The instant non-jury trial requires us to determine whether the plaintiffs are entitled to $75,000.00 o r $500,000.00 in underinsured motorist insurance coverage (hereinafter “UIM coverage”). The plaintiffs are Joseph Clifford and Joseph Clifford, Administrator of the Estate of Christopher Clifford (hereinafter “plaintiff”), and the defendant is Prudential Property and Casualty Insurance Company, a subsidiary of the Prudential Insurance Co. of America, Royal & SunAlliance Insurance Co. (hereinafter “defendant” or “Prudential”). This case was removed from the Luzerne County Court of Common Pleas on October 12, 1999. The plaintiff filed a declaratory judgment action seeking to have the court reform the plaintiff’s insurance policy to provide UIM limits equal to the limits of the liability coverage. The parties agreed that the merits of the plaintiff’s complaint would be addressed at a nonjury trial. A trial was held on October 20, 2000, addressing the plaintiff’s declaratory judgment complaint. At that time, the parties formally presented their recommended stipulated facts and their respective legal theories.