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HomeMy WebLinkAbout21 - Balboa Bay Club Ground LeaseQ SEW PpQT CITY OF NEWPORT REACH, w °q<,FOaN,P City Council Staff Report TO: FROM: PREPARED BY APPROVED: TITLE: ABSTRACT: Agenda Item No. 21 September 13, 2011 HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL City Manager's Office Dave Kiff, City Manager 949- 644 -3002, dkiff @newportbeachca.gov Dana Smith, Assistant City Manager Assignment of Balboa Bay Club Ground Lease The Balboa Bay Club is located upon City administered tidelands and is subject to a 50 -year ground lease. The City received a request to approve assignment of the ground lease from Balboa Bay Club, Inc., to Seven -On Capital- Business, Inc., and Mr. Winston Chung. RECOMMENDATIONS: (1) Approve the proposed assignment of the Balboa Bay Club ground lease from Balboa Bay Club, Inc., to Seven -On Capital- Business, Inc., and Mr. Winston Chung and find that Balboa Bay Club, Inc., is not currently in default under the Ground Lease; and (2) Authorize the Mayor and the City Clerk to sign the Estoppel Certificate and Consent to Ground Lease Assignment on behalf of the City. FUNDING REQUIREMENTS: There is no fiscal impact related to this item. DISCUSSION: On October 25, 2000, the City of Newport Beach ( "City ") and the Balboa Bay Club, Inc. ( "BBC ") entered into a 50 -year Ground Lease ( "Lease ") for tidelands property on which the BBC operates its multi -use hotel and club facility. On August 5, 2011, the BBC notified the City of its intention to assign the Lease to Seven -On Capital- Business, Inc. and Mr. Winston Chung ( "Assignees "). Under the Lease, the City is required to take two actions in response to the BBC's notification: (1) respond within 15 days with an Estoppel Certificate certifying to the best of the City's knowledge BBC is not, or is, in default under the Lease; and (2) respond within 30 days with the City's consent, or Assignment of Balboa Bay Club Ground Lease September 13, 2011 Page 2 rejection, to the assignment. Both timelines are set up within the Lease so that any delay by the City results in automatic approval. The City Manager secured a time extension from BBC to allow the City Council to consider BBC's assignment request at its regular meeting on September 13, 2011. The Lease sets forth specific standards for assignment, as noted in Articles XII and XIII. These standards are intended to protect the City's (and the public's) interest in the property and also to assure a continuing successful business operation and related cash flow. As required by Lease Section 12.1, the City's Finance Department conducted an audit of BBC's compliance with its obligations under the Lease. A copy of the audit is included with this staff report. The audit confirmed that BBC is current with all of their obligations under the Lease and is not currently in default with any term. Therefore, staff recommends the City Council approve the attached Estoppel Certificate finding that BBC is not in default under the Lease. To conduct due diligence of the Assignees, the City hired Economic & Planning Systems, Inc. ( "EPS ") to perform an independent review. EPS submitted its findings in a final report dated September 8, 2011. The EPS final report is attached to this staff report. The main focus of EPS' review was in reference to Article XIII of the Lease (Assignment and Subleasing); particularly, Section 13.1(a), which requires the Assignees' net worth to be at least equal to the greater of (i) $4 million plus cost of living, or (ii) at least 10% of the fair market value of the leasehold; Section 13.1(b), which requires the Assignees to be qualified managers (defined within the Lease to be a person experienced with the operation of a hotel and restaurant) or have a binding contract with a qualified manager; and Section 13.1(c), which requires the Assignees to have a reputation for honesty, integrity, and sound business practices. As detailed in the attached report, EPS found the Assignees meet or exceed the criteria established in Lease Sections 13.1(a), (b) and (c).Therefore, staff recommends the City Council approve the Balboa Bay Club Consent to Ground Lease Assignment. ENVIRONMENTAL REVIEW: Staff recommends the City Council find this action is not subject to the California Environmental Quality Act ( "CEQA ") pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. NOTICING: The agenda item has been noticed according to the Brown Act (72 hours in advance