The easiest plan I ever administered, in my days as a Third Party Administrator, was a one person plan and the same applies to servicing and selling that plan.

FORBES: Another Perspective on the Shifting 401(k) Landscape: David Witz of Fiduciary Risk Assessment LLC (March 20,2008)

But it is unclear how the plan would be administered, how many would qualify, or whether or not it will be limited to basic rate tax payers to ensure it is not criticised for funding those who can more easily meet their childcare costs.

BBC: Ministers 'plan childcare change'

This plan was in keeping with the eleven countries in the region that also implemented privately administered pension funds.

CENTERFORSECURITYPOLICY: Argentina��s Kirchner seizes private pension funds