Supplemental Memorandum Opinion
WELLS, Judge:
The instant case is before us on respondent's motion to dismiss for lack of jurisdiction. The instant case is an action for a declaratory judgment concerning two pension plans sponsored by Halliburton Company (Halliburton), the Halliburton Profit Sharing and Savings Plan (the Halliburton plan), and the IMCO Services Profit Sharing and Savings Plan (the IMCO plan).
The background of the case may be briefly...
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