New England Teamsters and Trucking Industry Pension Fund v. Sun Capital Partners III, LP, et al
1. Whether the First Circuit's holding that the Sun
Funds did not form a partnership-in-fact is inconsistent with this Court's precedent in Culbertson
v. Commissioner and presents a conflict among the
circuits.
2. Whether the First Circuit's analysis has created
a judicial exemption shielding private equity
funds from withdrawal liability in contravention
of the purpose of ERISA and the MPPAA as intended by Congress and as set forth by this Court.
Whether the First Circuit's holding that the Sun Funds did not form a partnership-in-fact is inconsistent with this Court's precedent in Culbertson v. Commissioner and presents a conflict among the circuits