Board of Trustees of the Ken Lusby Clerks & Lumber Handlers Pension Fund v. Piedmont Lumber & Mill Co.

*1177 ORDER GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT

Plaintiff Board of Trustees of the Ken Lusby Clerks & Lumber Handlers Pension Fund (the “Board”) filed this action to recover a $1,660,266 withdrawal liability assessment imposed by ERISA when Defendant Piedmont Lumber & Mill Company (“Piedmont”) withdrew from participation in the Ken Lusby Clerks & Lumber Handlers Pension Plan (the “Plan”). The Defendants in this action are Piedmont, William Myer, Jr., and Wendy Oliver, each of whom the Board alleges are jointly and severally liable for the withdrawal liability assessment.

Pending before the Court is the Board’s Motion for Summary Judgment against all Defendants. See Dkt. No. 101 (“Mot.”). The Court has carefully considered the arguments and evidence offered by the parties, both in their written submissions to the Court and during the hearing on this motion. For the reasons discussed below, the Court GRANTS Plaintiffs Motion for Summary Judgment.

I. FACTUAL BACKGROUND

The Ken Lusby Clerks & Lumber Handlers Pension Fund (the “Fund”) provides retirement benefits for employees on whose behalf employers make contributions. The parties do not dispute that Piedmont…