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Some Small Firms Suspend Their 401(k) Match
The Wall Street Journal; subscription may be required 
Nov. 12, 2008
Excerpt: As the economy worsens, a growing number of small businesses are suspending their 401(k) match, and, in some instances, closing the retirement plans altogether. While only about 15% to 20% of small businesses offer a 401(k) plan, many added them in recent years to attract and retain workers and to help business owners save for retirement. But the economic downturn and higher health-insurance costs are forcing companies to cut back on retirement benefits.
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