"While EBSA will never disclose the exact impetus for a particular investigation, certain ERISA violations are well known to make a plan a more likely target.... [T]he information and data reported in the Form 5500 may provide the EBSA a treasure trove of reasons to investigate a plan.... The issue of timeliness of deferral deposits is low hanging fruit for the EBSA investigator.... [A] general point of vulnerability for a plan may be the participants themselves."  MORE >>