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INTERESTED PARTY RESPONSE -- (re: pldg. ( 1 in MDL No. 2950) ) Filed by Plaintiffs… — Agent Fee Litigation (Dkt. 178)

Summary

An Interested Party Response filed June 17, 2020 by plaintiffs James Quinn, Fahmia, Inc., Prinzo & Associates, LLC, and Ratliff CPA Firm, PC with the United States Judicial Panel on Multidistrict Litigation in In Re: Paycheck Protection Program (PPP) Agent Fees Litigation, MDL No. 2950, as Document 178. It responds to the Motion for Transfer filed by Alliant CPA Group LLC (Dkt. No. 1), supporting transfer under 28 U.S.C. §1407(a) while proposing different transferee judges, either the Hon. Jed S. Rakoff in the Southern District of New York or the Hon. Bruce Howe Hendricks in the District of South Carolina. The response states that 31 agent fee actions are before the Panel, filed by 27 different plaintiffs in 18 different districts and involving 116 financial institution defendants. It runs 22 pages and refers to charts of actions attached as Exhibit A and Exhibit B.

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        Case MDL No. 2950    Document 178   Filed 06/17/20   Page 1 of 22




                   BEFORE THE UNITED STATES JUDICIAL PANEL
                        ON MULTIDISTRICT LITIGATION

In Re: PAYCHECK PROTECTION PROGRAM
(PPP) AGENT FEES LITIGATION
                                            MDL NO. 2950


This document relates to:
ALL ACTIONS




    INTERESTED PARTY RESPONSE OF PLAINTIFFS JAMES QUINN, FAHMIA, INC.,
            PRINZO & ASSOCIATES, LLC, AND RATLIFF CPA FIRM, PC




                                               Richard D. McCune
                                               McCune Wright Arevalo LLP
                                               3281 Guasti Road Suite 100
                                               Ontario, CA 91761
                                               909-557-1250
                                               Fax: 909-557-1275
                                               Email: rdm@mccunewright.com
            Case MDL No. 2950                      Document 178                  Filed 06/17/20               Page 2 of 22




                                                   TABLE OF CONTENTS

TABLE OF AUTHORITIES .......................................................................................................... ii

I.     INTRODUCTION .................................................................................................................. 1

II.    BACKGROUND .................................................................................................................... 2

          A.         The Paycheck Protection Program .......................................................................... 2

          B.         PPP Agent Fee Litigation........................................................................................ 4

III. ARGUMENT .......................................................................................................................... 6

          A.         Transfer of the Agent Fee Actions is Appropriate .................................................. 6
                     1. The Agent Fee Actions Present Common Questions of Fact ........................... 6
                     2. Transfer Will Facilitate the Convenience of the Parties and Witnesses .......... 8
                     3. Transfer Will Promote the Just and Efficient Conduct of the Agent Fee
                     Actions .................................................................................................................. 10

          B.         The Hon. Jed S. Rakoff in the Southern District of New York is an Appropriate
                     Transferee Judge ................................................................................................... 12

          C.         The Hon. Bruce Howe Hendricks in the District of South Carolina Would Also Be
                     an Appropriate MDL Transferee Judge ................................................................ 16

IV. CONCLUSION ..................................................................................................................... 18




                                                                       i
            Case MDL No. 2950                        Document 178                   Filed 06/17/20                 Page 3 of 22




                                                  TABLE OF AUTHORITIES

Cases
In re Androgel Products Liab. Litig. (MDL No. 2545), 24 F. Supp. 3d 1378, 1379 (U.S. Jud. Pan.
  Mult. Litig. 2014)...................................................................................................................... 12
In re Asbestos Prod. Liab. Litig. (No. VI), 771 F. Supp. 415, 416 (U.S. Jud. Pan. Mult. Litig.
  1991) ........................................................................................................................................... 8
In re Auto Body Shop Antitrust Litig., 37 F. Supp. 3d 1388, 1390 (U.S. Jud. Pan. Mult. Lit. 2014)
  ................................................................................................................................................... 10
In re Checking Account Overdraft Litig. (MDL No. 2036), 626 F. Supp. 2d 1333 (U.S. Jud. Pan.
  Mult. Litig. 2009).............................................................................................................. 7, 8, 11
In re Credit Default Swaps Antitrust Litig., 978 F. Supp. 2d 1374, 1375 (U.S. Jud. Pan. Mult. Lit.
  2013) ......................................................................................................................................... 14
In re Generic Digoxin & Doxycycline Antitrust Litig., 222 F. Supp. 3d 1341, 1343 (U.S. Jud.
  Pan. Mult. Lit. 2017) ................................................................................................................... 8
In re Johnson & Johnson Talcum Powder Prod. Mktg., Sales Practices & Prod. Liab. Litig., 220
  F. Supp. 3d 1356, 1358 (U.S. Jud. Pan. Mult. Lit. 2016........................................................... 10
In re Juul Labs, Inc., Mktg., Sales Practices & Prod. Liab. Litig., 396 F. Supp. 3d 1366, 1367-68
  (U.S. Jud. Pan. Mult. Lit. 2019) .................................................................................................. 8
In re Nat'l Prescription Opiate Litig. (MDL No. 2804), 290 F. Supp. 3d 1375 (U.S. Jud. Pan.
  Mult. Lit. 2017) ......................................................................................................................... 11
In re Nine W. LBO Sec. Litig., No. MDL 2941, 2020 WL 2847269, at *2 (U.S. Jud. Pan. Mult.
  Lit. June 2, 2020) ...................................................................................................................... 14
In re Rhodia S.A., Sec. Litig., 398 F. Supp. 2d 1359, 1360 (U.S. Jud. Pan. Mult. Lit. 2005)....... 15
In re Valsartan N-Nitrosodimethylamine (NDMA) Contamination Prod. Liab. Litig., 363 F.
  Supp. 3d 1378, 1380-82 (U.S. Jud. Pan. Mult. Lit. 2019) .......................................................... 8
In re: TD Bank, N.A. Debit Card Overdraft Fee Litigation, 6:15-mn-02613-BHH (ECF No. 233
  at pp. 2-3) .................................................................................................................................. 17




