What variables should I consider when evaluating a 412(i) plan?

1) Return on investment - we request that each provider illustrate the retirement cash flow and the plan's ROI (as some providers stress the tax deduction only) avoiding the issue of a poor return on investment
2) Allowable contribution or funding amounts
3) Contribution benefit ratio between owners and employees
4) Plan documentations (i.e., determination letter and legal opinion)
5) A reputable, high independently rated insurance carrier (i.e.,Moody's, A.M. Best)
6) Aggressiveness of the plan with respect to tax code
7) Estate tax implications upon death