A well rounded retirement plan sponsor will be surrounded by a group of advisors. The plan sponsor may have an attorney on retainer, a financial advisor, an independent third party administrator (TPA) and an accountant. Of all advisors, it is my opinion that the accountant is a plan sponsor’s most trusted advisor because of the nature of the relationship and the annual requirement of filing taxes. Since the only two certain things in life are death and taxes, it should be no surprise that there usually is a close knit relationship between the accountant and their client. Thanks to the close knit relationship, accountants should be more aware of their clients’ retirement plans and the issues that come with them.