UNIFIED ACCOUNTING & TAX, LLP, A CALIFORNIA VS. SHIFT TECHNOLOGIES, INC., A DELAWARE CORPORATION ET AL

Matter on calendar for Friday, July 10, 2026, Line 1, DEFENDANT GRETCHEN RIVERA's DEMURRER to Amended COMPLAINT. (Complete tentative ruling emailed to the parties).

Defendant Rivera's demurrer to causes of action one and two in the Third Amended Complaint ("TAC") are OVERRULED.

For the 9:00 a.m. calendar, all attorneys and parties may appear in Department 301 remotely or in person. Remote hearings will be conducted by videoconference using Zoom. (Dept. 301 Zoom ID 161 502 4290; Passcode 700956.) To appear remotely at the hearing, go to the court's website at sfsuperiorcourt.org under "Online Services," navigate to "Tentative Rulings," and click on the appropriate link, or dial the corresponding phone number.

Any party who contests a tentative ruling must send an email to contestdept301tr@sftc.org with a copy to all other parties by 4pm stating, without argument, the portion(s) of the tentative ruling that the party contests. The subject line of the email shall include the line number, case name and case number. The text of the email shall include the name and contact information, including email address, of the attorney or party who will appear at the hearing.

Counsel for the prevailing party is required to prepare a proposed order which repeats verbatim the substantive portion of the tentative ruling and must email it to contestdept301tr@sftc.org prior to the hearing even if the tentative ruling is not contested.

The court no longer provides a court reporter in the Law & Motion or Discovery Department. Parties may retain their own reporter, who may appear in the courtroom or remotely. A retained reporter must be a California certified court reporter (CSR), for only a CSR's transcript may be used in California courts. If a CSR is being retained, include in your email all of the following: their name, CSR and telephone numbers, and their individual work email address. =(301/CM). | |