Mealey's (October 25, 2017, 1:11 PM EDT) -- DENVER — The 10th Circuit U.S. Court of Appeal on Oct. 23 determined that a district court did not err in granting summary judgment in favor of a retirement benefit plan because the plan participant failed to prove that the plan’s reporting to the Internal Revenue Service of an uncashed check of the participant’s lump-sum retirement benefits distribution was fraudulent or in violation of the Employee Retirement Income Security (Kenton W. Stephens v. Alliant Techsystems Corp., et al., No. 17-4002, 10th Cir., 2017 U.S. App. LEXIS 20713)....