13057 PG878 Filed In The District Court of Travis County, Texas FEB 21 2013 LAM At //· !:12 A M. CAUSE NO. D-l-GV-10-000454 Amalia Rodrlguu-Mendoii, Clerk STATE OF TEXAS § IN THE DISTRICT COURT OF § Plaintiff, § § v. § § RETIREMENT VALUE, LLC, § RICHARD H. "DICK" GRAY, lULL § COUNTRY FUNDING, LLC, HILL § COUNTRY FUNDING, and § WENDY ROGERS, § TRAVIS COUNTY, TEXAS § Defendants, § § and § § JAMES SETTLEMENT SERVICES, § LLC,etal., § § Third Party Defendant~. § 126™ JUDICIAL DISTRICT ORDER ON PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT AGAINST DEFENDANT RETIREMENT VALUE. LLC CAME ON TO BE HEARD on this 7th day of January, 2013, Plaintiff's Motion for Partial Summary Judgment against Defendant Retirement Value, LLC ("the Motion"). Having heard the arguments of counsel, reviewed the Motion and responses, and considered the evidence, the Court GRANTS the Motion in part, and DENIES the Motion in part. The court GRANTS the motion in part upon concluding that Retirement Value engaged in fraud or fraudulent practices in the course of selling unregistered securities, and thereby violated section 32(A) of the Texas Securities Act (the "Act). Further, pursuant to section 32(8) of the Act, the court orders Retirement Value to make restitution in the amount of $77.6 million to persons who purchased the unregistered securities. ORII£11 ONPIAINTI"'·' IiiOrtON roa PAit71At.SUMMAil'f Ju(J(;JIENT Ar&MNSr Dt::I"EI'IIMNTRET/Il£MI'.Nr VAI.UI>, LLC 1307 DC BK13057 PGI77 Any relief sought by the Motion that is not herein granted is DENIED. Signed this )..\ day of 1~2013. THE HONORABLE GISELA D. TRIANA JUDGE PRESIDING ORI>U ON I'I.A/NT/f"f"'.Y MOTION F'OR I'AitT/111. SUNIJAilY }Uf)(i!IIENT AGAINST Dr:nN/JANT RET/Il£/IIENT JIAJ.Ue, LLC Pagel 1308 │ │ │ │ │ │ Appendix 2 (Order granting partial summary judgment as Appellants) │  .... • DC 8K13346 PG1739 NOTICE SENT: FII'JAL INTE:RLOCUTORY___, __ Filed in The District Court of Travis County, Texas DISP PARTIE.S:. _ _ _...,.......=----- DISP CODE: CVD - ~~ og~13 M. REDACT 2 · ·=------;"1----~..,..,. .,.Ocy None DC BK14155 PG1196 Filed in The District Court .·J~.··,s.p Parties: · ..::t . A~~ . ·. ~:Hd• r - of Travis County, Texas t DISP code: CVD / CLS -~.:....u.t:...s.-.:.-- MAY 28 !014 'BH Redact P.gs:...... i:J \,... __... • f:._-::1 Clerk _-l.:~::;o..--- N · 1:oof M. Judge.OD~- - A!nalia Rddriguez-Mendoza1 Clerk CAUSE NO.-----~ EDUARDO S. ESPINOSA, § IN THE DISTRICT COURT IN HIS CAPACITY AS § RECEIVER OF RETIREMENT § VALUE, LLC, § flaintiff, § v. § OF'TRA VTS COUNTY, TEXAS § SALVA TORE MAGARACI, and § EST ATE PROTECTION PLANNING § CORPORATION § . t-h l)efendants. § Ji lq JUDICIAL DISTRICT JUDGMENT AS TO DEFENDANTS SALVATORE MAGARACl AND .E STATE PROTECTION PLANNING CORPORATION On t:he 30ih day of October, 2013, came on to be htfard Rece iver's Motion for Partial Summary Judgmentas·to Licensee Defendants, Receiver's Motion for Partlal Summary Judgment as to Certain Licensee Defendants with Deemed Admissions, and Receiver's Motion for Patti a! Summary Judgment as to Certain Licensee Defendants with No Resp()llses Filed. The Court granted the Receiver's Motion for Partial Summary Judgment in all respects as to Estate Protection Planning Corporation . The Court granted the Motion for Partial Summary Jt!dgment as .to liahil.ity and attorney's fees on the Receiver's claims asserted under the Texas Unifo rm Fraudulent Transfer Act (" Tl)FTA") as to Salvatore Magaraci, and the amount of damages was determined at trial. On the !81h and 191h of February, 2014 came on to be heai·d trial in Cause No. D- 1-GV I0-000454 Srate of Texas v. Retirement Value, eta/. in the I 26111 Judicial District Court, Travis County Texas. The Court, having considered the· pleadings, the evidence, and the arguin.ents of counsel, and noting the Court'K orders granting the motions for 3317 DC BK14155 PG11'97 partial summary judgment as described above, is of the opinion that judgment should be rendered for Eduardo S, Espinosa, Receiver ofRetirement Value, LLC ("Receiver") against Third-Party Defendants Estate Protection Planning Corporation and SaLvatore Maga.raci. lt is, therefore ORDERED AND ADJUDGED as follows ; The Cout1 hereby RENDERS judgment for Eduardo S. Espinosa, in his capacity as Receiver of Retirement Value, LLC ("Receiver") against Third-Party Defendants estate Protection Planning Corporation and Salvatore Magaraci (''Defendants"). The Court finds that the Receiver is entitled to actual damages, pre-and post- judgment interest and court costs. In addition, the Receiver is entitled to