                                                                         ii
             Case MDL No. 2950                    Document 178                Filed 06/17/20              Page 4 of 22




Statutes
28 U.S.C. §1407(a) ................................................................................................................... 6, 12
Pub. L. No. 116-136, 134 Stat. 281 ................................................................................................ 2

Treatises
Manual for Complex Litigation, Fourth, §20.131................................................................... 12, 13




                                                                    iii
           Case MDL No. 2950        Document 178        Filed 06/17/20      Page 5 of 22




       In accordance with Rule 6.2(e) of the Rules of Procedure for the United States Judicial

Panel on Multidistrict Litigation, Plaintiffs James Quinn, Fahmia, Inc., Prinzo & Associates, LLC,

and Ratliff CPA Firm, PC (together, the “Quinn Plaintiffs”), file this Interested Party Response to

the Motion for Transfer filed by Alliant CPA Group LLC (Dkt. No. 1).

   I. INTRODUCTION

       The actions before the Panel relate to numerous Small Business Administration-certified

lenders’ failure to pay “agent fees” in connection with processing Paycheck Protection Program

(PPP) loans approved for small businesses under the CARES Act. These lenders processed federal

government loans for small businesses. The SBA agreed to compensate the lenders with additional

“lender fees” ranging from 1 to 5 percent of the borrower loan amount. From these lender fees,

lenders were to compensate agents (e.g., accountants or CPAs), such as the Quinn Plaintiffs, who

assisted borrowers. These “agent fees” were set at approximately 15-25 percent of the lender fees,

again depending upon the borrower loan amount. The actions before the Panel relate to unpaid

PPP agent fees. Through early June 2020, more than 4.5 million PPP loans, totaling more than

$500 billion, have been approved by more than 5,000 different lenders dispersed throughout the

country.

       The Quinn Plaintiffs support the motion to transfer the agent fee actions for coordinated or

consolidated pretrial proceedings, but suggest different transferee judges (and districts), either of

whom they believe would be more appropriate for this MDL. The Quinn Plaintiffs suggest transfer

either to the Honorable Jed S. Rakoff in the U.S. District Court for the Southern District of New

York, who already is presiding over four agent fee actions that have been designated “related,” or




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         Case MDL No. 2950          Document 178          Filed 06/17/20    Page 6 of 22




to the Honorable Bruce Howe Hendricks in the U.S. District Court for the District of South

Carolina, who is now presiding over six such actions. 1

    II. BACKGROUND

       A.      The Paycheck Protection Program

       As is well-known, in early 2020 the federal government raced to ease the damage to the

U.S. economy resulting from the shut-down of virtually every business across non-essential

industries due to the COVID-19 pandemic. In order swiftly to distribute money to small

businesses, Congress authorized the nation’s SBA-certified lenders to expedite the processing of

applications and the distribution of loan funds through a temporary addendum to the SBA’s 7(a)

Loan Program. As set out in the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act,

which became law on March 27, 2020, the $659 billion PPP loan program thus provided access to

federally-guaranteed cash flow assistance for small businesses, to be administered by the SBA.

Pub. L. No. 116-136, 134 Stat. 281.

       The Treasury Department published a PPP Lender Information Sheet describing the

lending process. 2 That PPP Information Sheet, in conjunction with the PPP Interim Final Rule and

guidance entitled Paycheck Protection Program Loans FAQs, described that borrowers would be

responsible for certifying the accuracy (subject to significant penalty) of certain application

representations, including with respect to historic payroll data, but that lenders would be permitted




1
         A chart of the Quinn Plaintiff actions—which also identifies the cases pending before
Judges Rakoff and Hendricks—is attached as Exhibit A. Exhibit A combines the information set
out in the Quinn Plaintiffs’ Notices of Related Actions filed at JPML 2950 Dkt. Nos. 98, 135, and
143.
2
         See U.S. Department of Treasury, “Paycheck Protection Program (PPP) Information
Sheet, Lenders,” available at
https://home.treasury.gov/system/files/136/PPP%20Lender%20Information%20Fact%20Sheet.p
df (last accessed June 16, 2020) (hereafter, “PPP Information Sheet”).



                                                 2
         Case MDL No. 2950          Document 178        Filed 06/17/20      Page 7 of 22




to rely on those certifications and representations. 3 The PPP acknowledged that small businesses

might require the assistance of CPAs, accountants, or other “agents” to assemble this information

or to support their applications. The PPP Information Sheet defines an agent as “an authorized

representative” and includes “An attorney; An accountant; A consultant; Someone who prepares

an applicant’s application for financial assistance and is employed and compensated by the

applicant; Someone who assists a lender with originating disbursing, servicing, liquidating, or

litigating SBA loans; A loan broker; or Any other individual or entity representing an applicant by

conducting business with the SBA.” PPP Information Sheet, supra n. 2.

