Mealey's (December 11, 2018, 8:50 AM EST) -- NEW YORK — Employees plausibly asserted a duty‐of‐prudence claim against fiduciaries of an IBM employee stock option plan (ESOP) under a stricter standard for violations of the Employee Retirement Income Security Act, the Second Circuit U.S. Court of Appeals held Dec. 10, reversing and remanding a lower court’s judgment (Larry W. Jander, et al. v. Retirement Plans Committee of IBM, et al., No. 17-3518, 2nd Cir., 2018 U.S. App. LEXIS 34621)....