Authorities Cited: United States Code 11 U.S.C. § 704(a)(7) 26 U.S.C. § 1563(a) 29 U.S.C. § 1001 29 U.S.C. § 1132(g)(C)(ii) 29 U.S.C. § 1301(b)(1) 29 U.S.C. § 1381(b)(1) 29 U.S.C. § 1392(c) 29 U.S.C. § 1399(b)(1) 29 U.S.C. § 1399(b)(2)(A) 29 U.S.C. § 1399(c)(2) 29 U.S.C. § 1399(c)(5) 29 U.S.C. § 1399(c)(5)(A) 29 U.S.C. § 1401(a)(1) 29 U.S.C. § 1401(d) Code of Federal Regulations 29 C.F.R. § 4219.32(a)(1) 29 C.F.R. § 4219.32(d) Supreme Court 455 U.S. 16, 29 513 U.S. 414, 423 Circuit Courts 781 F.2d 1079, 1088 788 F.2d 118 800 F.2d 641, 642-643 832 F.2d 502, 507 875 F.2d 1285, 1288 888 F.2d 1161, 1162-1164 947 F.2d 115, 123 956 F.2d 1369, 1373-1375 960 F.2d 1339, 1342 16 F.3d 1386 22 F.3d 725 43 F.3d 852, 859 60 F.3d 770, 777-778 107 F.3d 241, 247 125 F.3d 526, 533-535 158 F.3d 387 223 F.3d 483 252 F.3d 911 335 F.3d 643 377 F.3d 288, 298-306 537 F. Supp. 1048, 1052