U.S. District Judge Rita F. Lin entered judgment for Woo on April 14, 2026, following orders issued in January and April 2026. The court determined that Kaiser was liable for the value of Woo’s continued participation in the Kaiser Permanente Employees Pension Plan Supplement from January 1, 2010, through the date of the January 26, 2026, order on cross-motions for judgment.
The judgment requires Defendants to pay $167,808.56, representing the lump sum value of Woo’s additional accrued benefit under the Plan based on credited service from January 1, 2010, through January 26, 2026. This amount is calculated as the greater of Woo’s accrued benefit multiplied by the Plan’s Early Retirement Factor and Immediate Factor, or her accrued benefit multiplied by the Plan’s Deferred Vested Factor, using interest rates available in January 2026.
In addition to the accrued benefit, Kaiser must pay $4,593.74. This sum represents the qualified non-elective contribution and earnings that Kaiser would otherwise be required to make to the Supplemental Retirement Income Plan pursuant to the Internal Revenue Service’s Employee Plans Compliance Resolution System. The contribution covers the period from January 1, 2021, through January 26, 2026, and is calculated as 40% of Woo’s missed deferral opportunity for each affected Plan year.
The judgment constitutes full and complete satisfaction of Woo’s equitable estoppel claim with respect to the Plan and the Supplemental Retirement Income Plan. The court noted that any additional amounts reflecting accrued benefits or QNEC and earnings from January 27, 2026, through the date of entry of the judgment are subject to adjustment.
Payment of the lump sum value of the accrued benefit is due on April 1, 2026. The qualified non-elective contributions and earnings are subject to adjustment through the date of payment based on the Plan’s actual rate of return from January 1, 2021, through February 2026.