OPINION AND ORDER
SPRIZZO, District Judge:
Plaintiff, Park South Hotel Corporation ("Park South Corporation"), brings this action seeking a judgment declaring that the withdrawal liability provisions of the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. §§ 1001 et seq. (1982), as amended by the Multiemployer Pension Plan Amendments Act of 1980 ("MPPAA" or "the Act"), 29 U.S.C. §§ 1381 et seq. (1982), are not...
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