MEMORANDUM AND ORDER
WHITMAN KNAPP, District Judge.
The plaintiff, James Denzer, brought this action under the Employment Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et seq. ("ERISA") to recover pension benefits. The defendants, Purofied Down Corp. ("Purofied"), the Purofied Down Corp. Profit-Sharing and Retirement Plan (the "Plan") and Bankers Trust Co. (the "Trustee"), move under Fed.R.Civ.P. 12(b)(6) to dismiss the complaint for...
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