Workers at an increasing number of the nation's smaller businesses stand to benefit from a new Web-based retirement plan, dubbed the e-401(k). The unprecedented change the Internet has brought to the retirement industry in recent years will continue, as online plans appear to be a central factor in shaking up the $2.5 trillion 401(k) business--making plans cheaper, easier to understand, and in some cases, free. Waltham, Mass.-based start-up firm GoldK, for example, is now offering e-401(k) plans via brokers and advisors. While most small-plan providers charge employers an annual fee of $750 to $1,500, GoldK offers its plans to employers free of charge. By eliminating sales and marketing costs, GoldK relies on both brokers and other intermediaries to sell plans. GoldK is not offering a charity service, however, as it expects to earn its money on fees from the fund companies that manage the assets of plan participants. Customer service matters are handled immediately by GoldK, either from Internet representatives or a service phone call.