I don't have direct experience with either one, and haven't done a ton of research into them both, but so far I like Guideline because the cost will be lower per employee in my situation (depends on how many you have) and I like that they have Vanguard fund choices. I also don't like the E.F. charges a fee based on a % of the total assets held. I know that's common, but Guideline doesn't do that.