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Brief of Secretary of Labor as Amicus Curiae in Support of Plaintiff-Appellant in Barboza v. California Association of Firefighters
Office of the Solicitor, U.S. Department of Labor [DOL] 
[Opinion] Mar. 5, 2012
The Secretary's brief addresses the following issues: 1. Whether the district court erred in excusing defendants from the statutory requirement ... to hold plan assets in trust based on its conclusion that defendants acted prudently when they relied on undocumented advice allegedly given by an unidentified [DOL] employee in 1987. 2. Whether the district court correctly held that defendants breached their ERISA duties by failing to undertake annual actuarial reviews of the Plan's reserves.
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