Retirement Plans Committee of IBM v. Jander

Issue: (1) Whether Fifth Third Bancorp v. Dudenhoeffer"s "more harm than good" standard can be satisfied by generalized allegations that the harm of an inevitable disclosure of an alleged fraud generally increases over time and thus plan fiduciaries should have made earlier disclosures through regular securities-law filings; and (2) whether the Employee Retirement Income Security Act imposes a duty on a plan fiduciary who is also a corporate officer to use inside information for the benefit of plan participants.