The document discusses Tomorrows K, which is presented as a complete 401(k) plan solution that allows companies to jointly run 401(k) plans through a professional fiduciary in order to provide a low-cost option. It notes that Tomorrows K represents 5% of all 401(k) plans nationally. The program structure involves various parties providing fiduciary, custodial, investment advisory, recordkeeping, and administrative services. Employers benefit from outsourcing full fiduciary responsibility and being able to manage their 401(k) plan like other employee benefits through this program.