FTB LIMITED LIABILITY CORPORATION TAX REFUND CASES

Frequently Asked Questions

1. BASIC INFORMATION

1. Why did I get a notice?

   The FTB’s records show that the LLC listed above filed a claim for refund of the LLC Fee pursuant to Rev. & Tax. Code § 17942 (“LLC Fee” or “Levy”) or its predecessor Rev. & Tax. Code § 23092, for at least one of the tax years between 1994 and 2006. The Court allowed, or “certified,” a class action lawsuit related to the collection of the LLC Fee. The case is pending in the Superior Court, City and County of San Francisco, and is entitled FTB Limited Liability Corporation Tax Refund Cases, Judicial Council Coordination Proceeding No. 4742.

   The Court directed that the notice be sent to you because you may be a member of the Class, and Class Members have a right to know about the lawsuit, the Proposed Settlement, and what your options are, before the Court decides whether to approve the Proposed Settlement. The terms of the Proposed Settlement are described in FAQ 7, below. This package explains the lawsuit, the Proposed Settlement, your legal rights, the deadlines to exercise your rights, what benefits are available, who is eligible for them, and how those benefits will be provided.

2. What is this lawsuit about?

   This lawsuit addresses the annual LLC Fee that California collected prior to 2007 under former Rev. & Tax. Code § 17942. Under that statute, LLCs had to pay an annual fee based on their worldwide total income, regardless of whether some or all of that income was derived from activities outside of California. Courts have held that this statute was unconstitutional as applied to LLCs whose income was partially or wholly derived from activities outside of California. The Class Members of this lawsuit include LLCs whose income was derived from within California, or within and without California, or solely without California, that paid the LLC Fee and have filed timely claims for a tax refund of the LLC Fee. The lawsuit seeks refunds to the Class Members on grounds that the LLC Fee was unlawfully collected. FTB denies this. The Court has not decided whether the Plaintiffs or the FTB are correct.

   The Court scheduled the case for trial to begin on April 4, 2022. The Parties executed the proposed Settlement Agreement on February 4, 2022, an Addendum on March 11, 2022, and a Second Addendum on March 28, 2022.

3. Why is this a class action?

   In a class action, one or more individuals (called “Class Representatives”) sue on behalf of all individuals who have similar claims. The individuals who have claims are the “Class” or “Class Members.” The Class Representatives in this case are the Plaintiffs Bakersfield Mall, LLC and CA-Centerside II, LLC. Typically, the Court resolves the common issues for all members of the Class. Class actions are frequently brought when many individuals have been affected in the same or similar ways and litigating each claim individually would be impractical.

4. Why is there a Proposed Settlement?

   The claims in this case involve taxes collected approximately 15 to 20 years ago or more, and the case has been pending in the courts since 2007. In the interest of avoiding further delays, and to avoid the risks of a trial and an appeal to determine issues relating to both liability and appropriate remedies, the Parties believe that settlement is in the best interest of Class Members. By agreeing to a Proposed Settlement, eligible Class Members will receive payments more quickly than if the case had gone to trial. If the case had gone to trial, a court could have determined that no Class Members were entitled to any payment.

5. WHO IS IN THE PROPOSED SETTLEMENT

5. Am I part of this Class?

   If you receive a notice by mail, it is because the FTB’s records indicate that you may be part of the Class. The Superior Court defined the Class as:

   All LLCs that have derived their income from business operations solely within California, or within and without California, or solely without California, that have paid the Levy and filed timely claims for a tax refund of the Levy, that have had their claim for a refund deemed denied or denied and whose period for filings a lawsuit under Rev. & Tax. Code § 19382 remained open as of the filing of either the Bakersfield Complaint on April 25, 2007 or the Centerside Complaint on February 4, 2010.

   Excluded from the Class are any LLCs who timely and properly opted out of the Class either following notice ordered by the Court and mailed on or about April 30, 2020, and on or about October 15, 2021, or in accordance with any provision of the Settlement Agreement; any LLCs which filed claims for refund but did not pay the LLC fee; and Ventas Finance I, LLC but only for the years 2001, 2002 and 2003 as its refund claims for those years were fully litigated before the California Courts, and paid.

6. Do I need to do anything to join the case and share in the Proposed Settlement?

   You do not need to take any action to join the case. If the Proposed Settlement is approved by the Court, and you are a member of the Class, you will be entitled to receive any benefits described in the notice for which you are eligible. However, to be eligible to receive any benefits, you must fill out and return a Claim Form by August 19, 2022.

