MEMORANDUM OPINION
This is an action in which the plaintiff, Tondalaya Evans, alleged claims against her former employer, Books-A-Million, under four federal statutes: ie., the Equal Pay Act of 1963, 29 U.S.C. § 206(d)(1); Title VII of the Civil Rights Act of 1964, 42 U.S.C. § 2000e et seq.; the Family and Medical Leave Act of 1993, 29 U.S.C. § 2601 et seq.; and, the Consolidated Omnibus Budget Reconciliation Act of 1985, 29 U.S.C. § 1161 et seq.
Following consideration of the objections to the Magistrate Judge’s report and recommendation filed by plaintiff,
I. INTRODUCTION
The Consolidated Omnibus Budget Reconciliation Act, generally referred to by the acronym “COBRA,” was enacted by Congress during 1985, but not signed into law by President Reagan until April 1, 1986.
In addition to requiring that the qualified employee be given the option to extend coverage under the employer’s group health or dental insurance plans for at least eighteen months past the date of a “qualifying event,” COBRA also mandates that the employee be given notice of his or her option to do so. See 29 U.S.C. 1166. The employer must notify the health plan administrator within thirty days of the “qualifying event” that triggered the ter
If the former employee is not provided the required notice within the time allowed by statute, he or she is afforded a private right of action. See 29 U.S.C. § 1132(c)(1). Hence, this suit.
II. FINDINGS OF FACT
A. Plaintiffs Employment, Termination, and Insurance Coverage
Plaintiff, Tondalaya Evans, began work at Books-A-Million (“BAM”) in November 1997 as a staff accountant, and; she was promoted to the position of Payroll and Insurance Manager in 2000.
BAM _ offered group health and dental insurance benefits to its employees through Blue Cross/Blue Shield of Alabama.
The relevant managerial structure of BAM during 2007 consisted of the following positions: Vice President of Loss Prevention and Human Resources; Benefits Manager; and Benefits Coordinator.
As Benefits Manager, Ms. Roberts’ primary duty was to supervise the administration of company benefits, including 401k plans, and group medical, life, disability, and dental insurance coverages.
BAM’s process for determining those employees who were due to receive notice of their right to extend group insurance coverages for a period of eighteen months following the termination of their employment with BAM was unwieldy. Kerry Law manually cross-referenced three different lists in order to determine those employees who should be notified of their rights under COBRA. The first list, called the “blue bar report,” was generated by Blue Cross/Blue Shield.
The second list, known as a “termination report,”
The third list, known as the “premium report,”
In any event, once all of those documents — the blue bar report, the termination report, and the premium report— were compiled, it was Kerry Law’s responsibility to manually cross-reference the names listed on each report, determine the BAM employees who should receive a COBRA notice, and then type and mail the notices.
C. BAM’s Nonexistent COBRA Notice to Plaintiff
Sometime after her termination, plaintiff placed a telephone call to Vice President Chad Tice and told him that she had not yet received her COBRA notice (i.e., the paperwork necessary to extend her dental insurance coverage for up to eighteen months).
BAM employees offered contradictory accounts of what happened after plaintiff telephoned Vice President Chad Tice. Tice testified that he went directly to Kerry Law, rather than to Kathryn Roberts, his immediate subordinate, and told Ms. Law that plaintiffs COBRA notice should be mailed as quickly as possible.
In contrast to Vice President Tice’s testimony, Benefits Manager Kathryn Roberts claimed that Tice approached her after plaintiffs telephone call, and instructed her to ensure that plaintiffs COBRA notice was mailed.
For her part, Kerry Law initially testified that it was Kathryn Roberts, and not Vice President Chad Tice, who approached her about plaintiffs COBRA notice.
Plaintiffs uncontroverted testimony established that she never received a COBRA notice from BAM:
Moreover, as this court stated at the conclusion of trial, “there are too many contradictions and evasions and disingenuous answers” from BAM’s employees “to credibly conclude that [the company’s failure to mail plaintiff the notice required by COBRA] was inadvertent.”
Other facts, not directly relevant to the COBRA notice, also shed light on the credibility of BAM and its employees. Vice President Tice’s answers at trial were oftentimes conveniently forgetful or evasive.
The circumstances surrounding plaintiffs bonus are especially suspicious, particularly when contrasted to the situation of Ms. Sandi Meeks, who was BAM’s Director of Finance in 2007.
In sum, the uncontroverted evidence shows that plaintiff never received a COBRA notice from BAM. The overwhelming weight of the evidence clearly demonstrates that BAM’s contention that the failure to mail plaintiff a notice was an “innocent mistake” lacks credibility. The court therefore finds that BAM intentionally withheld plaintiffs COBRA notice.
III. CONCLUSIONS OF LAW
BAM’s pre-trial brief,
A. Statutory Penalty
Having failed to meet its obligation to provide plaintiff notice of her right to con
1. The date on which a penalty begins to run
The parties agree that the penalty period commences on the 45th day after the qualifying event (plaintiffs March 27, 2007 termination): i.e., May 11, 2007.
