ERISA requires plans to provide participants with plan information including important information about plan features and funding; provides fiduciary responsibilities for those who manage and control plan assets; requires plans to establish a grievance and appeals process for participants to get benefits from their plans; and gives participants the right to sue for benefits and breaches of fiduciary duty. Attorneys may represent employees or they may represent the company in the design, preparation, and review of plan, trust, and employee communication documents to implement pension, profit sharing, employee stock ownership, fringe benefit, flexible benefit, and all types of employee welfare plans.
Luana is a city in Clayton County, Iowa, United States. The population was 249 at the 2000 census. The location of a large Swiss Valley plant, Luana is located along US Highways 18 and 52 in northern Clayton County. Its high school consolidated with Farmersburg and Monona in 1955 to form MFL High School.