Ken is a self-employed architect in a small firm with four employees: himself, his office assistant, and two d worked for Ken full-time for the last four years. The office assistant earns $30,000 per year, and each drafte earnings from self-employment (after deducting all expenses and one-half of self-employment taxes) are $3 whether to establish a SIMPLE plan and has a few questions. Required: a. Is he eligible to establish a SIMPLE plan? h le ba