4 pages. "The SPARK Institute, working with its members, has reviewed the questionnaire and is concerned that many of the questions and the available responses could have significant implications for plan sponsors and result in an audit or enforcement action. Accordingly, therefore, it is critical that plan sponsors fully understand the implications of the questionnaire and the potential consequences of their responses. Plan sponsors should be sure that their responses are complete and accurate to avoid triggering a costly enforcement action."  MORE >>