More than 70 million Americans are expected to have reached age 65 in the next 20 years. Even though 40% of the U.S. workforce is employed by firms made up of fewer than 100 employees, very few employed by these small businesses are able to secure their retirement income via their employer. In most cases no instrument is in place to aid these workers in securing a financially sound retirement. This white paper examines the motive behind the absence of retirement plans in so many small businesses and seeks to provide planners with constructive steps that may serve to mitigate a potentially disastrous situation in the years to come.