No. 87-2023.

857 F.2d 1107 (1988)

TEAMSTERS PENSION TRUST FUND OF PHILADELPHIA AND VICINITY, a multiemployer employee pension benefit plan, Charles J. Schaffer, Jr., a fiduciary, Plaintiffs-Appellants, v. CENTRAL MICHIGAN TRUCKING, INC., a Michigan corporation; Coast-To-Coast Transportation, Inc., a Michigan corporation; Transportation and Business Systems, Inc., a Michigan corporation; and Fuqua Industries, Inc., a Delaware corporation, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided September 28, 1988.

Attorney(s) appearing for the Case

Thomas W. Jennings, Sanford G. Rosenthal, Sagot & Jennings, Philadelphia, Pa., Theodore Sachs (argued), Andrew Nickelhoff, Detroit, Mich., for plaintiffs-appellants.

Jacob M. Yellin, John Ohlweiler, Simpson, Thacher & Bartlett, New York City, Kenneth Edgar, Jr. (argued), Thomas P. Hogan, Rhoades, McKee, Boer, Goodrich & Titta, Grand Rapids, Mich., for defendants-appellees.

Before KENNEDY and WELLFORD, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.

WELLFORD, Circuit Judge.

This appeal presents an interesting and complex issue of statutory interpretation regarding a predecessor employer's withdrawal liability under the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1001 et seq., as amended by the Multiemployer Pension Plan Amendments Act of 1980 ("MPPAA"), 29 U.S.C. § 1381 et seq. The district court held that following a change in corporate structure that is not...

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