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Complaint, Doc. 1-16 — William Kolbert v. Benworth Capital Partners LLC et al. (including OTO Analytics, LLC d/b/a Womply)

Date
2025-01-07

Summary

Document 1-16 in Case 1:25-cv-00117-FB-CHK, filed January 7, 2025, is Exhibit N, a copy of the complaint the Federal Reserve Bank of San Francisco filed July 10, 2024 in the U.S. District Court for the District of Puerto Rico as Case 3:24-cv-01313-MAJ. The complaint names Benworth Capital Partners PR LLC, Benworth Capital Partners LLC, Bernardo Navarro and Claudia Navarro as defendants and asserts breach of contract, collection of money, fraudulent transfers and conversion. It alleges that the Reserve Bank provided approximately $4.3 billion in credit advances to the Florida entity under the Paycheck Protection Program Liquidity Facility, secured by pledged PPP loans, and that events of default occurred. It requests judgment exceeding $66,980,967.08 as of July 10, 2024 and rescission of the transfers. The 34-page exhibit is signed by Cleary Gottlieb and O'Neill & Borges counsel.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Full text

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                        EXHIBIT N
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                           IN THE UNITED STATES DISTRICT COURT
                             FOR THE DISTRICT OF PUERTO RICO


     FEDERAL RESERVE BANK OF SAN                              Civil No. ________
     FRANCISCO,

           Plaintiff,
                                       RE: BREACH OF CONTRACT;
                   v.                  COLLECTION OF MONEY;
                                       FRAUDULENT TRANSFERS;
     BENWORTH CAPITAL PARTNERS PR LLC, CONVERSION
     BENWORTH CAPITAL PARTNERS LLC,
     BERNARDO NAVARRO and CLAUDIA
     NAVARRO,

           Defendants.


                                                COMPLAINT

 TO THE HONORABLE COURT:

         COMES NOW the Federal Reserve Bank of San Francisco (the “Reserve Bank”), by and

 through its undersigned legal counsel, and respectfully alleges, and prays as follows:

                                          NATURE OF ACTION1

         1.       This is a civil action against defendants Benworth Capital Partners PR LLC,

 a Puerto Rico limited liability company (“Benworth PR”), Benworth Capital Partners LLC,

 a Florida limited liability company (“Benworth FL” and, together with Benworth PR,

 “Benworth”), Bernardo Navarro (“Mr. Navarro”), and Claudia Navarro (“Ms. Navarro” and,

 together with Mr. Navarro, the “Navarros” and, collectively with Benworth, the “Defendants”) for,

 among other relief, damages for breach of contract, collection of money, conversion, and rescission

 of fraudulent transfers of various assets from Benworth FL to Benworth PR and the Navarros.



 1
  Capitalized terms used but not defined in this section shall have the meanings ascribed to them elsewhere in this
 Complaint.
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        2.      The Reserve Bank provided approximately $4.3 billion in credit advances to

 Benworth FL and holds a properly perfected, valid first-priority security interest in certain PPP

 loans pledged as collateral to secure those advances, as well as all “proceeds and products” thereof

 and other collateral. Benworth FL is in default under the agreements that provide for such credit

 advances and the Reserve Bank has a senior priority right to collect against its collateral whether

 in the possession of Benworth FL or any of the other Defendants.

        3.      As alleged below and upon information and belief, Benworth FL fraudulently

 transferred various assets, including the Reserve Bank’s collateral, to Benworth PR and the

 Navarros, who are exercising dominion and control over those assets. As a result, Benworth FL

 was left with virtually no capital to fulfill its current obligations to the Reserve Bank. To ensure

 that the Reserve Bank is able to pursue and vindicate its rights under the Program Agreements,

 either through access to its undisputed collateral or other assets that could be used to satisfy

 Benworth FL’s outstanding debts, the Reserve Bank is compelled to institute this action.

        4.      The Reserve Bank requests that the Court grant it judgment against all Defendants

 in an amount exceeding $66,980,967.08 as of July 10, 2024 and order the rescission of the

 Fraudulent Transfers, as well as other declaratory and equitable relief as provided for in this

 Complaint.

                                          THE PARTIES

        5.      The Reserve Bank is part of the U.S. central bank system known as the Federal

 Reserve System. Its principal place of business is San Francisco, California. It serves the Twelfth

 District of the Federal Reserve System, which comprises nine western states and three territories.

        6.      Defendant Benworth FL is a limited liability company organized under the laws of

 Florida with its principal place of business in Coral Gables, Florida.




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         7.      Defendant Benworth PR is a limited liability company organized under the laws of

 Puerto Rico with its principal place of business in San Juan, Puerto Rico.

         8.      Defendants Mr. Navarro and Ms. Navarro are individuals who are residents of

 Puerto Rico. Mr. Navarro and Ms. Navarro are married.

         9.      Upon information and belief, Mr. Navarro is the sole member, founder, president,

 and CEO of Benworth FL. Mr. Navarro is also a member of Benworth PR and holder of 1% of the

 equity interests thereof.

         10.     Ms. Navarro is a member of Benworth PR and holder of 99% of the equity interests

 thereof. Upon information and belief, Mr. Navarro is employed by Benworth PR and oversees its

 business operations.

         11.     Both Mr. Navarro and Ms. Navarro are listed as authorized persons for Benworth

 PR on the Puerto Rico Registry of Corporations and Entities.

                                   JURISDICTION AND VENUE

         12.     This Court has jurisdiction over the present case pursuant to 12 U.S.C. § 632, which

 provides that the district courts of the United States have original jurisdiction over all civil suits to

 which any Federal Reserve bank is a party, and pursuant to 28 U.S.C. § 1332, as there is complete

 diversity of citizenship between the Plaintiff, whose principal place of business is San Francisco,

 California, and Defendants, who are citizens of and/or have their principal places of business in

 Florida and/or Puerto Rico. None of Defendants have the same citizenship as Plaintiff.

         13.     The amount in controversy exceeds the jurisdictional threshold of seventy-five

 thousand dollars ($75,000.00), exclusive of interest and costs.




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        14.     Venue in this Court is proper pursuant to 28 U.S.C. § 1391(b)(1) because the

 Navarros are residents of Puerto Rico and Benworth PR is an entity organized under the laws of

 the Commonwealth of Puerto Rico.

        15.     Moreover, venue is proper in this district under 28 U.S.C. § 1391(b)(2) because a

 substantial part of the events or omissions giving rise to this action occurred within this District.

                                        RELEVANT FACTS

    A. The Reserve Bank and Benworth’s Relationship Under the PPPLF

        16.     In March of 2020, in response to the Coronavirus (COVID-19) pandemic,

 the United States Congress passed the Coronavirus Aid, Relief, and Economic Security Act (the

 “CARES Act”) to provide fast and direct economic assistance for American workers, families,

 small businesses, and industries.

        17.     The CARES Act established the Paycheck Protection Program (the “PPP”), which

 was implemented by the United States Small Business Administration (the “SBA”) with support

 from the Department of the Treasury. The PPP provided small businesses with funds to pay payroll

 costs and benefits, as well as interest on mortgages, rent, and utilities.

