Merger to Mayhem, Simon and Taubman on the Outs

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The $3.6 billion mall marriage is now in doubt in the COVID-19 chaos.

Simon Property Group had pursued Taubman Centers Inc. over nearly two decades when the two finally agreed to come together in February — and now the engagement has soured in the era of the coronavirus.

In the end, Simon decided Taubman was suddenly too reliant on high-end retailers, tourism and indoor malls and had not cut back enough in the current environment for its taste. The about-face is especially stark considering Simon made a big push to buy Taubman in 2002 and 2003 and was eventually rebuffed.

That includes seeking to enforce its rights under the contract, including the right to monetary damages based on the deal price.Clearly the break-up — or the shotgun marriage, depending on how it all turns out — is turning ugly. “To survive, Taubman now must spend significant amounts redeveloping its malls to secure new tenants to replace key anchors such as Neiman Marcus and J.C. Penney — which are both in bankruptcy — Sears, and other core tenants,” the suit said. “A recent Bank of America analysis isolated Taubman as the retail real estate investment trust most dependent on higher quality and specialty department stores, many of which are facing grave financial difficulty.

“Simon reluctantly furloughed or terminated more than half of its employees,” the suit said. “Simon’s independent board directors suspended payment of their cash retainer fees. [Chief executive officer] David Simon deferred payment of the entirety of his 2019 cash bonus, waived his 2020 base salary, and deferred his 2020 Long-Term Incentive Plan equity award…. But Taubman has taken no comparable measures. It has not announced any headcount or employee salary reductions.

 

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