Pension Benefit Guaranty Corp. ex rel. APL/NVF Consolidated Pension Plan v. Evans Tempcon, Inc.

OPINION

KAREN NELSON MOORE, Circuit Judge.

Title IV of the Employee Retirement Income Security Act of 1974 (“ERISA”) created an insurance program for the termination of defined-benefit pension plans. Pension Benefit Guaranty Corporation (“PBGC”) is the government agency that administers the insurance program. In April 2013, PBGC received notice that the Estate of Victor Posner (“the Estate”) had failed to make required contributions to the APL/NVF Consolidated Pension Plan (“the Plan”). PBGC filed notices of a federal tax lien against the Estate and its entities, including a defendant in the…