Kelly v. Valeo North America, Inc.

CourtDistrict Court, E.D. Michigan
DecidedMarch 27, 2025
Docket2:24-cv-11066
StatusUnknown

This text of Kelly v. Valeo North America, Inc. (Kelly v. Valeo North America, Inc.) is published on Counsel Stack Legal Research, covering District Court, E.D. Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kelly v. Valeo North America, Inc., (E.D. Mich. 2025).

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION THOMAS KELLY, 2:24-CV-11066-TGB-KGA Plaintiff, HON. TERRENCE G. BERG vs. ORDER GRANTING IN PART VALEO NORTH AMERICA, AND DENYING IN PART INC., DEFENDANT’S MOTION TO Defendant. DISMISS PORTIONS OF PLAINTIFF’S COMPLAINT (ECF NO. 5) In this case, Plaintiff Thomas Kelly asserts claims against his former employer, Defendant Valeo North America, Inc., for monetary and equitable relief under the Employee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1001, et seq., for wrongful denial of benefits, breach of fiduciary duty, failure to provide requested Plan materials, breach of contract, and declaratory relief. Now before the Court is Defendant Valeo’s Motion to Dismiss Portions of Plaintiff’s Complaint. ECF No. 5. The motion has been fully briefed. Upon review of the parties’ filings, the Court concludes oral argument will not aid in the resolution of this matter. Accordingly, the Court will resolve the present motion on the briefs. See E.D. Mich. L.R. 7.1(f)(2). For the reasons stated below, Defendant’s motion will be GRANTED IN PART and DENIED IN PART. I. BACKGROUND

A. Factual Background In its disordered chronology and use of undefined terms, Plaintiff Thomas Kelly’s Complaint is somewhat unclear and difficult to follow. However, attempting to follow the allegations in that Complaint, which the Court must accept as true on a motion to dismiss pursuant to Fed. R. Civ. P. 12(b)(6), and reading them in conjunction with Defendant’s motion to dismiss, the Court understands the pertinent facts as follows. Kelly was employed at Siemens from 1985 to 1993, with Valeo North

America, Inc. (“Valeo”) from 1997 through March 1998, and with Valeo Sylvania LLC from April 1998 through July 15, 2012. Complaint (“Compl.”) ¶ 14, ECF No. 1. Valeo and Osram Sylvania formed a joint venture in 1998 known as Valeo Sylvania LLC and Siemens owns Osram Sylvania. Id. ¶¶ 15–16. On June 30, 2011, Valeo Sylvania LLC froze its defined pension plan and replaced it with a defined contribution plan applicable to all Valeo Sylvania LLC employees. Id. ¶ 18.1 Osram Sylvania managed all aspects of Valeo’s pension plan until 2014, when Valeo purchased the

remainder of the joint venture from Osram Sylvania and took over management of the pension plan (hereinafter “the Plan”). Id. ¶¶ 17, 19.

1 According to Valeo’s Answer, the pension plan was known as the Valeo Sylvania, L.L.C. Pension Plan for Salaried Workers, and it is currently known as the Valeo Lighting Salaried Pension Plan (“the Plan”). See Answer ¶ 18, ECF No. 4. Kelly asserts that Valeo had previously told him that his years of

service since his employment with Siemens starting in 1985 carried over through his continued employment with Valeo Sylvania LLC, which ended when Kelly left the company in 2012. Id. ¶¶ 19–21. When Kelly subsequently learned that Valeo was not honoring his credited service date, he appealed that determination. Id. ¶¶ 22–23. Valeo’s Appeals Committee rendered a partially-favorable decision in 2018, and informed Kelly in a letter dated January 4, 2019 that Kelly’s “benefit service” was 14.1 years, and his “accredited service” was 23.1 years. Id. ¶ 24; see also