reasonable and necessary attorney's fees pursuant to Section 24.013 of the Texas Business & Commerce Code. Accordingly, the Court orders that the Receiver recover the following : I. Ftom Estate Protection Planning Corporation and Salvatore Magaraci, jointly and severally, $271,658.55 in actual damages, prejudgment interest from. August 12, 2011 at a rate 6f 5% until the date of this jt1dgrnent, comt costs, and post judgment interest on the above from today until paid at a rate of 5% compounded annually. In addition, the Receiver shall also recover from Estate Protection Planning Corporation and Salvatore Maga.raci, jointly and severally, reasonable and necessary attorney'·s fees of $101,871.96, which is 37.5% of act1,1al damages awatded. Post judgment interest shall also accrue on the award of attorney's . fees from ., . : . to,day u.ntil paid at a rate of 5% compounded annually. 2. In addition to the foregoing, the Receiver shall recover from Estate . Protection Planning Corporation individually, an additional $11.6,930.56 in actual 2 3318 DC BKl4155 PG1198 damages, prejudgment interest from August 12, 201J at a rate of5% untifthe dateofthis judgment, court ,costs, and post judgment interest on the above from today until paid at a rate of 5% compounded annually; ln addition, the Receiver shall also recover from Estate Protection Planning Corporation, individually, reasonable and necessary attorney's fees of$43,848 .96 which is 37.5% of actual damages awarded. Postjudgment interest shaH also ac.crue on the award of attorney' s fees from today until paid at a rate of 5% compounded annually. The Court further orders that ifone or more Defendants herein unsuccessfully appeal thls judgni:ent to an intermediate court of appeals, the Receiver will additionally recover tJ·om such Defendants, jointly and severally, the amount of$7,1 42.86, tepresent'ing the anticipated reasonable and necessary fees and expenses that would be incurred by the Receiver in defending the appeal . The Court further orders that ifone or more Defendants here.in unsuccessfully appeal this judgment to the Texas Supreme Court, the Receiver will additionally recover from such Defendants, jointly and ~everally , the amount Of$2,142.86 in the event a petition for discretionary review is filed but the Texas SJ.tpreine Court denies review; or $4,285.71 in the event a petition for discretionary revieW is.filed and the Texas Supreme Court grants review. Such amounts tepresent the anticipated reasonable and necessary fees and expenses that would be incur1·ed. by the Receiver in defending the appe present and potential controversies between Plaintiffs, the James Parties and Beste that were brought and/or that could have been brought in Cause No. D-1-GV-10-000454, and that arise out of all operations and activities ofRV or HCF, against each other and all of their respective counsel, agents. etc. with prejudice; and WHEREAS, Plaintiffs, the James Parties and Beste have agreed to resolve all claims that they have or may have against each other which were or could have been asserted in the Lawsuit, and that arise out of all operations and activities ofRV or HCF, without admission by any party of the merits of the claims, demands, charges, and/or contentions of the others; and .' WHEREAS, Plaintiffs, the James Parties and Beste covenant and wan1mt that they have not ~signed, transfe1Ted, or subrogated any portion of any claim which they have against each other, other than to !heir attorneys of record, and further warrant that the undersigned are auth01ized to act in the capacities indicated: NOW, THEREFORE, in consideration of the mutual promises and the covenants set forth herein, other good and valuable consideration. the receipt and sufficiency of which is hereby acknowledged, and in full compromise, release, settlement, accord and satisfaction, and discharge of all claims or causes of action, known or unknown, which were brought and/or that could have been brought in the Lawsuit, and that arise out of all operations and activities of RV or HCF, Plaintiffs, the James Parties and Beste covenant and agree as follows: 1. Monetary Consideration. Ronald James, Donald James, James Settlement Services, LLC (''JSS") and Michael Beste C'Beste") agree to pay Espinosa $3 .4 million on or before April 25, 2013, and an additional $1.1 million on o1· before July 31, 2013, and an · addi:t:ional $1 million on or before October 31, 2013. The James Parties and Beste wUl receive a $100.000.00 discount off of the October payment if the payment is made by July 31, 