        18.     In April of 2020, to support the effectiveness of the PPP and the flow of credit to

 households and businesses, the Board of Governors of the Federal Reserve System, with the

 approval of the Secretary of the Treasury, authorized the establishment of the Paycheck Protection

 Program Liquidity Facility (the “PPPLF”), which extended credit to eligible financial institutions

 that originated PPP loans.

        19.     Benworth FL was one such PPP-eligible lender. It obtained PPPLF financing

 pursuant to the Paycheck Protection Program Liquidity Facility Letters of Agreement dated May

 4, 2020, January 14, 2021, and January 30, 2023 (collectively, the “Letters of Agreement”).




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          20.      The Letters of Agreement incorporate the Reserve Bank’s Operating Circular

 No. 10 (as amended and supplemented from time to time, the “Operating Circular” and, together

 with the Letters of Agreement, the “Program Agreements”), which together set forth the relevant

 terms and conditions that govern Benworth FL’s relationship with the Reserve Bank. See the

 Program Agreements attached hereto as Exhibits A–B.

          21.      Under the Program Agreements, Benworth FL was authorized to request credit

 advances (“Advances”) from the Reserve Bank. Those Advances were secured by PPP loans

 pledged as collateral to the Reserve Bank (the “Pledged PPP Loans”) and set to mature on the

 maturity dates of the Pledged PPP Loans, subject to the terms of the Program Agreements.2

          22.      The Reserve Bank filed a UCC Financing Statement in the state of Florida on

 May 11, 2020, to perfect its lien over the PPP Collateral. See UCC Financing Statement attached

 hereto as Exhibit C.

          23.      Notably, the PPP Collateral includes all “[p]roceeds and products” of the Pledged

 PPP Loans. This includes PPP borrower collections, payments received from the SBA for principal

 balances on account of loan forgiveness and guaranty purchase, and the interest paid by the PPP

 borrowers and SBA on the principal amount of the Pledged PPP Loans (which accrues at the rate

 of 1.00% per annum).

          24.      The applicable non-default interest rate under the Program Agreements is thirty-

 five (35) basis points. In the ordinary course, Benworth FL receives the payments associated with

 the Pledged PPP Loans, including the principal plus the one hundred (100) basis points of interest,



 2
   Specifically, the Reserve Bank has properly perfected, valid, first-priority liens on (i) “all [Benworth FL’s] rights,
 title, and interest in property (wherever located)” that is identified on a collateral schedule, identified on the Reserve
 Bank’s books and records as pledged to, or subject to a security interest, or that is in the possession or control of the
 Reserve Bank, (ii) “all documents, books and records, including programs, tapes, and related electronic data
 processing software, evidencing or relating to” the foregoing, and (iii) “all proceeds and products” of the foregoing,
 “including but not limited to interest, dividends, insurance, rents and refunds” (collectively, the “PPP Collateral”).


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 and remits the principal plus thirty-five (35) basis points to the Reserve Bank in accordance with

 and subject to the terms of the PPPLF. Under the Program Agreements, all interest, including the

 sixty-five (65) basis points retained by the PPPLF borrower, is property and collateral of the

 Reserve Bank until all Advances are repaid in full. Additionally, interest on any Advance that is

 not repaid when due (whether by acceleration or otherwise) is calculated at a rate five hundred

 (500) basis points higher than the otherwise applicable interest rate.

        25.     Under the Program Agreements, upon the occurrence of an event of default, the

 maturity date of all Advances is accelerated and all Advances become due and owing.

        26.     Unless otherwise provided under the Program Agreements, if a PPPLF borrower

 such as Benworth FL fails to pay an Advance on its maturity date, the Reserve Bank shall first

 seek repayment from realization on the PPP Collateral. To the extent of any deficiency of the

 collateral against the amount advanced, the Reserve Bank may thereafter pursue any other

 remedies available under the Program Agreements, including seeking payment directly from

 Benworth FL (i.e., the deficiency becomes a recourse obligation).

        27.     However, if a PPPLF borrower such as Benworth FL “(i) has breached any of the

 representations, warranties, or covenants made under the [Program Agreements] or (ii) has

 engaged in any fraud or misrepresentation in connection with any Advance or any request to obtain

 an Advance under the PPPLF,” all Advances made to the PPPLF borrower immediately become

 recourse obligations, regardless of the value of the PPP Collateral.

        28.     In addition, failure by a PPPLF borrower to meet any of the requirements of the

 Program Agreements, including if the PPP Collateral fails to satisfy the requirements for guaranty

 purchase of PPP loans by the SBA, may, at the sole discretion of the Reserve Bank, void the




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 non-recourse provisions of the Program Agreements and any related provisions.3 The Reserve

 Bank’s rights therefore become full recourse with respect to the portion of any Advance equal to

 the amount of the valuation of the non-conforming PPP Collateral.

         29.      When an obligation becomes recourse, the Reserve Bank may pursue various

 remedies “separately, successively, or concurrently,” including debiting the account of the PPPLF

 borrower’s correspondent, taking possession of its collateral, or “pursu[ing] any other remedy

 available to collect, enforce, or satisfy” any unpaid obligation against any of the borrower’s assets.

         30.      On or about December 27, 2023, Benworth FL informed the Reserve Bank of

 certain developments impacting its financial position, including with respect to litigation

 proceedings it is involved in with Oto Analytics, LLC (d/b/a Womply) (“Womply”). Benworth FL

 acknowledged to the Reserve Bank at that time that it did not have access to sufficient funds to

 pay the Interim Award (as defined and discussed below), or any commensurate or larger final

 award that may be awarded.

         31.      As a result of the foregoing and other facts disclosed by Benworth FL to the Reserve

 Bank, the Reserve Bank determined that various events of default had occurred under the Program

 Agreements.

         32.      Events of default included, but were not limited to, (i) that the Reserve Bank

 “deem[ed] itself insecure with respect to the financial condition of” Benworth FL and Benworth

 FL’s ability to perform its obligations under the Program Agreements as provided for under the

 Operating Circular, and (ii) Benworth FL’s Insolvency (as defined under the Operating Circular),

 in each case, based on Benworth FL’s inability to pay the Final Award and financial statements,



 3
  Under the PPP, the SBA agrees to guaranty PPP loans (through an agreement to purchase the loans) that have not
 been forgiven by the SBA or paid in full by the borrower, provided the lender has complied with SBA requirements
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 reports, and other information disclosed by Benworth FL to the Reserve Bank. As a consequence

 of these events of default, the entire amount outstanding on Benworth FL’s Advances from the

 PPPLF has become due and owing.

        33.     In addition, the Reserve Bank determined that Benworth FL had breached multiple

 representations, warranties, or covenants it made under the Program Agreements, causing the

 Advances to Benworth FL to become recourse obligations. These breaches included, but were not

 limited to, a breach of the representation that no event of default had occurred or was continuing,

 and a breach of the covenant to promptly notify the Reserve Bank when events of default occurred.

 As a result of these breaches, the amounts outstanding on all of Benworth FL’s Advances have

 become recourse obligations.

