Learn about the pension plan administration and design services offered to businesses through Pinnacle Plan Design. Security Act) plans.Learn about the ERISA DOL and retirement plan audit services offered to businesses in Phoenix, Tucson, and across Arizona. US courts will generally dismiss any collective action against the foreign member, and the foreign member will likely avoid ERISA pension liability. The Worker Organizing Resource and Knowledge (WORK) Center has resources that can help. TABLE OF CONTENTS (continued). Defined benefit pension plan (required by. ERISA section 4041(a)). Imperfections in the health care system have impeded competition from reaching its full potential. Concept in CAS is prepayment credits, which are the funds in the pension plan in excess of cumulative pension costs.