ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans. 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.Learn about the ERISA Audit and benefit plan services offered to Atlanta and Georgia 401k plan sponsors - ERISA Sec. 103(a)(3)(C) Audits - Atlanta, GA 30305. File Form 5500 to report information on the qualification of the plan, its financial condition, investments and the operations of the plan. Ferenczy Benefits Law Center practices exclusively in employee benefits law, including pension, 401(k), profit sharing, and other qualified plans. The following Bulletin is intended to inform Georgians why we cannot enforce Georgia's laws against ERISA plans. US courts will generally dismiss any collective action against the foreign member, and the foreign member will likely avoid ERISA pension liability. This Service Retirement Application may be used only for the Legislative Retirement System.