MEMORANDUM
TAURO, District Judge.
INTRODUCTION
The Plaintiff, Pacific Insurance Company, Limited ("Pacific") filed this action for declaratory relief requesting a determination that Pacific's Mutual Fund Errors and Omissions Policy ("Policy") does not cover a coverage claim made by the Defendant, Eaton Vance Management ("Eaton Vance"), arising from its failure to fund a particular profit sharing plan ("Plan"). That plan involved accounts...
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