HEARN, Judge:
Medical Park OB/GYN, P.A., formerly known as George W. Watt, M.D., P.A., (Medical Park) instituted this action against Mike Ragin, Peter Demos, Jr., and J. Munford Scott (collectively, respondents) alleging negligent misrepresentation, breach of fiduciary duty and professional negligence in the formation of an IRS Qualified Money Purchase Pension Plan. Medical Park appeals from the trial court's grant of respondents' Rule 12(b)(1), SCRCP, motion to dismiss...
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