No. 04 Civ. 0002 (BSJ) (RLE). October 29, 2004 MEMORANDUM OPINION AND ORDER RONALD ELLIS, Magistrate Judge I. INTRODUCTION On or about May 15, 2004, defendant Lewis Horowitz ("Horowitz") died as a result of a motor vehicle traffic accident in the County of Suffolk, State of New York. The Court was informed of Horowitz's death during a conference between the parties and the Court on June 16, 2004, and ordered plaintiff Abra Construction, Corp. ("Abra") to move for substitution pursuant to Rule 25(a)