Ben Hur Construction Co. v. Goodwin

McMILLIAN, Circuit Judge.

Ben Hur Construction Co. appeals from a final judgment entered in the District Court,1 607 F.Supp. 383, for the Eastern District of Missouri dismissing its declaratory judgment action against the trustees of the National Shopmen Pension Fund. For reversal, Ben Hur argues that the district court erred in failing to hold as a matter of law that (1) an employer is not subject to withdrawal liability if at the time of withdrawal, the pension plan has no unfunded vested benefits and that (2) the de minimis rule is applicable to reduce any liability it might have. For the…