The Written Document This section discusses issues found within the plan document, participation agreements, annuity contracts and the problem of not following the terms of the plan when administering plan provisions. The Employees This portion involves how employees of the plan are being affected by faulty plan administration, including improper notifications of plan provisions and improperly being excluded from entry into the plan. The Employer Contributions These are trends found involving employer contributions to the plan, including matching contributions, vesting and exceeding annual dollar limitations. The Employee Contributions This section discusses the trends found involving employee contributions, mainly concerning the issue of salary deferrals. Discrimination Trends and issues relating to potential discrimination problems, where highly compensated employees are getting a bigger benefit from the plan than non-highly compensated employees. Distributions Issues include loans from plans, minimum required distributions and hardship distributions.