MEMORANDUM
OBERDORFER, District Judge.
Plaintiffs, the I.A.M. National Pension Fund Plan A, A Benefits and the Board of Trustees ("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 Amendment Act of 1980 ("MPPAA"), 29 U.S.C. § 1001 et seq. Plaintiff I.A.M. National Pension Fund Plan A, ("the Plan"), is a "multiemployer...
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