Whetstone v. Howard University

District Court, District of Columbia·Decided September 18, 2026·No. Civil Action No. 2023-2409·Published

Opinion

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

STEPHEN G. WHETSTONE, individually and on behalf of all others similarly situated,

Plaintiff,

Civil Action No. 23 - 2409 (LLA)

v.

HOWARD UNIVERSITY, et al., Defendants.

MEMORANDUM OPINION AND ORDER After three years of litigation, the parties in this proposed class action arising under the Employment Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1001 et seq., have reached a settlement agreement. The agreement provides that Defendants Howard University and the Retirement Plan Committee of the Howard University Employees’ Retirement Plan will pay $1.3 million to resolve the claims of proposed class members for alleged underpayment of pension benefits. See ECF No. 49-3. Plaintiff Stephen G. Whetstone has filed an unopposed motion seeking (1) leave to file a second amended complaint, (2) preliminary class certification, (3) preliminary approval of the settlement, and (4) approval of the form and method of class notice. ECF No. 49. For the reasons explained below, the court grants the motion.

I. FACTUAL BACKGROUND The court recounts the relevant factual allegations in Mr. Whetstone’s first amended complaint, ECF No. 15, as described in its previous memorandum opinion, ECF No. 25.

Howard University established its Employees’ Retirement Plan (the “Plan”) in July 1976.

ECF No. 15 ¶ 53. It qualifies as an “employee pension benefit plan” and a “defined benefit plan” under ERISA. Id. ¶ 54 (citing 29 U.S.C. § 1002(2)(A), (35)). Howard University “froze the plan and benefit accruals” in June 2010. Id. ¶ 55.

The Plan defines the “normal retirement age” as sixty-five but permits both early and delayed retirement when certain conditions are met. Id. ¶¶ 59-60; ECF No. 19-3, at 16. Early retirement is proper if the participant’s age plus years of service exceeds seventy. ECF No. 19-3, at 16. Should a participant choose early retirement, they are penalized with a roughly 0.6% monthly reduction for the first five years of benefit payouts and a roughly 0.3% reduction for the following five years. Id. at 19-20. Delayed retiree participants are eligible for the higher of (1) “the normal retirement benefit plus the Dynamic Benefit as of the participant’s benefit commencement date, or (2) an actuarially adjusted version of Option 1 using the Plan’s definition of ‘Actuarial Equivalent.’” ECF No. 20, at 8; see ECF No. 19-3, at 19. The delayed retirement option is “essentially the opposite of an actuarial reduction for early retirement.” ECF No. 19, at 6. The Plan’s definition of “actuarial equivalence” is written in the context of calculating lump-sum distributions, but it specifies use of the 1984 Unisex Pension Mortality Table (“UP-84”) and a 7% interest rate. ECF No. 19-3, at 2-3. Conversions between “normal retirement age” and either early or delayed retirement are known as “vertical conversions.” ECF No. 15 ¶¶ 41-44.

The default form of retirement benefit is a single life annuity (“SLA”), which consists of a monthly benefit paid out for the duration of the plan participant’s life. Id. ¶¶ 6, 56. Married participants typically receive a joint and survivor annuity (“JSA”), which “provides retirees with a monthly annuity for their lives, and, when they die, a contingent annuity for the life of their spouse or beneficiary.” Id. ¶¶ 6-7 (citing 29 U.S.C. § 1055(a)). There are several JSA options,

and each varies in the amount of benefits a spouse may receive upon a participant’s death. For example, “[a] 50% JSA pays the spouse half the amount the retiree received each month[,] a 75% JSA pays the spouse three-quarters of what the retiree received each month,” and so on. Id. ¶ 7.

