Opinion for the Court filed by Circuit Judge STARR.
STARR, Circuit Judge:
These two cases involve contests over employers' financial obligations to multiemployer pension funds. The cases arise under the Multiemployer Pension Plan Act Amendments of 1980 ("the MPPAA"), 29 U.S.C. §§ 1381-1461 (1982 & Supp. III 1985). Both cases pose a single issue: whether an employer that has been assessed "withdrawal liability" within the meaning of the MPPAA...
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