When a company starts up, a retirement plan is usually the last item on the laundry list.
Many employers want to offer one, but uncertainty over costs and a time-consuming setup process deter many.
That could explain why only about 14 percent of small businesses have employer-provided plans, according to data from the Government Accountability Office.
Image: Michael Nemeroff, president of a T-shirt printing business based in Philadelphia, says offering a 401(k) plan has been a great tool for recruiting and retaining employees. Credit Charles Mostoller for The New York Times
