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IN RE WIRE ROPE CORP. OF AMERICA, INC.

No. 02-50493-JWV.

287 B.R. 771 (2002)

In re WIRE ROPE CORPORATION OF AMERICA, INCORPORATED, Debtor.

United States Bankruptcy Court, W.D. Missouri.

December 30, 2002.

Attorney(s) appearing for the Case

Eric L. Johnson, Lisa A. Epps, Scott J. Goldstein, Spencer, Fane, Britt & Browne, Kansas City, MO, for Debtor.

Sherri L. Wattenbarger, Kansas City, MO, United States Trustee.

Daniel J. Flanigan, Diane C. Browning, James E. Bird, Polsinelli, Shalton & Welte, P.C., Kansas City, MO, for Official Committee of Unsecured Creditors.

MEMORANDUM OPINION AND ORDER

Jerry VENTERS, Bankruptcy Judge.

In this Chapter 11 proceeding, the debtor and debtor-in-possession, Wire Rope Corporation of America, Incorporated, ("Debtor") presents a unique issue of first impression in this Court and an issue that apparently has not been addressed by the Eighth Circuit Court of Appeals — the "distress termination" of three employee retirement plans pursuant to provisions of the Employee Retirement...

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