110 rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a federal court. The court will decide who should pay court costs and legal fees. If you are successful, the court may order the person you have sued to pay these costs and fees. I f you lose, the court may order you to pay these costs and fees, for example, if it finds your claim is frivolous. However, in all cases including those described in the above paragraph, you must first exhaust your administrative remedies under the Plan (b y following the claims and appeals procedures described in the SPD) before you may file suit in any court. Assistance with Questions If you have any questions about your Plan (for example, any questions about the processing of your claims, or allowances co nsidered by the Plan, covered expenses, or questions regarding your eligibility), you should contact the Plan Administrator. If you have any questions about this statement or about your rights under ERISA, you should contact the nearest office of the Empl oyee Benefits Security Administration, U.S. Department of Labor, listed in your telephone directory or write to the EBSA’s Office of Assistance: Office of Participant Assistance Employee Benefits Security Administration U.S. Department of Labor 200 Consti tution Avenue, NW, Suite N - 5625 Washington, D . C . 20210 You may also obtain certain publications about your rights and responsibilities under ERISA by calling EBSA’s Toll - Free Employee & Employer Hotline at (866) 444 - EBSA (3272) or visit the EBSA website at www.dol.go v/dol/ebsa .