Generally, a plan may require an employee to be at least. Ohio law prescribes the required employer and employee contribution rates for each retirement system.A retirement plan that meets the requirements of Internal Revenue Code Section 401(a) is referred to as a "qualified plan." A guide to what the ERISA Form 5500 is, who must file it, and the types of information it requires. Call our ERISA lawyers or fill out our online contact form today. Your retirement and welfare benefits were earned, and you have the right to protect them! Learn about the ERISA Audit and benefit plan audit services offered to Cleveland and Ohio 401k plan sponsors - JLK Rosenberger - Ohio ERISA Audit. Call our ERISA lawyers or fill out our online contact form today. Your retirement and welfare benefits were earned, and you have the right to protect them! The sixth is not included in these catchall terms and is subject only to federal law (see "ERISA plans," below).