Robbie is the owner of SS Automotive and he would like to establish a qualified pension retirement plan (as a tool to recruit employees). However, Robbie would like the most possible of the plan's current contributions to be allocated to his account. He does not want SS Automotive to bear the investment risk of the plan's assets. Robbie is 32 and earns $200,000 per year. His employees are 25, 40, and 58 and they each earn $30,000 per year. Which qualified pension plan would you recommend? Please highlight the major justification for your recommendation using bullet point.