Review of Denials. Any person, or his/her duly authorized representative, whose application for benefits is denied in whole, or in part, may appeal from such denial to the Board for a review of the decision, by submitting to the Board, within 120 days after receiving written notice from the Board of the denial of his/her claim, a written statement (1) requesting a review of his/her application for benefits by the Board; (2) setting forth all of the grounds upon which his/her request for review is based and any supporting facts thereof; and (3) setting forth any issues or comments the applicant deems pertinent to his/her application. The Board shall act upon each appeal within sixty (60) days after receipt of the applicant's request for review by the Board. The Board shall make a full and fair review of each appeal, and any written material submitted by the applicant or the Plan Sponsor in connection therewith, and may require the Plan Sponsor or the applicant to submit such additional facts, documents, or other evidence as the Board, in its sole discretion, deems necessary or advisable in making such a review. On the basis of its review, the Board shall make an independent determination of the applicant's eligibility for benefits under the Plan. The decision of the Board on any appeal shall be final and conclusive upon all persons if supported by substantial evidence in the records. In the event the Board denies an appeal, in whole, or in part, the Plan Sponsor shall give notice of the Board's decision to the applicant setting forth in a manner calculated to be understood by the applicant, the specific reasons for such denial and specific references to the pertinent Plan provisions on which the Board decision was based.
