FAY, Circuit Judge:
In this case we review an order of the district court holding the president who was also the health plan fiduciary of a closely held corporation personally liable to the employee-beneficiaries based on the nonpayment of health plan premiums. The district court ruled that the president was a health plan fiduciary under the Employee Retirement Income Security Act ("ERISA"), and that the president had breached his fiduciary duty to properly maintain...
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