In this post, we discuss the ERISA claim process, appealing your ERISA claim, filing an ERISA complaint, when to hire an attorney, and more. Questions should be submitted to Ben.Taylor at Callan via the "Ask Question" link in the left-hand menu of the RFP. This ERISA procedure describes the general procedures of the department in issuing information letters and advisory opinions under the Act. 403(b) ERISA Notice. Failures may be corrected in the taxable year in which the failure arose under section IV of the Notice, without 409A tax or penalty. Part C of this Notice is being provided to you consistent with the requirements of Section. Directly as a result of the mismanagement and underfunding, the fund entered into a liquidation process in 2019. Made, with or without notice to the SURETY. 2. Others providing support to the Committee included: Professor Catherine T. Struve, the.