TORRUELLA, Chief Judge.
This appeal requires us to decide whether ERISA preempts a state law claim of negligent misrepresentation against an employer based upon the employer's representations regarding the employee's prospective benefits under an early retirement program. For the following reasons, we find that the state law claims are preempted, and affirm the district court's ruling.
I. PROCEDURAL BACKGROUND
The plaintiffs-appellants, Victor E...
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