PLAN SIZE:

	Business of all sizes with steady, predictable income and the desire to provide employees with a specific benefit at retirement.
	Businesses seeking to make larger contributions or to accumulate a large level of assets in a short time for older employees.

ELIGIBILITY:

	Must include employees who are at least 21 years old, have completed 2 years of service (at least 1,000 hours each year).
	Employer may set less restrictive eligibility standards.
	May exclude certain Union employees, nonresident aliens, nondiscriminatory classes of employees.

FUNDING:

	Employer funded.
	Contributions are subject to minimum funding requirements.

VESTING:

Vesting schedule available.

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