The Internal Revenue Service now offers a free CD-ROM to help small-business owners learn about setting up and maintaining IRA-based retirement plans for their employees. “IRA-based retirement plans are tailor-made for small businesses, offering them an easy way to provide retirement benefits with a minimum of paperwork,” says Carol Gold, director of the Employee Plans unit at the IRS. The IRA Resource Guide for Small Business Owners and Individuals contains information about traditional and Roth IRAs and covers IRA-based retirement plans for employers, including simplified employee pensions (SEPs), SIMPLE IRAs, and payroll deduction IRA plans. The CD also highlights illegal tax schemes to help owners avoid scams. For a free copy, call 800-TAX-FORM (800.829.3676) and request publication 4395.