MURNAGHAN, Circuit Judge:
The primary issue presented for our review in this consolidated appeal concerns the attempted assertion by a multiemployer pension plan against an individual employer withdrawing from the plan of withdrawal liability as computed under the "modified presumptive method," pursuant to the Multiemployer Pension Plan Amendments Act, 29 U.S.C. § 1381 et seq. Specifically, we must determine whether the fact that a plan has no "unfunded...
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