wife is 50 and has a medical adminisration business worth 100,000. she has a sole proprietor ship. her husband is 70 and he is a physician and his medical admin business is worth 250,000.00. he also has a sole proprietor ship. they are very conservative and looking for options. could you make some suggestions where they can take advantage of maximum contibution like a SEP IRA? how about a 412i ( fixed annuity)?