In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Input: Consider Input: of benefits in 1989 established a "pattern” of benefit increases such that the Plan's later rescission of the 1999 Benefits Increase, which was adopted ten years after the 1989 increase, violated the anti-cutback rule. We find this argument to be without merit as a matter of law. 18 . Thornton also alleges that the Board breached its fiduciary duty by favoring one class of Plan participants over another class, specifically by eliminating the 1999 Benefits Increase for pre-February 1, 1999 retirees while maintaining it for Plan participants retiring on or after that date. Thornton waived this argument on appeal, however, by waiting until his reply brief to address the issue, rather than raising it first in his opening brief. United States v. Perkins, 994 F.2d 1184, 1191 (6th Cir.1993) (<HOLDING>). 19 . 29 U.S.C. § 1132(a) states in relevant 
 Holding statements: (A) holding that arguments raised for the first time in a reply brief are forfeited (B) holding that an argument raised for the first time in a reply brief is waived (C) holding that issue raised for the first time in reply brief was waived (D) holding issues raised for the first time in a reply brief are not properly before this court (E) holding that issues not raised before the district court cannot be raised for the first time before this court

Output: holding that arguments raised for the first time in a reply brief are forfeited


Input: Consider Input: to overcome this presumption by persuading the finder of fact, by a prepon derance of the evidence, that the income tax assessments are erroneous. See Sullivan v. United States, 618 F.2d 1001, 1008 (3d Cir.1980). Klimek has failed to offer any evidence that the tax assessments are incorrect in the amount the Government claims. He has never challenged in the Tax Court the Notices of Deficiency or the Certificates of Assessments and Payments for tax years 1980 through 1988 and 1990 through 1992. Nor has Klimek ever rebutted or even responded to the Government’s requests for admissions regarding tax years 1980 through 1988 and 1990 through 1992, except to return them with the words “Refused for Fraud” scrawled across them. See Lane v. United States, 328 F.2d 602, 603 (5th Cir.1964) (<HOLDING>). Given the fact that Klimek bears the burden 
 Holding statements: (A) holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances (B) holding that a trial court is not required to convert a motion to dismiss to a motion for summary judgment where external evidence is submitted if the external evidence is irrelevant to the issue (C) holding that if no countervailing evidence is introduced the trial court is  justified in fact required to enter summary judgment for the government the amount of the taxes proved to be due (D) holding that summary judgment is appropriate when no issue of material fact exists and the court is reviewing administrative record for sufficiency of evidence (E) holding that in ruling on a motion for summary judgment the trial court is limited to the grounds raised in the motion

Output: holding that a trial court may enter summary judgment for a nonmoving party under appropriate circumstances


Input: Consider Input: as true.” See United States v. Young, 694 F.Supp.2d 25, 27 (D.Me.2010) (citing Boyce Motor Lines, Inc. v. United States, 342 U.S. 337, 343 n. 16, 72 S.Ct. 329, 96 L.Ed. 367 (1952)). The Court must consider whether the allegations in the indictment are sufficient to inform a jury as to the charged offense. See United States v. Sampson, 371 U.S. 75, 76, 83 S.Ct. 173, 9 L.Ed.2d 136 (1962); United States v. Barker Steel Co., Inc., 985 F.2d 1123, 1125 (1st Cir.1993). “[A]n indictment is sufficient if it, first, contains the elements of the offense charged and fairly informs a defendant of the charge against which he must defend, and, second, enables him to plead an acquittal or conviction in bar of future prosecutions for the same offense.” Hamling v. U 0 S.Ct. 1740, 146 L.Ed.2d 658 (2000) (<HOLDING>). The Teleguz court upheld section 922(k) 
 Holding statements: (A) holding that the impact upon the victims is relevant to circumstances of the crime (B) holding that commerce clause authorizes congress to punish any particular criminal action even without proof of a relation to interstate commerce when the activity is part of a class of activities determined by congress to affect interstate commerce (C) holding that the commerce clause does not provide congress with authority to enact a federal civil remedy for victims of gendermotivat ed violence because the crime was noneconomic contained no jurisdictional element and the aggregate impact of such crime was based on an attenuated effect upon interstate commerce (D) holding that commerce clause did not provide congress with authority to enact civil remedy provision of violence against women act inasmuch as provision was not regulation of activity that substantially affected interstate commerce (E) holding the limitations to congresss commerce clause authority recognized in lopez have no effect on the establishment of the interstate commerce element of the hobbs act


Output: holding that the impact upon the victims is relevant to circumstances of the crime