AFP RETIREMENT AND SEPARATION BENEFITS SYSTEM (AFP-RSBS), PETITIONER, VS. PLASTIC KING INDUSTRIAL CORP. AND MERLEN AGABIN AND ATTY. NILO J. FLAVIANO [DECEASED], SUBSTITUTED BY HIS HEIRS, NAMELY, JOHANNA FLAVIANO, CARLITO FLAVIANO, JR. [DECEASED], NELIA FLAVIANO AND LETECIA FLAVIANO, RESPONDENTS