The Summary Plan Description (SPD) should include your plan's claims procedures. Learn about the ERISA Audit and benefit plan audit services offered to Tucson and Phoenix 401k plan sponsors - Arizona ERISA Audit - Phoenix, AZ 85001.Learn about the ERISA DOL and retirement plan audit services offered to businesses in Phoenix, Tucson, and across Arizona. ERISA is a broad federal law that established a set of standards for health, welfare, longterm disability, pension, and other kinds of insurance plans. A governmental retirement plan must meet certain minimum benefit or contribution standards to qualify as a public retirement system. This plan allows eligible employees to: Set aside money towards their retirement. Some employers choose a nonERISAqualified plan to save on administrative costs. A QDRO is a court order that instructs one party's retirement plan on how the benefits should be divided and paid out. Eligible employees are employees eligible to participate in any employee pension plan (i.e. They effectively become a beneficiary of the retirement plan for tax purposes.