A seat belt in a car is useless if the driver or passenger isn’t wearing it. A smoke detector is useless if the batteries are dead. Vitamin C won’t prevent a cold and putting paper on your forehead won’t cure hiccups. For a retirement plan, many things won’t limit liability if they aren’t used and other things will never limit a plan sponsor’s liability even though it’s advertised that it will. So this article is about stuff that won’t limit a plan sponsor’s liability.