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Agreement and Plan of Merger

 

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Title:

Agreement and Plan of Merger

Entities:

Finlay Enterprises, Inc.

Date:

2005

Size:

Preview shows 19KB of 301KB total

Price:

$86

ID:

#1212070

 

 

► Plans ► Agreements ► Agreements & Plans of Merger
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                          AGREEMENT AND PLAN OF MERGER

                               dated May 19, 2005

                                  by and among

                        FINLAY FINE JEWELRY CORPORATION,

                             FFJ ACQUISITION CORP.,

                             CARLYLE & CO. JEWELERS,

                 CERTAIN STOCKHOLDERS OF CARLYLE & CO. JEWELERS
                          SET FORTH ON EXHIBIT A HERETO

                                       and

                    RUSSELL L. COHEN (AS STOCKHOLDERS' AGENT)



                                TABLE OF CONTENTS

                                                                            Page
                                                                            ----
ARTICLE I    THE MERGER..................................................     1
   1.01    Payment of Merger Consideration...............................     1
   1.02    Conversion of Shares..........................................     2
   1.03    Shares Subject to Appraisal Rights............................     3
   1.04    Surrender of Certificates; Stock Transfer Books...............     4
   1.05    Further Action................................................     5
   1.06    Transfer Expenses.............................................     5
   1.07    Options; Other Equity Rights..................................     5
   1.08    Repayment of Indebtedness.....................................     6
   1.09    Other Agreements..............................................     6
   1.10    Closing.......................................................     6

ARTICLE II   REPRESENTATIONS AND WARRANTIES OF THE COMPANY AND THE
             PRINCIPAL STOCKHOLDERS......................................     8
   2.01    Organization, Qualification and Authority.....................     8
   2.02    No Conflicts..................................................     9
   2.03    Capital Stock.................................................    10
   2.04    Subsidiaries; Company; Business...............................    11
   2.05    Governmental Approvals and Filings............................    11
   2.06    Books and Records.............................................    12
   2.07    Financial Statements..........................................    12
   2.08    Absence of Changes............................................    13
   2.09    Undisclosed Liabilities.......................................    16
   2.10    Taxes.........................................................    16
   2.11    Legal Proceedings.............................................    19
   2.12    Compliance with Laws and Orders...............................    20
   2.13    Real Property.................................................    20
   2.14    Tangible Personal Property....................................    22
   2.15    Inventory, Accounts Receivable and Accounts Payable...........    22
   2.16    Intellectual Property Rights..................................    23
   2.17    Contracts.....................................................    24
   2.18    Licenses......................................................    26
   2.19    Insurance.....................................................    27
   2.20    Affiliate Transactions; Intercompany Matters..................    27
   2.21    Employees; Labor Relations....................................    28
   2.22    Employee Benefit Plans; ERISA.................................    30
   2.23    Environmental Matters.........................................    32
   2.24    Title to Assets; Sufficiency of Assets........................    33
   2.25    Substantial Suppliers.........................................    33
   2.26    Accounts Receivable...........................................    33
   2.27    Other Negotiations; Brokers...................................    34


                                       i



   2.28    Bank and Brokerage Accounts; Investment Assets................    34
   2.29    Systems and Software..........................................    34
   2.30    Warranties....................................................    35
   2.31    Advertising...................................................    35
   2.32    Capital Expenditure Commitments...............................    35
   2.33    Revolving Credit Facility.....................................    35
   2.34    Updates.......................................................    36
   2.35    Diligence Materials...........................................    36
   2.36    Disclosure....................................................    36

ARTICLE III  REPRESENTATIONS AND WARRANTIES OF PURCHASER AND
             ACQUISITION SUBSIDIARY......................................    36
   3.01    Organization and Qualification................................    36
   3.02    Authority Relative to this Agreement and the Operative
              Agreements.................................................    37
   3.03    No Conflicts..................................................    37
   3.04    Governmental Approvals and Filings............................    38
   3.05    Legal Proceedings.............................................    38
   3.06    Brokers.......................................................    38
   3.07    Availability of Funds.........................................    38
   3.08    Purchaser's Certificate Regarding Knowledge...................    38

ARTICLE IV   CERTAIN AGREEMENTS OF THE PARTIES...........................    38
   4.01    Conduct of Business Prior to the Closing......................    38
   4.02    Access to Information.........................................    39
   4.03    Licenses; Consents............................................    40
   4.04    Confidentiality, Press Release................................    40
   4.05    No Solicitation of Offers, Etc................................    41
   4.06    Notice of Certain Matters.....................................    41
   4.07    Interim Financial Statements..................................    42
   4.08    Certain Actions by the Principal Stockholders.................    42
   4.09    Assignment of Life Insurance Policies.........................    42
   4.10    Further Assurances............................................    42
   4.11    Non-Competition; Non-Solicitation; Non-Disparagement..........    43
   4.12    Orders, Etc...................................................    44
   4.13    Indemnification; Insurance....................................    44
   4.14    Stockholder Approval..........................................    45
   4.15    Notice to Holders.............................................    45

