CYR, Senior Circuit Judge.
The Paul Revere Life Insurance Company ("Paul Revere") appeals a district court order which dismissed its declaratory judgment action against its insured, Daniel E. Bromberg, due to lack of subject matter jurisdiction. Bromberg was employed by Ascent Technologies ("Ascent") as a computer software engineer, from July 1999 to November 2000, during which time he participated in the Employee Security Plan ("Plan") established by Ascent. Moreover...
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