Excerpt: Take a retirement plan, add company stock -- and throw in a dash of economic turmoil. The result is a volatile mix that sometimes leads to 'stock drop' litigation. The U.S. District Court for the Southern District of New York recently granted the defendants' motion to dismiss a stock drop case in In re Citigroup ERISA Litigation. The decision is a veritable roadmap that plan fiduciaries can use as a guide to protect themselves from claims of breach of fiduciary duty that may result when the price of company stock held in their plan declines.