This new retirement plan is intended for small businesses. Those without retirement plans can offer these accounts to employees, funded by their own after-tax payroll deductions, with no employer match. Accounts need to be opened with $25 and at least $5 must be contributed with each paycheck. The interest on these accounts is linked to what ever is being earned by short-term Treasuries, and the employees principal is guaranteed. When each individual account reaches $15,000, it can be converted to a traditional Roth IRA. Look for these to be widely available by 2015.