MEMORANDUM OPINION
ELLIS, District Judge.
At issue at the threshold dismissal stage in this breach-of-fiduciary-duty action brought pursuant to § 502(a)(2) of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1132(a)(2), is the nature of an independent fiduciary's duties to the participants in a 401(k) retirement plan. Specifically, this case considers whether defendant Fiduciary Counselors, Inc. ("Fiduciary Counselors...
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