"I own a business with 70 employees. I have a Merrill Lynch 401k program that has all backend loaded funds and also no index funds avaliable. Does any "Fool" know who would sponsor a Vanguard Funds 401k in the Seattle area."It's pretty likely that this won't have the size required for Vanguard, which I believe I've read only takes plans with over 100 participants. Check with Vanguard at its site, www.vanguard.com , though. I know you can request information about this online from there.If Vanguard doesn't work out, you might check with TIAA-CREF.Best,Bill
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