of the meeting at which the City Council considers the item). Assignment of Balboa Bay Club Ground Lease September 13, 2011 Page 3 Submitted by: � G- u--4>a Dave Riff City Manager Attachments: A. Estoppel Certificate B. Consent to Ground Lease Assignment C. City's Audit of BBC's Compliance with the Lease D. EPS' Final Report Balboa Bay Club Estoppel Certificate The Ground Lease by and between the City of Newport Beach ( "Landlord ") and Balboa Bay Club, Inc., ( "Tenant ") dated October 25, 2000 ( "Lease ") is in full force and effect. At this time, to the best of the Landlord's knowledge there are no Events of Default (as contemplated in Lease § 17.1) by either Tenant or Landlord. No events have occurred which, with the giving of notice or the passage of time or both would constitute an Event of Default with respect to Tenant or a default with respect to Landlord under the Lease. To the best of Landlord's knowledge, there are no defenses or off -sets in favor of either the Landlord or Tenant. The applicable base rent under the Lease is the greater of annual rent of two million seventy -two thousand two hundred sixty -six dollars ($2,072,266) or the percentage rent set forth in Lease Section 5.2. The base rent is paid quarterly in installments of five hundred and eighteen thousand sixty -seven dollars ($518,067). Base rent has been paid through June 30, 2011, with the next installment due October 1. 2011. Pursuant to Lease Section 12.1, the persons signing below have the necessary authority to execute this Estoppel Certificate on the Landlord's behalf. APPROVED AS TO FORM: CITY OF NEWPORT BEACH, OFFICE OF THE CITY ATTORNEY A California municipal corporation Date: 9 / 7 / 11 Date: Aaron Harp Michael F. Henn City Attorney Mayor ATTEST: Date: By: Leilani I. Brown City Clerk A*A-o,clnwte w� A Balboa Bay Club Consent to Ground Lease Assignment The City of Newport Beach ( "Landlord ") hereby grants its consent to the one -time assignment of the Ground Lease by and between the Landlord and Balboa Bay Club, Inc., ( "Tenant ") dated October 25, 2000 ( "Lease ") from the Tenant to Seven -On Capital - Business, Inc., and Mr. Winston Chung (collectively, "Assignees'). The Landlord's consent to this assignment of the Lease to Assignees is made pursuant to Lease Section 13.2 and follows the completion of Landlord's due diligence under Lease Sections 13.1(a), (b), and (c). The Landlord's consent to this one -time assignment is conditioned upon the Assignees accepting and agreeing to be bound by all terms contained within the Lease. APPROVED AS TO FORM: CITY OF NEWPORT BEACH, OFFICE OF THE CITY ATTORNEY A California municipal corporation Date: 'I / 7 / I ( Date: By: A, C. � , Aaron Harp City Attorney ATTEST: Leilani I. Brown City Clerk By: Michael F Mayor Henn A- 4LxcAnvtneA* S REVENUE DIVISION DATE: SEPTEMBER 1, 2011 TO: INTERNATIONAL BAY CLUBS, INC. CC: DAVE KIFF, CITY MANAGER TRACY McCRANER, FINANCE DIRECTOR MICHAEL TORRES, DEPUTY CITY ATTORNEY FROM: HORTENSIA MATO, REVENUE AUDITOR RE: BALBOA BAY CLUB GROUND LEASE 1) COMPLIANCE WITH THE GROUND LEASE; AND 2) SECTION 12.1, ESTOPPEL CERTIFICATE The Balboa Bay Club ( "Tenant ") and the City of Newport Beach ( "Landlord ") entered into a Ground Lease ( "Lease "), dated October 25, 2000, which granted Tenant possession of a certain parcel of land located in the City of Newport Beach for use as a multi -use hotel and club facility by the Balboa Bay Club. The Revenue Division conducted a review of the Lease in conjunction with a request to issue an estoppel certificate as set forth in Section 12.1 of the Lease. The purpose and requirements of the estoppel certificate are as follows: "Within fifteen (15) days after each request therefore by either party, the other party agrees to deliver a certificate to any person designated by the requesting party (including a proposed Mortgagee or purchaser), or to the requesting party, certifying (if such be the case) that this Lease is in full force and effect, that to the best of such party's knowledge at this time, there are no Events of Default by Tenant hereunder or any defaults by Landlord hereunder and that no events have occurred which, with giving of notice or the passage of time or both, would constitute an Event or Default with respect to Tenant or a default with respect to Landlord hereunder, or stating those A + +ackvKek(J G claimed by the responding party, and that, to the best of such party's knowledge, there are no defenses or off -sets in favor