I. INTRODUCTION

On September 27 and 28, 2017, the Court held a bench trial on a bifurcated issue in this ERISA action. (ECF Nos. 139, 140.) Plaintiffs (collectively "ERF") filed this lawsuit alleging that Defendant ("Quad") failed to make required pension contributions to ERF under various collective bargaining agreements ("CBAs").

ERF and Quad defined the issue at trial as:

(Pretrial Order, ECF No. 120-1.) At the final pretrial conference on September 22, 2017, the Court bifurcated the trial. ( See Min. Order, ECF No. 133.) The first phase addressed whether ERF could support its claim of contribution damages as shown in ERF's Exhibit 81 ("Exhibit 81"). ( Id. ) ERF purports that Exhibit 81 is a summary of contributions Quad owes ERF for vacation entitlements in 2011 under the relevant CBAs at facilities in Dickson, Tennessee ("Dickson"), Fernley, Nevada ("Fernley"), Waukee, Iowa ("Waukee"), and Versailles, Kentucky ("Versailles").

Also pending before the Court are Defendant's Motions in Limine Nos. 3 & 4, which seek to exclude Exhibit 81.

At phase one of the bifurcated bench trial, the parties elicited testimony from:

Following trial, the parties submitted briefing. 1 (ECF Nos. 147, 148.) Having carefully reviewed and considered the evidence and the arguments of counsel as presented at trial and in their written submissions, the Court issues the following findings of fact and conclusions of law pursuant to Federal Rule of Civil Procedure 52(a). To the extent that any finding of fact constitutes a conclusion of law, it is adopted as such, and vice versa.

*1126 II. FINDINGS OF FACT

A. The Parties

B. The Claims

III. CONCLUSIONS OF LAW

22. 29 U.S.C. § 1145 provides:

IV. QUAD'S MOTIONS IN LIMINE NOS. 3 & 4

Prior to the Court's order bifurcating trial in this case, Quad moved in limine to exclude Exhibit 81. (ECF Nos. 115, 116.) Quad argued that because it owed no contributions for 2011 vacation entitlements, Exhibit 81 was irrelevant. Because the Court finds that Quad does not owe contributions to ERF for 2011 vacation entitlements, Exhibit 81 is irrelevant to the issues to be tried. Therefore, the Court GRANTS Quad's Motions in Limine Nos. 3 & 4.

V. CONCLUSION

In light of the Court's findings of fact and conclusions of law, the Court ORDERS the parties to meet and confer and provide the Court with a status report no later than April 2, 2018 , regarding the necessity of any further motion practice or proceedings. Additionally, for the reasons discussed above, the Court GRANTS Quad's Motions in Limine Nos. 3 & 4. (ECF Nos. 115, 116.)

IT IS SO ORDERED.

Quad objects to ERF's post-trial brief on the grounds that it was submitted past the thirty-five day deadline the Court ordered. (ECF No. 149.) The Court agrees that ERF's brief was submitted late, but declines to strike or simply ignore ERF's briefing, as Quad appears to suggest the Court should do.