OPINION
JOEL A. PISANO, District Judge.
In this action Plaintiff Zion Chen accuses defendants of fraud, negligent misrepresentation, breach of fiduciary duty as well as other common law and statutory causes of action for their role in promoting, marketing and selling an employee benefit plan that the Internal Revenue Service ultimately determined constituted a listed transaction. Presently before the Court are two motions. First, defendant Republic Bank...
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