MEMORANDUM
NIEMEYER, District Judge.
Edward T. Vilas, as an employee of Vitro Corporation, accumulated benefits in the Vitro Corporation Retirement Plan of over $600,000. In March of 1986, he elected to take an early retirement opportunity offered by Vitro Corporation and to withdraw his accumulated benefits in a lump sum. Since this required his wife's consent, Mr. Vilas reached an agreement with his wife, Elizabeth K. Vilas, under which she agreed to release...
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