2. The penalty ending date
At first blush, the parties disagree on the ending date of the penalty period. Plaintiffs post-trial brief observes that courts have used a variety of end dates to calculate the penalty: e.g., the date of the court’s judgment; the eighteen-month period during which COBRA coverage could have continued; the date of the filing of the plaintiffs complaint; or some other significant date, such as the date on which a plaintiff admits that he or she would have discontinued COBRA coverage.
In response, BAM argues that the penalty period should terminate on one of the following dates: the date plaintiff filed suit (November 30, 2007);
a. Plaintiffs argument regarding the penalty end-date
Notably, plaintiffs pre-trial list of damages presented a distinctly different position on the penalty end-date than her post-trial brief. In her pre-trial brief, plaintiff approvingly and extensively quoted from Rodriguez v. International College of Business and Technology, Inc.,
Statutory penalties are generally calculated from the last date on which the plan administrator could have sent notice until the end of the continuation coverage, period. See[,] e.g., Lloynd v. Hanover Foods Corp., 72 F.Supp.2d 469(D.Del.1999).... In the case at bar, the qualifying event occurred on June 18, 2008. From this date [defendant] had forty-four (44) days to notify [plaintiff] of his right to continue coverage under the group health plan. See Gonzalez Villanueva v. Lambert, 339 F.Supp.2d 351 , 358-59 (D.P.R.2004). Therefore, the clock began to tick on August 2, 2Ó03 (the forty-fifth day after the qualifying event) and stopped on December 18, 2004, (eighteen• months after the qualifying event which constitutes the maximum period of the continuation coverage allowed under COBRA ).74
It was only after the conclusion of trial, and after the■ court orally indicated that it would rule in plaintiffs favor, that plaintiff argued that the penalty period terminus should be the date of trial: an end-date that would more than triple the penalty period she originally urged upon the court.
i. Judicial estoppel
The doctrine of judicial estoppel “prevents a party from contradicting previous declarations made during the same or an earlier proceeding if the change in position would adversely affect the proceeding or constitute a fraud on the court.” Black’s Law Dictionary 590-91 (8th ed.2004). The doctrine is an equitable one vested within the court’s discretion, and its purpose is to protect the integrity of the judicial process. New Hampshire v. Maine,
“The seminal case in the Eleventh Circuit on the theory of judicial estoppel is Burnes v. Pemco Aeroplex, Inc.,
Clearly, plaintiff has taken inconsistent positions. Before trial, she argued that “the way to calculate the penalty” was to stop counting at the end of the eighteen-month period during which COBRA coverage could have continued. After trial, she asserted that the penalty ends on the date of trial. Plaintiffs pre- and post-trial filings were submitted under Federal Rule of Civil Procedure Rule 11(b), yet both present their respective, contradictory arguments as controlling. Absent some intervening authority, the two contradictory positions cannot govern the same issue. Plaintiff referenced no such intervening
The timing of plaintiffs inconsistent positions also indicates that her change of position was an effort to game the judicial system, in order to multiply, by a factor of roughly three, the amount of her recovery. It would be one thing if plaintiffs position had changed before trial, or in light of intervening authority. But that is not the situation. Here, plaintiff “deliberately chang[ed] positions according to the exigencies of the moment.” New Hampshire,
b. BAM’s argument regarding the penalty end-date
As previously noted, BAM offered three possible end-dates in order of descending preference: the date plaintiff filed suit (November 30, 2007); the date upon which she obtained comparable dental coverage through her employment with Bruno’s (December 1, 2007); or the conclusion of the eighteen-month period during which COBRA coverage could have been continued (September 27, 2008).
Notably, both parties agree that the eighteen-month period during which COBRA coverage could have continued provides a permissible cut-off date. Nevertheless, the court will address the other two dates proposed by BAM.
BAM relies on Middleton v. The Russell Group, Ltd.,
Additionally, ending the penalty when a plaintiff files suit would be unwise as a policy matter. Such a rule provides would-be plaintiffs with a dilatory motive to withhold a legitimate claim for COBRA notice in order to accrue additional, daily penalties.
Alternatively, BAM urges the court to set the end-date on December 1, 2007, when plaintiff received comparable dental coverage through Bruno’s.
While a defendant may be liable for up to eighteen months following termination, the court finds that the applicable period to which damages may be lawfully assessed in the case at bar is fifteen months — the total of a three month waiting period before [the plaintiff] was accepted into a plan offered by [the subsequent employer] plus the one-year exclusion period for [plaintiffs] pre-existing condition.
Brown,
Whatever the merits of Broum’s analysis in 1995, two subsequent Eleventh Circuit cases have sanctioned the penalty end-date as the conclusion of the eighteen-month period during which COBRA coverage could have continued. In Wright v. Hanna Steel Corp.,
A year later, in Scott v. Suncoast Beverage Sales, Ltd.,
BAM also argues that any penalty imposed after the effective date of comparable insurance coverage obtained through subsequent employment would be a windfall to plaintiff.
