( January 28, 2026, 9:59 AM EST) -- ATLANTA — Agreeing to en banc rehearing concerning a 40-year-old circuit precedent that two panel members had said “imposed a judicially-created and atextual administrative exhaustion requirement for fiduciary-breach and statutory claims under” the Employee Retirement Income Security Act, the 11th Circuit U.S. Court of Appeals on Jan. 27 vacated a ruling affirming dismissal of an employee stock ownership plan (ESOP) valuation case....