EDMOND E. CHANG, District Judge.
NOW COME the Plaintiffs, by and through their attorneys, and, in their Motion for Default Judgment in Sum Certain, state as follows:
1. Plaintiffs brought their Complaint against Defendant on October 31, 2018 seeking an order compelling Defendant to undergo an ERISA fringe benefit contribution audit for the period from April 2018 through the present.
2. Plaintiffs served Defendant with the Complaint and summons on November 7, 2018. But, Defendant has not appeared, nor answered or otherwise pled to the Complaint.
3. With the assistance of an audit order from this Court, Plaintiffs completed their audit.
4. Plaintiffs' auditor's review of Defendant's books and records revealed the following arrearages due to the Funds: $116,069.85 in contributions, $17,410.47 in liquidated damages, and $1,522.50 in audit costs. See Ex. A.
5. Defendant challenged the inclusion of certain individuals on the audit, contending they were not bargaining unit members and performed no bargaining unit work.
6. Plaintiffs accepted Defendant's challenges in their entirety and instructed the auditor to revise the audit report to correspond with the accepted challenges.
7. The revised audit report still revealed arrearages of $109,397.58 in contributions, $16,409.63 in liquidated damages, and $1,522.50 in audit costs. See Ex. B.
8. Plaintiffs have incurred $14,145.00 in attorney's fees in this matter. See Ex. C.
Richard J. Wolf, subject to the laws of perjury and pursuant to 28 U.S.C. §1746, states as follows:
1. I am the owner and president of Richard J. Wolf & Company, Inc. The Plaintiff Funds' employ my firm to perform employer payroll and records compliance reviews, frequently referred to as wage and/or fringe benefit contribution audits. We have performed hundreds of audits for Plaintiffs.
2. In the course of an audit, we review the signatory employer's individual payroll records and journals, time logs and time cards, check registers, tax records, bank statements, and union contribution reports to determine if the employer complied with its wage and contribution obligations.
3. Richard J. Wolf & Company audited the books and records of Luxe Glass & Mirror, LLC for the period from April 1, 2018 through December 31, 2018. Luxe challenged some of our initial audit findings, and we received instruction from the Trustees to remove the challenged findings.
4. Our post-challenge, revised fringe benefit contributions audit revealed the following arrearages to the Plaintiff Funds: $109,397.58 in contributions, $16,409.63 in liquidated damages, and $1,522.50 in audit costs, for a total of $127,329.71 due.
5. A copy of the revised audit report detailing our findings is attached to my Declaration.
We have performed a revised 5/7/19 by-job fringe benefit contribution compliance audit of Luxe Glass and Mirror LLC, for the period from April 1, 2018 through December 31, 2018. The audit encompassed the comparison of individual earnings records to certain payroll tax and fund reports and a review of the general disbursement records.
The comparison and review indicate that the employer has not complied with its fringe benefit contribution requirements and owes the following amounts:
In addition, the employer could not provide proof of a current wage and fringe benefit bond.
Andrew S. Pigott, subject to the laws of perjury and pursuant to 28 U.S.C. §1746, states as follows:
1. I am an associate at Arnold & Kadjan, and one of Plaintiffs' attorneys.
2. Arnold & Kadjan's hourly rate for Plaintiffs is $300.00. This rate is reasonable as demonstrated by Plaintiffs regular payment of our fees based on this rate.
3. All told, myself and my colleagues spent 47.15 hours in pursuit of the ERISA contributions at issue in this suit.
4. Arnold & Kadjan's total billing in this matter is $14,145.00.
I declare under penalty of perjury that the foregoing is true and correct.