ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans. Find general information about 401(k) plans, the tax advantages of sponsoring the plan and the types of plans available.File your Form 5500 series with ease. Access resources and official guidance for plan reporting and compliance. Under ERISA, a retirement plan administrator cannot divide a pension or retirement account without a Qualified Domestic. File Form 5500 to report information on the qualification of the plan, its financial condition, investments and the operations of the plan. OPERS provides age and service retirement, disability benefit and survivor benefit programs for public employees throughout the state. US courts will generally dismiss any collective action against the foreign member, and the foreign member will likely avoid ERISA pension liability. We protect the retirement security of about 31 million Americans in single-employer and multiemployer pension plans. Seeks long-term growth of capital.