BENSON, Senior District Judge.
Farmstead Foods (Farmstead) owned and operated Cedar Rapids Meats, Inc. [hereinafter CRM], an Iowa corporation, located in Cedar Rapids, Iowa. It also owned and operated Cornbelt Meats, Inc. [hereinafter Cornbelt], a Minnesota corporation, located in Albert Lea, Minnesota. Through collective bargaining agreements, Farmstead established a pension plan for the hourly employees of CRM and a separate pension plan for the hourly employees...
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