3. Conclusions on penalty beginning and ending dates
In summary, the penalty period begins on May 11, 2007: i.e., the forty-fifth day after the qualifying event (plaintiffs termination on March 27, 2007). The penalty period ends on September 27, 2008: i.e., eighteen months after plaintiffs March 27, 2007 termination. There are 506 days between those two dates.
4. The daily penalty amount
The maximum daily penalty for failing to provide a COBRA notice to a qualified employee is specified in 29 C.F.R. § 2575.502c-l as $110 a day. The amount of any penalty up to that daily maximum is committed to the discretion of the district court. See 29 U.S.C. § 1132(c)(1). Plaintiff asks the court to utilize a staggered method of assessing the daily penalty, increasing the penalty amount at various benchmarks in the life of this litigation.
BAM desires a daily penalty between $40 and $55 dollars, and argues that plaintiff did not suffer any prejudice as a result of its failure to provide the notice.
What incriminates BAM in this case, and justifies the imposition of a greater penalty, is not prejudice suffered by plaintiff, but rather BAM’s bad faith and intentional withholding of her COBRA notice. BAM’s own investigations produced no evidence that it had generated and mailed a COBRA notice to plaintiff, even after multiple opportunities to correct its error. BAM’s managerial employees consistently failed to follow up on matters that, by their own admissions at trial, were matters of importance. As discussed in the Part 11(C), supra, the credibility (or lack thereof) of BAM’s employees, as well as the suspicious circumstances surrounding plaintiffs bonus, lead the court to conclude that BAM intentional withheld plaintiffs COBRA notice. The court will impose a daily penalty of $75 in order to appropriately penalize BAM, as well as deter both it and similarly situated entities from similar conduct in the future. Because the penalty period consists of 506 days, BAM will be ordered to pay plaintiff $37,950.
B. Injunctive Relief
Plaintiff devotes one paragraph in her initial post-trial brief to her request for injunctive relief. She asks the court to require BAM to file “a detailed description of its system for providing COBRA notices to qualified beneficiaries for comment by Plaintiff and review by the Court. Of particular concern is the current practice of not sending COBRA notices by certified mail.”
Plaintiff is no longer employed by BAM, however. Therefore, it is unclear why BAM’s COBRA notification would be of any significance to her in the future.
Moreover, this court has not found an endemic problem with BAM’s current (or even former) process. The trial focused on the mechanics of plaintiff’s COBRA notice, and not BAM’s notification process generally. Although BAM’s notification process was labor-intensive and unwieldy, BAM later switched to an electronic system that utilizes Microsoft “Excel” software.
Furthermore, the materials that COBRA requires need only be transmitted to qualified employees by means of methods “reasonably calculated to ensure actual receipt. Material distributed through the mail may be sent by first, second, or third-class mail.” 29 C.F.R. § 2520.104b-1(b)(1) (emphasis supplied). When the emphasized portion of the preceding regulation is combined with the fact that properly addressed mail sent through the U.S. Postal Service is presumed delivered, see Hagner v. United States,
C. Attorneys’ Fees
The court “in its discretion may allow a reasonable attorney’s fee and costs” to either party in an action based upon the COBRA statute. See 29 U.S.C. § 1132(g)(1). Even so, there is no presumption in favor of the imposition of fees and costs. Wright v. Hanna Steel Corp.,
In evaluating the appropriateness of attorneys’ fees, a court must first determine whether the fee claimant can demonstrate “some degree of success on the merits.” Hardt v. Reliance Standard Life Ins. Co.,
With regard to the first factor, this court has already found that BAM exhibited bad faith in refusing to render the COBRA notice. See Parts 11(C) and 111(A)(4), supra.
Second, as a large, national company, BAM will be able to satisfy a fee award against it. BAM has over 1,000 employees.
Third, attorneys’ fees would deter others from acting in bad faith, and with the same disregard for COBRA’s requirements as was exhibited in this action by the three BAM employees identified in Part 11(B), supra. For employers of BAM’s size, the statutory penalty may not alone elicit strict adherence to COBRA’s standards.
The fourth factor does not pertain to this case. Plaintiff requested injunctive relief regarding BAM’s notification process, but her case focused upon BAM’s treatment of her, not relief for others. Moreover, the legal framework surrounding her COBRA claim is relatively straightforward. COBRA required BAM to provide plaintiff with a notice. BAM did not. Therefore, a penalty may be imposed. There has been no “significant legal question” regarding the statutes or regulations at issue.
Finally, the fifth factor (consideration of the merits of the parties’ positions) favors the award of attorneys’ fees, as do the factors when considered in toto.
