請教 小白兔, filing 140 with PERM

小白兔 or others,

My perm approved for EB-2 (job requires MS) - no business necessity requested or audit. In filing 140, is it necessary for the employer to provide additional evidence to support that the job indeed needs an MS degree? Is the LC stating that requirement suffice to file 140 for EB-2, profession holding advanced degree?

Also, can you give a checklist of all docs needed for 140?

Thank you very much.