The problem with being a 401(k) plan sponsor is that you have to be on top of everything because as a fiduciary, you have the highest duty of care in law and equity. Being on top of everything also includes finding out what is new and what might be a great fit for your 401(k) plan. In addition, what also might be new is a new law and regulation or current government thinking that will require you to comply. So this article is about changes in the 401(k) plan business that has occurred or will oc- cur that you should review and/or consider.