MEMORANDUM OF DECISION
HENRY J. BOROFF, Bankruptcy Judge.
This involuntary Chapter 7 case is before the Court upon a petition filed by the Trustees of the International Brotherhood of Electrical Workers Local No. 7 Annuity Fund (the "Annuity Fund"), the Trustees of the International Brotherhood of Electrical Workers Local No. 7 Pension Fund (the "Pension Fund"), and the Trustees of the International Brotherhood of Electrical Workers Local No. 7 Health...
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