27 Cited authorities

Bay Area Laundry v. Ferbar
522 U.S. 192 (1997) Cited 628 times 3 Legal Analyses
Holding that a new statute of limitations starts to run with each missed payment or when payment of the debt is accelerated
Kramer v. Time Warner Inc.
937 F.2d 767 (2d Cir. 1991) Cited 1,990 times 1 Legal Analyses
Holding that the Court may consider matters of which judicial notice may be taken under Federal Rule of Evidence 201
Shipping Financial Services Corp. v. Drakos
140 F.3d 129 (2d Cir. 1998) Cited 799 times
Holding that in considering a 12(b) motion to dismiss for want of subject matter jurisdiction, a court must assume as true factual allegations in the complaint
Bank of New York v. First Millennium, Inc.
607 F.3d 905 (2d Cir. 2010) Cited 491 times 1 Legal Analyses
Holding that 12 U.S.C. § 1821(d)(D) "bars only claims that could be brought under [FIRREA’s] administrative procedures"
Schlaifer Nance Company v. Estate of Warhol
119 F.3d 91 (2d Cir. 1997) Cited 357 times
Holding that predicate acts were unrelated despite an overlap of participants
Maryland Cas. Co. v. Continental Cas. Co.
332 F.3d 145 (2d Cir. 2003) Cited 141 times
Finding the duty to defend "exceedingly broader" than duty to indemnify
Galli v. Metz
973 F.2d 145 (2d Cir. 1992) Cited 184 times 5 Legal Analyses
Holding that courts should avoid constructions that render terms meaningless
Bowers v. Transportacion Maritima Mexicana
901 F.2d 258 (2d Cir. 1990) Cited 131 times
Holding employer-defendant in ERISA action who did not timely seek arbitration of withdrawal liability assessment upon notification of same by commencement of the action waived right to arbitration by waiting until after a determination on the merits
Seippel v. Jenkens Gilchrist, P.C.
341 F. Supp. 2d 363 (S.D.N.Y. 2004) Cited 79 times
Holding cognizable under federal securities law plaintiff's claim that defendants promoted "tax shelter" and advised plaintiff IRS would recognize claimed losses, where,inter alia, IRS and state tax agency had audited plaintiff's returns and assessed penalties
Ilgwu Nat Retirement Fund v. Levy Bros. Frocks
846 F.2d 879 (2d Cir. 1988) Cited 119 times
Finding "the arbitration provisions of MPPAA do not constitute an absolute bar to federal jurisdiction, but instead constitute an exhaustion of administrative remedies requirement"
Rule 12 - Defenses and Objections: When and How Presented; Motion for Judgment on the Pleadings; Consolidating Motions; Waiving Defenses; Pretrial Hearing
Fed. R. Civ. P. 12 Cited 348,503 times 930 Legal Analyses
Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss
Section 1132 - Civil enforcement
29 U.S.C. § 1132 Cited 26,365 times 171 Legal Analyses
Holding liable "[a]ny administrator" who fails to provide documents in a timely manner
Section 1381 - Withdrawal liability established; criteria and definitions
29 U.S.C. § 1381 Cited 1,152 times 6 Legal Analyses
Obligating employers who exit multiemployer pension plans to pay withdrawal liability equaling the employer's share of the plan's unvested benefits
Section 1401 - Resolution of disputes
29 U.S.C. § 1401 Cited 837 times
Establishing a presumption of correctness for "the findings of fact made by the arbitrator"
Section 1301 - Definitions
29 U.S.C. § 1301 Cited 825 times 8 Legal Analyses
Adopting regulations prescribed under 26 U.S.C. § 414(b) and (c) for determining whether common control exists
Section 1399 - Notice, collection, etc., of withdrawal liability
29 U.S.C. § 1399 Cited 718 times 1 Legal Analyses
Granting the employer 90 days to ask the plan sponsor to review its determination of the employer's liability
Section 1451 - Civil actions
29 U.S.C. § 1451 Cited 618 times 4 Legal Analyses
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"
Section 414 - Definitions and special rules
26 U.S.C. § 414 Cited 585 times 62 Legal Analyses
Defining a "church plan" as one established and maintained by a church that has tax exempt status
Section 1383 - Complete withdrawal
29 U.S.C. § 1383 Cited 527 times 5 Legal Analyses
Listing additional requirements

The National Retirement Fund et al v. Caesars Entertainment Corporation et al

27 Cited authorities

Holding that a new statute of limitations starts to run with each missed payment or when payment of the debt is accelerated

Holding that the Court may consider matters of which judicial notice may be taken under Federal Rule of Evidence 201

Holding that in considering a 12(b) motion to dismiss for want of subject matter jurisdiction, a court must assume as true factual allegations in the complaint

Holding that 12 U.S.C. § 1821(d)(D) "bars only claims that could be brought under [FIRREA’s] administrative procedures"

Holding that predicate acts were unrelated despite an overlap of participants

Finding the duty to defend "exceedingly broader" than duty to indemnify

Holding that courts should avoid constructions that render terms meaningless

Holding employer-defendant in ERISA action who did not timely seek arbitration of withdrawal liability assessment upon notification of same by commencement of the action waived right to arbitration by waiting until after a determination on the merits

Holding cognizable under federal securities law plaintiff's claim that defendants promoted "tax shelter" and advised plaintiff IRS would recognize claimed losses, where,inter alia, IRS and state tax agency had audited plaintiff's returns and assessed penalties

Finding "the arbitration provisions of MPPAA do not constitute an absolute bar to federal jurisdiction, but instead constitute an exhaustion of administrative remedies requirement"

Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

Holding liable "[a]ny administrator" who fails to provide documents in a timely manner

Obligating employers who exit multiemployer pension plans to pay withdrawal liability equaling the employer's share of the plan's unvested benefits

Establishing a presumption of correctness for "the findings of fact made by the arbitrator"

Adopting regulations prescribed under 26 U.S.C. § 414(b) and (c) for determining whether common control exists

Granting the employer 90 days to ask the plan sponsor to review its determination of the employer's liability

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"

Defining a "church plan" as one established and maintained by a church that has tax exempt status

Listing additional requirements