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U.S. Court of Appeals for the Second Circuit

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U.S. Chamber files coalition amicus brief urging Second Circuit to hold that employers’ use of forfeited employer contributions to offset remaining employer contributions does not give rise to liability for breach of fiduciary duty under ERISA

August 31, 2026

U.S. Chamber Coalition Amicus Brief

Jaime A. Santos, Jordan Bock, James O. Fleckner, and Lee J. Moore of Goodwin Procter LLP served as outside counsel.

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