HAMILTON, Circuit Judge.
The issues in this appeal govern whether two solvent business entities can be held responsible for the liabilities of an insolvent affiliate under the Multiemployer Pension Plan Amendments Act of 1980, 29 U.S.C. §§ 1381-1461. The insolvent employer in the pension plan is defendant-appellant SCOFBP, LLC, which incurred withdrawal liability in 2001 for unfunded pension benefits when it stopped operating and paying into a union's pension...
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