Profit Sharing PLAN SIZE: Sole proprietors or small business owners with variable earnings looking for a plan with flexible design options. 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; non-resident aliens; nondiscriminatory class of employees. FUNDING: Employer contributions only. Employer’s contribution is discretionary. VESTING: Vesting schedule available. Return to Investment page