MEMORANDUM OF OPINION
DAVID F. SNOW, Bankruptcy Judge.
Sunarhauserman, Inc. (the "Debtor") was a party to a collective bargaining agreement with the United Furniture Workers of America, Local 450, covering employees in its wall products business when the petition commencing this chapter 11 case was filed. United Furniture Workers Pension Plan A ("Plan A") is the multi-employer pension plan which administer the pension...
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