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1986-09 |
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ORDER
EMIL F. GOLDHABER, Chief Judge. Upon consideration of the Motion of Pension Benefit Guaranty Corporation (the
*200 “PBGC”) for Amendment of Opinion, and briefs and arguments of counsel thereon, it is herebyORDERED:
1. That the PBGC’s Motion is granted;
2. That the Opinion accompanying the Court’s Order of August 8, 1986, 64 B.R. 232 is hereby amended to replace the analysis of 29 U.S.C. § 1368 on pages 234-35 of the Opinion with the following:
On asserting that the claim of the Pension Fund is a tax, the trustee relies on § 4068(c)(2) of ERISA, 29 U.S.C. § 1368(c)(2). This reliance is misplaced. Section 1368 applies, by the terms of subsection (a), only to liability “under section 1362, 1363 or 1364.” The PBGC did not file a claim for liability under any of the sections to which § 1368 applies. Instead, the PBGC’s claims assert liability under 29 U.S.C. § 1082.
Document Info
Docket Number: Bankruptcy No. 82-00187G
Citation Numbers: 72 B.R. 199
Judges: Goldhaber
Filed Date: 9/17/1986
Precedential Status: Precedential
Modified Date: 11/22/2022