District Court, S.D. New York April 15, 1986, 84 Civ. 1602 (RO) (Trustees of the Amalgamated Cotton Garment & Allied Industries Fund v. Baltimore Sportswear, Inc.)

OWEN, District Judge.

This ERISA action stems from a dispute between a multiemployer retirement plan and an employer which is in the process of going out of business. Plaintiff, the retirement plan, sues the employer to recover the so-called “withdrawal liability” that an employer is required to pay a retirement plan upon withdrawal.