When it comes to offering 401(k) plans to their workforce, companies with less than 100 employees are far behind their larger counterparts.

The Current State of 401(k)s: The Employer’s Perspective, a study by the Transamerica Center for Retirement Studies, found that only 72% of these micro companies offer a retirement plan to their employees. In comparison, 92% of companies with more than 500 employees offer these plans.

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