7. THE PROPOSED SETTLEMENT BENEFITS

7. What does the Proposed Settlement provide?

   The Proposed Settlement makes Class Members who submit a claim by August 19, 2022 and meet the requirements explained below eligible to receive payments.

   If the Court approves the Proposed Settlement, in exchange for Class Members’ release of the Released Claims, a $22 million Gross Settlement Fund will be established. Plaintiffs will ask the Court to approve the use of these funds to pay the attorneys’ fees not to exceed 30% ($6.6 million), litigation expenses (not to exceed $140,000), administration costs (estimated to be $250,000), and service awards to the named Class Representatives (requested to be a total of $10,000). Any of the foregoing payments that the Court approves will be taken out of the Gross Settlement Fund. It is estimated that the remaining funds, known as the “Net Settlement Fund,” will be at least $15 million and will be distributed to Class Members who submit valid claims.

   The Proposed Settlement is intended to compensate Class Members who suffered a constitutional harm, in that they were required to pay the LLC Fee based on income that was derived from activities outside of California. The FTB has held the LLC Fees paid by the Class Members generally for 15 years or more, and many Class Members do not have records proving the location of their income-generating activities. One purpose of the Proposed Settlement is to set up a claims process that will facilitate identifying Class Members that are entitled to a refund. While Class Members who can support their claims with documentation will receive a higher payment per claim than those who cannot, documentation will not be required to be eligible for a refund (except for Class Members whose claims are based on being part of a unitary group).

   All Class Members who submit a Valid Claim will be entitled to payment. A “Valid Claim” is generally defined as (i) a complete, executed Claim Form; (ii) submitted by the claim deadline of August 19 2022; (iii) where the Class Member paid the LLC Fee; and (iv) where the Claim Form establishes that the Class Member experienced a constitutional injury. A constitutional injury is established if the LLC paid a greater LLC Fee than the LLC Fee that was constitutionally permissible (the “Apportioned LLC Fee”). The Apportioned LLC Fee is the LLC Fee computed based on the LLC’s California Source Income, i.e., its total income multiplied by its percentage of income derived from activities in California. Where the LLC Fee actually paid is higher than the Apportioned LLC Fee, the LLC suffered a constitutional injury. Claim Forms demonstrating such injury will generally be deemed valid and will entitle the LLC to payment. However, where Class Members base their claim on being part of a unitary group, their claims will be deemed valid only if supported by documentation.

   Claims by Class Members that had income derived entirely from activities in California are deemed invalid and not entitled to any payment. Further, claims by LLCs that did not pay the LLC Fee in the first place are also not entitled to any payment.

8. How is my share of the Proposed Settlement calculated?

   The only Class Members eligible to receive a cash payment are those who submit Valid Claims, as defined above. A Class Member who submits a Claim Form is called a “Claimant.”

   To calculate the payment for a given claim, the following procedure will be followed.

   First, Claim Forms will be initially reviewed by the Settlement Administrator. Claim Forms will not be considered if they are not signed under penalty of perjury, if they are not submitted by the claim deadline, or if the Claimant did not actually pay the LLC Fee in the first place.

   Second, to deter fraud, a certain number of Claim Forms will be reviewed and verified by the FTB to ensure that the information on the forms matches FTB’s records. Claim Forms that appear to contain deliberately misleading or false information may be disregarded or referred to the appropriate authorities for potential prosecution. Where the Claim Form appears to contain misleading or false information, the Claimant will be given an opportunity to provide evidence supporting the data on their Claim Form.

   Third, Claim Forms will then be classified into one of four categories:

   1. those who attest that some or all of the LLC’s total income was derived from activities outside California and corroborate this claim with one of the documents listed on the Claim Form establishing the total income and percentage of income derived from within and without California. These claims are called “Northwest/Ventas Claims with Documentation”;
   2. those who attest that some or all of the LLC’s total income was derived from activities outside California but do not submit any of the documents listed on by the Claim Form to establish the total income or the percentage of income derived from within California. These claims are called “Northwest/Ventas Claim without Documentation”;
   3. those who attest that some or all of the LLC’s total income was included in a combined unitary tax return of a California taxpayer and for that reason, some or all of their total income was derived from activities outside California, and corroborate this claim with one of the documents listed on the Claim Form establishing the total income and the percentage of income derived from activities within California. These claims are called “Unitary Claim with Documentation”; or
   4. (4) those who do not attest that some or all of the LLC’s total income was derived from activities outside California. These claims are called “California Only.” If some or all of an LLC’s income is derived from activities outside of California based on being included in a combined unitary tax return of a California taxpayer, but the LLC does not submit any of the documents listed on the Claim Form, the Claim Form will be deemed California Only. In addition, Class Members that do not submit a Claim Form, submit incomplete Claim Forms, or do not sign their Claim Forms will also be put in this category.

