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.
Lima is a city in the U.S. state of Ohio and the county seat of Allen County. The municipality is located in northwestern Ohio along Interstate 75 approximately 72 miles (116 km) north of Dayton and 78 miles (125 km) south-southwest of Toledo. As of the 2000 U.S. census, the city had a population of 40,081. The 2006 estimate was 38,219. It is the principal city of and is included in the Lima, Ohio Metropolitan Statistical Area, which is included in the Lima-Van Wert-Wapakoneta, Ohio Combined Statistical Area. Lima was founded in 1831. The Lima Army Tank Plant, built in 1941, is the world's sole producer of the M1 Abrams.