As a retirement plan sponsor, you may forget that a retirement plan isn’t just a tax deferred savings vehicle. A retirement plan. It is a legal entity supported by a legal document called a plan document. Issues with the plan document can create a host of compliance issues that threaten the tax exempt status of the Plan. The problem is that most times, plan sponsors aren’t aware of any plan document issues. So this article should serve as a guide as to when a plan document can have issues that need to be corrected to avoid harm to the Plan.