       The law dictated that neither the SBA-certified lender nor any such “agent” would be

permitted to collect fees from the loan applicant, but it provided instead that lenders and agents

would receive government remuneration for their services. In particular, lenders would receive—

from the government—“lenders fees” in the amounts of: 5% for loans of not more than $350,000;

3% for loans of more than $350,000 and less than $2,000,000; and 1% for loans of at least

$2,000,000. Id. “Agent fees” were to be in amounts not exceeding: 1% for loans of not more than

$350,000; 0.50% for loans of more than $350,000 and less than $2 million; and 0.25% for loans

of at least $2 million. Id. Critically, the program dictated that agent fees were to be “paid out of

lender fees. The lender will pay the agent.” Id. (emphasis supplied). As of this filing, more than




3
        The PPP Interim Final Rule is published at 13 C.F.R. Part 120, available at
https://www.sba.gov/sites/default/files/2020-04/PPP%20Interim%20Final%20Rule_0.pdf, and
the FAQs are available at https://www.sba.gov/sites/default/files/2020-06/Paycheck-Protection-
Program-Frequently-Asked-Questions_05%2027%2020-508.pdf (both documents last accessed
June 16, 2020).



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4.5 million PPP loans, totaling more than $500 billion, have been approved by more than 5,000

different lenders. 4

        B.      PPP Agent Fee Litigation

        Lender practices under the PPP have spawned different types of litigation. A number of

small business PPP borrowers (or, those who attempted to borrow) have initiated lawsuits against

lenders alleging improprieties in the application and lending process. Some of these actions are

the subject of different Section 1407 motions to transfer before the Panel, seeking centralization

of separate MDL proceedings. See, e.g., In re JPMorgan Chase Paycheck Protection Plan Litig.

(MDL No. 2944); In re Bank of America Paycheck Protection Plan Litig. (MDL No. 2952); and

In re Wells Fargo Paycheck Protection Plan Litig. (MDL No. 2954) (collectively hereafter, “PPP

Borrower Actions”). The PPP Borrower Action plaintiffs appear to assert claims based on a variety

of different types of alleged conduct, including, e.g., prioritizing larger loan applicants over

smaller applicants, excluding applicants who were not existing customers of the lender, and

backdating approvals. These varied allegations led one defendant to oppose transfer entirely of

certain PPP Borrower Actions, which it described as, “a jigsaw puzzle of unmatched pieces” that

“allege different factual circumstances, purported injuries, and putative claims arising out of

different alleged policies, procedures, and practices.” JPMorgan Chase Bank, N.A.’s Cons.

Response in Opp. to Mtns. For Transfer of Actions, MDL No. 2944, Dkt. No. 69 at pp. 1, 11.

        In any event, those PPP Borrower Actions are a different species of litigation than the agent

fee actions that are the subject of this MDL No. 2950. As noted above, the agent fee actions seek




4
      See U.S. Small Business Association Paycheck Protection Program (PPP) Report,
Approvals through 6/12/2020, available at https://www.sba.gov/sites/default/files/2020-
06/PPP_Report_Public_200606%20FINAL_-508.pdf (last accessed June 17, 2020).




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          Case MDL No. 2950          Document 178         Filed 06/17/20       Page 9 of 22




payment of the fees to which agents legally are entitled relating to funded PPP loans. An important

distinction emanating from this is that while a particular PPP borrower presumably has a claim (if

at all) against only a single lender, PPP agents often performed work for numerous small business

clients, each of which might have secured its PPP lending through a different SBA-certified PPP

lender. A given agent fee plaintiff, then, might have separate agent fee claims to assert against

numerous lenders—if they all failed to pay the agent fees. The Quinn Plaintiffs, who are CPAs or

other “agents” as described in the Treasury’s PPP Information Sheet, illustrate this point:

collectively, they assert claims against thirteen different financial institution families in thirteen

different civil actions pending across five districts. See Ex. A. In each, they allege claims on behalf

of plaintiff classes for declaratory relief, breach of contract, conversion, unjust enrichment, and

state consumer protection or unfair business practices laws against a single PPP lender defendant

(and, at times, its affiliates).

        In all, as of this filing, there presently are 31 agent fee actions before the Panel (hereafter,

“Related Actions”), filed by 27 different plaintiffs in 18 different districts, and involving 116

financial institution defendants. 5 The Related Actions assert similar claims on behalf of similar (or

even overlapping) putative classes of plaintiffs for the same or similar conduct undertaken by

lender banks functioning under a single federal law and regulatory scheme. The collection of

Related Actions is certain to grow, and actions against additional PPP lender defendants are certain

to be filed. As discussed below, the Related Actions (and any future tag-along agent fee cases) are

well-suited for transfer and pretrial coordination or consolidation.




5
       A chart of all actions before the Panel as of June 16, 2020, is attached as Exhibit B. Some
defendants are affiliates of each other.



                                                   5
        Case MDL No. 2950           Document 178        Filed 06/17/20      Page 10 of 22




   III. ARGUMENT

       “The objective of transfer is to eliminate duplication in discovery, avoid conflicting rulings

and schedules, reduce litigation cost, and save the time and effort of the parties, the attorneys, the

witnesses, and the courts.” Manual for Complex Litigation, Fourth, §20.131. The Related Actions

assert virtually indistinguishable claims on behalf of (often) overlapping classes of plaintiffs,

against a growing number of PPP lender defendants who all are accused of violating the same law

and regulatory requirements at roughly the same time. The Related Actions all are at their infancy.

