FORT MYERS, Fla. - The sponsor of and participants in a Section 412(i) plan that was found to be noncompliant by the Internal Revenue Service are not entitled to a jury trial on claims that several firms that designed and administered the plan breached their fiduciary duties under Employee Retirement Income Security Act Section 502(a)(2), a federal judge in Florida ruled May 14 (Ehlen Floor Covering, Inc., et al. v. Jeffrey Lamb, et al., No. 2:07-cv-666, M.D. Fla.; 2012 U.S. Dist. LEXIS 66916).