MEMORANDUM OPINION
FARNAN, District Judge.
Pending before the Court is the Motion for Withdrawal of the Reference Under 28 U.S.C. § 157(d) filed by The Pension Benefit Guaranty Corporation ("PBGC"). The Motion was filed in response to Smith Corona Corporation's ("Smith Corona") Motion for Approval of Distress Termination of Pension Plans ("Distress Termination Motion"), which was filed in the Bankruptcy Court for the District of Delaware. For...
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