The SLA is calculated using a four-step formula. Id. ¶ 56. Once the SLA is determined, the Plan uses a formula to convert the SLA into an alternative form, like a JSA. Id. ¶¶ 57-60. Under ERISA Section 205(d), qualified JSAs must be the “actuarial equivalent” of the SLA. 29 U.S.C. § 1055(d). All of the Plan’s JSA options are qualified under ERISA. ECF No. 15 ¶ 57; 29 U.S.C. § 1055(d)(1)(A). The Plan uses the UP-84 Mortality Table and a 7% interest rate when converting an SLA into a JSA. ECF No. 15 ¶ 58; ECF No. 19-4, at 101.1 Conversions between an SLA and other forms of benefits, like JSAs, are known as “horizontal conversions.” ECF No. 15 ¶ 43.

Mr. Whetstone participated in the Plan. Id. ¶ 24. He worked at Howard University for approximately fourteen years and began receiving his benefits on September 1, 2018. Id. Mr. Whetstone retired when he was seventy, so his benefits were calculated using the delayed retirement formulas. ECF No. 19-2, at 9. His SLA was $680.50 per month. ECF No. 15 ¶ 83. Mr. Whetstone instead chose a 66 2/3% JSA, which pays him $584.73 per month. Id. Mr. Whetstone believes that if the Plan had used “reasonable actuarial assumptions”—in the form of the Treasury Department’s preferred numbers—to make this horizontal conversion, his monthly payout would be $602.72, amounting to $17.99 more per month. Id. He claims that the Plan is using “antiquated actuarial assumptions”—the UP-84 Mortality Table and a 7% interest rate—to

1 When citing to ECF Nos. 19-2, 19-4, the court refers to ECF-generated page numbers rather than any internal pagination.

convert SLAs into JSAs, resulting in JSAs that are not the “actuarial equivalent” of the SLA under ERISA Section 205(d). Id.

II. PROCEDURAL HISTORY In August 2023, Mr. Whetstone brought this action on behalf of himself and similarly situated Plan participants. ECF No. 1. In November 2023, he filed an amended complaint against Howard University, the Retirement Plan Committee of the Howard University Employees’ Retirement Plan, and various John Does. ECF No. 15. His amended complaint raised three counts under ERISA: violation of the JSA actuarial equivalence requirement under ERISA Section 205(d), 29 U.S.C. § 1055(d) (Count I); violation of the definitely determinable rules requirement under ERISA Section 402(b)(4), 29 U.S.C. § 1102(b)(4) (Count II); and breach of fiduciary duty under ERISA Section 404(a)(1), 29 U.S.C. § 1104(a)(1) (Count III). ECF No. 15 ¶¶ 86, 98-124. Defendants filed a motion to dismiss under Federal Rules of Civil Procedure 12(b)(1) and (6). ECF No. 19. In September 2024, the court granted the motion in part and denied it in part. ECF No. 25. Specifically, the court dismissed Count II as time-barred but concluded that Mr. Whetstone had adequately stated a claim with respect to Counts I and III. Id. at 10-20.

Defendants subsequently filed an answer, ECF No. 27, and the parties commenced discovery, see ECF No. 31. In November 2024, the court referred the case to Magistrate Judge G. Michael Harvey for mediation. Nov. 21, 2024 Minute Order. Mr. Whetstone filed a motion for leave to file a second amended complaint to expand the time period for the putative class, see ECF Nos. 33, 34, and the court stayed the case pending the completion of mediation, see Jan. 23, 2025 Minute Order. On February 19, 2025, the parties engaged in mediation before Magistrate Judge Harvey. See ECF No. 40, at 1. The parties continued negotiating after the mediation, and

in May 2025, they reached a “settlement-in-principle” of the case on a class-wide basis and indicated their intent to file a motion for preliminary approval of the settlement. Id. The parties finalized their settlement over the following year. See ECF Nos. 41, 43 to 48. In April 2026, Mr. Whetstone filed an unopposed motion for leave to file a second amended complaint, preliminary class certification, preliminary approval of the parties’ proposed Settlement Agreement, and approval of the form and method of class notice. ECF Nos. 49, 50 (errata). The court accordingly lifted the stay in this matter. May 5, 2026 Minute Order.

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