Even so, the already substantial number of cases (and the significant number of PPP lender

defendants) strongly suggest the importance of early coordination by a skilled transferee judge.

This need will become only more apparent as new cases are filed and additional lender defendants

are added. Centralization before an appropriate transferee such as Judge Rakoff in the Southern

District of New York or Judge Hendricks in the District of South Carolina could, at this early stage,

put the Related Actions on an expeditious path to resolution.

       A.      Transfer of the Agent Fee Actions is Appropriate

       Pursuant to 28 U.S.C. §1407(a), the Panel may transfer to any district for coordinated or

consolidated pretrial proceedings “civil actions involving one or more common questions of fact

[that] are pending in different districts,” when in its determination such transfer “will be for the

convenience of parties and witnesses and will promote the just and efficient conduct of such

actions.”

               1. The Agent Fee Actions Present Common Questions of Fact

       All of the actions before the Panel involve the same core fact pattern: the defendants are

SBA-certified lenders who undertook to process and approve PPP loans for small businesses. They

did this pursuant to a single law and a single SBA regulatory structure. Those regulations dictated




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        Case MDL No. 2950          Document 178        Filed 06/17/20     Page 11 of 22




the lenders’ compensation and provided for the agent fees to be paid out of that compensation. The

plaintiffs performed as agents for their small business clients who obtained the PPP loans from the

defendants, and the plaintiffs demand payment of the agent fees to which they are entitled under

the law. The Related Actions also present common facts to be discovered: what did each defendant

certify to the SBA about its participation in and compliance with the PPP program; what was each

defendant’s policy as to the payment of PPP agent fees; how was that policy reached; and what

steps did the defendants take to ascertain the identity of PPP borrower agents. Separate lawsuits

raising common questions about the similar practices of different banks are appropriate for

centralization.

       These common factual inquiries strongly favor transfer of the Related Actions for

coordinated proceedings. The Panel’s centralization in In re Checking Account Overdraft Litig.

(MDL No. 2036), 626 F. Supp. 2d 1333 (U.S. Jud. Pan. Mult. Litig. 2009) is instructive. There, it

centralized a number of actions pending in different districts against different defendant banks,

each of which was accused of engaging in unlawful overdraft practices with its own (different)

retail customers. The Panel centralized the actions despite banks’ argument (likely to be repeated

here) that different banks had unique practices. It noted that “[w]hile there will be some unique

questions of fact from bank-to-bank, these actions share sufficient factual questions relating to

industry-wide bank … policies and procedures to warrant centralization of all actions in one MDL

docket.” 626 F. Supp. 2d at 1335. Just as the Related Actions here allege that each PPP lender

defendant failed to pay agent fees as required by a common federal law regulatory structure, the

actions in MDL 2036 shared factual questions about the imposition of common overdraft fees “by

various bank defendants on their customer’s checking accounts,” which justified transfer in order




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           Case MDL No. 2950          Document 178        Filed 06/17/20     Page 12 of 22




to “eliminate duplicative discovery; avoid inconsistent pretrial rulings; and conserve the resources

of the parties, their counsel and the judiciary.” Id.

           The fact that a growing number of defendants are involved in these actions is not a barrier

to centralization where these common facts create efficiencies. See, e.g., In re Asbestos Prod. Liab.

Litig. (No. VI), 771 F. Supp. 415, 416 (U.S. Jud. Pan. Mult. Lit. 1991) (centralizing cases involving

nearly 500 defendants); In re Generic Digoxin & Doxycycline Antitrust Litig., 222 F. Supp. 3d

1341, 1343 (U.S. Jud. Pan. Mult. Lit. 2017) (centralizing litigation involving more than 50

defendants selling dozens of different products); In re Juul Labs, Inc., Mktg., Sales Practices &

Prod. Liab. Litig., 396 F. Supp. 3d 1366, 1367-68 (U.S. Jud. Pan. Mult. Lit. 2019) (centralizing

actions involving more than 80 defendants); In re Valsartan N-Nitrosodimethylamine (NDMA)

Contamination Prod. Liab. Litig., 363 F. Supp. 3d 1378, 1380-82 (U.S. Jud. Pan. Mult. Lit. 2019)

(centralizing claims against more than 90 defendants manufacturing different products in different

states).

           The Related Actions likewise present a straightforward set of common facts most

efficiently investigated and established through, at a minimum, coordinated discovery. Even if

each lender defendant established an agent fee policy on its own, transfer and coordination or

consolidation of the actions still would permit a single court to oversee an efficient discovery

process designed to develop evidence about each such policy in order to assess compliance with

the law. See In re Checking Account Overdraft Litig., 626 F. Supp. 2d at 1335 (rejecting argument

that unique factual questions predominate in actions brought against different banks and noting

that transfer will allow a single district court to “formulate a pretrial program” to address any “non-

common issues” and streamline all actions).

