Legal Opinion

United States v. Reorganized CF&I Fabricators of Utah, Inc.

Court of Appeals for the Tenth Circuit

Decided April 27, 1995No. Nos. 94-4034 to 94-036PublishedCited by 1 opinion

1Opinion of the Court

TACELA Circuit Judge.

I. Background

CF & I Fabricators of Utah, Inc. and various related entities (collectively, “CF & I”) sponsored two qualified pension plans established for the benefit of their employees and retirees. Under the plans, CF & I was obligated to make annual plan funding contributions. On September 15, 1990, CF & I failed to make a required $12.4 million plan funding payment for the year ending December 31, 1989. Two months later, CF & I petitioned for reorganization under Chapter 11 of the Bankruptcy Code. The larger of the two pension plans was subsequently terminated by the…

2Cases cited14 opinions

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Bankr. L. Rep. P 73,372 in Re Nathan Davidovich and Amy Jill Davidovich, Debtors. Nathan Davidovich and Christine Jobin, Trustee v. Charles WeltonCourt of Appeals for the Tenth Circuit · 1990
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In Re Burden, Wilfred, H., A/K/A Burden, Wilfred, H., Jr., T/a Burden's Janitorial Service & Supply Company v. The United States of AmericaCourt of Appeals for the Third Circuit · 1990

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3Cited by1 opinion

In Re Cf&I Fabricators Of Utah, Inc.Court of Appeals for the Tenth Circuit · 1995