        34.     Moreover, the Reserve Bank has become aware that Benworth FL has failed to

 comply with the terms of the PPP for at least some portion of the outstanding Pledged PPP Loans,

 which has caused Benworth FL’s outstanding Advances to become recourse obligations,

 independent of the aforementioned breaches of the Program Agreements’ representations,

 warranties, and covenants. In particular, the SBA has already denied over $60 million of Benworth

 FL’s requests for guaranty purchase of Pledged PPP Loans. Benworth FL has represented to the

 Reserve Bank that for a period of years, it did not have appropriate documentation to support its

 requests for guaranty purchases for all of the relevant PPP loans, either due to Womply’s

 withholding of the appropriate documentation, discussed below, or due to other problems internal

 to Benworth FL. These facts have caused the Reserve Bank to determine that Benworth FL has

 failed to comply with the terms of the PPP for at least some portion of its PPP portfolio, causing

 the Advance amounts to become recourse.




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         35.      On February 27, 2024, the Reserve Bank memorialized and provided notice of the

 events of default and breached covenants that caused the Advances to become immediately due

 and payable and the obligations to become full recourse in a letter sent to Benworth FL (the

 “Default Notice”).4 See Default Notice attached hereto as Exhibit D.

         36.      Pursuant to the Program Agreements, Benworth FL received Advances from the

 Reserve Bank from time to time in an aggregate principal amount of approximately $4.3 billion,

 secured by approximately 300,000 Pledged PPP Loans and the other PPP Collateral. Upon

 information and belief, Benworth FL processed, funded, and managed this loan portfolio, earning

 accrued interest income and various other fees in relation to those loans.

         37.      As of July 10, 2024, the amount outstanding under the Program Agreements

 consists of an aggregate principal amount of $66,980,967.08, plus interest, and other fees, costs

 and reimbursable amounts under the Program Agreements.

         38.      As Benworth FL’s secured lender, the Reserve Bank (both directly and through

 counsel) has engaged in discussions with Mr. Navarro and other Benworth FL representatives

 about the status of the PPP Collateral including the servicing of the Pledged PPP Loans, in

 particular after it learned of Benworth’s litigation with Womply, discussed below.5

     B. Benworth’s Relationship with Womply

         39.      As alleged in the Womply Complaint (as defined below), starting in February 2021,

 Benworth FL contracted to use Womply’s services related to the PPP loans originated by Benworth

 FL. Under the parties’ agreements, Benworth FL was to pay Womply certain fees for these



 4
   Additionally, on or around June 14, 2024, to further protect its collateral and upon notice to Benworth FL, the
 Reserve Bank exercised its right to move Benworth FL to a “direct pay” structure whereby the SBA remits
 payments associated with loan forgiveness reimbursement and loan guarantee amounts for the Pledged PPP Loans
 directly to the Reserve Bank instead of Benworth FL. Payments made on the Pledged PPP Loans by PPP borrowers
 continue to be remitted to Benworth FL.
 5
   Certain of the allegations in this Complaint derive from those discussions.


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 services. Womply alleges it is owed approximately $200 million in unpaid fees and interest from

 Benworth FL.

          40.      In August 2021, Womply commenced JAMS arbitration against Benworth FL in

 San Francisco, California (the “Arbitration”), seeking payment of unpaid fees that Benworth FL

 allegedly owes Womply under the parties’ agreements.

          41.      On December 21, 2023, the arbitrator overseeing the Arbitration issued an interim

 award (the “Interim Award”) that, if finalized and not set aside, would require Benworth FL to pay

 Womply over $86 million on account of unpaid fees, plus contractual interest and Womply’s costs

 of collection of the debt.6 On June 11, 2024, the arbitrator issued a final award requiring Benworth

 FL to pay Womply nearly $118 million in unpaid fees, interest, and costs.7

          42.      Benworth FL informed the Reserve Bank that Womply has been in possession of

 numerous loan files related to Benworth FL’s PPP loan portfolio that it has failed to turn over to

 Benworth for a number of years (with requests for these documents dating back to 2021). Benworth

 FL informed the Reserve Bank that it requires these loan files in order to continue servicing loans.

 Benworth FL also stated that these files are necessary to process guaranty purchase applications

 that are pending or are on appeal with the SBA with respect to the Pledged PPP Loans, and to

 make new guaranty purchase requests.

          43.      The prompt resolution of the guaranty purchase applications before the SBA is of

 particular importance, as the SBA will only provide payment to Benworth on a given PPP loan



 6
   See Plaintiff Oto Analytics, LLC’s Motion to Lift Stay, Oto Analytics, LLC v. Benworth Capital Partners PR LLC
 et al., No. 23-01034 (D.P.R. Dec. 26, 2023).
 7
   Benworth FL subsequently moved to correct the final award to clarify that the arbitrator was not deciding whether
 Womply would be entitled to post-award interest. Womply agreed to the clarification and the arbitrator entered a
 corrected final award on June 26, 2024 reflecting that change (the “Final Award”). On July 1, 2024, Womply filed a
 petition in the United States District Court for the Northern District of California to confirm the Final Award and enter
 judgment in conformity. See Petition to Confirm Arbitration Award and For Entry of Judgment, Oto Analytics, LLC
 v. Benworth Capital Partners LLC, No. 3:24-cv-03975 (N.D. Cal. July 1, 2024).


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 that is not eligible for forgiveness once the corresponding guaranty purchase application is

 approved. If the application is not approved, Benworth may not receive any payment on the loan.

 Therefore, upon information and belief, the fate of these applications before the SBA directly and

 materially impacts Benworth FL’s ability to repay its creditors, including the Reserve Bank.

            44.     Pursuant to the Final Award, Womply is required to promptly transmit these loan

 files to Benworth FL or reinstate Benworth FL’s access to those files via Womply’s technology

 platform, to the extent it has not yet done so.

            45.     Based on information gained through discovery in the Arbitration, Womply filed

 an action in this Court to, among other things, “unwind” a transfer of approximately $171 million

 from Benworth FL to Benworth PR, which the Navarros own and control. Womply further seeks

 the attachment of the Defendants’ assets including funds that were fraudulently transferred to

 Benworth PR and/or the Navarros.8

       C. The Fraudulent Transfers

              i.    The Creation of Benworth PR

            46.     The Navarros incorporated Benworth PR on June 28, 2021. Upon information and

 belief, Benworth PR was formed three months after the Navarros relocated from Florida to Puerto

 Rico.

            47.     Although Benworth PR was formed as a separate entity from Benworth FL, it is

 effectively the same company as Benworth FL, and any corporate separateness is illusory.

            48.     The website www.benworthcapital.com lists both Benworth FL’s Florida address

 and Benworth PR’s Puerto Rico address as points of contact, does not differentiate between




 8
     See Womply Complaint (as defined herein).


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 Benworth FL and Benworth PR, and refers to Benworth PR as Benworth FL’s “office in San Juan,

 Puerto Rico.”

            49.      Mr. Navarro’s public LinkedIn profile states that “Benworth Capital” is

 “a Florida-headquartered private equity licensed mortgage lender” and that it “also has offices

 in Puerto Rico.”

            50.      A March 20, 2024 press release about Benworth PR’s refinancing of a property in

 Florida states that “[e]xpanding its footprint, Benworth [FL] opened an office in San Juan, Puerto

 Rico, in 2021.”9

            51.      Upon information and belief, Benworth PR engages in the same business as

 Benworth FL. In particular, upon information and belief, Benworth PR provides certain services

 to process and/or service Benworth FL’s mortgage and PPP loans, as well as other services such

 as fraud monitoring and loan forgiveness, all of which Benworth FL previously performed itself.

