Pension plans must stay in compliance with the IRS code that governs them!  There is no way around it.  There are rules that every plan, regardless of it's size, must follow.  Don't let your plan fall out of compliance, it could cost you much more than you realize.  If you think your plan  might be out of compliance or just want to make sure you are not, look into your concerns, ask questions. 

Know your limits, know your obligations and responsibilities. 

Compliance

PATA Pension Administration and Trust Accounting