 a plan to your employees that is not going to be super expensive for you as the business owner, is going to allow them to put money away, and is not going to cost you a lot of money in terms of administration. They're very easy to administer, not a lot of bells and whistles. So they could be a happy medium if you're a small business owner and you want to have a plan but can't afford something like a SEP and don't want the administration that goes with a Safe Harbor 401k.