For example, Federal, state, or local government plans and some church plans are not covered. Our ERISA attorneys at the Peace Law Firm describe some issues involving ERISA plans and beneficiaries.Contact us for help today. The 2012 ERISA Advisory Council studied current challenges and best practices concerning beneficiary designations in retirement and life insurance plans. You must name a primary beneficiary and at least one contingent beneficiary (to whom assets will pass if the primary beneficiary has died). A QJSA is when retirement benefits are paid as a life annuity (a series of payments, usually monthly, for life) to the participant and a survivor annuity. I learned that retirement account and life insurance beneficiary designations usually supersede any designations you have in your will. If you've earned a PBGC pension benefit, don't forget to designate your beneficiary. Many retirement plans are required to distribute benefits to participants in the form of a Qualified Joint and Survivor Annuity (QJSA). Note: The questions and answers below generally relate to both retirement plans and individual retirement accounts (IRAs).