I am a fan of the original Highlander movie with Christopher Lambert and Sean Connery. The subsequent sequels and television series make the cannon of the series nonsensical, but I do love the original. Maybe it’s because of the soundtrack by one of my favorite bands, Queen or maybe because it had footage of a Pro Wrestling USA/ AWA wrestling show I attended live at the Brendan Byrne Arena in 1985 (even though the movie claimed it was Madison Square Garden which has an exclusive deal with the WWF). The theme of the movie was that there could be only one (even though the other movies and TV shows showed that there was clearly more than one). For retirement plan sponsors who do nothing to minimize their fiduciary liability, they need to know that it only takes one. This article is about how it only takes one plan participant to cost a plan sponsor dearly in terms of headaches and fiduciary liability.