MEMORANDUM AND ORDER
MORAN, District Judge.
In 1977 International Harvester Company ("IH"), now known as Navistar International Corporation, sold the assets of its Wisconsin Steel Division ("Wisconsin Steel") to various entities under the control of Envirodyne Industries, Inc. The buyers assumed responsibility for Wisconsin Steel's pension liabilities. In 1980 the buyers filed petitions in bankruptcy. In this action, the buyers, the Pension Benefit Guaranty...
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