MEMORANDUM OPINION AND ORDER
NORDBERG, District Judge.
I. INTRODUCTION
The plaintiff, Thomas V. O'Neill, has brought this four-count complaint against Lester B. Knight and Assoc., Inc. ("the Company") and various individuals associated with it, pursuant to the Employee Retirement Income Security Act of 1974 ("ERISA") and state common law. In the first count of his complaint, plaintiff alleges
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