CARDAMONE, Circuit Judge:
We consider two separate appeals presenting identical legal issues: Whether appellants shipping companies are "employers" under the Multiemployer Pension Plan Amendments Act (MPPAA or the Act), 29 U.S.C. § 1381 et seq. (1982), and whether they are therefore subject to "withdrawal liability" under that Act upon ceasing their operations in the Port of New York. The carriers' chief contention is that Congress' use of the term "employer...
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