As you read the facts about a fictional law firm, Jacobs and Lofgren, who would like to begin a retirement savings program, imagine yourself as the financial professional in the case. As the case study is presented, challenge yourself to identify what should come next in the process, just as you would if this were an actual case. Keep a notepad handy and use it to make notes of your ideas and questions when reading through the case study. Write your ideas and key points for each of the following questions:

1. What are the needs, wants, concerns and objectives of the businessowners relative to a retirement plan?
2. What possible types of plan design could fit the case, and how closely does each type align with the points made in #1?
3. Which of the plan types described in #2 best suits the businessowner's goals, needs and expectations, and why (in your opinion) is that so?