                  2. Transfer Will Facilitate the Convenience of the Parties and Witnesses




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        Case MDL No. 2950           Document 178         Filed 06/17/20      Page 13 of 22




       Transfer and coordination or consolidation will also serve the convenience of the parties

and the witnesses. A large number of lender defendants in the Related Actions have been sued not

just in multiple actions, but also in multiple jurisdictions. For instance, the Quinn Plaintiffs sued

the JPMorgan defendants in the Southern District of New York, but the JPMorgan entities are also

named in nine other actions filed in eight additional districts. 6 Bank of America defendants have

been sued in seven different districts. See Ex. B at Rows 14, 17, 22, 23, 24, 26, 27. Eleven other

lender defendants already have been sued in multiple districts.7 Each of these defendants

presumably has an interest in litigating this case once, with respect to the pleadings, fact and expert

discovery, class certification, law and motion matters, and trial. Transfer and coordination or

consolidation thus reduces the likelihood of duplicative efforts but also of inconsistent rulings from

different courts. And while it is true that all lender defendants are not headquartered in the same

(or in any single) location, this does not detract from the efficiency of transfer generally. In-person

court hearings have, in many cases, ceased entirely during the COVID-19 outbreak; it remains to

be seen whether courts will conclude that telephonic or video court conferences can continue to be

just as effective going forward. Further, with respect to discovery, witnesses presumably will

continue to provide their evidence where they are located, irrespective of transfer. The efficiency



6
        American Video Duplicating, Inc. et al. v. JPMorgan Chase Bank, N.A. et al., No. 2:20-
cv-03815 (C.D. Cal.); Brunner Accounting Group et al. v. JPMorgan Chase Bank, N.A. et al., No.
2:20-cv-04235 (C.D. Cal.); ImpAcct, LLC v. JPMorgan Chase Bank, N.A. et al., No. 1:20-cv-
01344 (D. Colo.); Panda Accounting, LLC et al. v. JPMorgan Chase Bank, N.A. et al., No. 2:20-
cv-00985 (D. Ariz.); Panda Group, P.C. et al. v. Chase Bank USA et al., No. 4:20-cv-00045 (D.
Utah); William Bookmyer et al. v. JPMorgan Chase Bank, N.A. et al., No. 2:20-cv-02284 (S.D.
Ohio); Full Compliance, LLC et al. v. JPMorgan Chase Bank N.A. et al., No. 1:20-cv-22339 (S.D.
Fla.); Howard Smukler et al. v. JPMorgan Chase Bank, N.A. et al., No. 3:20-cv-03413 (N.D. Cal.);
and Juan Antonio Sanchez, PC et al. v. JPMorgan Chase Bank, N.A. et al., No. 7:20-cv-00139
(S.D. Tex.).
7
        See Ex. B (identifying Citibank, N.A.; First-Citizens Bank & Trust; Keybank, N.A.; Live
Oak Banking Co.; Regions Bank; Synovus Bank; TD Bank, N.A.; Truist Bank; U.S. Bank, N.A.;
Wells Fargo Bank, N.A.; and Zions Bancorporation, N.A.).



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to be gained is in those witnesses providing their evidence only once, which can only result from

effective coordination. Trial or evidentiary hearings might require additional travel, but given the

alternative—a slate of multiple cases pending in multiple different districts—whatever limited

additional travel those tasks might implicate likely is less intrusive and less inconvenient for the

parties and the witnesses than proceeding without transfer and coordination.

        Nor is informal coordination among parties, counsel, and the courts a realistic alternative

under the circumstances. The Quinn Plaintiffs are mindful of the Panel’s admonition that they

address what efforts have been made to pursue alternatives to centralization, and undersigned

counsel has had preliminary discussions with counsel for a number of the other plaintiffs before

the Panel. Realistically, though, it is unlikely that the parties (or the district courts) could achieve

informal coordination given the sheer number of actions pending. See In re Johnson & Johnson

Talcum Powder Prod. Mktg., Sales Practices & Prod. Liab. Litig., 220 F. Supp. 3d 1356, 1358

(U.S. Jud. Pan. Mult. Lit. 2016) (coordination among 54 pending actions in more than twenty

districts “does not appear practicable”); In re Auto Body Shop Antitrust Litig., 37 F. Supp. 3d 1388,

1390 (U.S. Jud. Pan. Mult. Lit. 2014) (voluntary coordination of cases in five districts against 80

defendants “impractical”).

                3. Transfer Will Promote the Just and Efficient Conduct of the Agent Fee
                   Actions

        All of the Related Actions are at the outset. Although there are actions against numerous

PPP lender defendants, this creates a unique opportunity for a single transferee court to develop,

from the ground up, a coordinated and efficient approach to litigating these claims on behalf of

overlapping classes of plaintiffs. As described in Point III.B., infra, Judge Rakoff has for instance

commenced a plan of aggressively coordinating the actions already before him. Early, active

coordination is in the interest of the parties and of the federal court system generally. The plaintiffs




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advance largely the same claims, on behalf of similar classes, against similar sets of defendants.

Even if there are some individual fact issues pertaining to certain plaintiffs or certain defendants,

all the actions can be expected also to implicate common fact questions pertaining to the PPP agent

fees, which supports centralization. See In re Nat'l Prescription Opiate Litig. (MDL No. 2804),

290 F. Supp. 3d 1375 (U.S. Jud. Pan. Mult. Lit. 2017) (transferring actions against various

differently situated defendants where plaintiffs allege that all defendants failed to adhere to

“obligation under the Controlled Substances Act and similar state laws to prevent diversion of

opiates … into illicit channels.”). Importantly, even if different banks in the Related Actions

enacted some different policies, there clearly also are common facts and transfer has “the salutary

effect of placing all related actions before one court which can formulate a pretrial program” to

account for common and non-common issues and to ensure “proceedings will be conducted in a

streamlined manner leading to the just and expeditious resolution of all actions to the benefit of

the parties.” In re Checking Account Overdraft Litig., 626 F. Supp. 2d at 1335

       Although the Panel has, on occasion, expressed some reluctance to centralize litigation on

an industry-wide basis, the actions before it here justify doing so. First, the putative classes of

plaintiffs involved in the actions overlap. As illustrated just by the cases already on file, many

agent fee plaintiffs can assert—and have asserted—claims against multiple PPP lenders. The

