NEW YORK - The fiduciaries of an eligible individual account plan (EIAP) that permits investment in employer stock but does not require or "strongly encourage" such investments are not entitled to the presumption of prudence under the Employee Retirement Income Security Act, the Second Circuit U.S. Court of Appeals ruled Feb. 27 in reversing in part a federal district court's dismissal of a stock-drop case against UBS AG and UBS Financial Services Inc. (collectively, UBS) (Debra Taveras, et al. v. UBS AG, et al., No. 12-1662, 2nd Cir.; 2013 U.S. App. LEXIS 4061; 2013 U.S. App. LEXIS 4016).