MEMORANDUM and ORDER
BATTS, District Judge.
Plaintiffs, I.L.G.W.U. National Retirement Fund ("the Fund") and its trustees, bring this action to compel the Defendants to pay the withdrawal liability that arises when an employer withdraws from a retirement pension plan covered by the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. §§ 1001, et seq., as amended by the Multiemployer Pension Plan Amendments Act of 1980...
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