Nos. 93-55478, 93-55695

62 F.3d 1493

33 Fed.R.Serv.3d 181, 95 Cal. Daily Op. Serv. 6414,

95 Daily Journal D.A.R. 10,955,

Pens. Plan Guide P 23911U

Pano CONCHA, M.D. and Marta Concha, as fiduciaries and on

behalf of all the participants and beneficiaries of The Pano

Concha, M.D., a Professional Corporation Defined Benefit

Pension Plan; The Pano Concha, M.D., a Professional

Corporation Defined Benefit Plan, Plaintiffs-Appellants,

v.

Philip D. LONDON; London & Lichtenberg, an accountancy

corporation; Matthew Lichtenberg; London, Caldwell &

Lewinson; Alan B. Lewinson; Thomas F. Caldwell, Jr.;

London & Lewinson; Caldwell & Lewinson;…