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Some Alternate Perspectives on the Sun Capital Partners Private Equity Case
Drinker Biddle Link to more items from this source
Sept. 13, 2013

"The question that matters the most is whether the private equity fund and its portfolio companies are members of a single 'control group' for ERISA purposes.... If these entities are all under common control for ERISA purposes, an unfunded pension liability could move up and then back down the ownership chain -- even if the fund itself is not liable on the basis that it is not a trade or business, its portfolio companies, i.e., its investment assets, presumably are liable."

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