Go to the Plan Documents page or click here to view this document issued in October 2021. GetDirections. Murrietta wrote to the trust fund on behalf of Rozay's Transfer requesting relief from payment of contributions for this interim period. Southwest Service Administrators, Inc. Plumbers And Steamfitters Defined Contribution And 401(k) Plan Of Texas. Rozay's Transfer contends Teamsters Local 208 fraudulently induced it to execute the underlying collective bargaining agreement and thus Rozay's Transfer has no obligation to pay retroactive contributions. more about organizing your workplace. See Uniform Commercial Code Sec. That appeal has now been consolidated with Rozay's Transfer's appeal from final judgment in favor of Southwest Administrators in the collection action, Our decision also comports with the decision in Waggoner v. Dallaire, 649 F.2d 1362 (9th Cir. Rozay's Transfer v. Local Freight Drivers, Local 208. However, Murrietta and Anderson represented to Rozay that it was possible on an individual case-by-case basis for the trust fund to grant an employer relief from making up the delinquent payments. For reasons of public policy, traditional contract law does not apply with full force in actions brought under the Employee Retirement Income Security Act (ERISA) to collect delinquent trust fund contributions. This employer has claimed their Employer Profile and is engaged in the Glassdoor community. The Western Conference of Teamsters Pension Plan assumed responsibility for administering the Western States Food Plan. WELCOME 3-305(2) (c); see Restatement (Second) of Contracts Sec. Pacific Southwest Administrators. It is not an abuse of discretion to deny an application for impleader where it will disadvantage the existing action. Indeed, the defense of fraudulent inducement indicates there has been no proper manifestation of mutual assent. This section explains what you need to know and do to get the most from your Plan benefits. Pension Administrative Offices are open to assist plan participants. 158(a) (5) with refusal to execute a collective bargaining agreement that had allegedly been negotiated. II STANDARD OF REVIEW We accept the district court's findings of fact because they are not clearly erroneous. However, such a reading provides, at most, that Rozay's Transfer would not be required to pay the delinquent contributions as part of the resolution of the unfair labor practice charge and the grievance. White & R. Summers, Uniform Commercial Code Sec. 1145, to limit further the range of defenses available in an action for delinquent trust fund contributions. In sum, the misrepresentation by the union went to Rozay's inducement to enter the agreement, rather than to his understanding of the basic nature of the transaction. The Teamsters Pension Trust Fund was formed to provide participating employees and employers with an affordable, comprehensive and efficient retirement program. Our competitive landscape shows how this business compares to similar businesses in their industry and region based on information found in their Dun & Bradstreet Credibility Review profile. Account Manager Job Richardson Texas USA,Management Now you can log in to a secure, private website to get benefit payment information, update direct deposit and tax elections, view and print tax documents and more. Click here for details. Website (626) 279-3000. INSURANCE PRODUCTS ARE ISSUED BY THE PRUDENTIAL INSURANCE COMPANY OF AMERICA (PICA), NEWARK, NJ OR ITS AFFILIATES. CV 84-8313 MRP (Bx) (C.D. We value your time, so appointments are not required but will greatly assist in our ability to assist you without unreasonable delay. 1970). H&W Trust Fund, Operating Engineers' Local No. This program is meant to be an important supplement to your Social Security and other sources of retirement income. Go to the Plan Documents page to view new year-end 2022 documents issued in the Spring of 2023. In Operating Engineers Pension Trust v. Gilliam, 737 F.2d 1501, 1503 (9th Cir. Southwest Service Administrators Jobs - Glassdoor All Rights Reserved. elgin mental health center forensic treatment program. If you prefer to meet by telephone or video conference, give us a call and we will schedule a time if we cannot offer immediate assistance. This trust fund is a multiemployer pension plan as defined by subsections 3(2) and (37) (A) of the Employee Retirement Income Security Act of 1974, 29 U.S.C. Union contracts spell out not just salaries and benefits, but also information about class size, employee evaluations, school