2013, to be applied pro-rata to any amount of early payment less than the full $1 million. The payments shall be made by wire transfer to the IOLTA trust account of George & Brothers, LLP. Wiring or routing :instructions will be provided to cmmsel for the James Parties'by counsel for the Receiver reasonably promptly after the execution of this Ag1-eement. Attorneys for Espinosa, George, Brothers Kincaid & Horton, LLP, agree to hold any payment in trust until the trial court judge approves this settlement This settlement is expressly conditioned on and subject to com't approval. In the event it is not approved, all payments will be returned to the James Parties and Beste. · 2. Agreed Judgment: The parties will have an agreed judgment in the form· attached hereto as Exhibjt A signed by the judge, but 11ot flled, in the amount of $8 million against the James Parties and Beste jointly and severally to secure the payments set out above in paragraph L The original copy of the judgment signed by the Court will be held by Espinosa, one copy will be held by counsel for Espinosa, and one copy will be held by Taylor. Except as provided herein, no copies of the judgment will ever be made, and no copies of the judgment will ever be disseminated and/or provided to any other person(s) and/or entities. If any payment is not timely made, counsel for Espinosa shall provide notice via e~mail to counsel for the James Parties and Beste. The James Parties and Beste shall have nve (5) business days to cure the payment failure. If the payment failure is not timely cured, the judgment may be filed and abstracted immediately. The James Parties and Beste agree not to challenge the flling and enforcement of the judgment if peyments are not timely :tnade, notice has been. provided, and the payment failure has not been cured, but reserve their right to challenge the amount due under the judgment based on offsets or credits allowed by this Agreement The James Parties and· Beste shall receive a dollar for dollar credit against the $8 million agreed judgment for all settlement payments made (including the initial $3.4 million payment) if the judgment is ever filed for nonpayment. If all of the payments called for in Section 1 are made, all copies of 1he judgment in tbe possession of Taylor, Espinosa or counsel for Espinosa, including tile original copy signed by the Court, will be delivered to counsel for the -2- 2024 James Parties and Beste. At such time, the James Parties and/or Beste will be permitted to destroy any and all copies of the judgment The parties also agree to the agreed order of severance attached hereto as Exhibit B. That order of severance will be ftled immediately upon approval of the settlement by the trial court judge so that the agreed judgment can be filed in that cause, if appropriate 'Wlder the te1ms of this Agreement. 3. Permanent Injunction: The James Parties and Beste agree to the entry of the Permanent Injunction attached hereto as Exhibit C. 4. Agreement to Cooperate: If the James Parties discover any additional non~privileged records and/or documen1s that relate to RV and/or HCF that have not already been produced in this litigation, they agree to provide 'a copy to their counsel who will then provide a copy to counsel for the Receiver and the James Parties agree to maintain a copy of those records and/or documents until January 1, 2014. The James Parties agree to respond to w1itten questions or inquiries from Espinosa or Taylor related to policy maturity issues and/or problems either of them may have from time to time related to management or administration of the policies. TI1e written questions or inquires described above arc to be trdilsmitted to the James Parties through their counsel of record. Espinosa, Taylor, and counsel for Espmosa and/or Taylor are not to contact the.James Parties without prior permission from their respective counsel of record. If Espinosa, Taylor, and counsel for Espinosa and/or Taylor are unable, after a good faith searcl1, to locate Lany York, Carl Galant, or Nicholas Laurent to submit a written inquiry as provided herein, they may contact the James Parties directly in writing. In response to a direct inquiry from Espinosa or Taylor, the James Parties may refer Espinosa and/or Taylor to counsel for the James Pru:ties in. which case all further communications will be through counsel. 