Gary has decided $to$ open a second store $in$ a nearby suburb. $He$ has decided $to$ offer a Section $401(k)$ profit$-$sharing plan $to$ employees $at$ the original store, but not $at$ the second store. $He$ wants $todo$ this $so$ the employees $of$ the second store will not $be$ counted $in$ nondiscrimination testing. The purpose $of$ the retirement plan $isto$ fund Gary's retirement, not $to$ retain employees. Which $of$ the following statements $is(are)$ CORRECT?