1. The lodestar calculation
“In calculating a reasonable attorney’s fee award, the court must multiply the number of hours reasonably expended on the litigation by the customary fee charged in the community for similar legal services to reach a sum commonly referred to as the ‘lodestar.’ ” Association of Disabled Americans v. Neptune Designs, Inc.,
However, “[t]he court may then adjust the lodestar to reach a more appropriate attorney’s fee, based on a variety of factors, including the degree of the plaintiffs success in the suit.” Neptune Designs,
Courts also may consider many different factors in assessing the amount of attorneys’ fees, including: (1) the time and labor required; (2) the novelty and difficulty of the questions; (3) the skill required to perform the legal service properly; (4) the preclusion of employment by the attorney due to acceptance of the case; (5) the customary fee; (6) whether the fee is fixed or contingent; (7) time limitations imposed by the client or the circumstances; (8) the amount involved and the results obtained; (9) the experience, reputation, and ability of the attorneys; (10) the undesirability of the case; (11) the nature and length of the professional relationship with the client; and (12) awards in similar cases. Johnson v. Georgia Highway Express, Inc.,
“A reasonable hourly rate is the prevailing market rate in the relevant legal community for similar services by lawyers of reasonably comparable skills, experience, and reputation.” Norman,
The hourly rates requested by plaintiffs attorneys Alicia Haynes and Charles Guerrier are $440 and $400, respectively.
i. Attorney Alicia Haynes
In support of Alicia Haynes’ hourly fee request, plaintiff offers the affidavit of.Ms. Haynes, as well as the declarations of attorneys Larry Mann, Heather Leonard, and Temple Trueblood.
In BAM’s view, these submissions are insufficient to establish the requested rate, as none of them demonstrate that Ms. Haynes “has actually been paid this rate in any case in the Northern District of Alabama.”
BAM attempts to rebut plaintiffs evidence with the declaration of attorney Jay St. Clair. That declaration is dated January 6, 2012, and also refers to an attorney, Kenny Haynes, who, to the court’s knowledge, did not participate in this case.
Plaintiffs evidentiary submissions demonstrate that the hourly rate requested by Ms. Haynes is reasonable, and this court will use a rate of $440 an hour to calculate her fees.
ii. Attorney Charles Guerrier
In support of the $400 an hour rate sought by attorney Charles Guerrier, plaintiff again relies upon the Mann, Leonard, and Trueblood declarations,
Mr. Guerrier has forty years of experience practicing federal employment law in federal court for either non-profit entities or the EEOC.
The rates of attorney Karen Cleveland, paralegal Jenny Smith, and the “other paralegals” (ie., Sarah Powell, Robin Brantley, Mary Dasher, Charlotte Davis, and Elizabeth Gilliam
b. Reasonable hours
Plaintiff submitted the following hours for individuals who provided her with legal services: attorney Alicia Haynes, 152.1 hours; attorney Charles Guerrier, 59.5 hours; attorney Karen Cleveland, 2.1 hours; paralegal Jenny Smith, 107.4 hours; and the “other paralegals,” 9.3 hours.
The court must differentiate hours billed before the court granted partial summary judgment in this case from hours billed after that point. Billing records must provide enough information to permit an assessment of whether the hours billed were reasonable. See Oxford Asset Management., Ltd. v. Jaharis,
A “district court may attempt to identify specific hours that should be eliminated, or it may simply reduce the award to account for limited success.” Hensley,
i. Attorney Alicia Haynes
Alicia Haynes’ post-summary judgment billings are sufficiently detailed as to allow the court to evaluate their reasonableness. BAM’s only specific objection to Ms. Haynes’ post-summary judgment billings pertains to the 0.6 hours Ms. Haynes spent reviewing the court’s order on summary judgment and mediation.
Even so, it still was reasonable for Ms. Haynes to review (and bill for reviewing) the court’s summary judgment order. As the attorney of record for plaintiff, Ms. Haynes had an obligation to monitor the progress of the litigation. This is especially true considering that the order instructed the parties to mediate the remaining COBRA claim. The court will not exclude the 0.6 hours to which BAM objects.
The court has reviewed the remainder of Ms. Haynes post-summary judgment hours,
The pre-summary judgment hours
BAM does make a specific objection to the 0.9 hours Ms. Haynes billed on April 6, 2010 for reviewing the magistrate judge’s Report and Recommendation.
Ms. Haynes billed 65.8 hours for presummary judgment work.
ii. Attorney Charles Guerrier
Mr. Guerrier’s hours are not subject to the bifurcation used with Ms. Haynes’ time, as his hours were all billed after summary judgment.
The court is not persuaded by BAM’s argument. The concept of a “second chair,” i.e., the practice of having another attorney assist with trial, is so widely recognized that it garners treatment in legal dictionaries. See, e.g., Black’s Law Dictionary 1381 (8th ed.2004). As his billing records indicate,. Mr. Guerrier provided extensive assistance prior to trial by, for instance, -conducting legal research and drafting briefs.
iii. Attorney Karen Cleveland, paralegal Jenny Smith, and the “other paralegals”
Attorney Karen Cleveland billed 2.1 hours for various pre-trial matters.
