ERISA

Federal 7th Circuit Court
Civil Court
Citation
Case Number: 
No. 11-3055
Decision Date: 
April 22, 2013
Federal District: 
N.D. Ill., E. Div.
Holding: 
Affirmed
Dist. Ct. did not err in finding that defendant-owner of withdrawing employer that incurred $3.6 million in withdrawal liability under ERISA was also liable for said withdrawal liability, after finding that defendant had engaged in unincorporated trade or business under common control of withdrawing employer. All trades or businesses within common control of withdrawing employer are treated as single employer for purposes of joint and several liability, and defendant’s conduct in leasing property to withdrawal employer, where said property served as business location of withdrawing employer, qualified as trade or business under section 1301(b)(1) of Multiemployer Pension Plan Amendment Act for purposes of imposing personal liability on defendant. Moreover, defendant’s provision of management services as independent contractor in selling and winding down golf course also qualified as trade or business under section 1301(b)(1).