I have been an ERISA attorney for 25 years and I like what I do. Dealing with retirement plans, it’s a unique part of the law that very few people and very few attorneys understand. The retirement plan business changes every day and I still like most rules regarding plans that are rational and make sense. Even with rational rules, there are rules concerning 401(k) plans that are a little quirky that most plan sponsors don’t understand, but should. So this article is all about the quirky 401(k) plan rules that plan sponsors should understand.