MEMORANDUM OPINION AND ORDER
NORDBERG, District Judge.
This suit was brought by Central States, Southeast and Southwest Areas Pension Fund ("Central States") on March 4, 1991 to collect withdrawal liability, interest and liquidated damages incurred when Dean Truck Lines, Inc. ("Dean Truck") withdrew from Central States in 1981. The Multiemployer Pension Plan Amendments Act of 1980 ("MPPAA"), 29 U.S.C. § 1381-1453, imposes mandatory liability...
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