OPINION
CAHN, District Judge.
In this dispute over the extent to which the defendant owes the plaintiffs pension benefits, the parties have filed extensive pre-trial and post-trial briefs, stipulations of facts, and exhibits. After a non-jury trial, I make the following:
I. FINDINGS OF FACT1
A. The Parties
1. The representative plaintiffs are:
a. Edwin Kotrosits, a resident of Coplay, Pennsylvania...
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