Mass v. Regents of the University of Cal.

CourtCalifornia Court of Appeal
DecidedOctober 28, 2025
DocketA170424
StatusPublished

This text of Mass v. Regents of the University of Cal. (Mass v. Regents of the University of Cal.) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mass v. Regents of the University of Cal., (Cal. Ct. App. 2025).

Opinion

Filed 10/28/25 CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

FIRST APPELLATE DISTRICT

DIVISION FOUR

JASON MASS et al., Plaintiffs and Appellants, v. A170424 THE REGENTS OF THE UNIVERSITY OF CALIFORNIA et (Alameda County Super. al., Ct. No. RG17879223) Defendants and Respondents.

Jason Mass and Karen Graf appeal from the trial court’s judgment in favor of the Board of Regents of the University of California (The Regents) and two individual defendants on plaintiffs’ claims for breach of contract and breach of fiduciary duty. Plaintiffs’ claims are based on the theories that either the University of California Retirement Plan (Plan) entitled members to benefits retroactive to their date of eligibility when members requested benefits after age 60 or, alternatively, that The Regents should have told them that the Plan did not allow retroactive benefits.1 The trial court granted The Regents summary adjudication on the issue of whether the Plan

1 “We refer to ‘the Regents’ in the singular because the California

Constitution created a ‘corporation known as “The Regents of the University of California,” ’ a singular noun.” (De Vries v. Regents of University of California (2016) 6 Cal.App.5th 574, 580, fn. 2.) References to The Regents also include the individual defendants.

1 entitled former employees to such retroactive benefits; the court later ruled after a bench trial that The Regents did not breach its fiduciary duty by failing to dispel a few members’ unfounded assumptions to the contrary. Plaintiffs now contend that the trial court’s summary adjudication ruling misconstrued the Plan and that the court applied the wrong legal standard in its ruling on their breach of fiduciary duty claim. We find no error and will affirm. BACKGROUND I. General terms of the Plan The Regents adopted the Plan in 1971, and the Plan’s terms were first contained in a document called the “Retirement Manual.” In 1989, The Regents reorganized the Plan and restated its terms in the Plan document that remains in effect today. The Regents is the Plan’s trustee, responsible for the Plan’s administrative and investment functions. The president of the University of California is the Plan administrator. A. Membership and Retirement The Plan is lengthy, so we focus only on those aspects that are relevant to plaintiffs’ arguments in this case and ignore other provisions, such as those relevant to disability benefits. Eligible employees, meaning certain categories of employees of the University of California or an affiliate (together, University) who meet certain minimum work hours requirements, are automatically members of the Plan. Members are grouped into tiers based on when they began working for the university. Members can be members of more than one tier. Plaintiffs are members of the 1976 tier, which applies to employees hired or rehired before July 2013. The Plan is funded by contributions from members from their wages, contributions from The Regents, and interest and income on Plan assets.

2 However, there was a window, from the early 1990s until 2010, when The Regents did not require employees to contribute to the Plan. The total amount of a member’s contributions before any benefits are paid, together with interest thereon credited at rates set by The Regents, is defined in the Plan as accumulations. The Plan is a defined benefit plan, meaning it offers each member certain benefits regardless of the amount of money the member may have contributed. As of 2022, the Plan had over 247,000 current and former employee members, over 74,000 retired members, and over $81 billion in assets. The Plan had an unfunded actuarial liability of over $10 billion. Members who are employed at the University are active members. As relevant here, inactive members are former employees who have not yet elected to retire and who have five years of service credit. Until 2010, members who left University employment without qualifying for inactive member status had to receive a refund of their accumulations. Inactive members can also choose to receive a refund of their accumulations. B. Retirement The Plan defines the normal retirement age for the 1976 tier as age 60. Section 5.05 of the Plan, titled “Early Retirement,” states that an active or inactive member who is at least 50 years old and has earned at least five years of service credit “may elect to retire at any time by complying with Plan requirements as stated in Section 12.03.” Section 12.03 of the Plan states that every election for a Plan benefit or benefit payment option must be in accordance with procedures the Plan administrator establishes. Such elections are effective only when filed with the Plan administrator, approved, and processed, and they cannot be changed after the Plan has made a payment to the member. The Plan also contains a

3 claims procedure, which states, “A Member must submit a request for benefits under the Plan.” A member who has retired and has received retirement benefits is subject to certain restrictions if the member wants to resume working for the University, in part to comply with Internal Revenue Service rules. Among other things, the hiring department must demonstrate a particular need for the rehired employee every 12 months, and the member must have a break in service of at least 30 calendar days. To continue receiving monthly retirement benefits, the member must work no more than 43 percent time during a 12-month period. If a member works more than 43 percent time, the member must suspend receipt of monthly retirement benefits. Such a member could then accrue additional service credit and salary for future monthly benefits. C. Retirement Benefits Section 5.06 of the Plan (section 5.06) states, “The Basic Retirement Income for a Member’s 1976 Tier Benefit that is payable under this Article 5 at the Member’s Retirement Date is equal to the product of” the member’s years of service credit, a factor corresponding to the member’s age at the member’s retirement date, and the member’s highest average compensation.2 The Plan defines a member’s retirement date as the date when a member’s retirement income begins or the member takes a lump sum cashout. But the Plan further specifies, “A “Member’s Retirement Date may not be earlier than the day following separation from University service or the first day of the

2 Separate articles of the Plan address benefits for different classes of

employees. Although the parties do not address explicitly which class plaintiffs fall in, the parties both cite to article 5 of the Plan as governing in this case, so we do likewise.

4 month in which the Retirement Income or Lump Sum Cashout application is received by the Plan Administrator, whichever is later.” To determine the age factor used to calculate a member’s benefits, the Plan includes a table of factors for each year and month of age at the member’s retirement date, starting at age 50 and ending at age 60 and 11 months. The factors for older ages are higher. But all the factors for the ages in the table are intended to be actuarially equivalent, meaning that given mortality and inflation assumptions, lower monthly payments for a member who retires earlier and receives benefits for a longer period before death yield the same total benefit as higher monthly payments for a member who retires later and receives benefits for a shorter period of time before death. Because the age factors do not increase after age 60 years and 11 months, setting a retirement date after that age will not increase the age factor any further. However, in some scenarios, a member’s monthly retirement income can still increase if the member’s retirement date is after age 60.

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Mass v. Regents of the University of Cal., Counsel Stack Legal Research, https://law.counselstack.com/opinion/mass-v-regents-of-the-university-of-cal-calctapp-2025.