Your client is a professional corporation that employs three older highly compensated accountants and two younger non-highly compensated office workers. The employer wants to adopt a qualified retirement plan that will maximize tax-deferred retirement savings for the accountants, as well as providing adequate benefits for all employees. Which of the following plans is most likely to meet these goals?
A. a cash balance plan
B. a defined benefit plan
C. a 401(k) plan
D. a profit sharing plan