You haven't updated your plan document within the past few years to reflect recent law changes.

For older items, review the annual cumulative list to see if the plan has all the required law changes.

Ask your plan administrator about adopting amendments for missed law changes.

If you missed the deadline to adopt an amendment you may need to use the IRS correction program.

Review your plan document annually.

Maintain regular contact with the company that sold you the plan.

Stay up to date on notifications from your plan administrator.

You haven't filed a Form 5500-series return this year.

Find your signed copy of the return and determine if you filed it timely.

Ask your plan administrator about filing all delinquent returns.

Understand your filing requirements and know who filed and when.

Stay up to date on notifications from your plan administrator.

Eligible employees weren't given the opportunity to make an elective deferral (exclusion of eligible employees).

Review the plan document sections on eligibility and participation.

Check with your plan administrator to determine when employees are entering the plan.

Make a qualified nonelective contribution for the employee that compensates for the missed deferral opportunity.

Monitor census information and apply participation requirements.

Stay up to date on notifications from your plan administrator.

The plan failed the 401(k) ADP and ACP nondiscrimination tests. 

Ask your plan administrator to conduct an independent review to determine if highly and nonhighly employees are properly classified.

Make qualified nonelective contributions for the non-highly compensated employees.

Consider a safe harbor or automatic enrollment plan design.

Communicate with plan administrators to ensure proper employee classification and compliance with the plan terms.

The plan was top-heavy, and the required minimum contributions weren't made to the plan.

Review the rules and definitions for top-heavy in your plan document

Determine whether your plan is top-heavy for the plan year.

Work with your plan administrator to properly contribute and allocate the required top-heavy minimum, adjusted for earnings, to the affected non-key employees.

Work with a plan administrator to perform a top-heavy test each year.