OPINION AND ORDER
SWAIN, District Judge.
Coram Healthcare Corporation ("Plaintiff") commenced this case in New York state court as a breach of contract action against Wal-Mart Stores, Inc. and Wal-Mart Group Health Plan ("Defendants"), alleging that Defendants had improperly failed to make payments to which Plaintiff was entitled under the Wal-Mart Associates' Health & Welfare Plan (the "Plan").
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