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  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
  • Yasemin Tekiner in her individual capacity, as a beneficiary and a Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants v. Bremen House Inc., German News Company, Inc., Berrin Tekiner, Gonca Tekiner, Billur Akipek in her capacity as a Trustee of the Yasemin Tekiner 2011 Descendants Trust, Zeynep Tekiner (Intervenor Plaintiff)Commercial Division document preview
						
                                

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FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NEW YORK YASEMIN TEKINER, Index No. 657193/2020 in her individual capacity, as a beneficiary and a Commercial Division Part 3 Trustee of The Yasemin Tekiner 2011 Descendants Trust and derivatively as a holder Hon. Joel M. Cohen of equitable interests in a shareholder or a member of the Company Defendants Mot. Seq. No. 33 Plaintiff, -against- BREMEN HOUSE INC., BREMEN HOUSE TEXAS, INC., GERMAN NEWS COMPANY, INC., GERMAN NEWS TEXAS, INC., 254- 258 W. 35TH ST. LLC, BERRIN TEKINER, GONCA TEKINER, and BILLUR AKIPEK, in her capacity as a Trustee of The Yasemin Tekiner 2011 Descendants Trust, Defendants. ZEYNEP TEKINER, in her individual capacity, as a beneficiary and a Trustee of The Zeynep Tekiner 2011 Descendants Trust and derivatively as a holder of equitable interests in a shareholder or a member of the Company Defendants Intervenor-Plaintiff, -against- BREMEN HOUSE INC., BREMEN HOUSE TEXAS, INC., GERMAN NEWS COMPANY, INC., GERMAN NEWS TEXAS, INC., 254- 258 W. 35TH ST. LLC, BERRIN TEKINER, GONCA TEKINER, and BILLUR AKIPEK, in her capacity as a Trustee of The Yasemin Tekiner 2011 Descendants Trust, Defendants. 1 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 MEMORANDUM OF LAW IN SUPPORT OF DEFENDANTS’ MOTION TO DISMISS COUNT TWELVE OF THE VERIFIED SECOND AMENDED COMPLAINT PRYOR CASHMAN LLP Todd E. Soloway Meghan E. Hill 7 Times Square New York, NY 10036 (212) 421-4100 Attorneys for Defendants ii 2 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 TABLE OF CONTENTS PRELIMINARY STATEMENT .....................................................................................................1 PROCEDURAL HISTORY AND BACKGROUND......................................................................2 I. PREVIOUS COMPLAINTS AND THE MOTION TO DISMISS ........................................2 II. THE SECOND AMENDED COMPLAINT ..........................................................................3 ARGUMENT ...................................................................................................................................4 I. LEGAL STANDARD .............................................................................................................4 II. YASEMIN CANNOT STATE A CLAIM FOR AIDING AND ABETTING A BREACH OF FIDUCIARY DUTY AGAINST ANY OF THE INDIVIDUAL DEFENDANTS .........5 A. YASEMIN CANNOT STATE A CLAIM AGAINST BERRIN AND BILLUR FOR AIDING AND ABETTING A BREACH OF FIDUCIARY DUTY, BECAUSE BERRIN AND BILLUR THEMSELVES ARE FIDUCIARIES ....................................................5 B. COUNT TWELVE SHOULD ALSO BE DISMISSED AS AGAINST GONCA, AS YASEMIN DOES NOT AND CANNOT ALLEGE THE REQUISITE SUBSTANTIAL ASSISTANCE OR ENCOURAGEMENT ..........................................6 CONCLUSION ................................................................................................................................9 i 3 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 Defendants Bremen House Inc. (“Bremen House”), German News Company, Inc. (“German News”), (collectively, the “Company Defendants”), Berrin Tekiner (“Berrin”), Gonca Chelsea (“Gonca”), and Billur Akipek (“Billur”) (the “Individual Defendants,” and, together with the Company Defendants, the “Defendants”) respectfully submit this Memorandum of Law pursuant to CPLR 3211(a)(1) and 3211(a)(7) in support of Defendants’ Motion to Dismiss Count Twelve of Plaintiff Yasemin Tekiner’s (“Plaintiff” or “Yasemin”) Verified Second Amended Complaint.1 PRELIMINARY STATEMENT Plaintiff Yasemin Tekiner (“Plaintiff” or “Yasemin”) continues to search for tort liability where none