            52.      Upon information and belief, Benworth FL has now ceased all operations except to

 the extent it facilitates the servicing of the Pledged PPP Loans (which are owned by Benworth

 FL), which currently constitutes Benworth FL’s sole business and source of revenue.

            53.      Upon information and belief, Benworth FL has moved all of its employees to a

 Florida branch of Benworth PR.

              ii.    Benworth FL Transfers Assets to Benworth PR

            54.      Upon information and belief, pursuant to Loan Servicing Agreements (“LSAs”)

 executed in 2021, Benworth PR services Benworth FL’s mortgage and PPP loans and provides

 other services such as fraud monitoring and loan forgiveness, all of which Benworth FL previously

 performed itself. The LSAs were signed by Mr. Navarro on behalf of Benworth FL and



 9
     CIK Investments Press Release (Mar. 20, 2024), https://benworthcapital.com/cik-investments-press-release/.


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 Ms. Navarro on behalf of Benworth PR. With respect to the Pledged PPP Loans, the LSAs

 contemplate that Benworth FL pays Benworth PR a “PPP loan forgiveness Fee” of $500.00 per

 file, a “PPP loan Fraud Monitoring Fees and Guaranteed Purchase” fee of $50.00 per file, and

 sixty-five (65) basis points of interest for “PPP loan Servicing.” Benworth FL thus appears to have

 agreed to pay Benworth PR all of the PPP loan income—in the form of sixty-five (65) basis points

 of interest—that Benworth FL could expect to receive for continuing to service the Pledged PPP

 Loans to maturity.

          55.      The first LSA is dated as of, and was presumably signed on or about, May 31, 2021.

 According to the corporate registry maintained by the Department of State of the Government of

 Puerto Rico, Benworth PR was formed nearly a month later, on June 28, 2021.

          56.      From time to time, Benworth FL made transfers to Benworth PR. These transfers

 were purportedly advances in payment for loan servicing and related services that Benworth PR

 would render to Benworth FL pursuant to the LSAs.

          57.      Between 2021 and 2023, Benworth FL transferred over $50 million to Benworth

 PR, which left Benworth FL unable to pay its debts as they came due, insolvent, and with

 inadequate capital.10

           iii.    Benworth FL Transfers Assets to the Navarros

          58.      From time to time, Benworth FL also made transfers to the Navarros. For example,

 Mr. Navarro caused Benworth FL to pay dividends to himself as sole shareholder of at least


 10
   Because the Reserve Bank does not have access to Benworth’s and the Navarros’ complete financial statements,
 nor their transaction or accounting records, the Reserve Bank does not have specific, transaction-level information on
 any transfers that may have been made to cover 2021 and 2022. But in light of the limited information Benworth FL
 has provided regarding the transfers made for 2023, the Reserve Bank understands total transfers exceeded $50 million
 for these three years. When the Reserve Bank questioned these transfers, Benworth FL claimed that they were
 advances on Benworth PR’s allocation of the anticipated PPP loan net income, and that Benworth FL had historically
 provided advances to Benworth PR for such allocations as well as working capital. Benworth FL claimed that
 Benworth PR’s allocation amounted to 86% of all PPP loan net income during 2021, 2022, and 2023 and that Benworth
 FL allocated to Benworth PR $50 million for 2023 alone.


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 $48,240,502.75, a portion of which was paid between 2021 and 2023. He also caused Benworth

 FL to pay dividends to himself of at least $804,860.89 between January 1, 2024 and May 23, 2024.

        59.     Mr. Navarro has, in the past, been accused of diverting assets to Ms. Navarro to

 avoid paying a debt. See TotalBank Florida Bank Corp. v. Bernardo Enrique Navarro, Case No.

 2012-012858 (Fla. Cir. Ct. Miami-Dade Cnty.), filed April 2, 2012; Oto Analytics, LLC v.

 Benworth Capital Partners PR LLC et al., Case No. 23-01034 (D.P.R.), filed January 24, 2023, as

 amended on July 1, 2024 (the “Womply Complaint”). In TotalBank, a default judgment was

 entered against Mr. Navarro, which he claimed he could not satisfy. The court allowed the

 judgment creditor to take the deposition of Ms. Navarro to determine whether Mr. Navarro’s

 assets, including his interest in Benworth FL, were being diverted to Ms. Navarro. The Womply

 Complaint similarly alleges that Mr. Navarro caused Benworth FL to transfer fees owed to

 Womply for referral and technology services “to Benworth PR, which is majority owned by

 Ms. Navarro, so that the Navarros could keep Womply’s fees for themselves.”

    D. The Fraudulent Transfers Have Harmed Creditors Including the Reserve Bank

        60.    Upon information and belief, the transfers made from Benworth FL to

 Benworth PR (the “PR Transfers”) and the Navarros during the period of 2021 through 2024,

 including, without limitation, those identified in paragraphs 57-59 above (collectively, the

 “Fraudulent Transfers”), and the dominion and control exercised by Benworth FL and the

 Navarros over Benworth PR during this period, defrauded Benworth’s FL’s creditors and/or

 impaired their claims against it, including those of the Reserve Bank, and produced or worsened

 the insolvency of Benworth FL.

        61.    Additionally, upon information and belief, the funds that comprise the Fraudulent

 Transfers include, in whole or in part, cash proceeds of the Pledged PPP Loans and,




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 therefore, constitute a portion of the PPP Collateral over which the Reserve Bank holds a first-

 priority lien.

         62.        Based on the facts and circumstances available to the Reserve Bank, multiple

 badges of actual fraud are present with respect to the Fraudulent Transfers:

               a.      Upon information and belief, the Fraudulent Transfers were made when

                       Benworth FL was insolvent, undercapitalized, and unable to pay its debts as

                       they became due, or they caused Benworth FL to become insolvent,

                       undercapitalized, and unable to pay its debts as they became due.

               b.      The Fraudulent Transfers occurred in close proximity to Womply’s claim

                       against Benworth FL for over $100 million of unpaid fees. The Fraudulent

                       Transfers also occurred during a period in which Benworth FL was aware that

                       Womply was withholding from Benworth FL various documents and records

                       necessary to properly service the Pledged PPP Loans, which Benworth asserts

                       has resulted in the SBA’s denial of numerous guaranty purchase applications.

                       In short, at the time of the Fraudulent Transfers, Benworth PR was aware of

                       risks that affected the Reserve Bank’s ability to be repaid from the proceeds of

                       the PPP Collateral.

               c.      Upon information and belief, the Fraudulent Transfers were made at a time

                       when Benworth FL’s income was significantly, if not solely, derived from the

                       interest income earned from its PPP loan portfolio.

               d.      The Fraudulent Transfers were to insiders. Corporate officers and directors are

                       quintessential insiders because they have the ability to influence corporate

                       decision making. In re Badger Freightways, Inc., 106 B.R. 971, 982 (Bankr. D.




