The IRS is starting a one-year pilot program next month that will waive compliance penalties for some small business plan sponsors.

Sponsors bear huge costs, to say nothing of fiduciary liability, maintaining the defined contribution accounts of employees who leave for another company.

Plan fiduciaries can do some things with plan design to help discourage employees from falling prey to various fads.

Fidelity Investments saw a 48 percent jump in the number of health savings accounts opened in 2013.