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.
Mercer is a town in southern Iron County, Wisconsin, United States. The population was 1,732 at the 2000 census. The unincorporated community of Manitowish is located within the town. Mercer identifies itself as the "Loon Capital of the World" in order to promote tourism. This is based on a wildlife study that found Mercer had the highest concentration of common loons in the world. In front of the Mercer Chamber of Commerce's information center, there is a 16-foot (4.9 m), 2,000 pound statue named "Claire de Loon". Mercer also hosts an annual "Loon Day" festival, which features a large arts and crafts fair, live music and a loon calling contest.