calendars, and more. Default; Distance; Rating; Name (A - Z) Sponsored Links. Calamari & J. Perillo, Contracts Sec. teamsters southwest administrators - quinta-sanjoaquin.com The NLRB charge was subsequently amended to include the charge that Rozay's Transfer had unilaterally altered benefits and conditions of employment, including cessation of payments to the pension fund. See 12 Williston on Contracts Sec. L. Rev. Pension Analyst - AZ: Southwest Service Administrators: Phoenix, AZ: $35K-$40K: Accounts Payable/Receivable Data Entry Clerk - AZ: Southwest Service . It does not replace or affect the normal monthly pension from the Primary Plan. 2d 553 (1984). Welcome to the Teamsters Western Region & Local 177 Health Care Plan! Plan Forms & Documents | The Western Conference of Teamsters Pension Trust Northwest Administrators- Teamsters & Retirees Southern California Retail Clerks Union and Food Employers Joint Pension Trust Fund v. Bjorklund, 728 F.2d 1262, 1265 (9th Cir. If oral modifications to the express terms of the agreement by the employer and union were permitted, " [e]mployees, basing their futures on the promise of an old-age pension provided in a union contract, may discover in later years to their surprise that an oral side-agreement had eroded the worth of their pension rights." Southwest Administrators, Inc - Design Develop Maintain TEAMSTERS LOCALS 63, 396 & 495 : Southwest Administrators, Inc Covina Office: Call Us: 1-800-336-3387 Monday through Friday 8 a.m. to 4 p.m. PT (excluding holidays) As in the instant case, the fraudulent misrepresentation in Bjorklund went directly to the employer's central motivation for entering into the agreement. 1983), cert. Rozay's Transfer also filed a counterclaim seeking the return of $57,235.28 in contributions made to the trust between October, 1981 and April, 1982, the period between expiration of the old bargaining agreement and the date Rozay's Transfer ceased making payments. Elected Officials Urge Company to Follow Labor Law, Deliver an Agreement, TEAMSTERS RATIFY INDUSTRY-LEADING CONTRACT AT UNITED AIRLINES, HONORING DR. KING AND THE FIGHT FOR LABOR DIGNITY, TEAMSTERS LOCAL 104 ENDORSES RUBEN GALLEGO FOR US SENATE. Teamsters Local 572, Carson | California Labor Union Click here for details. However, the settlement agreement makes no reference to trust fund contributions, while the renewed collective bargaining agreement executed simultaneously expressly provides for contributions to the trust fund effective as of September, 1981, thereby covering the disputed period between May, 1982 and February, 1983. Southwest Service Administrators, Inc. Monday through Friday 1-800-336-3387 Over the phone, they can: The telephone hours are Monday through Friday from 8:00 a.m. to 4:00 p.m., Pacific Time. See generally Laborers Health and Welfare Trust Fund v. Advanced Lightweight Concrete Co., Inc., 779 F.2d 497 (9th Cir. Get free summaries of new Ninth Circuit US Court of Appeals opinions delivered to your inbox! Employee Email, Cemetery records regarding ownership of lots and burial records, Establishing a New Account and Making Changes to an Existing Account, Airport Joint Operations and Management Board, Do you want to pay a bill online? 2d 890 (1986); see generally Note, An Employer's Implied Cause of Action for Restitution Under Section 403 of ERISA, 54 Fordham L. Rev. The Mackinac Center for Public Policy works to update this database in a timely southwest administrators teamsters pension at 1366. When the new collective bargaining agreement was executed on March 8, 1983, Murrietta had been informed of the trust fund's decision to deny a waiver of the delinquent contributions. Under traditional contract law and negotiable instruments law, personal property or a negotiable instrument transferred by virtue of a misrepresentation may subsequently be transferred to a bona fide purchaser for value or a holder in due course--innocent third parties who take in good faith and without notice of any defects in the chain of ownership. mcpp@mackinac.org The district court expressly found that Rozay's Transfer had been "fraudulently induced" into executing the collective bargaining agreement and cited Bjorklund for the proposition that such fraudulent inducement cannot be maintained as a defense in a trust fund collection action. 