JON O. NEWMAN, Chief Judge:
The primary issue on this appeal is whether a severance benefits plan was terminated by the corporation that sponsored the plan for the benefit of its employees. In an action by discharged employees of the sponsor corporation to recover benefits under the plan, pursuant to the Employees Retirement Income Security Act of 1974 (ERISA) § 502(a)(1)(B), the District Court for the Southern District of New York (Michael H. Dolinger, Magistrate...
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