MEMORANDUM OPINION AND ORDER
NORDBERG, District Judge.
Plaintiffs have sued Defendant Progressive Driver Services, Inc. ("Progressive") pursuant to 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. § 1001 et seq. (1982). Plaintiffs seek collection of withdrawal liability, interest, and penalties allegedly incurred by Defendant as...
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