(December 27, 2017, 9:46 AM EST) -- WASHINGTON, D.C. — The Sixth Circuit U.S. Court of Appeals misinterpreted the U.S. Supreme Court’s unanimous ruling in M & G Polymers USA, LLC v. Tackett, 135 S. Ct. 926 (2015), and recreated a conflict among the circuits when it held that the health care benefits for a class of retirees vested for life, an employer tells the U.S. Supreme Court in its Dec. 1 reply brief in support of its petition for writ of certiorari (CNH Industrial N.V., et al. v. Jack Reese, et al., No. 17-515, U.S. Sup.)....