I’ve been an ERISA attorney for 21 years, so like the J.K. Simmons character in the Farmers Insurance commercials, I know a thing or two because I’ve seen a thing or two. I’ve seen quite a few things including things that were something out of the theater of the absurd. As part of my practice, I always try to offer advice to other plan providers based on my experience. My “two cents” might be worth more than two cents, maybe to many it won’t. However, my “two cents” is culled from three decades of work as an ERISA attorney.