Faculty & Administrative Officer Employee Retirement Plan Summary Plan Description. Effective May 10, 1920 Restatement Effective January 1, 2010

Transcription

1 Faculty & Administrative Officer Employee Retirement Plan Summary Plan Description Effective May 10, 1920 Restatement Effective January 1,

2 Contents About this Summary Plan Description... 4 Eligibility... 4 Participation in the Plan... 5 When Participation Begins... 5 How to Enroll... 6 Designating a Beneficiary... 6 When University Contributions Temporarily Cease... 6 Contributions to the Plan... 6 Contribution Amount... 6 Coordination of Contributions with Other Defined Contribution Plans... 7 Disability... 7 Vesting... 7 Status During Military Leave of Absence... 7 Benefits... 7 Forms of Payment... 7 Taxation of Benefit Payments... 8 Survivor Benefits... 8 Qualified Domestic Relations Orders... 9 Loans and Hardship Withdrawals... 9 Qualified Reservist Distribution... 9 Investing Your Accounts... 9 Administrative Information Plan Administrator Plan Identification Type of Benefit Plan Plan Year Agent for Service of Legal Process Normal Retirement Age Not a Contract of Employment Plan Continuation Plan Funding

3 Authority of Plan Administrator No Guarantee of Tax Consequences ERISA and other Federal Compliance Controlling Effect of Plan Documents, Governance and Interpretation Your Rights Under ERISA Claim Appeal Procedures Benefit Plan Contacts

4 About this Summary Plan Description This is the Summary Plan Description (SPD) of the Tulane University Faculty & Administrative Officer Employee Retirement Plan Document (the Plan). This document and other descriptive material provided to you by the University, Fidelity and TIAA- CREF are written in a manner that is intended to be easily understandable and to summarize the benefits available to you under the Plan. There may be other materials that contain more detailed information about the Plan. Every effort has been made to ensure that all of these materials contain a consistent description of Plan provisions. However, if there is any conflict or inconsistency between these materials, it is the Plan Administrator s responsibility to interpret the conflicting provisions and determine what benefits will be provided under the Plan. The University reserves the right to change, amend or terminate the Plan at any time and for any reason. Also, please keep in mind that the Plan, any changes to it, or any payments to you under its terms, does not constitute a contract of employment with the University and does not give you the right to be retained in the employment of the University. You and your beneficiaries may obtain copies of the Plan or examine these documents by contacting Tulane's Workforce Management Organization (WFMO). Eligibility Employees who are classified as Faculty or Administrative Officer employees are eligible to participate in the Plan. These include: Faculty members with the rank of instructor and above Officers of Administration as defined by the official University list of Officers of Administration Associate Dean Athletic Director Associate Provost Head Basketball Coach Head Football Coach Physicians in University Health Services Professional Librarians with the equivalent rank of instructor or above Research Scientist at the Regional Primate Research Center Associate Research Scientist at the Regional Primate Research Center Veterinarians Executive Directors for a Center Associate Dean of the Tulane University Law School You must also have completed two years of service with at least 975 Hours of Service in each year, but the first year will not "count" towards this two-year requirement if you experience an intervening year in which you have 500 or fewer Hours of Service. Your original date of hire (anniversary) is used in determining eligibility regardless of any future change in status or regularly scheduled work hours. An Hour of Service is each hour you are paid by the University (including back pay). This includes hours when you work and also hours when you do not actually work but receive pay (such as vacation, holiday, jury duty or illness). 4

5 You may also earn Hours of Service when you are on an approved leave of absence, on military duty, or on a temporary layoff. Following are examples for determining years of service. The examples illustrate that plan participation is required when two years of service have been completed without a break in service. Consecutive 12 Month Period Starting on Original Date of Hire Hours of Service Completed By Employee Employee A Employee B Employee C 1 st nd rd th th Participation Begins: 3 rd Year 4 th Year 6 th Year Example Employee A: Eligible employee A completes one year of service in each of the first two consecutive years and begins participation at the start of the third year of employment. Example Employee B: Eligible employee B completes the two years of service required after the third year. The second year does not count toward the requirement because it is not a year of service (less than 975 hours of service). Example Employee C: For eligible employee C, the first year of employment is not a year of service (less than 975 hours). In the third year there is a break in service (500 hours or less) and it is necessary to begin again to count the years of service to meet the requirement for participation. Therefore, employee C completes the requirement with the fourth and fifth years, and begins participation at the start of the sixth year of employment. Only individuals who are common-law employees of the University may participate in the plan. If the University reclassifies you as a common-law employee after you have begun performing services, contributions will be made on your behalf on and after the date of reclassification. Participation in the Plan When Participation Begins Your participation in the Plan becomes effective for the first pay period starting after you have completed the eligibility and enrollment requirements. Re-hired employees are eligible immediately if the two-year service period has previously been satisfied as described in the Plan. 5

