Mr. Joey Gatewood has owned JG, Inc. for all his life. He is currently 52 and wants to retire at age 60. JG, Inc. is a manufacturing plant that employs over 50 employees, most of them young. JG, Inc. has consistently good earnings with Joey making $500,000 to $600,000 per year. Joey is willing to use company earnings and even take less salary to help the company fund a retirement plan. Which retirement plan would you recommend and why?