MEMORANDUM OF DECISION
YOUNG, Chief Judge.
I. INTRODUCTION
This is a case concerning lump sum distributions under the Employee Retirement Income Security Act, 29 U.S.C. § 1001 et. seq. ("ERISA"). The parties were last before the Court at a hearing held on June 27, 2000. As recounted by this Court in its Memorandum and Order of March 27, 2001:
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