United States District Court, C.D. California
GCIU-EMPLOYER RETIREMENT FUND AND BOARD OF TRUSTEES OF THE GCIU-EMPLOYER RETIREMENT FUND, Plaintiffs,
v.
QUAD/GRAPHICS, INC., Defendant.
FINAL JUDGMENT
OTIS
D. WRIGHT, II UNITED STATES DISTRICT JUDGE.
Whereas,
Plaintiffs GCIU-Employer Retirement Fund and the Board of
Trustees of the GCIU-Employer Retirement Fund (collectively,
“ERF”) commenced this action against Defendant
Quad/Graphics, Inc. (“Quad”) under the Employee
Retirement Income Security Act of 1974 (“ERISA”),
§ 1001 et seq. to (1) collect interim
withdrawal liability payments due under 29 U.S.C.
§§ 1399(c)(2), 1401(d), 1132(g)(2) and 1145; (2) to
collect unpaid contributions pursuant to 29 U.S.C. §
1145; and (3) comply with a request for information pursuant
to 29 U.S.C. § 1399(a);
Whereas,
on May 8, 2017, after having considered ERF's motion for
partial summary judgment and Quad's motion for summary
judgment on all claims, the Court issued an Order Granting
Plaintiffs' Motion for Partial Summary Judgment, Denying
in Part Defendant's Motion for Summary Judgment, and
Dismissing ERF's 29 U.S.C. § 1399(a) Request for
Information Claim. (Order Granting Mot. Summ. J., ECF No.
93.) For the reasons stated therein, the Order granted
ERF's motion for partial summary judgment on its claim to
collect interim withdrawal liability payments and required
Quad to make eleven monthly interim contributions due on
ERF's 2010 partial withdrawal liability assessment for
the months of July 2015 through May 2016 in the monthly
amount of $321, 151.22, for a total of $3, 532, 663.42; 10%
interest per annum; and 20% in liquidated damages. (Order
Granting Mots. Summ. J. 9-11.) The Court also dismissed
sua sponte ERF's claim against Quad for the
violation of 29 U.S.C. § 1399(a), finding the claim moot
as a result of the Court's decision. (Order Granting Mot.
Summ. J. 14.);
Whereas,
on March 9, 2018, following a bifurcated bench trial and
after considering the parties' supplemental briefing, the
Court issued Findings of Fact and Conclusions of Law, finding
for reasons stated therein that Quad did not owe
contributions to ERF for 2011 vacation entitlements at Quad
facilities in Dickson, Tennessee (“Dickson”),
Fernley, Nevada (“Fernley”), Waukee, Iowa
(“Waukee”), and/or Versailles, Kentucky
(“Versailles”). (Findings of Fact and Conclusions
of Law, ECF No. 150.);
Whereas,
on October 29, 2019, after considering the parties'
briefing on Quad's Motion for Judgment on All Remaining
Claims, and for the reasons stated therein, the Court issued
an Order Granting In Part Quad's Motion as to ERF's
claim for unpaid contributions at Quad's Fernley, Dickson
and Waukee facilities. (Order Granting Mot. J. 15-16, ECF No.
203.) The Court issued Findings of Fact and Conclusions of
Law, ruling that Quad owed no contributions for vacation paid
at the Fernley, Waukee, and Dickson facilities in 2009, 2010,
and 2011 for vacation day benefits awarded but not used in
the prior calendar year (Order Granting Mot. J. 14-15.) The
Court also granted judgment to ERF for unpaid contributions
due to ERF for the Versailles facility in the principal
amount of $15, 131.09 based on Exhibit 1041 ($6, 092.75 on
2008 unused vacation; $5, 005.13 for 2009 unused vacation,
and $4, 033.21 for 2010 unused vacation), 10% simple interest
per annum until paid, and 20% in liquidated damages totaling
$3, 036.22. (Order Granting Mot. J. 10-11.); and
Whereas,
the Court also concluded in its October 29, 2019 Order that
(1) ERF was entitled to its attorney's fees and costs
pursuant to 29 U.S.C. § 1132(g)(2)(D) (“the court
shall award the plan . . . reasonable attorney's fees and
costs of the action, to be paid by the defendant”); (2)
ERF is entitled to recover the sums charged by its auditors
plus any additional costs to date; and (3) the recoverable
audit costs shall be submitted for the Court's
consideration by application once a judgment is issued;
It is
therefore ORDERED, ADJUDGED, and
DECREED as follows:
1. ERF
is awarded $3, 532, 663.42, plus 10% interest per annum and
liquidated damages of 20% on its interim withdrawal liability
payments claim;
2. The
Court DISMISSES WITH PREJUDICE ERF's
request for information claim under 29 U.S.C. § 1399(a);
3. The
Court enters JUDGMENT in favor of Quad on
the following delinquent contribution claims under 29 U.S.C.
§ 1145:
a. ERF's claims for delinquent contributions on 2011
vacation entitlements at the Versailles, Dickson, Fernley,
and Waukee facilities;
b. ERF's claims for delinquent contributions on 2008
unused vacation, paid in 2009, at the Dickson, Fernley, and
Waukee facilities;
c. ERF's claims for delinquent contributions on 2009
unused vacation, paid in 2010, at the Dickson, Fernley, and
Waukee facilities;
d. ERF's claims for delinquent contributions on 2010
unused vacation, paid in 2011, at the Dickson, Fernley, and
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