A federal District Court in Maryland has ruled that top executives of a group of charities providing jobs for people with disabilities are not “fiduciaries” with respect to the group’s Health and Welfare Plan and cannot be held personally liable for alleged breach of fiduciary duty or participation in prohibited transactions. But it has refused to dismiss claims by the U.S. Department of Labor against managers of the benefits administrators and against the charities themselves, including an allegation that charitable contributions made by the plan administrators to the charities are prohibited transactions under the Employee Retirement Income Security Act (“ERISA”). Chimes District of...