MEMORANDUM OPINION AND ORDER
BUCKLO, District Judge.
Dr. John Meiszner ("Plaintiff") is the sole owner of Southwest Psychiatric Associates, Ltd. ("Southwest Psychiatric"). In 1980, Southwest Psychiatric established the Southwest Psychiatric Associates, Ltd. Employees' Retirement Plan (the "Southwest Plan"). Plaintiff has been the sole owner of Southwest Psychiatric and has served as Trustee of the Southwest Plan since the plan's inception. Suburban...
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