Mealey's (March 23, 2018, 9:22 AM EDT) -- SAN FRANCISCO — Parties to an Employee Retirement Income Security Act plan can’t designate unpaid contributions as plan assets under Bos v. Board of Trustees (Bos I), a divided Ninth Circuit U.S. Court of Appeals panel ruled March 21 (Glazing Health and Welfare Fund, et al. v. Michael A. Lamek, et al., No. 16-16155, 9th Cir., 2018 U.S. App. LEXIS 7056)....