MEMORANDUM AND ORDER
NICKERSON, District Judge.
Plaintiff, Pension Benefit Guaranty Corporation, a wholly-owned United States government corporation established pursuant to 29 U.S.C. § 1302, brings this action under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1001 et seq. Plaintiff, the successor trustee of the A & S Steel Rule Die Corporation Pension Trust ("the Plan"), alleges that defendant, the former president...
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