What makes the SIMPLE IRA so attractive to business owners?

1. There is no ADP testing.
2. The ability to defer up to $12,500 (2017) without regard to employee participation.
3. The plan requires top heavy testing.
4. The employer isn't required to make any contributions to the plan on behalf of employees.

	a.	1 and 2.
	b.	3 and 4.
	c.	1, 2, 3 and 4.
	d.	1, 2 and 3.