960 CMR 6.00 provides the regulations as they relate to the Massachusetts Defined Contribution CORE Plan, which is a Code Section 401(k) plan subject to ERISA. This GRIST provides a basic primer on ERISA's preemption of state laws, including various exceptions, exclusions and court rulings.Employees' wages under the prevailing wage law. For a plan to qualify, your employer must set it up for you. Below, we'll take a look at a few ERISA-qualified plans. 401(k)s. For existing plans, an SPD must be provided to each participant within 90 days of the date that the participant begins to be covered. If you sponsor a retirement plan at your company, there are a lot of requirements under ERISA that you'll need to meet to ensure compliance. How are the rules different in Massachusetts?