Wall Street Journal article by way of Yahoo News. The real WSJ article has a quick reference graphic you might find nice to have. Interesting what some companies like IBM are doing.
Some companies are tinkering with their retirement plans in ways that raise questions about whether a 401(k) is a worker's best option for building a nest egg. International Business Machines Corp., IBM -0.66% for example, said in December that starting this year, it will make all of its 401(k) matches and other contributions on Dec. 31, rather than during each pay period. This poses several disadvantages for workers: It means missing out on a year's worth of potential growth in those matching contributions; and those who leave the company before Dec. 15 will forfeit their match for that year, unless they are retiring.
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