NATHANIEL R. JONES, Circuit Judge.
Concord Control, Inc. (Concord Control) filed this action to obtain a declaratory judgment that the Pension Plan (Plan) for the employees of the K-D Lamp Company was not covered by the plan termination insurance program established by Title IV of the Employee Retirement Income Security Act of 1974 (ERISA). The district court held that the Plan was not covered because it did not "provide for" employer contributions to the Plan after...
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