1. Custom-design of pension plans that will most effectively meet the objectives of small-business owners – plans that:

• Favor older, higher-paid owners;
• Maximize salary deferral and tax deduction for owners and highly-paid;
• Minimize cost for rank-and-file employees;
• Adequately provide the owners’ desired replacement income; and
• Have discretion and flexibility as to contributions.

2. Development of materials that would effectively communicate the small business’s programs to its employees.

3. Diagnostic review of existing benefit programs to ensure compliance with current regulations.

4. Calculations required for compliance with accounting standards.