FLAUM, Chief Judge.
Following a bench trial, the district court held that Defendant-Appellant Orin S. Neiman operated a sole proprietorship in 1991 and 1993, resulting in withdrawal liability under the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1001, et seq. Neiman appeals, and, for the reasons stated herein, we affirm.
I. Background
Central States, Southeast and Southwest Areas Pension Fund ("Central States") is a...
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