6 How to Enroll You must enroll in the Faculty & Administrative Officer Retirement plan after becoming eligible, with either Fidelity or TIAA-CREF. Detailed instructions are found in the Benefits Guide. As part of the enrollment process you will also need to make your beneficiary designation and investment selections. Please contact the WFMO if you need assistance enrolling in the Plan or are unsure if you have satisfied the eligibility period. Designating a Beneficiary A beneficiary or beneficiaries are individuals you designate to receive benefits from the plan in the event of your death. It is important for you to designate one or more beneficiaries. Instructions are provided in the Benefits Guide. If you are not married, you can name anyone as a beneficiary. If you are married, your surviving spouse must be the beneficiary of at least 50% of your Plan benefits unless your spouse provides written, notarized consent to the designation of a different beneficiary or beneficiaries. You may change your beneficiary at any time (subject to the spousal consent requirement) by completing a revised beneficiary designation. If your marital status changes, you should review your beneficiary designation. When University Contributions Temporarily Cease University contributions to the Faculty & Administrative Officer Retirement plan cease when any one of the following occurs: You are on an unpaid leave of absence or, for some other reason, no salary is paid. The IRS annual deferral limit has been reached. Your employment terminates, in which case Tulane will discontinue making contributions as of your date of termination. Contributions to the Plan Contribution Amount University contributions are dependent upon your Regular Salary: If your Regular Salary is $80,000 or more per year, Tulane contributes an amount equal to 10% of Regular Salary, and you are required to contribute 2% of Regular Salary. If your Regular Salary is less than $80,000 per year, Tulane contributes an amount equal to 8% of Regular Salary, and if you voluntarily contribute no more than 2% of Regular Salary under this Plan, the University will match that contribution dollar for dollar. Regular Salary is your basic earnings, exclusive of overtime, bonuses and other forms of additional compensation. Regular Salary is determined before any reduction under the Tulane Tax Deferred Annuity Plan, under this Plan, or under any of the Medical, Dental, Vision and Flexible Spending Account plans. 6

7 Coordination of Contributions with Other Defined Contribution Plans The IRS deferral limits apply to all the elective deferrals a participant makes. An employee participating in two salary reduction plans, maintained by the University or by separate employers, must count all the elective deferrals made under both plans in applying the limit. This includes elective deferrals under another Section 403(b) plan, a Section 401(k) plan, or a simple retirement account under Section 408(p). However, contributions to a Section 457(b) plan are not combined with Section 403(b) when applying the limits. It is the employee s responsibility to ensure that the contribution limit is not exceeded and must report to the WFMO in the event that it has been exceeded. Disability If you become disabled and meet the requirements specified in the group Long-Term Disability policy, a monthly retirement plan contribution benefit may be payable to the administrator of your retirement plan account under the terms of the Plan. The amount of the monthly contribution benefit will be the percentage in effect immediately prior to your disability and based on your pre-disability earnings. Additional details on this benefit can be found in the Long-Term Disability plan certificate of coverage. Vesting All plan contributions, including any associated gains or losses, are fully and immediately vested. That is, you have an irrevocable right to these contributions subject to the terms of the Plan. Status During Military Leave of Absence Treatment of employer contributions, benefits and service credit with respect to qualified military service will be provided in accordance with the Uniform Services Employment and Reemployment Rights Act (USERRA) and section 414(u) of the Internal Revenue Code. Benefits Forms of Payment Benefits are eligible to be paid at retirement, termination of employment, attainment of age 59½, or as a death benefit. Payment will be made in the form described under the "Normal Form of Benefit Payment" section below unless you elect one of the forms of payment described in the "Optional Forms of Benefit Payment Section" offered by Fidelity or TIAA/CREF. All withdrawals paid prior to age 59½ are, with limited exceptions, subject to a 10% withdrawal penalty and federal withholding. If you become an employee of another employer that maintains an eligible retirement plan, you may elect a direct rollover of your assets to the other employer s plan subject to any restrictions, limitations or fees of the investment carrier or new employer plan. You should contact the applicable investment carrier prior to the commencement of benefit payments from your account to determine if any restrictions, limitations or fees apply. Once you are eligible to begin receiving benefit payments, you can elect any of the payment options then made available by the investment carriers. If you do not elect a payment option, plan contributions will remain invested in the investment options selected until you initiate payment, but 7