17-8, at 623-24 (2d ed. Local 208 thereafter withdrew the NLRB unfair labor practice charge and the grievance. The City Treasurer is appointed by a majority vote of the entire Commission for an indefinite term. Producers Dairy Delivery Co., Inc., v. Western Conference of Teamsters Pension Trust Fund, 654 F.2d 625, 627 (9th Cir. Pursuant to the agreement, Rozay's Transfer made monthly contributions on behalf of its employees to the Western Conference of Teamsters Pension Trust Fund. Receive a one-time comprehensive credit report on this company. Accordingly, Rozay's Transfer was fully obligated to make pension fund contributions during this period. Under section 8(a) (5) of the National Labor Relations Act, 29 U.S.C. TEAMSTERS LOCAL 63: Pension: . In two recent cases, we have had occasion to consider the availability of fraud as a defense to an employer's obligation to make trust fund contributions under a collective bargaining agreement. This section explains what you need to know and do to get the most from your Plan benefits. 1985); Operating Engineers Pension Trust v. Reed, 726 F.2d 513, 514 (9th Cir. By accessing the WCTPT website, you accept its terms and conditions. Privacy Policy and Rozay's Transfer contends that the trust fund's own rules forbade acceptance of contributions made after the expiration of the collective bargaining agreement. Oklahoma. By accessing the WCTPT website, you accept its terms and conditions. Subsequently, Southwest Administrators, Inc., the assignee of the Western Conference of Teamsters Pension Trust Fund, filed this action against Rozay's Transfer under sections 502(a) and 515 of the Employee Retirement Income Security Act (ERISA), 29 U.S.C. denied, --- U.S. ----, 106 S. Ct. 1374, 89 L. Ed. This subsequent judgment in the related case does not affect our conclusion in the instant case. Blog Participants Retirees Beneficiaries Local Unions Employers Report to Contributing Employers | See Carpenters Southern California Administrative Corp. v. Russell, 726 F.2d 1410, 1413 (9th Cir. When the trust fund brought an action to collect pension fund contributions owing under the agreement, we held he was not obligated to make such payments as he had reasonably relied on the union's representation that he was signing a document of a wholly different nature. After the mandate issues, the district court will assess a reasonable attorneys' fee for this appeal. Contact, (989) 631-0900 If the Prudential Financial representatives cannot help you, they will connect you to someone who can. PRUDENTIAL, ITS AFFILIATES AND ITS SALES PROFESSIONALS DO NOT RENDER TAX OR LEGAL ADVICE. 1000 S FREMONT AVE # 11 ALHAMBRA, CA 91803 186. "Fraud in the execution" arises when a party executes an agreement "with neither knowledge nor reasonable opportunity to obtain knowledge of its character or its essential terms." 1983). Southwest Service Administrators, Inc. Go to the Plan Documents page to view new year-end 2022 documents issued in the Spring of 2023. 1984).5 This mandate includes the recovery of attorneys' fees incurred on appeal. 428 Vacation Savings Trust Fund, Butcher and Provision Workers Pension Fund of Southern California, Colorado Plasterers and Cement Masons Benefit Health Fund, Colorado Cement Masons Pension Trust Fund, Teamsters Local 2727 Retiree Medical Benefits Trust, Intermountain UFCW and Food Industry Health Fund, UFCW Local 711 & Retail Food Employers Benefit Fund, Utah-Idaho Teamsters Security Fund - Actives, Intermountain Retail Food Industry Pension Trust Fund, Retail Food Employers and UFCW Local 711 Pension Fund, Sheet Metal Workers Local 49 Family Health Plan, UFCW & Employers AZ H&W Trust (formerly NM UFCW), New Mexico Electricians Retirement Benefit Fund, New Mexico State Conference of Plasterers' & Cement Masons' Retirement Benefits Fund, Sheet Metal Workers Local 49 DCP/401K Plan, Plumbers and Pipefitters Local 430 Health and Welfare Fund, NECA-IBEW Local Union No. 1985), cert. Teamsters Local 495 in West Covina, CA Teamsters Local 495 Strong Contracts. Murrietta, and Maurice E. Anderson, the director of the Western Conference of Teamsters, agreed to contact the trust fund and request a waiver of the obligation to make contributions for this period.1 Murrietta and Anderson assured Rozay that the delinquent payments would be forgiven, noting that the trust fund had waived the unpaid pension contributions of other employers under similar circumstances. Sort:Default. Southwest Administrators, Inc. was founded in 2007. 