Works to inform workers who have any type of pension of their rights under the law that governs pensions offered by United States-based employers. Also handles complaints from plan participants. Documents available (which should also be provided by employers to employees) include individual plan descriptions, forms filed by individual plans annually with the government, and statements of individual benefits accrued to date of request. Defined benefit plans are insured through the Pension Benefit Guaranty Corporation (PBGC), which also provides information on those types of plans.