Duncan Milligan sponsors a 401(k) retirement plan (the "Plan") for its employees. The Plan allows eligible employees to make elective deferrals up to 50% of their compensation and allows the Company to make discretionary employer profit sharing contributions, but the Company has not chosen to make any such contributions in many years. Hank visits your cubicle one day to inquire about the Plan. He has been with the company for more than 3 months now, and is surprised to learn that he is not yet eligible for the Plan. The eligibility requirement for Plan participation is 6 months of service. Hank tells you that in the Staples 401(k) plan, employees were eligible to participate as of day 1 and that Staples matched 100% of the first 6% of employee contributions. He states that he is surprised that Duncan Milligan's plan is not very good. He thanks you for the information and walks away, but the conversation stays with you. This is not the first time you've heard employee complaints about the benefits under the Plan. As a regional HR manager, you are not involved in decisions about Plan design or administration, but as an employee yourself, you think it would