To me -- the issue with pension plans etc - is that once started - they're no longer optional. So they're fine as long as you're making money hand over fist - but if something happens to change that -- now you're stuck funding the SOB.... and or it can become a liability if you wanted to sell the business at some point.
Just make sure you really understand what you're getting into as business -- 'cause it's like getting married -- it's great as long as things are fine -- but being married sucks when it's not so fine - and worse if you want to get a divorce!
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