2d 217 (1984); Rosario v. Amalgamated Ladies' Garment Cutters' Union, Local 10, 605 F.2d 1228, 1247 (2nd Cir. Log in to your accountfor 24-hour access to your pension payments, account updates, payment history, direct deposit, and more! WESTERN CONFERENCE Visit our. Chinese Granite; Imported Granite; Chinese Marble; Imported Marble; China Slate & Sandstone; Quartz stone Schedule is subject to change. The position of City Treasurer is established by City Charter. WCTPT representatives are available over the phone Monday-Friday, 8:00 a.m.-5:00 p.m. PDT at 1-800-531-1489 to answer any questions or to schedule an interview over the phone. If your pension checks are automatically deposited with your bank, its still important to keep the Plan advised of any changes to your home address. Prior to September 30, 1981, Rozay's Transfer, an employer in the trucking industry, and Teamsters Local 208 were parties to a collective bargaining agreement. Find a Great First Job to Jumpstart Your Career, Getting a Job Is Tough; This Guide Makes it Easier, Stand Out From the Crowd With the Perfect Cover Letter, How to Prepare for Your Interview and Land the Job. 515 of ERISA, 29 U.S.C. You already receive all suggested Justia Opinion Summary Newsletters. Teamsters Local Union No. 104 PLEASE CHOOSE YOUR GROUP PLAN BELOW: Arizona Health & Welfare Teamsters Local 104 - Tucson 238 W. Elm St. Tucson, AZ 85705 Mar 21 Tue Western Conference of Teamsters Pension Rep Visit Mar 21, 2023 Phoenix Hall - 1450 South 27th Ave. Phoenix, AZ 85009 Mar 25 Sat GENERAL MEMBERSHIP MEETING - TUCSON Mar 25, 2023 TEAMSTERS LOCAL 104 - TUCSON 238 W. ELM ST TUCSON, ARIZONA 85705 Apr 04 Tue Click here. Consequently, the bargaining agreement was not "void," but merely "voidable." 584 Pension Fund, NECA-IBEW Local Union No. southwest administrators teamsters pension To assure the best customer experience for an in-person visit, we encourage you to schedule an appointment by visiting the following link Contact - NORTHWEST ADMINISTRATORS, INC. (nwadmin.com). Southwest Service Administrators Teamsters Western Region & Local 177 Health Care Plan (UPS) (855) 215-2039 Teamster Privilege Benefits Pensions PERS Northwest Administrators Teamsters 401 (k) Western Conference of Teamsters Pension Trust Sign Up for Teamsters Local 572's Newsletter for Upcoming News and Events Teamsters Local 572 OF TEAMSTERS Click here for details. | Find a provider using the links below and view plan documents! Although the settlement agreement amends the new collective bargaining agreement with respect to certain provisions concerning wages, holiday pay, and sick leave, it leaves the pension fund contribution provisions unaltered. In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce section 1145 of this title in which a judgment in favor of the plan is awarded, the court shall award the plan--. 1985). Box 568 See Operating Engineers Pension Trust v. Gilliam, 737 F.2d 1501, 1502 (9th Cir. The Supplemental Plan is provided at no charge to retirees; the participating employers . Rozay's Transfer has not alleged that an impasse was reached in its negotiations with Local 208. Whether certain contract defenses are available in an action to recover delinquent trust fund contributions is a question of law. But there simply was no confusion as to the actual contents of the agreement. On July 2, 1986, the district court entered judgment in favor of Rozay's Transfer granting rescission of the collective bargaining agreement and awarding indemnification from Local 208 for contributions owing to the trust fund as a result of the union's fraudulent misconduct. Western Conference of Teamsters Pension Trust. Michigan School District Collective Bargaining Agreements . 1985), cert. As of January 1, 2019, your Plan is the largest multiemployer pension plan in the United States. Southwest Administrators Teamsters in Los Angeles, CA Sign up for our free summaries and get the latest delivered directly to you. Cal. | 9-22, at 293; J. Start the process of applying for Retirement, Disability, or Survivor Benefits here. Under this settlement, employee wages would be reduced by $1.00 and Rozay's Transfer would resume payments to the trust fund on behalf of each employee at the approximate rate of $.99 per hour. All rights reserved. Bjorklund, 728 F.2d at 1265. The Western Conference of Teamsters Pension Plan was established in 1955 through collective bargaining between labor and management. 1443, at 208. 6 C. Wright & A. Miller, supra Sec. Western Conference of Teamsters Pension Trust. It covers 200,000 active participants through pension agreements negotiated by Teamster local unions with more than 1,600 employers predominantly in 13 Western states. Maxwell v. Lucky Construction Co., Inc., 710 F.2d 1395, 1397 (9th Cir. KEY NOT FOUND: ei.filter.lock-cta.message. Rozay's Transfer filed a counterclaim seeking the refund of $57,235.38 in contributions made to the trust fund between October, 1981 and April, 1982, after the old collective bargaining agreement had expired and before the new agreement was executed. 