Defined Contribution Plan Employer Match Suspensions During the Financial Crisis

This document is about an analysis of employer contributions to defined contribution (DC) plans based on Form 5500 filings from 2005 through 2011, with a focus on changes following the 2008 financial crisis. It examines trends in aggregate employer contributions, per-participant contributions, employer contribution ratios, and incidence of suspensions or reinstatements, and finds reductions in median employer contributions in 2009, with some recovery by 2011 but still below pre-crisis levels. Substantial differences are shown by plan size and industry.