The small business retirement plan market is red hot, according to a new report from Corporate Insight, and the opportunities for mutual funds are expansive.

Small businesses make up about 99.7% of all employers and employ about half of the U.S. private sector workers, excluding those that work on farms. Viewed in the aggregate, it offers the financial services industry a huge opportunity, the New York consulting firm noted in its 65-page study, "The Big Business of Small Business Retirement Plans."

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