The document discusses various retirement plan options for small businesses, including SIMPLE IRAs, SEP IRAs, and 401(k) plans. It outlines the key features of each plan such as eligibility, contribution limits, tax benefits, and ease of administration. The SIMPLE IRA requires mandatory employer contributions but has low costs and minimal administration. SEP IRAs allow discretionary employer contributions up to 25% of compensation but have no employee contributions. 401(k) plans offer higher contribution limits but more complex administration and testing requirements.