   Fourth, Claim Forms placed in the first three categories will be evaluated to determine if they establish constitutional injuries. As explained above in FAQ 7, a constitutional injury is established if the LLC paid a greater LLC Fee than was constitutionally permissible. This is determined by comparing the LLC Fee actually paid with the LLC Fee that California could permissibly collect based on the LLC’s California Source Income (the Apportioned LLC Fee). A Claim Form that satisfies all of the requirements set forth above, including the existence of a constitutional injury, will be identified as a Valid Claim.

   Fifth, once the Valid Claims are identified, the Settlement Administrator will determine the amount of payment due for each such claim. For Valid Claims that are supported by documentation (that is, those classified as Valid Northwest/Ventas Claims with Documentation or Unitary Claims with Documentation), there will be an individualized calculation of the claim’s tentative value, measured by the difference between the LLC Fee actually paid and the Apportioned LLC Fee that should have been paid. For Valid Claims that are not supported by documentation (that is, Northwest/Ventas Claims without Documentation), there will not be an individualized calculation; instead, the claim will be tentatively valued using the average of the tentative value of all of the Valid Claims with documentation.

   The tentative values for all Valid Claims will then be adjusted depending on the claim’s type. Claims classified as Northwest/Ventas Claims with Documentation will be valued at 100%, Northwest/Ventas Claims without Documentation will be valued at 25%, and Unitary Claims with Documentation will be valued at 50%. After adjusting the claim values, the Valid Claims will be paid on a pro-rata basis out of the Net Settlement Fund.

   Payments will generally be capped at the amount the Class Member actually paid plus 100% interest. However, for claims classified as Unitary with Documentation, payment shall be capped at 100% of the amount of the LLC Fee actually paid by the Class Member (representing 50% of the amount of the LLC Fee actually paid plus interest in an equal amount). Further, if a Claimant has received a partial refund from FTB, the maximum payment shall not exceed the remaining non-refunded LLC Fee after credit is made for the partial refund it has received from FTB (plus an equal amount of interest).

   If you have questions about how your payment will be calculated, please call the Settlement Administrator at 1-888-874-5887.

9. How will FTB determine if a Claim Form has deliberately false information?

   The claims process is designed to ensure that all Class Members with Valid Claims receive a payment even if they no longer have supporting documentation, while at the same time deterring fraud. One means for deterring fraud is that FTB will perform a review of certain randomly selected Claim Forms.

   FTB will review and verify the following data in the Claim Form: (1) The amount of the LLC Fee paid, if any (California Form 568, line 2); (2) the LLC’s total income (California Form 568, line 1); (3) the LLC’s California Secretary of State file number (California Form 568, line D); (4) the date the LLC started business in California (see California Form 568, line E); and (5) the name and California corporation number of the key corporation on the Schedule R of the combined unitary return in which the LLC asserts its income was reported, if any.

   If the FTB discovers a Claim Form on which any of the foregoing information is materially different than the information in FTB’s records, the Claimant will be given an opportunity to provide documentation supporting their claim. If the Claimant cannot substantiate the information in the Claim Form, the Claim Form will be removed and treated as if no Claim Form had been submitted and may be referred to the appropriate authorities for potential prosecution. With respect to the numerical data that FTB will review (the amount of LLC Fee paid and the LLC’s total income), a “material difference” from the data in FTB’s records is defined as follows: when the numerical data is supported by documentation submitted with the Claim Form, a material difference is more than 15%; when the numerical data is not supported by documentation submitted with the Claim Form, a material difference is more than 25%.

10. Special instructions for Class Members with Unitary Claims.

    When an LLC asserts on a Claim Form that it was included as part of a combined unitary tax return, it will be classified as making a Unitary Claim. As noted above, the LLC must corroborate its claim with one of the documents listed on the Claim Form establishing the total income and the percentage of income derived from activities within California. Further, any LLC that indicates it was part of a unitary group must answer consistently on all other Claim Forms that it submits for other years; additionally, all other LLCs included in the same California unitary tax return also must assert on their Claim Forms that they are part of a unitary group; failure to adhere to this will result in all claims being denied for all entities that are part of the unitary group. If the LLC’s total income was included in more than one combined unitary return, the LLC must identify on the Claim Form only the combined unitary return on which greater than 50% of the LLC’s total income was included, or if none, then the combined unitary return on which the greatest percentage of the LLC’s total income was included.

