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BORDEN v. BAKERY & CONFECTIONERY UNION & INDUSTRY INTERN. PENSION

Nos. 91-1787, 91-1788.

974 F.2d 528 (1992)

BORDEN, INC., Plaintiff-Appellee, v. BAKERY & CONFECTIONERY UNION & INDUSTRY INTERNATIONAL PENSION; Board of Trustees of the Bakery and Confectionery Union Industry International Pension Fund, Defendants-Appellants. BORDEN, INC., Plaintiff-Appellant, v. BAKERY & CONFECTIONERY UNION & INDUSTRY INTERNATIONAL PENSION; Board of Trustees of the Bakery and Confectionery Union Industry International Pension Fund, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided September 4, 1992.

Attorney(s) appearing for the Case

Julia Penny Clark, Bredhoff & Kaiser, Washington, D.C., argued (John M. West, on brief), for defendants-appellants.

Baruch Abraham Fellner, Gibson, Dunn & Crutcher, Washington, D.C., argued (Peter H. Turza, Derry Dean Sparlin, Jr., on brief), for plaintiff-appellee.

Before SPROUSE and NIEMEYER, Circuit Judges, and KIDD, Senior United States District Judge for the Northern District of West Virginia, sitting by designation.

OPINION

NIEMEYER, Circuit Judge:

The Multiemployer Pension Plan Amendments Act of 1980, Pub.L. No. 96-364, 94 Stat. 1208 (1980), established the "withdrawal liability" of an employer withdrawing from a multiemployer pension plan to recoup the employer's proportional share of the plan's present shortfall in the funding of its vested pension benefits. The narrow question presented on this appeal is whether the statutorily...

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