MEMORANDUM OPINION AND ORDER
BUCKLO, District Judge.
Plaintiffs Central States, Southeast and Southwest Areas Pension Fund and Howard McDougall, one of its trustees (collectively, the Pension Fund), sue defendant Waterland Trucking Services, Inc. (Waterland) under the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multi-employer Pension Plan Amendment Act of 1980 (MPPAA) for interim partial withdrawal liability payments...
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