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SWAIDA v. IBM RETIREMENT PLAN

No. 82 Civ. 3571.

570 F.Supp. 482 (1983)

Paul P. SWAIDA, Jr., individually and on behalf of all others similarly situated, Plaintiff, v. IBM RETIREMENT PLAN, Retirement Plan Committee of the IBM Retirement Plan, Plan Administrator of the IBM Retirement Plan, Board of Directors of International Business Machines (IBM) Corporation, IBM Vice-President Responsible For Finance, and IBM Vice-President Responsible For Personnel, Defendants.

United States District Court, S.D. New York.

August 24, 1983.

Attorney(s) appearing for the Case

David S. Preminger, Braverman & Rosen, New York City, for plaintiff; Stephen R. Bruce, Karen W. Ferguson, Pension Rights Center, Washington, D.C., of counsel.

John M. Vine, Joanne B. Grossman, Covington & Burling, Washington, D.C., Richard J. Sweetnam, IBM Corp., Armonk, N.Y., for defendants.

Rudolph W. Giuliani, U.S. Atty., S.D. N.Y., New York City, for the United States as amicus curiae; J. Brian Ferrel, Michael Roach, Attorneys, Tax Div., Dept. of Justice, Washington, D.C., of counsel.

OPINION

EDWARD WEINFELD, District Judge.

This action was commenced by plaintiff,1 Paul P. Swaida, Jr., a former employee of International Business Machines Corporation ("IBM"), individually and on behalf of all others similarly situated, against IBM's directors, its retirement plan (the "Plan"), the Retirement Plan Committee and others who play a role in the administration and enforcement of the Plan (collectively "the defendants...

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