Process matters. A recent case, Stanford v. Foamex L.P. et al., serves as a haunting reminder that you ignore process at your own peril. As Foamex fell into bankruptcy and its stock price plummeted, the company's executive officers made what appeared to be the right decision to shut down the Foamex Stock Fund in their 401(k) plan. But they failed to follow the plan procedures for doing so and, as a result, found themselves on the losing side of a lawsuit.