$4$

$56\mathrm{.}05$ Conciple

Tauber

C$]$

Revial LL

Thomas, age $55$ and the owner of a computer mpair shop, has cone to row to establish a qualifed plan. The repair shop, which employs modily young employees, has had sloatly cash flows ower the past fow years, but Thomas foresees shaky cash flows in the future as new compuler prices dicline. Thomas would like fo allocate as much of the plan contitutions to himself as posuthe. He is the enly engloyee ahose compensation is an excess of $$100,000.$ Which of the following qualifed plans would you athese Thomas to establish?

A$.$ Profit sharing gim

B$.$ Defreed bereft pension plan

Cash belance perriacen plan

$$ Money parchase pensan plinn $($integrated$)$