Canada

SKAT v. Solo Capital Partners LLP et al: Amended Complaint

March 6, 2019

Amended Particulars of Claim alleging tax fraud involving entities in the British Virgin Islands, Cayman Islands, Dubai, Jersey, Luxembourg and other jurisdictions in SKAT (the Danish Customs and Tax Administration) v. Solo Capital Partners LLP, Solo Capital Ltd., Agrius Capital Ltd., AESA Sarl, Anupe Dhorajiwala, Old Park Lane Capital Ltd., Telesto Markets LLP, Anthony Mark Patterson, Graham McKenzie Horn, Priyan Shah, Sanjay Shah, Gerard O'Callaghan, Elysium Global Ltd., Goal TaxBack Ltd., Koi Associates Ltd., Syntax GIS Ltd., Acupay System LLC, Global Equities GmbH, West Point Derivatives Ltd., North Channel Bank Gmbh, Salgado Capital, ED&F Man Capital Markets Ltd., Indigo Global Partners Ltd., Lindisfarne Partners LLP, Khajuraho Equity Trading Sarl, Treefrog Capital Ltd., Arche Cayman Ltd., Trillium Capital Sarl, Ganymede Cayman Ltd., VEM Holdings Sarl, Colbrook Ltd., Elysium Global (Dubai) Ltd., T&S Capital, Darren Lui, Hooloomooloo Holdings Ltd., Ampersand Capital Ltd., Usha Shah, Michael Stephen Murphy, James Edward Hoogewerf, Charles Joseph Knott, Polaris Capital Ltd., Polaris Capital (One) Ltd., Edo Barac, Robyn Llewellyn, North Channel Bank GmbH & Co. KG, Mankash Jain, Paul Preston, Daksha Bhudia, Jas Bains, Anne Christine Stratford, Europa LLP Executive Pension Scheme, Honey Jersey Ltd., Jonathan Godson, Daniel Fletcher, Alasdair Gavin Gonzalez Brown, Janice Allgrove, Godson Consulting LLC 401 Plan, Lawler Noble 401 K Plan, Watts Street Capital 401 K Plan, Roxy Ventures Solo 401 K Plan, Alba Gonzalez Brown, Fiveways Consulting FZE, Trixor Holdings One Ltd., FGC Elysium Holdings Ltd., IPIS UK (Battersea London 1) Ltd., Martin Smith, Guenthar Grant-Klar, West Point Derivatives Ltd., Bellview Financial Ltd., Rivera One Ltd., Astella Capital Ltd., PCM Ltd., Eris Investments Ltd., Silvercouk Ltd., Darren Wang Lip Yiu, Solo Group (Holdings) Ltd., Solo Group Services Ltd., Luna Capital Partners LLP, Copella Capital Ltd., Zuben Capital Ltd., Serafine Capital Ltd., Serafine Investments Ltd., Kenna Capital Ltd., Kenna Investments Ltd., Silver Fox Holdings Ltd, Ace City Holdings Ltd., Araya Holdings Ltd., Oberix International Corporation, Trillium Holdings (BVI) Ltd., Woodfields Holdings Capital Ltd., DoubleTwo Holdings Ltd., and Double Two Investments Ltd. at the High Court for England and Wales.

Medley Capital Corporation v. FrontFour Capital Group LLC et al: Complaint

March 6, 2019

Complaint in Medley Capital Corporation v. FrontFour Capital Group LLC, FrontFour Master Fund Ltd., of the Cayman Islands; FrontFour Capital Corporation, of Canada; FrontFour Opportunity Fund, of Canada; HFR Asset Management LLC, investment advisor to HFR ED FrontFour Master Trust, of Bermuda; David Lorber, Stephen Loukas, Zachary George, Moab Capital Partners LLC, and NexPoint Advisors LP at the U. S. District Court for the Southern District of New York.

Firefighters’ Retirement System et al v. Citco Group Ltd. et al: Notice of Appeal

February 27, 2019

Notice of Appeal by the Plaintiffs against Judgment in Favor of Citco Defendants in New Orleans Firefighters' Pension & Relief Fund, Municipal Employees' Retirement System of Louisiana, and Firefighters' Retirement System v. Citco Group Limited, Citco Fund Services (Cayman Islands) Limited, Citco Technology Management Inc, and Citco Banking Corporation NV at the U. S. District Court for the Middle District of Louisiana.

