"[If] your plan is subject to ERISA, you will have a fiduciary obligation to monitor the process for completion of the comparative analysis.... You should learn enough about the rules to be able to identify NQTLs, engage one or more service providers to assist with the comparative analysis, and especially if your plan is subject to ERISA, monitor and review the work of those service providers and ask appropriate questions.... The rules require a comparative analysis to be conducted and documented regardless of whether a government official ever asks for it."  MORE >>