Core Viewpoint - The chair of Ben & Jerry's independent board, Anuradha Mittal, is resisting pressure from Unilever to resign ahead of the public spinoff of Magnum, which is set to inherit ongoing corporate tensions related to Ben & Jerry's political stance [1][2]. Group 1: Corporate Governance and Leadership - Anuradha Mittal has been the chair of Ben & Jerry's independent board since 2018 and a trustee of the Ben & Jerry's Foundation since 2012 [3]. - An internal audit of the Ben & Jerry's Foundation revealed deficiencies in financial controls and governance, leading Unilever to claim that Mittal "no longer meets the criteria" to serve [3][5]. - Mittal asserts that the audit was a "manufactured inquiry" aimed at discrediting her and undermining the board's authority [4]. Group 2: Market Position and Corporate Structure - Magnum is set to list publicly on Euronext and will command approximately one-fifth of the global ice cream market as a standalone unit [2][5]. - The Ben & Jerry's independent board is designed to preserve the brand's social mission, with the foundation receiving millions in contributions based on premium ice cream sales [6]. Group 3: Ongoing Conflicts - The Ben & Jerry's board has previously sued Unilever twice, with accusations of censorship regarding statements on Gaza [7]. - The foundation's board of trustees indicated that the unresolved issue from the audit is Unilever's demand for Mittal's removal as a trustee [7].