** Arthur F. Thurnau Professor of Business Law, Stephen M. Ross School of Business at the University of Michigan. [email protected] (734) 763-3091. I appreciate the research support provided by Michigan Ross and thank Loretta Tracy for research assistance. Both authors thank the following for helpful comments: Chris Christie, Mark DeBofsky, Karen Ferguson, Michael Kreps, John Langbein, Jeffrey London, Brendan Maher, Mark Machiz, Katheryn Moore, Colleen Medill, Alan Sandals, Paul Secunda, Mary Ellen Signorille, Peter Stris, Andrew Stumpff, and Edward Zelinsky. The authors also thank the participants in the Big Ten and Friends Business Law Research Seminar, and the U.S. Benefits Law: A Meta Assessment conference held at the University of Michigan School of Law last year. In addition, the authors thank the members of the Department of Labor ERISA Advisory Council and of the Bloomberg-BNA Pension and Benefits Reporter Editorial Advisory Board, to whom portions of this Article were presented. The authors, of course, are responsible for any errors.
*** Professor of Law, Drexel University Earle Mack School of Law. [email protected] (215) 571-4740. Professor Stein also thanks those acknowledged by Professor Muir. He dedicates this Article to Ian Lanoff, who in 1975 hired him as summer eligibility hearing officer for the United Mineworkers Health and Retirement Funds, told him he was a fiduciary, and thereby kindled an almost forty-year interest (and counting) in pension policy and employee benefits law.