MEMORANDUM OPINION AND FINDINGS OF FACT AND CONCLUSIONS OF LAW
SPELLMAN, District Judge.
This action is brought under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. §§ 1001-1381 (1975). Jurisdiction is predicated upon 29 U.S.C. § 1132. The Plaintiff, Irwin Freund, seeks "to recover benefits [allegedly] due to him ... under his [Pension] plan." 29 U.S.C. § 1132(a)(1)(B). A non-jury trial was held on March 14, 1985 and...
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