We have a 3121(w)church that has some independent contractors that receive income from selling books(1099 income). The church would like to set up some kind of retirement plan for these contractors where the contractors could defer money as well as receive a employer match from the church. I don't think I can use a 403(B) or 401(k) since they are not common law employees (maybe a 403(B)(9)?). I'm thinking that the contracors may have to set something up on their own. Does anybody have any ideas or suggestions.