There are primary factors that should guide you in recommending the type of retirement plan for your business owner clients. Which of the following correctly describes each factor?

1. The owner's attitude toward investment riskthe owner-employer may not wish to assume the risk of investment for the employees.
2. The owner's current agethe closer the owner is to the desired retirement date, the more immediate the owner's savings need will be.
3. The owner's retirement savings needthe larger the sum of money the owner needs to save for personal retirement needs, the larger the annual amount needed to reach this goal.
4. The current financial condition of the businessthe ability to sustain annual plan contributions is critical in choosing between any type of pension plan versus any profit-sharing plan for the business.

A)

I, II, and IV

B)

II and III

C)

I, III, and IV

D)

I, II, III, and IV