OPINION
WOLIN, District Judge.
This matter arises under the Employment Retirement Income Security Act ("ERISA" or "the Act"), 29 U.S.C. § 1001, et seq. and requires the Court to probe the definitional boundaries of that shadowy figure, the "fiduciary." Plaintiff Francis P. Brown, as trustee and beneficiary on behalf of Alpha Profit Sharing Trust ("the Trust") has filed suit against Lawrence Roth, a certified public accountant, and the accounting...
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