MEMORANDUM OPINION
KATZ, District Judge.
Defendant has filed a motion to dismiss on the basis that Plaintiffs' claims are preempted by the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1001, et seq. As set forth below, this Court lacks subject matter jurisdiction and the matter will be remanded to the Ottawa County Court of Common Pleas.
I. BACKGROUND
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