Maria \& Maria, the owners of Marla, Maria \& Co, a spin off of Mary Kay, are contemplating establishing a qualified plan. The employee census is as follows Maria \& Maria are great bosses and have very low turnover. They want to retire in a few years, move to Mexico and spend their days drinking margaritas: They would like to use the retirement plan to assist their transition to Cuernavaca retirement. They both hate paying taxes so prefer to avoid or defer them. They also have varying annual cash flows due to the nature of their business. Which plan is most appropriate for Maria, Maria.\& Co