MEMORANDUM
CALDWELL, District Judge.
I. Introduction
Pursuant to Fed.R.Civ.P. 12(b), defendant, William R. Muir, Jr., Acting Insurance Commissioner of the Commonwealth of Pennsylvania, has moved to dismiss plaintiffs' complaint on the following grounds: (1) the court in its discretion should abstain from adjudicating this action; (2) the Eleventh Amendment divests this court of jurisdiction; and (3) the complaint fails to state a claim....
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