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.
Downing is a village in Dunn County, Wisconsin, United States. Bordering St. Croix County to the west, the village is otherwise surrounded by the Town of Tiffany. The population was 257 at the 2000 census.