8 not later than April 1st of the calendar year following your retirement or attainment of age 70½, whichever occurs later. Normal Form of Benefit Payment If you are invested in an annuity product and you are not married on the date benefit payments commence, benefits will be paid in the form of a single life annuity unless you elect an optional form of payment. Under a single life annuity, monthly benefit payments are made for your lifetime. Upon your death, all benefit payments will cease. If you are married on the date benefit payments commence, benefits will be paid in the form of a joint and survivor annuity, which may require a transfer of the investment account to an annuity product, unless you and your spouse elect an optional form of payment. Under a joint and survivor annuity, monthly benefit payments are made for your lifetime and, at your death, your surviving spouse will receive monthly benefit payments equal to 50% or more (depending on your election) of your monthly benefit. After the surviving spouse dies, all benefit payments will stop. Optional Forms of Benefit Payment If you do not wish to receive benefit payments under the normal forms of payment, you can elect any one of the optional forms of payment, to the extent offered by the investment carrier(s), which may include: Lump sum payment Installment payments, Annuity with period certain Eligible rollover The election of an optional form of payment must be made during the 90-day period before benefit payments begin. In addition, if you are married when benefit payments begin, your spouse must give written, notarized consent to the optional form of payment within the same 90-day period. For more information about the optional forms of payments available, contact your investment carrier. Taxation of Benefit Payments Benefit payments are included in your income in the year of payment, unless rolled over to another tax-favored plan. In addition, substantial tax penalties may be imposed on certain withdrawals prior to attainment of age 59½, death or disability. You should consult your accountant, tax attorney, or other qualified financial adviser before making a withdrawal from the Plan. In the case of certain benefit payments, you may defer taxation on the payment by electing a direct rollover of all or part of a distribution to an IRA or another employer s eligible retirement plan that accepts rollovers. If a benefit payment is eligible for direct rollover treatment but you do not elect rollover treatment, the investment carrier is required to withhold 20% of the taxable portion of the distribution. Survivor Benefits If you die before your benefit payments begin, the full value of your plan benefits will be paid to your designated beneficiary(ies). If you are married, and die before your benefit payments begin, your 8

9 spouse, unless you elected otherwise and your spouse consented, is entitled to receive 50% of your plan benefits in the form of a life annuity or other option permitted by the investment carrier equivalent in value. The remaining 50% will be payable to your designated beneficiary, which may be your spouse or other beneficiary. If you wish to leave more than 50% of your plan benefits to a beneficiary other than your spouse, you and your spouse must waive the survivor life annuity and the waiver of the spouse must be notarized. You generally must be at least 35 years old to waive the survivor life annuity benefit. If you die without having named a beneficiary, all plan benefits shall be distributed in accordance with the terms of the applicable investment carrier s agreement, except as otherwise described in the preceding paragraph, regarding a surviving spouse s interest. Your beneficiary may elect to withdraw the assets, in whole or in part, in any manner acceptable to the investment carrier and beneficiary which may include a lump sum, installment, and/or annuity payments. In the event you die after your benefit payments have commenced, then depending on the form of payment elected before death, your beneficiary will receive either nothing (if a single life annuity or a lump sum payment was elected) or the balance of your benefits (if your beneficiary is also your coannuitant) in the form of a survivor annuity or in installments for the duration of the payment period you elected. If you die while on leave for military service, you will be treated as if you resumed service with the University on the day before death or disability. Qualified Domestic Relations Orders The plan will comply with the terms of a qualified domestic relations order to the extent that the order is consistent with the terms of the plan as determined by the Plan Administrator or applicable investment carrier that has responsibility for qualified domestic relations orders. All domestic relations orders should be directed to the Plan Administrator. Loans and Hardship Withdrawals Loans and hardship withdrawals are not permitted under the Faculty & Administrative Officers Retirement Plan. Qualified Reservist Distribution If you are a member of a reserve component of the United States military ordered or called to active duty for a period in excess of 179 days or for an indefinite period, you may be able to receive a "qualified reservist distribution". Please contact the WFMO for additional information regarding this form of distribution. Investing Your Accounts To help you grow your account over time, you can invest your account balances with either Fidelity Investments or TIAA/CREF. More information about investing can be found on each investment carrier's web site (please see the final page of the SPD for this information). In general, you direct how your contributions are invested on your application to Fidelity Investments or TIAA-CREF. You may only designate either Fidelity Investments or TIAA-CREF to receive University contributions, but not both at the same time. However, you may designate Tax Deferred Annuity (TDA) contributions to the other company. For example, you may designate TIAA-CREF to receive University contributions and Fidelity to receive your TDA contributions, or vice versa. 9

