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Home Source documents In re Kabbage, Inc. (KServicing) — First Day Hearing Presentation

In re Kabbage, Inc. (KServicing) — First Day Hearing Presentation

Date
2022-10-06

Summary

Exhibit A, a PowerPoint demonstrative titled First Day Hearing Presentation and dated October 6, 2022, filed as Doc 64-1 in Case 22-10951-CTG, the Chapter 11 cases of Kabbage, Inc. d/b/a KServicing. The 16-page deck states the company sold substantially all of its assets to affiliates of American Express in October 2020 for approximately $750 million, was left with $17 million of cash, and delivered more than $7 billion in PPP loan funds to more than 300,000 small businesses. A loan portfolio table reports total origination principal of $7,266 M against $5,682 M forgiven or guaranty purchased, or 78.2%. It describes Department of Justice, congressional and Federal Trade Commission investigations, a disputed $65 million servicing receivable, and a class action filed March 20, 2022. It sets out a proposed toggle plan with funded and unfunded transactions and a path forward.

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               Case 22-10951-CTG   Doc 64-1   Filed 10/06/22   Page 1 of 16




                                     EXHIBIT A

                              PowerPoint Demonstrative




RLF1 28012605v.1
Case 22-10951-CTG   Doc 64-1   Filed 10/06/22   Page 2 of 16




     First Day Hearing Presentation
                     October 6, 2022
          Case 22-10951-CTG   Doc 64-1   Filed 10/06/22   Page 3 of 16


Roadmap

 1                     KServicing Background



 2        Circumstances Leading to these Chapter 11 Cases


 3                   Chapter 11 Plan Overview


 4                            Path Forward




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                              Case 22-10951-CTG        Doc 64-1    Filed 10/06/22    Page 4 of 16


About KServicing
    Kabbage, Inc. d/b/a KServicing (the “Company”) was founded as an online lending and servicing platform for small
     businesses.
        The Company has been in wind down since selling substantially all of its assets to affiliates of American Express
         (“AmEx”) in October 2020 (the “AmEx Transaction”).
        Approximately 99% of the Company’s outstanding loan servicing portfolio is comprised of loans issued under the
         Paycheck Protection Program (the “PPP” and the loans issued thereunder, the “PPP Loans”), with the remaining 1%
         being non-PPP loans issued to small businesses prior to the AmEx Transaction (the “Legacy Loans”).
    The U.S. Small Business Administration (“SBA”) launched the PPP in April 2020 in connection with the enactment of the
     CARES Act, which authorized hundred of billions of dollars of government aid to small businesses reeling from the onset
     of the COVID-19 global pandemic.
        The SBA partnered with private lenders and servicers, including the Company, to process loan applications on a highly
         expedited timeline to get funding to small businesses desperately in need of working capital.
        The Company filled a void in the PPP by providing loans to small businesses that did not have access to PPP Loans
         provided by the largest financial institutions participating in the PPP.
        With over a decade of experience building and operating a sophisticated online lending platform, the Company was
         uniquely positioned to fulfill the U.S. government’s urgent need to quickly distribute aid to small businesses.
    The Company ultimately became the second largest PPP lender by application volume, delivering more than $7 billion in
     PPP Loan funds to more than 300,000 small businesses.
    To date, the Company has successfully processed approximately 80% of its PPP Loan portfolio, and seeks to wind down its
     operations, resolve remaining claims, and utilize the tools available in chapter 11 to distribute its assets through a chapter
     11 plan.




