There are numerous techniques for establishing and maintaining retirement arrangements to provide solid protection for the company, solid protection for its employees and minimal cost and risk. You need to know how to find the right providers, what the structural options are, how to negotiate with third parties to provide the best service available and how to fully monitor and manage these programs so that they do not become significant liabilities while your company is trying to maintain its competitive edge and attract the best employees. This is how we view design and taxation of retirement plans.