Fill in the short plan year beginning and ending dates in the space provided and check the appropriate box in Part I, line B, of the Form 5500. File Form 5500 to report information on the qualification of the plan, its financial condition, investments and the operations of the plan.Summary of ERISA Regulations, Opinions, and Court Decisions, Section 3 Definitions (Selected), Section 4 Plans Covered, Section 404 Fiduciary Duties. Plans maintained outside the United States for the benefit of non-resident foreigners are exempt. Section 4043(a) of ERISA requires that the plan administrator and each contributing sponsor notify PBGC within. ERISA was an essential step in the protection of worker pension rights.