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               Ill. 1989) (citing 11 U.S.C. § 101(30)(B)(i), (ii)); see also In re Babcock Dairy

               Co. of Ohio, Inc., 70 B.R. 657, 661 (Bankr. N.D. Ohio 1986) (an insider “must

               exercise sufficient authority over the corporate debtor so as to unqualifiably

               dictate corporate policy and the disposition of corporate assets.”). “If the debtor

               is a corporation, then a controlling person, a relative of a controlling person, a

               partnership in which the debtor is a general partner, and a general partner of the

               debtor are all insiders.” In re Badger Freightways, Inc., supra, at 980–981

               (citation omitted). In this case, the PR Transfers were to insiders because

               Benworth FL is wholly owned by Mr. Navarro and Benworth PR is (a) 1%

               owned by Mr. Navarro, who oversees the business operations thereof, and (b)

               99% owned by his wife, Ms. Navarro. The Fraudulent Transfers to the Navarros

               were also to insiders because the Navarros are the only equity members of

               Benworth FL and Benworth PR.

         e.    The Defendants did not disclose the Fraudulent Transfers to the Reserve Bank.

               The Reserve Bank only became aware of the Fraudulent Transfers when it first

               learned of the Womply Complaint on or about December 27, 2023, and through

               responses to certain due diligence requests provided by Benworth FL in 2024.

         f.    Upon information and belief, Benworth FL, Mr. Navarro and/or Ms. Navarro

               have control over Benworth PR’s assets and continue to exercise dominion and

               control over Benworth PR’s assets. See W Holding Co., supra; see also Nine v.

               Avilés, 53 D.P.R. 494 (1938); Texas Co. (P.R.), Inc. v. Estrada, 50 D.P.R. 743

               (1936) (the fact that the transferee was controlled by the defendants is “a




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                      suspicious circumstance which together with others may be considered to show

                      the existence of fraud . . . .”).

              g.      As applicable to the PR Transfers, the value of the services Benworth FL

                      received from Benworth PR, if any, is not reasonably equivalent to the value of

                      the PR Transfers. Upon information and belief, pursuant to the LSAs, Benworth

                      FL paid Benworth PR amounts for loan servicing in excess of what Benworth

                      FL could have paid other service providers. Further, Benworth FL agreed to

                      pay Benworth PR for these services nearly a month before Benworth PR was

                      formed.

              h.      As applicable to the PR Transfers, upon information and belief, Benworth FL

                      lacked any reasonable business justification for making various payments to

                      Benworth PR in 2021 for all or a large majority of the purported value of loan

                      services to be provided by Benworth PR, prior to Benworth PR’s rendering

                      substantially any of such services.

        63.        Upon information and belief, as a result of the Fraudulent Transfers, Benworth FL

 does not have access to sufficient funds to service the Pledged PPP Loans and pay its debt to the

 Reserve Bank.

                   FIRST CAUSE OF ACTION: BREACH OF CONTRACT AND
                                COLLECTION OF MONEY

        64.        The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

        65.        Benworth FL defaulted on its obligations to the Reserve Bank under the Program

 Agreements, which obligations are secured by the Reserve Bank’s properly perfected, valid first-




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 priority liens on the PPP Collateral. As set forth in the Default Notice, the Reserve Bank has a

 direct claim against Benworth FL for all unpaid amounts owing under the Program Agreements.

         66.      Under the terms of the Program Agreements, Benworth FL owes the Reserve Bank

 at least $66,980,967.08 as of July 10, 2024. This debt is due, payable, and enforceable. The Reserve

 Bank also is entitled to a claim for accrued and unpaid interest, costs and expenses including,

 without limitation, attorney’s fees, agent’s fees, other professional fees and disbursements and

 other obligations owing under the Program Agreements.

         67.      As a result, the Reserve Bank requests that this Court issue a judgment ordering

 payment of the amount owed by Benworth FL under the Program Agreements in the principal

 amount of $66,980,967.08, plus accrued interest from the applicable date of each of the Advances,

 including, as applicable, default interest, until the date the Reserve Bank receives payment in full,

 as well as such additional costs as are owing under the Program Agreements, whether satisfied

 through access to the PPP Collateral or other assets of the Defendants.

           SECOND CAUSE OF ACTION: ACTUAL FRAUDULENT TRANSFER

         68.      The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

         69.      The Navarros formed Benworth PR on June 28, 2021. The Fraudulent Transfers

 were made shortly before and/or shortly after the incorporation of Benworth PR.

         70.      During the period of 2021 to 2024, Benworth FL transferred millions of dollars to

 Benworth PR and the Navarros without receiving a reasonably equivalent value in exchange for

 the transfers.

         71.      Upon information and belief, including the badges of fraud set out in paragraph 62

 above, each of which are realleged herein, Defendants made the Fraudulent Transfers with the




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 actual intent to hinder, delay, or defraud Benworth FL’s creditors, including the Reserve Bank.

 See In re Adeeb, 787 F.2d 1339, 1343 (9th Cir.1986) (transfer with intent to place property beyond

 reach of a creditor constitutes transfer with intent to hinder, delay or defraud creditors).

        THIRD CAUSE OF ACTION: CONSTRUCTIVE FRAUDULENT TRANSFER

         72.      The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

         73.      The Navarros formed Benworth PR on June 28, 2021. The Fraudulent Transfers

 were made shortly before and/or shortly after the incorporation of Benworth PR.

         74.      During the period of 2021 to 2024, Benworth FL transferred millions of dollars to

 Benworth PR and the Navarros without receiving a reasonably equivalent value in exchange for

 the transfers.

         75.      Upon information and belief, during or following the Fraudulent Transfers,

 Benworth FL was insolvent, engaged in disputes with creditors for which its remaining assets were

 unreasonably small in relation to the potential outcome of the disputes, including the Arbitration

 and the incurrence of debt under the Program Agreements, and unable to pay its debts as they came

 due.

         76.      Upon information and belief, Benworth FL intended to incur (or believed

 or reasonably should have believed that it would incur) debts beyond its ability to pay as they

 became due.

         77.      The Fraudulent Transfers caused or worsened the insolvency of Benworth FL.

 Therefore, the Fraudulent Transfers have inflicted damages to the Reserve Bank, as it is now

 unable to collect from Benworth FL the amounts currently due and owing under the Program

 Agreements.




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                  FOURTH CAUSE OF ACTION: FRAUDULENT TRANSFERS,
                         RESCISSORY ACTION AND DAMAGES

          78.      The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

          79.      Article 298 of the Puerto Rico Civil Code of 2020 provides that “[t]ransactions in

 fraud of creditors are rescindable.” See 31 L.P.R.A. § 6231 (translation ours). Article 299 of the

 Puerto Rico Civil Code of 2020 similarly provides that “the rescissory action is the one that the

 creditor may bring to rescind the effects of a legal transaction carried out in fraud of his credit.”

 See 31 L.P.R.A. § 6232 (translation ours).

          80.       The rescissory action seeks to restore the assets to the patrimony from which they

 originated when the transaction, being fraudulent, harmed the right of creditors to collect from the

 assets of the debtor. To rescind a conveyance in fraud of creditors, plaintiffs must allege that: “(a)

 they are creditors; (b) [the debtor] alienated his property in fraud of them; (c) they were injured by

 such alienation; and (d) the plaintiffs have no other remedy to recover their credit.” Simcox v. San

 Juan Shipyard, Inc., 754 F.2d 430, 441 (1st Cir. 1985) (citation omitted). The Reserve Bank meets

 all elements for rescission of a conveyance.

