Filing tips, notices, updates of filing requirements, and other helpful material to assist you in preparing your Form 5500 (Form 5500-EZ). âť‘ You must meet the normal FRS pension plan age or service retirement requirements; and.âť‘ Must have taken a distribution from your investment account. A 401(a) plan is a type of retirement plan made available to those working in government agencies, educational institutions, and non-profit organizations. How do I enroll in the Wellness for Life Plan? They are also required to clearly spell out details of the plan's features with a summary plan description.10. ERISA and Healthcare. Requirements for retirement plans.