ETF-based 401(k)

According to a recent report, more than 85% of small businesses in the
U.S. do not offer retirement plans,which means about a third of America's
workers don't have one. This does not ensure a good future for so many
workers, given the low personal savings rate, the dismantling of employer-
sponsored pension plans and questions surrounding SocialSecurity's
viability.

With this target investors in mind, ShareBuilder Corp. has introduced a
new service geared to 401(k) plans at businesses with less than 50
employees. With this new service, small businesses can offer employees a
401(k) plan that allows choices from a lineup of all-ETF portfolios.
Employers pay a one-time set-up fee of $750, a monthly charge of $15
per employee and annual expenses of 0.65% of assets.

The five ShareBuilder portfolios are ranked as stable, conservative,
balanced, moderate and aggressive. The conservative offering, for
instance, has 40% in iShares Lehman Aggregate Bond, 27% in iShares
Lehman TIPS (Symbol: TIP ; The Fund seeks to replicate the
Lehman Brothers U.S. Treasury Inflation Notes Index. In order to
achieve its objective, the fund takes a passive indexing approach), 15%
in large-cap iShares Russell 1000 (IWB), 10% in iShares Russell 1000
Growth (IWF), 6% in iShares MSCI EAFE and 2% in small-cap iShares
Russell 2000 (IWM).

Note: There are other firms offering ETF portfolios through 401(k) plans,
like Invest n Retire, Banneker Capital Management and Fulcrum Financial.