Before beginning the case study, it would be helpful for you to read and keep for reference Ohio National's Qualified Retirement Plans Sales Process & Time Standards (Form 3621). As you are reading the facts about a local law firm who would like to begin a retirement savings program, Jacobs and Lofgren, imagine yourself as the financial professional in the case. As the case study is presented, challenge yourself to identify what's 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?