Authorities Cited: United States Code 29 U.S.C. § 1001 Supreme Court 489 U.S. 101, 115 Circuit Courts 624 F.2d 1255, 1262 661 F.2d 1206, 1209 890 F.2d 1137, 1140 910 F.2d 534, 541 921 F.2d 150, 153-154 959 F.2d 104, 105-106 978 F.2d 302, 304-311 986 F.2d 1379, 1381 997 F.2d 830, 833 10 F.3d 1547, 1551 11 F.3d 948, 950 46 F.3d 938, 943 94 F.3d 979, 983-984 244 F.3d 814, 816 245 F.3d 1321, 1325-1330 320 F.3d 11, 23-25 Federal Rules of Civil Procedure Fed. R. Civ. P. 52(a)