Forfeitures generally result when a participant terminates employment prior to completing the plan's vesting service requirement for employer. The rule is triggered if you raise enough dollars through retirement accounts.The Court found that the state statute "binds ERISA plan administrators to a particular choice of rules for determining beneficiary status. The amendments require plan fiduciaries to select investments and investment courses of action based solely on financial considerations. As the Supreme Court confirmed, ERISA requires fiduciaries to monitor all designated investment alternatives in the plan. 4 Financially Smart Ways to Take Money Out of Retirement Accounts.