Estimated total annual cost (and % of assets) of small business retirement options (assumes retirement plan with $1.5 million in assets and 20 employees)

Starboard Solution Low Cost 401k	SIMPLE IRA (with average mutual fund expense ratio)	Insurance/Annuity 401k	Mutual Fund Sponsored 401k
$14,075 (0.94%)	$23,000 (1.53%)	$33,894 (2.25%)	$34,500 (2.3%)

Sources: Employee Fiduciary (employeefiduciary.com) and Hewitt Associates