LIVELY, Circuit Judge.
This contract action for recovery of medical expenses incurred by a decedent was removed to federal district court as one arising under the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et seq. (1988) (ERISA) and the Medicare Secondary Payer statute, 42 U.S.C. § 1395y (1988 & Supp. V 1993) (MSP). The district court, after determining that the defendant-appellant breached its contract with the plaintiff's decedent...
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