Teamsters Pension Trust Fund-Board of Trustees of the Western Conference v. Allyn Transportation Co.

We review and affirm separate judgments against Allyn Transportation Company and the Landy corporations under the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), 29 U.S.C. § 1381 et seq.

I

Appellant Allyn, a participating employer in a multiemployer defined benefits pension plan sponsored by appellee Teamsters Pension Trust Fund, laid off 122 of 123 employees covered by the plan, and restricted its covered operations accordingly. Under MPPAA an employer who withdraws from a defined benefits plan must pay the plan a proportionate share of the plan’s unfunded vested benefits. 29 U.S.C. § 1381 . The Fund determined Allyn’s withdrawal liability and sent Allyn a formal notice and demand for payment. 29 U.S.C. § 1382 . Al-lyn requested reconsideration ( 29 U.S.C. § 1399 (b)(2)(A)) claiming a “complete withdrawal” from the plan by Allyn had occurred before MPPAA’s effective date and Allyn therefore had no withdrawal liability under the Act. 29 U.S.C. §§ 1383 , 1461(e). The Fund rejected Allyn’s claim and advised Allyn it had 60 days to initiate arbitration. 29 U.S.C. § 1401 (a)(1). 1 Allyn took no action. The Fund sued Allyn to collect the withdrawal liability. 29 U.S.C. §…