After my weekend post on "easy" plans not being so easy, I happened across this post by Ary Rosenbaum. It is a variation on the theme and focuses more on the size of the plan rather than its design complexity. The conclusion...size often matters when it comes to the quality of service. Small plans (often viewed by many as being synonymous with "easy" plans) often encounter more compliance issues simply because they are not receiving the level of expert attention as larger plans. They also tend to view their plans as being less expensive, because they are not aware of the various undisclosed costs being charged against plan assets.