"Plan sponsors are well aware that lower-paid employees face challenges in preparing for retirement, and many sponsors have taken steps address this issue. Yet, employees in the middle of their employment compensation pyramids also face challenges. These employees often cannot save enough in qualified retirement plans and reach limitations on Social Security. As a result, the gap between ideal and actual savings for these employees may be much greater than acknowledged and frequently go unaddressed.... [I]ndividuals earning more than $200,000 a year cannot achieve a comfortable retirement relying on Social Security benefits and qualified plan savings alone."