Declaration Of Jennifer
- Date
- 2026-05-19
Summary
The Declaration of Jennifer Lennon, filed May 19, 2026 as Document 723-1 in In re: Bank of America California Unemployment Benefits Litigation, Case No. 3:21-md-02992-GPC-MSB, in the U.S. District Court for the Southern District of California, before Judge Gonzalo P. Curiel. Counsel for Defendant Bank of America, N.A. filed it provisionally under seal pursuant to a stipulated protective order. The declarant, the bank's Prepaid Unemployment Programs Executive, describes her responsibilities and attaches a DOL-OIG alert memorandum dated January 30, 2026 as Exhibit A and one dated September 21, 2022 as Exhibit B. According to the declaration, the January 2026 memorandum reports that DOL-OIG found 2,679,741 of 4,369,061 prepaid accounts with remaining balances potentially fraudulently obtained. It also states that EDD, not BANA, makes UI benefits eligibility determinations.
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Case 3:21-md-02992-GPC-MSB Document 723-1 Filed 05/19/26 PageID.60310
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1 JAMES W. MCGARRY (pro hac vice)
JMcGarry@goodwinlaw.com
2 GOODWIN PROCTER LLP
3 100 Northern Avenue
Boston, MA 02210
4 Tel.: +1 617 570 1000
Fax: +1 617 523 1231
5
SABRINA M. ROSE-SMITH (pro hac vice)
6 SRoseSmith@goodwinlaw.com
7 MATTHEW L. RIFFEE (pro hac vice)
MRiffee@goodwinlaw.com
8 GOODWIN PROCTER LLP
1900 N Street, NW
9 Washington, DC 20036
10 Tel.: +1 202 346 4000
Fax: +1 202 346 4444
11
Attorneys for Defendant
12 BANK OF AMERICA, N.A.
13
14
UNITED STATES DISTRICT COURT
15
FOR THE SOUTHERN DISTRICT OF CALIFORNIA
16
SAN DIEGO DIVISION
17
18 IN RE: BANK OF AMERICA Case No. 21-MD-02992-GPC-MSB
CALIFORNIA UNEMPLOYMENT
19 DECLARATION OF JENNIFER
BENEFITS LITIGATION
LENNON
20
Ctrm: 12A – 12th Floor
21 Judge: Hon. Gonzalo P. Curiel
22 FILED PROVISIONALLY UNDER SEAL
PURSUANT TO STIPULATED PROTECTIVE
23 ORDER
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28
GOODWIN PROCTER LLP
ATTORNEYS AT LAW
LENNON DECL. CASE NO. 3:21-MD-02992-GPC-MSB
Case 3:21-md-02992-GPC-MSB Document 723-1 Filed 05/19/26 PageID.60311
Page 2 of 5
1 I, Jennifer Lennon, hereby declare as follows:
2 1. I am employed by Defendant Bank of America, N.A. (“BANA”). I make
3 this declaration based upon personal knowledge and belief, upon BANA’s records
4 maintained in the ordinary course and scope of business, and upon information
5 gathered from other BANA employees within the scope of their responsibilities. If
6 called to testify as to any of the matters set forth in this declaration, I could and would
7 competently testify thereto.
8 2. In my capacity as the Prepaid Unemployment Programs Executive for
9 BANA, my responsibilities include leading the following functions as part of
10 managing the Prepaid Business: prepaid controls and quality assurance; prepaid
11 change management and transformation including Visa and product oversight;
12 prepaid end-to-end check issuance oversight and balance reduction; prepaid data
13 management and analytics; prepaid call center, complaints, fraud policy, and return
14 of funds process; and prepaid claims processing, direct compensation and
15 individualized review process management, and cardholder communications.
16 3. In the same capacity, I am also responsible for overseeing BANA’s
17 response to
18
19
20 . I am further responsible for coordinating with the relevant
21 state agencies, including California’s Employment Development Department
22 (“EDD”), concerning
23
24 .
25 4. On January 30, 2026, the DOL-OIG issued a public alert memorandum
26 related to Prepaid Accounts still holding funds in suspense or having had their funds
27 escheated to various state unclaimed property authorities. A copy of the January 30,
28 2026 Alert Memorandum is attached as Exhibit A.
GOODWIN PROCTER LLP
ATTORNEYS AT LAW 1
LENNON DECL. CASE NO. 3:21-MD-02992-GPC-MSB
Case 3:21-md-02992-GPC-MSB Document 723-1 Filed 05/19/26 PageID.60312
Page 3 of 5
1
2
3 .
4 5. As explained in the January 30, 2026 Alert Memorandum, in August
5 2025, DOL-OIG issued an Inspector General subpoena to . Ex. A at 3. The
6 DOL-OIG sought records pertaining to (1) all Prepaid Accounts funded for
7 UI between March 1, 2020 and September 30, 2021 with remaining UI balances, and
8 (2) Prepaid Account funded for UI between March 1, 2020 and September 30, 2021
9 with balances already escheated to state unclaimed property administrators. Ex. A at
10 3. provided the requested records to OIG in September 2025, and OIG
11 subsequently investigated them for potential fraud.
12 6. According to the January 30, 2026 Alert Memorandum, DOL-OIG
13 reviewed 4,369,061 Prepaid Accounts with balances remaining in their
14 Prepaid Accounts as of September 2025, and determined that 2,679,741 of those
15 Prepaid Accounts were potentially fraudulently obtained. Ex. A at 5. According to
16 the same memorandum, DOL-OIG also reviewed 914,527 Prepaid Accounts with
17 escheated funds, and determined that 459,350 were potentially fraudulently obtained.
18
19
20
21 .
22 7.
23
24 . A copy of the
25 September 21, 2022 Alert Memorandum is attached as Exhibit B. According to the
26 September 21, 2022 Alert Memorandum, DOL-OIG considers the following types of
27 Prepaid Accounts to be potentially fraudulent: (1) accounts with Social Security
28 Numbers associated with unemployment insurance (“UI”) claims filed in two or more
GOODWIN PROCTER LLP
ATTORNEYS AT LAW 2
LENNON DECL. CASE NO. 3:21-MD-02992-GPC-MSB
Case 3:21-md-02992-GPC-MSB Document 723-1 Filed 05/19/26 PageID.60313
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1 states concurrently; (2) accounts with Social Security Numbers belonging to
2 deceased persons; (3) accounts with Social Security Numbers belonging to ineligible
3 federal prisoners; or (4) accounts associated with UI claims filed with email addresses
4 identified as suspicious by DOL-OIG (such as accounts enabling users to hide
5 personal information and identities). See Ex. B at 4-6.
6 8. On May 8, 2026,
7
8 .
9 9. At my direction and under my supervision,
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20
21 .
22 10.
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26 , because EDD (and not BANA) is in possession of
27 UI benefits eligibility information and is and was at all relevant times responsible for
28 making UI benefits eligibility determinations.
GOODWIN PROCTER LLP
ATTORNEYS AT LAW 3
LENNON DECL. CASE NO. 3:21-MD-02992-GPC-MSB
Case 3:21-md-02992-GPC-MSB Document 723-1 Filed 05/19/26 PageID.60314
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- gov.uscourts.casd.709615.723.1.pdf
- Size
- 391,381 bytes
- SHA-256
- 61d8eb724ffb51f3c22ea82e28a669bb365de9892819cfb7a8c7431d58d0d183
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