Payroll Deduction IRA PLAN SIZE: All business owners looking for an opportunity to provide a valuable employee benefit without expensive administrative costs. May be offered as the sole retirement plan or in conjunction with other retirement plans. ELIGIBILITY: Everyone is eligible to participate in the Payroll Deduction IRA regardless of company size, age, or position in the company. FUNDING: Employee contributions only. VESTING: Not applicable. Contributions made by participants are theirs to keep. Return to Investments page