of either party hereto, or stating those claimed by the responding party, and /or certifying whether any consent or approval required under this Lease has been denied or granted by the responding party and whether any specified rights have been waived or deemed waived or expired. Any such certificate shall also contain a warranty that the person signing has the authority to execute the certificate on behalf of such party.. Each such estoppel certificate shall identify the Lease and all amendments, shall specify to which the Rent has been paid, and shall specify the then applicable Base Rent payable hereunder. If the responding party fails to execute and deliver any such certificate within the aforementioned time period, insofar as the requesting party and any person designated by the requesting party is concerned, the other party shall be conclusively deemed to have acknowledged that the certificate as submitted by the requesting party is correct. The requesting party or the person designated by the requesting party as the recipient of said certificate (including, but not limited to, a proposed Mortgagee or purchaser) may rely on the certifications made by the responding party or the certifications deemed made thereby (if such certificate is not delivered within such fifteen (15) day period). Nothing in this Section 12.1 shall be construed as reducing the period of time that any party has under the terms of this Lease to respond to a request by the other party for consent or an approval." The limited test work procedures performed to generate this report do not constitute an audit by professional accounting and auditing standards. The term "audit" has certain industry expectations usually associated with an independent accounting firm rendering a formal opinion or written report based on significantly greater scope than the work described in this report. Section 5.10(e) of the Lease spells out the Landlord's audit rights and obligations: "Landlord shall have the right upon two (2) days prior notice to Tenant and during normal business hours; but not more than one (1) time during each Fiscal Year of the Term, to audit the Tenant's statements of Gross Revenues, and supporting records and data. Within ten (10) days of receipt of such audit, Tenant shall pay Landlord the additional Rent found to be due plus interest thereon at the Lease Interest Rate if the audit discloses an understatement of annual Gross Revenues. However, if audit discloses Rent has been overpaid by Tenant, the excess shall be applied to any amounts then due from Tenant to Landlord, and the balance, if any, shall be credited against Base Rent thereafter due from Tenant. Tenant shall pay for the reasonable cost of Landlord's audit if Landlord's audit discloses a total underpayment of Rent for any Fiscal Year which is in excess of five percent (5%). Landlord shall have the right to receive a copy of the results of any audit conducted at the request of Tenant of Tenant's statements of Gross Revenues during the Term. Promptly following the completion of any such audit, Tenant shall deliver, or cause to de delivered, to Landlord a copy of the result of such audit regardless of whether Landlord shall have made a demand therefore." PKI Scope This compliance review covered the period from January 1, 2008 through June 30, 2011. The purpose of the review was: (1) to determine if the Tenant was in compliance with all the requirements of the Lease; and (2) to identify the date to which rent has been paid for the estoppel certificate. The following documents were reviewed for the above referenced period: General Ledger and Revenue Detail Ledgers Monthly Schedules of All Revenues Fixed Assets and Capital Expenditure Worksheets Property Tax Records and Payment Detail Insurance Certificates by Types of Insurance Diagram of Marina and Sample Rental Agreements for Boat Slips FINDINGS AND RECOMMENDATIONS 1. Revenues By Category Section 1.1, Definitions - Gross Revenue provides: "All gross revenues shall be computed without deduction or allowance for costs, charges or expenses for the purchase, sale, transportation or delivery of merchandise or services, or for labor and materials in connection with the rendering of services or the sale of goods." The 2008 room revenues was reported net of reservation fees, travel agency, and group commissions. The Tenant reported an additional $10,683.00 of 2008 room revenue rent with the 1Q -2010 payment. The Tenant stopped deducting the commissions from room revenue in 2009. Findin All revenues by category for the audit period were accurately calculated and reported to the City. The Tenant is in compliance with the Percentage Rent percentages spelled out in the Lease. 