U. AL Whal value would hel accounts receivable De SITUWII Ull lie balance Seel! 3. Your friend has started a new software company and is considering starting a pension plan for his employees. He only has 20 employees today, but he expects within five years he will have a couple of thousand employees. He has come to you for advice. Discuss the pension alternatives and factors he should consider (Answer should be at least three quarters of a page and up to one page)