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BOARD OF TRUSTEES v. BES SERVS. INC.

No. 05-1634.

469 F.3d 369 (2006)

BOARD OF TRUSTEES, SHEET METAL WORKERS' NATIONAL PENSION FUND, Plaintiff-Appellee, v. BES SERVICES, INCORPORATED, formerly known as International Visual Corporation of N.Y., Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: November 29, 2006.

Attorney(s) appearing for the Case

ARGUED: Jason Herbert Ehrenberg, Bailey & Ehrenberg, P.L.L.C., Washington, D.C., for Appellant. Marc H. Rifkind, Slevin & Hart, Washington, D.C., for Appellee. ON BRIEF: C. Wayne Owen, Jr., Slevin & Hart, Washington, D.C., for Appellee.

Before NIEMEYER, Circuit Judge, HAMILTON, Senior Circuit Judge, and HENRY F. FLOYD, United States District Judge for the District of South Carolina, sitting by designation.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Senior Judge HAMILTON and Judge FLOYD joined.

OPINION

NIEMEYER, Circuit Judge:

After BES Services, Inc., sold all of its assets in March 2002 and ceased being obligated to contribute to the Sheet Metal Workers' National Pension Fund ("the Pension Fund"), the Pension Fund assessed BES with withdrawal liability of $175,833 under the Multiemployer Pension Plan Amendments Act of...

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