OPINION and ORDER
MacMAHON, District Judge.
Plaintiffs and defendants cross-move for summary judgment. We deny plaintiffs' motion and grant summary judgment for defendants.
Plaintiffs are past employees of Ward Foods, Inc. ("Ward"). They claim that they are entitled to certain benefits from the company's retirement plan as a result of a "partial termination" of that plan in 1981, as defined by the plan and applicable IRS regulations. Terson Company...
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