"While the employer has discretion over making a profit sharing contribution, the method of allocating each plan participant's share of any contribution made must be specified in the Plan Document. There are numerous allocation methods than can be used, but the four basic methods are: [1] Salary Ratio; [2] Integration (or Permitted Disparity); [3] Age-Weighted; [and] [4] New Comparability.... To understand how the four basic allocation methods impact an employer, a case study is appropriate."