No. 1:05-cv-708. April 19, 2006. James R. Rinck, Grand Rapids, MI, for Plaintiff. John Patrick White, Varnum Riddering Schmidt Howlett LLP, Grand Rapids, MI, for Defendant. OPINION AND ORDER MILES, Senior District Judge. Plaintiff filed this action under the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1001, et seq. This matter is before the Court on Defendant's Motion to Dismiss pursuant to Federal Rule of Civil Procedure 12(b)(6) (dkt. #6). Plaintiff has responded to the