We have decades of experience drafting QDROs. ERISA sets minimum standards for pension and health plans, including disclosure, reporting, and fiduciary responsibilities.Requirements for retirement plans. Federal ERISA plans generally do not have to comply with state laws. ERISA rules preempt or block state laws that relate to ERISA plans. ERISA does not require any employer to establish a retirement plan. It only requires that those who establish plans must meet certain minimum standards. Learn about the ERISA Audit and benefit plan audit services offered to Las Vegas and Nevada 401k plan sponsors - JLK Rosenberger - Nevada ERISA Audit. Find general information about 401(k) plans, the tax advantages of sponsoring the plan and the types of plans available. Monthly benefits are based on the formula specified in the Nevada Revised Statutes.