F.H. Cobb Co. v. New York State Teamsters Conference Pension & Retirement Fund
F.H. Cobb Co., a subsidiary of Super Food Services Inc., filed an action seeking a declaration of non-liability under the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA) concerning withdrawal liability to the New York State Teamsters Conference Pension and Retirement Fund. The MPPAA retroactively imposed liability for employers withdrawing on or after April 29, 1980. F.H. Cobb had ceased its primary wholesale distribution business by March 8, 1980, and retained a minimal workforce for only phase-out activities until May 16, 1980, with final pension contributions in May 1980. The court analyzed whether this constituted a 'complete withdrawal' prior to the MPPAA's effective date, concluding that the phase-out work did not negate the earlier cessation of covered operations. Consequently, the court granted summary judgment for the plaintiffs, declaring F.H. Cobb's non-liability under the MPPAA's withdrawal provisions.