Which retirement plan would best suit ABC Company, which aims to attract employees and make contributions with company stock?

The stock bonus plan is particularly well-suited for ABC Company, as it directly aligns with the company's goal of attracting employees while making contributions in the form of company stock. This type of plan allows employers to make contributions to employee retirement accounts using company stock, which can increase employee buy-in and loyalty, as they have a direct stake in the company’s performance.

By offering a stock bonus plan, ABC Company can motivate employees by providing them with an equity interest in the company, potentially leading to enhanced performance and retention. It directly incentivizes employees to contribute to the company's success, as their retirement benefits are tied to the company’s stock performance.

While a 401(k) plan is a very flexible and popular retirement savings option, it typically allows contributions in cash rather than stock. A money purchase pension plan involves fixed contributions made by an employer but does not inherently involve stock. Similarly, a defined contribution plan could include options for various types of contributions, but without the specific focus on company stock that a stock bonus plan offers, it may not serve the company’s objective as directly.