OPINION
BENJAMIN F. GIBSON, District Judge.
Plaintiff brings this action pursuant to Title IV of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1301 et seq., to recover unpaid accrued benefits under the Kent Community Action Program ("Kent-CAP") Employee Pension Plan ("the Plan"). Plaintiff seeks, inter alia, a declaratory judgment that the defendant Pension Benefit Guarantee Corporation ("PBGC") is liable,...
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