Legal Opinion

Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund

District Court, D. Massachusetts

Decided March 28, 2016No. CIVIL ACTION NO. 10-10921-DPWPublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM & ORDER

DOUGLAS P. WOODLOCK, UNITED STATES DISTRICT JUDGE

This case addresses whether the plaintiffs — private equity funds, referred to herein as “Sun Fund III” and “Sun Fund IV” — may be held liable under the Mul-tiemployer Pension Plan Amendments Act (“MPPAA”) for the pro rata share of unfunded vested benefits owed to a multiem-ployer pension fund by a bankrupt company, Scott Brass, Inc. (“SBI”), that is owned by the funds. The plaintiffs seek a declaratory judgment that they are not liable for the payment of such withdrawal liability. The defendant has counter-claimed seeking a…

2Cases cited20 opinions

  1. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  2. Commissioner v. TowerSupreme Court of the United States · 1946
  3. E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
  4. Ellis v. United StatesCourt of Appeals for the First Circuit · 2002
  5. Luna v. CommissionerUnited States Tax Court · 1964

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3Cited by2 opinions

  1. Sun Capital Partners III, LP v. New England Teamsters & TruckiCourt of Appeals for the First Circuit · 2019
  2. Longroad Asset Management LLC v. Boilermaker-Blacksmith National Pension TrustDistrict Court, W.D. Missouri · 2025

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