One of the major things that plan sponsors forget about their retire- ment plans is the plan document. ERISA (the Employee Retirement Income Security Act of 1974 for those scoring at home) requires all retirement plans to have written plan documents. A written plan document is a legal document with legal ramifications in governing a legal entity known as a retirement plan. A retirement plan document can cause many issues for a retirement plan sponsor and since most plan sponsors are wary of ERISA attor- neys because of their billing practices (don’t worry, I charge a flat fee) don’t know. So this “free” article can help plan sponsors take count of the many problems their plan document can have on their retirement plan and what steps they should take to avoid these problems.