MEMORANDUM ORDER
HAROLD H. GREENE, District Judge.
Plaintiffs, the trustees of the United Mine Workers of America 1950 and 1974 Pension Plans, brought this action pursuant to the Employee Retirement Income Security Act (ERISA), as amended by the Multi-employer Pension Plan Act Amendments (MPPAA), 29 U.S.C. §§ 1001 et seq., to collect withdrawal liability. Defendant Sun-Up Coal Company, an Alabama corporation which was engaged in the coal...
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