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Home / Opinion Digests / Employment – ERISA – Fiduciary Duty – 401(k) Plan (access required)

Employment – ERISA – Fiduciary Duty – 401(k) Plan (access required)

Two defendants who breached their fiduciary duty in managing assets of a company's profit-sharing/401(k) plan by failing to segregate the plan assets from the company's general assets are not allowed to use the assets in the plan's forfeiture account to offset the plan's shortfall caused by defendants' breach. Defendants have admitted fiduciary breach and personal liability ...

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