Read the following excerpt from a US court opinion:
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from the discretionary function of interpreting the plan, see 29 U.S.C. § 1002(21), is co-extensive with, and reviewed under the same standard as, its authority to construe plan documents. Varity Corp., 516. U.S. at 514-15. Because § 1303(f) does not provide various specific remedies for different types of fiduciary conduct, but simply provides a broad right of action that is not explicitly limited according to the substance of a participant’s claim, there is no reason that plaintiffs cannot frame their claim as involving PBGC’s breach of its fiduciary duties of care and loyalty in interpreting Plan documents, even though they could, in theory, bring a separate action to appeal the denial of their benefits. Cf. Devlin v. Empire Blue Cross & Blue Shield, 274 F.3d 76, 89 (2d Cir.2001) . As trustee, PBGC had the power “to do any act
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What is the most suitable continuation to the opinion? Your options are:
A. holding that monetary damages may be awarded in a  1132a3 claim because when sought as a remedy for breach of fiduciary duty restitution is properly regarded as an equitable remedy because the fiduciary concept is equitable
B. holding that a plaintiff seeking individual relief under erisa  502a3 under a breach of fiduciary duty theory did not have a cause of action when the alleged breach of fiduciary duty was a failure to distribute benefits in accordance with the plan
C. holding a cause of action for breach of fiduciary duty will not lie where the claim of breach is dependent upon the existence of a contractual relationship between the parties
D. holding that a cause of action for breach of contract accrues at the time of the breach
E. holding that in the context of title i varity corp did not eliminate a private cause of action for breach of fiduciary duty when another potential remedy is available
Reply with [A, B, C, D, E] only.