SECOND MODIFIED OPINION ON DENIAL OF REHEARING
Justice ZWICK delivered the opinion of the court:
This is an appeal from the circuit court's dismissal, pursuant to section 2-615 of the Code of Civil Procedure (735 ILCS 5/2-615 (West 1998)), of a Fifth Amended Complaint filed by plaintiffs Gallagher Corporation (Gallagher) and Gallagher Corporation Employee Defined Benefit Pension Plan (the plan). Defendant, Steven B. Russ, is a licensed actuary who furnished...
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