DuPont amended its pension plan to create a “Temporary Pension System” (TPS) that would provide an enhanced retirement benefit to employees who chose early retirement. In a written communication detailing the plan, employees were told that “If taken as a lump sum, all or part of the lump sum can be rolled into the DuPont Savings and Investment Plan (SIP) or any other qualified IRA, within 60 days.” The advantage of “rolling over” a lump sum payment of this sort is that the employee is able to avoid a large tax payment. However, the communication failed to mention that not all employees would be entitled, under IRS rules, to roll over the TPS payment. Two weeks before the retirement date of an employee who had opted to accept the offer, largely because of the extra benefit that would be free from tax liability, company personnel processing his paperwork became aware that the employee would not be entitled to roll over the funds. The employee was not informed of this and after retiring, he was assessed approximately $50,000 in taxes on the lump sum that he received. He sued. What should the court decide? Why?