A local business might locate it less complicated to offer 401(k) intends to workers under a set of costs presented in both residences of Congress responds Experienced financial expert.


The costs, each called the Retired life Enhancement, as well as Cost Savings Act,  would undoubtedly change government laws to enable the business to collectively use just what are called several company retirement plans, or MEPs. The costs, which have bipartisan support in both the House as well as the Us senate, does not specify that it’s targeted at 401(k) strategies, but as a result of their complexity and also prices, many local businesses have not been able to provide these intend on their own.


While expenses differ depending upon the variety of employees and quantity of money bought each plan, companies could anticipate paying countless dollars a year on 401(k)s. An MEP enables them to minimize management costs since there is one collection of documents covering all of them. Lower rates likewise could mean a higher return on loan purchased a plan.


The expenses would certainly also raise the size of tax obligation debts small businesses can get for beginning retirement.


A study of employees last year by the Bench Philanthropic Counts on located that the smaller a company, the less likely employees are to have retirement plans of any kind available to them. At firms with five to 24 workers, 56 percent had no access to a retirement. At business with 25 to 99 workers, almost a quarter had no accessibility.


A separate Bench employers’ survey located that the prices of starting a plan hindered more than a 3rd of business that does not use retired life advantages, and nearly a quarter claimed they didn’t have workers who could deal with the job of setting up a plan.


Setting up and also preserving a 401(k) can call for much paperwork, and a firm must contract with a plan administrator– commonly banks– to hold as well as handle the money that employees invest, as well as the money that employers add to staffers’ accounts.


The Investment Firm Institute, the trade team for the mutual fund industry, believes the bills would undoubtedly make it extra eye-catching to small firms to supply retirement benefits, inning accordance with spokeswoman Rachel McTague.


The expenses additionally enhance to as much as $5,000 the tax obligation debts a business could get to recoup its retirement start-up costs for each of three years after a strategy is created. Under present regulation, the limitation is $500. It would indeed also enable the business to enroll employees in retirement accounts automatically. However, staffers can select not to participate.


Lots of local business offer retirement plans created especially for companies their dimension. The very least complicated is the SEP or Streamlined Staff Member Pension Plan. These strategies need little paperwork. Nevertheless, unlike a 401(k), employees can not contribute to their SEP accounts. One more program, the SIMPLE, or Financial Savings Motivation Match Plan for Employees, does permit worker payments.


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The IRS has a magazine outlining the different strategies presently readily available to local business, Magazine 560, Retired Life Program for Small Company. It’s available on the IRS site,



E-commerce is the arena where battles take place between competitors, in order to seize market space. The businessman needs to make sure that every part of the business on the Internet works exactly as he planned. Needless to say, the most important part of e-commerce is the website. A website should be a top priority for a designer to make sure that web design motivates customer purchases and conversions.

Each web designer agrees that the requirements for an e-commerce site are unique compared to the requirements for the web pages of other sites. The main requirement of design – the site should be friendly, visiting the website should motivate the sale of goods. After visitors are on the pages of the site, they become solvent customers. With the good at ecommerce website design this happens to be essential.

Web design tools help in this. With the continuously evolving evolution of consumer practices and the Internet, there are numerous problems that need to be addressed in order to remain competitive in the market. Retailers and new start-ups compete tightly for the attention of consumers, and competition complicates the situation on the market. Hence the emphasis on motivation to buy customers on the basis of using web design, which is completely justified.

Web design should be friendly to customers, and navigation is intuitive

There is no need to use web design tools to throw out a lot of colors and drawings or decorate the entire site with exotic fonts. This is not actually required, and may even be counterproductive. What is actually required is a design that attracts the visitor’s attention. The more interesting your design is, the greater the chances of turning a potential customer into an existing one.

Make sure that the consumer can easily view your web page on the site and your product offerings. This directly leads to the use of website tools to create friendly and intuitive navigation for clients. Most designers know that a good design can serve as a trigger for human behavior and affects the motivation for making deals and participating in buying.

Product categories should be clearly defined, using an effective filtration system

Since we are talking about e-commerce business, this means that different types of products will be sold on the website. Big business or small, it is important to have a clearly defined system of product categories. If the consumer believes that using the jump buttons, it is very difficult or tedious to move from one product category to another, he will leave your web page earlier than you expect. Almost any product has different sizes, colors or packaging.

