Between 1973 and 1986, plaintiffs Daniel Farris, Jared Andresen, Yeghia Bekiarian and John Duffy were hired as sales representatives by a company that was ultimately purchased by International Paper Inc. In 1973, Bekiarian was hired by Crockett Containers. Andresen was then hired by Crockett in or around 1977, Farris was hired in approximately 1983, and Duffy was hired in or around 1986. Bekiarian held several positions throughout his employment with Crockett and Temple-Inland, which purchased Crockett in around 1990. Farris, Andresen and Duffy also remained employed after the company was sold to Temple-Inland. Bekiarian was later named President and Chief Operating Officer in 1995. Temple-Inland then sold the company to International Paper in February 2012. Approximately three months after Farris became employed with International Paper, he resigned. Andresen then resigned from International Paper on June 15, 2012, and Bekiarian and Duffy both resigned on Nov. 30, 2012. Farris, Andresen, Bekiarian and Duffy claimed they were owed unpaid wages for the hours they accrued and for unused vacation time. Farris sued International Paper Inc. (which was initially erroneously sued as “International Paper Co.”). Andresen, Bekiarian and Duffy brought a separate suit against International Paper, and the matters were ultimately joined for trial. Farris, Andresen, Bekiarian and Duffy alleged that International Paper (as well as Crockett and Temple-Inland) failed to pay vested unused vacation wages upon termination, in violation of California Labor Code § 227.31; failed to pay wages and waiting time penalties pursuant to Labor Code §§ 202-03; and failed to pay wages in violation of Labor Code §§ 201-204, 206.5, 218.5, 218.6, 226, 510, 512, 1194, and 1194.2. They also alleged that International Paper violated the Unfair Competition Law, California Business and Professions Code §§ 17200, et seq., and violated the record-keeping provisions set forth in Labor Code § 226. In addition, Andresen alleged that International Paper’s actions constituted a breach of contract and promissory estoppel. Plaintiffs’ counsel contended that Farris, Andresen, Bekiarian and Duffy were entitled to thousands of hours of purported accrued, but unused, vacation time, spanning the more than 28 years that they worked for Crockett, Temple-Inland and International Paper. Counsel argued that that International Paper’s actions constituted violations of the Labor Code, primarily asserting that Farris, Andresen, Bekiarian and Duffy were entitled to reimbursement for a decade’s worth of unused vacation time. Additionally, plaintiff’s counsel argued that Andresen should have been paid a severance and that Duffy should be paid for commissions earned. Defense counsel denied that any of the plaintiffs were entitled to reimbursement for unused vacation time. Counsel argued that International Paper’s liability for accrued vacation pay was limited to the three-month period during which it employed Farris, Andresen, Bekiarian and Duffy and that International Paper could not be held liable for vacation pay accrued while the plaintiffs were employed by Crockett or Temple-Inland because the plaintiffs did not consent to a transfer of those benefits from Crockett to Temple-Inland, or from Temple-Inland to International Paper. Counsel further argued that the plaintiffs’ claims for any vacation pay accrued prior to Feb. 13, 2009, are barred by the four-year statute of limitations applicable to such claims., Farris, Andresen, Bekiarian and Duffy sought recovery of damages for the allegedly unpaid wages, including allegedly accrued, but unused, vacation time. They also sought recovery for penalties. In addition to their other claims, Andresen alleged that International Paper owed him approximately $22,000 in outstanding commissions as of the time he resigned and Duffy alleged that International Paper owed him approximately $8,000 in outstanding commissions at the time he resigned.