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Are there any options in starting a retirement plan for a household employee? She would like to put as much money as possible into a tax-deferred account, and I'd like to help her - both for her benefit and to reduce our taxes. If I have any such options, is it possible to offer an employer match to her contributions that would not count as taxable income (obvious advantage - we don't have to pay FICA)?

Note: I also have an UMGA ethics question in the Family fool board, and I'd appreciate help on that issue from some of the people in this board.
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