Mark's financial planner has recommended a retirement plan for implementation at mark's business in 2019. he tells mark the plan must cover all employees who are at least 21 and have worked for mark for 3 of the last 5 years (part-time counts). contributions must be made for employees who earned at least $600 (2019) in the prior year. the plan can exclude union members if they have their own retirement plan. which type of plan has mark's planner recommended?
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