"The court called into question [DOL] guidance that suggested a trustee's use of float income is a prohibited transaction unless the trustee discloses and negotiates retention of the float income with the plan fiduciary.... This case follows a line of recent court rulings applying ordinary notions of property rights to analyze whether disbursement accounts, and whether income earned on those disbursement accounts, are 'plan assets.' Unless the plan documents impose a property interest on these accounts, the courts are concluding that these accounts are not 'plan assets.' " [In re Fidelity ERISA Float Income, No. 13-10222 (D. Mass. March 11, 2015)]