MEMORANDUM OPINION
HENRY H. KENNEDY, JR., District Judge.
Sara Lee Corporation ("Sara Lee") brings this action under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. §§ 1001 et seq., seeking reversal of a 2006 determination of the Pension Benefit Guaranty Corporation ("PBGC") that the American Bakers Association Retirement Plan ("ABA Plan" or "Plan") is a multiple-employer pension plan. Sara Lee is a participating employer...
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