Board of Trustees, Sheet Metal Workers' National Pension Fund v. Delaware Valley Sign Corp.

MEMORANDUM OPINION

T.S. ELLIS, III, District Judge.

In this suit, a multiemployer pension plan seeks withdrawal liability payments from the owner of a withdrawing employer pursuant to the Multiemployer Pension Plan Amendments Act of 19801 (“MPPAA”), on the ground that the owner had owned and leased a building to the withdrawing employer. The owner opposes this effort on the ground that his ownership and leasing of the building to the withdrawing employer was merely a passive activity and not a ‘trade or business’ under the MPPAA. The owner also asserts a fraud claim against the multiemployer…