A variable annuity manufacturer has released a retirement plan analysis aimed at small business benefits buyers and their advisors.

AIG SunAmerica Retirement Markets Inc., New York, a unit of American International Group Inc., New York, says the guide, prepared by an outside firm, compares and contrasts many different types of defined contribution plans, including Roth 401(k) options and safe harbor options as well as traditional 401(k) plans.

The guide also includes a section that describes 5 sample employer groups and suggests a plan to fit the needs of each group.

The types of businesses covered include a small retail shop, a service business, a professional firm, the office of a solo practitioner, and a business that combines different types of operations.