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HERMAN v. MERCANTILE BANK, N.A.

No. 97-2153.

143 F.3d 419 (1998)

Alexis M. HERMAN, Secretary of the United States Department of Labor, Plaintiff-Appellant, v. MERCANTILE BANK, N.A., Defendant-Appellee, Lenco, Inc., Employees' Stock Ownership Plan & Trust, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 1, 1998.

Rehearing and Suggestion for Rehearing Denied July 28, 1998.

Attorney(s) appearing for the Case

Maria Makris-Gouvas, U.S. Dept. of Labor, Washington, DC, argued (Michael Schloss, Washington, DC, on the brief), for Plaintiff-Appellant.

W. Stanley Walch, St. Louis, MO, argued (Mary M. Bonacorsi, St. Louis, MO, on the brief), for Defendants-Appellees.

Before BOWMAN and BRIGHT, Circuit Judges, and JONES, District Judge.

Rehearing and Suggestion for Rehearing En Banc Denied July 28, 1998.*

BOWMAN, Circuit Judge.

Lenco, Inc., was a closely held corporation in Jackson, Missouri, that manufactured a variety of products. In 1984, Mercantile Bank was the trustee of Lenco's Employees' Stock Ownership Plan (ESOP), a plan under which Lenco employees owned Lenco stock. On April 5, 1984, Mercantile, acting as trustee of the ESOP, sold the ESOP's stock in...

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