In 2008, 10% of businesses with 50 or fewer employees offered 401(k) plans to their workers, but last year, that rate rose to 24%, a survey by ShareBuilder 401k says. Most of the companies that offer plans said that doing so is key to keeping good employees. The survey also found that 56% of the small businesses that cut back their match of 401(k) contributions in the past five years have reinstated it.

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