What options are available. There are four 25% shareholders, one of whom is the only full time employee of the S-Corp. The other three are not employed by the S-Corp. There are 23 other employees of the S-Corp, all part-time, and don't want to include them in the plan if at all possible.

thanks

Individual 401k would be my recommendation, but would need to understand the clients goals and objectives before committing.

Bob Rock