Board of Trustees of the Pacific Coast Roofers Pension Plan v. Petersen-Dean, Inc.

I. Background

1 A. Factual Background1 2 The Pacific Coast Roofers Pension Plan is an employee benefit plan and 3 multiemployer plan as defined under ERISA. See Dkt. No. 54 (“Sargent Decl.”) ¶ 2. That 4 plan is administered by plaintiff Board of Trustees. Id. ¶ 3. Petersen-Dean, Inc. and 5 various other related employers were signatories to various collective bargaining 6 agreements that required them to make benefit contributions to the Plan. Id. ¶ 5. 7 By March 2017, Petersen-Dean ceased to have an obligation to contribute to the 8 Plan. Id. ¶ 6. Pursuant to ERISA § 4203, 29 U.S.C. § 1383, the Plan’s third-party 9 administrator determined that Petersen-Dean had completely withdrawn from the Plan, 10 making Petersen-Dean liable to the Plan for withdrawal liability. Id. The Plan’s actuary 11 then calculated Petersen-Dean’s withdrawal liability, based on Petersen-Dean’s partial 12 withdrawals in 2014, 2015, and 2016, and a complete withdrawal in 2017. Id. ¶ 7. Under 13 the Plan’s assessment of Petersen-Dean’s withdrawal liability, Petersen-Dean was required 14 to make a lump sum payment totaling $5,344,325. Id., Ex. A. 15 On July 17, 2017, the Plan’s third-party…