MEMORANDUM OPINION
THOMAS F. HOGAN, District Judge.
Plaintiffs, trustees of the United Mine Workers of America ("UMWA") 1950 Pension Plan (the "Plan"), brought this action to collect withdrawal liability pursuant to 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. (1982). This matter is presently before the Court on plaintiffs...
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