USSERA (federal) -This would be military
LTD (federal) - Pilots on disability status
State of residence (Florida and/or California) ??
DFR (federal) - probably both LTD and military?
ALPA has a history of framing this like this: "if we give something to one group of pilots that means we take it away from others." Just read it in Jay's brief. Read it carefully to decide where most of the problem in thinking really lies at the CAL MEC.
It is not really that astounding that the UAL MEC came up with one method of calculation, and the CAL MEC came up with another. Problem lies with Pierce.