Firefighters’ Retirement System et al v. Buddy Fletcher et al: Default Judgment Ruling

February 22, 2019

Ruling on Motion for Default Judgment Against Alphonse 'Buddy' Fletcher, Jr. and Fletcher Asset Management Inc. in Firefighters' Retirement System, Municipal Employees' Retirement System of Louisiana, and New Orleans Firefighters' Pension & Relief Fund v. Alphonse 'Buddy' Fletcher, Jr., Fletcher Asset Management, Inc., Citco Group Limited, Citco Fund Services (Cayman Islands) Limited, Citco Fund Services (Bermuda) Limited, Citco Fund Services (Suisse) S.A., Citco Fund Services (Europe) B.V., Citco Global Custody N.V., Citco (Canada) Inc., Citco Bank Nederland N.V. Dublin Branch, Citco Banking Corporation N.V., Citco Curacao N.V., Citco (USA) Holdings Inc., Citco Fund Services (SA) Inc., Citco Technology Management, Inc., Denis Kiely, Duhallow Financial Services, LLC, Lisa Alexander, Peter M. Zayfert, Consulting Group Services, LLC, Joe Meals, Grant Thornton International Ltd., and Skadden, Arps, Meagher & Flom, LLP at the U. S. District Court for the Middle District of Louisiana.

Aberdeen Canada Funds et al v. Perrigo Company Plc et al: Complaint

February 22, 2019

Complaint in Aberdeen Canada Funds - Global Equity Fund, a series of Aberdeen Canada Funds; Aberdeen Global - World Equity Fund, Aberdeen Global Equity Fund, a series of Aberdeen Funds; Aberdeen Global Equity Fund, a series of Aberdeen Institutional Commingled Funds, LLC; Aberdeen Standard Fully Hedged International Equities Fund, Aberdeen Standard International Equity Fund, Aberdeen Standard Actively Hedged International Equities Fund, Aberdeen Islamic World Equity Fund, Aberdeen Life Global (ex UK) Equity Fund, Aberdeen Life World Equity Fund, Aberdeen Monceau, Aberdeen Multi Asset Fund and Aberdeen World Equity Fund, each a sub-fund of Aberdeen Investment Funds ICVC; Aberdeen Northern American Equity Enhanced Index Fund, a sub-fund of Aberdeen Investment Funds UK ICVC II; Islamic Global Equity Fund, a sub-fund of Aberdeen Islamic SICAV; Aurion International Daily Equity Fund, City and County of Swansea Pension Fund, Devon County Council, Falkirk Council Pension Fund, Hampshire County Council - Global Equity Portfolio; London Borough of Hounslow Superannuation Fund, Staffordshire Pension Fund, Desjardins Global Equity Value Fund, Hydro One Pension Plan, Shell Canada 2007 Pension Plan, I3 Global Equity Fund, LF Greenmount Fund, Permodalan Nasional Berhard, MTR Corporation Limited Retirement Scheme, National Pension Service, and State of Idaho Endowment Fund Investment Board v. Perrigo Company Plc, Joseph C. Papa, and Judy L. Brown at the U. S. District Court for the District of New Jersey.

Peter Nygard et al v. Louis Bacon: Complaint

February 20, 2019

Complaint in Peter J. Nygard, Nygard International Partnership, and Nygard Inc. v. Louis M. Bacon at the U. S. District Court for the Southern District of New York.

Western Alliance Tubulars Ltd. v. M/V BBC Ontario: Complaint

February 20, 2019

Complaint in Western Alliance Tubulars Ltd., of Canada v. M/V BBC Ontario, sailing under the flag of Antigua & Barbuda; BBC Chartering Carriers GmbH, of Germany; Krey Schiffarhrts, GmbH & Co., KG, of Germany; and Graf Edzard KG, of Germany, at the U. S. District Court for the Southern District of Alabama.

USA v. Alexandre Cazes et al: Forfeiture Complaint

February 13, 2019

Forfeiture Complaint in USA v. Assets held at Loyal Bank Limited, of Saint Vincent and the Grenadines, and Siam Commercial Bank, of Thailand, in the names of ACE Guide Holdings Limited and/or Alexandre Cazes, a.k.a. Alexander Cazes, a Canadian who allegedly operated an "illegal marketplace" known as AlphaBay, filed at the U. S. District Court for the Eastern District of California.

