In a 59-page opinion issued today, Judge Forrest issued findings after a bench trial that completely exonerated the defendants, who sold their interest in the failed development of 40 Broad Street in Manhattan, of any alleged securities fraud. The opinion begins: “The securities laws are not an insurance policy for investments gone wrong, inexperience, bad luck, poor choices, or unexpected market events. Here, despite years of litigation and a bench trial lasting several weeks, the Court is left with the firm conviction that plaintiff Delshah Group LLC (“Delshah”) seeks just that — an insurance policy.”