MEMORANDUM OPINION
BRIAN BARNETT DUFF, District Judge.
This case arises under the Employment Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1001 et seq. The jurisdiction of this court is based on ERISA, § 502(e)(1). Plaintiff George Tabac and defendants John Kinney, Air Distributors Associates, Inc., and Air Distributors Associates, Inc. Profit Sharing Plan ("the Plan"), have filed cross motions for summary judgment. For the reasons...
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