MEMORANDUM ORDER
COPENHAVER, District Judge.
This matter is before the court on the cross-motions of the parties for summary judgment.
This action arises under the withdrawal liability provisions of the Multiemployer Pension Plan Amendment Act of 1980 (hereinafter MPPAA). Specifically, the plaintiffs contend that they may not be held liable to the defendants for alleged withdrawal liability in the amount of $1,072,378.79. An arbitrator has held that...
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