Central States, Southeast & Southwest Areas Pension Fund v. International Comfort Products, LLC

MEMORANDUM

ALETA A. TRAUGER, District Judge.

The Multiemployer Pension Plan Amendments Act (“MPPAA”), 29 U.S.C. § 1381 et seq., provides that an employer that withdraws from a multiemployer pension plan incurs a certain amount of withdrawal liability. 1 Previously, this court found that the defendant was not an “employer” and thus that it incurred no withdrawal liability to the plaintiff pension fund, because it was not a party to the relevant collective bargaining agreement. As described in detail below, the Sixth Circuit vacated that decision and remanded for a determination of whether the…