MEMORANDUM OPINION
HUVELLE, District Judge.
Plaintiff has brought suit under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. §§ 1001, challenging the denial of long-term disability benefits under the employee welfare benefit plan ("Plan") that had been established and maintained by her former employer, KPMG, LLP. The long-term disability ("LTD") benefits are made available to Plan participants pursuant to a group disability...
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