Russ, $32,$ and Ralph, $54,$ are each $50\%$ owners of the Light Emporium. They both make $$170,000$ per year. Business has been steadily growing for the past five years, and Russ and Ralph believe that now is the time to set up a qualified retirement plan for their business. Russ and Ralph both want to take care of their eight full$-$time employees, and don't mind making a commitment to fund their retirement accounts. However, they are also concerned about their own retirement, and want to make sure that enough is set aside for them while having some flexibility over how much has to be contributed each year. Because they are equal owners they would like for an equal amount to be contributed on their behalf if possible.