As to benefits of 401k and 403b the New York Times ran an article this week
talking about how n-f-p organizations could now take advantage of 401ks.  Try
to see if the article is at their web site.  It does present a brief outline
of benefits and problems with both.  The biggest one, in my opinion, is that
they are a savings plan, not a retirement plan.  They should be considerecd
an aspect of retirement, not a complete program.

Greg Koos
McLean County Historical Society