"The [DOL] has obtained a summary judgment from the U.S. District Court for the District of New Hampshire, resolving a suit it had filed against the fiduciary of a Manchester-based 401(k) pension plan alleging that deductions had been made from workers' paychecks which were never forwarded to their retirement plan accounts.... [T]he difference between the original $8,000 [the owner of the plan sponsor] failed to deposit and the nearly $14,000 he must now forfeit represents the earnings that would have accumulated in the participants' accounts in the interim."  MORE >>