COLLEEN McMAHON, District Judge.
Plaintiff Federal Insurance Company ("Federal") brings this suit against defendants PCS Phosphate Co. ("PCS"), Elf Aquitaine, Inc. ("Elf"), Elf Technologies, Inc. ("Elf Technologies"), Arkema, Inc. ("Arkema"), and Arkema Canada, Inc. ("Arkema Canada"), seeking $609,898 in retrospective premiums...
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