MEMORANDUM OPINION
SMALKIN, District Judge.
This ERISA case is before the Court on defendants' motion for summary judgment, on the ground of limitations, as well as their related motion for sanctions under FED.R.CIV.P. 11. The motions have been timely opposed, and no oral hearing appears necessary.
The plaintiff essentially concedes that his action against the defendants for fiduciary misfeasance on account of bad tax advice they gave relating to...
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