Fiona Ridley v. BVI Registrar of Corporate Affairs et al: Restoration Application

February 12, 2019

Fixed Date Claim Form in Fiona Ridley, of Canada v. The Registrar of Corporate Affairs and The British Virgin Islands Financial Services Commission at the British Virgin Islands High Court.

Edward Fagan v. Chase Bank et al: Discovery Application

February 6, 2019

Application for discovery in Edward Fagan v. Chase Bank, East West Bank, Bank of America, Mei You Le Inc., Jianhua Ma, Xuxin Liu, Zhejiang Sunmarr International Trans Co. Ltd., and Mellin Fan at the U. S. District Court for the Central District of California.

James Goldberg et al v. Ronnie Moas et al: Injunction Order

February 4, 2019

Injunction Order in James Goldberg, Stephen Braverman, and Troy Hogg v. Ronnie Moas and Standpoint Research Inc. regarding Bermuda-domiciled cryptocurrency firm Arbitrade Ltd. at the Circuit Court of the Eleventh Judicial Circuit, in and for Miami-Dade County, Florida.

Arbipay (Bermuda) Ltd.: Registers of Members and Directors & Officers (February 1, 2019)

February 1, 2019

Registers of Members and Directors & Officers of Arbipay (Bermuda) Ltd., obtained from the company's registered agent, Trocan Management Limited, on February 1st, 2019.

James Goldberg et al v. Ronnie Moas et al: Moas Declaration

January 30, 2019

Ronnie Moas Declaration in James Goldberg, Stephen Braverman, and Troy Hogg v. Ronnie Moas and Standpoint Research Inc. regarding Bermuda-domiciled cryptocurrency firm Arbitrade Ltd. at the Circuit Court for the Eleventh Judicial Circuit, in and for Miami-Dade County, Florida.

James Goldberg et al v. Ronnie Moas et al: Defenses & Counterclaim

January 30, 2019

Defenses & Counterclaim in James Goldberg, Stephen Braverman, and Troy Hogg v. Ronnie Moas and Standpoint Research Inc. regarding Bermuda-domiciled cryptocurrency firm Arbitrade Ltd. at the Circuit Court for the Eleventh Judicial Circuit, in and for Miami-Dade County, Florida.

EXPOSED: Bermuda cryptocurrency firms Uulala and Arbitrade

January 27, 2019

Two of Bermuda's new blockchain start-ups - Uulala Ltd. and Arbitrade Ltd. - are being operated by North Americans with long records of business failures, indebtedness, and scandal, OffshoreAlert can reveal.

USA v. Oliver-Barret Lindsay et al: Superseding Indictment

January 25, 2019

Superseding Indictment in USA v. Gannon Giguiere, of California, and Oliver-Barret Lindsay, of the Cayman Islands, at the U. S. District Court for the Southern District of California.

Bejoy International Ltd. v. OakRun Precious Metals Fund Ltd.: Winding Up Petition

January 24, 2019

Winding Up Petition in Bejoy International Ltd., based in Malaysia, domiciled in the British Virgin Islands, v. OakRun Precious Metals Fund Ltd. at the Grand Court of the Cayman Islands.

James Goldberg et al v. Ronnie Moas et al: Injunction Application

January 2, 2019

Emergency Ex Parte Motion for Injunction in James Goldberg, Stephen Braverman, and Troy Hogg v. Ronnie Moas and Standpoint Research Inc. concerning Bermuda-domiciled Arbitrade Ltd. at the Circuit Court for the Eleventh Judicial Circuit, in and for Miami-Dade County, Florida.

James Goldberg et al v. Ronnie Moas et al: Complaint

January 2, 2019

Complaint in James Goldberg, Stephen Braverman, and Troy Hogg v. Ronnie Moas and Standpoint Research Inc. concerning Bermuda-domiciled Arbitrade Ltd. at the Circuit Court for the Eleventh Judicial Circuit, in and for Miami-Dade County, Florida.