10 You can divide your contribution among investments within either company in any whole-number percentages. Once you are participating in the Plan, you can change the division of your future contributions at any time by contacting Fidelity or TIAA-CREF directly. You will receive quarterly statements (electronically or by mail) showing your accumulation of funds. To assist you in determining how you should invest your funds, tools and assistance are provided on both the Fidelity and TIAA-CREF web sites. Tulane also hosts periodic meetings where you can meet individually with an advisor. The WFMO distributes announcements of upcoming meetings. You are solely responsible for making the decisions regarding the investment of contributions made to the Plan. It is your responsibility to initiate and complete any procedure required by an investment carrier to enroll in or maintain an investment option. If you fail to select an investment(s), Plan contributions will be invested in a default investment as determined by Tulane. You may change the investment of your future plan contributions (subject to certain restrictions and/or fees imposed by the investment carriers) by completing the appropriate forms. You may transfer, in whole or in part, existing contributions from one investment carrier to another. The transfer is made by completing the appropriate forms available from the investment carrier. There may be fees, minimum holding periods, restrictions and other considerations you should make yourself aware of prior to initiating a transfer by contacting the applicable investment carrier. Neither the investment carriers nor Tulane can guarantee the tax results upon any transfer. You should consult your own tax adviser prior to making a transfer. The investment options provided by the Plan and the manner of selecting them are designed to satisfy section 404(c) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), and the fiduciaries of the Plan are generally relieved of liability for any losses that are the direct and necessary result of investment instructions given by a participant or beneficiary. Tulane has the right, upon reasonable notice to you, to add or eliminate an investment carrier or investment options. A listing of the investment options currently offered by the investment carriers and available under the Plan can be obtained by contacting the investment carriers. The prospectus for each investment option is a major source of information and is available from the investment carriers. A prospectus describes the investment option s objectives and policies which are governed solely by the investment carriers agreements, and contains information required by the Securities and Exchange Commission on subjects such as the investment option s performance, services, restrictions, officers and directors, and expenses. You are strongly encouraged to read the prospectus and other available literature before investing in a particular fund. Administrative Information If you have any questions concerning the Plan, you can call or write: Tulane University Workforce Management Organization 200 Broadway Street, Suite 120 New Orleans, LA (504) Plan Administrator The Plan Administrator for benefits and determinations is: 10

