ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans. As an "employer," a group or association, as well as a PEO, can sponsor a defined contribution retirement plan for its members.This Plan is unfunded for tax purposes and for purposes of Title I of ERISA. The bankruptcy court held that: (1) the Bankruptcy Code governs the termination of pension plans of employers in bankruptcy; (2) a pension plan. US courts will generally dismiss any collective action against the foreign member, and the foreign member will likely avoid ERISA pension liability. Matthew Collin's practice focuses primarily on mergers, acquisitions and other transactions involving public and private investment management firms. The Summary Plan Description (SPD) should include your plan's claims procedures. Usually, you fill out the required paperwork and submit it to the plan. Ruth Michels practices exclusively in the area of employee benefits law.