For guidance on what may cause a 403(b) plan to be subject to ERISA, please consult the Department of Labor's rules. Forms of Payment. 18.All 403(b) plans are subject to Title I of ERISA unless an exemption applies. The Illinois Secure Choice is a mandatory statesponsored retirement savings program. To qualify you must be totally and permanently disabled, and the deferrals and earnings must have been credited to your plan on or after January 1, 1989. The requirement to file Form 5500 is not new for ERISA 403(b) plans; however, new rules have greatly expanded the amount of information that must be reported. Learn the rules for beneficiaries inheriting 403(b) retirement plans including rollover options, cash-out distributions, and plan maintenance options. Regulatory changes require all ERISA 403(b) plans to file expanded 5500 packages to the. Internal Revenue Service (IRS) and Department of Labor (DOL). Of the State of Illinois without regard to conflict of law principles.