Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund
District Court, D. Massachusetts
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
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Ellis v. United StatesCourt of Appeals for the First Circuit · 2002
- Luna v. CommissionerUnited States Tax Court · 1964
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Sun Capital Partners III, LP v. New England Teamsters & TruckiCourt of Appeals for the First Circuit · 2019
- Longroad Asset Management LLC v. Boilermaker-Blacksmith National Pension TrustDistrict Court, W.D. Missouri · 2025