"The purpose of the project was to educate plan sponsors on aspects of UA that higher education organizations may not understand, and to provide information regarding compliance with the new plan document requirements.... About 40% of the respondents reported one or more issues with possible future impact. The area with the largest possible future impact is the communication of the opportunity to begin regular elective deferrals, 48% of the entities did so only once at hire. In addition, only 30% communicated the opportunity to change regular elective deferrals only once at hire."