The reason I continued being an ERISA attorney after my first job was that I enjoyed the subject matter and I enjoyed the definiteness that other areas of the law don’t have, such as litigation. However, there are areas of the retirement plan space that aren’t so clear. They’re cloudy and until the Internal Revenue Service (IRS) or the Department of Labor (DOL) clears things up, 401(k) plan sponsor like you, need to understand.