MARQUETTE — Many senior citizens receive retirement income from pensions and other retirement accounts. Protections for pension benefits can be found in federal law and in laws passed by the state. Due to this complexity, you should consult a lawyer with expertise in employee benefits if you don’t receive your expected pension.

Complaints and requests for infor- mation can be directed to the Employee Benefits Security Administration of the U.S. Department of Labor. The Department’s toll-free number is 866-487-2365. If a plan should fail, contact the Pension Benefit Guaranty Corporation Customer Contact Center at 800-400-7242.

PENSION BASICS

Two common types of retirement accounts are defined benefit plans and individual account plans. In a defined benefit plan, there is a defined benefit, a certain percentage of which is accrued every year of participation. In an individual account plan, the benefit amount depends on the amount contributed by the employee and employer. Some examples of individual account plans include profit sharing, stock bonus, and money purchase.

The most important factors in determining pension rights are the number of years of service with an employer and the years of participation under a certain plan. Typically, a year of service is a 12-month period during which an employee works for the employer for at least 1,000 hours. Some plans may require more than 1,000 hours to earn a full year of participation. Years of service may also be lost, most likely through certain breaks in service of five years or more. A break in service is a 12-month period during which an employee works for an employer for 500 hours or less.

Vested benefits, or benefits that you have the right to draw at some time regardless of future service, cannot be lost due to a break in service. All employee contributions become vested immediately, while employer contributions vest at retirement age or sooner, according to a formula based on years of service. Vested benefits are not lost by leaving a job before retirement, but you will usually have to wait until retirement age to receive the benefits.

PENSION LAWS

The federal Employee Retirement Income Security Act protects employees under many pension plans by setting minimum standards for eligibility for benefits by providing insurance for certain plans that fail, and by requiring certain information to be provided to plan participants. The law does not apply to all plans. For example, government and church plans are not covered. Individual account plans, plans not requiring employer contributions, and plans maintained outside of the U.S. are not insured. ERISA also does not apply to anyone who retired before Jan. 1, 1976.

Employers are required to provide a summary plan description within 90 days of becoming a participant in a plan covered by ERISA. This summary includes information about vesting, accrual and forfeiture of benefits, and claims procedure. Once per year, you may also request in writing a statement from the plan administrator setting for your accrued and vested benefits as of a specific date. Upon termination of employment, you should receive a statement detailing vested benefits.

You cannot be excluded from participation in a defined benefit plan if you began working for the employer within five years of normal retirement age. Once participating in a plan, you may not be dropped from a plan due to your age. Under many plans, you will continue to earn pension credit for work beyond retirement age.

Some plans not covered by ERISA may be governed by other laws. The federal Taft- Hartley Act applies to plans governed by collective bargaining and jointly administered by union and employer. Courts have interpreted the language of the act to require that pension plans not be arbitrary or unreasonable in their exclusion of workers.

CLAIMING BENEFITS

Every covered plan must establish a reasonable claims procedure. The summary plan description will state whether a claim is to be submitted to the plan administrator or to the insurance company which pays benefits. If a claim is denied, you must receive written notice giving the reason for this decision. Upon receiving a denial, immediately contact a lawyer. You have a right to a “full and fair hearing” by the administrator or insurance company, and a right to appeal to court.

RECEIVING BENEFITS

Employee contributions can be withdrawn before retirement, although this may cause the loss of other vested benefits. Early withdrawal can also result in certain monetary penalties. Some plans provide an option for early retirement with reduced benefits. If a plan does not provide for early retirement, payment must begin within 60 days of the end of the plan year when the latest of these occur: termination of employment, normal retirement age (or age 65, if earlier), and the tenth anniversary of participation in the plan.