MEMORANDUM OPINION AND ORDER
BRIAN F. KENNEY, United States Bankruptcy Judge.
This matter comes before the Court on the Trustee's Motion to Dismiss the Plaintiffs' Complaint pursuant to Bankruptcy Rule 7012. See FED. R. BANKR. P. 7012 (incorporating FED. R. CIV. P. 12(b)(6)). The issues are: (1) whether the Plaintiffs' claims under the Worker Adjustment and Retraining Notification (WARN) Act (29 U.S.C. §§ 2101-2109) rise to the level of...
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