Quinn Plaintiffs chose to assert the claims they had against separate PPP lenders in separate civil

actions. Other plaintiffs have taken a different tack: the plaintiffs in American Video Duplicating

et al. v. Citibank et al., No. 2:20-cv-03815 (C.D. Cal.), for instance, asserted claims against

Citibank, US Bank, JPMorgan, Wells Fargo, Bank of America, and others all in the same civil

action. See Ex. B at Row 17. The same is true of numerous other plaintiffs. See id. at, e.g., Rows

15, 19, 22 (Panda Accounting, LLC, Brunner Accounting Group, and ImpAcct, LLC all asserting




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        Case MDL No. 2950          Document 178         Filed 06/17/20      Page 16 of 22




claims against JPMorgan along with other PPP lenders in same civil actions). This landscape begs

for coordination. The Quinn Plaintiffs understand that JPMorgan intends to support MDL

formation as to the claims against it, but to oppose centralization generally. The Panel has rejected

similar “alternative” approaches when litigants have suggested centralization of only certain cases.

In In re Androgel Products Liab. Litig. (MDL No. 2545), 24 F. Supp. 3d 1378, 1379 (U.S. Jud.

Pan. Mult. Litig. 2014), the Panel centralized actions against multiple manufacturers of

testosterone replacement therapies on an “industry-wide” basis. It reasoned that the actions would

share factual questions regarding general causation, background science, and common regulatory

issues, and that proposed alternative approaches involving only certain cases could prove “too

procedurally complicated” and “likely would delay the resolution of the common core issues” in

the litigation. Id. Further, Section 1407(a) authorizes the Panel to transfer “civil actions,” not

claims. See Manual for Complex Litigation, Fourth, §20.131. Where a number of the “civil

actions” before the Panel include claims against JPMorgan alongside claims against other PPP

lenders, JPMorgan’s more limited centralization would create insurmountable logistical hurdles. 8

       B.      The Hon. Jed S. Rakoff in the Southern District of New York is an Appropriate
               Transferee Judge

       As set forth above, through early centralization and skillful coordination, the actions before

the Panel can be litigated in an efficient, fair, and expeditious manner. The Honorable Jed S.

Rakoff, Senior District Judge in the U.S. District Court for the Southern District of New York, is

an experienced transferee judge who would be an ideal jurist to oversee this litigation.




8
          At the same time, in view of the defendants’ limited role under the PPP program, there is
little risk that transfer and coordination of actions against multiple defendants would implicate
confidentiality concerns among them that could not easily be addressed by the transferee court.



                                                 12
         Case MDL No. 2950         Document 178         Filed 06/17/20      Page 17 of 22




        While no single factor dictates the appropriate transferee selection, the Panel does consider

inter alia where the largest number of cases is pending, where cost and inconvenience will be

minimized, and the experience, skill, and caseloads of available judges. Manual for Complex

Litigation, Fourth §20.131. Four of the Quinn Plaintiffs’ actions are currently pending before

Judge Rakoff. The first-filed of these, Quinn et al. v. JPMorgan Chase Bank, N.A. et al., No. 1:20-

cv-04100-JSR (S.D.N.Y.) (hereafter “Quinn v. JPMorgan”), was randomly assigned to Judge

Rakoff. Over the objections of defendants Citibank and Union Bank, 9 he thereafter related and

accepted for reassignment actions against Signature Bank, Union Bank, and Citibank. 10 The parties

to these four actions already have filed an initial joint Rule 26(f) plan for discovery and Judge

Rakoff has advised the parties that the related cases should be trial-ready by November 23, 2020,

subject to confirming discovery cut-off dates and ruling on defendants’ objections to this schedule.

An initial court conference in the S.D.N.Y. related cases is set for June 23, 2020, at which time it

is expected that an expedited schedule for Rule 26 disclosures, discovery, and Rule 12 motions

will be set.

        In addition to relating these four agent fee actions before Judge Rakoff, the Southern

District of New York also rejected JPMorgan’s separate request to relate Quinn v. JPMorgan to

an earlier-filed PPP borrower action, entitled Ryan M. Kull et al. v. Chase Bank USA, N.A. et al.,

No. 1:20-cv-03138-NRB (S.D.N.Y.). 11 This is important insofar as it demonstrates that Judge



9
       See Quinn et al. v. JPMorgan Chase Bank, N.A. et al., No. 1:20-cv-04100-JSR (S.D.N.Y.)
at Dkt Nos. 16 (Citibank Opp. to Fahmia’s Related Case Statement) and 17 (Union Bank Opp. to
Fahmia’s Related Case Statement).
10
       See June 8, 2020 docket entries on S.D.N.Y. Docket Sheet for Quinn v. Signature
(reproduced at MDL 2950 Dkt. No. 98-4), June 9, 2020 docket entries on S.D.N.Y. Docket Sheet
for Fahmia v. MUFG (MDL 2950 Dkt. No. 98-5), June 9, 2020 docket entries on S.D.N.Y. Docket
Sheet for Fahmia v. Citibank (MDL 2950 Dkt. No. 98-6).
11
       See Ryan M. Kull et al. v. Chase Bank USA, N.A. et al., No. 1:20-cv-03138-NRB
(S.D.N.Y.) at Dkt. No. 9 (JPMorgan June 4, 2020 Notice of Related Action identifying Quinn v.



