Mealey's (December 21, 2021, 12:23 PM EST) -- CINCINNATI — A self-funded employee welfare benefit plan that sought an equitable lien against a law firm under the Employee Retirement Income Security Act forfeited its right to argue the lowest intermediate balance test in challenging a Tennessee federal court’s finding that commingled funds had been dissipated, a Sixth Circuit U.S. Court of Appeals panel ruled Dec. 17....