"The Second Circuit ... [found] there need not be a 'literal segregation' of the funds over which the plan seeks reimbursement, so long as the plan has identified the funds from which it seeks reimbursement. Furthermore, the court agreed with the majority that dissipation of the funds does not prevent the plan from obtaining reimbursement because the plan's 'equitable lien' over the funds attached as soon as the third-party recovery came into existence, and the funds were at that point in the participant's possession." [Thurber v. Aetna Life Insurance Co., No. 12-370 (2d Cir. Mar. 13, 2013)]  MORE >>