Cuyamaca Meats, Inc. v. San Diego & Imperial Counties Butchers' & Food Employers' Pension Trust Fund

Plaintiffs and counter-defendants, Cuyamaca Meats, Inc., C & M Packing Corp., and National Meat Packers, Inc., (“the Employers”), filed this suit for declaratory judgment on May 1, 1984. Defendant and counter-claimant, San Diego and Imperial Counties Butchers’ and Food Employers’ Pension Trust Fund (“the Trust Fund”), counter-claimed for declaratory relief on May 22, 1984. Both sides seek a determination of the date the Employers permanently withdrew from the Trust Fund for purposes of ascertaining the amount of the Employers’ withdrawal liability under the Multi-employer Pension Plan Amendments Act of 1980 (“the MPPAA”).

These cross-motions for summary judgment came on for hearing on April 7, 1986.

At the hearing, the Court announced its decision to grant summary judgment for the Employers. The court now enters this Opinion and Order.

I. BACKGROUND

A. Relevant Provisions of the MPPAA.

Under the MPPAA, an employer becomes liable for withdrawal liability upon a complete or partial withdrawal from a multi-employer plan. 29 U.S.C. § 1381 (a). A “complete withdrawal” occurs when an employer either “(1) permanently ceases to have an obligation to contribute under the plan or (2)…