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Diercksen then authorized Harless to issue one share of common stock and to sell that share to Verizon. 2450 relates to a limited indemnification in a distribution agreement for misrepresentations in financing and registration documents. We review the district court's denial of a request to reconsider a summary judgment ruling for abuse of discretion. When a party requests reconsideration of a summary judgment order and submits evidentiary materials in support of its motion that were not previously provided to the court, the court may consider the following factors:1) [T]he reasons for the moving party's default; 2) the importance of the omitted evidence to the moving party's case; 3) whether the evidence was available to the non-movant before it responded to the summary judgment motion; and 4) the likelihood that the non-moving party will suffer unfair prejudice if the case is reopened. Likewise, the Trustee does not argue that Idearc or its board owed fiduciary duties to non-Verizon shareholders prior to the spin-off. At that time, Idearc was a shell corporation, with no assets, that existed only on paper. Under Anadarko, Verizon does not owe Idearc fiduciary duties, so we affirm the judgment of the district court on Count Nine. Unlawful Dividend Count Eight of the amended complaint alleges that Diercksen, as Idearc's sole director, approved an unlawful dividend for the benefit of Verizon, and that both Diercksen and Verizon are liable for an unlawful dividend claim under Delaware law. Directors may be held liable for a “wilful or negligent violation of § 160 or § 173 ․ to the corporation, and to its creditors in the event of its dissolution or insolvency, to the full amount of the dividend unlawfully paid[.]” Id. Delaware law is silent as to whether technical infractions as to the declaration of a dividend are sufficient to render a dividend unlawful. Rather, the court extensively reviews the corporation's balance sheet as of December 31, 1932, the day immediately prior to the payment of the dividend. The Trustee's final argument is that the dividend was illegal because Idearc's board did not determine whether a surplus actually existed prior to declaring the dividend. App'x 901, 903–04 (5th Cir.2003) (unpublished); In re Grothues, 226 F.3d 334, 337 (5th Cir.2000)). The Trustee argues that the alter ego claim was independent of a valuation determination and that it should be tried before a jury. This was offered as an independent reason for its entry of judgment for Appellees on this count.

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