MEMORANDUM OPINION
JOHN GARRETT PENN, District Judge.
The I.A.M. National Pension Fund Benefit Plan A (the Fund) filed Civil Action 82-1624 in June 1982 in order to collect a withdrawal liability imposed by the Employee Retirement Income Security Act of 1974 (ERISA) 29 U.S.C. § 1001 et seq., as amended by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), 29 U.S.C. § 1381 et seq., from the Allied Chemical Corporation ...
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