Thomas Perez, Secretary v. Herbert Bruister

EDITH H. JONES, Circuit Judge:

This appeal raises numerous issues involving the' sale of closely-held stock from a corporation’s owner to its tax-preferred Employee Stock Ownership Plan. “The ... dispute is whether individual Defendants breached fiduciary duties under ERISA when [allegedly] acting as trustees for an Employee Stock Ownership Trust (“ESOT”) that purchased company stock for an Employee Stock Ownership Plan (“ESOP”). Plaintiffs claim Defendants paid too much for the stock.” 1 Perez v. Bruister, 54 F.Supp.3d 629, 637 (S.D.Miss.2014). There are also numerous valuation and remedies…