OPINION OF THE COURT
RENDELL, Circuit Judge.
White Consolidated Industries, Inc. ("WCI") appeals from an order entered by the District Court after a ten-day bench trial granting judgment in favor of Pension Benefit Guaranty Corporation ("PBGC") on counts one and four of its complaint and, accordingly, holding WCI liable for certain unfunded pension obligations pursuant to 29 U.S.C. §§ 1362 and 1369.
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