MEMORANDUM
CALDWELL, District Judge.
I. Introduction.
Plaintiffs, the Insurance Board Under the Social Insurance Plan of Bethlehem Steel Corporation and Subsidiary Companies (Board), Pennsylvania Blue Shield (Blue Shield) and Blue Cross of Western Pennsylvania (Blue Cross) have, pursuant to Fed.R.Civ.P. 59(e), filed a motion to alter or amend judgment. They seek to have us reverse our memorandum and order of February 28, 1986, Insurance...
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