"Many employers are unaware that, in certain circumstances, they may be eligible for a valuable tax credit in connection with their establishment of a retirement plan.... [T]here are several very important 'defined terms' included within the authorizing language for the credit that are critical to determining its availability to any particular plan sponsor.... [T]he credit is only available with respect to the establishment of an 'eligible employer plan'.... [T]he credit may only be applied in connection with 'qualified plan start-up costs'."  MORE >>