MEMORANDUM
TAURO, District Judge.
Robert Nelson, now deceased, worked at the Cape Ann Tool Company ("Company") starting in 1959. During the course of his employment, Nelson participated in the Company's Profit Sharing Plan ("Plan"). He died on June 2, 1985 after having resigned from the Company effective September 30, 1984. This case is a contest between Erik and Nancy Nelson, Robert Nelson's children from his first marriage ("defendants"), and Mrs. Frances...
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