NORRIS, Circuit Judge:
This case involves the withdrawal liability imputed to the owners of a commonly controlled unincorporated sole proprietorship under the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), 29 U.S.C. § 1001 et seq.
In 1981, Lewiston Pre-Mix Concrete, Inc. (Pre-Mix) withdrew from the Western Conference of Teamsters Pension Plan, a multiemployer...
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