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                     Case 22-10951-CTG      Doc 64-1     Filed 10/06/22   Page 5 of 16


Loan Portfolio Summary

                             Completed Loan Processing to Date
                  Total Origination Principal   Forgiven or Guaranty           Percentage Forgiven or
                       and Loan Count             Purchased Loans               Guaranty Purchased
                                                PPPLF
     Principal            $1,623 M                       $1,011 M                        62.3%
     Loan Count            97,000                         74,000                         76.3%
                                                 CUBI
     Principal            $2,585 M                       $2,342 M                        90.6%
     Loan Count            99,000                         91,000                         91.5%
                                                 CRB
     Principal            $3,048 M                       $2,328 M                        76.4%
     Loan Count            122,000                        99,000                         81.1%
                                                KS PPP
     Principal              $9 M                         $<1M                             5.0%
     Loan Count            < 1,000                       < 1,000                         11.7%
                                                 Total
     Principal            $7,266 M                       $5,682 M                        78.2%
     Loan Count            319,000                        264,000                        82.8%



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                                     Case 22-10951-CTG     Doc 64-1     Filed 10/06/22       Page 6 of 16


Key Parties
The Company’s Board of Directors is comprised of four (4) directors, all of which have been appointed after the AmEx
Transaction. Three (3) of the directors are independent. All of the Company’s management were appointed after the AmEx
Transaction.
                                                         Company’s Management
Chief Executive Officer, Director               Laquisha Milner
Interim Chief Financial Officer                 David Walker
Vice President of Operations                    Donna Evans
General Counsel                                 Holly Loiseau
Deputy General Counsel                          Salim Kafiti

                       Party                                                           Advisors, if known
Company Professionals                           Weil, Gotshal & Manges, LLP (Proposed Counsel)
                                                Richards, Layton & Finger, P.A. (Proposed Co-Counsel)
                                                AlixPartners LLP (Proposed Financial Advisor)
Federal Reserve Bank                            Cleary Gottlieb Steen & Hamilton LLP
Customers Bank                                  Holland & Knight LLP
Cross River Bank                                Quinn Emanuel Urquhart & Sullivan, LLP
U.S. Department of Justice
U.S. Small Business Administration
Federal Trade Commission




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                           Case 22-10951-CTG      Doc 64-1   Filed 10/06/22   Page 7 of 16


Circumstances Leading to these Chapter 11 Cases
 The Company’s plan has always been to wind down its loan portfolios to maturity and resolve all matters out-of-court.
 However, given the numerous claims and substantial resources needed to resolve those claims, the Company has
 determined that its optimal path to wind down operations and maximize recoveries for all stakeholders is pursuant to a
 chapter 11 plan and the commencement of these cases.



                              Resources Available After AmEx Transaction



                                      Lack of Clarity in SBA Guidance


       Government Investigations and Attendant Stakeholder Disputes Have Caused a
                     Substantial Drain on the Company’s Resources



                            Additional Issues Causing Liquidity Constraints



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                            Case 22-10951-CTG       Doc 64-1    Filed 10/06/22   Page 8 of 16


Circumstances Leading to these Chapter 11 Cases (cont’d.)

                               Resources Available After AmEx Transaction


    In October 2020, affiliates of AmEx acquired substantially all of the Company’s assets, including the technology
     associated with the Company’s loan servicing platform and historical books and records, for approximately $750 million.
    AmEx did not acquire the Company’s remaining PPP Loan portfolio or Legacy Loan portfolio.
    Following the AmEx Transaction, the Company was left with $17 million of cash, a transition services agreement with
     American Express, and other constrained resources to wind down its business.
    The question facing the Company, among others, is whether those resources were enough to wind down the Company
     at the time of that transaction in light of what was known at the time or reasonably foreseeable.
    The Company’s Board of Directors, with the assistance of the Company’s advisors, has been investigating the AmEx
     Transaction.




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                             Case 22-10951-CTG       Doc 64-1    Filed 10/06/22   Page 9 of 16


Circumstances Leading to these Chapter 11 Cases (cont’d.)

