Mealey's (January 2, 2019, 4:27 PM EST) -- NEW YORK — Fiduciaries of an IBM employee stock option plan (ESOP) on Dec. 21 filed a petition for rehearing en banc with the Second Circuit U.S. Court of Appeals, seeking review of its decision that employees plausibly asserted a duty-of-prudence claim against them and arguing that the decision conflicts with current governing authority that fiduciary duties under the Employee Retirement Income Security Act do not arise outside a fiduciary capacity (Larry W. Jander, et al. v. Retirement Plans Committee of IBM, et al., No. 17-3518, 2nd Cir., 2018 U.S. App. LEXIS 34621)....