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HUBER v. CASABLANCA INDUSTRIES, INC.

Nos. 89-3776, 89-3780.

916 F.2d 85 (1990)

Ray HUBER, Edward L. Rees, Carl C. Huber, and James Bono as Trustees of the UFCW, Local 23 and Giant Eagle Pension Fund, Appellants at 89-3776, Cross-Appellees at 89-3780, v. CASABLANCA INDUSTRIES, INC., Cross-Appellants at 89-3780, Appellees at 89-3776.

United States Court of Appeals, Third Circuit.

Decided September 24, 1990.

Rehearing and Rehearing Denied October 22, 1990.

Attorney(s) appearing for the Case

William P. Getty (argued), Joseph A. Vater, Jr., Meyer, Unkovick & Scott, Pittsburgh, Pa., for appellants-cross-appellees.

E. Calvin Golumbic (argued), Ronald L. Castle, Arent, Fox, Kintner, Plotkin & Kahn, Washington, D.C., for appellees-cross-appellants.

Carol Connor Flowe, Gen. Counsel, Jeanne K. Beck, Deputy Gen. Counsel, Israel Goldowitz, Asst. Gen. Counsel, Steven A. Weiss, Atty. (argued), Office of the Gen. Counsel, Washington, D.C., for amicus curiae Pension Ben. Guar. Corp.

K. Peter Schmidt, Douglas L. Wald, Arnold & Porter, Washington, D.C., for amicus curiae Nat. Coordinating Committee for Multiemployer Plans.

Before STAPLETON and GREENBERG, Circuit Judges, and POLLAK, District Judge.

Rehearing and Rehearing In Banc Denied October 22, 1990.

OPINION OF THE COURT

GREENBERG, Circuit Judge.

This case raises a number of questions regarding the calculation of withdrawal liability under the Multiemployer Pension Plan Amendments Act of 1980 ("MPPAA"), 29 U.S.C. § 1381 et seq.:

1) How is an investment contract to be valued? 2) How is the interest rate on amortization...

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