SMPDL3B and type 2 diabetes mellitus: Aberrant lipid signaling is another emerging topic in the context of diabetic kidney disease Sphingomyelin phosphodiesterase acid‐like 3b (SMPDL3b) is a lipid draft enzyme, which is overexpressed in the kidneys of patients with type 2 diabetes.[151] High SMPDL3b expression reduces Ceramide 1 phosphate (C1P) levels in the plasma membrane and leads to impaired insulin/Akt signaling in podocytes.