11 Associate Vice President Workforce Management Organization 200 Broadway Street, Suite 120 New Orleans, LA (504) Plan Identification When dealing with or referring to the benefit plans for claims appeals or other correspondence, you will receive help more quickly if you identify them fully and accurately. To identify a plan in correspondence with the federal government, you need to use the University s Employer Identification Number (EIN) and Plan number. Tulane s EIN is and the Plan number is 001. Type of Benefit Plan Defined Contribution Plan. All benefits under the Plan are provided through individually owned, fully funded and vested annuity contracts or custodial accounts as described in Section 403(b) of the Internal Revenue Code. Plan Year The records for the Plan are maintained on a twelve-month basis. The plan year begins on July 1 and ends on June 30. Agent for Service of Legal Process The agent on whom legal process should be served is: Tulane University Attn: General Counsel 300 Gibson Hall New Orleans, LA Normal Retirement Age The Plan's normal retirement age is 65. Not a Contract of Employment No provisions of any of your benefit plans are considered a contract of employment between you and the University, nor does your participation in any plan provide any guarantee of continued employment. The University s rights with regard to disciplinary action and termination of any employee, if necessary, are in no manner changed by any provision of any plan. Plan Continuation The University reserves the right to amend, suspend, change or terminate the Plan (or any portion of the Plan) at any time and for any reasons. This means that any benefit provided through the Plan or any portion of the Plan may be discontinued in its entirety, modified to provide higher or lower levels of covered benefits, modified to provide higher or lower levels of cost to the University or covered employees. If the Plan (or any portion of the Plan) is terminated or amended in a material fashion, you will be promptly notified if you are affected by the termination or amendment. In no event will 11

12 termination of the Plan (or any portion of the Plan) or any amendment to the Plan adversely affect the payment of benefits to which you already were entitled to under the terms of the Plan immediately prior to the amendment or termination. Plan Funding Contributions under the Plan are paid by the University from its general assets. Authority of Plan Administrator In general, the Plan Administrator is the sole judge of the application and interpretation of the Plan, and has the discretionary authority to construe the provisions of the Plan, to resolve disputed issues of fact, and to make determinations regarding eligibility for benefits. The decisions of the Plan Administrator in all matters relating to the Plan (including, but not limited to, eligibility for benefits, interpretations, and disputed issues of fact) will be final and binding on all parties. No Guarantee of Tax Consequences Neither Tulane nor the Plan Administrator makes any commitment or guarantee that any amounts paid to you or for your benefit under the benefit plan shall be excludable from your gross income for federal or state tax purposes, or that any other federal or state tax treatment shall apply or be available. It shall be your obligation to determine whether each payment under a benefit plan is excludable from your gross income for federal and state income tax purposes and to notify Tulane if you have reason to believe that any of the payment is not so excludable. ERISA and other Federal Compliance It is intended that this Plan meet all applicable requirements of ERISA and other Federal regulations. In the event of any conflict between this Plan and ERISA or other federal regulations, the provisions of ERISA and the federal regulations shall be deemed controlling, and any conflicting part of this Plan shall be deemed superseded to the extent of the conflict. The Employee Retirement Income Security Act of 1974 ( ERISA ) created the Pension Benefit Guaranty Corporation ( PBGC ), which provides federal insurance for certain retirement benefits. The benefits under this Plan are NOT insured by the PBGC. The PBGC insures only pension plans that promise a fixed level of benefits without regard to whether sufficient contributions have actually been made. Controlling Effect of Plan Documents, Governance and Interpretation The Plan Document for the Tulane University Faculty & Administrative Officers Retirement Plan is a separate legal document and governs the Plan s operation and administration. To the extent there is conflict between the Summary Plan Description and the actual terms and conditions as described in the Plan Document, the Plan Document will govern. If you would like to review the plan document, need more information, or have any questions, please contact Workforce Management Organization. All legal questions pertaining to the plan shall be determined in accordance with the provisions of the Internal Revenue Code, the laws of the State of Louisiana, and to the extent required, the provisions of ERISA. 12

