1. Iris, a business owner, is interested in adding a Qualified Plan to save money for her retirement and help her employees as well. She is substantially older than most of her employees and wants to skew much of the contributions towards her own retirement. She is comfortable committing to required contributions every year. She also does not want to be limited to $57,000 a year of contributions to her own account and wants to reward herself for his past years of service in building the company.

   What plan would be best for Iris to adopt?

   		Cash Balance Pension Plan
   		Age-Based Profit Sharing Plan
   		New Comparability Plan
   		Target Benefit Pension Plan