Great Western Insurance Company v. Alpha Re Ltd. et al: Second Amended Complaint

December 19, 2018

Second Amended Complaint in Great Western Insurance Company v. Mark Graham, Donald Solow, Blue Capital Management, Inc., Blue Alternative Asset Management LLC, Wilmington Savings Fund Society FSB, Christiana Trust, Regatta Holdings LLC, Cygnet 001 Master Trust, Cygnet 001 Master Trust Series 2011-A, Cygnet 001 Master Trust Series 2011-C, Cygnet 001 Master Trust Series 2013-A, Alpha Re Limited, Alpha Re (Cayman) Limited, Atlantic Specialty Finance, Blue Elite Fund Ltd., Blue Elite Fund LP, Blue II Ltd., Sancus Capital Blue Credit Opportunities Fund Ltd., Ability Insurance Company, John Drake, Edward Brendan Lynch, Gregory Tolaram, Advantage Capital Holding LLC, Dan Cathcart, and Kenneth King at the U. S. District Court for the Southern District of New York.

US regulator acts against Cayman’s Beverstone Fund Management

December 18, 2018

The National Futures Association has suspended Cayman Islands-domiciled Beverstone Fund Management and its Canadian principal, Roland Kaehler, for operating what appears to be a fraudulent scheme in which investors have lost over $6 million.

Perlen Holdings Ltd. et al v. Pinnacle Global Partners Fund I Ltd.: Winding Up Petition

December 18, 2018

Winding Up Petition in Perlen Holdings Ltd. and Nerthington Ltd. v. Pinnacle Global Partners Fund I Ltd. at the Grand Court of the Cayman Islands.

Beverstone Fund Management et al: Suspension

December 18, 2018

Notice of Member Responsibility Action and Associate Responsibility Action in National Futures Association v. Beverstone Fund Management, of the Cayman Islands, and Roland Kaehler.

USA v. Oliver-Barret Lindsay et al: iPhone Search Warrant Application (2018)

December 14, 2018

Application for a search warrant for an iPhone regarding a criminal investigation into alleged securities fraud in USA v. Oliver-Barret Lindsay, a Canadian residing in the Cayman Islands, and Gannon Giguiere, of California, at the U. S. District Court for the Southern District of California.

Leila Holdings Ltd.: Registers of Members and Directors & Officers (December 12, 2018)

December 12, 2018

Registers of Members and Directors & Officers of Leila Holdings Ltd., obtained from the company's registered agent, Trocan Management Limited, on December 12th, 2018.

Arbitrade Ltd.: Registers of Members and Directors & Officers (October 30, 2018)

December 12, 2018

Registers of Members and Directors & Officers of Arbitrade Ltd., as of October 30th, 2018, obtained from the company's registered agent.

Upper Canada Securities Ltd.: License Revocation

December 7, 2018

Notice by the Cayman Islands Monetary Authority that it has revoked the Mutual Fund Administrators license of Upper Canada Securities Ltd.

Wife of Cayman-based domain name pioneer Frank Schilling sues for access to corporate accounts

November 28, 2018

The wife of Cayman Islands-based, Canadian/Caymanian domain name entrepreneur Frank Schilling is suing two of his companies in an attempt to obtain corporate "data and documents" to which she claims to have been illegally denied access.

Oak Palm Fund Ltd.: Registration Cancellation

November 28, 2018

Decision Notice regarding Oak Palm Fund Ltd. by the Cayman Islands Monetary Authority.

Arbitrade Property Holdings Ltd.: Registers of Members and Directors & Officers (November 8, 2018)

November 8, 2018

Registers of Members and Directors & Officers of Arbitrade Property Holdings Ltd., obtained from the company's registered agent, Trocan Management Limited, on November 8th, 2018.

Arbitrade Mining (Bermuda) Ltd.: Registers of Members and Directors & Officers (October 31, 2018)

October 31, 2018

Registers of Members and Directors & Officers of Arbitrade Mining (Bermuda) Ltd., obtained from the company's registered agent, Trocan Management Limited, on October 31st, 2018.

Estate of Myong-He Gayhart v. John Schanck: Writ of Summons

October 30, 2018

Writ of Summons in William Gayhart and Debra Buchanan, as personal representative of the Estate of Myong-He M. Gayhart (Deceased) v. John G. Schanck at the Grand Court of the Cayman Islands.

Stockbridge Fund, LP et al v. Affiliated Manager Group, Inc.: Discovery Application

October 18, 2018

Ex Parte Application by Stockbridge Fund, LP, Stockbridge Absolute Return Fund, OME Holdings LLC, Pembroke Way LLC, Standish Road LLC, Quadre Investments, LP, and Tablet Holdings, LLC to take discovery from Affiliated Manager Group, Inc. for use in legal proceedings in the Cayman Islands, filed at the U. S. District Court for the Southern District of Florida.

