Authorities Cited: United States Code 29 U.S.C. § 1001 29 U.S.C. § 1001(b) 29 U.S.C. § 1002(16)(A) 29 U.S.C. § 1002(16)(B) 29 U.S.C. § 1144(a) Supreme Court 463 U.S. 85, 96-100 481 U.S. 58, 63 486 U.S. 825, 833 498 U.S. 133, 140 514 U.S. 645, 655-658 Circuit Courts 33 F.3d 309, 313-314 85 F.3d 1113, 1118 237 F.3d 371, 378 468 F.3d 237, 242 487 F.3d 208, 213 496 F.3d 326, 342 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6)