SNEED, Circuit Judge:
Transamerica Occidental Life Insurance Company (Transamerica) brought suit in federal court pursuant to the Employee Retirement Income Security Act (ERISA), 29 U.S.C. §§ 1001-1461, for a declaration that its policy did not provide double indemnity to a particular beneficiary. The district court dismissed on the ground that it lacked subject matter jurisdiction or, alternatively, that it had discretion to defer to pending state court...
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