District Court, D. Colorado June 16, 2004, CIV.A.01F17179MJW (Smith v. Reliance Standard Life Insurance)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

FIGA, District Judge.

I. BACKGROUND

This is a case arising under the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001,

et seq.

(“ERISA”). Plaintiff Timothy J. Smith was employed as a Senior Consultant from 1991 to 1995 by International Centers for Telecommunication Technology (“ICTT”). ICTT has been a participant, within the meaning of 29 U.