"As the DOL pivots to new areas of enforcement -- such as cybersecurity -- it will be important for plan fiduciaries to consider taking similar steps to help protect participant account balances, plan information technology systems and related information. While nobody could have anticipated in 1974 (when [ERISA] was enacted) that plan fiduciaries would be responsible for cybersecurity, here we are in 2021 with a department that seems to expect human resources (HR) professionals to moonlight as expert hackers."