As famously quoted in *This Is Spinal Tap*, there is a fine line between stupidity and cleverness. I can assure you that Michael McKean, who played David St. Hubbins in the movie and co-wrote it, was not involved in plan administration.
From my observations in drafting planning documents, that line certainly applies. The distinction between stupidity and cleverness is particularly evident in plan provisions that deviate from standard administration practices. Complex provisions related to eligibility, compensation, and vesting are more likely to result in errors than those that adhere to conventional norms. For instance, excluding certain forms of compensation from employer contributions or salary deferrals often leads to mistakes, as do unique eligibility requirements and entry dates. While there are many conventional choices for plan provisions, striving for uniqueness and creativity in plan document preparation is usually not beneficial.
As I always say: keep it simple, stupid. Unusual plan parameters tend to increase the likelihood of errors, and correcting those errors can be costly. Therefore, creativity is not a desirable trait when it comes to plan provisions.
