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Pricing is a significant competitive factor in commodity segments, where high-volume production of standard paperboard inner frames is subject to intense cost competition, while the premium and specialty segments are more insulated from pure price competition due to differentiated product specifications and closer collaborative relationships between suppliers and tobacco brand teams

The Court found that the participants plausibly alleged that the employer was a fiduciary under the plan, as it served as the plan administrator, exercised discretionary control over the management of the plan in making decisions about the wellness program, and failed to disclose information about the tobacco surcharge and the availability of a RAS

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