1/4/2019 Letter, ECF No. 5-2. That letter further informed Kelly that he is “not entitled to Early Retirement Service Pension because [he] terminated [his] employment with Valeo prior to reaching age 55.” ECF No. 5-2, PageID.154. Kelly asserts that Valeo had previously agreed that Kelly’s “accredited service” was to be used to determine pension eligibility and vesting service for his pension plan, but that Valeo was not honoring that agreement. Compl. ¶¶ 29, 31. Kelly states that, according to the 2011 Plan Document and the 2013 Summary Plan Description, “with 20 years

of accredited service,” he qualified for 100% pension eligibility at age 58, and that he turned 58 on July 26, 2019. Id. ¶¶ 32–34. Kelly states he further qualified for early retirement because he participated in a 409a program (a type of retirement savings plan governed by 26 U.S.C. §409a) with Valeo Sylvania from 2000 to 2006 in which he deferred 50% of his

salary. Id. ¶¶ 49–51. Valeo, however, determined now that Kelly had to be actually employed at age 55 to be eligible for early retirement, and thus he was only eligible for 100% pension payout at age 65, because Kelly left Valeo at age 51, not 55. Id. ¶¶ 36, 54. In addition, contrary to the terms of the 2011 Plan Document and 2013 Summary Plan Description, Valeo used Kelly’s “benefit service” of 14.1 years, instead of his 23.1 years of “accredited service,” to calculate his monthly pension amount, and used

an “Actuarial Early Deferred Vested Reduction Factors” table to determine that Kelly was only eligible for 56.7% of his pension at age 58. Id. ¶¶ 37–39. The 2011 Plan Documents filed with the Internal Revenue Service (“IRS”) only refer to, but do not include, a “Table 1 – Early Commencement Factors,” and the “Actuarial Early Deferred Vested Reduction Factors” table was not included in the Plan documents either. Id. ¶¶42–44, 47. Kelly applied for early retirement on April 17, 2019, which was “at least 90 days prior to [his] elected pension date” of July 26, 2019, when

Kelly turned 58 years old . Id. ¶¶ 55, 74–76. Valeo rejected Kelly’s application on May 1, 2019. Id. ¶¶ 56, 77. On May 16, 2019, Kelly requested from Valeo a copy of “all Pension Plan documents in its possession from 2011 through 2019 (current as of today).” Id. ¶ 58. In response, Valeo emailed Kelly only the 2013 Summary Plan Description on June 5, 2019, but did not include the 2011 Plan Document. Id. ¶¶ 59–

60. According to the Complaint, the Summary Plan Description did not include a requirement that Kelly be actually employed at Valeo at age 55 to elect early retirement, and provided that, per the Plan’s definition, Kelly is fully vested. Id. ¶¶ 61–62, 69 (the Summary Plan Description states “If you stop working at a younger age, you may retire from the Company on the first of any month on or after the date you reach age 55 and complete at least 15 years of accredited service.”). Kelly asserts that Valeo continues to deny him his eligibility for

early retirement and continues to deny him his full pension despite attaining age 58 on July 26, 2019. Id. ¶ 87. Instead, Valeo offered Kelly a Deferred Vested Pension under which he would to be entitled to a Pension Preservation Plan payment of $6,612.13, based on a payment of $59.50 per month,2 to be paid on November 1, 2023. Id. ¶ 88. Kelly asserts that the Pension Preservation Plan payment was inaccurately based on 14.1 “benefit service” years instead of 23.1 “accredited service” years, and also inaccurately assumed Kelly was married, and he was not. Id. ¶¶ 90– 92; see id ¶ 94 (“There were no details substantiating the $59.50

amount.”). Kelly asserts that the proper Pension Preservation Plan

2 The Court notes that Plaintiff’s Complaint does not explain what this “Pension Preservation Plan” payment is or how it relates to his claimed pension benefit payment. payment amount should have been $250.83 per month, not $59.50. Id.

¶ 93. Kelly claims he has suffered losses because of Valeo’s actions in continuing to use 14.1 “benefit service” years as a benchmark for calculating his Pension Preservation Plan payment and his full pension benefits, and in not recognizing his eligibility for early retirement at age 58.

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