Article: COMPANIES FIND A SIMPLE CHOICE FOR 401(K)S.

When David Dobbins looked to set up a retirement plan for the seven employees of his dental practice in St. Clair Shores, he found that offering a traditional pension fund or 401(k) plan was just too costly for a business of that size. Fortunately, he had another option.

Dobbins ``ran the numbers'' and found that a SIMPLE IRA was an affordable, easy-to-manage alternative for himself and his employees.

``It allowed me to put away for retirement, and it is a nice benefit for my employees,'' said Dobbins, who set up the plan in the fall of 1997.

Feeling the pain of tight labor markets in metro Detroit and around the country, Congress three years ...

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