This case involves a dispute regarding the management of employee 401(k) profit sharing retirement plans. An investment advisory firm was tasked with managing investments and overseeing the fund. Allegedly, the investment advisory firm failed to diversify the investments of the fund and minimize the risk of large losses. The firm invested in a particular stock and at one point, the stock accounted for 38% of the fund’s portfolio, breaching SEC guidelines which stipulate that a mutual fund cannot invest more than 25% of its assets in a single industry without disclosing the strategy to investors in the fund’s prospectus. The stock dropped from a high of approximately $482 per share to $36 per share, subsequently, the fund’s position in the stock fell from a high of approximately $465 million to approximately $31 million, allowing the fund to suffer a loss of several hundred million. An expert in securities economics was sought to assess the loss incurred by employees from the fund’s investments and calculate additional losses in profit had the fund divested from the stock when it exceeded SEC mutual fund investment guideline and invested in other stocks.