Having a clear and simple filtering system can affect the decision of even the most demanding customer in favor of buying them products. It is necessary to use web design tools to use various parameters on which to place filters for analyzing competitors or pollingcustomers.

In the country, for a long time, there has been treatment of ailments and diseases by folk remedies. The use of prayers, herbs and various folk methods is still widely popular among the descendants of our mother the country. Almost every The nation as a child has tried folk remedies for the treatment of colds, chickenpox, high fever, poisoning, liquid stools, etc., especially those who have relatives come from the districts of the city and from the villages, as in these methods they are pretty a common thing. In principle, if you look carefully, you can always find some folk remedy for your problem, which will cost cheap and help, and if it does not cure, at least it will make it easier. Some of the ailments are faster and completely painless. For the addiction treatment the following information are important.

But what about addiction?

Are there any folk remedies for drug addiction or alcoholism?

How well do they work and what is the percentage of successfully getting rid of addiction for a long time (and at best for life)?

Very often relatives of a drug addict, having tried all the courses of treatment offered by the official medicine , completely drop their hands, realizing that nothing can be done and their loved one is doomed. And at such times, many people remember about such a miracle cure as traditional medicine. Therefore it is quite understandable that many people are interested in the treatment of drug addiction by people’s means. It’s very sad to disappoint these people. But they need to know – no widely-used folk remedies for the treatment of drug addiction do not exist!


It looks wildly, and someone can be offended, but the truth is the following.Traditional medicine appeared not after the dashing nineties, as many people may think. It was created for many thousands of years. The herbalists have always been famous for their knowledge of what plants and how to use them to cure various diseases, for which they have great respect. Such knowledge was passed from generation to generation, as in many countries of Europe. But during the revelry of the Holy Inquisition, many healers in Europe were burned as dangerous sorcerers. In The country, it has been possible to preserve many of the secrets of herbal medicine that are passed on from generation to generation, and is also widely used in villages and villages. But sad as it may seem, today truly valuable experts can be found only in remote villages and very few have survived.

Well, drug addiction has appeared in our country not so long ago, but the dawn was received quite recently (from the collapse of the US to the present day, the number of drug addicts in the country has increased approximately fourfold). Therefore it is quite understandable that folk medicine cannot give advice on how to treat addiction.

This financial and commercial contract is a synallagmatic contract, successive, for a consideration. It is subject to the rules of common law of contracts (contracts must include the following clauses: object, cause, capacity, consent).

Factoring is a commercial management technique at the service of the company: the factor records the invoices, raises the debtors, proceeds to the collection and provides the service of litigation in case of non-payment. Factoring is also a technique for financing short-term receivables (up to 180 days) when the factor pays in advance all or part of the amount of the receivables transferred.Fine options for the factoring of receivables now.

Factoring or factoring is the technique by which:

A company (themember) transmits the claims it has on its customers (the receivables sold)

To a factoring company (factor)

In exchange for the payment of a commission, the participant obtains a guarantee against the risk of unpaid, the management of his receivables and the immediate financing of his receivables.

Generally the services included in the factoring contract are as follows:

The risk prevention and security against unpaid, ensuring insolvency compensation up to 100% of the assigned receivables and guarantees.

The receivables management, registration for collection of bills: the factor undertakes to boost debtors and manages the regulations of the latter. He initiates contentious proceedings if necessary. Companies, freed from these administrative constraints, can refocus on their core business.

Factors offer immediate financing of receivables, making it possible to transform the receivable into real and available cash.

What is the interest of factoring?

In addition to the services included in the factoring contract, factoring has three other advantages:

It is more advantageous than conventional insurance. Indeed, it can cover the claims at 100%, against 60 to 85% for the insurance. In addition, it provides cash immediately, against a period of three to six months for insurance. Finally, there is no ceiling for compensation in factoring, whereas insurance provides for one, from 10 to 25 times the annual premium.

The company retains exclusivity over the commercial relationship with customers. It can therefore negotiate the terms of sale (prices, deadlines, rebates …).

The disappearance of the receivables item leads to a decrease in the working capital requirement. The company can then settle its bills for cash and obtain better terms of purchase.

How are the risks transferred?

