Jonathan owns and operates a deli restaurant in New York City.It is a family business and all of the employees are familymembers. Jonathan wants to establish a retirement plan so he cansave for retirement and the retirement of his employees on a taxdeferred basis. Jonathan only wants to contribute to the plan whenthe business makes a profit. He is happy to contribute on behalf ofhis employees if the business is doing well. He wants to limitadministrative fees. You have been hired to recommend a plan forJonathan
o Examine the risks associated with your recommendation and theways Jonathan can mitigate these.
