Tax savings for the company, owner and employees. Everybody complains they pay too much in taxes. Here is a legitimate opportunity to do something about it.
Owners can save a huge stash for themselves.
By using customized plans, they may save far, far more. But even moonlighters can essentially double-dip. It's an employee perk. Small businesses complain when bigger companies steal their employees. Retirement plans are a big-league benefit that can entice workers to sign up.