2. Base Rent and Percentage Rent Payments (Sections 5.1 through 5.30(c) The first adjustment of the Base Rent was calculated in December 2009, during the previous compliance review. The current annual Base Rent is the greater of annual rent of Two Million Seventy -Two Thousand Two Hundred Sixty -Six Dollars ($2,072,266) or the Percentage Rent set forth in Section 5.2 of the Lease. Base Rent is paid quarterly in installments of Five Hundred Eighteen Thousand Sixty- Seven Dollars ($518,067). Percentage Rent is determined by the revenue categories. The Tenant is required to submit to the Landlord the Base Rent payment on the first (15`) day of each calendar quarter. If Percentage Rent exceeds Base Rent, the difference is paid in arrears, concurrent with the quarterly statement of gross revenues. Base Rent is due on January 1, April 1, July 1 and October 1. Percentage Rent is due April 20`h, July 20`h, October 20th, and January 20`h (Section 5.10 (c) of the Lease). The Tenant has paid Base Rent through June 30, 2011. The next Base Rent payment will be due on October 1, 2011. Percentage Rent has been paid through June 30, 2011. The next Percentage Rent payment for 3Q -2011 will be due on October 20, 2011. The Tenant paid the Base and Percentage Rents on time during the compliance review period. Quarterly and annual rent reconciliations were also timely submitted. The Tenant is charging fair market values based on comparisons for such goods and services charged by other private clubs in Southern California. The Tenant maintains full and complete books in accordance with generally accepted accounting principles. Finding The Tenant is in compliance with the rent calculations and reporting requirements of the Lease. 3. Marina Slips (Section 3.10 and 7.2) The Tenant is required to maintain and operate a minimum of 140 slips for rental to the general public who are members of the Balboa Bay Club. Section 3.10 of the Lease provides that rentals of the slips shall not be for more than one (1) year unless such agreements have provisions for yearly adjustments of rent to full fair market value. The Auditor specifically reviewed the fair market comparisons for marina slips completed by the Tenant. The comparisons were timely and in keeping with the Lease. Section 7.2 of the Lease requires Tenant to install and maintain a vessel holding pump -out facility in the marina area. The City Harbor Resources Manager reported that the Tenant is diligent in keeping the pump -out station in good repair and operated in accordance with the Lease. Finding At some point in time, the Tenant reduced the number of slips in the marina from 140 to 130 in order to accommodate larger vessels. The City Harbor Resources and Revenue Departments were made aware of the changes during the last compliance review. We recommended that the Lease be revised, pending approval of Harbor Resources and City Manager's office, to reflect the reduced number of marina slips. The Lease has not yet been revised. Recommendations No further action is recommended. 4. Other Reporting Requirements The fiscal year end date pursuant to the Lease is October 25, based on the contract execution date. All the reporting due dates in the Lease are based on the October 25 date. Finding At some point in time, the Tenant changed the fiscal year end date to December 31 without protest from the Landlord. All reporting due dates have also followed the December 31 year end date rather than October 25. As an example, the annual statement for the prior year is due January 28, one hundred twenty (120) days from the end of the contractual fiscal year. However, the Tenant actually submits its annual statement of gross revenue mid or late May. The reporting requirement of submitting a forecast on May 1 for the upcoming fiscal year of gross revenues expected has not been complied with. The forecast of 12 months of budgeted capital improvements, repairs, replacements and maintenance due September 30 has also not been provided to the Landlord. The previous compliance review recommended amending the Lease so the due dates of annual statements of gross revenues and forecasts reflect the December 31 year end followed by the Tenant. We recommended the forecasts of projected gross revenue