Karel-Gordon & Associates Plan Illustration    Comparison of Qualified Plan Contributions Census Data Employer Plan Contributions           Profit Sharing Plan         Participant Age Compensation SEP/Uniform Cross-Tested Combo Plan         Owner 1 55 230,000 46,000 51,000 147,925 Owner 2 45 230,000 46,000 46,000 100,100 Owner 3 65 50,000 10,000 51,000 43,100   510,000 102,000 148,000 291,125         Employee 1 60 75,000 15,000 3,750 5,175 Employee 2 50 115,000 23,000 5,750 7,130 Employee 3 46 70,000 14,000 3,500 4,830 Employee 4 36 110,000 22,000 5,500 6,820 Employee 5 34 90,000 18,000 4,500 6,210 Employee 6 31 50,000 10,000 2,500 3,450 Employee 7 30 40,000 8,000 2,000 2,760 Employee 8 29 70,000 14,000 3,500 4,830 Employee 9 29 40,000 8,000 2,000 2,760 Employee 10 28 35,000 7,000 1,750 2,415 Employee 11 25 35,000 7,000 1,750 2,415   730,000 146,000 36,500 48,795       Total 1,240,000 248,000 184,500 339,920         Owner as % of Total 41% 41% 80% 86% The table illustrates contributions made by owners and respective allocations to eligible employees. Recognize how the cost to fund employee benefits varies greatly from a Uniform Profit Sharing Plan to a Combination Plan and how the owner's total percentage of contribution significantly increases!