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It requires employers to have a plan administrator who evaluates claims for benefits and makes payments as appropriate. Under ERISA, plans must also have a written claims procedure for claimants to appeal denial of benefits. Plan administrators must also provide a Summary Plan Description (SPD) providing plan details to all participants, and file Form 5500, which includes detailed plan financial information with the IRS (Wikipedia, 2007)...
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It requires employers to have a plan administrator who evaluates claims for benefits and makes payments as appropriate. Under ERISA, plans must also have a written claims procedure for claimants to appeal denial of benefits. Plan administrators must also provide a Summary Plan Description (SPD) providing plan details to all participants, and file Form 5500, which includes detailed plan financial information with the IRS (Wikipedia, 2007)...
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