Like cooking and baking, the key to a good retirement plan lies in the main ingredients. The main ingredients for a good retirement plan isn’t a secret, just like McDonald’s Big Mac Secret Sauce isn’t a secret. A good retirement plan doesn’t have store-bought mayonnaise, sweet pickle relish and yellow mustard whisked together with vinegar, garlic powder, onion powder and paprika such as the Big Mac Secret Sauce. What makes a good retirement plan that keeps participants happy and plan sponsors out of harm’s way is some basic key ingredients that every plan sponsor should follow.