MEMORANDUM OPINION AND ORDER
SHADUR, Senior District Judge.
Alvin Goodman ("Goodman") brings this two-count action against Heitman Financial, Ltd. and its wholly-owned subsidiary Heitman Financial Services (collectively "Heitman," treated as a singular noun), alleging age discrimination (Count I) and retaliation (Count II) in violation of the Age Discrimination in Employment Act ("ADEA," 29 U.S.C.
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