Mealey's ( October 31, 2024, 11:54 AM EDT) -- ATLANTA — Saying two Employee Retirement Income Security Act claims challenging a 401(k) plan service provider’s retention of foreign tax credits (FTCs) “present issues of first impression,” an 11th Circuit U.S. Court of Appeals panel on Oct. 30 affirmed summary judgment against the class, ruling that the FTCs were not plan assets and that the service provider was not a functional fiduciary....