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Employer matching contribution

0.06 sec.

The amount, if any, a company contributes on an employee's behalf to the employee's retirement account, usually tied to the employee's own contribution.

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Money-Purchase Provisions

For plan years beginning after 2007, plans that offer automatic enrollment and meet certain requirements are exempt from the usual nondiscrimination tests that apply to employees' elective deferrals and employer matching contributions.

Automatic enrollment in Secs. 401(k) and 403(b) plans by Martin, Jeff / The Tax Adviser

To be a qualified automatic enrollment feature, the plan must provide for either an employer matching contribution or a profit sharing contribution.

Pension Protection: the Pension Protection Act of 2006 makes ... by Sesser, Meredith J. / California CPA

This will allow employees the best of both worlds: Although they won't get tax breaks on the money they contribute, the funds will grow and can be withdrawn tax-free and also are eligible for employer matching contributions.

Big changes, big benefits: making sense of the new pension reform laws by Taylor, George / Journal of Accountancy

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