"The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) added a tax credit of up to 50% of the first $1,000 in retirement plan start up expenses for the first three years of a plan. An employer is an eligible employer if, during the preceding year, there were 100 or fewer employees who received at least $5,000 of compensation.... The employer must not have established or maintained any employer plan during the three tax-year period immediately preceding the first tax year in which the new plan is effective.... Eligible expenses include those incurred to establish the plan, administrative fees and costs incurred to educate employees about the plan."  MORE >>