11. How do I submit a Claim Form and what is the deadline?

    You have two options for submitting a Claim Form:

    1. Online: You can submit a Claim Form online.
    2. By mail: You can print and fill out the Claim Form and then mail it (with postage) to: FTB LLC Tax Settlement Administrator, 1650 Arch Street, Suite 2210, Philadelphia, PA 19103

    You must follow the instructions and provide all of the required information on the Claim Form. Your claim will be rejected if your Claim Form is incomplete or unsigned.

    Online Claim Forms must be submitted by August 19, 2022. Claim Forms submitted by mail must be postmarked by August 19, 2022. If your online Claim Form is not submitted by August 19, 2022 or your mailed Claim Form is not postmarked by August 19, 2022, then your claim will be rejected.

12. How will Settlement Funds be distributed to Class Members?

    Checks for Valid Claims are to be mailed 90 days after the Proposed Settlement becomes “effective.” The Proposed Settlement becomes effective if the Court issues a final judgment granting final approval of the Proposed Settlement and there are no pending relevant appeals of the Court’s judgment. Checks will be sent via First Class U.S. Mail to the mailing address indicated in each Claimant’s Claim Form. Checks to Claimants shall be valid for a period of one hundred and twenty (120) days from the date appearing on the payment check. For any payment check that is returned undeliverable with forwarding address information, the Settlement Administrator shall re-mail the check to the provided address. For payment checks that are returned as undeliverable without forwarding address information, the Settlement Administrator will perform skip tracing to try to identify a valid mailing address and remail the check to that address. Class Members may also, at any time before expiration of the one hundred twenty (120) day period of the check’s validity, inform the Settlement Administrator in writing (via U.S. mail or email) of their updated address; if the Settlement Administrator has not yet mailed the payment check, it will use the updated address provided by the Class Member; if the Settlement Administrator has mailed the payment check and it has been returned, the Settlement Administrator will use the updated address to re-mail the returned check. When a payment check is returned as undeliverable and the Settlement Administrator cannot identify an alternate address and the Class Member does not provide one, the payment check shall be cancelled.

13. How will residual Settlement Funds be used?

    If payment checks are returned undeliverable or have not been cashed one hundred and twenty (120) days after the date appearing on the payment check, the funds will escheat back to the Settlement Fund. To the extent there is any money remaining in the Settlement Fund after distribution to the Valid Claimants and payment of administrative costs, attorneys’ fees, litigation expenses, and service awards, the Parties shall jointly move the Court for redistribution of the remainder to the Class Members with Valid Claims, while ensuring that sufficient funds are withheld to cover the additional administrative costs.

14. What if the LLC is terminated or cancelled?

    Given the age of the claims, some LLCs in the Class will have been terminated or cancelled during the pendency of the case. Those LLCs are still eligible to submit a Claim Form.

15. Can I submit more than one Claim Form?

    No. Each LLC should submit only one Claim Form. However, you can use the Claim Form to file a claim for one year or more than one year. If your claim covers more than one year, you need to fill out one separate copy of PART 2 of the Claim Form (which is Page 2 of the Claim Form) for each year. Photocopy PART 2 of the Claim Form or print out extra copies from the Settlement Website. For example, if your claim covers three years, you should submit three pages of PART 2 of the Claim Form, one for each year of your claim. You only need to fill out the other parts of the Claim Form once.

    The Claim Form is prepopulated with the Tax Year(s) that FTB’s records show you paid the LLC Fee and filed a claim for refund. If you want to file a claim for a different Tax Year(s) or a different LLC, you must submit proof of the LLC’s timely amended return or claim for refund for that tax year AND proof that the LLC paid the LLC Fee for that year. Otherwise, your claim for the different Tax Year(s) or different LLC will be denied. Note: You can only submit claims for tax years 1994-2006.

16. When will the Proposed Settlement be approved?

    The Court will hold a hearing on November 15, 2022 at 10:00 a.m. to decide whether to approve the Proposed Settlement. If the Court approves the Proposed Settlement, there may be appeals. If appeals are filed, it is uncertain how long it will take to resolve them. The pleadings and other records in the consolidated lawsuit may be examined online on the website for the City and County of San Francisco Superior Court, at https://www.sfsuperiorcourt.org/. After arriving at the website, click on “Online Services,” then “Case Query.” Then enter CJC-12-004742 as the case number for documents related to the combined lawsuit, and click “SEARCH.” Images of every document may be viewed free of charge.

