In re Divco Philadelphia Sales Corp.

ORDER

EMIL F. GOLDHABER, Chief Judge.

Upon consideration of the Motion of Pension Benefit Guaranty Corporation (the *200“PBGC”) for Amendment of Opinion, and briefs and arguments of counsel thereon, it is hereby

ORDERED:

1. That the PBGC’s Motion is granted;

2. That the Opinion accompanying the Court’s Order of August 8, 1986, 64 B.R. 232 is hereby amended to replace the analysis of 29 U.S.C. § 1368 on pages 234-35 of the Opinion with the following:

On asserting that the claim of the Pension Fund is a tax, the trustee relies on § 4068(c)(2) of ERISA, 29 U.S.C. § 1368(c)(2). This reliance is misplaced.…