OPINION
QUIST, District Judge.
This is a declaratory judgment action which, according to plaintiff, Plante & Moran (P & M), hinges on a Disability Retirement Agreement (DRA) between plaintiff, a public accounting firm, and defendant Bruce Thompson, a disabled partner of the firm, and on the underlying Plante & Moran partnership agreement. The parties entered into the DRA in 1991 after a period when Thompson worked a reduced load as a result...
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