Oliver-Barret Lindsay: License Suspension

October 18, 2018

Decision Notice concerning Oliver-Barret Lindsay by the Cayman Islands Monetary Authority.

Klimer Manufacturing Inc.: Chapter 15 Petition

October 12, 2018

Chapter 15 Petition for Foreign Recognition of a Foreign Main Proceeding in Canada by Scott Pichelli & Easter Limited, as the Foreign Representative of Klimer Manufacturing Inc., at the U. S. Bankruptcy Court for the Eastern District of North Carolina.

Argyle Funds SPC Inc. v. BDO Cayman Ltd.: Appeal Judgment

October 8, 2018

Judgment in Argyle Funds SPC Inc. (in liquidation) v. BDO Cayman Ltd. at the Cayman Islands Court of Appeal.

Great Western Insurance Company v. Alpha Re Ltd. et al: First Amended Complaint

October 5, 2018

First Amended Complaint in Great Western Insurance Company v. Mark Graham, Donald Solow, Blue Capital Management, Inc., Blue Alternative Asset Management LLC, Wilmington Savings Fund Society, FSB, Christiana Trust, Regatta Holdings LLC, Cygnet 001 Master Trust, Cygnet 001 Master Trust Series, Cygnet 001 Master Trust, Cygnet 001 Master Trust Series 2011-A, Cygnet 001 Master Trust Series 2011-C, Cygnet 001 Master Trust Series 2013-A, Alpha Re Limited, Alpha Re Holdings (Cayman) Limited, Atlantic Specialty Finance, Blue Elite Fund Ltd., Blue Elite Fund LP, Blue II Ltd., Sancus Capital Blue Credit Opportunities Fund Ltd., Ability Insurance Company, John Drake, Edward Brennan Lynch, and Gregory Tolaram at the U. S. District Court for the Southern District of New York.

Netherlands: David John Quirk

October 5, 2018

Application for the appointment of a Commissioner to collect evidence - pursuant to a request for judicial assistance from The Netherlands - for a criminal investigation into David John Quirk, a citizen of Canada, for suspected money laundering and fraud.

Royal Bank of Canada v. Tie Domi: Summary Judgment Motion

October 4, 2018

Notice of Motion for Summary Judgment in lieu of complaint in Royal Bank of Canada v. Tie Domi at New York Supreme Court.

SEC v. Roger Knox et al: TRO Motion

October 2, 2018

SEC's Motion for a Temporary Restraining Order in U. S. Securities and Exchange Commission v. Roger Knox, Wintercap SA, Michael T. Gastauer, WB21 US Inc., Silverton SA Inc., WB21 NA Inc., C Capital Corp., Wintercap SA Inc., and B2 Cap Inc., as defendants, and Raimund Gastauer, Simone Gastauer Foehr, and B21 Ltd., as relief defendants, at the U. S. District Court for the District of Massachusetts.

Arbitrade Exchange (Bermuda) Ltd.: Registers of Members and Directors & Officers (September 26, 2018)

September 26, 2018

Registers of Members and Directors & Officers of Arbitrade Exchange (Bermuda) Ltd., obtained from the company's registered agent, Trocan Management Limited, on September 26th, 2018.

eToro (Europe) Limited: Settlement Agreement

September 26, 2018

Settlement Agreement in Ontario Securities Commission v. eToro (Europe) Limited.

USA v. Roger Knox: Criminal Complaint

September 17, 2018

Criminal Complaint in USA v. Roger Knox, a citizen of the United Kingdom, at the U. S. District Court for the District of Massachusetts.

