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Individuals & Families Corporate Executives & Small Business Retirement Services >> SEP IRAs >> SIMPLE IRAs >> Profit Sharing Plans >> Individual 401(k) Plans >> Employee 401(k) Plans >> Money Purchase Plans >> Defined Benefit Plans >> Retirement Plan Options for Employers Executive Services Corporate Finance Corporations & Institutions Retirement Plan Strategies Any employer, including a self-employed small business owner, can establish a retirement plan. There are IRA-based retirement plans available that have relatively few administrative requirements, and qualified retirement plans. Qualified retirement plans differ from IRA-based retirement plans in contribution flexibility, employee eligibility, and vesting, and generally require more administration.

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