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At a time when many companies are beefing up their 401(k) benefits to attract and retain employees in a tight labor market, 74% of small businesses are still going without any plan at all, reports 401K Specialist. According to research commissioned by ShareBuilder 401k, most small business owners believe their business is too small and that 401k plans are too costly, and only 26% currently offer employees a 401(k) plan.