“Pursuant to section 431.30 of the Code of Civil Procedure, an answer to a complaint shall contain a “general or specific denial of the material allegations of the complaint controverted by the defendant” and a “statement of any new matter constituting a defense.” The terms “material allegations” and, to a lesser extent, “new matter” are terms of art. New matter is matter alleged for the first time in the answer, creating a new issue in the case not presented by the complaint. A “material allegation” in a complaint or answer is defined as an allegation “essential to the claim or defense” that “could not be stricken from the pleading without leaving it insufficient as to that claim or defense.” The materiality of an allegation is viewed separately for each defendant in multi-defendant actions. New matter is also known as an affirmative defense, although new matter can also be pleaded in denial of the complaint allegations.”
[California Affirmative Defenses [certain citations omitted]]
