Generally, a plan may require an employee to be at least. Generally, an ERISA plan participant can select just about anyone to be their beneficiary.The beneficiary designation form for the retirement plan listed the decedent's husband as the beneficiary in the event of her passing. As an "employer," a group or association, as well as a PEO, can sponsor a defined contribution retirement plan for its members. ERISA covers most employer-sponsored retirement plans. But public employee plans, such as the state pension plan in answer "B," are exempt from coverage. Your employer or plan administrator can supply the form you need. As an "employer," a group or association, as well as a PEO, can sponsor a defined contribution retirement plan for its members.