Administrative service changes.  Executive options.  Fiduciary responsibility.  There was a time when the only people paying attention to these were plan sponsors and their plan consultants.  No more.  It's no secret that the recent spate of corporate accounting scandals have helped fuel an all-too-common public mistrust of the financial activities of companies  As one of the people responsible for your company's 401(k) plan, you are going to face more scrutiny than ever before.  It's extremely important that you handle all plan administration duties with the utmost care.  A heightened regulatory environment, increasing costs, and ever-changing participant needs expose your company to ongoing fiduciary liability.