BAM also does not challenge the hours of paralegal Jenny Smith, or the “other paralegals.”
After summary judgment, Jenny Smith billed 64 hours at the rate of $150 per hour.
Plaintiff requests fees for 1.45 hours of the other paralegals’ post-summary judgment time.
2. Adjustments to the lodestar amounts
After the lodestar is calculated, a court should adjust the fee to account for the degree of plaintiffs success in the suit. Neptune Designs,
a. Non-adjusted fees
The fees that correspond to time spent solely on the COBRA claim are not subject to reduction. They are summarized as follows:
• $37,972 for Ms. Haynes;
• $23,800 for Mr. Guerrier, which represents all of his billed time;
• $451.50 for Ms. Cleveland, which represents all of her billed time;
• $9,600 for Ms. Smith;
• $145 for the “other paralegals.”
The sum of these fees is $71,968.50. That amount will be added to the reduced fee calculated in the subsequent section.
b. Adjusted fees
The fees that correspond to time billed before summary judgment must be reduced to account for plaintiffs limited success. Those fees are as follows:
• $29,952 for Ms. Haynes;
• $6,510 for Ms. Smith;
• $785 for the “other paralegals.”
Although plaintiff prevailed on only one of her seven claims, the court will not reduce the fees to one-seventh of the above amounts. See Norman,
Considering all the relevant factors, the court finds that a two-thirds reduction in the pre-summary judgment fees is equitable. This reduction strikes the appropriate balance between, on one hand, the work that was necessary to litigate the COBRA claim — including discovery to see if the failure to provide the COBRA notice was part of BAM’s alleged retaliation— and, on the other hand, the fact that several claims were unrelated to the COBRA claim. The adjusted fees are as follows:
• $9,984 for Ms. Haynes;
• $2,170 for Ms. Smith;
• $261.67 for the “other paralegals.”
The sum of these fees is $12,415.67. When added to the non-adjusted fee of $71,968.50, the total attorneys’ fee claimed by plaintiff’s counsel is $84,385.17.
c. Adjustment for counsel’s attempt to “game the system”
Part III(A)(2)(a)(i) of this opinion, supra, discussed the doctrine of judicial estoppel, one of the primary purposes of which is that of deterring “parties from making a mockery of justice by inconsistent pleadings.” Burnes v. Perico Aeroplex, Inc.,
“deliberately chang[ed] positions according to the exigencies of the moment.” New Hampshire,532 U.S. at 750 ,121 S.Ct. 1808 (citations omitted); see also Robinson,595 F.3d at 1273 ; Burnes,291 F.3d at 1285 . When, prior to trial, it was unclear which way the court would decide the COBRA issue, plaintiff argued an eighteen-month endpoint, which would result in a significant, but reasonable, penalty period. After the court orally announced at the conclusion of trial its decision in favor of plaintiff, as well as its displeasure with BAM, plaintiff increased the end-date by approximately four years. Such conduct should not, and will not, be tolerated by this court.147
Accordingly, the total attorneys’ fee that, otherwise, would be awarded to plaintiffs counsel ($84,385.17) will be reduced
D. Other Costs and Expenses
Plaintiff seeks various other costs and expenses.
All of the costs that plaintiff lists in a chart entitled “Costs Recoverable Under 28 U.S.C. § 1920”
The costs that plaintiff lists in her chart of “Miscellaneous Expenses Includable As Attorney’s Fees” are different.
Neither postage nor computerized legal research costs are recoverable under § 1920. Duckworth,
IV. CONCLUSION
For the reasons stated herein, the court finds in favor of plaintiff on her COBRA claim, and also awards plaintiff attorneys’ fees and other costs. Plaintiff will be entitled to recover $37,950 as a statutory penalty, $42,192.58 for attorneys’ fees, and $2,910.87 for costs. The aggregate of the foregoing amounts is $83,063.45. An appropriate final judgment will be entered contemporaneously herewith.
Notes
. The complaint also contained claims under Alabama law for defamation, libel, and slander.
. See doc. nos. 17 (Defendant’s Motion for Partial Summary Judgment), 24 (Defendant’s Motion to Strike Portions of Plaintiff’s Declaration Submitted in Opposition to Summary Judgment) and 25 (Magistrate Judge's Report and Recommendation).
. See doc. no. 26 (Order Reassigning Cas.e).
. See doc. no. 27 (Plaintiff's Opposition and Objections to Report and Recommendation of Magistrate Judge).
. See doc. nos. 29 (Memorandum Opinion) and 30 (Order). Defendant did not move for summary judgment on plaintiff's COBRA claim.
. Although the Act only became law on April 7, 1986, when signed by President Reagan, its official name is “the Consolidated Omnibus Budget Reconciliation Act of 1985.” See Pub.L. 99-272, 100 Stat. 82. Due to the discrepancy between the official name of the Act and the year in which it was signed into law, some governmental publications refer to the Act as the Consolidated Omnibus Budget Reconciliation Act of 1986.
