OPINION
PREGERSON, Circuit Judge:
The Penn Central Corporation ("Penn Central") appeals the district court's summary judgment upholding an arbitration award in favor of the Western Conference of Teamsters Pension Trust Fund (the "Fund") for "withdrawal liability" under section 4201 of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1381. This appeal presents two issues. First, we must decide whether Penn Central is exempt...
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