Authorities Cited: United States Code 29 U.S.C. § 1001 29 U.S.C. § 1132(a) 29 U.S.C. § 1144(a) 29 U.S.C. § 1144(b)(2)(A) Supreme Court 41 U.S. 1 481 U.S. 41 526 U.S. 358, 363 536 U.S. 355, 365-366 538 U.S. 329, 341-342 Circuit Courts 268 F.2d 16, 25 300 F.2d 24 845 F.2d 1300, 1307 891 F.2d 1154, 1159 985 F.2d 222, 225 15 F.3d 1314, 1327 394 F.3d 262, 277 450 F.3d 607 465 F.3d 215, 247 Federal Rules of Civil Procedure Fed. R. Civ. P. 59(e) 847 F. Supp. 1324, 1347