Pension Benefit Guaranty Corporation v. Donald R. Beverley Martha H. Beverley, and Don's Trucking Company, Incorporated

Affirmed by published opinion. Judge GREGORY wrote the opinion, in which Judge TRAXLER and Judge DUNCAN joined.

GREGORY, Circuit Judge:

This case involves Pension Benefit Guaranty Corporation’s (“PBGC” or “plaintiff’) claims of unfunded benefits liability under the Employee Retirement Income Security Act of 1974 (“ERISA”), 29 U.S.C. § 1362(a) and (b), which stems from the termination of Don’s Trucking Company Defined Benefit Pension Plan (the “Plan”). PBGC filed a complaint against the Plan’s sponsor, Don’s Trucking Company (“Don’s Trucking”), claiming that members of Don’s Trucking’s…