OPINION
DUGGAN, District Judge.
Plaintiffs, Central States, Southeast and Southwest Areas Pension Fund (the "Fund"), and its trustees (the "Plan Sponsors") (collectively referred to as "Central States"), brought this action to recover an assessment of withdrawal liability from defendant, George W. Rogers, under the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001 et seq., as amended by the Multiemployer Pension...
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