Pawneet Abramowski v. Nuvei Corp.

Abramowski v. Nuvei Corp. · U.S. Court of Appeals for the Third Circuit · February 3, 2026 · No. 24-3156

Summary

The U.S. Court of Appeals for the Third Circuit affirmed dismissal of shareholders’ claim that Nuvei violated the SEC’s Best Price Rule by refusing to purchase restricted Earnout Shares tendered in a merger offer. The court held that the Best Price Rule requires equal consideration for securities that are taken up and paid for, but does not require an offeror to purchase every tendered share or prohibit enforcement of valid transfer restrictions. The court did not reach whether Nuvei breached the merger agreement under the parties’ private agreements.

Court
U.S. Court of Appeals for the Third Circuit
Writing for the Court
Porter, Circuit Judge; Freeman, Circuit Judge; Chung, Circuit Judge
Jurisdiction
U.S. Court of Appeals for the Third Circuit
Decision date
February 3, 2026
Docket number
24-3156
Procedural posture
Shareholders appealed from the District Court's dismissal of their claim that Nuvei violated the SEC's Best Price Rule by refusing to purchase their tendered shares subject to contractual transfer restrictions.
Standard of review
De novo review of the District Court's grant of a motion to dismiss for failure to state a claim.
Precedential value
Published and precedential
Parties
Pawneet Abramowski, et al. v. Nuvei Corp., et al.
Disposition
affirmed

Topics

commercial litigationstatutory interpretationappellate procedurecontractsstandard of review

Practice areas

securities regulationcorporate lawcommercial litigationstatutory interpretationappellate procedure

Questions Presented

  1. Whether the SEC's Best Price Rule, 17 C.F.R. § 240.14d-10(a)(2), requires a tender offeror to purchase tendered shares that are subject to self-imposed transfer restrictions under prior private agreements.
  2. Whether the District Court properly dismissed the Best Price Rule claim for failure to state a claim.

Holdings

  1. The Best Price Rule does not require a tender offeror to purchase tendered shares that are subject to self-imposed transfer restrictions when the offeror has not accepted or paid for those shares.
  2. The District Court properly dismissed Appellants' Best Price Rule claim, and its order was affirmed.

Key quotations

This appeal presents a novel question of law: Whether the Best Price Rule requires the acquiring company in a tender offer to purchase any tendered shares, even those that are subject to self-imposed transfer restrictions. We hold that it does not. (4)
But it would contort the Best Price Rule beyond recognition to suggest that the Rule requires offerors to purchase every tendered share, even those restricted by the parties’ prior agreements. (5)
We are unable to rewrite the Best Price Rule to say something that it does not; that is a job for Congress and the SEC. (5)

Factual background

Appellants were sponsors of a special purpose acquisition company that merged with Paya Holdings, converting their sponsor promote shares into Paya Earnout Shares. Under a Sponsor Support Agreement, the Earnout Shares were subject to transfer restrictions and could be forfeited upon a change of control if the price per share was below $15.00. Nuvei later made a tender offer for Paya shares at $9.75 per share, but rejected Appellants' Earnout Shares because they were not tendered free and clear of restrictions. Appellants alleged that paying them zero dollars while paying other shareholders $9.75 violated the SEC's Best Price Rule.

Procedural history

Appellants tendered shares in Paya Holdings in response to Nuvei's tender offer. Nuvei rejected the shares as invalidly tendered under a Sponsor Support Agreement, and Appellants sued. The U.S. District Court for the District of Delaware dismissed the complaint for failure to state a claim, concluding that the Best Price Rule was not triggered because no consideration was actually paid for the rejected shares. The Third Circuit affirmed on the Best Price Rule issue.

Court Document

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