MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
In this declaratory judgment action, Rheem Manufacturing Company (Rheem) seeks a declaration that it is not an "employer" under the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), codified at 29 U.S.C. §§ 1381-1453. The matter is currently before the court on cross-motions for summary judgment, and the sole question before this court is whether a joint employer is an "employer...
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