5. Releases. A. In return for the Monetary Consideration to be paid as stated hereill, the Agreement to Cooperate, the James Parties' and Beste's releases, as set forth below, and other good and valuable consideration, Plaintiffs, for themselves and their respective legal representatives, successors, and assigns hereby agree to mutually, irrevocably, unconditionally and completely, RELEASE, ACQUIT AND FOREVER DISCHARGE the James Parties and Beste and aU of their agents, employees, servants and attorneys, of and :from any and all claims, demands, actions, debts, accounts, rights, liabilities, damages, judgments, liens, losses, costs, expenses, attorneys' fees and f?SUSes of action of any nature, both past, present and future. known and unknown, accrued and unaccrued, foreseen and unforeseen, asserted and nat asserted, discovered or not discovered, whether at law, in equity or otherwise, either direct or consequential, which Plaintiffs could have or have ever had or may now have against the James Parties and Beste that were brought and/or that could have been brought in Cause No. D~l~GV- 10-000454, and that arise out of all operations and activities of RV or HCF, against each other and all of their respective counsel, agents, ·etc. with prejudice. Plaintiffs' release is expressly conditioned upon the payment of the -3- 2025 Monetary Consideration as required by Section 1 hereof. B. In return for Plaintiffs' release, as set forth in Section S.A heteof, and other good and valuable consideration, the James Parties and Beste, for themselves and their respective heirs~ executors, administrators, legal representatives, successors and assigns, hereby agree to mutually, irrevocably, unconditionally and completely, RELEASE, ACQUIT AND FOREVER DISCHARGE Plaintiffs, the State of Texas, Eduardo S. Espjnosa, individually, Janet Mortenson, individually, Michael D. Napoli, John Thomas, John M. McConnell, Jim George, Cox Smith Matthews, Inco:rporated, K&L Gates, ·LLP. George & Brothern, LLP, George, Brothers, Kincaid & Ho1ton, LLP, Donald R. Taylor, individually, Isabelle M . Antongiorgi, · and Taylor Dunham LLP, and all of their agents, employees, servants and attorneys of and from any and all claims, demands, actions, debts, accounts, rights, liabllities, datnages, jud~entq, liens, losses, costs, expenses, attorneys' fees and causes of action of any nature, both past, present and future, known and unknown, accrued and unaccrued, foreseen and unforeseen, asserted and not asserted, discovered or not discovered, whether at law, in equity or otherwise, either direct or consequential, which the James Parties and Beste could have or have ever had or may now have against Plaintiffs that were brought and/or that could have been brought in Cause No. D-1-GV-10-000454, and that arise out of all operations and activities of RV or HCF, against each other and all of their respective counsel, agents, etc. with prejudice. The James Parties' and Beste's release is expressly conditioned upon the Plaintiffs' mutual release contained in Section 5.A hereof. C. The parties expressly waive the provisions of any law that might otherwise render the releases contained herein unenforceable with respect to unknown claims, including § 1542 of the California Civi1 Code, which provides as follows; A general release does not extend to claims which the creditor does not know or- suspect to exist in his or her favor at the time of executing the release, which if known by him or her must have materially affected his or her settlement v.rith the debtor. D. Plaintiffs, the James Parties and Beste completely and unconditionally release and forever discharge each other, respectively, from any claim that this Agreement was induced by any fraudulent or negligent act or omission, and/or result from any actual or constructive fraud, negligent misrepresentation, conspiracy, breach of fiduciary duty, breach of confidential relationship, or the breach of any other duty under law or in equity. It is the Plaintiffs' and the James Parties' and Beste's intent that on and following the execution of this Agreement that tbey shall have no further relationship with each other, other than 1ights that are expressly created in 1his Agreement. Plaintiffs, the James Parties and Beste expressly understand and agree that the exchange of releases does not apply to actions brought by any of them to enforce the tem1s of this Agreement. The James Parties and Beste further understand and agree that the foregoing no-further-relationship clause - 4- 2026 s!Iall not apply to the State of Texas or its agencies, except insofar as the claim, demand, action> debt, account, right, liability, damage, judgment, lien, loss, cost, expense, claim for attorneys' fees or cause of action has been released under Section 5 of this Agreement. Plaintiffs, the James Parties and Beste shall reserve and each has reserved all of their rights against the other to enforce the terms of this Agreement. E. Noiliing in this release language nor any other provision of this Agreement is intended to release any claims Plaintiffs have against the Licensees, Wells Fargo or any other party to the Lawsuit. Those claims are expressly and specifically reserved. Except as expressly provided herein, there are no third party beneficiaries to this Agreement. 