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7th Cir According agreement alleged amend appeals court argued assets attomey beneﬁciaries beneﬁt plan benefits bill breach cash balance plan Circuit claims Committee conﬂict contributions Corp corporate costs coverage decision deﬁned disability disclosure domestic partner Employee Beneﬁts Employee Retirement Income ERISA executive compensation FBAR federal fees ﬁduciary fiduciary duties ﬁled ﬁnal ﬁnancial ﬁrm ﬁrst govemment health care reform health insurance health plan House Income Security Act Intemal investment issues July 30 Labor lawsuit legislation liability Medicare ment million Obama payments PBGC pension beneﬁts Pension Fund pension plan percent plaintiffs plan participants plan sponsors planís ployees premium private letter rulings proposed public plan represented Retirement Income Security retirement plan retum Revenue rules Senate stock options tax code Section terminated tion trustee U.S. Court U.S. District Court union violated Washington workers