[taildragger]

Brilliant observation. The caviat is it usually takes a five year vesting period for the matching to kick in.

With employees moving around more these days, I am curious is it the ones staying just over the 5 year mark and leaving that are causing the heartburn?

[EVO X]

The caviat is it usually takes a five year vesting period for the matching to kick in.

It looks to me if they decide to do matching, then they have to do it by the end of the plan year. They get tax deductions for making matches. Not sure how that is treated if someone leaves before being fully vested..