166024P.pdf   01/06/2017  U.S. Department of Labor  v.  Michael Harris
   U.S. Court of Appeals Case No:  16-6024
   U.S. Bankruptcy Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Federman, Author, with Saladino and Nail, Bankruptcy Judges] 
   Bankruptcy Appellate Panel. The bankruptcy court did not err in finding 
   debtor's debt to the U.S. Department of Labor based on a pre-bankruptcy 
   judgment in federal court which found, under ERISA, that debtor breached 
   his fiduciary duty when the company of which he was CEO failed to remit 
   funds withheld from its employee's paychecks for their health insurance 
   plan; the premiums had been held in trust by the employer, debtor was the 
   fiduciary of the trust within the meaning of 11 U.S.C. Sec. 523(a)(4), and 
   his decision not to remit the withheld wages was a defalcation within the 
   meaning of the statute.