MEMORANDUM
LOWELL A. REED, Jr., District Judge.
Defendant Philadelphia Electric Company ("PECO") removed this action to this Court from the Court of Common Pleas of Philadelphia County asserting that this Court has subject matter jurisdiction over this action because it is "an action to recover employee benefits or to secure other relief under the terms of an employee benefit plan covered by the Employment Retirement Income Security Act of 1974, 29...
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