exists. This Court previously dismissed Yasemin’s claim for tortious interference with the Yasemin Trust asserted against the Individual Defendants (Dkt. No. 140) because Berrin and Billur, as “parties to the agreement,” cannot interfere with it, and because there were insufficient factual allegations to allege a claim that Gonca “was causing people [Berrin and Billur] who are much more closely involved [with the Yasemin Trust] to breach [it].” Dkt. No. 151, 53:14-17. By her Second Amended Complaint, Yasemin seeks a second bite at the apple, asserting a claim against the Individual Defendants for aiding and abetting a breach of fiduciary duty based upon the exact same factual allegations that underlaid her tortious interference claim. But this attempted reframing fares no better, and Yasemin’s Twelfth Cause of Action for aiding and abetting breach of fiduciary – like her tortious interference claim – fails as a matter of law and should be dismissed. Initially, Berrin and Billur cannot be liable for aiding and abetting a breach of fiduciary duty in connection with the Yasemin Trust, because they owe fiduciary duties to the trust. Under 1 A true and correct copy of Plaintiff’s Verified Second Amended Complaint is attached as Exhibit A to the supporting Affirmation of Meghan E. Hill dated April 5, 2022 (“Hill Aff.”). 1 4 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 black letter Delaware law – which controls here – only nonfiduciaries may be liable for aiding and abetting fiduciary breaches. Yasemin also fails to state a claim for aiding and abetting against Gonca. While Plaintiff baldly concludes that the Individual Defendants including Gonca “assisted in the planning” of Berrin and Billur’s breaches and “coordinated with relevant decisionmaker(s) to effect them” (Hill Aff. Ex. A, ¶ 163), there are no facts alleged to support an assertion that Gonca “materially supported or encouraged” the fiduciary breach, as is required by Delaware law. As with her now- dismissed tortious interference claim, Yasemin’s aiding and abetting claim fails to sufficiently allege that Gonca materially supported Berrin and Billur’s alleged fiduciary breaches. PROCEDURAL HISTORY AND BACKGROUND I. Previous Complaints and the Motion to Dismiss Yasemin commenced this action by Summons and Verified Complaint filed on January 3, 2021. Dkt. No. 2. On January 25, 2021, Yasemin filed her Verified First Amended Complaint (the “Amended Complaint”). Dkt. No. 86. The Amended Complaint asserts eleven causes of action, pled against various combinations of: Yasemin’s mother, Berrin Tekiner, Yasemin’s sister Gonca Chelsea, close friend of their family, Billur Akipek, and entity defendants Bremen House, Bremen House Texas, Inc., German News, German News Texas, Inc., and 254-258 W. 35th St. LLC. On February 26, 2021, Defendants moved to dismiss the Amended Complaint (the “Motion to Dismiss”). Dkt. No. 92. After argument, the Court granted Defendants’ motion in part, dismissing all claims as asserted against Bremen House Texas, Inc., German News Texas, Inc., and 254-258 W. 35th St. LLC. Dkt. 140. The Court also dismissed Plaintiff’s claims for unjust 2 5 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 enrichment, violation of the California Labor Code, and tortious interference asserted against the Individual Defendants. Id. Plaintiff’s now-dismissed tortious interference claim was premised on an allegation that the Individual Defendants “interfered” with the Yasemin Trust (the “Trust Agreement”) to which Berrin and Billur are parties. The Court dismissed this claim as against Berrin and Billur because “parties to the agreement” cannot interfere with it. Dkt. No. 151, at 53:6. The Court also dismissed the tortious interference claim as against Gonca because it failed to state a claim that Gonca “was causing people who are much more closely involved [with the Yasemin Trust] to breach [it].” Id. 53:12-17. II. The Second Amended Complaint On June 22, 2022, Yasemin filed her Verified Second Amended Complaint (“SAC”). Hill Aff. Ex. A. The factual allegations in the SAC are identical to the factual allegations in the Amended Complaint. See Hill Aff. Ex. B, ¶¶ 18-93. The only substantive change is