UMW 1974 Plan & Trust v. Lexington Coal Co. LLC (In re HNRC Dissolution Co.)

Pre 2005-Act: 
Pre 2005-Act
Ruling: 
Disallowance of administrative expense claim by multiemployer pension plan affirmed.
Procedural posture: 
Debtors participated in a multiemployer pension plan until they terminated operations two years after filing chapter 11 cases. Termination constituted a complete withdrawal from the plan and caused them to incur withdrawal liability under the Employee Retirement Income Security Act. The plan challenged the U.S. Bankruptcy Court for the Eastern District of Kentucky's order denying its application for allowance of an administrative expense claim.
Issue: 
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Commercial case opionion summary, case decided on November 04,2008, LexisNexis #1208-065