Carpenters Pension Trust Fund v. Moxley

Ruling: 
As ERISA withdrawal liability was statutory and not a fund asset, it was not created via fiduciary defalcation and was dischargeable.
Issue: 
Was withdrawal liability under ERISA created via fiduciary defalcation.
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Commercial case opionion summary, case decided on August 20,2013, LexisNexis #0913-044