Three-quarters of 260 employers that suspended 401(k) matches due to the recession have restored them, Towers Watson said in a report Wednesday. Of these companies, 74% have brought these matches back to the levels they were before the recession, and only 23% have brought them back at a lower level.

The most common matching formula is 50% of contributions, up to 6% of a salary. The median suspension time was 12 months.

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