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.
Thoreau is a census-designated place (CDP) in McKinley County, New Mexico, United States. The population was 1,863 at the 2000 census. Practically all residents pronounce the town's name like "thuh-ROO" (similar to "through" or "threw") and definitely not like "thorough" or "throw. " The town is also not named for Henry David Thoreau, the transcendentalist author, though this is a common misconception. A history of the town was compiled by local author Roxanne Trout Heath in her book "Thoreau, where the trails cross!" published in 1982. The ZIP code for Thoreau is 87323.