This plan is available to all employees upon hire. Employees may contribute up to 50 % of their annual salary to the plan (subject to the IRS annual limit) and may choose from a diverse selection of portfolios. Beginning your second year, the company will match dollar-for-dollar the first 5 % of your contribution. After three years of service, employees become 100 % vested in employer contributions. A loan program is available and rollovers from other qualified plans are generally accepted.