if the claim is wholly or partially denied, advise the claimant of such denial by furnishing to him or her a written notice of such denial setting forth # the specific reason or reasons for the denial; # specific reference to pertinent provisions of the Plan on which the denial is based and, if the denial is based in whole or in part on any rule of construction or interpretation adopted by the Committee, a reference to such rule, a copy of which shall be provided to the claimant; # a description of any additional material or information necessary for the claimant to perfect the claim and an explanation of the reasons why such material or information is necessary; and # a reference to this [Section 10(f)] as the provision setting forth the claims procedure under the Plan.

If the claim is denied in whole or in part, the Company shall inform the Claimant in writing, and set forth: # the specified reason or reasons for such denial; # the specific reference to pertinent provisions of this Plan on which such denial is based; # a description of any additional material or information necessary for the Claimant to perfect his or her claim and an explanation of why such material or such information is necessary; # appropriate information as to the steps to be taken if the Claimant wishes to submit the claim for review; and # the time limits for requesting a review under [subsection (c)].