          81.      First, the Reserve Bank is a creditor of Benworth FL pursuant to the PPPLF and

 the Program Agreements. See supra paragraphs 19–37; see also Default Notice, Ex. D.

          82.      Second, the Fraudulent Transfers defrauded Benworth FL’s creditors, including the

 Reserve Bank, for various reasons.11 The Fraudulent Transfers occurred between 2021 and 2024,


 11
    31 L.P.R.A. § 6231 provides that “[i]t is presumed that a transaction is in fraud of creditors when: (a) [i]t is dated
 after the credit of a harmed creditor or is carried out to prevent the consequences of a fraudulent act; (b) [i]t consists
 of excluding an asset from the debtor’s assets or preventing its incorporation, even if they are rights in expectation or
 mere faculties, or providing new guarantees for prior debts; (c) [i]t causes or worsens the insolvency of the debtor; or




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 after the establishment of the Program Agreements, such that Benworth FL was aware of the

 Reserve Bank’s status as a secured creditor and its ability to seek repayment immediately upon an

 event of default. See 31 L.P.R.A. § 6231(a) (transaction presumed to be in fraud of creditors where

 “[i]t is dated after the credit of the harmed creditor or is carried out to prevent the consequences of

 a fraudulent act”). Additionally, by transferring assets to Benworth PR and/or the Navarros,

 Benworth FL effectively excluded from its assets the PPP Collateral, including the cash proceeds

 of the Pledged PPP Loans. See id. § 6231(b) (transaction presumed to be in fraud of creditors

 where “[i]t consists of excluding an asset from the debtor’s assets or preventing its incorporation,

 even if they are rights in expectation or mere faculties, or providing new guarantees for prior

 debts”). Further, the Fraudulent Transfers were made when Benworth FL was insolvent,

 undercapitalized, and unable to pay its debts as they became due, or they caused Benworth FL to

 become insolvent, undercapitalized, and unable to pay its debts as they became due. See id. §

 6231(c) (transaction presumed to be in fraud of creditors where “[i]t causes or worsens the

 insolvency of the debtor”). And finally, the Fraudulent Transfers were made to insiders of

 Benworth FL because the Navarros are the only equity members of Benworth FL and Benworth

 PR, and Benworth FL is wholly owned by Mr. Navarro and Benworth PR is (a) 1% owned by

 Mr. Navarro, who oversees the business operations thereof, and (b) 99% owned by Ms. Navarro.

 See id. § 6231(d) (transaction presumed to be in fraud of creditors where it is made with the

 intention of undermining the creditors’ action, which is presumed in gratuitous transactions

 between relatives and in onerous ones if carried out after a judgment or after an execution order is

 issued).



 (d) [i]t is made with the intention of undermining the creditors’ action, which is presumed in transactions between
 relatives within the fourth degree of consanguinity or second of affinity, in gratuitous transactions, and in onerous
 ones if carried out after a judgment or after an execution order has been issued against the grantor” (translations ours).


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        83.     Third, the Reserve Bank has been harmed by the Fraudulent Transfers.

 The Defendants completed the Fraudulent Transfers while being aware that they were gratuitous

 or there was no adequate consideration for them and, furthermore, the Reserve Bank’s rights and

 capacity to collect would be hindered. Indeed, as discussed above, Benworth FL is insolvent

 because of the Fraudulent Transfers and/or does not have access to sufficient funds to pay its debt

 to the Reserve Bank.

        84.     Fourth, Benworth FL’s insolvency and its acknowledgement to the Reserve Bank

 that it would not have sufficient funds to pay the Final Award to Womply, let alone the Reserve

 Bank’s significant debt on top of any such award, see supra paragraph 30, demonstrates that any

 attempts to collect from Benworth FL would be futile. As such, the Reserve Bank has no other

 recourse for payment of the amounts due and owing under the Program Agreements and no other

 legal remedy but to request rescission of the Fraudulent Transfers.

        85.     Consequently, the rescissory action of the Fraudulent Transfers is appropriate to

 annul those legal transactions that affect the Reserve Bank’s rights as a secured creditor of

 Benworth FL.

        86.     In the scenario of Defendants’ inability to pay the Reserve Bank, Defendants shall

 be liable for damages caused to the Reserve Bank in the amount of not less than $66,980,967.08

 as of July 10, 2024. See Castán Tobeñas, Spanish Civil Law, Common and Foral, Madrid, Reus,

 1992, Volume 3, p. 336 (when the acquirer has acted in bad faith (with knowledge of the fraud)

 and cannot, for whatever reason, return the alienated goods, he must compensate the creditors for

 the damages caused by the alienation).




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        87.     The Reserve Bank respectfully requests that the Court rescind the Fraudulent

 Transfers. In the alternative, the Court should issue a judgment ordering the Defendants to pay the

 Reserve Bank damages amounting to not less than $66,980,967.08 as of July 10, 2024.

                   FIFTH CAUSE OF ACTION: DECLARATORY RELIEF
                        ALTER EGO OR SUCCESSOR LIABILITY

        88.     The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

        89.     This is a claim for declaratory relief brought under the provisions of 28 U.S.C. §§

 2201 and 2202.

        90.     The Declaratory Judgment Act authorizes all United States courts to issue

 declaratory relief in cases within their jurisdiction. This act specifically provides that:

        (a) In a case of actual controversy within its jurisdiction, except with respect to
        Federal taxes other than actions brought under Section 7428 of the Internal Revenue
        Code of 1986, a proceeding under Section 505 or 1146 of title 11, or in any civil
        action involving an antidumping or countervailing duty proceeding regarding a
        class or kind of merchandise of a free trade area country (as defined in Section
        516A(f)(10) of the Tariff Act of 1930), as determined by the administering
        authority, any Court of the United States, upon the filing of an appropriate pleading,
        may declare the rights and other legal relations of any interested party seeking such
        declaration, whether or not further relief is or could be sought. Any such declaration
        shall have the force and effect of a final judgment or decree and shall be reviewable
        as such.

 28 U.S.C. § 2201(a).

        91.     Benworth FL owes the Reserve Bank a debt of at least $66,980,967.08, plus

 interest, and other fees, costs and reimbursable amounts under the Program Agreements.

        92.     An actual controversy exists regarding whether Benworth PR is liable for Benworth

 FL’s debt to the Reserve Bank.




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         93.     Benworth PR should be held liable for Benworth FL’s debt to the Reserve Bank,

 because Benworth PR is the alter ego of Benworth FL and/or because Benworth PR is the

 successor to Benworth FL.

         94.     Under Puerto Rico law, a corporation is the alter ego of its shareholders where

 “there [i]s not an adequate separation between the personalities” of the corporation and the

 shareholders. DACO v. Alturas de Fl. Dev. Corp., 132 D.P.R. 905, 925 (1993) (English

 translation).

