Get help with your ERISA claims from Martin J. Sperry, P.A.. Contact us for a free consultation today! With extensive expertise in ERISA disability claims, denials, and appeals, Stewart Lee Karlin Law Group, PC is here to assist.When you begin participating in the Cash Balance Pension Plan, your Human Resources. The Summary Plan Description (SPD) should include your plan's claims procedures. Division of Retirement. Employees in full-time and part-time 20-plus hour positions are eligible for benefits under the County's Section 125 Benefit Plan. In October 2021, ELC engaged Tanya Bower, legal counsel specializing in retirement plan compliance from the law firm.