MEMORANDUM OPINION
STANLEY S. HARRIS, District Judge.
This is an action for a declaration that certain liabilities were properly transferred from the plaintiff employee benefit plan to the defendant employee benefit plan in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), 29 U.S.C. §§ 1001 et seq. Before the Court are cross-motions for...
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