Being a 401(k) plan sponsor is a little different than other employee benefits that you provide. There is very little you have to do with the Keurig machine or the discount gym membership. Being a retirement plan sponsor means being a plan fiduciary, which requires you to provide the highest duty of care in dealing with the retirement assets of your employees. One of the problems with being a fiduciary is that the law and regulations concerning 401(k) plans constantly change and you need to be aware of it. So without further ado, here are some of the important issues impacting 401(k) plans in Mid-Year 2021.