                                        Lack of Clarity in SBA Guidance


    In the first two months of the PPP, the government published 14 interim final rules and 48 FAQs, resulting in new SBA
     guidelines being issued on nearly a daily basis.
    Despite the lack of clarity, the U.S. government urged PPP lenders to process loans rapidly, even on the same day as the
     borrower’s application.
    The Company heeded the government’s call, and stepped in during a time of true national emergency, to help small
     businesses in desperate need of immediate financial assistance.
    Like the other PPP lenders, the Company was inclined to extend billions of dollars of unsecured loans to small businesses
     in large part because the SBA guidelines required “minimal review” of applications, permitted the lenders to rely on
     borrower representations, and, most importantly, because eligible PPP Loans were 100% backed by an SBA guaranty.




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                            Case 22-10951-CTG       Doc 64-1    Filed 10/06/22   Page 10 of 16


Circumstances Leading to these Chapter 11 Cases (cont’d.)

       Government Investigations and Attendant Stakeholder Disputes Have Caused a
                     Substantial Drain on the Company’s Resources

    DOJ Investigations. The U.S. Department of Justice offices in the District of Massachusetts and the Eastern District of
     Texas are investigating the Company’s Borrower Diligence practices, alleging that the Company, among other things,
     improperly included excess amounts on PPP Loans.
    CUBI Receivable Dispute. From April 2020 to May 2021, CUBI funded or originated over $2.5 billion in loans through its
     arrangements with the Company, generating tens of millions of dollars in fees payable. While CUBI did pay the Company
     servicing fees for Round 1 PPP Loans, it has refused to pay any of the approximately $65 million in fees due for Round 2.
    CRB Allegations. In various correspondence, CRB has asserted certain contractual claims against the Company, including
     obligations for repurchase, indemnification, remediation, and restitution.
    Congressional and FTC Investigation. The United States House of Representatives Select Subcommittee on the
     Coronavirus Crisis and the Federal Trade Commission are similarly investigating the Company’s borrower diligence
     practices and servicing.
    Class Action Lawsuit. On March 20, 2022, certain PPP Loan borrowers filed a class action complaint against the
     Company in the United States District Court for the Northern District of Georgia, Atlanta Division alleging that the
     Company failed to timely and competently process loan forgiveness applications on behalf of borrowers.




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                            Case 22-10951-CTG        Doc 64-1    Filed 10/06/22   Page 11 of 16


Circumstances Leading to these Chapter 11 Cases (cont’d.)

                              Additional Issues Causing Liquidity Constraints


    Limited Cash Flow. As a company already in wind down, and restricted from generating any new business by the AmEx
     Transaction, the Company has limited and dwindling sources of incoming cash.
        However, the Company has made significant progress in discussions with the Federal Reserve regarding the use of
         certain PPPLF cash proceeds to help fund the administration of these cases and the servicing of the Company’s loan
         portfolio.
    CUBI Receivable. The $65 million in servicing fees owed by CUBI are an essential source of cash that the Company must
     access to continue servicing its loan portfolio. The Company is still negotiating a potential interim settlement with CUBI,
     which it hopes to resolve in the coming days.
    Expensive Loan Servicing Platforms. The Company licenses the servicing platform it sold to AmEx in 2020, and must also
     supplement that platform with additional services, due to AmEx’s refusal to revamp the legacy platform to meet revised
     SBA processes—significantly increasing the technology cost to service its loan portfolios.
    Defending Against Investigations and Disputes. The Company has participated in over 100 formal discussions with
     dispute counterparties, and has been forced to engage several professional firms to properly defend itself from the
     barrage of attacks.
    Increased Servicing Costs. The DOJ investigation and the SBA’s refusal to process DOJ-flagged loans created a flood of
     data requests and demands for additional reporting from the Company’s Partner Banks. To field and respond to the
     overwhelming requests, the Company has had to expand its lean staff, which has dramatically increased operating costs.



