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IN RE HNRC DISSOLUTION CO.

No. 06-8067.

396 B.R. 461 (2008)

In re HNRC DISSOLUTION CO. f/k/a Horizon Natural Resources Company, et al., Debtors. United Mine Workers of America 1974 Plan and Trust, et al., Appellants, v. Lexington Coal Company, LLC, Appellee.

United States Bankruptcy Appellate Panel of the Sixth Circuit.

Decided and Filed: November 4, 2008.

Attorney(s) appearing for the Case

John C. Goodchild, III, Morgan, Lewis & Bockius, LLP, Philadelphia, PA, Mark Murphy, Richard C. Welch, Mooney, Green, Baker & Samdon, P.C., Washington, D.C., Jerome J. Metz, Jr., Porter Wright Morris & Arthur LLP, Cincinnati, OH, for Appellants.

Gregory R. Schaaf, John F. Billings, Greenebaum Doll & McDonald Pllc, Lexington, KY, C.R. Bowles, Benjamin J. Evans, Raja J. Patil, Greenebaum Doll & McDonald Pllc, Louisville, KY, for Appellee.

Before: AUG, GREGG, and PARSONS, Bankruptcy Appellate Panel Judges.

OPINION

JAMES D. GREGG, Bankruptcy Judge.

Horizon Natural Resources Company and several of its subsidiaries and affiliates (collectively, the "Debtors") participated in a multiemployer pension plan, the United Mine Workers of America 1974 Pension Plan and Trust ("1974 Plan"), until the Debtors terminated operations approximately two years after filing their chapter 11 cases. Termination of the Debtors' operations constituted a complete withdrawal from the...

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