17. What am I giving up if I stay in the case?

    Unless you exclude yourself from the Class, you will agree to give up or “release” all of your claims against FTB relating to any entitlement to a refund of the LLC Fee. This means that you will not be able to sue, continue to sue, or be part of any other lawsuit against FTB based on the facts and legal theories involved in this case. The Released Claims are detailed in the Settlement Agreement. If you stay in the case, you will release your claims against FTB regardless of whether you submit a Claim Form for Proposed Settlement benefits. It also means that the Court’s orders will apply to you and legally bind you.

18. What happens if I do nothing at all?

    If you do nothing, you will remain a member of the Class and be bound by the Proposed Settlement. However, if you had been entitled to share in the Proposed Settlement proceeds, but did not submit a Claim Form, you will not get a payment.

19. EXCLUDING YOURSELF FROM THE PROPOSED SETTLEMENT

19. Can I exclude myself from the Proposed Settlement?

    Yes, you can exclude yourself (or “opt out”) from the Class. To do so, by the deadline below, you must email or mail a written statement to the Settlement Administrator saying that you want to be excluded from the lawsuit. Your request must include: (a) The name of this lawsuit: FTB Limited Liability Corporation Tax Refund Cases; (b) The name and address of the LLC asking to be excluded; (c) The name and address of any person claiming to be legally entitled to submit an exclusion request on the LLC’s behalf and the basis for such entitlement; (d) A statement that you want the LLC to be excluded from the Class; (e) and your or your authorized representative’s (such as your attorney’s) signature.

    A representative who actually represents multiple Class Members may submit a single exclusion request naming all such Class Members, but a representative who actually represents only one Class Member may not submit a blanket request for exclusion on behalf of a class of similarly situated Class Members.

    You cannot exclude yourself by phone. Your exclusion request must be emailed or postmarked on or before August 19, 2022. Send your exclusion request by email to: info@FTBLLCTaxSettlement.com, or by U.S. Mail to:

    FTB LLC Tax Settlement Administrator
    Attn: Exclusion Request
    P.O Box 58220
    Philadelphia, PA 19102

20. OBJECTING TO THE PROPOSED SETTLEMENT

20. What does it mean to object?

    Objecting is simply telling the Court that you do not like something about the Proposed Settlement. It will not affect your right to receive benefits under the Proposed Settlement if the Proposed Settlement is approved.

21. How do I object to the Proposed Settlement?

    You can object to the Proposed Settlement if you dislike any part of it. You also can object to Class Counsel’s application for fees and expenses. You can give reasons why you think the Court should not approve the Proposed Settlement or Class Counsel’s application for fees.

    You may object, personally or through an attorney at your own expense, to the Proposed Settlement by submitting your objection in writing via email or mail to the Settlement Administrator no later than August 19, 2022. You may appear, but are not required to appear, at the Final Approval Hearing, where your objection will be heard and considered by the Court. Your objection must briefly indicate in writing the nature of your objection. If you do not comply with this procedure, you may not be entitled to be heard at the hearing.

    If you object, you will still be deemed a Class Member and will receive the benefits of the Proposed Settlement if it is approved by the Court.

    Any objection must be made in writing and include the following information:

    1. The name of this case, which is “FTB Limited Liability Corporation Tax Refund Cases”;
    2. The name and address of the LLC making the objection;
    3. The name and address of any person claiming to be legally entitled to submit an objection request on the LLC’s behalf and the basis for such entitlement;
    4. All grounds for the objection;
    5. Whether you are represented by counsel and, if so, the identity of such counsel;
    6. Your signature or your attorney’s or representative’s signature.

    Do not send your written objection to the Court. Instead, the objection should be copied to Class Counsel and Counsel for FTB and sent to the Settlement Administrator at the following:

    Claims Administrator:
    FTB LLC Tax Settlement Administrator
    Attn: Objection
    P.O. Box 58220
    Philadelphia, PA 19102

    Class Counsel:
    Amy Silverstein
    Silverstein & Pomerantz LLP
    12 Gough Street, 2nd Floor
    San Francisco, CA 94103
    Tel: (415) 593-3502
    Kathleen V. Fisher
    Rodney J. Jacob
    Alex M. Freeman
    Calvo Fisher & Jacob LLP
    505 Montgomery Street, Suite 1056
    San Francisco, CA 94111
    Tel: (415) 374‐8370

    FTB’s Counsel:
    Laura E. Robbins
    Deputy Attorney General
    California Department of Justice
    300 S. Spring Street, Suite 1702
    Los Angeles, CA 90013
    Office (213) 269-6254
    Fax (916) 731-2144

    To be considered, your objection must be emailed or postmarked no later than August 19, 2022.