ARTICLE V    CLOSING CONDITIONS..........................................    46
   5.01    Condition of the Obligations of Purchaser.....................    46
   5.02    Conditions to the Obligations of the Company and the
              Principal Stockholders.....................................    49

ARTICLE VI   SURVIVAL OF REPRESENTATIONS, WARRANTIES, COVENANTS AND
             AGREEMENTS..................................................    51
   6.01    Survival of Representations, Warranties, Covenants and
              Agreements; Right to Indemnification Not Affected by
              Knowledge..................................................    51


                                       ii



ARTICLE VII  INDEMNIFICATION.............................................    52
   7.01    Indemnification...............................................    52
   7.02    Method of Asserting Claims....................................    54

ARTICLE VIII TAX MATTERS.................................................    56
   8.01    Preparation of Tax Returns; Payment of Taxes..................    56
   8.02    Cooperation on Tax Matters....................................    58
   8.03    Net Operating Loss............................................    59

ARTICLE IX   TERMINATION.................................................    60
   9.01    Grounds for Termination.......................................    60
   9.02    Effect of Termination.........................................    60

ARTICLE X    DEFINITIONS.................................................    61
   10.01   Definitions...................................................    61

ARTICLE XI   MISCELLANEOUS...............................................    73
   11.01   Notices.......................................................    74
   11.02   Entire Agreement..............................................    75
   11.03   Expenses......................................................    75
   11.04   Cumulative Remedies...........................................    76
   11.05   Further Assurances; Post-Closing Cooperation..................    76
   11.06   Waiver........................................................    76
   11.07   Amendment.....................................................    76
   11.08   No Third Party Beneficiary....................................    76
   11.09   No Assignment; Binding Effect.................................    76

   11.10   Headings......................................................    76
   11.11   Invalid Provisions............................................    76
   11.12   Governing Law.................................................    77
   11.13   Consent to Jurisdiction and Service of Process................    77
   11.14   Waiver Of Jury Trial..........................................    77
   11.15   Limited Recourse..............................................    78
   11.16   Construction..................................................    78
   11.17   Counterparts..................................................    79
   11.18   Stockholders' Agent...........................................    79
   11.19   Effect of Purchaser's Certificate Regarding Knowledge.........    80

EXHIBITS

Exhibit A   Principal Stockholders of Carlyle & Co. Jewelers
Exhibit B   Form of Spousal Consent
Exhibit C   Form of Indemnification Escrow Agreement
Exhibit D   Form of Paying Agent Agreement
Exhibit E   Form of John K. Cohen Employment Agreement
Exhibit F   Form of Russell L. Cohen Employment Agreement


                                      iii



Exhibit G   Form of Company Director and Officer Resignation and Release
Exhibit H   Form of Opinion of Counsel to the Company and the Principal
            Stockholders
Exhibit I   Form of Opinion of Counsel to Purchaser

SCHEDULES

1.10(f)       Officers of Surviving Corporation
2.01(a)       Good Standing
2.01(c)       Spousal Consents
2.02          No Conflicts
2.03          Capital Stock
2.04          Subsidiaries; Company; Business
2.05          Governmental Approvals and Filings
2.07(a)       Audited Financial Statements
2.07(b)       Unaudited Financial Statements
2.07(c)       Treatment of Certain Financial Items
2.08          Absence of Changes
2.08(o)       Capital Additions Schedule
2.09          Undisclosed Liabilities
2.10          Taxes
2.10(f)       Non-deductible Employee Related Payments
2.11(a)       Legal Proceedings
2.13(a)       Owned Real Property
2.13(b)(i)    Liens
2.13(b)(ii)   Operating Covenants; Radius Restrictions
2.13(c)       Real Property Lease Defaults
2.13(d)       Real Property Lease Amounts
2.13(e)       Tenant Leases
2.13(f)       Tenant Lease Default
2.13(h)       Real Property Improvements
2.13(j)       Closures
2.13(k)       Charges
2.13(m)       Lease Analysis Forms
2.14          Tangible Personal Property
2.15(a)       Inventory
2.15(b)       Consignment List/On Order List
2.15(d)       Accounts Payable/Accrued Expenses
2.16          Intellectual Property Rights
2.17(a)       Contracts
2.17(b)       Contract Termination
2.18          Licenses
2.19          Insurance
2.20(a)(i)    Affiliate Transactions; Intercompany Matters
2.20(a)(ii)   Credit Cards
2.20(b)       Non-Arm's Length Transactions
2.20(d)       Intercompany Transactions


                                       iv



2.21(a)       Payment Obligations
2.21(b)       Vacation Pay, Etc.
2.21(c)       Labor Issues
2.22(a)       Employee Benefit Plans; ERISA
2.22(b)       Contributions
2.22(d)       Forms
2.23(f)       Environmental Matters
2.25          Substantial Suppliers
2.26          Accounts Receivable
2.27          Other Negotiations; Brokers
2.28          Bank and Brokerage Accounts; Investment Assets
2.29          Systems and Software
2.30          Warranties
2.32          Capital Expenditure Commitments
4.09          Assignment of Life Insurance Policies
5.01(h)       Existing Licensors
7.01(a)       Principal Stockholder Indemnification
8.01(h)       Tax Refunds


