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3d Cir 7th Cir 9 EBC ADEA Administration alleged amendment amount annuity appeal applicable arbitration attorney award bankruptcy Banner beneficiaries breach carriers Circuit claim Code collective bargaining agreement Commercial compensation Congress contract contributions Corp corporate coverage creditors Crown Cork debtor decision defendants denied determination dispute district court employee benefit plan Enforcement entitled ERISA Section exemption fact federal fees fiduciary duty filed FSupp Fund's Getto income Internal Revenue Code issue Judge jurisdiction Krasney Labor ment motion MPPAA multiemployer pension º º obligation option parties payments PBGC pension benefits Pension Fund pension plan petitioner plaintiffs plan assets plan participants plan's ployees preempt Program provides purpose pursuant refund retirement S.Ct sion spendthrift trust statute statutory stock option summary judgment SupCt Supp Teamsters termination tion trust law Union violated welfare withdrawal liability