Villasenor v. Community Child Care Council of Santa Clara County, Inc.

CourtDistrict Court, N.D. California
DecidedJanuary 25, 2021
Docket5:18-cv-06628
StatusUnknown

This text of Villasenor v. Community Child Care Council of Santa Clara County, Inc. (Villasenor v. Community Child Care Council of Santa Clara County, Inc.) is published on Counsel Stack Legal Research, covering District Court, N.D. California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Villasenor v. Community Child Care Council of Santa Clara County, Inc., (N.D. Cal. 2021).

Opinion

1 2 3 UNITED STATES DISTRICT COURT 4 NORTHERN DISTRICT OF CALIFORNIA 5 SAN JOSE DIVISION 6 7 ALFREDO VILLASENOR, Case No. 18-cv-06628-BLF

8 Plaintiff, ORDER GRANTING IN PART AND 9 v. DENYING IN PART MOTION FOR ATTORNEYS’ FEES AND 10 COMMUNITY CHILD CARE COUNCIL DETERMINATION OF PAST DUE OF SANTA CLARA COUNTY, INC., et AND FUTURE BENEFITS, INTEREST, 11 al., AND PENALTIES 12 Defendants.

13 14 Before the Court is Plaintiff Alfredo Villasenor’s Motion for Attorneys’ Fees and 15 Determination of Past Due Benefits, Future Benefits, Interest, and Penalties. Mot., ECF 78.1 Based 16 on the reasoning stated on the record at the January 7, 2020 motion hearing and explained below, 17 the Court GRANTS IN PART and DENIES IN PART the motion. 18 I. BACKGROUND 19 Plaintiff Alfredo Villasenor filed this action to recover benefits under two retirement plans 20 sponsored by his former employer, Defendant Community Child Care Council of Santa Clara 21 22 County, Inc. (“4Cs”). ECF 1. On July 6, 2020, the Court granted summary judgment in favor of 23 Villasenor for Villasenor’s first cause of action for benefits under ERISA § 502(a)(1)(B), 29 24 U.S.C. § 1132(a)(1)(B). MSJ Order, ECF 77 at 15. This Court determined that (1) Villasenor was 25 26

27 1 This motion functions as a second motion for summary judgment in violation of the Court’s entitled to benefits under the 4Cs Employee Profit Sharing Plan (“Qualified Plan”) and the 4Cs 1 2 Non-Qualified Pension Plan (“Non-Qualified Plan”), (2) Defendants were required to pay 3 Villasenor’s claim under both retirement plans, and (3) Villasenor was entitled to all past benefits 4 due and owing, plus interest and reimbursements of any penalties assessed as a result of 5 Villasenor’s inability to obtain distributions from the retirement plans. Id. The Court did not, 6 however, determine the amount due to Villasenor, as that question was beyond the scope of the 7 motion. Id.; see also ECF 58. The Court later granted the parties’ stipulation dismissing 8 Villasenor’s remaining causes of action. ECF 83. 9 10 Villasenor now seeks a determination that he is owed a monthly benefit of $11,307.42 11 under his Non-Qualified Plan. He also seeks an order and judgment in the following amounts: (1) 12 $452,296.80 in past due benefits owed under the Non-Qualified Plan, plus $11,307.42. for every 13 month of benefits that remain unpaid; (2) $50,519.99 in prejudgment interest, plus interest at 5% 14 for every month that benefits remain unpaid; (3) $55,346 in IRS penalties Villasenor owes because 15 he was unable to take his minimum required distributions in 2017, 2018, and 2019; and (4) 16 $128,868 in legal fees and costs. See Mot. 17 18 II. DISCUSSION 19 A. Benefits Due under the Non-Qualified Plan 20 The Court first considers Villasenor’s request for a Determination of Past Due Benefits. 21 Mot. at 2-3. Villasenor seeks a determination that he is owed a monthly benefit of $11,307.42 22 under his Non-Qualified Plan. Id. 23 As a threshold issue, 4Cs raises that “Villasenor did not present a proper claim for benefits 24 25 from the Non-Qualified Plan. Rather, until he filed this Motion last month, he had not shown 4Cs 26 that he had obtained a 20-year monthly pension with his Qualified Plan benefits – a prerequisite 27 for obtaining benefits under the Non-Qualified Plan.” Opp. at 3, ECF 90. The Court rejects this the Court concluded then, “Plaintiff has provided evidence that he applied for his [Non-Qualified 1 2 Plan] retirement benefits in August, October, and November 2017 . . . And Defendants have failed 3 to present any evidence to the contrary to create a factual dispute.” Id. at 8-9. 4 The Court thus turns to the merits of Villasenor’s request. The relevant section of the 4C’s 5 Non-Qualified Pension Plan Document states: 6 3.1 Plan Benefits. The Company shall pay to each Participant a 7 supplemental retirement benefit each month for twenty (20) years commencing with the month following the month in which the 8 Participant first made a claim under the Qualified Plan (the “Supplemental Benefit”). The amount of each monthly installment 9 plan shall be determined by: 10 First, determine the amount of the monthly pension benefit 11 the Participant would be entitled to if the Participant had been covered by the California State Teachers Retirement 12 System (CalSTRS) during the period of their employment with the Company, taking into account their actual salary, 13 age, actual retirement date and assuming they elected a 14 twenty (20) year payout from CalSTRS. This is the ''Measuring Benefit." A determination made by use of 15 CalSTRS "retirement Calculator" at http://www.calstrs.com/Calculators/index.aspx, shall be 16 binding on the Participant and the Plan.

