discussed Cited "see" HSBC Bank USA v. Bond, Schoeneck & King, PLLC As parties in interest, the selling shareholders were subject to per se liability under ERISA if the ESOP transaction was deemed prohibited, regardless of whether they breached any duty of care (see plaintiffs’ brief at 14, citing 29 USC § 1132 [a] [3]; see Chao v Hall Holding Co., Inc., 285 F3d 415 , 442 n 12 [6th Cir 2002] [discussing per se liability under 29 USC § 1132 (a) (3) and § 1106], cert denied 537 US 1168 [2003]).

cited Cited "see, e.g." Tierney & Black, Inc. v. Siemens Power Corp. See, e.g., Chao v. Hall Holding Co., 285 F.3d 415, 440 (6th Cir.2002), cert. denied, 537 U.S. 1168 , 123 S.Ct. 966 , 154 L.Ed.2d 908 (2003).