OPINION
MARK SCHLACHET, Bankruptcy Judge.
Arising in the White Farm Equipment Company ("WFE") reorganization case, this adversary proceeding concerns alleged violations of the Employee Retirement Income Security Act of 1974 ("ERISA"), as amended, 29 U.S.C. §§ 1001-1461 (1976 & Supp. IV 1980), occasioned when, effective May 1, 1981, WFE and additional defendants
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