MEMORANDUM OPINION
MENCER, District Judge.
The instant matter is before the Court on a motion to dismiss plaintiffs' amended complaint. The facts in this case and the claims asserted in Plaintiffs' amended complaint are identical to those decided in favor of the Plan in Ashenbaugh v. Crucible Inc. 1975 Salaried Retirement Plan, 1987 WL 108960 (No. 86-1571, W.D.Pa. Sept. 25, 1987), aff'd,
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