Authorities Cited: United States Code 29 U.S.C. § 1133(a) Code of Federal Regulations 29 C.F.R. § 2560.503 Circuit Courts 993 F.2d 98, 101 161 F.3d 472, 477-478 205 F.3d 327, 329 234 F.3d 1026 275 F.3d 291 285 F.3d 640 306 F.3d 519, 522 315 F.3d 771, 776 328 F.3d 625 334 F.3d 728 406 F.3d 98, 109 415 F.3d 978 421 F.3d 580, 589 422 F.3d 621, 627-630 432 F.3d 749, 751 Federal Rules of Civil Procedure Fed. R. Civ. P. 52 Fed. R. Civ. P. 59(e)