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IN RE MARCAL PAPER MILLS, INC.

No. 09-4574.

650 F.3d 311 (2011)

In re MARCAL PAPER MILLS, INC., Appellant.

United States Court of Appeals, Third Circuit.

Filed June 16, 2011.

Attorney(s) appearing for the Case

Gerald H. Gline, Esq. , Cole, Schotz, Meisel, Forman & Leonard, Hackensack, NJ, James M. Hirschhorn, Esq. (Argued), Andrew H. Sherman, Esq. , Sills, Cummis & Gross, Newark, NJ, for Appellant.

David Grossman, Esq. , Paul A. Montalbano, Esq. (Argued), Cohen, Leder, Montalbano & Grossman, Kenilworth, NJ, Attorneys for Appellee.

Before: SLOVITER and HARDIMAN, Circuit Judges and JONES, District Judge.

OPINION OF THE COURT

SLOVITER, Circuit Judge.

This appeal, which arises from a bankruptcy proceeding, presents only one issue, but it is an issue of first impression in this Circuit and requires interpretation and reconciliation of two important and complex federal statutory schemes and their underlying policies. Specifically, it requires us to decide whether under the Employee Retirement Income Security Act ("ERISA"), as amended by the Multiemployer Pension...

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