. Defendant neither argued nor presented evidence that the termination of plaintiff's employment was the result of "gross misconduct.” Hence, Tondalaya Evans was a qualified employee covered under Books-A-Million’s group dental insurance plan, and she thereby was entitled to receive the notice required by statute.
. Doc. nd. 35 (Statement of Agreed and Disputed Facts) ¶¶ 1-2; see also Trial Tr. 13, 120-21, Aug. 27, 2012.
. Doc. no. 35 (Statement of Agreed and Disputed Facts) ¶ 10; see also Trial Tr. 121, Aug. 27, 2012. Note that employees who are terminated for “gross misconduct” are not entitled to a COBRA notice or extension of benefits. See 29 U.S.C. §§ 1163(2), 1166(a)(4)(A). However, at trial, BAM offered no evidence to suggest that plaintiff’s termination was due to gross misconduct and, therefore, the exact nature of her termination is not relevant to her right to receive COBRA notice. Indeed, BAM Vice President Chad Tice admitted that plaintiff was entitled to the notice. Trial Tr. 43, Aug. 27, 2012.
. Trial Tr. 9, Aug. 27, 2012.
. Doc. no. 35 (Statement of Agreed and Disputed Facts) ¶ 9; see also Trial Tr. 126-27, Aug. 27, 2012; Pl.’s Trial Ex. 14.
. Doc. no. 35 (Statement of Agreed and Disputed Facts) ¶ 11.
. Id. at ¶ 12; see also Trial Tr. 128-29, Aug. 27, 2012; PL's Trial Ex. 18.
. Trial Tr. 130, Aug. 27, 2012.
. Doc. no. 35 (Statement of Agreed and Disputed Facts) ¶ 13.
. See Trial Tr. 6-8, 40-41, 144, Aug. 27, 2012.
. Id. at 40-41.
. Id. at 6-8, 41. Ms. Roberts was called to the witness stand as Kathryn King, but her current name is Kathryn Roberts. See id. at 5-6. The parties and the witnesses use both last names at various times, but for consistency and simplicity this court will refer to the witness as Ms. Roberts.
. Id. at 6-7.
. Id. at 7.
. Id. at 144.
. Trial Tr. 144, Aug. 27, 2012.
. Id. at 8, 26, 145.
. Id. at 10, 145, 154.
. Id. at 26-27.
. See, e.g., id. at 145.
. Id. at 154-55.
. Trial Tr. 156, Aug. 27, 2012.
. See, e.g., id. at 145, 153, 158
. See id. at 26, 153, 158.
. See id. at 8, 26.
. Id. at 8, 11, 26-27, 144-45, 157-58.
. Id. at 27.
. Trial Tr. 11-12, Aug. 27, 2012.
. Id. at 46-47.
. Id. at 145, 147-48.
. Id. at 43.
. Id. at 47, 82.
. Id. at 66.
. Id. at 23-25.
. Id. at 23-24.
. Id. at 38.
. Id. at 33-36.
. Id. at 26.
. Trial Tr. 35, Aug. 27, 2012.
. Id. at 12-13, 37-38
. Id. at 145-47.
. Id. at 161.
. Id. at 146-48.
. Id. at 162.
. Trial Tr. 148, Aug. 27, 2012.
. Id. at 169. Plaintiff explicitly testified: that she never received the notice, whether via regular or certified mail; that no member of her family ever received the notice; and that she never refused a letter from BAM. Id. at 125-26.
. Id. at 171; see also id. at 172 ("I am not impressed with the way that the defendant handled this situation, which may be the understatement of this year.”).
. See, e.g., id. at 47-50.
. Trial Tr. 58-64, Aug. 27, 2012; Pl.’s Trial Ex. 8 (Emails of Mar. 29-30, 2007). At trial, ' after being questioned explicitly about the company “policy,” Tice asserted that BAM’s bonus payment policy is not really a policy, but rather a document that employees signed. Trial Tr. 60-61, Aug. 27, 2012. One BAM employee noted in an email to Tice that she probably had “the piece of paper that [Ms. Evans] signed,” Pl.’s Trial Ex. 8 (Email from Sandi Meeks to Chad Tice, Mar. 29, 2007 (07:23 CST)), but Tice said that BAM could not find that document. Trial Tr. 61-62, Aug. 27, 2012.
. Trial Tr. 83, Aug. 27, 2012.
. Id. at 83-84.
. Id. at 91-94. Vice President Tice explained that the bonus payment date, "approximately March 17th,” is determined by the date that the BAM Audit Committee meets. Id. at 54; see also Pl.’s Trial Ex. 8. Tice noted that 2007 was a 53-week, rather than a 52-week, fiscal year, and therefore seven days must be added to the standard, March 17th date, resulting in bonus payments on "approximately” March 24th. Id. at 54-55. Of course, Ms. Evans was still a BAM employee on that date (and thus would have been entitled to her bonus); when pressed that point, Tice testified that the board did not meet until March 29, 2007. Id. at 55. The court found this sequence of dates to be "strange,” and noted that "[t]here are a series of things that are happening in this case ... were it's just a day or two difference.” Id.
