The HR (human resources) department has requested some assistance. They would like to identify all employees who are not withholding the maximum savings amount for the 401K retirement plan of 6% to invite them to some retirement planning training sessions.

Students should

(a) examine the listing of employees and note the “E_RetPCT” percentage for the employees whose 401K withholding percentage is less than 6%
and

(b) discuss the finding and recommend investigative next steps.