MEMORANDUM OPINION
SANDERS, District Judge.
On September 2, 1974, following almost a decade of study of private pension plans, Congress enacted the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1001, et seq. As the Supreme Court recently observed, ERISA is a "comprehensive and reticulated statute", Nachman Corp. v. Pension Benefit Guaranty Corp.,
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