under ERISA section 502(a)(1)(B), 29 U.S.C. § 1132(a)(1)(B). This decision, however, did not decide whether one must exhaust administrative remedies when bringing an action to assert rights granted by the federal statute, rather than enforcing terms of a plan. 29 U.S.C. § 1132(a)(3); ERISA § 502(a)(3). The other Circuits that have addressed this issue are split. Kross v. Western Electric Co., 701 F.2d 1238 (7th Cir.1983) (affirming district court decision requiring Plaintiff to exhaust administrative remedies); Mason v. Continental Group, Inc., 763 F.2d 1219 (11th Cir. 1985) cert. denied 474 U.S. 1087, 106 S.Ct. 863, 88 L.Ed.2d 902 (1986) (requiring exhaustion for claims grounded in statutory provisions of ERISA); but see Zipf v. American Tel. and Tel. Co., 799 F.2d 889 (3d Cir.1986) (<HOLDING>); Amaro v. Continental Can Co., 724 F.2d 747
holding that our courts are bound by the united states supreme courts interpretation of the federal constitution holding an administrative interpretation cannot change the meaning of a statute or control the courts interpretation of it holding that section 510 of erisa mandates interpretation of the statute and should be done by federal courts holding erisa plan interpretation is simply one of contract interpretation holding that federal common law of erisa preempts state law in the interpretation of erisa benefit plans