I have been a fan of Sesame Street since I was a child and again as an adult when my children were younger. It’s a brilliant show that has educated millions of kids in the past 50 years. One of the greatest events in Sesame Street history is when in 1983, they acknowledged the onscreen death of the owner of the luncheonette, Mr. Hooper (the actor Will Lee died the year before). Big Bird wanted to give a picture he drew of Mr. Hooper to him and didn’t understand that since Mr. Hooper died, he wasn’t coming back. Big Bird doesn’t think it’s fair and how he’ll miss Mr. Hooper and the adults tell him that the way it has to be: “just because.” While a retirement plan sponsor isn’t the same as a giant bird Muppet; there are many times that they have to be told that they are responsible for and they are on the hook “just because”. This article is about the stuff that a 401(k) plan sponsor is responsible for, whether it’s fair or not.