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IN RE MORTGAGES LTD.

Bankruptcy No. 2:08-bk-07465-RJH. Adversary No. 2:11-ap-00725.

452 B.R. 776 (2011)

In re MORTGAGES LTD., Debtor. ML Liquidating Trust, Plaintiff, v. Mayer Hoffman McCann P.C., a professional corporation; CBIZ, Inc., a corporation; and CBIZ MHM, LLC, a limited liability company, Defendants.

United States Bankruptcy Court, D. Arizona.

June 24, 2011.

Attorney(s) appearing for the Case

Todd M. Adkins , Jennings, Strouss and Salmon, Phoenix, AZ, for Debtor.

David F. Adler , Shimshon Balanson , Katherine Virginia Brown , Jones Day, Cleveland, OH, for Defendants.

Christopher Anthony Caserta , Nicholas J. Dicarlo , Dicarlo Caserta McKeighan & Phelps PLLC, Scottsdale, AZ, for Plaintiff.

OPINION AND ORDER DENYING MOTION TO REMAND

RANDOLPH J. HAINES, Bankruptcy Judge.

This motion to remand raises essentially three questions: (1) what is the citizenship of a post-confirmation liquidating trust for purposes of diversity jurisdiction; (2) is litigation vested in a post-confirmation liquidating trust sufficiently "related to" the bankruptcy case for bankruptcy jurisdiction; and (3) may a bankruptcy court remand "on any equitable ground" if diversity...

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