D Question 4 1 pts Joe, age 52, has just started a consulting company. He currently employs 6 people, who range in age from 22 to 31 years old. Joe estimates the average employment period for his employees will be approximately 3 years and would like to implement a retirement plan that will favor older participants while including an appropriate vesting schedule. In addition, Joe would like the employees to bear the risk of investment performance within the plan. Which of the following plans is most appropriate for Joe's company? SEP plan SIMPLE 401(k) Cash balance pension plan Target benefit pension plan