31.   As with all other qualified retirement plans, profit-sharing plans require the preparation of formal trust documents as well as annual tax filings.

32.   As one man after another tells his story, we hear complaints that pimps get no corporate benefits or no health insurance or retirement plan.

33.   At some companies they are supplements to the traditional retirement plan.

34.   At other companies they are the retirement plan.

35.   At the same time, Congress needs to raise the contribution limits on tax-deferred retirement plans.

36.   Banks are looking for ways to reach more investors as individuals increase their investment in stocks through mutual funds and tax-free retirement plans.

37.   Automatic enrollment, or negative election, is not a new approach to retirement plans.

38.   Beezley also questioned the wisdom of retirement plans that include loan withdrawal programs.

39.   Benna also believes employers are ill-suited to be the gatekeepers of retirement plans.

40.   Besides benefits like pensions, retirement plans and health insurance, it may include bonuses, commissions and other long-term incentives.