LIPEZ, Circuit Judge.
This case concerns the continuing liability of Bowater, Inc. for the health benefits of some of the retired workers of its subsidiary, Great Northern Paper, Inc. ("GNP"), after Bowater sold GNP to Inexcon in 1999. Bowater claims that its responsibility for these benefits terminated either at the time of GNP's sale or in 2003, when Bowater consolidated its benefit plans under an umbrella plan whose coverage did not extend to GNP retirees. A putative...
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