The subrogated factor invested with the receivables of which it becomes the owner, takes care of the recovery and guarantees the good end. If the debtor is insolvent, the loss is therefore for him.The facturer takes the exact legal place previously occupied by the member and becomes the direct and personal creditor of the member’s clients.

Logistics executives need to optimize logistics flows and processes because they are subject to high cost, quality and time constraints.

The logistics function is responsible for coordinating and organizing the flow of goods, from receipt by the company to delivery to the customer (the supply chain or supply chain). This function is mainly exercised in the industrial sectors (pharmacy, industry, automotive, etc.), in distribution, in medium and large companies. It is also found in logistics providers and consulting companies.

Logistics function managers are usually attached to the Supply Chain Manager, the Production Manager, the Purchasing Manager, or the Site Manager. But they can sometimes be placed under the authority of the general management. With the free freight load boards for truckers the results are perfect.

Logistics function managers fall into three main types of activities according to their degree of responsibility:

Define the flow management strategy

  • Design and organize the flow management strategy from procurement to shipping to the customer.
  • Optimize productivity flows taking into account cost, quality and time constraints.
  • This activity mainly concerns the positions of Director or Head of Supply Chain, Shipping / Receiving Manager, Operations Manager, Platform Manager and Logistics Analyst.
  • Manage the logistic activity on a daily basis
  • manage supplies, stocks, shipments and guarantee the delivery of goods,
  • ensure the availability of equipment, materials, and personnel,

Support supplier relationships and customer relationships

They occupy positions related to the management of the flow of goods such as the product flow manager, the supply manager or the supplier. They can also manage the warehouse activity, such as the warehouse manager, inventory management, the fleet manager, or the maintenance technical manager. Finally, some positions are devoted to the management of orders, such as that of preparation manager reception.

Change the organization of resources (working methods, transport, human resources)

  • control the various stages of product routing and ensure reporting of activity results,
  • propose and implement logistics solutions (rationalization of resources, implementation of information systems …).

Overall, this activity is transversal to the various businesses mentioned above. It also concerns logistics consultants who are responsible for assisting their customers in optimizing their operating processes.

Online merchants face stiff competition that forces them to perform better than the average salesperson. For this purpose, the transparency of the supply chain is to be recommended. Customers with real-time knowledge of order preparation and shipping will be reassured. A fast and especially reliable delivery also makes it possible to stand out.Offering new complementary services is also an important asset. We can mention deliveries with a home installation for computer equipment, a free return for all products purchased or free shipping from a certain amount.

Factoring, known as factoring, is one of the methods used to maintain cash flow, and day by day is growing in popularity. Companies that use this method emphasize having most of the money now instead of everything later … It can take time to put it together on an invoice, so when a company uses the factoring technique its accounts receivable, it gets its Faster money and without the hassle of collecting.

The opinions expressed by the employees of Entrepreneur are personal

When companies generate invoices for work done, it usually takes a while before they get paid. Meanwhile, entrepreneurs and entrepreneurs need resources to keep working. The factoring companies acquire these invoices and pay cash for them, in exchange for a commission. For the Invoice factoring pays you upfront for the invoice amount this is important.

  • In many cases, the entrepreneur sells a product or a service but the payment is not immediate. Even if an invoice has been generated, certain contracting companies tend to pay later. Sometimes it may take a month or two before the payment is made. Meanwhile, the company must continue to operate, must pay staff and pay for supplies.
  • In these cases, there are certain companies, called factoring, that acquires these invoices and pay cash for them. The benefit for the small business is that it receives resources immediately to continue working, although a commission is paid for the service. The factoring companies, on the other hand, earn the commission and subsequently recover the investment when the contracting companies pay.

Many companies have discovered that factoring has improved their profits, and they have stayed with this process for many years.

There are several aspects that you should consider before making factoring your means of financing, here we explain them:

  1. How much does it cost?

Obviously, a company will not receive all the value of the invoices that are taken into account as factoring. In addition, the amount paid to the factoring company is often a negotiated price that is based on a number of factors. It usually comes in the number at around 65% to 90% of the debt receivable. This means that if a company is owed $ 1000, a company will pay between $ 650 and $ 900 to achieve the take-off of the company.

Some factoring fees are flexible depending on the account that is for sale. For example, a company can obtain more favorable factoring to deal with debts of more than $ 100,000 than for those under $ 10,000. As a last point, it is important that the amounts and changes are negotiated, and the business owner must read carefully all the agreements made with the factoring company.

