1. Missteps with the plan's eligibility requirements.
2. Misinterpretation of the vesting period.
3. Violation of break-in-service rules.
4. Errors in calculating employee contributions.
5. Miscalculations for profit-sharing contributions.
6. Mismanagement of employee requests.
7. Late or inconsistent payment of employee deferrals.
8. Increasing forfeiture accounts.
9. Improper tax witholdings when employees take distributions.
10. Confusion over service provider contracts.