I’ve been writing articles for the past 6 years and the ones that are remembered the most are the ones about how it’s a bad idea for plan sponsors to use payroll providers as the third party administrators (TPAs) of their 401(k) plans. There has been much change in the retirement plan business over the last 6 years including law changes, fee disclosure, and a new definition of fiduciary rule. What hasn’t changed is that it’s still a bad idea to use your payroll provider as a TPA.