NEW YORK - An employer that sold its assets was not exempt from withdrawal liability under the Multi-Employer Pension Plan Amendments Act (MPPAA) because the purchaser was obligated to contribute to the pension fund at the same contribution rate but not the same contribution units that the employer contributed presale, the Second Circuit U.S. Court of Appeals affirmed 2-1 on May 3 (HOP Energy, L.L.C. v. Local 553 Pension Fund, No. 10-3889-cv, 2nd Cir.; 2012 U.S. App. LEXIS 9088).