Jane Doe, age 36, is the sole shareholder of New Economy, an S corporation. She earns a salary of $45,000 from her company, and she has two employees with average compensation of $20,000. She wants to establish a retirement plan that will accomplish the following objectives. Allow her and her employees to save for their retirement on a tax-deferred basis. Allow employees to borrow from the plan in case of financial hardship. Allow for flexible employer contributions to the plan. Have employees bear investment risk. Low cost. What type of retirement plan should Jane Doe choose? and why? Things to consider: Who will the plan benefit? What type of benefit is desired? Is the plan to retain employees? Is the plan to encourage early retirement? What are the cp cash flows? Who will fund it? Who will bear risk? Will the company contribute stock? Costs?