ts [to) 'Incorporatk) [state law] as the federal rule of decision.'" Kamen, 500 U.S. at 98, III S.Ct. 1711 (emphasis added) (quoting United States I. Kimbell Foods, Inc., 440 U.S. 715, 728, 99- S.M. 1448, 59 L.Ed.2d 711 (1979)). EFTA00187399 U.S. ■ EPSTEIN 413 CIO: as 27 F.Survad 404 (S.D.N.Y. 1998) emin