The Employee Retirement Income Security Act (ERISA) requires that private industry employers who have voluntarily established retirement and group health plans perform the following:
• Disclose important information to participants about plan features, including funding, benefits offered and plan limitations
• File reports with the Department of Labor (DOL) and the IRS that describe coverage levels, claims procedures and plan modifications
• Establish a grievance and appeals process for when claims are denied
Keep in mind that an employer is not required to provide retirement or group health plans.