District Court, D. Massachusetts October 18, 2012, Civil Action No. 10-10921-DPW (Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund)

MEMORANDUM AND ORDER

DOUGLAS P. WOODLOCK, District Judge.

Sun Capital Partners III, LP and Sun Capital Partners III QP, LP (together, “Sun Fund III”), and Sun Capital Partners IV, LP (“Sun Fund IV”) (collectively, the “Sun Funds”), seek a declaratory judgment that they are not liable to New Eng*109land Teamsters and Trucking Industry Pension Fund (the “Pension Fund”) for the payment of withdrawal