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.
Seco is an unincorporated community in Letcher County, Kentucky, United States. Located in the eastern part of the state, it lies about 6 miles (9 km) E of Whitesburg. The area was inhabited in the late 19th century, but did not receive a post office until 1915: the name derives from the South Eastern Coal Company, which owned the land. The mines are now defunct, although a small mine may still be visited, to some extent, about 500 from the center of town. The main business is the small Highland Winery, established in the mid‑1990s. Tom Gish, longtime publisher of The Mountain Eagle weekly newspaper in nearby Whitesburg, was born in Seco.