1979), cert. Know Your Worth. However, on February 16, 1983, the trustees of the Western Conference of Teamsters Pension Fund, voted to deny the request to forgive the unpaid contributions. Southwest Administrative Office 225 South Lake Avenue, Suite 1200 Pasadena, CA 91101-3000 (626) 463-6100 Toll Free: (866) 648-6878 Regional Service Center Portland Office 700 NE Multnomah, Suite 350 Portland, OR 97232-4197 (503) 238-6961 Toll Free: (800) 845-9040 Plan Documents click here to view this document issued in October 2021. Indeed, the situation in Bjorklund was quite similar to that presented in the instant case. Copyright 2008-2023, Glassdoor, Inc. "Glassdoor" and logo are registered trademarks of Glassdoor, Inc. Waggoner, 649 F.2d at 1366. 1977). Telephone Business Hours Mon-Fri 7:30am-4:30pm Walk-In Hours Mon-Fri 7:30am-4:30pm 5251 Green Street, Suite 200 Murray, UT 84123-2995 UT-ID Teamsters - 855-292-7954 All other UT/NV Health Funds: 801-266-3256 toll free: 800-345-3248 Pension Funds: 801-266-3271 toll free: 800-453-4584 Business Hours Mon-Fri 8:30am-5:00pm Pressroom Apparently the parties believed it was not possible simply to draft a collective bargaining agreement providing for prospective-only payment of contributions to the pension fund. Contact | The Western Conference of Teamsters Pension Trust See also Operating Engineers Pension Trust v. Giorgi, 788 F.2d 620, 623 (9th Cir. 1984). To have granted the impleader might well have complicated and lengthened the trial, and would have introduced the extraneous question of remedies in the third-party action, such as whether the collective bargaining agreement should be rescinded by reason of the union's allegedly fraudulent conduct.4VII. 1489, at 341-42. 2d 601 (1986). Pleasant, Michigan 48858 - (989) 779-5300 Northwest Administrators- Teamsters & Retirees January 27, 2023 NORTHWEST ADMINISTRATORS, INC. NWA is open to assist plan participants in our offices. Central States, Southeast and Southwest Areas Pension Fund, a Pension Trust v. (1989) In Re Teamsters Industrial Employees Welfare Fund Teamsters Industrial Employees Pension Fund (1993) C. Victor Benson, Robert Corbett, Arthur Eisenberg, Jeffrey S. Morgan, James O'COnnOr (1990) Lusardi Construction Co. v. Aubry (1992) Pension: 2nd & 4th Tuesdays : TEAMSTERS LOCAL 186: Health & Welfare: . 1132(g) (2) (D); Lads Trucking Co. v. Board of Trustees of the Western Conference of Teamsters Pension Trust Fund, 777 F.2d 1371, 1373 (9th Cir. In support of this argument, Rozay's Transfer presents excerpts from letters written by the trust. Uniform Commercial Code Sec. Rozay, assuming that unpaid contributions would be forgiven, signed the agreement, which covered the period from September 1, 1981 to September 30, 1984. Past Employment and Intermediate Employment, Employer-Union Pension Certification Form. Id. Instead the misrepresentation concerned whether the express provisions of the agreement would in fact be enforced--an example of fraud in the inducement, as the district court found. Fraud in the execution results in the agreement being void ab initio, whereas fraud in the inducement makes the transaction merely voidable. To help you continue making good decisions during retirement, pleasevisit our library of resources for retirees. Terms of Service apply. However, Rozay's Transfer may now be entitled to indemnification for liability incurred as a result of this collection action appeal. For payment history, direct deposit, and other account information,log in to your account. CLAIM THIS BUSINESS 1000 S FREMONT AVE # 11 ALHAMBRA, CA 91803 Get Directions (626) 284-4792 Business Info Founded 2007 Incorporated CA Annual Revenue $12,300,000.00 Employee Count 300 Industries Pension Funds Contacts TONI L ROBERTS Contact Business Message Send Message Company Summary Plan updates and your annual Internal Revenue Service Form 1099R or Form 1042S are mailed to your home address. The Account Manager for our TX operation is responsible for full account management for those client(s) and oversees the general office operation with support from the . Western Conference of Teamsters Pension Trust. The district court granted summary judgment against Rozay's Transfer on this counterclaim. Rozay's