DENVER - An employer that attempted to re-enter a multiemployer pension plan following the expiration of its collective bargaining agreement without following the required procedures is liable for withdrawal liability under the Multiemployer Pension Plan Amendment Act and is not entitled to a refund of the money it paid to the plan after it withdrew, the 10th Circuit U.S. Court of Appeals ruled June 10 in an unpublished order (Trustees of the Utah Carpenters' and Cement Masons' Pension Trust, et al. v. Elizabeth Loveridge, Trustee for Perry Olsen Drywall, Inc., Nos. 13-4025, 13-4120, 10th Cir.; 2014 U.S. App. LEXIS 10731).