In United States v. Waldeck, 909 F.2d 555 (1st Cir. 1990) the Court describes the following:

[16]       On July 15, 1981, defendant filed an Employee’s Withholding Allowance Certificate (W-4) with his employer claiming single status and 30 allowances. He had filed two prior W-4s claiming single status with one and then two allowances. On March [...]

Lying is inconsistent with the duty of loyalty owed by all fiduciaries. Gregg v. Transportation Workers of America International, 343 F.3d 833 (6th Cir. 2003).
A fiduciary also may not materially mislead beneficiaries. Varity Corp. v. Howe, 516 U.S. 489, 505 (1996).
A fiduciary must give complete and accurate information in response to participants’ questions. Drennan v. [...]