Ceco Concrete Construction, LLC v. Centennial State Carpenters Pension Trust

MATHESON, Circuit Judge.

This appeal concerns whether a construction company that stopped contributing to its employees’ pension plan must pay withdrawal liability under the Mul-tiemployer Pension Plan Amendment Act (“MPPAA”). Ceco Concrete Construction, LLC .(“Ceco”) was a party to a collective bargaining agreement (“CBA”) that required it to contribute to the. Centennial State Carpenters Pension Trust (“Trust”), a multiemployer pension plan. After Ceco stopped, contributing, the Trust assessed MPPAA withdrawal liability, which is a payment that withdrawing employers must make to pension…