Businesses with fewer than 250 employees now represent the fastest-growing market segment. Their biggest hassle? Record keeping.

Percentage of Companies That Had 401(k) Plans 1990 1988 1984
Companies with 250 employees or fewer 46% 36% 8%
251 - 1,000 employees 63 54 17
More than 1,000 employees 76 66 62

Source: Massachusetts Mutual Life Insurance Co., Springfield, Mass., 1991.