“An employee benefit plan that includes an alleged subsidization component for its basic and supplemental options is neither prohibited by ERISA nor a violation of the plan sponsor or service provider’s fiduciary duties. … Plaintiffs had alleged that the Insurer and the Company engaged in a ‘cross-subsidization scheme’ to overcharge plaintiffs for supplemental life insurance that was higher than called for by the underwriting and actuarial pricing experience for the purpose of lowering the price that the Company incurred for ‘non-contributory’ basic group life insurance coverage.” (Sutherland Asbill & Brennan LLP)