Sara Lee Corp. v. American Bakers Ass'n Retirement Plan

MEMORANDUM OPINION

HENRY H. KENNEDY, JR., District Judge.

Sara Lee Corporation (“Sara Lee”) brings this action under the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. §§ 1001 et seq., seeking reversal of a 2006 determination of the Pension Benefit Guaranty Corporation (“PBGC”) that the American Bakers Association Retirement Plan (“ABA Plan” or “Plan”) is a multiple-employer pension plan. Sara Lee is a participating employer in the ABA Plan; the Plan, its Board of Trustees, and other participating employers are also parties to this suit. Before the Court is PBGC’s motion for…