Transfer's appeal from that summary judgment was stayed by this court pending final judgment by the district court on the primary claim in the case. In July, 1982, when no successor agreement had yet been adopted, Rozay's Transfer informed the union that it had ceased making contributions to the pension fund. Click here for details. Other Information | The Western Conference of Teamsters Pension Trust 1442, at 202-03 (1971). Contact Prudential Financial at their toll-free number (800) 336-3387 as soon as you are aware of your new address. About Search Results. However, as the fraud was not committed by the trust fund, the court held it was not precluded from enforcing Rozay's Transfer's obligation to make contributions as required by the express terms of the bargaining agreement. 1983). To inhibit corrupt practices between employers and unions, section 302(c) (5) requires that payments from an employer to an employee benefit trust fund be made pursuant to a detailed written agreement. These two decisions arrived at opposite results based upon the different types of fraud involved. 728 F.2d at 1263-64. A third-party beneficiary's rights are generally subject to any contract defense which the promisor could assert against the promisee if the promisee were suing on the contract. Western Conference of Teamsters Pension Trust. 1002(2), (37) (A). Past Employment and Intermediate Employment, Employer-Union Pension Certification Form. See Carpenters Southern California Administrative Corp. v. Russell, 726 F.2d 1410, 1417 (9th Cir. admin@educationreport.org. PENSION PLAN RETIREES. 2023 Mackinac Center for Public Policy, Administration, Professional,and Transportation, Administration, Custodial, Food,and Office, Administration, Office,and Transportation, Custodial, Professional, Transportation,and Otherstaff. Sheet Metal Workers Local 49 Family Health Plan Southwest Multi-Craft Health & Welfare Trust Fund UFCW & Employers AZ H&W Trust (formerly NM UFCW) Pension. fashion. | 186(c) (5). The former induces a party to assent to something he otherwise would not have; the latter induces a party to believe the nature of his act is something entirely different than it actually is. Google Chrome, Mozilla Firefox, Microsoft Edge, Apple Safari, Opera. The employer must maintain the benefits and conditions of employment under the expired agreement until the parties negotiate a new agreement or bargain in good faith to impasse. Learn More Why Organize? Before WALLACE, PREGERSON, and BEEZER, Circuit Judges. The parties also executed a settlement agreement resolving the NLRB unfair practice complaint and the breach of agreement grievance. While the NLRB charge and the grievance were pending, William S. Rozay, the owner of Rozay's Transfer, and Archie Murrietta, president of Local 208, eventually reached a settlement. He did not advise Rozay of this action. 1145. Who to Call? | The Western Conference of Teamsters Pension Trust The independent force of the separately adopted collective bargaining agreement still requires Rozay's Transfer to pay the delinquent contributions. Once you start receiving Plan benefits, Prudential Financial representatives are your main contact for information about your payments. See 1 Williston on Contracts Sec. EACH COMPANY IS SOLELY RESPONSIBLE FOR ITS FINANCIAL CONDITION AND CONTRACTUAL OBLIGATIONS. It was the established policy of the Western Conference of Teamsters Pension Trust Fund not to accept contributions made under any collective bargaining agreement which provided for a "gap" in contributions. Yet we held that such fraudulent inducement was not the type of defense that could be maintained against a trust fund's collection action. Local Union Offices | The Western Conference of Teamsters Pension Trust IMPORTANT MESSAGE: Due to the coronavirus outbreak, our local union offices and WCTPT Administrative Offices are temporarily closed to in-person interviews with participants. All Rights Reserved. Comment, Denying the Illegality Defense: An Enigmatic Approach to the Delinquent Pension Fund Contribution Problem, 34 Stan. Please contact your Local Union to verify that a Southwest Administrators Representative will be available. This distinction between these two types of fraud may be very significant in determining the rights obtained by third parties as a result of an agreement. We held that the employer's assertion that he had been "fraudulently induced" to enter into the agreement was not a legitimate defense to the trust fund's collection action.
Comments are closed.