Companies have started making contributions to their defined contribution retirement plans again, according to new research by the Plan Sponsor Council of America.

The 55th Annual Survey of Profit Sharing and 401(k) Plans showed improvement in all key confidence indicators in 2011. Companies that provide a matching contribution to their plan increased to 95.5 percent in 2011, up from 91 percent in 2010. Small companies, in particular, are bringing back the match, with 92.8 percent of companies, with fewer than 200 participants, making the match in 2011, compared to 83.3 percent in 2010.

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