Sara Lee Corporation v. American Bakers Association Retirement Plan

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA SARA LEE CORPORATION, Plaintiff, v. Civil Action 06-00819 (HHK) AMERICAN BAKERS ASSOCIATION RETIREMENT PLAN, et al., Defendants. MEMORANDUM OPINION 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…