"Bilbo lives a quiet, comfortable life in the Shire. He owns a farm and employs several workers ... One day, wanting to show his appreciation for his beloved employees, Bilbo sets up the Bilbo Baggins’s Benefits 401(k) plan (BBB 401(k)). He includes an employer match ... Before Bilbo can dive into the nuts and bolts of plan administration, however, the wizard Gandalf shows up to his house with a rowdy band of dwarves. Before Bilbo knows it, he is whisked away on an epic adventure. Bilbo, a homebody to the core, worries about what will happen to him, his employees, and the BBB 401(k)."  MORE >>