A traditional Section $401($k$)$ plan is NOT the most appropriate recommendation when

A$)$

employees are relatively older.

B$)$

an employer wants an attractive savings supplement to its existing qualified retirement plan.

C$)$

an employer wants to encourage employees to save for their own retirement.

D$)$

an employer wants to provide a qualified retirement plan for employees but needs to keep costs below what a defined benefit plan would incur.