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.
Taos is a town in Taos County in the north-central region of New Mexico. In New Mexico, a municipality may call itself a village, town, or city. Taos calls itself the "Town of Taos" and was incorporated as such in 1934. As of the 2000 census, its population was 4,700. Other nearby communities include Ranchos de Taos, Canyon, Ranchitos, and El Prado. Being located close to Taos Pueblo, the Native American village and tribe from which it takes its name, it is also the county seat of Taos County. The name also refers to the nearby ski resort of Taos Ski Valley. The English name Taos derives from the native Taos language meaning "place of red willows".