and projected capital improvements for the upcoming year be submitted to the Landlord in a timely manner. No action has been taken by the Landlord to amend the agreement or to request the forecast budgeted capital improvements, repairs, replacements and maintenance. Recommendation No further action is recommended. S. Insurance Requirements (Section 10) The Tenant provided insurance certificates for the coverage specified in the Lease. All certificates met the limit requirements of the Lease and listed the Landlord as the certificate holder. Findin¢ The Tenant is in compliance with the insurance requirements of the Lease. The Auditor was unable to confirm if the Tenant has any reportable claims, lawsuits orjudgments that could have an adverse economic effect on the Tenant. 6. Capital Improvements. Repairs and Maintenance (Section 6.3) During each rolling three (3) year period (2007 to 2010), the Lease requires a minimum of four percent (4 %) of gross revenues be expended on repairs, replacements and renewals of furnishings and capital improvements to the premises. The Auditor calculated four percent (4 %) of gross revenues from the reconciliation revenues by category. The result was compared to the Tenant's fixed asset accounts and schedule of improvements to verify whether or not capital improvements and maintenance met the 4% of gross revenue threshold. Findin The Tenant is in compliance with maintenance requirements of the Lease. 7. Taxes and Assessments (Section 6.2) Property tax assessments and the corresponding payments were reviewed for compliance. The Tenant has paid property tax to the County Assessor through the current tax year. It was noted that the Orange County Assessor issued the Tenant a $103,493.00 secured property tax refund for Tax Year 09 -10. Finding The Tenant is in compliance with the tax section of the Lease. 8. Environmental Requirements (Section 7.3) The Lease does not permit the use of any hazardous material in construction, reconstruction, renovations, or additions in violation of any applicable law, regulation, code or ordinance. Finding It is beyond the Auditor's professional capacity to determine if all environmental requirements have been met. Conclusion The Lease requires submission of an annual audited reconciliation of rents performed by a Certified Public Accountant. We have reviewed all applicable financial reports and documentation required by the Lease including the annual audited reconciliation of rents. Based on our review, the Tenant has complied with the terms of the Lease and is current on Base and Percentage Rents. September 8, 2011 Dana Smith Assistant City Manager City of Newport Beach 3300 Newport Boulevard Newport Beach, California 92663 Subject: Request for Consent to Deemed Assignment of the Balboa Bay Club, Inc.; EPS #21107 Dear Ms. Smith: Economic & Planning Systems, Inc. (EPS) has been retained by the City of Newport Beach to conduct due diligence associated with the proposed Balboa Bay Club, Inc. (BBC) Ground Lease (Ground Lease) assignment. Tfr,=l rveormra.,Jl.,nd ; .r Our effort has focused on Article XIII of the Ground Lease (Assignment and Subleasing), As a part of this effort, we have reviewed the letter originally submitted by International Bay Clubs, Inc. (IBC), dated August 5, 2011, requesting Consent to Deemed Assignment of the BBC and reviewed the terms of the Ground Lease as well. EPS has also corresponded with representatives of IBC and representatives of the new owner, Mr. Winston Chung, requesting additional information; we have reviewed the information received in response to our requests, including the Purchase Agreement. Representatives of IBC and Mr. Chung have been highly professional and responsive in our interactions. We also conducted research regarding the U.S. companies in which Mr. Chung owns an interest and information available about Mr. Chung's China -based companies and interests. Section 13.1(a) (Net Worth Calculation) Section 13.1(a) of the Ground Lease provides that the proposed purchaser have a net worth of: (i) $4 million plus cost of living from the date of the commencement of the Ground Lease (the year 2000); or (ii) at least "ten percent (10 %) of the fair market value of the leasehold estate created by this Lease." Regarding Mr. Chung's net worth; documents submitted on behalf of IBC www.epsys,aom A plOO9sl2llO7Bd,OOe Bay_Clob \CanespoAde wr211071tN9.08-I I.Uoc A 't+ackrKern-t included an unaudited financial statement for the "Winston Group - Winston Chung" citing a net worth of $553 million. This value is based s enomlc rrarnm;sysnms,mc. upon ownership interests in a number of Chinese and U.S.