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                                 Case 22-10951-CTG                 Doc 64-1         Filed 10/06/22        Page 12 of 16


Illustrative Timeline
                                                                   Funded Transaction

                                                                    March:
                                                                  Confirmation
                                                                    Hearing


                                                      TBD:
                                                Federal Reserve
                                                  and Partner                                                                       Early 2026:
                                                   Banks Elect                                                                     Loan Portfolio
                                                  Whether to                         April:                                             and
                                                                                                     KS Services Remaining Loans
                                                 Transfer Loans                  Effective Date                                      Corporate
                                                     or Fund                                                                        Wind Down
                                                    Servicing                                                                        Complete


Petition
 Date             Q4 2022                Q1 2023                   Q2 2023                        …2024                    2025                 2026


           October:                 Early
           Rejection              January:
           of Partner           Confirmation
              Bank                Hearing
           Servicing                                                             End of 2023:
           Contracts                                                              Corporate
                                                                                 Wind Down
                                    Mid January:                                  Complete
                  November:            Transfer
                   Transfer            Servicing
                   Servicing       Obligations for
                  Obligations      PPPLF Loans by
                  for Partner       Effective Date
                  Bank Loans


                                                                  Unfunded Transaction
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                                 Case 22-10951-CTG            Doc 64-1      Filed 10/06/22      Page 13 of 16


Proposed Chapter 11 Toggle Plan
                                         Funded Transaction                                             Unfunded Transaction
                      • Federal Reserve permits access to certain PPPLF cash
                                                                                    • Federal Reserve permits access to certain PPPLF cash
                        proceeds
                                                                                      proceeds
 Cash Assumptions     • CUBI receivable is recovered (with no more than a
                                                                                    • No recovery of the CUBI receivable
                        [25]% discount to the full receivable)


  Illustrative Case
                                            180-day case                                                    100-day case
      Duration
                      • Servicing Election: By [•], 2022, the Federal Reserve       • Rejection of Partner Bank Contracts: Shortly after the
                        and Partner Banks shall each elect to either (i) fund         petition date, the Company will file a motion seeking
                        the Wind Down Estate with $[•], which shall be used           rejection of the CUBI and CRB servicing agreements.
                        for the continued servicing of the their respective
                        loans through a date mutually agreed, or (ii) take all      • Servicing of PPPLF Loans: Company continues to service all
                        steps necessary to transfer all of the Company’s              PPPLF Loans until emergence from chapter 11, at which
                        servicing obligations with respect to their loans to a        time the Company will transfer all PPPLF loans to the Fed.
                        third-party loan servicer.
                                                                                    • Cooperation: The Company will use commercially
                      • Loan Servicing: Company continues to service all loans        reasonable efforts to assist in transferring loans to an
  Implementation        until the earlier of a date certain and the date on           alternate servicer. For the avoidance of doubt, the
                        which the Federal Reserve, CUBI, or CRB elect to              Company will not be responsible for any costs associated
                        transfer their respective loans to an alternate servicer.     with transferring the servicing obligations.

                      • Cooperation: The Company will use commercially
                        reasonable efforts to assist in transferring loans to an
                        alternate servicer. For the avoidance of doubt, the
                        Company will not be responsible for any costs
                        associated with transferring the servicing obligations.




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                                 Case 22-10951-CTG            Doc 64-1      Filed 10/06/22      Page 14 of 16


Proposed Chapter 11 Toggle Plan (cont’d.)
                                         Funded Transaction                                            Unfunded Transaction
                       • Reserve Bank Claims:
                            • Reserve Bank Secured Claims: any secured claims held by the Reserve Bank arising and payable under and in
                               accordance with the PPPLF documents on account of PPPLF Advances and any interest, costs, and fees thereunder
    Claims to be            • Reserve Bank Priority Claims: deficiency claims on account of the PPPLF Advances entitled in right of priority under
    Restructured               section 507(a)(2) of the Bankruptcy Code.
                       • General Unsecured Claims: Any claim against the Debtors (other than Intercompany Claims) as of the petition date that
                         is neither secured by collateral nor entitled to priority under the Bankruptcy Code or any final order by the Bankruptcy
                         court.

