EXCERPT:

"Financial-services companies know there are 33 million people out there who work at small businesses who don't participate in retirement plans. The prospect of capturing their savings has motivated them to create cost efficient 401(k) for small businesses."

OTHER POINTS:

Small-plan costs for the employer can range from nothing to about $2,000 per year.

Employer can absorb all the costs or shift some or all to plan participants.

Simple IRAs let employees defer as much as $6,000 a year yet don't have any start-up or administratative costs for the employer. Employer does, however, have to make minimal contributions to the employees' accounts.

For complete text, contact The Wall Street Journal at www.djreprints.com.