FREEDMAN, District Judge.
This action arises under the Employee Retirement Income Security Act of 1974, P.L. 93-406, (ERISA), presently codified in 29 U.S.C. §§ 1001-1381, over which the District Court has jurisdiction pursuant to 29 U.S.C. § 1132(f). The matter is before the Court today for de novo review of the Magistrate's recommendation that summary judgment be entered for the plaintiff. 28 U.S.C. § 636(b)(1)(C).
I.
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