All Theses, Dissertations, and Capstone Projects

Year of Award



Master of Business Administration (MBA)


College of Business & Professional Studies

Degree Program



Business Administration


Law Office, Retirement, ERISA, Qualified Plan, Benefits, Legal Profession


When a business entity contemplates the establishment of a retirement plan for its employees there are many factors to take into consideration before making a final decision. Initially, the organization must determine if it desires a qualified or nonqualified plan. To sponsor a qualified plan entails additional expenses and restrictions to meet the standards of the Employee Retirement Income security Act of 1974 (ERISA), but it also results in more immediate tax benefits, among other things.

Once an organization decides it wants a qualified plan the next step is to analyze the advantages and disadvantages of the various types of plans. The primary types are defined contribution and defined benefit plans. A further step is to pick out the appropriate plan sub-type, such as a profit sharing or target benefit plan.

Finally, the company must choose the specific plan provisions which most accurately reflect its philosophy. Certain provisions can reinforce desired attributes in the employee population, such as longevity, participation in increasing their accrued retirement benefits, etc.

The object of this thesis is to evaluate these decisions with respect to a small legal professional corporation choosing its initial retirement plan.

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Restricted Thesis


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In Copyright