-based 2,501 Nino) b!;n7 0 0 companies, in addition to other assets, and is largely the results of Mr. p g y lir.;krley, CA 7� #71 i1 -2515 -2515 ;'1064,;, 9100rel Chung's battery inventions and manufacturing operations in China. SID 8n 9208tdx However, detailed documentation of assets or liabilities has not been provided, with Mr. Chung's representatives citing differences in business Serkelry practices between the U.S. and China and other difficulties, including the szcamrntn Movc, www.epsys,aom A plOO9sl2llO7Bd,OOe Bay_Clob \CanespoAde wr211071tN9.08-I I.Uoc A 't+ackrKern-t Dana Smith September 8, 2011 Page 2 multi - layered structuring of ownership interests. As is the case with many foreign investors in U.S. businesses, Mr. Chung's investments are channeled through a British Virgin Islands -based corporation that owns Delaware -based corporations that actually own the interests in the U.S. companies. As I understand the matter, this same structure will be used for the IBC acquisition. Regarding the value of the leasehold, while there is no current appraisal, a leasehold value can be imputed from lease revenue. In calendar year 2010, the BBC paid the City of Newport Beach $2.7 million. Applying that number to a typical conservative commercial capitalization rate of 6.0 percent, the value would be in the range of $45 million. Thus, under either measure, Mr. Chung easily satisfies the financial requirement of the Ground Lease. To further assure the City of Newport Beach that Mr. Chung meets this threshold, IBC representatives have made the following points: (a) Section 2.3(e) of the Purchase Agreement requires a deposit from Mr. Chung of $4 million, an amount which currently is held in the account of IBC; (b) Mr. Chung has invested in three manufacturing companies in California (Balgon Corporation, Krystal Koach, Inc., and Gaffoglio Family Metalcrafters), with unencumbered investments totaling $45 million as documented in letters received from these companies; and (c) Mr. Chung has further agreed to: (i) transfer the sum of $5 million to his East West Bank account in the U.S.; and (ii) provide evidence of that deposit prior to the City Council meeting on September 13, 2011. Thus, it appears that the Section 13.1(a) Ground Lease requirement is met as Mr. Chung's net worth far exceeds the requirement. Moreover, the acquisition of IBC is an "all cash" deal; no leverage (bank lending or other investment capital) is apparently involved. This being so, the financial risks (e.g., lender foreclosure) are diminutive. Section 13.1(b) (Qualified Manager) This Ground Lease section requires that the assignee is, or associates with, a "qualified manager." IBC representatives have stated that Mr. Chung's business model reflects the commitment to and retention of existing management. Thus, the IBC transaction has always been structured to assure the availability and retention of key employees, and the concurrent execution of Key Employee Agreements is a condition to the Purchase Agreement. Mr. Chung, as a part of this transaction, has entered into such employment contracts with existing IBC management including Mr. David Wooten as CEO and Mr. Henry Schielein as President and COO of the BBC, the same management that has run the BBC for more than 15 years. I have reviewed the employment contracts and find them both typical and favorable to the continuing managers. Section 13.1(c) (Honesty, Integrity, and Sound Business Practices) This section requires that the assignee be noted for honesty, integrity, and sound business practices. This standard is difficult to measure for an offshore investor, especially for an individual such as Mr. Chung, who has established a number business ventures in China and P:�21 Opps�2J 102Belboa Bay— CIUDICo "esponCence1211021Db9 -08d Ldoc Dana Smith September 8, 2011 Page 3 Hong Kong with complex relationships and histories. Mr. Chung, in his business relationships here in the U.S., along with charitable giving, clearly appears to meet this standard. Mr. Chung's U.S. business partners have attested in writing to Mr. Chung's honesty, integrity, and sound business practices. However, among other evidence of such virtues are any past or pending lawsuits, judgments, or bankruptcies involving Mr. Chung or any of the companies in which he has held an ownership