13 The provisions of the plan shall in all cases be interpreted in a manner that is consistent with (i) a single retirement plan within the meaning of ERISA, and (ii) the exclusion from gross income of benefits provided hereunder in accordance with Internal Revenue Code Section 403(b) and other Internal Revenue Codes that may apply. Your Rights Under ERISA You are entitled to certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that all participants of plans subject to ERISA are entitled to the following: Receive Information About Your Plan and Benefits. You may examine, without charge, at the Plan Administrator s office and at other specified locations, such as work sites, all documents governing the plan and a copy of the latest annual report (Form 5500 Series) filed by the plan with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration. You may obtain, upon written request to the Plan Administrator, copies of documents governing the operation of the plan and copies of the latest annual reports (Form 5500 Series) and updated summary plan descriptions. The Plan Administrator may make a reasonable charge for the copies. You may receive a summary of a plan s annual financial report. The Plan Administrator is required by law to furnish each participant with a copy of this summary annual report if an annual financial report is required to be filed with the U.S. Department of Labor. In addition to creating rights for plan participants, ERISA imposes duties on the people who are responsible for the operation of the plan. The people who operate your plan, called fiduciaries of the plan, have a duty to do so prudently and in the interest of you and other plan participants and beneficiaries. No one, including your employer, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a benefit or exercising your rights under ERISA. Enforce Your Rights If your claim for a benefit is denied or ignored, in whole or in part, you have a right to know why this was done, to obtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain time schedules. Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request a copy of plan documents or the latest annual report from the plan and do not receive them within 30 days, you may file suit in federal court. In such a case, the court may require the Plan Administrator to provide the materials and pay you up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the Plan Administrator. If you have a claim for benefits that is denied or ignored, in whole or in part, you may file suit in a state or federal court. In addition, if you disagree with a plan s decision or lack thereof concerning the qualified status of a domestic relations order, you may file suit in a federal court. If it should happen that plan fiduciaries misuse a plan s money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a federal court. The court will decide who should pay court costs and legal fees. If you are successful, the court may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees, for example, if it finds your claim is frivolous. Assistance with Your Questions 13

14 If you have any questions about your plan, you should contact the Plan Administrator. If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you should contact the nearest office of the Employee Benefits Security Administration, U.S. Department of Labor, listed in your telephone directory. You can contact the Department of Labor s Division of Technical Assistance and Inquiries by writing to: Employee Benefits Security Administration U.S. Department of Labor 200 Constitution Avenue N.W. Washington, DC You also may obtain certain publications about your rights under ERISA by calling the publications hotline of the Employee Benefits Security Administration at (800) Claim Appeal Procedures If your application for benefits is denied in whole or in part by an investment carrier or if you believe that you are being denied any rights under the plan, such as eligibility, participation, and contribution rights, you (or your beneficiary, if applicable) may file a claim with the Plan Administrator under the following claims and appeals procedures. To file a claim under the plan, you or your authorized representative must submit a written statement that includes the basis of your claim. The statement must be dated and signed by you or your authorized representative and must include an address and telephone number. If your claim is denied, you will normally receive a written or electronic notice of the denial within 90 days (or within 180 days if special circumstances require additional time to process your claim) following the Plan Administrator s receipt of the claim. If additional time is needed, you or your authorized representative will receive, within the first 90 days, a written or electronic notice of extension that will explain what special circumstances make the extension necessary and will indicate the date a final decision is expected to be made. The notice of denial will explain: The specific reasons for the denial, References to the plan provisions upon which the denial is based, A description of any additional information or material necessary for perfection of the claim (together with an explanation why such material or information is necessary), An explanation of the plan s appeals procedures, and A statement of your right to bring a civil action under Section 502(a) of ERISA if your claim is denied upon appeal. If your claim is denied in whole or in part, you or your authorized representative may appeal the denial to the Plan Administrator. The appeal must be in writing and must be filed with the Plan Administrator within 60 days after receiving the notice of denial. You may request that your appeal be given full and fair review; taking into account all claim related comments, documents, records, and other information you have submitted without regard to whether such information was submitted or considered under the initial decision. You also may submit additional written comments, documents, records, and other information relating to your claim. You may review all pertinent documents and submit issues and comments in writing in connection with the appeal and may 14

15 request reasonable access to, and copies of, all documents, records, and other information relating to your claim free of charge. If the Plan Administrator denies your claim upon review, you will normally receive a written or electronic notice within 60 days (or within 120 days if special circumstances require additional time to process your claim) following the Plan Administrator s receipt of the claim. If additional time is needed, you or your authorized representative will receive, within the first 60 days, a written or electronic notice of extension that will explain what special circumstances make the extension necessary and will indicate the date a final decision is expected to be made. The notice will explain: The specific reasons for the denial, References to the plan provisions upon which the denial is based, A statement that you are entitled to receive (upon request and free of charge) reasonable access to, and copies of, all documents, records, and other information relating to your claim for benefits, and A statement of your right to bring a civil action under Section 502(a) of ERISA. The Plan Administrator decision will be final and binding. Benefit Plan Contacts Insurance Carrier or Administrator Plan Number Phone Number Enrollment Web Site Fidelity Investments TIAA-CREF Workforce Management Organization N/A