. Id. at 83, 94.
. Doc. no. 35 (Statement of Agreed and Disputed Facts) ¶ 10; see also Trial Tr. 121, Aug. 27, 2012.
. Trial Tr. 100, Aug. 27, 2012; Pl.’s Trial Ex. 11.
. See supra note 55.
. PL's Trial Ex. 8 (Emails between Chad Tice and Tondalaya Evans, Mar. 29-30, 2007).
. See doc. no. 40 (Defendant’s Trial Brief), at 1-4.
. Trial Tr. 43, Aug. 27, 2012.
. Doc. no. 43 (Plaintiff's Post-Trial Brief), at 3; doc. no. 48 (Defendant’s Post-Trial Brief), at 1-2; see also Trial Tr. 10-11, Aug. 27, 2012.
. Doc. no. 43 (Plaintiffs Post-Trial Brief), at 2-5; doc. no. 48 (Defendant's Post-Trial Brief), at 1-2; Doc. no. 50 (Plaintiff's Post-Trial Reply Brief), at 1 n. 1.
. As discussed in Part I of this opinion, supra, the law afforded BAM a total of forty-four days to generate and mail a COBRA notice to plaintiff, and every day thereafter triggered the penalty.
. Doc. no. 43 (Plaintiff's Post-Trial Brief), at 6-7.
. Id. at 15.
. Doc. no. 48 (Defendant's Post-Trial Brief), at 2-3.
. Id. at 3-5.
. Doc. no. 37 (Plaintiff's Damages List for Trial), at 6.
. Id. (quoting Rodriguez v. Int’l College of Bus. & Tech.,
. Compare doc. no. 37(Plaintiffs Damages List for Trial), at 6 with doc. no. 43 (Plaintiff's Post-Trial Brief), at 6, 15 and doc. no. 50 (Plaintiff's Post-Trial Reply Brief), at 4-5.
. Doc. no. 48 (Defendant’s Post-Trial Brief), at 2-5.
. Middleton is an unpublished case from the Middle District of North Carolina and, therefore, is not binding authority in this circuit. That is also true of the second case BAM cites, Torres-Negron v. Ramallo Bros. Printing,
. Doc. no. 48 (Defendant’s Post-Trial Brief), 3t 3-4.
. Doc. no. 48 (Defendant’s Post-Trial Brief), at 3 n. 1.
. Id.
. Id. at 4, 6-8.
. The term “penalty” is defined as a ”[p]unishment imposed on a wrongdoer, usu[ally] in the form of imprisonment or fine; especially] a sum of money exacted as punishment for either a wrong to the state or a civil wrong (as distinguished from compensation for the injured party's loss).” Black’s Law Dictionary 1168 (8th ed.2004); see also Webster’s II New Riverside University Dictionary 868 (1984) ("1. A punishment established by law or authority for a crime or offense.”).
. Doc. no. 43 (Plaintiff’s Post-Trial Brief), at 18-19.
. Id. at 19.
. Doc. no. 50 (Plaintiff’s Post-Trial Reply Brief), at 6.
. Doc. no. 48 (Defendant’s Post-Trial Brief), at 5-7.
. Id. at 7.
. Doc. no. 43 (Plaintiff's Post-Trial Brief), at 22.
. Trial Tr. 32, Aug. 27, 2012.
. Id. at 33.
. Plaintiff contends that the five factors were rejected by the Supreme Court in Hardt. Doc. no. 46 (Plaintiff's Memorandum in Support of Attorneys’ Fees), at 1 n. 1. Specifically, the Court wrote that “the five factors bear no obvious relation to” the statutory text, and therefore "are not required for channeling a court’s discretion when awarding fees.” Hardt,
. Trial Tr. 9, Aug. 27, 2012.
. See http://www.booksamillioninc.com/ (last visited Oct. 16, 2012).
. In Bonner v. City of Prichard,
. Doc. no. 46 (Plaintiff’s Memorandum in Support of Attorneys' Fees), at 4.
. See doc. no. 45-1 (Alicia Haynes Aff.); doc. no. 45-6 (Larry Mann Decl.); doc. no. 45-7 (Heather Leonard Deck); doc. no. 45-8 (Temple Trueblood Decl.).
. Doc. no. 45-6 ¶¶ 2, 6; doc. no. 45-7 ¶¶ 5, 7, 9; doc. no. 45-8 ¶¶ 4, 6, 8.
. Doc. no. 47 (Defendant's Response to Application for Attorneys’ Fees), at 7-8.
. Id. at 8; see doc. no. 47-1 (Order of Sept. 8, 2006 by Judge R. David Proctor in Tucker v. Housing Auth. of the Birmingham Dist., case no. 2:01-cv-2038-RDP).
