MEMORANDUM OPINION
AMY BERMAN JACKSON, United States District Judge
Plaintiff Pension Benefit Guaranty Corporation ("PBGC") has brought this action against defendant Asahi Tec Corporation ("Asahi Tec") under Title IV of the Employee Retirement Income Security Act of 1974 ("ERISA"), as amended 29 U.S.C. §§ 1301-1461 (2006 and Supp. II 2008). Compl. [Dkt. # 1] ¶ 1. In 2007, defendant, a Japanese corporation, acquired a U.S.-based...
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