For Community Environmental Center, we provided advice to redesign their retirement plan to take advantage of the cross-tested regulations, which allow an employer to separate employees into groups and to have contributions allocated differently based on the employee, groups (e.g., 3% of salary for all rank and file employees, and 9% for the senior executives who are more highly compensated employees).  This combination often allows key people to defer the maximum allowed by law (i.e., $42,000) with a minimum staff cost of 5% of payroll.  We also designed and implemented two deferred compensation plans under Section 457, which allow for additional deferrals on a tax-deferred basis.