DECISION AND ORDER
LARIMER, District Judge.
This action under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1101 et seq., is before the Court on the objections by defendants/third-party plaintiffs Valicenti Advisory Services, Inc. ("VAS") and its president, Vincent R. Valicenti (collectively "defendants") to the June 16, 2006 Decision and Order of United States Magistrate Judge Marian W.
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