                       • Reserve Bank Secured Claims:                               • Reserve Bank Secured Claims: Return of the PPPLF
                           • If Post-Effective Date Servicing : Cash proceeds of      collateral
                             the PPPLF collateral
                           • If Transfer Servicing: Return of the PPPLF
                             collateral

                       • Reserve Bank Priority Claims: Recover from the GUC         • Reserve Bank Priority Claims: Recover from the GUC Trust
                         Pool assets; entitled to recovery of full claim before       assets; entitled to recovery of full claim before any General
                         any General Unsecured Claims recover from the GUC            Unsecured Claims recover from the GUC Trust
                         Pool
    Treatment of
                       • General Unsecured Claims: Each holder will receive its     • General Unsecured Claims: Each holder will receive its pro
 Restructured Claims
                         pro rata share of the GUC Pool, after distributions are      rata share of the GUC Trust, after distributions are made on
                         made on account of Reserve Bank Priority Claims from         account of Reserve Bank Priority Claims from the GUC Trust
                         the GUC Pool
                                                                                    • GUC Trust: On the effective date, the Debtors will transfer
                       • GUC Pool: Amount equal to any remaining net cash             all estate causes of action to the GUC Trust
                         proceeds, provided that at the conclusion of the wind
                         down, any residual amounts remaining in the Wind
                         Down Budget shall be transferred to the GUC Pool,
                         except for any such amounts reserved for post-
                         effective date servicing costs


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                                 Case 22-10951-CTG            Doc 64-1      Filed 10/06/22     Page 15 of 16


Proposed Chapter 11 Toggle Plan (cont’d.)
                                        Funded Transaction                                            Unfunded Transaction
                      • Administrative, Priority Tax, and Priority Non-Tax Claims: Paid in-full.
                      • Fee Claims: Paid in-full.
                      • Other Secured Claims: Payment in full in cash, or such other recovery necessary to satisfy section 1129 of the Bankruptcy
                        Code.
                      • Intercompany Claims: Each claim will either be reinstated or cancelled and released at the option of the Debtors,
 Treatment of Other     provided, that no distributions shall be made on account of Intercompany Claims on the effective date.
       Claims         • Intercompany Interests: Shall receive no recovery or distributions and be reinstated solely to maintain the Debtors’
                        corporate structure.
                      • Subordinated Securities Claims: Shall not receive or retain any property under the Plan. On the effective date, all claims
                        shall be deemed cancelled.
                      • KServicing Equity Interests: On the effective date, all claims shall be deemed cancelled.


                      The Wind Down Estate shall:                                  The Wind Down Estate shall process the wind down, dissolve
                      • continue performing any remaining servicing                and liquidate the estates, and make any distributions not
                        obligations; or                                            otherwise distributed on the effective date.
                      • transfer its servicing obligations with respect to the
                        Fed, CRB, and CUBI loans to a third-party servicer.        On the plan effective date:
                                                                                   • remaining assets of the Debtors’ estates shall transfer to
 Wind Down Estate     The Wind Down Estate shall have a budget for:                  the wind down estate; and
                      • the wind down process; and                                 • any remaining estate causes of action shall transfer to the
                      • any continued servicing of loans.                            GUC Trust automatically.

                      At the conclusion of the wind down, any residual
                      amounts remaining shall be distributed to the Federal
                      Reserve, CUBI, and CRB, as applicable.




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                   Case 22-10951-CTG   Doc 64-1   Filed 10/06/22   Page 16 of 16


Path Forward

  1             Continue servicing loan portfolio in the ordinary course



  2   Finalize agreement with Federal Reserve to use certain PPPLF cash proceeds


  3                           Collect the CUBI receivable


  4      Advocate for the SBA to honor its PPP loan purchase guaranty in-full


       Confirm chapter 11 Plan and prepare for emergence in coordination with
  5
                                    stakeholders


  6     Service the loans to maturity or otherwise transfer servicing obligations


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