ABC Company terminated its 401(k) plan in 2017 because it was too expensive to administer and just too much trouble. Cindy, the sole proprietor of ABC, wants to allow the employees to elect to save something for their retirement on a tax preferred basis but doesn't want to have to deal with the qualified plan rules. Cindy is willing to make some contributions from time-to-time for the employees but wants as much flexibility as possible. 

What would you suggest?