                                                 13
        Case MDL No. 2950          Document 178        Filed 06/17/20     Page 18 of 22




Rakoff and the Southern District of New York appreciated immediately the fundamental

distinction between PPP agent fee cases, as to which the Quinn Plaintiffs here support transfer,

and PPP borrower cases, which appear to be the subject of several different Section 1407 transfer

motions. See Point II.B, supra. The Quinn Plaintiffs take no position on the motion to transfer the

PPP Borrower Actions in MDL Nos. 2944, 2952, and 2954, but would not support centralization

of the MDL 2950 PPP agent fee cases and the PPP Borrower Actions in a single MDL.

       A district judge since 1996, Judge Rakoff is of course well-known to the Panel, having

successfully presided over no fewer than five previous or ongoing MDLs. These include several

banking and finance-related litigations, such as In re Refco Inc. Securities Litigation (MDL No.

1902); In re Merrill Lynch & Co., Inc., Securities, Derivative & “ERISA” Litigation (MDL No.

1933); and In re Nine West LBO Securities Litigation (MDL No. 2941). As the Panel recently

concluded in transferring the latter MDL to his docket, “Judge Jed S. Rakoff is an experienced

transferee judge, and we are confident he will steer this litigation on a prudent and expeditious

course to resolution.” In re Nine W. LBO Sec. Litig., No. MDL 2941, 2020 WL 2847269, at *2

(U.S. Jud. Pan. Mult. Lit. June 2, 2020).

       Centralization in the Southern District of New York is also geographically appropriate. The

Related Actions are pending in districts around the country. Plaintiffs and defendants alike are

geographically dispersed. Many PPP lender defendants are major national banks or federally-

regulated credit unions. Others are state-chartered lending institutions. As the country’s

preeminent financial center, the Southern District of New York is as appropriate a transferee forum



JPMorgan), Dkt. No. 10 (Quinn Plaintiffs’ Response), and Dkt. No. 11 (JPMorgan Reply). These
filings were in the form of letters addressed to the Hon. Naomi Reice Buchwald (presiding over
the Kull action), with copies provided to Judge Rakoff. Judge Rakoff’s chambers ultimately
clarified that the Quinn v. JPMorgan agent fee action was not related to the Kull borrower action
and that Quinn v. JPMorgan and the three cases related to it would remain with Judge Rakoff.



                                                14
         Case MDL No. 2950           Document 178         Filed 06/17/20       Page 19 of 22




as any for an MDL relating to bank lending practices. See In re Credit Default Swaps Antitrust

Litig., 978 F. Supp. 2d 1374, 1375 (U.S. Jud. Pan. Mult. Lit. 2013) (centralizing banking-related

actions in Southern District of New York). Numerous PPP lender defendants call New York home,

and the nation’s third most-populous state abounds with CPAs, auditors, and other professionals

fitting the PPP definition of “agent” and thus likely to be class members. In fact, according to the

SBA’s most recent PPP data, New York is fourth highest nationally in the total number of approved

loans per state, and third highest nationally in net dollars loaned. 12 In short, in addition to the four

cases already pending there, New York is as likely as any location to be convenient for the largest

number of parties. See In re Rhodia S.A., Sec. Litig., 398 F. Supp. 2d 1359, 1360 (U.S. Jud. Pan.

Mult. Lit. 2005) (centralizing actions in Southern District of New York as an “accessible,

metropolitan location” where no district stood out as focal point of litigation and parties and

witnesses were geographically dispersed).

        While S.D.N.Y. has an undeniably busy docket, with 28 judgeships and 43 district court

judges (including senior status), 13 it more than handles its civil caseload. The number of pending

cases per judgeship is 668, which approximates the national average of 675. 14 The average time

from filing to civil trial is 31.0 months, which is only slightly slower than the national average of

27.8 months, but still well inside the speedier half of districts nationally. 15 The Southern District



12
         See U.S. Small Business Association Paycheck Protection Program (PPP) Report,
Approvals through 6/12/2020, at p. 5 (New York: 297,775 approved loans totaling
$37,548,994,774),          available        at        https://www.sba.gov/sites/default/files/2020-
06/PPP_Report_20200612-508.pdf (last accessed June 17, 2020).
13
         See     United    States    District     Court,     District  Judges,      available    at
https://nysd.uscourts.gov/judges/district-judges?last_name=&page=0 (last accessed June 16,
2020).
14
         See Federal Court Management Statistics–Profiles, U.S. Courts (Mar. 31, 2019), available
at      https://www.uscourts.gov/sites/default/files/data_tables/fcms_na_distprofile0331.2020.pdf
(hereafter, “FCMS Profiles”) (last accessed June 16, 2020).
15
         Id.



                                                   15
        Case MDL No. 2950          Document 178        Filed 06/17/20     Page 20 of 22




of New York is well-conditioned to handle MDL proceedings, with 18 such actions currently

pending. 16

       The movants proposed centralization before the Hon. Leigh Martin May in the Northern

District of Georgia. Dkt. No. 1. The Quinn Plaintiffs have no doubt that Judge May and many of

her colleagues would perform exceptionally as transferee, but the Northern District of Georgia is

a busier district, presiding over only a single Related Action, and, critically, Judge May has now

recused from that action. See Alliant CPA Group v. Bank of America et al., No. 1:20-cv-02026

(N.D. Ga.) Dkt. No. 21. 17

       Finally, as is well-known to the Panel, to the extent travel is required for court hearings,

the Southern District’s Manhattan courthouse is conveniently accessed from three major

international airports with numerous flight options to virtually any other major U.S. airport. With

an experienced transferee judge presiding over four related cases against different PPP lender

defendants in the nation’s major banking hub, the Southern District of New York and Judge Rakoff

are appropriate to oversee this matter.

