MEMORANDUM
CHARLES R. RICHEY, District Judge.
This case is before the Court on the defendants' motion to dismiss. Defendants argue that count I (the ERISA claim) should be dismissed because the court lacks subject matter jurisdiction under 29 U.S.C. § 1132; count II (breach of contract claim) and count III (estoppel claim) should be dismissed because there is no federal jurisdiction over these claims. Plaintiffs respond that the Court does have jurisdiction...
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