"[1] Offering cafeteria benefits without a plan.... [2] Allowing 'opt-outs' of employee elections to make mandatory contributions.... [3] Permitting employees to 'retire' and then return to work.... [4] Converting non-reportable wages into reportable wages.... [5] Classifying employees as independent contractors.... [6] Not satisfying fiduciary requirements in connection with participant-directed section 457(b) plans."