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Cigars are made from whole fermented tobacco leaves and are typically not inhaled, while cigarettes contain processed tobacco with additives and are inhaled into the lungs

PMC 2944156

In particular, as the court put it in the Compass Group case, the claim was that all plan materials referencing the surcharge must also explain that a physicians recommendations with respect to the reasonable alternative standard would be accommodated

Directing the illustrations proved challenging as we had specific rules on how to represent the tobacco industry and those affected by the industrys actions

The second district decision in a tobacco surcharge case seems to have transformed all plan administration into a fiduciary act, dramatically expanding the potential scope of fiduciary litigation