Opinion for the Court filed by Circuit Judge MIKVA.
MIKVA, Circuit Judge:
A 1986 amendment to the Employee Retirement Income Security Act ("ERISA") provides that when an employer applies to the Internal Revenue Service ("IRS") for a waiver of the pension plan minimum funding requirements set forth in the statute, it must give notice of the waiver application to the union representing the plan participants, and the IRS must consider any relevant information...
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