I think I have a pretty good grasp of the case law with respect to SPDs that are inconsistent with plan documents, which often times results in the SPD controlling. But what happens when an offer letter includes incorrect information about an ERISA plan? My first impression is that the employer may have some liability, but since the offer letter is not a plan related document that any liability would stem from a state breach of contract claim rather than an ERISA claim. Any thoughts?