"[1] Plan investment contracts that don't agree with the plan document.... A typical example of where it is a problem is when a plan does not allow loans, but an investment contract does. Since the plan governs, there should be no loans; however, the service provider of the contract may grant a loan since it's allowed under the contract. This poses a compliance problem for the plan.... [2] Contractual procedures that don't agree with plan provisions.... [3] A lack of understanding of fiduciary duty."  MORE >>