Hey I was a tax paying salaried guy all my working life so kind of know what the benefits are that I received from having a company paid pension plan and I am currently reaping the benefits of having taken this career choice.  I am however very perplexed, to say the least, that small business owners, yes including professional health care workers Doctors, Dentists and such are going to be further penalized with these Liberal tax changes to "level the playing field ".  The point the Libs seem to miss is that these folks almost without exception have to provide for their own retirement plans as well as for the folks that work for them.  In addition, of course they also need to cover all base operating costs of their business.  Incorporation is by far the best way to provide the financial incentives absolutely needed to keep these businesses viable.   I think the Fed really needs to rethink this agenda or hey maybe we just need to change Governments.