MEMORANDUM OPINION AND ORDER
JAMES B. ZAGEL, District Judge.
I. BACKGROUND
At issue in this case is whether Defendant John Hancock Life Insurance Company ("Hancock"), through certain 1997 reinsurance contracts with Plaintiff Trustmark Insurance Company ("Trustmark"), ceded to Trustmark "retrocessional business" in addition to the "direct business" that both parties agree was part of the deal.
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