OWEN, District Judge.
This ERISA action stems from a dispute between a multiemployer retirement plan and an employer which is in the process of going out of business. Plaintiff, the retirement plan, sues the employer to recover the so-called "withdrawal liability" that an employer is required to pay a retirement plan upon withdrawal.
Under the provisions of the Multiemployer Pension Plan Amendments Act (MPPAA), 29 U.S.C. § 1381 et seq., an employer...
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