OPINION
GILMORE, District Judge.
This matter is before the Court upon the motion of defendants Lieberman and Sommers, Schwartz, Silver & Schwartz, P.C. (Sommers, Schwartz), for dismissal pursuant to F.R.C.P. 12(b)(1). It is claimed this Court lacks subject matter jurisdiction on the grounds the complaint does not state a cause of action under ERISA. The other defendants have answered the complaint, asserting that they acted in good faith upon advice...
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