6. Non" Admission .. Plruntiffs, the James Parties and Beste agree tJ1at this Agreement is a compromise settlement of a disputed claim or claims, and shall not be deemed or construed 'a t any time or for any purpose ro be an admissimt by any released party of a:ny violation of any right, contract) statute, or common law or of any wrongdoing. The James Parties and Beste vigorously dispute aH claims that have been. asserted against them and maintain that those claims have no basis in fact or law. 7. Defense And Indemnity. Plaintiffs further agree to DEFEND, INDEMNIFY AND HOLD HARMLESS the James Parties and Beste from any claim or cause of action of any kind filed or made against any of them whicl1 has been or may subsequently be .brought by, through, or on behalf of Plaintiffs and arising from any claim released under this Agreement. The James Parties and Beste, likewise, agree to DEFEND, INDEMNIFY AND HOLD HARMLESS the Plaintiffs from any claim or cause of action of any .kind hereafter filed or made against any of them which has been or may subsequently be brought by, through, or on behalf of the James Parties and Beste and arising ftom any claim released under this Agreement This right of indemnity is conditioned upon prompt notice by the party claiming a right to indemnity on any such claim to the party against whom indemnity is sought and the party against whom indemnity is sought being given the right to defend the claim on which indemnity is sought. Plaintiffs, the James Parties and Beste warrant they are not presently aware of any facts that would give rise to a claim for indemnity under this Section. The right to indemnity in this Section is limited to the James Parties, Beste and Plaintiffs, as herein defined, and shall not be construed as granting a right to indemnity jn favor of any other entities or persons related to or affiliated with the Plaintiffs or the James Parties and Beste. The pruties' indemnity oblig1ttioo under this provision is limited to the Monetary Consideration actually paid by the James Parties and Beste pursuant to Section 1 above. The Defense and Indemnity provisions set out in this Section 7 shall not apply to the State of Texas or its agencies; provided, however, that the absence of such obligation on the part of the State shall in no way limit or modify the scope the release given by the State of Texas in Section 5. Plaintiffs' indemnity obligation does.not encompass claims brought by any investors, including but not limited to the l:ICF Investors provided no investor claims have been or will be brought by, through, or on behalf of Plaintiffs. -5" 2027 8. Attorney's Fees. The James Parties, Beste and Plaintiffs will beat their own attorney's fees, expenses and costs in tlus Lawsuit. 9. Reasonable Steps. The James Parties, Beste and Plaintiffs further wan'3.Jlt and represent that they will cooperate fully and execute any and all supplementaty documents and take such additional actions which reasonably may be necessary or appropriate to give full force and effect to the terms and intent of this Agreement RV, by and through its Receiver, and HCF. by through its Receiver, agree to file a non-suit with prejudice of all claims against the James Parties and Beste within fourteen (14) days from the date the last settlement payment is made, if all settlement paymenlt;l are made as contemplated in this Agreement. 10. Severability and Governing Law. If any single section or clause of this Agreement should be found unenforceable, it shall be severed and the remaining sections and clauses shall be enforced in accordance with the intent of this Agreement. Texas law shall govern the validity and interpretation of this Agreement. 11. Waiver or Breach. The James Parties, Beste and Plaintiffs agree that one Ol" more waivers or breaches of any covenant, tenn, or provision of this Agreement by any party shall not be construed as a waiver of a subsequent breach of the same covenant, term, or provision, or as a waiver or breacb. of any other covenant, term, or provision. 