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BenefitsLink > Q&A Columns > Q&A: ERISA Answers are provided by Debra A. Davis of Reish Luftman McDaniel & Reicher Welcome to the column! The author welcomes questions from employers who sponsor pension and welfare plans subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), and their advisors. The column's author is attorney Debra A. Davis, who is an associate in the law firm of Reish Luftman McDaniel & Reicher of Los Angeles, California. These materials are for informational purposes only. Transmission of the information is not intended to create, and receipt does not constitute, an attorney-client relationship. You should not act upon this information without seeking professional counsel. (Note to employees: Unfortunately, I can only answer and post selected questions that affect how employers comply with ERISA. I recommend that individuals with ERISA questions or disputes obtain legal counsel. You might also wish to see the ERISA Benefit Claims Q&A column elsewhere on this web site. Further, these agencies might be of assistance: U.S. Department of Labor (202/219-8776); Internal Revenue Service (202/622-6074 or 202/622-6075).) Q&A 2: Persons Who Appoint Fiduciaries Are Themselves Fiduciaries February 5, 2003 Q&A 1: Liability Resulting From Failure to Give ERISA 404(c)Notice December 16, 2002 Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation. The laws, regulations and court decisions in this area change frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the laws, regulations or court decisions that occur after the date on which that Q&A is posted. Copyright 2002-2008 Sherry P. Porter of Goldberg & Simpson, PSC and Debra A. Davis of Reish Luftman McDaniel & Reicher Related links: Other Q&A Columns (restricted access)