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OPINION & ORDER Before the Court is the motion of Plaintiffs Jofaz Transportation, Inc. and Y&M Transport Corp. (collectively, “Plaintiffs” or “Jofaz”), (ECF No. 36), for an order (1) entering judgment on the Court’s April 26, 2024 Order, (ECF No. 32 (the “Jofaz Order”)), that adopted and applied to this case the March 22, 2024 opinion and order in the related case Mar-Can Transp. Co., Inc. v. Loc. 854 Pension Fund, No. 20-CV-8743, 2024 WL 1250716, at *1 (S.D.N.Y. Mar. 22, 2024) (the “Mar-Can Decision”)), (2) directing Defendant Local 854 Pension Fund (“Defendant” or the “Old Plan”) to produce an accounting of Jofaz’s withdrawal liability overpayment, with interest (the “Judgment Amount”), and (3) requiring Defendant to pay the Judgment Amount. I. BACKGROUND I assume the parties’ familiarity with the record, and with the Mar-Can Decision, and therefore only briefly summarize the background and procedural history leading up to this motion. The Complaint alleges the following facts, which are not disputed unless otherwise noted: Defendant Old Plan is a multi-employer defined benefit pension plan under the Employee Retirement Income Security Act of 1974 (“ERISA”), as amended, 29 U.S.C. §§1001 et seq.1 (See ECF No. 1 (“Compl.”)

18-19.) Before July 30, 2021, Jofaz participated in the Old Plan through a collective bargaining agreement (“CBA”) with the International Brotherhood of Teamsters Local 553 (the “Old Union”), (id.

 
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