  1. Determinants of the rate

When the time comes to negotiate that kind of change, it is important to know what influences the rate in the first place. As with any other service, there are considerations that affect what a company is willing to offer you.

On the one hand, the financial stability of its customers is a factor. What does that mean? It is a way of saying that a factor is willing to have a lower percentage if it knows that its customers can pay their bills. If your customers have a poor credit and bad reputation to pay, then you may have to pay extra for that risk.

You need to do a market research to discover Singapore businesses opportunities before opening a florist business. Conducting a local market study is essential in your approach to opening a flower shop. Indeed, the market study will push you to thoroughly analyze the local market to verify that your project is commercially viable.

This will allow you to answer the following questions

  • What is the potential of the catchment area around my commercial premises?
  • Who are my local competitors? What is their commercial strategy (product range, communication, price level, services offered)?
  • How to stand out from competitors and create my clientele?
  • You can do this market research yourself or have a professional help you. We also advise you to talk to other florists to get a better idea of ​​the constraints of the trade.

The job

The florist is a craftsman whose job is to:

  • Retailing potted flowers, plants and shrubs.
  • Prepare, cut, clean the flowers.
  • Create inventive and innovative floral compositions.
  • Suggest specific requests from customers.

To practice in this field, it is necessary to be:

  • The beauty and originality of the compositions made are the best selling points of the florist.
  • The use of cutting tools requires the utmost vigilance.
  • The florist works upright, often in the cold and damp.
  • The shop must be open late at night, weekends, not forgetting holidays.
  • Be in love with nature and the earth: florist is first and foremost a profession of passion.

What should a florist business plan contain?

The business plan is the reference document for your project. It will allow you to verify that it is financially viable – that the business will be profitable – and you will be required to approach the banks for financing.

In a schematic way, the business plan has 2 elements: a presentation file highlighting the assets of the project, and a 3-year financial forecast allowing the banks to estimate the borrowing capacity of the company. Being good at florist Singapore the below details are provided.

The presentation file answers the following questions:

  • Who are the project leaders?
  • What will be the legal structure of the company?
  • Where will the company be located?
  • What types of flowers will be proposed? At what price?
  • What will be the customer acquisition strategy?
  • Who are the competitors?




The most important point of florist activity is supply management. That is, your ability to control purchasing costs, and optimize inventory to minimize unsold products on short-lived products such as cut flowers.In your business plan it is therefore important to highlight your suppliers and your purchasing policy (frequency, quantity, etc.).

The second key point is the increase in competitive pressure in the market. Your business plan will have to explain how you intend to differentiate yourself to withstand the burden of the big players in the sector (franchises, supermarkets, etc.).

And the financial forecast to these:

  • What will be the initial funding requirement and how will it be funded?
  • When does the company plan to be profitable?
  • What will be the level of profitability?

Being the freest economy on the planet to business, Hong Kong is the best decision for beginning your business. The companies registry HK and managing a record accompanies multitudinous, similar to it is arranged the best finished the gathered states, UK, and The Japan as the scarcest weaken nation on the world.

In particular, beginning a business in Hong Kong is typically incredibly principal and astute. Like an untouchable you can have your business in Hong Kong through association’s registry HK, and you can be the principal real manager . Alluringly, Hong Kong can be an amazing passage on the off chance that you are longing for setting up your association in China or other Asian nations.

Read on to discover more about the techniques, time, and charges for starting a business in Hong Kong.

What Kinds Of Companies You Start In Hk?

open business in hong kong – Opening a general business in Hong Kong is reliably obliged to the running with decisions: a restricted association. Regardless, on the off chance that you have an association somewhere else, there are continually a couple of other accessible decisions.

Constrained Business

A constrained association is the most consistent business to begin in Hong Kong. Since it is formally united in HK, you will welcome the tax cuts as nearby business proprietors do, similar to the energized exchange contracts with China.

Branch Office

On the off chance that your association has as of late been enlisted somewhere else, you can open a branch office in Hong Kong. This kind of office isn’t reasonable from its mom business, and accompanies an unprecedented arrangement of constrainments.

