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