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IN RE SUNARHAUSERMAN, INC.

Bankruptcy Nos. 89-04100, 89-04101.

184 B.R. 273 (1995)

In re SUNARHAUSERMAN, INC. and Hauserman, Inc., Debtors.

United States Bankruptcy Court, N.D. Ohio.

June 15, 1995.

Attorney(s) appearing for the Case

Michael D. Zaverton, Dettelbach, Sicherman & Baumgart, Cleveland, OH, for debtors.

Nathaniel Rayle, Office of the Gen. Counsel, Washington, DC, for Pension Benefit Guar. Corp.

MEMORANDUM OF OPINION

DAVID F. SNOW, Bankruptcy Judge.

The Pension Benefit Guaranty Corporation ("PBGC") filed claims in this case resulting from the termination of the Hauserman, Inc. Salaried Employees Retirement Income & Trust Plan (the "Plan"). The PBGC's claims arise under the Employee Retirement Income Security Act of 1974, as amended, 29 U.S.C. §§ 1001 et seq., ("ERISA"). The parties have resolved two of the PBGC's claims; two others...

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