q2l. Impact of laws and regulations on employer decisions (i.e., impact of ERISA or the tax code)

Rank 1 (percent)	Rank 2 (percent)	Rank 3 (percent)	Rank 4 (percent)	Rank 5 (percent)	Number of respondents
66.7	0.0	0.0	33.3	0.0	3