✓Current plan costs vs. the market — base, per-participant, AUM, and hidden fees
✓Fiduciary coverage — whether your plan includes a 3(38) and 3(16) or leaves you exposed
✓Controlled group compliance if you own multiple franchise entities under common ownership
✓SECURE 2.0 tax credits your plan may qualify for but hasn't claimed yet
✓Investment lineup quality and expense ratios vs. available lower-cost alternatives
✓Honest next steps — benchmarking, redesign, conversion, or no action required