Retirement planning is anything but a one-size-fits-all process. There are so many different types of plans available. There are even plan types that are best suited for small businesses. These plans offer reduced flexibility, in terms of plan design, but they also are much easier and more cost-effective to administer. Nonprofit organizations have their own category. Some nonprofits choose to offer a 401(k) or some other plan type that we have already discussed, but they are the only business type that can use a 403(b). Exhibit A, at the back of the book, summarizes all of the various contribution limits for the plan types discussed throughout this book.