MEMORANDUM AND ORDER
REGAN, District Judge.
This matter is before the Court on cross-motions for summary judgment.
The action was brought pursuant to the Employee Retirement Income Security Act (ERISA) as amended by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA) seeking to collect $163,800 assessed against Del Monte Supermarkets, Inc. as its alleged withdrawal liability, together with interest thereon of $31,785 and attorneys' fees...
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