Delegate Office

A delegate office is the most ideal approach to manage pick a closeness in HK. Delegate working conditions can’t be connected with essentially any favorable position influencing works out, which to mean you won’t not make or offer things or approaches in Hk. This sort of office is most valuable should you likely open an office for a non-deals based expert of your association, similar to help or publicizing work compel.

For whatever is left of the guide, we will base on limited companies.

Absolutely How Long Will It Take To Open A Hong Kong Business?

Should you select your online business, you are honored! Expecting every last one of your records are to be perceived and you are embraced, the entire strategy, including getting the Certificate of Incorporation and Business Registration Certificate, should be possible in only 60 minutes.

On the off chance that you mail your articles, you may expect your Certificate of Incorporation and Business Sign up Certificate to twist up discharged inside four times.

Shouldn’t something be said concerning A Bank Account?

Something you should do to kick your business off is to open a record in Hong Kong to guarantee that you can start financing your business. The framework is truly quick for private moneylender accounts, yet beginning a business record requires to some degree more composed word.

Unmistakable Things To Consider

Different business proprietors prompt that the motivation driving why they require and toward the ocean business is by and large spending less assessments, yet offshore companies will reliably reveal to you that duty isn’t by and large the issue.

You will discover different elucidations behind why you should pick companies registry HK, for example, planning business in an essentially less bureaucratic condition or simply having more noteworthy security. In the event that you keeping away from charges is your thing, sensible should get into the basic expert as well. Do you get the prizes of the point that you don’t pay charges?

If you already have a split system, you probably were wondering: “Is it really necessary to service it, or is it a waste of money?” The unequivocal answer: “Yes, regular service is necessary,” and that’s why.

Regular maintenance of the split system allows you to save from 30-50% on the cost of operation and repair of equipment.

Many owners turn to the service department, when there was a breakdown and the split-system ceased to cool the air. In the vast majority of cases, verification shows that breakdowns could be avoided if the good at aircon repair technicians were courted in a timely manner. In such cases, service specialists have to work hard to get the equipment in order.

On time maintenance of Aircon

Order the maintenance of the air conditioner on time. The bill for work of increased complexity is 30-80% higher than for timely service.The cost of eliminating only one problem that arose due to untimely servicing of the split system is at least 10-15% of the amount you spent on its purchase and installation.

In 3 out of 10 cases, the failure of the device is caused by a breakdown, repair of which leads to unforeseen costs. Repair of the split system costs 2-3 times more than regular maintenance. In particularly difficult cases, repairs can be economically meaningless, and then it’s cheaper to replace the split system and the tubes with new ones.

Process of Maintenance

The equipment can stop giving cold on the hottest days during the big loading of service centres. When the device is set up, the heat will pass. Is not it easier to do maintenance of the air conditioner on time and avoid disappointment?

Do not forget that the manufacturer indicates the life of the equipment based on normal operating conditions. Thus, contaminated heat exchangers, work with a lack of freon and poor electrical contact lead to increased wear.

On average, when untimely maintenance, the life of the split system is reduced by 20-40%.

Delay with the maintenance of the air conditioner can become a source of health problems. The inner block drives through itself the air that you and your family breathe. In case of accumulation of contaminants inside the unit, spores of mold fungi and pathogenic microorganisms can enter the air. Cleaning and disinfection of equipment is the main part of regular maintenance by a good at aircon chemical wash company. It also helps in completely eliminating air pollution.

Regularity in Servicing

How often it is necessary to conduct regular maintenance of the air conditioner depends on many factors. The most important:

  • Proximity to the location of major highways and dusty air from the outside;
  • Year of construction of the house, finishing of walls and ceilings and dusty air inside;
  • Total time of use for the year;
  • Special requirements for trouble-free operation or clean air in the room.

So, if you live outside the city, modern materials are used in finishing the room and the split-system is used only in the summer 2-4 hours a day – it is enough to maintain the air conditioner every two years. If the split-system is installed in the office near the loaded highway and works until the last employee leaves, it is used in winter for heating.

Companies aiming to draw in as well as maintain faithful and valued staff members frequently have to use higher than salary alone. A certified retirement can boost a staff member’s benefits plan.


The self-made, vastly successful businessman Andrew Carnegie summarized how you could run an active company, “Remove my manufacturing facilities, my plants; remove my railroads, my ships, my transport; eliminate my loan; strip me of all these, however leave me my men as well as in two or three years, I will have them all again.”


