Jane, age 41, and Karen, age 54, are co-owners of a successful interior design business with eight employees. They have come to you wanting advice about installing a qualified retirement plan for their business. Since they are the co-owners they would like a larger share to be contributed on their behalf than is contributed for the common-law employees. They would also like the contribution into the plan for themselves to be as equal as possible. Of the plans listed, which one would be the best plan, given the scenario provided? age-weighted profit sharing plan cross-tested plan target benefit plan 401(k) plan