MEMORANDUM & ORDER
DEARIE, District Judge.
Defendants move to dismiss plaintiffs' complaint pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure based upon plaintiffs' alleged failure to exhaust the administrative claims process provided by their insurance plans. Defendants also request that attorney fees be awarded pursuant to 29 U.S.C. § 1132(g)(1). Plaintiffs argue that they are excused from the exhaustion requirement on the basis...
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