MEMORANDUM OPINION & ORDER
JOAN B. GOTTSCHALL, District Judge.
Defendant The Prudential Insurance Company of America ("Prudential") moves to dismiss Plaintiff James Ayotte's Complaint pursuant to Federal Rule of Procedure 12(b)(6). Ayotte sued Prudential pursuant to §§ 502(a)(1)(B) and (g) of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. §§ 1132(a)(1)(B) and (g). He seeks benefits allegedly due to...
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