Small businesses have many options to help workers save for retirement: SEPs, SIMPLE IRAs, payroll deduction IRAs, profit sharing plans, 401(k) arrangements and defined benefit plans. There is a helpful brochure that compares payin limits, eligibility, the employer’s role, withdrawals and borrowings, vesting, filing requirements and other basic operational rules for the various plans. See IRS Publication 3998 or contact us for more information.