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No Award of Equitable Relief After Improper Transfer of Cash Balance Assets to 401(k) Plan
Hodgson Russ LLP 
Aug. 1, 2018
"[T]he Fourth Circuit ruled that the district court was not required to follow plaintiffs' proposed 'proportionate-share-of-the whole' approach to assessing whether BOA profited from unlawfully transferred funds, although it was within its discretion to do so.... The Fourth Circuit concluded that there was adequate factual basis to deviate from the 'proportionate-share-of-the-whole' methodology, which other courts have used to assess whether profits are realized from unlawfully commingled funds." [Pender v. Bank of America Corp., No. 17-1485 (4th Cir. June 5, 2018)]
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