Spartan consulting is considered a small business. The owner Jeffrey Dulow has hired you as his accountant. Mr$.$ Dulow is looking for you to explain the $$Secure Act$$ to him and how it impacts small business retirement plan$$s and if there are any tax implications. Secondly, he would like to know more about the different plans such as qualified plans, simplified employee pensions, and SIMPLE IRAs for smaller and self$-$employed businesses. Please limit to two pages on your accounting memo.