Under ERISA, a retirement plan administrator cannot divide a pension or retirement account without a Qualified Domestic. Learn about the ERISA DOL and retirement plan audit services offered to businesses in Cleveland, Columbus, and across Ohio.OPERS provides age and service retirement, disability benefit and survivor benefit programs for public employees throughout the state. Find general information about 401(k) plans, the tax advantages of sponsoring the plan and the types of plans available. January 1, 2002, the Retirement Plan for Employees of Cuyahoga Falls General Hospital (the. "Cuyahoga Plan") was merged with this Plan. File Form 5500 to report information on the qualification of the plan, its financial condition, investments and the operations of the plan. OPERS: Your Pension System. The Ohio Public Employees Retirement System has been providing retirement benefits to Ohio's public employees since 1935. We protect the retirement security of about 31 million Americans in single-employer and multiemployer pension plans.