We advise business clients and work with their team to help create the right benefit plans for employees, such as profit sharing plans, 401(k) plans. Plan administrators must give employees certain written information about their retirement plan.The annual report of employee welfare and pension plans may be filed with the Department of Labor (DOL) in compliance with Section 103 of ERISA. (d) The type of pension or welfare plan, e.g. Defines the types of controlled groups under ERISA and the IRC and provides examples of a: parentsubsidiary group;. Brother-sister group;. Complete Part II only if the plan is subject to the minimum funding requirements of Code section 412 or ERISA section. 302.