Oh my word...the training itself says it!
"Qualified plans, of which a 401(k) is an important part, are among the more complicated employee benefit plans. ERISA and other rules generally impose penalties for failing to meet requirements, including taking a premature distribution, failing to take required minimum contributions, not following the loan or distribution rules, etc. Because of its complexity, the possibility of making an inadvertent error is fairly high."
Aren't you excited to know that you can create your own system that's more efficient and less confusing than qualified plans?
I know I am!!