HEAD, District Judge:
Louis A. Waters was employed by Browning-Ferris Industries, Inc. ("BFI") from 1969 to 1999. In July of 1999, Allied Waste Industries, Inc. acquired BFI, and Waters effectively retired. Under a November 1, 1991, Amended and Restated Agreement Respecting Employment between Waters and BFI, Waters became entitled to receive an Annual Retirement Payment. A dispute arose between Waters
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