The foolproof method to getting inves- tigated for tax evasion? Stop filing your taxes. The foolproof method to get hit by a car? Run into mid-town traffic. The foolproof method to get the chicken pox? Don’t take the vaccine and hang out with infected children. Whatever the problem is, there is a certain foolproof method to get that problem. The same can be said about a retirement plan and the employer that sponsors it. There is a sure foolproof method for a retirement plan sponsor to get their plan and themselves in trouble, this article will let you know what that method is.