Carnegie knew that the key to any active organization was its workers. To bring in and also preserve valued staff members, wage alone is insufficient. Making use of a certified retirement plan to “sweeten the pot” of a fringe benefit plan can mean the difference in between a business growing as well as prospering and also one that gradually and painfully dies.


The Facts Regarding a Successful Company


For numerous local business owner, they have a professional retirement plan in position. The inquiry they must be asking themselves is what sort of retirement plan is the best fit for their business.


– Workers are the glue that makes a company successful as well as rewarding.

– To earn it more comfortable to hire, fire, and preserve the most efficient employees, an excellent fringe benefit plan is needed and also need to consist of retired life advantages.

– A reduction in earnings, boosted competitors, loss of self-confidence with consumers and even creditors, as well as replacing the employee are the outcomes of losing a top quality employee.

– Considerable tax advantages are gotten from a qualified retirement for business as well as its staff members.

– For small company proprietors, relying upon others to assist in attaining retirement income goals is not advised.


An Effective Qualified Retirement


A professional retirement is a program carried out and maintained by a business owner or individual for the sole purpose of providing retirement advantages to employees. This program needs to meet particular policies determined by the Internal Earnings Code according to the renowned business professional.


If an employer wishes to fund a qualified retirement for workers, the policies to adhere to consist of:


– The strategy needs to be placed in composing as well as communicated to all business workers.

– Established by the company, the policy should exist for the exclusive advantages of the employees and their beneficiaries.

– Possessions obtained from the plan may not be made use of for any other function than the sole benefit of all consisted of employees or their heirs.

– Just when the strategy has been terminated and all responsibilities satisfied, consisting of the staff member and also their recipients do this policy end.

– No discrimination may take place in the plan benefits and contributions when it comes to highly-compensated staff members.

– Individual insurance coverage, vesting, eligibility, and also minimum funding requirements must be fulfilled.

– Particular specified distribution requirements have to be given by the plan.

– Job or alienation of plan benefits for the program is prohibited.

– Death benefits may be consisted of in any retirement. Nonetheless, these benefits are not to be the sole purpose of the plan and also may be defined as “subordinate” in the strategy to be consisted of.


So, why do employers jump to supply their employees with qualified retirement if there are a lot of regulations? The response is easy: tax obligation benefits.


Tax Obligation Advantages of Qualified Retired Life Plans


Conserving is hard enough for the average American. Therefore, to encourage saving for retirement, a range of tax obligation benefits are used by qualified pension to companies and also employees. All adequate provide essential tax breaks. They are:


– Overhead Deductions: Any contribution made by an employer to a qualified retirement plan could be crossed out right away as a business expense.

– Untaxed Employer Contributions: Payments made by the employer to the staff member are not taxed until the funds are distributed during the staff member’s retirement.

– Tax-deferred Development: Any investment contribution gains or profits on a professional pension are not strained until they are distributed from the plan.


Various other motivations are likewise available depending on the type of professional retirement. These include:


– Particular competent pension allows for workers to postpone a portion of their incomes. The employer after that adds this total up to the professional retirement plan. These wage deferrals which the staff member chooses to invest are not consisted of in the staff member’s gross income. As a result, any amount the worker puts into their competent retirement is made with before-tax bucks.

– If the staff member picks a Roth 401( k) plan choice, after that those very same dollars are invested, however, exhausted at the time they are obtained. Nevertheless, this option additionally indicates that when distributed during the worker’s retired life, no earnings tax will undoubtedly be paid on the amount added by the worker or the gains gotten while the financial investment expanded.

– Circulations of a qualified retirement could get appropriate tax therapy.

– Staff members who make payments to specially certified pension and certify with reduced- to moderate-income demands, may be eligible for a tax obligation credit report.

– A tax obligation credit scores may be asserted by small companies for part of the prices when developing particular sorts of competent retirement.


Developing a Qualified Retirement Plan


For a local business owner, whether it is a sole proprietorship, a partnership, or corporation, who want developing a qualified retirement, could set up a qualified pension for the benefit of the workers, also if the only staff member is the proprietor or the proprietor as well as partner.


Founder member Geoff Thompson on


Similar to any challenging investment method, speaking with a certified monetary advisor will undoubtedly guarantee that employees exist with the best kind of retirement and that companies can keep these employees once they are employed.