The Court will therefore proceed on this motion as if the review is de novo. See Zalkin v. Coventry Health Care of Neb., Inc., No. 8:09-cv-96, 2010 WL 1052263, *5 (D. Neb. Mar. 19, 2010) (noting that defendant plan administrator bears the burden of showing that the plan gives it discretionary authority) (citing Boldon v. Humana Ins. Co., 466 F. Supp. 2d 1199, 1208 (D. Ariz. 2006)). "When the de novo standard of review applies, a district court has more discretion to allow the parties to introduce evidence in addition to that submitted to the plan decision-maker."