Law360, New York ( October 19, 2011, 2:42 PM EDT) -- The Court of Appeals for the Third Circuit decided an issue of first impression in In re Marcal Paper Mills Inc, No. 09-4574 (3rd Cir. June 16, 2011), holding that a Chapter 11 company that withdraws from a multiemployer pension plan incurs administrative expense liability for that portion of withdrawal liability attributable to employee work performed during the postpetition period....
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