12. Entire Agreement. This Agreement, including the exhibits hereto, contains the entire understanding between the James Parties, Beste and Plaintiffs and supersedes all prior agreements and understandings, oral or written, relating to the subject matter of this Agreement. The James Parties, Beste and Plaintiffs expressly acknowledge and agree that no provisions, representations, or warranties whatsoever were made, express or implied, other than those contained iu this Agreement and that they are not relyjng on any statement o1· communication from the other patty other than those expressly contained in this Agreement in deciding to execute this Agreement. This Agreement shall not be modified. amended, or terminated \lllless such modification, amendment, or termination is executed in writing and signed by authorized l-epresentatives of the affected parties. The Jan1es Parties, Beste arul Plaintiffs hereby waive their right to make future oral agreements covering the same subject as this Agreement. 13. Construction. The language of all parts of this Agreement shall in all cases be construed as a whole, accorcling to its fair meaning, and not strictly for or against either the James Parties, Beste or Plaintiffs. The James Parties, Beste and Plaintiffs agree that the waivers, releases, relinquishments and disavowals herein granted shall be with respect to claims, interests, rights, remedies and causes of action known or unknown, matured or unmatured, contingent or direct, existing or hereafter arisjng. The James Parties, Beste and Plaintiffs acknowledge (after :full consideration of the consequences and after being :fu.lly advised in the premises) that the waiver and relinquishment of their respective claims contained in this Agreement is full and complete, whether or not the factual basis for their respective clab:ns or defenses are currently known to them. -6- 2028 14. Other Acknowledgments. Plaintiffs, the Jatnes Parties and Beste, and each of them, hereby represent and certify that they (1) have bad an oppOliunity to read aU of this Agreement; (2) have been given a fair opportunity to, and have been advised to, discuss and negotiate the terms of this Agreement by and through their legal counsel~ (3) have been given a reasonable time to consider the Agreement; (4) understand the provisions of this Agreement; (5) have bad ample opportunity to seek and have received advice from an attorney or other advisors regarwng this Agreement or have otherwise waived their right to do so; (6) have determined that it is in their best interest to enter h1to this Agreement; (7) have not been influen.c.ed. to sign this Agreement by a.ny statement or representation by the other party or its legal counsel or other representative not contained in this Agreement; (8) have had sufficient time to investigate the existence of the claims and other rights hereby released and have satisfied themselves with respect to the same based upon their investigation and the advice of counsel, (9) are fully authorized to execute this Agreement in the capacities in which it is executed and (I 0) enter jnto this Agreement knowingly and voluntarily without coercion, duress, or fraud. 15. Valid Consideration. Plajntiffs, the James Parties and Beste agree that this Agreement is supported by good, valuable, and sufficient consideration. 16. Change of Facts. Plaintiffs, 1hc James Parties and Beste understand and agree tl1at the facts in respect of which this Agreement is made may hereafter prove to be other lilan, or of different form than, the facts now known by either of them or believed by either of them to be true as set forth in this Agreement. Plaint:i.ffi'i, the James Parties and Beste expressly accept and assume the risk of the facts proving to be so different, and each of them agrees that all of the terms of this Agreement shall be, in all respects, effective and binding, and not subject to termination or rescission by either of them due to any such difference in facts. 17. Multiple Countexparts. Plaintiffs, the James Parties and Beste agree that this Agreement may be signed in multiple counterparts, each of which shall be deemed an original for all purposes. Plaintiffs the James Parties and Beste have executed this Agre~?ment on the following date Remainder of this Page Intention:d1y Left Blank -7- 2029 Eduardo S. Espinosa in s capacity as Receiver of Retirement Value, LLC and on behalf of Retirement Value, LLC TJIESTATE OF TEXAS § § COUNTY OF DALLA$ § BEFORE :tviE, the undersigned authodty, on this day p~onally appew:ed Eduardo S. Espinosa known to me to be the person whose na.