KENNEDY, Circuit Judge:
The Operating Engineers Pension Trust (Trust), initiated this action in district court under 29 U.S.C. §§ 1132(g), 1145 (Supp. V 1981) to recover unpaid contributions. The defendant below, Hal Reed, ran a construction crane business as a sole proprietorship. In August 1979 Reed incorporated his business as Hal's Crane Co. Hal's Crane Co. acquired all of the assets and assumed all of the liabilities of Reed's business. Prior to incorporation...
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