The Summary Plan Description (SPD) should include your plan's claims procedures. ERISA is a federal law that created rules and procedures to protect most private employee pension and health plans from fraud and mismanagement.Learn about the ERISA Audit and benefit plan audit services offered to Detroit and Michigan 401k plan sponsors - JLK Rosenberger - Detroit ERISA Audit. We administer retirement programs for Michigan's state employees, public school employees, judges, state police, and National Guard members. Learn about the ERISA DOL and retirement plan audit services offered to businesses in Detroit and across the State of Michigan - Detroit, MI 48201. Michigan law exempts qualified retirement accounts, IRAs, Roth IRAs, and retirement annuities from the claims of creditors outside of bankruptcy. Please note: in order to properly complete this form, information should be obtained from the Plan Administrator, ING, PRIOR to its execution.