ORDER ON MOTIONS FOR SUMMARY JUDGMENT
BAKER, District Judge.
This controversy involves application of the Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001-1461, (ERISA) and related sections of the Internal Revenue Code (Code). The plaintiff, Flo-Con Systems, Inc., (Flo-Con) seeks a declaratory judgment that it terminated its Retirement Plan For Hourly Employees (Plan) in conformity with the requirements of ERISA and related...
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