JACOBS, Circuit Judge:
A Chapter 11 debtor in bankruptcy, Santini Brothers, Inc. ("Santini"), ceased doing business in 1991 and laid off its employees, thereby incurring statutory "withdrawal liability" to the Teamster Local 814 Pension Fund, an ERISA multi-employer pension plan. See 29 U.S.C. §§ 1381-1405. Santini and the parent company that owns 100% of its stock — MacDonald Moving Services, Inc. ("MacDonald") — undertook in Santini...
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