"Plaintiffs contended, '[b]ecause [the recordkeeper] is a service provider and hence a 'party in interest,' its 'furnishing of' recordkeeping and administrative services to the Plan constituted a prohibited transaction[.]' The Tenth Circuit soundly rejected that notion, noting '[t]he class's interpretation leads to an absurd result: the initial agreement with a service provider would simultaneously transform that provider into a party in interest and make that same transaction prohibited under Section 1106.' " [Ramos v. Banner Health, No. 20-1231 (10th Cir. June 11, 2021)]