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OCR: TABLE OF CONTENTS PAGE TABLE OF AUTHORITIES PRELIMINARY STATEMENT STATEMENT OF THE CASE SUMMARY OF ARGUMENT ARGUMENT SECTION 401{b){2} REQUIRES HOLDING THAT HANCOCK AN ERISA FIDUCIARY WITH RESPECT I THE FREF FUNDS IT HOLDS UNDER GAC 50 The Plain Language and The History of S40l{b}{2){B} Support The Second Circuit's Interpretation "To The Extent" Is A Term of Limitation Which Must Be Given Effect Interpreting 401b}2B With Respect To Its Free Funds, GAC 50 Does Not Provide For" Benefits the Amount of Which Guaranteed The Use the Term "Benefit" s40l{b}(2} Supports the Second Circuit's Reading ERISA's Treatment 10 Separate Accounts Does Not Hodans Petitioner's Contentions Regarding the Treatment of Genera Accounts Following Long Line of Supreme Court Decisions. the Seventh Circuit Cortectly Re ...