MEMORANDUM OPINION
DAVID H. COAR, Bankruptcy Judge.
This matter comes before the Court on the Debtor's Motion to Equitably Subordinate the Withdrawal Liability Claim of the National Industrial Group Pension Plan. The Court, having reviewed the record, the stipulation of facts, and the memoranda submitted by the parties, now makes its ruling.
FINDINGS OF FACT
The facts are not in dispute and the parties have submitted a stipulation of facts...
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