Gciu-Employer Ret. Fund & Bd. of Trs. of the Gciu Emp'r Ret. Fund v. Quad/Graphics, Inc.

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…