The economy may be recovering, but most employers that have scaled back or eliminated the company match remain undecided whether they will reinstate their retirement plan contributions to previous levels this year. One-third say they don't plan on it, according to the 6th annual Retirement Plan Survey, conducted by Grant Thornton LLP, Drinker Biddle & Reath LLP and Plan Sponsor Advisors.

By now a quarter (26 percent) of employers have either scaled back their contributions or eliminated the company match altogether in an effort to reduce costs, according to the survey, and 53 percent are unsure whether they'll return to previous levels.

Plan participants have changed their contribution patterns as well, in response to the recession. Thirty-three percent of plans sponsors say participants decreased their contributions, while 56 percent say they have seen increases in loan requests and 34 percent of plans have had increased hardship withdrawals.