Companies are restoring plan contributions that were reduced or suspended since the beginning of 2008, according to the Plan Sponsor Council of America. Many companies are increasing or adding new contributions to their plan.

A recent survey, "401(k) and Profit Sharing Plan Response to Current Conditions," found that half of plans that suspended their matching contributions in the last four years have fully restored it. The survey also found that 66.7 percent of companies surveyed maintained their matching contribution, 12.1 percent increased their match or added a matching contribution and 7.3 percent have fully restored suspended or reduced matches. Nearly 14 percent said they still have suspended or reduced matching contributions.

Companies also have started focusing more on plan investments because of the tough economic times, the report found, with 63.8 percent of plans changing their investment lineup in the past year and 56.2 percent changing their investments in 2010. Only 19.7 percent of those surveyed did so in 2009.