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  5. 688 F.Supp. 1560 (1988)
 

DELTA S.S. LINES v. NEW YORK SHIPPING ASS'N, ETC.

No. 85 CIV. 10007 (PKL).

688 F.Supp. 1560 (1988)

DELTA STEAMSHIP LINES, INC., Plaintiff, v. NEW YORK SHIPPING ASSOCIATION, INTERNATIONAL LONGSHOREMEN'S ASSOCIATION PENSION TRUST FUND, and the Board of Trustees of the New York Shipping Association-International Longshoremen's Association Pension Trust Fund, Defendants.

United States District Court, S.D. New York.

April 5, 1988.

Attorney(s) appearing for the Case

Gibson, Dunn & Crutcher, New York City (Stephen E. Tallent, Richard L. Dashefsky, Jonathan L. Sulds, Paul D. Inman, M. Chinta Gaston, of counsel), for plaintiff.

Lambos, Flynn, Nyland & Giardino (C.P. Lambos, Donato Caruso, of counsel), Thomas W. Gleason, Ernest L. Mathews, Jr., New York City, for defendants.

OPINION AND ORDER

LEISURE, District Judge:

Plaintiff, Delta Steamship Lines, Inc. ("Delta"), has brought this action seeking a declaratory judgment that it is not an "employer" subject to pension withdrawal liability under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. §§ 1001-1461, as amended by the Multiemployer Pension Plan Amendments Act ("MPPAA"), 29 U.S.C. § 1381, et seq. Defendants New York Shipping Association-International...

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