In this consolidated appeal, George Hubert Simpson, proceeding through counsel, appeals the district court’s imposition of a 450-month term of imprisonment and the district court’s denial of his motion to dismiss a charge of escape. The parties have waived oral argument, and this panel unanimously agrees that oral argument is not needed. Fed. R. App. P. 34(a).

JAMES D. GREGG, Bankruptcy Appellate Panel Judge. Horizon Natural Resources Company and several of its subsidiaries and affiliates (collectively, the “Debtors”) participated in a multiemployer pension plan, the United Mine Workers of America 1974 Pension Plan and Trust (“1974 Plan”), until the Debtors terminated operations approximately two years after filing their chapter 11 cases. Termination of the Debtors’ operations constituted a complete withdrawal from the 1974 Plan and caused the Debtors to incur withdrawal liability under ERISA. The 1974 Plan appeals the bankruptcy court’s order denying its application for allowance of a $36,248,771 administrative expense claim. The 1974 Plan asserts that this amount represents the portion of the Debtors’ total withdrawal liability that relates to the Debtors’ postpetition operations. For the reasons that follow, the bankruptcy court’s order is AFFIRMED.