Nancy and Robin's wedding consultant firm (a C Corporation) has grown steadily to the point where they now have a staff of four young, highly energetic employees who take care of all the details right, down to "something old, something new, something borrowed..." - well, you know the rest.

Nancy and Robin both have been taking comfortable salaries from the business and five years ago established a 10% money purchase pension plan and a companion integrated profit sharing plan to put away additional retirement dollars. They like the flexibility of their profit sharing plan; they have the option of making tax deductible contributions in good years or reducing the contribution (or not making any contribution) in years where they decide to put the profits into expanding the business. In order to increase contributions, it was necessary to establish a money purchase plan that requires a fixed commitment of a 10% contribution each year. Therein lies the problem.