MEMORANDUM OPINION
ROTHSTEIN, Chief Judge.
THIS MATTER comes before the court for final resolution after trial in this declaratory judgment action. Having heard testimony, observed the witnesses and assessed their credibility, and having reviewed the trial briefs and closing memoranda, the court finds and rules as follows:
I. FACTUAL BACKGROUND
This is a declaratory judgment action initiated by plaintiff Underwriters at Lloyds (hereinafter...
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