       C.      The Hon. Bruce Howe Hendricks in the District of South Carolina Would Also
               Be an Appropriate MDL Transferee Judge

       The Hon. Bruce Howe Hendricks in the District of South Carolina is another highly capable

district judge with MDL experience particularly germane to this action. Judge Hendricks was



16
        MDL Statistics Report - Distribution of Pending MDL Dockets by District (June 15, 2020),
available at https://www.jpml.uscourts.gov/sites/jpml/files/Pending_MDL_Dockets_By_District-
June-15-2020.pdf (last accessed June 16, 2020).
17
        With only 11 judgeships, the Northern District of Georgia has the 14th most pending cases
per judgeship (773) of any district in the country. See FCMS Profiles. The Alliant CPA Group
matter was reassigned to the Hon. Michael L. Brown, who took the bench in January 2018 and has
a heavy docket. See CJRA Table 8––Report of Motions Pending Over Six Months
 For Period Ending September 30, 2019, (April 1, 2020), available at
https://www.uscourts.gov/sites/default/files/data_tables/cjra_7_0930.2019.pdf (last accessed June
17, 2020).



                                                16
         Case MDL No. 2950            Document 178          Filed 06/17/20       Page 21 of 22




appointed in the District of South Carolina in 2014, after she served as a magistrate judge in the

same court for the preceding twelve years. In 2015, the Panel transferred In re TD Bank, N.A.,

Debit Card Overdraft Fee Litigation (MDL No. 2613) to Judge Hendricks. Like the agent fee cases

here, the In re TD Bank MDL began as more than a dozen purported class actions seeking redress

from a major national bank. She deftly handled the transferee role, efficiently addressing

leadership issues, the use of consolidated complaints, making timely dispositive rulings, and

handling issues pertaining to production of sensitive bank customer data. Ultimately, Judge

Hendricks succeeded in pushing the parties to an expeditious resolution. Judge Hendricks granted

final approval to the settled class action earlier this year, on January 9, 2020, after supervising a

“grueling” discovery schedule, and after entertaining class certification oral argument just two

years after the Panel transferred the action to her. See Jan. 9, 2020 Final Order and Judgment, In

re: TD Bank, N.A. Debit Card Overdraft Fee Litigation, 6:15-mn-02613-BHH (ECF No. 233 at

pp. 2-3).

        Judge Hendricks currently presides over six of the Related Actions in this MDL—more

than any other judge. See Exs. A, B. The District of South Carolina has ten judgeships and

currently lists fourteen district judges (including senior status) on its website. 18 It falls in the middle

of district courts nationally, with 521 pending cases per judgeship (which is significantly lower

than the national average of 675), and its average time from filing to civil trial of 26.0 months puts

it in the speediest quarter of districts in the nation for that metric. 19 JPML statistics identify three




18
         See United States District Court, Dist. Of South Carolina, District Judges, available at
https://www.scd.uscourts.gov/Judges/distjudge.asp (last accessed June 16, 2020).
19
         See Federal Court Management Statistics–Profiles, U.S. Courts (Mar. 31, 2019), available
at      https://www.uscourts.gov/sites/default/files/data_tables/fcms_na_distprofile0331.2020.pdf
(last accessed June 16, 2020).



                                                    17
        Case MDL No. 2950           Document 178         Filed 06/17/20      Page 22 of 22




current MDLs assigned to the District of South Carolina, including Judge Hendricks’s recently

resolved In re TD Bank matter. 20

       Judge Hendricks sits in the District’s Charleston courthouse. To the extent travel remains

a regular part of court appearances, Charleston is, of course, a major Atlantic coast port city with

abundant lodging and amenities. Charleston International Airport services flights on eight different

U.S. carriers. 21 As an experienced banking MDL transferee, Judge Hendricks would make an

outstanding judge for this action. Centralization before her in the District of South Carolina would

promote the just and efficient conduct of this litigation overall as well.

     IV. CONCLUSION

       For the foregoing reasons, the Quinn Plaintiffs support transfer of the agent fee actions for

coordinated or consolidated pre-trial proceedings before either the Hon. Jed S. Rakoff (S.D.N.Y.)

or the Hon. Bruce Howe Hendricks (D.S.C.).




 DATED: June 17, 2020                              s/ Richard D. McCune
                                                   Richard D. McCune
                                                   McCune Wright Arevalo LLP
                                                   3281 Guasti Road Suite 100
                                                   Ontario, CA 91761
                                                   909-557-1250
                                                   Fax: 909-557-1275
                                                   Email: rdm@mccunewright.com

                                                   Counsel for the Plaintiffs James Quinn, Fahmia,
                                                   Inc., Prinzo & Associates, LLC, and Ratliff CPA
                                                   Firm, PC

20
       MDL Statistics Report - Distribution of Pending MDL Dockets by District (June 15, 2020),
available at https://www.jpml.uscourts.gov/sites/jpml/files/Pending_MDL_Dockets_By_District-
June-15-2020.pdf (last accessed June 16, 2020).
21
       See https://www.iflychs.com/Flights/Destinations (last accessed June 16, 2020).



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