SKAT v. Solo Capital Partners LLP et al: Complaint

September 12, 2018

Particulars of Claim alleging tax fraud involving entities in the British Virgin Islands, Cayman Islands, Dubai, Jersey, Luxembourg and other jurisdictions in SKAT (the Danish Customs and Tax Administration) v. Solo Capital Partners LLP, Solo Capital Ltd., Agrius Capital Ltd., AESA Sarl, Anupe Dhorajiwala, Old Park Lane Capital Ltd., Telesto Markets LLP, Anthony Mark Patterson, Graham McKenzie Horn, Priyan Shah, Sanjay Shah, Gerard O'Callaghan, Elysium Global Ltd., Goal TaxBack Ltd., Koi Associates Ltd., Syntax GIS Ltd., Acupay System LLC, Global Equities GmbH, West Point Derivatives Ltd., North Channel Bank Gmbh, Salgado Capital, ED&F Man Capital Markets Ltd., Indigo Global Partners Ltd., Lindisfarne Partners LLP, Khajuraho Equity Trading Sarl, Treefrog Capital Ltd., Arche Cayman Ltd., Trillium Capital Sarl, Ganymede Cayman Ltd., VEM Holdings Sarl, Colbrook Ltd., Elysium Global (Dubai) Ltd., T&S Capital, Darren Lui, Hooloomooloo Holdings Ltd., Ampersand Capital Ltd., Usha Shah, Michael Stephen Murphy, James Edward Hoogewerf, Charles Joseph Knott, Polaris Capital Ltd., Polaris Capital (One) Ltd., Edo Barac, Robyn Llewellyn, North Channel Bank GmbH & Co. KG, Mankash Jain, Paul Preston, Daksha Bhudia, Jas Bains, Anne Christine Stratford, Europa LLP Executive Pension Scheme, Honey Jersey Ltd., Jonathan Godson, Daniel Fletcher, Alasdair Gavin Gonzalez Brown, Janice Allgrove, Godson Consulting LLC 401 Plan, Lawler Noble 401 K Plan, Watts Street Capital 401 K Plan, Roxy Ventures Solo 401 K Plan, Alba Gonzalez Brown, Fiveways Consulting FZE, Trixor Holdings One Ltd., FGC Elysium Holdings Ltd., IPIS UK (Battersea London 1) Ltd., Martin Smith, Guenthar Grant-Klar, West Point Derivatives Ltd., Bellview Financial Ltd., Rivera One Ltd., Astella Capital Ltd., PCM Ltd., Eris Investments Ltd., Silvercouk Ltd., Darren Wang Lip Yiu, Solo Group (Holdings) Ltd., Solo Group Services Ltd., Luna Capital Partners LLP, Copella Capital Ltd., Zuben Capital Ltd., Serafine Capital Ltd., Serafine Investments Ltd., Kenna Capital Ltd., Kenna Investments Ltd., Silver Fox Holdings Ltd, Ace City Holdings Ltd., Araya Holdings Ltd., Oberix International Corporation, Trillium Holdings (BVI) Ltd., Woodfields Holdings Capital Ltd., DoubleTwo Holdings Ltd., and Double Two Investments Ltd. at the High Court for England and Wales.

Kraus Carpet Inc. et al: Chapter 15 Petition

September 11, 2018

Chapter 15 Petition for Recognition of a Foreign Main Proceeding in Canada by Christopher Emmott, as the Foreign Representative of Kraus USA Inc., Strudex Inc., Kraus Carpet Inc., Kraus Properties Inc., Kraus Canada Ltd., and Kraus Brands Inc., at the U. S. Bankruptcy Court for the District of Delaware.

Bahamas broker Seton Securities International fined in Canada for unlicensed operations

September 10, 2018

Bahamas-based broker/dealer Seton Securities International Ltd., which is operated by Canadian Jay Gotlieb, has agreed to pay C$35,000 to the Alberta Securities Commission for operating without a license.

Meridian Asset Management: Petition

September 10, 2018

Petition for Court Supervision of a Voluntary Liquidation In the Matter of Meridian Asset Management (in Voluntary Liquidation) at the Grand Court of the Cayman Islands.

Seton Securities International Ltd.: Settlement Agreement & Undertaking

September 7, 2018

Settlement Agreement and Undertaking in Alberta Securities Commission v. Seton Securities International Ltd.

USA v. Donville Inniss et al: Superseding Indictment

August 23, 2018

Superseding Indictment in USA v. Donville Inniss and two sealed defendants at the U. S. District Court for the Eastern District of New York.

Grant Thornton (Chicago) & two US law firms sued over Providence Financial fraud

August 14, 2018

Accountants Grant Thornton and law firms Cadwalader, Wickersham & Taft and Greene Espel are being sued for allegedly aiding and abetting a $150 million fraud perpetrated by the Providence Financial Group, which was primarily based in Guernsey, Miami, and Brazil.