CHICAGO - The owners of a closely held trucking company who leased their property to the company were engaged in a "trade or business" and were jointly and severally liable for the trucking company's withdrawal liability under the Multiemployer Pension Plan Amendments Act of 1980 (MPPAA), the Seventh Circuit U.S. Court of Appeals ruled Feb. 8 (Central States Southeast and Southwest Areas Pension Fund, et al. v. Messina Products, LLC, et al., Nos. 11-3513, 12-1333, 7th Cir.; 2013 U.S. App. LEXIS 2681).