    If you do not send a timely or complete objection, you will waive all objections to the Proposed Settlement and you will not be allowed to object to the Proposed Settlement at the Final Approval Hearing.

22. THE COURT’S FINAL APPROVAL HEARING

22. When and where will the Court decide whether to approve the Proposed Settlement?

    The Court will conduct a “Final Approval Hearing” or “Fairness Hearing” on November 15, 2022 at 10:00 a.m. in Department 306 of the Superior Court of California, located at 400 McAllister St., San Francisco, CA 94102. At that hearing, the Court will determine whether the Proposed Settlement should be finally approved. The Court also will be asked to approve Class Counsel’s request for attorneys’ fees up to $6.6 million, litigation expenses up to $140,000, administrative costs of up to $250,000, and service awards of $5,000 to each of the two named Class Representatives. The hearing may be continued without further notice to Class Members.

23. Do I have to go to the Final Approval Hearing?

    No. Class Counsel will answer questions the Court may have. You are, however, welcome to come at your own expense. Even if you send an objection, you do not have to go to Court to talk about it. As long as your objection is postmarked by August 19, 2022, the Court will consider it. You also have the right to retain a lawyer at your own expense to represent you at the hearing.

24. May I speak at the Final Approval Hearing?

    If you are a Class Member and have submitted an objection to the Proposed Settlement, you or your personal counsel may ask the Court for permission to speak at the Final Approval Hearing.

25. THE LAWYERS IN THE CASE

25. Do I have a lawyer in this case?

    The Court decided that (1) Silverstein & Pomerantz LLP and (2) Calvo Fisher & Jacob LLP represent all Class Members. Together these law firms are called “Class Counsel.” They are experienced in handling similar cases. More information about these law firms, their practices, and their lawyers’ experience is available at www.sptaxlaw.com and www.calvofisher.com.

26. Should I get my own lawyer?

    You do not need to hire your own lawyer. Class Counsel are working on your behalf. You can ask your own lawyer to appear in Court for you if you want to be represented by someone other than Class Counsel, but you will need to make your own financial arrangements with your own lawyer.

27. How will the lawyers be paid?

    Class Counsel have worked on this case since 2007 to the present and have not been paid for their work to date. Class Counsel will ask the Court to approve payment of attorneys’ fees in the amount of no more than 30% of the Gross Settlement Fund, or $6.6 million, and litigation costs in an amount of no more than $140,000.

    Class Counsel will also ask the Court to award to each of the Class Representatives a service award not to exceed $5,000. This service award is to compensate the Class Representatives for their commitment and effort on behalf of the Class Members in the lawsuit. Any service awards approved by the Court will be paid out of the Gross Settlement Fund.

    Class Counsel’s application for attorneys’ fees, expenses, and service awards will be available on the City and County of San Francisco Superior Court website, at https://www.sfsuperiorcourt.org/. Instructions for using this website and locating information regarding this case can be found in FAQ 28 below. This information will also be available on this website once the application is filed.

28. MORE INFORMATION

28. What if I need more information?

    The foregoing is only a summary of the lawsuit. The pleadings and other records in the consolidated lawsuit and the Bakersfield Mall, LLC lawsuit may be examined online on the website for the City and County of San Francisco Superior Court, at https://www.sfsuperiorcourt.org/. After arriving at the website, click on “Online Services,” then “Case Query.” Then enter CJC-12-004742 or CGC-07-462728 as the case number for documents related to the combined lawsuit or Bakersfield Mall, LLC lawsuit, respectively, and click “SEARCH.” Images of every document filed in such case may be viewed free of charge. Additional information related to the CA-Centerside II, LLC lawsuit can be found on the website for the County of Fresno, at http://www.fresno.courts.ca.gov. After arriving at the website, click on “Case Information,” then “Access Case Information” and then “Smart Search.” Then enter 10CECG00434, click on “Submit,” then “10CECG00434.”

    If you have any questions, please call the Settlement Administrator at 1-888-874-5887, toll free. You may also contact Class Counsel for free to ask about the Proposed Settlement.

    PLEASE DO NOT CONTACT THE CLERK OF THE COURT OR THE JUDGE WITH INQUIRIES ABOUT THE PROPOSED SETTLEMENT