KETHLEDGE, Circuit Judge. Central States, Southeast and Southwest Areas Pension Fund, and Howard McDougall, Trustee (collectively, the “Fund”) appeal the district court’s grant of summary judgment to International Comfort Products, LLC (“ICP”) with respect to the Fund’s claims for withdrawal liability under the Multiemployer Pension Plan Amendments Act (“MPPAA” or the “Act”), 29 U.S.C. §§ 1381 et seq., and for breach of contract. We affirm as to the latter claim. The principal question presented as to the former is whether an entity need be contractually obligated to contribute to a pension fund, as opposed to obligated under applicable labormanagement relations law, in order to be an “employer” for purposes of the MPPAA. Relying upon authority from other circuits, the district court held that the obligation must be contractual. We respectfully disagree with that authority, and thus vacate and remand as to the MPPAA claim.