ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans. Learn about the ERISA DOL and retirement plan audit services offered to businesses in Phoenix, Tucson, and across Arizona.Filing tips, notices, updates of filing requirements, and other helpful material to assist you in preparing your Form 5500 (Form 5500-EZ). For example, Federal, state, or local government plans and some church plans are not covered. A governmental retirement plan must meet certain minimum benefit or contribution standards to qualify as a public retirement system. ERISA is a broad federal law that established a set of standards for health, welfare, longterm disability, pension, and other kinds of insurance plans. US courts will generally dismiss any collective action against the foreign member, and the foreign member will likely avoid ERISA pension liability. • the Arizona State Retirement Plan;.