Under ERISA, a retirement plan administrator cannot divide a pension or retirement account without a Qualified Domestic. OPERS provides age and service retirement, disability benefit and survivor benefit programs for public employees throughout the state.January 1, 2002, the Retirement Plan for Employees of Cuyahoga Falls General Hospital (the. "Cuyahoga Plan") was merged with this Plan. Learn about the ERISA DOL and retirement plan audit services offered to businesses in Cleveland, Columbus, and across Ohio. OPERS: Your Pension System. The Ohio Public Employees Retirement System has been providing retirement benefits to Ohio's public employees since 1935. File Form 5500 to report information on the qualification of the plan, its financial condition, investments and the operations of the plan. Form 5500 is filed with the DOL and contains information about a 401(k) plan's financial condition, plan qualifications, and operation. OPERS: Your Pension System.