MEMORANDUM OPINION
PAUL L. FRIEDMAN, District Judge.
The Trustees of the United Mine Workers of America ("UMWA") 1974 Pension Plan have brought this action against Morrison Knudsen Corporation under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. §§ 1001-1368, as amended by the Multiemployer Pension Plan Amendments Act of 1980 ("MPPAA"), 29 U.S.C. §§ 1381-1461. Plaintiffs allege that Morrison Knudsen withdrew...
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