Mealey's (January 26, 2021, 9:28 AM EST) -- ATLANTA — The 11th Circuit U.S. Court of Appeals on Jan. 21 denied a petition for rehearing or rehearing en banc, leaving in place a November panel ruling that held that a district court properly entered summary judgment for the Pension Benefit Guarantee Corp. (PBGC) because the owner of a dissolved company and his related companies are liable for failing to inform the PBGC of the dissolution of the company and the subsequent termination of the dissolved company’s pension plan....