DECISION AND ORDER
MICHAEL A. TELESCA, District Judge.
I. Introduction
Daniel E. Gill ("Gill"), Thomas C. McDermott ("McDermott"), and Jay T. Holmes ("Holmes") (hereinafter, collectively, "Plaintiffs") are retired Bausch & Lomb Incorporated ("B & L") executives and are the sole participants in the Bausch & Lomb Supplemental Retirement Income Plan I ("the Plan" or "SERP I"). Represented by counsel, Plaintiffs instituted this action pursuant...
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