Authorities Cited: United States Code 29 U.S.C. § 1001 29 U.S.C. § 1109(a) Supreme Court 479 U.S. 816 508 U.S. 248, 252 Circuit Courts 780 F.2d 645, 649-650 25 F.3d 1021, 1027 49 F.3d 786, 787 292 F.3d 471, 479 316 F.3d 337, 349 351 F.3d 810, 814-815 427 F.3d 129, 132 Federal Rules of Civil Procedure Fed. R. Civ. P. 15(b) Fed. R. Civ. P. 54(b) Fed. R. Civ. P. 60(a) Fed. R. Civ. P. 60(b) Fed. R. Civ. P. 69(a)