"In two comment letters sent to the DOL, the AICPA expressed support for many of the proposed changes but said some of them would create inconsistencies and confusion about the reporting requirements.... [T]he AICPA is concerned that plan sponsors may: [1] Pass on the additional expenses to plan participants. [2] Attempt to save costs by preparing forms on their own or choosing providers who have little or no experience. [3] Discontinue plan sponsorship or reduce the level of benefits provided."  MORE >>