Mealey's (January 5, 2023, 1:02 PM EST) -- SAN FRANCISCO — A payment restoring some embezzled funds was not a profit-sharing plan asset, and the embezzler lacks standing under the Employee Retirement Income Security Act to assert a fiduciary breach claim, a split Ninth Circuit U.S. Court of Appeals panel affirmed in an unpublished memorandum disposition (Colleen P. Lehr, et al. v. Perri Electric, Inc., et al., No. 19-17199, 9th Cir., 2023 U.S. App. LEXIS 17)....