ORDER
NORGLE, District Judge.
This matter is before the court on the Defendant's, the Southland Corporation ("SOUTHLAND"), Rule 12(b)(6) motion to dismiss. The issue presented by Southland's motion is whether the Multiemployer Pension Plan Amendments Act of 1980, 29 U.S.C. §§ 1381, et seq. ("MPPAA"), entitles the Plaintiffs, Trustees of the Dairy Employee's-Milk Dealer's Pension Plan ("PLAN"), to payments for Southland's
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