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United States Ninth Circuit

Resilient Floor Covering Pension Trust Fund Bd. of Trustees v. Michael's Floor Covering, Inc., 12-17675

In an ERISA case, the district court's judgment, after a bench trial, holding that a construction industry employer was not subject to "withdrawal liability" under the Multiemployer Pension Plan Amendment Act (MPPAA), is reversed where: 1) a bona fide successor employer in general and a construction industry successor employer in particular, can be subject to MPPAA withdrawal liability, so long as the successor took over the business with notice of the liability; and 2) the most important factor in assessing whether an employer is a successor for purposes of imposing MPPAA withdrawal liability is whether there is substantial continuity in the business operations between the predecessor and the successor, as determined in large part by whether the new employer has taken over the economically critical bulk of the prior employer's customer base.

Appellate Information

  • Decided 09/11/2015
  • Published 09/11/2015




  • United States Ninth Circuit


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