position. In this regard, representatives of Mr. Chung have disclosed the following three matters: (a) That a certain lawsuit has been filed against Mr. Chung, pending in the High Court of the Hong Kong Special Administrative Region, Court of First Instance, Action No. 420 of 2011 relating to Thunder Sky Energy Technology Limited; (b) That a certain lawsuit has been filed against Mr. Chung, pending in the High Court of the Hong Kong Special Administrative Region, Court of First Instance, Action No. 1283 of 2011 involving Fadar International Limited, a British Virgin Islands company and its investment in MVP RV, Inc., one of the U.S. companies in which Mr. Chung owns an interest; and (c) That a certain lawsuit has been filed against Mr. Chung, pending in the Riverside County Superior Court, Case No. 1112808 relating to MVP. All three cases arise out of Mr. Chung's dealings with Mr. Jaime Che and Mr. Zhenguo Miao in connection with two ventures, Thunder Sky and Fadar International Limited. Mr. Che and Mr. Miao solicited Mr. Chung to participate in a public offering in Hong Kong that included license rights to 15 of Mr. Chung's patents and a supply agreement for Mr. Chung's manufacturing company located in mainland China to supply Thunder Sky such products. Fadar International Limited was formed for the purposes of purchasing a controlling interest in MVP. All three cases and the subsequent counterclaims involve allegations involving breach of contract and breach of fiduciary duties against each of the parties. The Thunder Sky Litigation is complex, involving recently filed (2011) lawsuits both in Hong Kong and mainland China where Mr. Chung owns and operates his battery manufacturing facilities. The case; which is not likely to be resolved before 2012, involves disputes over ownership of patents that Mr. Chung originally bound to the company and other contractual matters. Mr. Chung was originally a majority stockholder in Thunder Sky as well as its Deputy Chairman and Chief Technical Officer. Following its initial capitalization and related increases in stock value, Mr. Chung sold the majority of his shares (thereby raising several hundred million dollars). Subsequently, Mr. Chung was fired from his executive positions and the legal actions were initiated. There is no way of knowing precisely what financial exposure, if any, to Mr. Chung may result from an unfavorable judgment in this case. Meanwhile, Mr. Chung continues to develop and manufacture new products at the mainland China companies he owns, using this new technology and obtaining additional patents for that technology which has no relationship to the Thunder Sky Litigation. With respect to the Fadar International Limited Litigation and MVP Litigation, Mr. Chung has offered to purchase Fadar International Limited's interest in MVP and it appears that there will be settlement of those matters by September 30, 2011. Notwithstanding the foregoing, the amount in controversy in the Fadar International Limited Litigation and MVP Litigation, even if resolved P:%21000s%211078alboa Bay_ Club %Cm¢spondence211021h09.O8dl. doc Dana Smith September 8, 2011 Page 4 adversely to Mr. Chung, would not have a material adverse consequence to Mr. Chung in light of his large net worth. Mr. Chung has at all times maintained an excellent working relationship with the management (and minority owners) of MVP, and he has supported the efforts of MVP management through the making of unsecured loans in excess of $8 million to keep MVP in business. Summary In summary, the City's Ground Lease sets forth specific standards for its assignment. These standards are intended to protect the City's (and the public's) interest in the property and also to assure a continuing successful business operation and related cash Flow (i.e., participation lease payments) to the City. Based upon our review of the transaction documents, the disclosure materials submitted by IBC and representatives of Mr. Chung, and our independent research, it appears that this transaction will further these objectives. In addition to our other findings the "all cash" nature of this transaction, the commitment by Mr. Chung to reduce BBC's existing debt obligation, and finally, the physical improvements that are planned to the properties that may improve revenue all contribute to this conclusion. Sincerely, ECONOMIC & PLANNING SYSTEMS, INC. Walter F. Kieser Managing Principal P:%21 OOOS�2110 784lboa_Bny_OublCmmsponden.121I OM 9-00a l.doc