         95.     The intertwining of interests and ownership between Benworth FL and Benworth

 PR blurs the lines to such an extent that Benworth PR cannot be considered an independent and

 separate legal entity. Instead, it functions more as an extension of Benworth FL, with decision-

 making powers and financial resources shared in a manner that undermines the notion of corporate

 separateness.

         96.     Separately, “the successor liability doctrine was devised to safeguard

 disadvantaged creditors of a divesting corporation in four circumstances.” See Ed Peters Jewelry

 Co. v. C & J Jewelry Co., 124 F.3d 252 (1st Cir. 1997) (citations omitted). “An acquiring

 corporation may become liable under the successor liability doctrine for the divesting

 corporation’s outstanding liabilities if: (1) the new corporate entity expressly or impliedly assumed

 the divesting entity’s debts; (2) the parties structured the asset divestiture to effect a de facto merger

 of the two corporations; (3) the divesting corporation transferred its assets with actual fraudulent

 intent to avoid, hinder, or delay its creditors; or (4) the acquiring corporation is a “mere

 continuation” of the divesting corporation.” Id.




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        97.        Facts that support holding Benworth PR liable for Benworth FL’s debt to the

 Reserve Bank under alter ego and/or successor liability include, but are not limited to, the

 following:

              a.      Benworth PR was not formed for a reasonable business purpose.

              b.      The Navarros formed Benworth PR when they were aware of serious risks to

                      Benworth FL’s financial situation, including that Womply was withholding

                      documents related to PPP loan servicing that could materially impact Benworth

                      FL’s ability to receive payments from the SBA for approved guaranty purchase

                      applications and that the Reserve Bank had a substantial secured claim that

                      would become a recourse obligation upon an event of default.

              c.      Benworth FL transferred millions of dollars to Benworth PR for services that

                      are not of a reasonably equivalent value pursuant to the LSAs, which were

                      signed by the Navarros, and the first of which was entered into before Benworth

                      PR was incorporated.

              d.      The Fraudulent Transfers have left Benworth FL undercapitalized and unable

                      to satisfy its debts to the Reserve Bank.

              e.      Benworth PR, which was formed three months after the Navarros moved from

                      Florida to Puerto Rico, is a mere continuation of Benworth FL.

              f.      Benworth FL and Benworth PR engage in the same business.

              g.      Benworth PR services Benworth FL’s loan portfolios, which Benworth FL

                      previously did itself.

              h.      Both Benworth PR and Benworth FL are wholly owned by the Navarros.

              i.      The website www.benworthcapital.com lists both Benworth FL’s Florida




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                      address and Benworth PR’s Puerto Rico address as points of contact, does not

                      differentiate between Benworth FL and Benworth PR, and refers to Benworth

                      PR as Benworth FL’s “office in San Juan, Puerto Rico.”

              j.      Mr. Navarro’s public LinkedIn profile states that “Benworth Capital” is “a

                      Florida-headquartered private equity licensed mortgage lender,” and that it

                      “also has offices in Puerto Rico.”

              k.      A March 20, 2024 press release about Benworth PR’s refinancing of a property

                      in Florida states that, “[e]xpanding its footprint, Benworth [FL] opened an

                      office in San Juan, Puerto Rico, in 2021.”

              l.      Upon information and belief, Benworth FL has moved all of its employees to a

                      Florida branch of Benworth PR.

              m.      Upon information and belief, Mr. Navarro oversees the business operations of

                      both Benworth PR and Benworth FL without regard to their separate existence.

              n.      Upon information and belief, the Navarros have control over the assets of both

                      Benworth PR and Benworth FL.

        98.        Declaring that Benworth PR is the alter ego of and/or successor to Benworth FL is

 necessary to prevent the Reserve Bank from being deprived of more than $66,980,967.08, plus

 interest, now due and owing under the Program Agreements.

        99.        As a result, the Reserve Bank respectfully requests that the Court declare that:

 (i) Benworth PR is the alter ego of and/or the successor to Benworth FL, and (ii) Benworth PR is

 liable for Benworth FL’s debt to the Reserve Bank.




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                   SIXTH CAUSE OF ACTION: DECLARATORY RELIEF
                                  VEIL PIERCING

        100.    The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

        101.    “A plaintiff may pierce the corporate veil by presenting evidence showing that “the

 corporation is being used to sanction fraud, provide injustice, evade obligations, defeat public

 policy, justify inequity, protect fraud or defend crime.” Rivera v. Reed, No. 09–1160(GAG), 2010

 WL 683406, at *2 (D.P.R. Feb. 22, 2010) (citing Colon v. Rinaldi, 2006 WL 3421862 at *6

 (D.P.R.2006)). The general rule is that a corporate entity may be disregarded in the interests of

 public convenience, fairness, and equity. Brotherhood of Locomotive Engrs. v. Springfield

 Terminal Ry., 210 F.3d 18, 26 (1st Cir.2000) (citing Town of Brookline v. Gorsuch, 667 F.2d 215,

 221 (1st Cir.1981)).

        102.    In certain circumstances, the “corporate veil” may be pierced and individual

 liability imposed upon the individuals for which the corporate entity served merely as an alter ego.

 Nieto–Vincenty, 22 F.Supp.3d 153, 162 (2014). Veil piercing is also supported “[w]here the

 directors or officers use the corporation to commit fraud.” Wadsworth, Inc. v. Schwarz-Nin, 951

 F. Supp. 314, 322 (D.P.R. 1996) (citing South P.R. Sugar Corp. v. Sugar Board, supra.).

        103.    Benworth FL owes the Reserve Bank a debt of at least $66,980,967.08, plus

 interest, and other fees, costs and reimbursable amounts under the Program Agreements.

        104.    An actual controversy exists regarding whether the Navarros are personally liable

 for Benworth FL’s and Benworth PR’s debt to the Reserve Bank and/or for rescinding the

 Fraudulent Transfers.

        105.    The facts supporting piercing the veil between Benworth PR and Benworth FL, on

 the one hand, and the Navarros, on the other hand, include but are not limited to:



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         a.    The Navarros have extensive and/or pervasive control over Benworth PR

               because they are the only equity members of Benworth PR, they are the only

               people listed as authorized persons for Benworth PR on the Puerto Rico

               Registry of Corporations and Entities, and Mr. Navarro oversees the business

               operations of Benworth PR.

         b.    Mr. Navarro has extensive and/or pervasive control over Benworth FL because

               he is the sole member, founder, president, and CEO of Benworth FL.

         c.    The Navarros have abused Benworth’s corporate form to perpetrate a fraud

               against creditors including the Reserve Bank.

         d.    Benworth PR was not formed for a reasonable business purpose.

         e.    The Navarros formed Benworth PR when they were aware of serious risks to

               Benworth FL’s financial situation, including that the Reserve Bank had a

               substantial secured claim that would become a recourse obligation upon an

               event of default.

         f.    Benworth FL transferred millions of dollars to Benworth PR for services that

               are not of a reasonably equivalent value pursuant to the LSAs, which were

               signed by the Navarros, and the first of which was entered into before Benworth

               PR was incorporated.

         g.    The Fraudulent Transfers have left Benworth FL undercapitalized and unable

               to satisfy its debts to the Reserve Bank.

         h.    Benworth PR, which was formed three months after the Navarros moved from

               Florida to Puerto Rico, is a mere continuation of Benworth FL.

         i.    Benworth FL and Benworth PR engage in the same business.




