MEMORANDUM OPINION AND ORDER
BUCKLO, District Judge.
This case arises out of the payment of voluntary retirement benefits to two employees of the Quaker Oats Company ("Quaker") at its Bridgeview, Illinois plant. Geri Kannapien ("Kannapien") began her employment with the Golden Grain Company ("Golden Grain") in 1977. Janice Rozhon ("Rozhon") began her employment at Golden Grain in 1980. Golden Grain produces a variety of consumer products, the most...
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