MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge.
This chapter 11 case is presently before the court upon a Motion to Dismiss, filed by the New Hampshire Insurance Department and Insurance Commissioner Louis E. Bergeron ("the State"). Objections have been filed by Robert L. Vaccaro and Jacqueline E. Vaccaro, and by debtor Beacon Health, Inc. ("Beacon"). The court took evidence and heard oral argument on this matter on the 16th, 21st, and 23rd of August...
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