"A close review of the Seventh Circuit cases noted above indicates that a more helpful recitation of the rule would proceed as follows: Where an individual [1] owns the property on which a withdrawing employer conducts its operations, [2] leases the property to the withdrawing employer, and [3] owns the withdrawing employer, then that individual is personally liable for the payment of withdrawal liability incurred by the withdrawing employer. In sum, if an individual engages in a trade or business under common control with the withdrawing employer by leasing his property to the withdrawing employer, he is personally liable for payment of withdrawal liability." [Board of Trustees of the Automobile Mechanics' Local No. 701 Union And Industry Welfare Fund and Board of Trustees of the Automobile Mechanics' Local No. 701 Union And Industry Pension Fund v. Beland & Wiegers Enterprises, Inc., No. 13-CV-1611 (N.D. Ill. Oct. 29, 2014)

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