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            j.     Benworth PR services Benworth FL’s loan portfolios, which Benworth FL

                   previously did itself.

            k.     Both Benworth PR and Benworth FL are wholly owned by the Navarros.

            l.     The website www.benworthcapital.com lists both Benworth FL’s Florida

                   address and Benworth PR’s Puerto Rico address as points of contact, does not

                   differentiate between Benworth FL and Benworth PR, and refers to Benworth

                   PR as Benworth FL’s “office in San Juan, Puerto Rico.”

            m.     Mr. Navarro’s public LinkedIn profile states that “Benworth Capital” is “a

                   Florida-headquartered private equity licensed mortgage lender,” and that it

                   “also has offices in Puerto Rico.”

            n.     A March 20, 2024 press release about Benworth PR’s refinancing of a property

                   in Florida states that, “[e]xpanding its footprint, Benworth [FL] opened an

                   office in San Juan, Puerto Rico, in 2021.”

            o.     Upon information and belief, Benworth FL has moved all of its employees to a

                   Florida branch of Benworth PR.

            p.     Upon information and belief, Mr. Navarro oversees the business operations of

                   both Benworth PR and Benworth FL without regard to their separate existence.

            q.     Upon information and belief, the Navarros have control over the assets of both

                   Benworth PR and Benworth FL.

 The Reserve Bank respectfully requests that the Court enter a declaratory judgment determining

 that (i) Benworth FL’s corporate fiction should be discarded and the Navarros should be held

 personally responsible for satisfying Benworth FL’s obligations and debt to the Reserve Bank and

 should be subject to all equitable remedies imposed on Benworth FL; and (ii) to the extent




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 Benworth PR is liable for Benworth FL’s debt to the Reserve Bank, or Benworth PR must rescind

 the Fraudulent Transfers, and Benworth PR does not have sufficient assets to satisfy the debt or

 rescind the Fraudulent Transfers, Benworth PR’s corporate fiction should be discarded and the

 Navarros should be held personally responsible for satisfying Benworth PR’s obligations in that

 regard, and should be subject to all equitable remedies imposed on Benworth PR.

                        SEVENTH CAUSE OF ACTION: CONVERSION

        106.    The Reserve Bank repeats and incorporates by reference all the preceding

 paragraphs as if fully set forth herein.

        107.    During the period of 2021 to 2024, Benworth FL transferred millions of dollars to

 Benworth PR and the Navarros, which include, in whole or in part, cash proceeds of the Pledged

 PPP Loans.

        108.    The transferred funds constitute a portion of the PPP Collateral over which the

 Reserve Bank holds a first-priority lien and, therefore, is the rightful property of the Reserve Bank.

        109.    Separate and independent from Benworth FL’s defaults on its obligations to the

 Reserve Bank under the Program Agreements, Benworth FL’s transfers to Benworth PR and the

 Navarros indicates its intent to unlawfully exercise or assert dominion over property inconsistent

 with the Reserve Bank’s right of possession.

        110.    Defendants’ actions have caused damage to the Reserve Bank and deprived it of its

 use of the funds for an indefinite period, including, but not limited to, up to the date of the filing

 of this Complaint.

                                      PRAYER AND RELIEF

        111.    Based on the foregoing, the Reserve Bank has the right to collect from Defendants

 all amounts owed under the Program Agreements, plus interest. Its causes of action are warranted




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 under the applicable law cited herein and Defendants should be held liable to the Reserve Bank

 for all amounts due under the Program Agreements, which as of July 10, 2024 amount to

 $66,980,967.08 in principal amount plus accrued interest from the date of the Advances, and other

 fees, costs and reimbursable amounts under the Program Agreements.

         WHEREFORE, based on the allegations contained in paragraphs 1 through 110 above,

 the Reserve Bank respectfully requests that the Court enter judgment in favor of the Reserve

 Bank:

             (i) Finding that Benworth FL defaulted on its obligations to the Reserve Bank under

                the terms of the Program Agreements;

             (ii) Issuing a judgment ordering the Defendants to pay the Reserve Bank the amounts

                 owed under the Program Agreements, which consist of $66,980,967.08 of

                 principal, plus accrued interest from the applicable date of each of the Advances,

                 including, as applicable, default interest, until the date the Reserve Bank receives

                 payment in full, as well as such additional costs as are owing under the Program

                 Agreements;

             (iii) Rescinding the Fraudulent Transfers;

             (iv) Declaring that Benworth PR is the alter ego and/or successor of Benworth FL

                 and, therefore, Benworth PR is liable for Benworth FL’s debt to the Reserve

                 Bank;

             (v) Declaring that the Navarros are personally liable for satisfying Benworth FL’s

                 and Benworth PR’s obligations to the Reserve Bank as a result of the piercing

                 of the corporate veil;




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            (vi) Finding that Benworth FL and Benworth PR converted the collateral of the

                 Reserve Bank and continue to exercise dominion and control over the Reserve

                 Bank’s collateral, including the Pledged PPP Loans and the proceeds generated

                 therefrom;

            (vii) Ordering Defendants to pay the Reserve Bank costs and expenses incurred in

                  pursuing this action pursuant to Fed. R. Civ. P. 54; and

            (viii) Ordering Defendants to pay the Reserve Bank interest on the judgment as

                   allowed by law.

 Dated: July 10, 2024                Respectfully submitted,


  Lisa M. Schweitzer (pro hac vice pending)       s/ Antonio L. Roig Lorenzo
  lschweitzer@cgsh.com                            Antonio L. Roig Lorenzo
                                                  antonio.roig@oneillborges.com
  Thomas S. Kessler (pro hac vice pending)        USDC-PR No. 207712
  tkessler@cgsh.com
                                                  s/ Salvador J. Antonetti Stutts
  CLEARY GOTTLIEB STEEN &                         Salvador J. Antonetti Stutts
  HAMILTON LLP                                    salvador.antonetti@oneillborges.com
  One Liberty Plaza                               USDC-PR No. 215002
  New York, New York 10006
  Telephone: (212) 225-2000                       s/ Ubaldo M. Fernández Barrera
  Facsimile: (212) 225-3999                       Ubaldo M. Fernandez Barrera
  Attorneys for the Federal Reserve Bank of       ubaldo.fernandez@oneillborges.com
  San Francisco                                   USDC-PR No. 224807

                                                  s/ Aníbal A. Román Medina
                                                  Anibal A. Roman Medina
                                                  anibal.roman@oneillborges.com
                                                  USDC-PR No. 308410

                                                  O’NEILL & BORGES LLC
                                                  250 Muñoz Rivera Ave., Ste. 800
                                                  San Juan, PR 00918-1813
                                                  Tel: (787) 764-8181
                                                  Fax: (787) 753-8944
                                                  Attorneys for the Federal Reserve Bank of
                                                  San Francisco



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                                CERTIFICATE OF SERVICE

        I certify that on July 10, 2024, I filed a copy of the foregoing document using the Court’s

 CM/ECF system, which will automatically generate a Notice of Electronic Filing to all counsel of

 record in this matter.



                                                     s/ Aníbal A. Román Medina
                                                     Aníbal A. Román Medina


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