"Employers adopting preapproved plans still must be cognizant of potential issues, such as inconsistencies between the plan document, existing plan operations, established/written plan procedures, and participant communications. Documentation errors could arise when converting from an individually designed plan document to a preapproved document, but also could surface when moving between two preapproved documents sponsored by different vendors. [Certain] plan materials, in particular, require critical review before execution[.]"

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