the addition of Plaintiff’s Twelfth Cause of Action (“Count Twelve”) for aiding and abetting a breach of fiduciary duty, alleged against each of the Individual Defendants – Berrin, who is alleged to be a fiduciary of the Yasemin Trust; Billur, who is alleged to be a fiduciary of the Yasemin Trust; and Gonca, who holds no role in connection with the Yasemin Trust. Count Twelve principally alleges that: (i) Berrin owed Yasemin a fiduciary duty as “sole member of the Yasemin Trust Protector Committee,” Hill Aff. Ex. A, ¶ 161; (ii) Billur owed Yasemin a fiduciary duty as “a Trustee [member of the Trust Committee] of the Yasemin Trust,” Id. ¶ 162; and (iii) each of “[t]he Individual Defendants aided and abetted Berrin and [Billur’s] breaches of fiduciary duty.” Id. ¶ 163. 3 6 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 “In 2011, Berrin formed the Yasemin Trust under Delaware law.” Id. ¶ 22. Under the formation document for the Yasemin Trust (the “Trust Agreement”), Berrin is the sole member of the Trust’s Protector Committee (Trust Agreement at § 6(A)(3)), and Billur and Yasemin are identified as the “initial members of the Trust Committee.” Hill Aff. Ex. C § 6(A)(3); 1. Under the Trust Agreement, the Yasemin Trust is located in Delaware, and Delaware law governs the Trust Agreement itself and the Yasemin Trust: THIRTIETH: Governing Law This instrument and each trust created by this instrument shall be construed and governed in all respects by and in accordance with the law of the State of Delaware and each trust created under this instrument hall have its situs and be administered in the State of Delaware. Id. §30. ARGUMENT I. LEGAL STANDARD In deciding a motion to dismiss pursuant to CPLR 3211(a)(1) and (7), the Court must “accept the facts as alleged to be true and determine whether the Plaintiff's facts fit within any cognizable legal theory.” Keitel v. E*Trade Fin. Corp., No. 652220/2015, 2017 WL 1426809, at *2 (Sup. Ct. N.Y. Cnty. Apr. 17, 2017) (citation omitted). However, “the favorable treatment accorded to a plaintiff's complaint is not limitless and, as such, conclusory allegations – claims consisting of bare legal conclusions with no factual specificity – are insufficient to survive a motion to dismiss.” Cagino v. Levine, 199 A.D.3d 1103, 1104 (2021) (citations omitted). Claims must also be dismissed when “documentary evidence and undisputed facts negate or dispose of the claims in the complaint or conclusively establish a defense . . . .” Silvester v. Time Warner, Inc., 1 Misc. 3d 250, 255 (N.Y. Sup. Ct., N.Y. Cty. 2003), aff’d, 14 A.D.3d 430 (1st Dep’t 2005) (citations omitted). 4 7 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 Delaware substantive law governs Plaintiff’s claim for aiding and abetting alleged breaches of fiduciary duties owed by Berrin and Billur under the Trust Agreement. Courts applying New York law routinely recognize that the law of the state in which an entity was formed governs related claims for aiding and abetting breaches of fiduciary duty. See Davis v. Scottish Re Grp. Ltd., 46 Misc. 3d 1206(A), 9 N.Y.S.3d 592 (N.Y. Sup. 2014), rev’d on other grounds by, 30 N.Y.3d 247 (2017), aff’d, 160 A.D.3d 114 (1st Dep’t 2018); Allied Irish Banks, P.L.C. v. Bank of Am., N.A., No. 03 CIV. 3748 (DAB), 2006 WL 278138, at *12 (S.D.N.Y. Feb. 2, 2006). Delaware law also applies to Count Twelve based on a traditional choice-of-law interests analysis applicable to tort claims, because Delaware has the greatest interest in the alleged conduct, as reflected by the parties’ choice to designate Delaware as the governing law for the Yasemin Trust. In re Optimal U.S. Litig., 813 F. Supp. 2d 351, 375 (S.D.N.Y.), on reconsideration in part, 813 F. Supp. 2d 383 (S.D.N.Y. 2011); Hill Aff. Ex. C § 30. II. YASEMIN CANNOT STATE A CLAIM FOR AIDING AND ABETTING A BREACH OF FIDUCIARY DUTY AGAINST ANY OF THE INDIVIDUAL DEFENDANTS Under Delaware law, a cause of action for aiding and abetting a breach of fiduciary duty requires: “(1) the existence of a fiduciary relationship, (2) a breach of the fiduciary's duty and (3) knowing participation in that breach by the non-fiduciary.” Lockton v. Rogers, No. 2021-0058- SG, 2022 Del. Ch. LEXIS 47, at *41 (Del. Ch. Mar. 1, 2022). The SAC fails to sufficiently allege these elements against any of the three Individual Defendants, and therefore Count Twelve should be dismissed in its entirety. 