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401(k) Plans Face Disparity Issue
The Wall Street Journal; subscription may be required 
Nov. 6, 2008
Excerpt: As cash-strapped workers curb their 401(k) contributions, more employers could be forced to limit or refund the retirement-plan contributions of higher earners to meet federal nondiscrimination rules.Federal rules require that 401(k) plans not favor highly compensated employees, those earning more than $105,000 in 2008. While some companies routinely confront this issue, more businesses are expected to encounter the problem as layoffs and higher living expenses reduce what rank-and-file workers can afford to save in their 401(k) plans.
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