Lumberjacks Inc. has 10 full-time workers year round. In addition, they have a significant workforce that is seasonal (typically 50-100 workers/summer). These seasonal employees typically work less than 300 hours/year and only last 1 or 2 years tops due to the grueling lifestyle. The CEO wants to make sure to provide for the full-time employees but would like to exclude the season employees to whatever extent is possible. He also has some concerns about flexibility of making contributions every year.

1. Select a qualified and/or nonqualified plan type for each business described.
2. Provide justifications on how your recommended plans could best suit the need for each business.
3. Discuss alterations you may make to a standard plan to benefit your client in the given fact pattern (e.g., vesting, participation, etc.).