MEMORANDUM OF DECISION
GORTON, District Judge.
The plaintiffs, eighteen former employees of the defendant, Wyman-Gordon Company ("Wyman-Gordon" or "the Company"), bring this action against Wyman-Gordon alleging violations of the Employee Retirement Income Security Act of 1974 ("ERISA") and breach of contract. The plaintiffs assert that Wyman-Gordon's early retirement offers constituted a retirement "plan" under ERISA and, as such, should not have...
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