NU Online News Service, Dec. 17, 2003, 12:03 p.m. EST – The U.S. Small Business Administration is offering visitors to its Web site a retirement guide that was developed by Nationwide Financial Services Inc., Columbus, Ohio.[@@]

The guide discusses topics such as the responsibilities of plan fiduciaries and strategies for managing investment risk.

The SBA has posted the guide at http://www.sba.gov/nationwide/index.htm