OPINION RE MOTION FOR ATTORNEY FEES AND COSTS
HILLMAN, Senior District Judge.
This case arose from the admitted embezzlement of $185,000 from plaintiffs' ERISA funds by Michael Smith, a former partner of Dolinka, Smith & VanNoord ("DSV"). Smith was criminally charged, convicted and sentenced. On July 2, 1993, on motion the court dismissed defendants Baird, Oppenheimer and Sheldon Altman,
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