. Doc. no 47-1 (Order of Sept. 8, 2006 by Judge David Proctor in Tucker v. Housing Auth. of the Birmingham Dist., case no. 2:01-cv-203 8-RDP), at 2.
. Doc. no. 49 (Plaintiff's Reply Regarding Attorneys' Fees), at 2; see doc. no. 49-1 (Order of Sept. 28, 2010 by Judge Karon Bowdre
. Doc. no. 49 (Plaintiffs Reply Regarding Attorneys' Fees), at 2; see doc. no. 49-2 (Samuel Hill Aff.); doc. no. 49-3 (Thomas Campbell Aff.).
. Doc. no. 47 (Defendant's Response to Application for Attorneys' Fees), at 8; see doc. no. 47-2 (Jay St. Clair Aff.) ¶ 12 (referencing Kenny Haynes).
. Doc. no. 47-2 ¶ 3; see also doc. no. 49 (Plaintiff's Reply Regarding Attorneys' Fees), at 3-4.
. Doc. no. 47-2 ¶ 7.
. Id. ¶ 13.
. Doc. no. 45-6 ¶¶ 2, 6; doc. no. 45-7 ¶¶ 5, 7, 9; doc. no. 45-8 ¶¶ 4, 6, 8.
. See generally doc. no. 45-9 (Charles Guerrier Aff.).
. See generally doc. no. 47-2 (Jay St. Clair Decl.).
. Doc. no. 47 (Defendant's Response to Application for Attorneys' Fees), at 8.
. Id.
. See doc. no. 45-9 (Charles Guerrier Aff.) ¶¶ 3-12.
. Doc. no. 45-6 ¶¶ 2, 6; doc. no. 45-7 ¶¶ 5, 7. 9; doc. no. 45-8 ¶¶ 4, 6, 8.
. See doc. no. 45-5 (Time Records), at 20-27.
. See doc. no. 49 (Plaintiffs Reply Regarding Attorneys' Fees), at 1-2; see generally doc. no. 47 (Defendant’s Response to Application for Attorneys' Fees).
. Doc. no. 46 (Plaintiff's Memorandum in Support of Attorneys' Fees), at 4.
. Doc. no. 45-6 ¶ 2; doc. no. 45-7 ¶ 5; doc. no. 45-8 ¶ 4.
. Doc. no. 46 (Plaintiff’s Memorandum in Support of Attorneys' Fees), at 4.
. See doc. no. 29 (Memorandum Opinion); doc. no. 30 (Order), at 1.
. See doc. no. 45-2 (Time Records)’, at 1-6.
. Doc. no. 30 (Order), at 2.
. Doc. no. 47 (Defendant's Response to Application for Attorneys’ Fees), at 10.
. Id. at 9-10.
. Doc. no. 45-2 (Time Records), at 7-10.
. See id.
. See id. at 1-6.
. See id.
. Doc. no. 47 (Defendant’s Response to Application for Attorneys' Fees), at 9.
. Id. at 10; see doc. no. 45-2 (Time Records), at 6.
. See doc. no. 45-2 (Time Records), at 1-6.
. E.g., id. at 3, 5-6.
. See doc. no. 45-3 (Time Records), at 1-3.
. Doc. no. 47, at 10.
. Id.
. Doc. 45-3 (Time Records), at 1-2.
. See, e.g., Trial Tr. 23, Aug. 27, 2012.
. See doc. no. 45-4 (Time Records), at 1.
. See doc. no. 49 (Plaintiffs Reply Regarding Attorneys' Fees), at 1-2; see generally doc. no. 47 (Defendant's Response to Application for Attorneys’ Fees).
. Id.
. Doc. no. 45-5 (Time Records), at 14-19.
. Doc. no. 45-5 (Time Records), at 14-19.
. Doc. no. 45-5 (Time Records), at 26-27.
. See id. at 20-25; see also doc. no. 46 (Plaintiff’s Memorandum in Support of Attorneys’ Fees), at 4 (claiming 9.3 hours of total time for the "other paralegals”).
. Doc. no. 1 (Complaint), at 6-14.
. See doc. no 49 (Plaintiffs Reply Regarding Attorneys’ Fees), at 10-11 (citing Trial Tr. 41-42, 76-77).
. Doc. no 37 (Plaintiff's Damages List for Trial), at 6.
. Part III(A)(2)(a)(i), supra (emphasis added).
. Doc. no. 46 (Plaintiffs Memorandum in Support of Attorneys' Fees), at 2, 4-5.
. See doc. no. 49 (Plaintiff's Reply Regarding Attorneys’ Fees), at 1-2; see generally doc. no. 47 (Defendant’s Response to Application for Attorneys’ Fees).
. Doc. no. 46 (Plaintiff's Memorandum in Support of Attorneys’ Fees), at 5.
. Id. at 4.
. Id.
. Doc. no. 46 (Plaintiff’s Memorandum in Support of Attorneys’ Fees), at 4 n. 2 (citing Duckworth v. Whisenant,
