( October 9, 2026, 12:24 PM EDT) -- NEW ORLEANS — Saying in part that “the insolvency of a Plan sponsor, or a third party’s control of a sponsor’s receivables, does not excuse a fiduciary’s failure to remit employee contributions,” the Fifth Circuit U.S. Court of Appeals issued an unpublished opinion affirming judgment “in all respects” against a pro se company owner who was ordered to pay damages of more than $260,000 in a suit the U.S. Department of Labor (DOL) filed under the Employee Retirement Income Security Act....