34 pages. "[Under the rule proposed by Plaintiffs-Appellants and the Secretary of Labor, the three-year statute of limitations under [ERISA], would effectively be repealed with respect to claims regarding the prudence of an investment option. This is because, under their proposed rule, the statute of limitations could never run on a fiduciary breach claim based on investment options currently offered, regardless of when the decisions regarding those options were made and communicated to participants and beneficiaries. Such a rule would clearly have a very adverse effect on the entire defined contribution plan system."  MORE >>