United States Bankruptcy Court, W.D. Missouri December 30, 2002, 14-41204 (In Re Wire Rope Corp. of America, Inc.)

MEMORANDUM OPINION AND ORDER

Jerry VENTERS, Bankruptcy Judge.

In this Chapter 11 proceeding, the debt- or and debtor-in-possession, Wire Rope Corporation of America, Incorporated, (“Debtor”) presents a unique issue of first impression in this Court and an issue that apparently has not been addressed by the Eighth Circuit Court of Appeals — the “distress termination” of three employee retirement