This excerpt taken from the PFG 10-Q filed May 6, 2009.
Appeals. Any Eligible Employee not satisfied by the disposition of the claim by the Plan Administrator shall have the right to file an appeal with the General Counsel Principal Life Insurance Company within 90 days of receipt of the notice.
The appeal must be in writing and include copies of the claim submitted to the Plan Administrator and the Plan Administrators decision. The appeal should briefly explain why the Eligible Employee believes the Plan Administrators decision was in error.
The Plan Administrator must send a decision on the appeal, in writing, to the Eligible Employee, within 60 days of the date on which the notice of appeal was filed.