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The district court stated that by alleging that Defendant acts as Plan Administrator, Plaintiffs satisfy the initial threshold to plead that Defendant acts as a fiduciary in administering the Plan. In other words, in the courts opinion simply being a plan administrator transforms all acts, even nondiscretionary acts, into fiduciary acts

M., Pandeya, N., & Whiteman, D

The 50% allowance increase that took effect in February 2026 improves headroom for premium baskets inside the duty-free cap, although the impact is uneven across categories

FILTSE will develop various new products based on the feedback from customers, market, sales and consumers