401(k) matches return. There is some good news for retirement savers in 2010. Many employers that suspended their 401(k) match in 2008 or 2009 plan to resume it in 2010. Among Fidelity-administered 401(k) plans, 27 percent of employers that cut contributions to employee retirement accounts have already resumed the match or plan to reinstate it next year. Another survey, by the Profit Sharing/401(k) Council of America, found that almost half (47 percent) of companies that suspended their employee match are planning to restore it within the first quarter of 2010. Both studies found that large employers were especially likely to restart the match. Most employers (70 percent) that expect to reinstate their retirement account match are planning to pick up where they left off, according to a recent survey of large employers by consulting firm Watson Wyatt. Other firms surveyed will reintroduce the match at a lower level (13 percent) or will vary the amount of the match based on company profits (17 percent). Robyn Credico, Watson Wyatt's director of defined contribution consulting, says: "They will give you a match, but it will depend on how well the company has done."