Excerpt: A consent judgment and order obtained June 27 by the U.S. Department of Labor and the bankruptcy trustee for DCT, Inc., names an independent trustee to terminate the company's 401(k) plan and distribute the $13.7 million in plan assets to over 700 participants. The independent fiduciary, Midwest Pension Actuaries, Inc. of Farmington Hills, Mich., will conclude any plan-related matters connected with the termination, consistent with [ERISA].