Student or Learner
why does the sentence need the?
You are correct that the ABC Retirement Scheme is covered by the Government Retirement Benefit Fund.
ABC Retirement Scheme and Government Retirement Benefit Fund are name.
They are proper noun.
So, I don't think they need the.
They are a scheme and a fund, and require 'the'.
The first is the ABC Retirement Scheme, not the PQR Retirement Scheme or the ABC Benefit Fund.