Whether the First Circuit's holding that the Sun Funds did not form a partnership-in-fact is inconsistent with this Court's precedent in Culbertson v. Commissioner and presents a conflict among the circuits

QUESTIONS PRESENTED 1. Whether the First Circuit’s holding that the Sun Funds did not form a partnership-in-fact is inconsistent with this Court’s precedent in Culbertson v. Commissioner and presents a conflict among the circuits. 2. Whether the First Circuit’s analysis has created a judicial exemption shielding private equity funds from withdrawal liability in contravention of the purpose of ERISA and the MPPAA as intended by Congress and as set forth by this Court.