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STEWART v. NATIONAL EDUCATION ASSOCIATION

No. 05-7140.

471 F.3d 169 (2006)

MICHAEL STEWART AND ILENE BERGENFELD, AS TRUSTEES OF THE PHILIP A. STEWART IRREVOCABLE TRUST, ON BEHALF OF THEMSELVES AND ALL OTHER PERSONS SIMILARLY SITUATED, APPELLANTS v. NATIONAL EDUCATION ASSOCIATION AND NATIONAL EDUCATION MEMBERS INSURANCE TRUST, APPELLEES

United States Court of Appeals, District of Columbia Circuit.

Decided December 15, 2006.

Attorney(s) appearing for the Case

James M. Pietz argued the cause for appellants. With him on the briefs were Philip Friedman, Michael P. Malakoff, Marc A. Wites, and Alejandro Perez.

Leon Dayan argued the cause for appellees. With him on the brief were Douglas L. Greenfield and Karen M. Wahle. Julia P. Clark entered an appearance.

Before: SENTELLE and ROGERS, Circuit Judges, and SILBERMAN, Senior Circuit Judge.

Opinion for the Court filed by Circuit Judge ROGERS.

ROGERS, Circuit Judge.

This case concerns a transfer of money from the Prudential Life Insurance Company to the National Education Association Members Insurance Trust ("NEA Trust") when Prudential converted from a mutual life insurance company—where the insured mutually own the company—into a stock life insurance company. On appeal from the dismissal of the complaint pursuant to Federal Rule...

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