Excerpt: When the economy and the stock market were flying high, reducing 401(k) plan costs ranked low on the corporate agenda. After all, plan assets were racking up double-digit returns, employees eagerly contributed to their 401(k) accounts and companies had plenty of cash to match those contributions. Today, none of those conditions still holds. Many investments are experiencing losses or only small gains. Every basis point counts, so businesses and their employees are paying close[.]