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CENTRAL STATES, PENSION FUND v. INT. COMFORT PROD. LLC.

Case No. 3:07-cv-0383.

787 F.Supp.2d 696 (2011)

CENTRAL STATES, SOUTHEAST AND SOUTHWEST AREAS PENSION FUND, and Howard McDougall, Trustee, Plaintiffs, v. INTERNATIONAL COMFORT PRODUCTS, LLC, Defendant.

United States District Court, M.D. Tennessee, Nashville Division.

April 8, 2011.

Attorney(s) appearing for the Case

Anthony E. Napoli, Rosemont, IL, John Joseph Franczyk, Jr., Central States Law Department, Rosemont, IL, Robert Jan Jennings, Branstetter, Stranch & Jennings, Nashville, TN, for Plaintiffs.

Bart A. Karwath, Barnes & Thornburg, Indianapolis, IN, Lee T. Polk, Barnes & Thornburg, LLP, Chicago, IL, Robb S. Harvey, Waller, Lansden, Dortch & Davis, LLP, Nashville, TN, for Defendant.

MEMORANDUM

ALETA A. TRAUGER, District Judge.

The Multiemployer Pension Plan Amendments Act ("MPPAA"), 29 U.S.C. § 1381 et seq., provides that an employer that withdraws from a multiemployer pension plan incurs a certain amount of withdrawal liability.1 Previously, this court found that the defendant was not an "employer" and thus that it incurred no withdrawal liability to the plaintiff pension fund, because...

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