Information on retirement plans for small businesses and the selfemployed. Choose a Plan, Maintain a Plan, Find or Fix Plan Errors, Plan Benefits.To fully establish your plan, you'll also need to complete the self-employed 401(k) account application, adoption agreement and trust agreement. Four retirement plan options for self-employed people include SEP IRAs, SIMPLE IRAs, Solo 401(k)s, and Solo Roth 401(k)s. Participating Employers. (Rev. ERISA covers most employer-sponsored retirement plans. But public employee plans, such as the state pension plan in answer "B," are exempt from coverage. The point at which a retirement plan and a payroll system intersect is a breeding gro.