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Case 3:10-cv-00521-BTM-DHB Document 50 Filed 11/30/11 Page 1 of 3



KENNETH G. PARKER (SBN 182911)
kenneth.parker@haynesboone.com
ROBIN H. ROUNAGHI (SBN 171251)
robin.rounaghi@haynesboone.com
WILLIAM C. O’NEILL (SBN 251071)
william.oneill@haynesboone.com
HAYNES AND BOONE, LLP
18100 Von Karman Ave., Suite 750
Irvine, California 92612
Telephone: (949) 202-3014
Facsimile:
(949) 202-3114

THOMAS F. A. HETHERINGTON (Texas Bar No. 24007359)*
E-Mail: tom.hetherington@emhllp.com
JESSICA L. WILSON (Texas Bar No. 24028230)*
E-Mail: jessica.wilson@emhllp.com
EDISON, McDOWELL & HETHERINGTON LLP
3200 Southwest Freeway, Suite 2100
Houston, Texas 77027
Telephone: (713) 337-5580
Facsimile:
(713) 337-8850
*admitted pro hac vice

Attorneys for Plaintiff
PHL VARIABLE INSURANCE COMPANY


UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA





Case No. 10 CV 0521-BTM-NLS

PHL VARIABLE INSURANCE
COMPANY’S NOTICE OF
SUPPLEMENTAL AUTHORITY
REGARDING DEFENDANT THE
ABRAMS FAMILY IRREVOCABLE
LIFE INSURANCE TRUST’S
MOTION TO DISMISS
PLAINTIFF’S SECOND AMENDED
COMPLAINT

Motion Submitted July 8, 2011 [Doc. 48]


PHL VARIABLE INSURANCE CO.,

Plaintiff,

v.
HOWARD ABRAMS; MAYFAIR
STRATEGIES, LLC; and THE
ABRAMS FAMILY IRREVOCABLE
LIFE INSURANCE TRUST, by and
through its trustee, H. BRUCE
ABBOTT,

Defendants.






NOTICE OF SUPPLEMENTAL AUTHORITY REGARDING DEFENDANT’S

MTN. TO DIS. SECOND AMEND. COMPL.



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Case 3:10-cv-00521-BTM-DHB Document 50 Filed 11/30/11 Page 2 of 3



Plaintiff PHL Variable Insurance Company (“Phoenix”) respectfully submits
this Notice of Supplemental Authority Regarding Defendant the Abrams Family
Irrevocable Life Insurance Trust’s Motion to Dismiss Plaintiff’s Second Amended
Complaint.

On June 17, 2011, Phoenix filed its Opposition to the Abrams Family
Irrevocable Life Insurance Trust’s Motion to Dismiss Plaintiff’s Second Amended
Complaint. [Document 45] (“Opposition”). On June 24, 2011, the Trust filed a
Response in support of its motion to dismiss Plaintiff's Second Amended
Complaint. [Document 46]. On July 8, 2011, this Court issued a minute order
submitting the Trust’s motion to dismiss for decision. [Document 48].

On September 20, 2011, the Supreme Court of the State of Delaware issued
an opinion supporting the arguments Phoenix made in its Opposition. See PHL
Variable Ins. Co. v. Price Dawe 2006 Ins. Trust, ex rel. Christiana Bank & Trust
Co., 28 A.3d 1059 (Del. 2011). The Dawe opinion is attached hereto as Exhibit A.
In addition, the United States District Court for the Southern District of
Florida issued an opinion on November 14, 2011, supporting the arguments
Phoenix made in its Opposition. See Order Granting Plaintiff Pruco Life Insurance
Company’s Motion for Summary Judgment and Denying Defendant Wells Fargo
Bank, N.A.’s Motion for Summary Final Judgment, Pruco Life Insurance Co. v.
Brasner, et al., No. 10-80804-CIV-COHN/SELTZER (S.D. Fla. Nov. 14, 2011).
The Pruco Life Insurance Co. Order is attached hereto as Exhibit B.
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NOTICE OF SUPPLEMENTAL AUTHORITY REGARDING DEFENDANT’S

MTN. TO DIS. SECOND AMEND. COMPL.

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Case 3:10-cv-00521-BTM-DHB Document 50 Filed 11/30/11 Page 3 of 3



Phoenix requests that this Court take note of these decisions supporting

Phoenix’s position in this case.

DATED: November 30, 2011










By:


HAYNES AND BOONE, LLP,
KENNETH G. PARKER


/s/ Kenneth G. Parker_____________
KENNETH G. PARKER
Attorneys for Plaintiff
PHL VARIABLE INSURANCE
CO.



CERTIFICATE OF SERVICE

I certify that on November 30, 2011, I filed the foregoing PHL VARIABLE

INSURANCE COMPANY’S NOTICE OF SUPPLEMENTAL AUTHORITY
REGARDING DEFENDANT THE ABRAMS FAMILY IRREVOCABLE
LIFE INSURANCE TRUST’S MOTION TO DISMISS PLAINTIFF’S
SECOND AMENDED COMPLAINT with the Court through this district’s
CM/ECF system. Pursuant to Local Rule 5-3.3, the “Notice of Electronic Filing”
automatically generated by CM/ECF at the time the document is filed with the
system constitutes automatic service of the document on counsel of record who
have consented to electronic service.

















/s/ William C. O’Neill
William C. O’Neill





NOTICE OF SUPPLEMENTAL AUTHORITY REGARDING DEFENDANT’S

MTN. TO DIS. SECOND AMEND. COMPL.

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