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.