The employer is typically the named fiduciary or plan administrator. The duties of the plan administrator include, but are not necessarily limited to, appointing the plan’s attorney, accountant, actuary, custodian or other party needed to administer the plan; directing the trustee or custodian with respect to payments from the plan; communicating with employees regarding their participation and benefits under the plan; filing any returns and reports with the IRS, D.O.L. or other government agency; reviewing and approving any financial reports, investment reviews or other reports prepared by any party appointed by the employer; construing and resolving any question of plan interpretation, including eligibility and benefits under the plan.