Ezequiel Rivera v. Sedgwick Claims Management Services, et al.

Whether Rule 10(c) permits a district court to disregard or discount exhibits attached to or incorporated into a complaint when assessing plausibility, while relying on other record materials or prior proceedings to support dismissal under Rule 12.

Whether Rule 12(d) requires conversion when a district court's Rule 12 dismissal depends on materials outside the pleadings, including prior proceedings or defense-supplied factual characterizations, without excluding those materials or giving the nonmovant a reasonable opportunity to respond.

Whether a court of appeals may affirm a Rule 12 dismissal without resolving what materials constituted the pleadings under Rule 10(c) and what materials, if any, triggered Rule 12(d) conversion.