-rne is subscribed to the foregoing "Settlement Agreement and Release of all Claims" and acknowledged to me that he executed same for the purposes and consioerations therein expressed and in the capacity or capactties indicated. 11,r ~~~R MY HAND AND · SEAL OF OFFICE this JZ t1;i day of -3· 2030 THE STATE OF TEXAS § § COUNTY OFTRAVIS § BEFORE ME, the undersigned authority, on this day personally appeared Donald Taylor known to me to be the person whose name is subscribed to tlle foregoing "Settlement Agreement and Release of all Claims'' and acknowledged to me that he executed sam~ for the puxposes and considerations therein expressed and in the capacity or capacities indicated. . )GIVEN UNDER MY HAND AND SEAL OF OFFICE tbis _d.) 1~ay of flfr 1 -· 2013. 2031 oate:d.tw; U, £0U ~~.~lbL- of'Retlrement Value, LLC TflESTATEOFTEXAS § § COUNTY OF HARIUS § BEFORE ME, the uoder.;igoed anthority} on this .those: name Is subscribed to the foregoing "Seitleroent Agreement apd Rdense of all Claims" and aol'..nowledged to mo that she executed &amc for the purposes and considerations therein expressed and in the capa.oity or capacities indicf!t.OO. A ylVEN < UNDER MY HAND AND SEAL.. OF OFFICE this cJ2nd day of ~2013. UNDASM1TH NoL:IJV Public STATE OF TEXAS M~ eomm. EXP. 10·28·15 • 10- 2032 Date: 'j- JJ..- J..otJ Jack Hohengarten Assistant Attorney General On behaffofthe State ofTexas THE STATE OF TEXAS § § COUNTY OF TRAVIS § BEFORE. ME. the undersigned authority, ·on this day personally .appeared ·Jack Hohengarten known to me to be the person whose name is subscribed to the foregoing "Settlement Agreement and Release of all Claims•• and acknowledged to me that she executed same for the purpos~ and considerations therein expressed and in the capacity or capacities indicated, () ,...., • GAVEN UNDER MY HAND AND SEAL OF OFFICE this ~ day of ~-2013. P.@4/ -ll- 2033 Date: J arne dement Services. LLC By: dJames Its: anagjng Member TIIE STATE OF CALlFORNIA§ § COUNTY OF CONTRA COSTA § BEFORE 'ME. the undersigned authority, on this day personally appeat·ed Ronald James, the Managing Member of James Settlement Services, LLC, known to me to be the person whose name is subscnoed to the foregoing ..Settlement Agreement and Release of all Claims" and acknowledged to me that he executed same for the purposes and considerations therein ex'P.ressed and in the capacity or capacities indicated. OJVEN UNDER MY HAND AND SEAL OF OFFICE this } 8" day of Af~~k 2o13. KAZIE 1<. AFSARI Comm, #1903 Notary Pub/Jc C .175 Contra C , • i!llfomla ;:; Com osta Count)' ~ rn.&p/resSep6, 20!4 .. . . . .... . ..... - !2- 2034 Date:~ Ljj_;f- dJ) / J Rlsames. individually § THE STATE OF CALIFORNIA § COUNTYOFCONTRACOSTA § BEFORE ME, the undersigned authority, on this day personally appeared Ronald James, known to me to be the person whose name is subscribed to the foregoing "Settlement Ag.reen1ent and Release of alL Claims" and acknowledged to me that he executed same for the purposes and considerations therein expressed and in the capacity or capacities indicated. GIVEN UNDER l\fY HAND AND SEAL OF OFFICE this lX_ day of A'P~i L... 2013. KAZlE K. AFS~ C.omm. M\903)75 . ~ Notary PubHc. CahfotOla n contUI Cost<"~ County t comm.ExplresSep6,20\4 _j" - l3- 2035 Date: ~> nald Ja THE STATE OF CALIFORNIA§ § COUNTY OF CONTRA COSTA § BEFORE ME, the undersigned authority, on this day personally appeared Donald James known to me to be the person whose name is subscribed to the foregoing "Settlement Agreement aod Release of aU Claims" and acknowledged to me that he executed same for the purposes and considerations therein expressed and in the capacity or capacities indicated. GIVEN UNDER MY HAND AND SEAL OF. OFFICE this J..x_ day of A f?R_r L. 2013. AAZIE 1<. AFSARI ~ ~ K. 4/t.i---., cornm. 1:1903175 Notary Public, the State of ('..alifomia Notary Public. California n Contra Costa Covnty comm. Expru~s.Se!!' 6, 20\4 -14 - 2036 ··-----·- ... .... .... ....... .... . .. ........ . ~ ·· I H. Date: ~ ~lBeste TBESTATEOFNEWMEXlCO § § COUNTY OF SANTA FE § BEFORE ME. the undersigned authority. on this day personally appeared Michael Beste known ro me to be the person whose name is subscribed to the foregoing "Settlement Agreement and Release of all Claims'$ and aclmowledged to me that he executed same f~r the purposes and considerations therein eJ...'Pressed and in the capacity or capacities indicated. GIVEN UNDER MY HAND AND SEAL OF OFFICE this 17--rf.l day of /kvL 2013. I I II ·t t I -15- 2037