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MEMORANDUM-DECISION AND ORDERI. INTRODUCTION This insurance coverage dispute is before the Court following its removal from New York State court on diversity of citizenship pursuant to 28 U.S.C. §§1441(a), 1446, and 1331. Dkt. No. 1 (“Notice of Removal”). The former executive director of Plaintiff, the Young Men’s Christian Association (“YMCA”) of Plattsburgh, failed to properly implement its employee benefits program for approximately fifteen employees, resulting in underpayment to the YMCA Retirement Fund. Dkt. No. 2 (“Complaint”)

7, 14. During the relevant period, Plaintiff had an employee benefits insurance policy with defendant Philadelphia Indemnity Insurance Company, which has largely denied coverage for the funds Plaintiff owes to the Retirement Fund. Id.

 
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