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COLARUSSO v. TRANSCAPITAL FISCAL SYSTEMS, INC.

No. CIV.A.99-2394(JWB).

227 F.Supp.2d 243 (2002)

William COLARUSSO, Plaintiff, v. TRANSCAPITAL FISCAL SYSTEMS, INC. Top Hat Value Added Plan; Transcapital Fiscal Systems, Inc.; Transcapital Warranty Corporation; Estate of Eugene T. Day, Jr.; James Mulligan; Richard C. Gardner; Connelly Campion Wright, Inc.; and John Does 1-20, Defendants.

United States District Court, D. New Jersey.

August 27, 2002.

Attorney(s) appearing for the Case

Lowenstein Sandler, By Thomas E. Redburn, Jr., Esquire, Roseland, for Plaintiff.

Michael J. Strenk, Esquire, Commack, NY, for Defendants Estate of Eugene T. Day, Jr. and Transcapital Insurance Company.

Giordano, Halleran & Ciesla, By Catherine Bick, Esquire, Middletown, for Defendants Connelly-Campion-Wright, Inc. and Richard C. Gardner.

OPINION

BISSELL, Chief Judge.

Following the conclusion of a bench trial in the above-captioned matter, Plaintiff William Colarusso ("Plaintiff" or "Colarusso") and the one remaining Defendant in the action, Estate of Eugene T. Day, Jr. ("Day"), submitted post-trial memoranda of law on the issue of Day's liability.1 Plaintiff alleges that Day violated Section 502(c)(1) of the Employee Retirement Income Security Act ("ERISA...

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