Delinquent employee contributions to 401(k) plans

Prohibited loans to the Plan Sponsor or other parties-in-interest

Low performing investments, including traditional securities as well as non-traditional investments in precious metals, gems, artwork, artwork and collectibles

Imprudent investments in limited partnerships

Real estate investments with low investment returns that have underlying benefits to the Plan Sponsor or individual fiduciaries

Failure to invest assets or provide benefits in accordance with the plan/trust documents

Procedural imprudence with attendant losses

Non-qualifying employer real property due to there only being a single parcel

Failure to properly value real estate or closely held securities and allocate the current value to the participants

Participant loans which discriminate in favor of the highly compensated or fail to satisfy the time limitations, interest rate, collateral or default requirements

Paying or receiving more or less than "adequate consideration" for the acquisition or sale of employer securities

Improperly releasing shares in a leveraged ESOP

Improper valuation and allocation of employer securities

Making investments or entering into service agreements which also benefit the Plan sponsor, the fiduciaries or other parties-in-interest

Imprudent selection of investment options in a 401(k) plan and failing to monitor them on a timely basis

Imprudent selection of service providers and the payment of unreasonable fees

Allowing the plan to pay expenses that are actually settlor expenses of the employer

Failure to have those who handle plan assets properly bonded