Attached is a synopsis on the new disclosure rules for 401(k) plans.  In brief, the plan sponsor will need to provide clear information about what actual costs are passed onto the plan participant.  CFO.com says this may be an extremely difficult task for many small companies without a benefits and compliance expert on staff to sift through the new regulations.

http://www.cfo.com/article.cfm/14570384/c_14574780