17 Second, subtract from the Measuring Benefit the actual 18 pension benefit the Participant shall receive from the Qualified Plan. If the Participant elects a payout in excess 19 of twenty (20) years from the Qualified Plan then the Measuring Benefit shall be subtracted from a sum equal to 20 the amount the participant would receive if the Participant had elected a twenty (20) year benefit payout. The result 21 of this calculation is the monthly payment of the 22 Supplemental Benefit.

23 Plan Document, ECF 78-2. 24 Under the Plan Document, the monthly payment from the Non-Qualified Pension Plan is 25 determined by subtracting the monthly benefit amount from the Qualified Plan (placed in an 26 annuity) from the Measuring Benefit, which is the monthly benefit that the participant would have 27 Non-Qualified Monthly Plan Benefits. 1 2 The Court starts by calculating the Measuring Benefit. The CalSTRs monthly pension 3 benefit is based on the following formula: Service Credit x Age Factor x Final Compensation = 4 Measuring Benefit. Retirement Benefits, CalSTRs, https://www.calstrs.com/retirement-benefits, 5 accessed December 16, 2020; ECF 97, Exh. A (screenshot of retirement calculator). 6 The parties do not dispute this formula. Nor do they dispute the age factor—.024—or 7 Villasenor’s final monthly compensation—$15,125.00—under this formula; instead, they argue 8 about the amount of years of service credit to which Villasenor is entitled. Compare Mot. at 2-3 9 10 with Opp. at 4. Villasenor contends he is entitled to 45 years as he was employed by 4Cs between 11 October 1, 1972 and August 4, 2017. Mot. at 3 (citing Villasenor Decl. ¶ 2). To support this 12 interpretation, Villasenor argues that under the Plan Document, “benefits are calculated based on 13 ‘the period of employment with the Company’ and not on a ‘period of employment with the 14 Company since the Plan was established’ as Defendants argue.” Reply at 3, ECF 92. 4Cs, for its 15 part, argues Villasenor is only entitled to 15.75 years of service credit, which represents the 16 amount of time between the establishment of the Non-Qualified Plan on November 19, 2001 and 17 18 Villasenor’s retirement date. Id. 4Cs supports this argument with the declaration of Ben Menor 19 that “[s]ince the inception of the Non-Qualified Plan, 4Cs has determined the employee’s ‘years of 20 service’ under the Plan by calculating the employee’s years of service following the Plan’s 21 creation date.” Opp. at 3 (citing Menor ¶ Decl. 12). 22 The Court agrees with Villasenor. The Plan Document defines years as “all periods of 23 employment regardless of whether such periods are not consecutive,” which supports Villasenor’s 24 25 conclusion that his retirement benefit should be calculated based on Villasenor’s total years of 26 service, not Villasenor’s years of service during which the Non-Qualified Plan existed. The only 27 argument 4Cs offers to the contrary is the declaration of Menor, which is made without any administration of the Non-Qualified Plan.

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Bluebook (online)
Villasenor v. Community Child Care Council of Santa Clara County, Inc., Counsel Stack Legal Research, https://law.counselstack.com/opinion/villasenor-v-community-child-care-council-of-santa-clara-county-inc-cand-2021.