                                        v



                          AGREEMENT AND PLAN OF MERGER

          This AGREEMENT AND PLAN OF MERGER (this "Agreement"), dated May 19,
2005, by and among FINLAY FINE JEWELRY CORPORATION, a Delaware corporation (the
"Purchaser"), FFJ ACQUISITION CORP., a Delaware corporation and a wholly owned
subsidiary of Purchaser (the "Acquisition Subsidiary"), CARLYLE & CO. JEWELERS,
a Delaware corporation (the "Company"), and the individual stockholders of the
Company set forth on Exhibit A annexed hereto (individually, a "Principal
Stockholder," and collectively, the "Principal Stockholders") and Russell L.
Cohen, as designated agent on behalf of each of the stockholders of the Company
(the "Stockholders' Agent").

          WHEREAS, the Company is engaged, directly and indirectly through its
Subsidiaries, in the retail jewelry, watch and giftware business (the
"Business") at the stores (collectively, the "Stores") located at the Leased
Real Property locations;

          WHEREAS, each of the respective Boards of Directors of the Company,
Acquisition Subsidiary and Purchaser, as the sole stockholder of Acquisition
Subsidiary, have approved this Agreement and the merger (the "Merger"), pursuant
to this Agreement, of Acquisition Subsidiary with and into the Company, with the
Company as the surviving corporation (the "Surviving Corporation"), on the terms
and conditions contained herein and in accordance with the Delaware General
Corporation Law (the "DGCL");

          WHEREAS, the Board of Directors of the Company has, in light of and
subject to the terms and conditions hereof, (i) determined that this Agreement
and the transactions contemplated hereby, including the Merger, are fair to and
in the best interests of the Company and its stockholders; and (ii) resolved to
recommend that the stockholders of the Company approve and adopt this Agreement;
and

          WHEREAS, all capitalized terms used and not otherwise defined herein
have the meanings set forth in Article X.

          NOW, THEREFORE, in consideration of the mutual covenants and
agreements set forth in this Agreement, and for other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the
parties hereto agree as follows:

                                    ARTICLE I

                                   THE MERGER

          1.01 Payment of Merger Consideration. At the Closing, the Purchaser
shall pay TWENTY EIGHT MILLION SEVEN HUNDRED FIFTY THREE THOUSAND FIVE HUNDRED
FIVE DOLLARS AND SEVENTEEN CENTS ($28,753,505.17) (the "Merger Consideration").
At the Closing, the Merger Consideration shall be paid by Purchaser as follows:

               (a) the Indemnification Escrow Amount shall be delivered to
Southern Community Bank and Trust, as escrow agent (the "Escrow Agent"), by wire
transfer of immediately available funds for deposit in the Indemnification
Escrow Account, respectively, in



accordance with the terms of the Indemnification Escrow Agreement, such account
to be designated by the Escrow Agent not less than two (2) Business Days prior
to the Closing Date; and

               (b) the Net Merger Consideration shall be delivered to the Paying
Agent, by wire transfer of immediately available funds to an account designated
by the Paying Agent not less than two (2) Business Days prior to the Closing
Date for deposit in the Exchange Account in accordance with the terms of the
Paying Agent Agreement. The Paying Agent shall be permitted to invest the Net
Merger Consideration as Purchaser shall direct; provided that all of such
investments shall be in obligations of or guaranteed by the United States of
America, in commercial paper obligations receiving the highest rating from
either Moody's Investors Services, Inc. or Standard & Poor's Corporation, or in
certificates of deposit, bank repurchase agreements or banker's acceptances of
commercial banks with capital exceeding $50,000,000. The Exchange Account shall
not be used for any purpose other than (i) the payment of the Net Merger
Consideration in accordance with the terms of this Agreement and in accordance
with Section 1.04(d) hereof and (ii) the payment of legal, investment banking,
paying agent and escrow agent fees and expenses incurred by Carlyle and the
Stockholders in connection with the Merger. Income earned on the Exchange
Account will be for the account of the Stockholders.

          1.02 Conversion of Shares. As of the Effective Time, by virtue of the
Merger and without any further action on the part of Purchaser, Acquisition
Subsidiary, the Company or any Stockholder:

               (a) any shares of Capital Stock then held by the Company or any
wholly owned Subsidiary of the Company (or held in the Company's treasury) shall
be canceled and retired and shall cease to exist, and no consideration shall be
delivered in exchange therefor;

               (b) any shares of Capital Stock, if any, then held by Purchaser,
Acquisition Subsidiary or any other wholly owned Subsidiary of Purchaser shall
be canceled and retired and shall cease to exist, and no consideration shall be
delivered in exchange therefor;

               (c) except as provided in subsections (a) and (b) above and
subject to Section 1.03 and subsection (d) below, each share of Capital Stock
then outstanding shall be converted into the right to receive its pro rata share
of the Merger Consideration calculated as the product of (x) one divided by the
total number of shares of Capital Stock outstanding immediately prior to the


 

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