MEMORANDUM OPINION
MENCER, District Judge.
The plaintiffs, former employees of the Koppers Company, Inc., have filed suit against the defendants, alleging violations of various provisions of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1000 et seq. The Retirement Plan of Koppers Company, Inc. and Subsidiaries for Salaried Employees (Plan) filed a Motion to Dismiss, which is presently before this court.
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