Abstract
What causes 401(k) plans to fail? What frustrates plan fiduciaries in understanding their retirement plans? ERISA (Employment Retirement Income Security Act) disasters can handicap American companies. The failure to detect and correct ERISA violations takes its toll in increased human resources and management man hours; additional service provider fees; strained employee relations and microscopic scrutiny from the Internal Revenue Service and the Department of Labor. Companies can prevent ERISA disasters with proper administration and oversight.
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