OPINION
GARTH, Circuit Judge.
Both the Bankruptcy and District Courts here held that Appellees James R. Arcara, Frederick R. Cronin, Robert S. Smith and Thomas L. Thompson (collectively, the "Appellees")—former long-term senior executives of Appellant General Datacomm Industries Inc. and its affiliates ("DataComm")—were "retired employees" within the meaning of 11 U.S.C. § 1114 and were therefore entitled to their retiree benefits. Section...
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