( January 22, 2025, 4:21 PM EST) -- WASHINGTON, D.C. — The U.S. Supreme Court on Jan. 22 heard oral argument concerning what is necessary to state an Employee Retirement Income Security Act prohibited transaction claim involving a service provider, with respondents seeking affirmation of a ruling that makes exemptions claim elements that must be negated and petitioners and amicus curiae the U.S. government urging reversal on grounds including that the exemptions are affirmative defenses for which defendants bear the burden....