5 8 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 A. Yasemin Cannot State a Claim Against Berrin and Billur For Aiding and Abetting a Breach of Fiduciary Duty, Because Berrin and Billur Themselves Are Fiduciaries__ Under Delaware law, it is well-settled that a claim for aiding and abetting a breach of fiduciary duty “may only be alleged against nonfiduciaries.” Giuliano v. Gawrylewski, 112 A.D.3d 477, 479 (1st Dep’t 2014) (applying Delaware law and holding that “there also is no viable aiding and abetting claim against the defendant wives, as they are fiduciaries and such a claim may only be alleged against nonfidiciaries”). The principle underlying this rule is that “[i]f a defendant has acted in a fiduciary capacity, then that defendant is liable as a fiduciary and not for aiding and abetting.” Quadrant Structured Prod. Co., Ltd. v. Vertin, 102 A.3d 155, 204 (Del. Ch. 2014) (allowing aiding and abetting claim to survive where, unlike here, the defendant “has not been sued for breach of fiduciary duty”). Plaintiff alleges in Count Twelve itself that Berrin and Billur are fiduciaries of the Yasemin Trust. Hill Aff. Ex. A, ¶ 164. Yasemin even asserts direct claims for breach of fiduciary duty against both Berrin and Billur. E.g., id. ¶¶ 99-102. Accordingly, under Delaware law, Berrin and Billur’s potential liability is as fiduciaries and not as an aider and abettor. Firefighters’ Pension Sys. of City of Kansas City, Missouri Tr. v. Presidio, Inc., 251 A.3d 212, 233 (Del. Ch. 2021) (holding that the court may only “analyze[] [defendant’s] potential liability as a fiduciary rather than as an aider and abettor” when the defendant “owed fiduciary duties”). Count Twelve should be dismissed as against Berrin and Billur. B. Count Twelve Should Also Be Dismissed Against Gonca, As Yasemin Does Not and Cannot Allege the Requisite Substantial Assistance or Encouragement___ The SAC also fails to state a claim against Gonca, as Yasemin does not (and cannot) adequately allege that Gonca substantially assisted and knowingly participated in any of Billur or Berrin’s alleged fiduciary breaches. 6 9 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 Under Delaware law, “[b]ecause the involvement of secondary actors in tortious conduct can take a variety of forms that can differ vastly in their magnitude, effect, and consequential culpability, the element of knowing participation requires that the secondary actor have provided substantial assistance to the primary violator.” In re Oracle Corp. Derivative Litig., No. CV 2017- 0337-SG, 2020 WL 3410745, at *11 (Del. Ch. June 22, 2020) (quoting In re Dole Food Co., Inc. S’holder Litig., No.8703-VCL, No.9079-VCL, 2015 WL 5052214, at *41 (Del. Ch. Aug. 27, 2015)). To sustain a claim for aiding and abetting a fiduciary breach under Delaware law, a party must sufficiently allege that the defendant “materially supported or encouraged” the fiduciary breach. NuVasive, Inc. v. Miles, No. CV 2017-0720-SG, 2020 WL 5106554, at *14 (Del. Ch. Aug. 31, 2020). The SAC alleges no such underlying facts, as none exist. While Plaintiff baldly concludes that the Individual Defendants “assisted in the planning” of Berrin and Billur’s breaches and “coordinated with relevant decisionmaker(s) to effect them” (Hill Aff. Ex. A, ¶ 163), there are no facts alleged to support these conclusory assertions. In fact, the factual allegations in the SAC contradict these bald assertions. For example, Plaintiff alleges that Berrin, acting as the sole member of the Protector Committee, engaged in “multiple actions” that constitute a breach of her fiduciary duties, including removing Yasemin as a Trustee. Id. ¶ 100. But there is no factual allegation that Berrin discussed any of her alleged breaching “actions” as member of the Protector Committee with Gonca; to the contrary, Plaintiff alleges instead that Berrin signed the document removing Yasemin from her trust “in secret.” Id. ¶ 83. Similarly, as to Billur, the SAC repeatedly alleges that Billur is “beholden” to or “controlled” by Berrin – not Gonca. See, e.g., Hill Aff. Ex. A, ¶ 101 (alleging that Billur “has 7 10 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 allowed her actions as a Trustee to be controlled by the self-interested directions of Berrin, who exercises control over” Billur). There are no (and could be no) allegations that Gonca “controls” Billur, or that Gonca in any other way materially supported or encouraged Billur’s alleged fiduciary breaches, as is required to state a claim for aiding and abetting a fiduciary breach under Delaware law. Plaintiff also makes no serious effort to sufficiently allege that Gonca “participated in . . . decisions made regarding Plaintiff and the Trust.” Id. ¶ 164. The Trust Committee has “sole and absolute discretion” over distributions (see Hill Aff. Ex. C § 2(B)), and the SAC does not allege when or how executives of the Company Defendants such as Gonca are involved in administration of the Yasemin Trust. While Yasemin alleges that Billur abused her discretion as member of Yasemin’s Trust Committee because the Yasemin Trust has not made any distributions, there is no (and could be no) allegation that Gonca had anything to do with Billur’s exercise of her discretion pursuant to the Trust Agreement. See id. ¶¶ 22-38. If Plaintiff is (inartfully) claiming that Gonca, by casting her own vote as an officer and director of the Company Defendants, somehow aided and abetted Billur’s vote to remove Yasemin as officer and director of certain of the Company Defendants, that also fails. By voting, Gonca was simply exercising her duty as an officer, not “materially supporting” any alleged breach by Billur of her fiduciary obligations arising out of Billur’s own vote. There is no allegation (and could be none) that Gonca provided substantial assistance or encouragement to Billur in casting her vote. Similarly, Plaintiff’s allegation that the Individual Defendants “coordinated their response” to Yasemin’s December 10, 2020 demand is insufficient to state a claim for aiding and abetting. Id. ¶ 164(c). Even accepting as true that Gonca was aware of Billur and Berrin’s alleged conduct, 8 11 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 under Delaware law “[m]ere awareness” of a tort “is insufficient to rise to the level of actionable substantial assistance” to support an aiding and abetting claim. Riverside Fund V, L.P. v. Shyamsundar, No. N14C1-0038 EMD CCLD, 2015 WL 5004924, at *5 (Del. Super. Ct. Aug. 17, 2015). Yasemin does not and cannot allege that Gonca substantially assisted either Billur or Berrin in connection with their alleged conduct in response to Yasemin’s request that Billur authorize a shareholder derivative action. Last, Plaintiff alleges for the first time in Count Twelve that Gonca “advocated” for Yasemin to be removed from her roles with the Yasemin Trust and with the Company Defendants. SAC ¶ 164(b). But Plaintiff’s only factual allegation to support this claim is related to Yasemin’s removal as a trustee of the Yasemin Trust in 2017, not the 2020 removals alleged in the SAC to constitute breaches of fiduciary duties. Hill Aff. Ex. A, ¶¶ 2-4, 35-36. Since Plaintiff fails to make any specific allegations about Gonca’s involvement in the 2020 removals underlying Plaintiff’s fiduciary duty claims, this allegation too is insufficient to state a claim against Gonca for aiding and abetting. CONCLUSION For the foregoing reasons, Defendants respectfully request that this motion be granted in its entirety. Dated: New York, New York August 5, 2022 PRYOR CASHMAN LLP By: __________________________ Todd E. Soloway Meghan E. Hill 7 Times Square New York, NY 10036 (212) 421-4100 Attorneys for Defendants 9 12 of 13 FILED: NEW YORK COUNTY CLERK 08/05/2022 11:12 PM INDEX NO. 657193/2020 NYSCEF DOC. NO. 661 RECEIVED NYSCEF: 08/05/2022 Certification Required by Rule 17 of the Rules of the Commercial Division of the Supreme Court I am the attorney who is filing this document. I hereby certify that this document, exclusive of the caption, table of contents, table of authorities, and signature block contains 2,594 words as counted by the word-processing system used to prepare the document. /s/ Meghan E. Hill Meghan E. Hill 10 13 of 13