Pension Benefit Guaranty Corp. v. Tenn-Ero Corp. (In Re Tenn-Ero Corp.)

MEMORANDUM ON REMAND

HAROLD LAVIEN, Bankruptcy Judge.

On remand of these proceedings, counsel have been given an opportunity to submit additional evidence and have all declined; they have submitted additional memoranda referencing previously filed briefs and pertinent portions of the record. The Court has examined the material submitted, reviewed the transcript and makes the following findings and rulings.

As a threshold issue 1 the Court must determine the standard of review to be applied to the determinations of the Pension Benefit Guaranty Corporation (PBGC) of the date and method to be used…