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BERKSHIRE HATHAWAY v. TEXTILE WORKERS PENSION FUND

No. 88-1543.

874 F.2d 53 (1989)

BERKSHIRE HATHAWAY, INC., Plaintiff, Appellant, v. TEXTILE WORKERS PENSION FUND, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided May 9, 1989.

Attorney(s) appearing for the Case

William L. Patton with whom James B. Levy and Ropes & Gray, Boston, Mass., were on brief, for plaintiff, appellant.

Ronald E. Richman with whom Mark E. Brossman, Mary Ellen Koscs-Fleming, Chadbourne & Parke, New York City, N.Y., William F. Joy, Jr., Laurence J. Donoghue and Morgan, Brown & Joy, Boston, Mass., were on brief, for defendant, appellee.

Before COFFIN, BOWNES and SELYA, Circuit Judges.

COFFIN, Circuit Judge.

This case presents the issue of whether withdrawal liability may be assessed under the Multiemployer Pension Plan Amendments Act of 1980, 29 U.S.C. §§ 1381 et seq. (MPPAA or "the Act"), against an employer who withdraws from a fully funded plan. The district court held that such employers may incur withdrawal liability. We believe the district court failed to give adequate deference to the implementing agency's interpretation...

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