MEMORANDUM AND ORDER
DEARIE, District Judge.
In this action to confirm an arbitrator's decision concerning an employer's liability upon withdrawal from a multiemployer pension plan, the Court must consider the assessment of liability under section 4221 of 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. § 1401. The employer, petitioner Sigmund Cohn...
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