The lower courts have taken differing positions on whether the descriptions in an SPD or SMM are to be treated as being incorporated in the plan. The Court's decision resolved the issue in the employer's favor. However, the plaintiffs' likely ability to accomplish the same result through equitable remedies does not provide an employer with much comfort. Plaintiffs may now have a whole new line of argument under which they can receive benefits described in the SPD or SMM but not included in the plan's terms. Employers must carefully prepare and scrutinize all plan communications.  MORE >>