534 U.S. 438 (2002) Cited 851 times 2 Legal Analyses
Holding that where Congress has listed some categories of people as to successor liability under 26 U.S.C. § 9706, those not included in the list are not liable because Congress could have included them "clearly and explicitly"
Holding that a cause of action could not be advanced under § 1132(B) when the plaintiffs sought to enforce the plan "not as written, but as it should properly be enforced under ERISA."
Finding a successor corporation liable for its predecessor's legal claims under certain circumstances, including if the transaction amounts to a de facto merger, or the buying corporation is a “mere continuation” of the selling corporation
Explaining that the 1992 Plan Trustees filed suit after a "related person" failed to pay monthly per-beneficiary premiums for former employees of a "last signatory operator" who were receiving benefits from the 1992 Plan
Stating that, "[i]n any action under this section to compel an employer to pay withdrawal liability, any failure of the employer to make any withdrawal liability payment within the time prescribed shall be treated in the same manner as a delinquent contribution"