"U.S. District Judge Tiffany R. Johnson ... emphasized the distinction between fiduciary and settlor roles carried out by plan sponsors, stating that courts have consistently held how plan sponsors choose to use forfeitures are settlor functions.... The judge explained that Home Depot's actions aligned with the plan's terms, which allowed Home Depot to choose between using forfeited funds for the purpose of offsetting administrative costs or paying contributions to other accounts." [Cano v. The Home Depot Inc., No. 24-3793 (N.D. Ga. Aug. 26, 2025)]  MORE >>