Matter of Sewell Mfg. Co., Inc.

Rejecting PBGC's argument that Section 1341 (c) (B) of ERISA required a debtor to file a plan of reorganization and disclosure statement as a necessary prerequisite to a bankruptcy court's distress termination analysis and recognizing case law holding that "ERISA may not be interpreted so as to confound the clear intentions of the Bankruptcy Code's drafters"