As of March 2023, United Surgical Partners International’s 401(k) plan seemed to have a clean bill of health. A prior lawsuit alleging that the Texas-based ambulatory care company neglected its fiduciary duty by maintaining low-performing, high-cost funds in its 401(k) plan had been dismissed not once, but twice. The second opinion, however, didn’t stick. By April 2024, the company’s legal situation became more uncertain, as a federal appeals court reversed that decision and allowed the suit to proceed. The case illustrates the sometimes-protracted nature of ERISA litigation and highlights the importance of proper benchmarking as one part of a prudent, multi-pronged strategy to help avoid costly and time-consuming court proceedings.