Heimeshoff v. Hartford Life & Accident Insurance Co., No. 12-729; U.S. Supreme Court; opinion by Thomas, J.; decided December 16, 2013. On certiorari to the U.S. Court of Appeals for the Second Circuit.

Respondent Hartford Life & Accident Insurance Co. is the administrator of Wal-Mart Stores Inc.’s Group Long Term Disability Plan, an employee benefit plan covered by the Employee Retirement Income Security Act of 1974 (ERISA). The plan’s insurance policy requires any suit to recover benefits pursuant to the judicial review provision in ERISA § 502(a)(1)(B), 29 U.S.C. § 1132(a)(1)(B), to be filed within three years after “proof of loss” is due.