Larry Kratt owns a restaurant that is open 7 days a week. He has 25 full-time employees, but he has fairly high employee turnover. He believes that he can stabilize his workforce if he has a pension plan for his employees. Larry hears about a small business retirement plan called the SIMPLE IRA. What are the qualifications and limitations for him to establish this plan? Larry Kraft plans six more restaurants during the next 5 years. He believes that he will then have 125 employees. a. What recommendations would you make for Larry at this time? b. Could Larry set up a tax-sheltered annuity pension plan for his company