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. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[Q]: and seeking to dismiss the four new claims asserted against them in the amended complaint. Also on January 8, 2010, Wells Fargo filed a supplemental motion to dismiss [26], addressing the new claims against it and renewing its request that all counts be dismissed. II. Discussion The Court must determine whether: (1) Giscombe eliminated the deficiencies of his previous shotgun pleading, and (2) if so, whether the complaint should be dismissed for the other reasons asserted by ABN, Citimortgage, and Wells Fargo in their motions to dismiss. A. Legal Standard The sufficiency of Giscombe’s amended complaint depends on whether it is a shotgun pleading; if so, it will fall short of the pleading requirements of Fed.R.Civ.P. 8. Magluta v. Samples, 256 F.3d 1282, 1284-85 (11th Cir.2001) (<HOLDING>). The defining characteristic of a shotgun 
 Holding statements: (A) recognizing the liberal notice and simplified pleading principles underlying the federal rules of civil procedure (B) holding that under leatherman a federal court may not apply a pleading requirement more stringent than that provided for in the federal rules of civil procedure even in  1983 litigation (C) holding that discovery under the federal rules of civil procedure is broad in scope and freely permitted (D) holding that the fact that federal rule of civil procedure 9b requires a heightened pleading standard for some claims but not for a section 1983 claim against a municipality means that the rules do not require a heightened pleading standard for such a claim (E) holding that a shotgun pleading is in no sense the short and plain statement of a claim required by rule 8 of the federal rules of civil procedure
[A]: (E)


[Q]: with “complete and final discretionary authority to interpret the plans and maintain control over the operation and administration of the plans.” Accordingly, the Chevron Plan, via the Services Agreement and the SPD, delegates authority to Aetna regarding benefit eligibility for the Medical Plan. Moreover, in this situation, Aetna made a factual determination that certain diagnostic testing and IVIG treatments were not medically necessary. “[F]actual determinations made by [an] administrator during the course of a benefits review will be rejected only upon the showing of an abuse of discretion.” Meditrust Fin. Servs. Corp. v. Sterling Chems., Inc., 168 F.3d 211, 213 (5th Cir.1999); see also Chandler v. Hartford Life, No. 05-50688, 2006 WL 1209363, at *3 (5th Cir. Apr.28, 2006) (<HOLDING>) (quoting Meditrust Fin. Servs. Corp., 168 F.3d 
 Holding statements: (A) holding that the admission or exclusion of evidence is within discretion of the trial court and that such determinations will not be disturbed on appeal absent clear abuse of discretion (B) holding that a denial of benefits will not be reviewed de novo where the language of an erisa plan gives the administrator or fiduciary discretionary authority to determine eligibility for benefits or to construe the terms of the plan (C) holding that arbitrary and capricious standard applies to section 1132a1b denial ofbenefits claims if the benefit plan gives the administrator or fiduciary discretionary authority to determine eligibility for benefits or to construe the terms of the plan (D) holding that rulings on admissibility of evidence are within the discretion of the trial court and will not be disturbed absent a showing of abuse of that discretion (E) holding that  rjegardless of the administrators ultimate authority to determine benefit eligibility  factual determinations made by the administrator during the course of a benefits review will be rejected only upon the showing of an abuse of discretion 
[A]: (E)


[Q]: property of the bankruptcy estate vests in the reorganized debtor, a new entity, and administration of the estate ceases.” U.S. v. Redmond, 36 B.R. 932, 934 (D.Kan.1984). The duty to pay federal income taxes is tied to the duty to make an income tax return. See Holywell Corporation v. Smith, 503 U.S. 47, 52, 112 S.Ct. 1021, 1024, 117 L.Ed.2d 196 (1992) (citing 26 U.S.C. § 6151(a), which provides, in part, “[W]hen a return of tax is required ... the person required to make such return shall ... pay such tax-”). Among the persons required to make returns of income are estates, trusts, and estates of individuals under Chapters 7 or 11 of the Bankruptcy Code. See 26 U.S.C. § 6012(a)(3),(a)(4), and (a)(9); see also In re I.J. Knight Realty Corp., 501 F.2d 62, 65 (3d Cir.1974) (<HOLDING>). The “[r]eturns of an estate, trust, or an 
 Holding statements: (A) holding that punitive damages are excludable from gross income under 26 usc  104a2 (B) holding that the phrase return of income used in 26 usc  6012 is synonymous with the phrase return of tax used in 26 usc  6151 (C) holding that the phrase or ganic diseases of the nervous system contained in 38 usc  11013 was ambiguous because the statute did not define the phrase (D) holding that the possibility of a mistaken understanding of the phrase preponderance of the evidence on the part of the jury is too remote to constitute plain error when counsel gave the jury an accurate explanation of the legal meaning of the phrase in his closing argument and that meaning is consistent with the common understanding of the words in the phrase (E) holding that punitive damages are not awarded on account of personal injuries or sickness pursuant to 26 usc  104a2 and therefore constitute gross income
[A]:
(B)