Danielle owns 100% of Caring Hands Retirement Village. Caring Hands has four locations in the area and business revenue has always been steady. Fully staffed, the company employs roughly 105 individuals. That count is lower right now than Danielle would like, however, as demand for skilled nursing staff has risen significantly in recent years and competition for good workers is fierce. Danielle wants to establish a retirement plan in large part to save for her own retirement, but also to attract and retain quality staff members in what is typically a high turnover industry. She is concerned; however, that participation will be low since most of the workforce consists mostly of low paying jobs. In addition, Caring Hands recently had a staff member pass away with no will and leave behind a young family. The company had to hold fund raisers to provide some money for the family, as the staff member didnt leave anything behind. Danielle would like to make sure that doesnt happen again. Recommend a plan design and incentive package that will satisfy Danielles goals. Explain and support your recommendation.