OPINION
EDWARD WEINFELD, District Judge.
FINDINGS OF FACT AND CONCLUSIONS OF LAW
Plaintiff, the widow of Warren H. Stutelberg ("Captain Stutelberg"), seeks to recover from the defendant, Farrell Lines Incorporated ("Farrell"), Captain Stutelberg's employer at the time of his death, $148,500 representing life insurance benefits payable under Farrell's Pension and Welfare Plan ("Farrell Plan" or "Plan").
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