CLEMENT, Circuit Judge:
The parties to this appeal raise several questions: whether Mitchell Energy & Development Corporation (MEDC) is a fiduciary of its Voluntary Incentive Retirement Program (VIRP); whether the Texas prohibition on waivers of claims for unemployment compensation, TEX. LAB.CODE § 207.071 (Vernon 1996), "relates to" employee benefit plans and is thus preempted by the Employee Retirement Income Security Act of 1974 (ERISA); whether the United...
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