CARDAMONE, Circuit Judge:
In 1980 Congress enacted the Multiemployer Pension Plan Amendments Act (MPPAA or the Act) to shore up the finances of multiemployer plans and encourage their growth. An employer presently a member of one such plan has transferred some employees to a different location and has become liable to make contributions on their behalf to a new plan. The old plan has demanded payment of the employer's withdrawal liability. The employer refuses to...
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