MEMORANDUM AND ORDER
OWEN, District Judge.
This action was tried before me without a jury, and on March 26, 1999, I signed a Memorandum and Order, familiarity with which is presumed, finding for the defendant in all respects.
The Employee Retirement Income Security Act of 1974 (ERISA) provides for an award of attorneys' fees at the court's discretion. 29 U.S.C. § 1132(g)(1). The Second Circuit has a five-step test for assessing such a...
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